Sentence 1: The present value of estimated fees is likewise included as one component in calculating the value of loans receivable or loan guarantee liabilities.

Sentence 2: The fees are a very separate entity, unincluded.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: 'I've struck at the heart of the city, at the heart of the so-called Salmon Corporation- a holding of gangsters and criminals.

Sentence 2: I have tried to strike at Salmon Corporation.
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: John A. Tull, a private consultant in Colorado who has worked with legal services organizations for more than 30 years and is a former vice president of the national Legal Services Corp., said Legal Aid really stands out for its remarkable sense of commitment to make a difference in the lives of its clients.

Sentence 2: John A. Tull thought that legal service organizations are a blight upon society.
Is this second sentence entailed by the first?

Answer:
no