Anchor: It is recorded as an asset at its expected net realizable value.
Entailed: Assets are recorded at their expected net realizable values. 
Contradiction: Net realizable values have no relationship to assets. 
Contradiction: Two women are at a cafe eating lunch
Contradiction: He told Conrad to march him in.
Contradiction: The Imperial Palace is always closed to the public no matter what day of the year it is.
Contradiction: Students are in a classroom.