text-nli: Output if sentence 2 Entails statement 1 or is Neutral - 
sentence 1: Accordingly, the effective date of this statement will be for fiscal years beginning after September 30, 1997 as it relates to financial statements of component units of the Federal Government; this same effective date applies to chapter 8 as it relates to the consolidated financial statements of the Federal Government.
sentence 2: Chapter 8 applies the same effective date. 
<text> ENTAILMENT
Accordingly, the effective date of this statement will be for fiscal years beginning after September 30, 1997 as it relates to financial statements of component units of the Federal Government; this same effective date applies to chapter 8 as it relates to the consolidated financial statements of the Federal Government.
Chapter 8 applies the same effective date. 