Sentence 1: Revaluation of capitalized property, plant, and equipment.

Sentence 2: Capitalized property can be revaluated.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: Riggs regrets that retired Tulsa attorney John Athens, a champion of legal aid, did not live to see how much the money has meant.

Sentence 2: John Athens saw how much the money meant.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: no

Sentence 1: The preamble to the final rule contains an explanation of the need for the information and the burden estimates relating to each section of the rule.

Sentence 2: The preamble to the final rule has an explanation for the necessity of information and burden estimates for every rule section.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer:
yes