Sentence 1: Let us pass, please, said Tuppence imperiously.

Sentence 2: Tuppence cowered and refused to address them at all.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: On the other hand, some analysts do not necessarily agree with the assumptions and projected level of impacts in the CEF assessment despite the fact that it was peer-reviewed and its findings published this fall in an academic journal.

Sentence 2: The assumptions in the CEF assessment aren't agreed upon by analysts.
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: Under Federal accounting concepts, it is not considered to be part of the Government-wide reporting entity.

Sentence 2: Under federal concepts its not part of the government reporting entity.
Is this second sentence entailed by the first?

Answer:
yes