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 transferring entity.

Sentence 2: Depending on the transferred asset classification, it can be recognized as a transfer-out.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: The gardens' 28 hectares (11 acres) extend across the site of the royal Palais des Tuileries, burnt down during the 1871 Commune (see page 21).

Sentence 2: During the 1871 Commune, the royal Palais des Tuileries withstood attacks from revolutionaries and has remained standing till this day.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: no

Sentence 1: The Standard rejects the line that Treasury Secretary-designate Larry Summers is a Robert Rubin clone.

Sentence 2: The Standard says Summers is just like Rubin.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer:
yes