Anchor: If the fair value of the PP and E acquired is more readily determinable than that of the PP and E surrendered, the cost is the fair value of the PP and E acquired.
Entailed: The cost of the PP and E is the value of the PP and E acquired.
Contradiction: There is no way to determine the value of PP and E.
Contradiction: People aren't eating anything
Contradiction: Experimentation was encouraged by the Postal Service. 
Contradiction: There are two cats in the picture.
Contradiction: Her fearlessness is so strong, others can feel it.