In this task, you're given a pair of sentences, sentence 1 and sentence 2. Your job is to determine if the two sentences clearly agree/disagree with each other, or if this can't be determined. Indicate your answer as yes or no respectively.

Sentence 1: When property is foreclosed, the property is recognized as an asset at the net present value of its estimated net cash flows. Sentence 2: The property is considered an asset when it is foreclosed.  
yes