Anchor: As explained in the introduction to this appendix, transactions that are classified as producing gains or losses should instead be classified as producing revenue or expense if they are usual and recurring for a particular reporting entity.
Entailed: Transactions that are classified as producing gains or losses should be classified as producing revenue or expenses.
Contradiction: Transactions that are classified as producing gains or losses should be eliminated from the ledger.
Contradiction: Two boys practice playing tennis.
Contradiction: Purchasing items in Florence.
Contradiction: The man is jumping off the roof.
Contradiction: A homeless person is trying to find a job