Anchor: NORMAL COST - That portion of the actuarial present value of pension plan benefits and expenses that is allocated to a valuation year by the actuarial cost method.
Entailed: A portion of the present value of a pension plan benefits is included in normal costs.
Contradiction: The actuarial cost method cannot be applied when determining the value of pension plan benefits.
Contradiction: Rennie understood everything perfectly.
Contradiction: Ford Escorts have engines and can have up to ninety five thousand miles on them.
Contradiction: I have never fired a gun.
Contradiction: Pinsky will read the poems of dead poets.