Anchor: PROCESS COSTING - A method of cost accounting that first collects costs by processes and then allocates the total costs of each process equally to each unit of output flowing through it during an accounting period.
Entailed: There is a term for specific method of cost accounting.
Contradiction: There is no term for specific method of cost accounting.
Contradiction: The man is sleeping on the bench.
Contradiction: I think we are almost up to number ten.
Contradiction: They did not get any drafts last year.
Contradiction: It is still an active motion picture studio.