Anchor: Offsetting collections are deducted from gross disbursements in calculating net outlays.
Entailed: Calculating net outlays involves offsetting collections and gross disbursements.
Contradiction: Net outlays are calculated without the use of gross disbursements.
Contradiction: A cyclist is riding around naked
Contradiction: Ted Baxter wanted to have six children.  
Contradiction: A man playing the guitar in the rain.
Contradiction: The happy youth stands by a car with surfboards.