Anchor: 4, Managerial Cost Accounting Concepts and Standards for the Federal Government, as the monetary value of resources used or sacrificed or liabilities incurred to achieve an objective, such as to acquire or produce a good or to perform an activity or service (page 105).
Entailed: Resources and liabilities have monetary value that can be quantified.
Contradiction: Resources are not used to produce goods or perform services.
Contradiction: Kids are playing tag.
Contradiction: The imperial capital is a treasure-trove of fine arts.
Contradiction: Blue collar workers do not work at these expensive plants. 
Contradiction: A complete picture is needed to see what is going on in the instance.