Anchor: Other Federal accounting standards may require the receiving entity to recognize the full cost as an expense (or, if appropriate, as an asset).
Entailed: Other accounting standards might need the receiving entity to recognize the full cost as their expense.
Contradiction: Other accounting standards might need the shipping entity to recognize the full cost as their expense.
Contradiction: She was younger than 70. 
Contradiction: Let's go get some of the breakfast tea.
Contradiction: Only males produce them, and they are the only species of their kind to do so.
Contradiction: A baseball game is in progress.