Anchor: If transferred to the General Fund, the penalties are recognized as nonexchange revenue in the Government-wide consolidated financial statements; if transferred to another entity, they are recognized as nonexchange revenue by the entity that receives the transfer.
Entailed: Money transferred to the General Fund are counted as non-exchange revenue. 
Contradiction: There is no penalty for transferring money to the general fund. 
Contradiction: I don't think Denny Crum is any good.
Contradiction: Armed forces officers stand around a playground.
Contradiction: The man is lying in bed.
Contradiction: He hated wasting time day-dreaming during trips.