Anchor: HISTORICAL COST - Initially, the amount of cash (or its equivalent) paid to acquire an asset; subsequent to acquisition, the historical amount may be adjusted for amortization.
Entailed: Historical amounts are open to fluctuation based on certain variables. 
Contradiction: Historical adjustments are not up for fluctuation. 
Contradiction: It isn't a power push mower. 
Contradiction: Cars following a taxi
Contradiction: a group of fans are in a bar
Contradiction: A viewer from a helicopter watches a snowboarder below go down the mountain