Anchor: The present value of estimated fees is likewise included as one component in calculating the value of loans receivable or loan guarantee liabilities.
Entailed: The present value of fees is included as one component. 
Contradiction: The fees are a very separate entity, unincluded. 
Contradiction: There will be a liberation.
Contradiction: There is a group of people talking and eating at a table.
Contradiction: The child is hanging from the monkey bars.
Contradiction: Airplanes remained in the air and ATMs still worked right.