Sentence 1: However, if the asset that is transferred was classified as general PP and E for the transferring entity but stewardship PP and E for the recipient entity, it is recognized as a transfer-out (a negative other financing source) of capitalized assets by the

Sentence 2: Transferred assets can be classified as general PP and E.
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: I'm needed back, she said.

Sentence 2: She stated that she wasn't needed back.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: we cannot feed the world and we should not please the world this

Sentence 2: We don't have the resources to feed the world.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell