Reporting in accordance with the merged business operations will start as of January 1 , 2011 .
The sentence is stating a fact about the start of reporting in accordance with the merged business operations. There are no positive or negative words or connotations in the sentence. It is simply a statement of fact, hence the sentiment is neutral.
Analyze the sentence and determine if the sentiment of the sentence is neutral, positive or negative.

Reporting in accordance with the merged business operations will start as of January 1 , 2011 .
user
The sentence is stating a fact about the start of reporting in accordance with the merged business operations. There are no positive or negative words or connotations in the sentence. It is simply a statement of fact, hence the sentiment is neutral. Therefore, the sentiment of the sentence is neutral.
assistant