Anchor: OFFSETTING RECEIPTS -Offsetting receipts are a subset of offsetting collections.
Entailed: Offsetting receipts are a result of offsetting collections.
Contradiction: Offsetting collections have nothing to do with money.
Contradiction: Four people are fighting over a parking spot.
Contradiction: People are standing.
Contradiction: People in Girl Scouts need homes.
Contradiction: John, on death row, still pleads innocent.