input: Historical cost

In accounting under the traditional historical cost paradigm, historical cost is the original nominal monetary value of an economic item. Historical cost is based on the stable measuring unit assumption. In some circumstances, assets and liabilities may be shown at their historical cost, as if there had been no change in value since the date of acquisition. The balance sheet value of the item may therefore differ from the real value.
historical cost is always a relevant measure of an asset
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output: yes

input: Bat

Bats are mammals of the order Chiroptera; with their forelimbs adapted as wings, they are the only mammals naturally capable of true and sustained flight. Bats are more manoeuvrable than birds, flying with their very long spread-out digits covered with a thin membrane or patagium. The smallest bat, and arguably the smallest extant mammal, is Kitti's hog-nosed bat, which is 29--34 mm (1.14--1.34 in) in length, 15 cm (5.91 in) across the wings and 2--2.6 g (0.07--0.09 oz) in mass. The largest bats are the flying foxes and the giant golden-crowned flying fox, Acerodon jubatus, which can weigh 1.6 kg (4 lb) and have a wingspan of 1.7 m (5 ft 7 in).
are bats the only mammal that can fly
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output: yes

input: Refraction

Refraction can be seen when looking into a bowl of water. Air has a refractive index of about 1.0003, and water has a refractive index of about 1.3333. If a person looks at a straight object, such as a pencil or straw, which is placed at a slant, partially in the water, the object appears to bend at the water's surface. This is due to the bending of light rays as they move from the water to the air. Once the rays reach the eye, the eye traces them back as straight lines (lines of sight). The lines of sight (shown as dashed lines) intersect at a higher position than where the actual rays originated. This causes the pencil to appear higher and the water to appear shallower than it really is. The depth that the water appears to be when viewed from above is known as the apparent depth. This is an important consideration for spearfishing from the surface because it will make the target fish appear to be in a different place, and the fisher must aim lower to catch the fish. Conversely, an object above the water has a higher apparent height when viewed from below the water. The opposite correction must be made by an archer fish. For small angles of incidence (measured from the normal, when sin is approximately the same as tan ), the ratio of apparent to real depth is the ratio of the refractive indexes of air to that of water. But, as the angle of incidence approaches 90, the apparent depth approaches zero, albeit reflection increases, which limits observation at high angles of incidence. Conversely, the apparent height approaches infinity as the angle of incidence (from below) increases, but even earlier, as the angle of total internal reflection is approached, albeit the image also fades from view as this limit is approached.
does water have a lower index of refraction than air
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output: no

input: United States nationality law

Based on the U.S. Department of State regulation on dual citizenship (7 FAM 082), the Supreme Court of the United States has stated that dual citizenship is a ''status long recognized in the law'' and that ''a person may have and exercise rights of nationality in two countries and be subject to the responsibilities of both. The mere fact he asserts the rights of one citizenship does not, without more, mean that he renounces the other'', Kawakita v. U.S., 343 U.S. 717 (1952). In Schneider v. Rusk, 377 U.S. 163 (1964), the U.S. Supreme Court ruled that a naturalized U.S. citizen has the right to return to his native country and to resume his former citizenship, and also to remain a U.S. citizen even if he never returns to the United States.
can a us born citizen have dual citizenship
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output:
yes