Detailed Instructions: In this task, you're given a pair of sentences, sentence 1 and sentence 2. Your job is to determine if the two sentences clearly agree/disagree with each other, or if this can't be determined. Indicate your answer as yes or no respectively.
Q: Sentence 1: Heritage assets shall be reported in terms of physical units rather than cost, fair value, or other monetary values. Sentence 2: Heritage assets will be reported in terms of physical units.
A:
yes