Anchor: The initial subsidy cost is recognized as an expense; a positive subsidy reestimate is recognized as an expense; and a downward subsidy reestimate is recognized as a direct reduction in expense, not as a revenue, gain, or other financing source.
Entailed: There is an expense also known as the initial subsidy.
Contradiction: The direct reduction in expense is also revenue and a gain.
Contradiction: Three people are sitting around.
Contradiction: The girls are on the carpet.
Contradiction: They were touched by the honesty of the man's words.
Contradiction: I hope I never do anything that serious.