Are these the same?

<!ELEMENT cost (#PCDATA)>

<!ATTLIST cost

units (USD | CND) "USD">

BookCatalogue.dtd

<?xml version="1.0"?>

<!DOCTYPE cost SYSTEM "BookCatalogue.dtd">

<cost units="USD"ᡟ.99</cost>

<?xml version="1.0"?>

<!DOCTYPE cost SYSTEM "BookCatalogue.dtd">

<costᡟ.99</cost>

Both forms indicate that the cost is 39.99 USD.

So, intuitively, they seem to be the same. However,

non-XML-aware tools would not be able to recognize

that they are the same.

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