Anchor: According to EPA, the final rule does not impose an intergovernmental mandate of $100 million or more in any one year because the rule does not impose an enforceable duty on any state, local, or tribal government.
Entailed: There is no mandate of $100 million in the final rule, say the EPA.
Contradiction: The EPA says that all state governments have a duty to comply with the $100 million mandate.
Contradiction: Managerial Cost Accounting Concepts and Standards were not published.
Contradiction: Few tourists venture up the slope to the speak of Mount Sinai. 
Contradiction: No textiles are produced in Rouen, though the city is known for its pottery.
Contradiction: Hikers trek outdoors.