Sentence 1: However, the nature of these Federal physical assets that are classified as stewardship PP and E differ from general PP and E in that their values may be indeterminable or may have little meaning (for example, museum collections, monuments, assets acquired in the formation of the nation) or that allocating the cost of such assets (for example, military weapons systems and space exploration hardware) to accounting periods that benefit from the ownership of such assets is meaningless.

Sentence 2: It is meaningless to allocate the costs of assets like these.

If the first sentence is true, then is the second sentence true?
yes