Anchor: EPA has identified two types of small entities which could potentially be impacted by the  (1) small businesses involved in locomotive aftermarket parts production and locomotive remanufacturing and (2) small railroads.
Entailed: EPA says that there are two types of small entities that could be impacted: businesses involved in locomotive aftermarket parts production and remanufacturing and small railroads. 
Contradiction: The EPA says no small entities could possibly be impacted.
Contradiction: People are hiding the rags under the gymnasium floor because they are too lazy to throw them away.
Contradiction: People reading a book on beach.
Contradiction: The tactics at Lockheed are radically different from what was tried before.
Contradiction: The cyclist is on his bike.