Anchor: As a general rule, any difference between the sales proceeds and book value is recognized as a gain or loss when the asset is sold.
Entailed: Gain or loss is recognized as the difference between sales proceeds and the value of the book.
Contradiction: The sum of the book's value and sales proceeds is recognized as gain or loss.
Contradiction: No films have been discussed about Desert Storm.
Contradiction: Activists protested the safer cigarette as well.
Contradiction: He's a bad guy. 
Contradiction: The woman is reading aloud in front of the man.