Anchor: The net present value of the cash flow from the estimated sales of foreclosed property is included in calculating the subsidy cost of post-1991 direct loans and loan guarantees.
Entailed: Calculations of subsidy costs include the net present value of cash flow from estimated foreclosed property sales.  
Contradiction: There were no calculations of subsidy costs after 1991.  
Contradiction: Turn right up the alleyway to get to the entrance.
Contradiction: Today we learned you should attend an Ivy League school.
Contradiction: man smoking a cigar
Contradiction: Fast paced basketball game.