Anchor: In lower of cost or market computations, the term market means replacement cost, subject to ceiling and floor limitations.
Entailed: Ceiling and floor limitations apply.
Contradiction: Market is used to mean anything other than replacement costs.
Contradiction: Two girls are running away from a cop on a bike.
Contradiction: Can you tell me the number of times you hear Chopsticks? 
Contradiction: I hated the way his voice sounded.
Contradiction: Executives can get one of two summary ratings.