11.   He has crop insurance to cover the cost of planting and raising the crop, but has yet to calculate the losses in sales revenue.

12.   Officials also said it was too soon to calculate the loss to each of the eight businesses.

13.   Proper documentation is crucial to calculating casualty losses and should be kept as protection against an audit.

14.   The act allows more flexibility in the structure of S corporations and changes how losses are calculated for tax purposes.

15.   The informal estimate is based on a computer-generated program used by Boston-based Applied Insurance Research Inc. to calculate insured losses from catastrophes.

16.   The manner in which fund administrators calculate their losses varies widely.

17.   The office of the comptroller of the currency, which is part of the Treasury Department, is still trying to calculate industrywide losses from derivatives, Harris added.

18.   The subcommittee calculates the loss differently.

19.   The sultan hired auditors from Arthur Andersen in London to calculate the losses, which some analysts say could reach billions of dollars.