Anchor: The amount of revaluation is recognized as a loss or a gain in determining the net cost of operations, because it results from the entity's operations.
Entailed: Revaluation is counted as a loss or a gain in determining net cost of operations.
Contradiction: It does not result from the entity's operation.
Contradiction: I like the cartoon where Charlie Brown kikcks the ball.
Contradiction: People are buying and selling food.
Contradiction: Delineating those types is to deemphasize that all dimensions should be considered.
Contradiction: The Postal Service could give domestic bulk business rates to FPAs.