Anchor: Therefore, it believes that its decision to accept either the historical cost or latest acquisition cost method is appropriate.
Entailed: It belives, that its decision to accept either the historical cost, or latest acquisition cost is appropriate because of that.
Contradiction: It believes that their decision is completely wrong.
Contradiction: The tower is from the 15th century. 
Contradiction: A man is getting a haircut
Contradiction: Hospitals and prisons are out of style.
Contradiction: They were trying their best for him.