Premise: Echoing their earlier comments to the Board's Exposure Draft, Accounting for Property, Plant, and Equipment, some respondents expressed concern that expensing rather than capitalizing costs associated with stewardship PP&amp;E would lessen the value of the operating statement as a tool for performance measurement since it would overstate the cost in the year an asset is acquired.

Hypothesis: Respondents were vocal about expenses and they voiced their concerns.
Relation: entailment