Sentence 1: HISTORICAL COST - Initially, the amount of cash (or its equivalent) paid to acquire an asset; subsequent to acquisition, the historical amount may be adjusted for amortization.

Sentence 2: Historical amounts are open to fluctuation based on certain variables.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: Felipe moved the royal court from Toledo to Madrid in 1561, converting an unimpressive town of less than 15,000 people into the capital of the world's greatest empire.

Sentence 2: In 1561, Felipe converted less than 15,000 people into the capital of the world's greatest empire by moving the royal court from Toledo to Madrid.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: There was one fairly small pair of pliers, a small pick and assorted useless junk.

Sentence 2: The one pair of pliers available was fairly small
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer:
yes