Anchor: LOWER OF COST OR MARKET - A valuation rule that recognizes impairment of asset values but avoids anticipated gains.
Entailed: The lower of cost or market valuation avoids anticipated gains.
Contradiction: The lower of cost or market valuation uses the anticipated gains.
Contradiction: Fifty toys chase after a dog in outer space.
Contradiction: The advice of the CIOs is relevant.
Contradiction: PPE is always considered an expense regardless of it has been donated or not.
Contradiction: There is vulnerability associated with its constituent members.