Premise: In addition to the normal problems associated with adapting to new standards, several of these standards provide for a transition period during which agencies may or, in some cases, may not report investments in human capital, research and development and nonfederal physical property; if investments are reported for each of five years as called for in this statement, they may be reported for earlier years during the transition period on the basis of either outlays or expense.

Hypothesis: Several of these standards provide for a transition period during which agencies may or, in some cases, may not report investments in human capital.
Relation: entailment