Sentence 1: They are therefore accounted for as a custodial activity of the collecting entity and recognized as a nonexchange revenue in the Government-wide consolidated financial statements.

Sentence 2: Financial statements are consolidated for the whole legislative branch of the government.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: 'Oh right. The bomb.'

Sentence 2: I don't know about a bomb.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: The huge white Singha Durbar palace of the prime minister had 1,700 rooms, far more than the king's.

Sentence 2: The huge white Singha Durbar palace of the prime minister had 1,700 rooms, far more than the king's because he was far more powerful.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell