11.   They also say the Medicare hospitalization surplus is only an accounting gimmick that masks losses in the overall program.

12.   Using an accounting gimmick, states were pretending to spend billions of dollars for Medicaid to draw down inflated matching money from Washington.

13.   Using an accounting gimmick, the states pretend to spend billions of dollars for Medicaid in order to draw inflated matching money from Washington.

14.   In his radio address, Bush said corporate executives should never be allowed to personally benefit from their accounting gimmicks.