Anchor: Any difference between the book value and the expected net realizable value is recognized as a gain or loss in determining the net cost of operations, because the revaluation results from the entity's operations.
Entailed: There is a gain or loss in value.
Contradiction: You can't calculate the net cost of operations.
Contradiction: Two hundred percent higher if retail service costs are removed from rural.
Contradiction: A construction worker drives a yellow truck.
Contradiction: The three people are baking cookies
Contradiction: The party became quiet.