Anchor: Entity also encompasses a group of related or unrelated commercial functions, revolving funds, trust funds, and/or other accounts for which financial statements will be prepared in accordance with OMB annual guidance on Form and Content of Financial Statements.
Entailed: Trust funds can be entities.
Contradiction: Trust funds cannot be entities.
Contradiction: nothing connects the two chunks of land.
Contradiction: I thought it would be colder to ride a bike than to walk.
Contradiction: That dog looks at Alpo.
Contradiction: Air bags work.