Therefore, the Board believes that attempting to capitalize and depreciate stewardship PP&amp;E is not warranted.
The Board believes that attempting to capitalize and depreciate stewardship PP&E is not warranted.
mnli hypothesis: The Board believes that attempting to capitalize and depreciate stewardship PP&E is not warranted. premise: Therefore, the Board believes that attempting to capitalize and depreciate stewardship PP&amp;E is not warranted.