Anchor: Since the revaluation does not affect obligations incurred but does affect net cost, an amount equal to the revaluation is recognized in determining the reconciliation between obligations incurred and net cost of operations.
Entailed: The revaluation affects the net cost of the operation.
Contradiction: The reconciliation is not the same as the obligations incurred.
Contradiction: Morrisism is entirely unrelated to the web of easy evasions.
Contradiction: A dog runs in the race to get the first position
Contradiction: The room was completely silent when he tapped his hands together.
Contradiction: Children gathering near a carnival game.