The Board, however, believes that capitalizing and depreciating stewardship PP&amp;E provides information that is of little usefulness.
According to the Board, capitalizing PP&E doesn't provide useful information.
mnli hypothesis: According to the Board, capitalizing PP&E doesn't provide useful information. premise: The Board, however, believes that capitalizing and depreciating stewardship PP&amp;E provides information that is of little usefulness.