Anchor: The expected net realizable value is adjusted at the end of each period, and any further revaluation is also recognized as a gain or loss in determining the net cost of operations.
Entailed: The net cost of operations must take into consideration adjustments of anticipated net realizable value and evaluations. 
Contradiction: The net cost of operations can be found without concern for revaluations or worry about profit or loss; just pick a number that sounds good. 
Contradiction: The people are going to shop for wine.
Contradiction: The sacred basilica of San Vitale is three stories high.
Contradiction: The schoolboy watches cartoons in the kitchen.
Contradiction: A man is sitting on a bicycle seat.