101.   This amount would have to be deducted from earnings, over time, reducing earnings per share but not cash flow.

102.   Typically, a company treats its charges for running a marketing program as an expense that reduces earnings on the income statement.

103.   U.S. stocks plummeted with bonds as signs of faster inflation fueled concern that more Federal Reserve rate increases may reduce company earnings.

104.   Under the old rules, companies generally amortized the goodwill over many years, reducing earnings each quarter.

105.   While accounting charges will reduce earnings in the first year after the transaction is complete, Harcourt said it expects it will add to profits in the third year.

106.   Why was IBM so eager to reduce its earnings?

107.   With commissions, brokers get a percentage of the annual rent, so a lower rent would reduce their earnings.

108.   Yesterday in Tokyo, stocks ended a seven-day rally on concern that the sour domestic economy will reduce corporate earnings, traders said.

109.   A stronger yen also tends to reduce the earnings of Japanese exporters by making Japanese products more costly abroad.

110.   Also, winter weather was worse than expected and will reduce earnings, the company said.