Anchor: At the end of 5 years, however, the agency will be able to report the expenses to be categorized as research and development rather than the outlays for each of the preceding 5 years.
Entailed: After 5 years the agency can report expenses as research and development instead of outlays. 
Contradiction: The agency can categorize the expenses as cost of goods sold rather than research and development. 
Contradiction: I traveled by boat across the Mohave Desert.  
Contradiction: A man and his dog take a nap together.
Contradiction: The steps are made from clay.
Contradiction: The man has his arms crossed