Anchor: For example, assigning the cost of power to machine activities by machine hours is an allocation because machine hours are an indirect measure of power consumption.
Entailed: Power consumption is indirectly related to machine hours.
Contradiction: Machines do not consume power to perform activities. 
Contradiction: A firetruck doesn't stop
Contradiction: boy plays the basketball.
Contradiction: He is definitely Irish.
Contradiction: An old man cuts hair in his barber shop.