Anchor: However, if the asset that is transferred was classified as general PP and E for the transferring entity but stewardship PP and E for the recipient entity, it is recognized as a transfer-out (a negative other financing source) of capitalized assets by the transferring entity.
Entailed: Depending on the transferred asset classification, it can be recognized as a transfer-out. 
Contradiction: All assets transfers are classified as transfer-ins. 
Contradiction: nobody is sitting
Contradiction: A red-head boy enjoys some time in the water.
Contradiction: A girl plays with her Barbie.
Contradiction: He held out a cloth rag and said to put it on.