Anchor: If multi-use heritage assets are transferred and some cost was recognized for them on the books of the transferring entity, that cost is recognized as a transfer-out (a negative other financing source) of capitalized assets.
Entailed: A structure is in place for classifying transfer of heritage assets.
Contradiction: Multi-use heritage assets cannot be transferred.
Contradiction: Four different kinds of Arabic are found on the inscriptions.
Contradiction: A woman is holding flowers.
Contradiction: Balloon animals have taken over an event and are eating all the food.
Contradiction: The ice cream vendor is bored at work and gazes out the window of his truck.