Sentence 1: However, they said that such measurements would be difficult because it is costly to do the research and recordkeeping necessary to develop information on (1) the full cost of controls--both the initial cost and operational inefficiencies associated with the controls--and (2) the full cost of incidents or problems resulting from inadequate controls.

Sentence 2: Record keeping expenses alone will account for 80% of the costs.

If the first sentence is true, then is the second sentence true?
it is not possible to tell