anchor: In the event that cash consideration is included in the exchange, the cost of PP and E acquired is increased (or decreased) by the amount of the cash surrendered (or received).
positive: If cash consideration is included in the exchange, PP and E acquired cost increases by the amount of cash surrendered or received.
negative: If cash consideration is included in the exchange, the cost of PP and E have no change no matter how much cash is surrendered or received.