11.   Citicorp Vice Chairman Christopher Steffen resigned, and the company replaced him as chief financial officer with Victor Menezes, head of European and North American banking operations.

12.   Companies are also replacing pension plans for directors with stock options, the study said.

13.   Companies are increasingly replacing their old lights with new, environmentally friendly lamps, a trend that will slow if disposal becomes a headache, he said.

14.   Companies can replace them if they first advertise the intention in a newspaper.

15.   Dell said the market for replacement computers also contributes to steady order flow, as companies replace aging computers.

16.   Even before the Internet, computerization began allowing companies to replace fixed prices with prices based on a computerized assessment of supply, demand and type of customer.

17.   Even after paying them cash incentives to retire, companies could replace them with lower-cost workers.

18.   Growth in Europe will be slower this year than last because many companies already replaced their truck fleets, he said.

19.   Greek companies have replaced Italian ones as the principal source of fuel, the intelligence reports show.

20.   He noted that since the affidavit was written the company had replaced its top managers, and made a series of changes in its operations.