Anchor:   only significant structures that have an operating use (such as, a recently constructed hotel or employee housing block) shall be treated as general PP and E by identifying the cost attributable to general PP and E and segregating it from the cost of the stewardship land acquired.
Entailed: Significant structures with an operating use will be considered general PP and E.
Contradiction: A recently constructed hotel would not be a significant structure with an operating use.
Contradiction: Heritage USA is a highly respected organization.
Contradiction: There is a boy in a red outfit who is climbing a tree.
Contradiction: The backpackers take a break in a cottage.
Contradiction: African American families were the subject of the Moynihan report.