See the multi-choice question below:

Sentence 1: The expected net realizable value is adjusted at the end of each period, and any further revaluation is also recognized as a gain or loss in determining the net cost of operations.

Sentence 2: The net cost of operations must take into consideration adjustments of anticipated net realizable value and evaluations.

If the first sentence is true, then is the second sentence true?
Available choices:
(A). yes.
(B). it is not possible to tell.
(C). no.
(A).