Anchor: When incurred, they are treated as expenses in determining the net costs of operations.
Entailed: In determining the net costs of operations, they are treated as expenses.
Contradiction: When determining the net costs of operations, they should not be included as expenses.
Contradiction: Two cats sleep on the floor.
Contradiction: A brown dog leaps over a fallen tree in the woods
Contradiction: Ten  years later, he cried.
Contradiction: People think you are quaint.