Anchor: In a broad sense, costs can be assigned to processes, activities, organizational divisions, products, and services.
Entailed: Costs can be assigned to processes. Activities, organizations, products and services 
Contradiction: Costs cannot be assigned to processes
Contradiction: Two old men play cards next to paint buckets inside their home.
Contradiction: A young girl and old woman are sitting together.
Contradiction: The person sat on the couch and started watching tv,
Contradiction: If it were, they might be dead.