Sentence 1: Under the CFO Act, federal agencies will be subject to the same kinds of financial reporting that have long been required in the private sector and by state and local governments.

Sentence 2: Federal agencies will be held to the same financial reporting standards as the private sector under the CFO Act.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: But, these estimates do not reflect the growing cost of the SMI component, which accounts for somewhat more than 40 percent of Medicare spending.

Sentence 2: More than 40 percent of spending on Medicare boils down to rising prices associated with SMI.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: As evidence of the ever-faster nature of the city, by the middle of the 1990s the new approach showed signs of backlash, with many visitors criticizing the mediocrity of the Las Vegas experience.

Sentence 2: Las Vegas was unable to keep up with its continual innovation and excitement.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer:
yes