11.   Efforts to cut payrolls, reduce service costs and cut energy losses must be carried out at many companies, analysts said.

12.   Fuji is trying to cut its payroll through attrition, not layoffs, but Hashimoto said it is changing its pay structure to reward accomplishment rather than seniority.

13.   He was one of the biggest proponents of the luxury tax and ordered Riley to dramatically cut payroll to avoid paying it.

14.   I said we were going to cut payroll.

15.   It is believed that the Islanders, through general manager Mike Milbury, are trying to cut the payroll for next season.

16.   Keenan had to dump defensive specialist Esa Tikkanen earlier this season because he needed to cut the payroll.

17.   Local governments might continue to cut their payrolls and replace municipal employees with current or former welfare recipients.

18.   Lord said it would be unfair to penalize manufacturers who are forced to cut their payroll in hard times.

19.   Meanwhile, manufacturers slammed by the strong yen, slumping demand and falling prices are desperately cutting bloated payrolls.

20.   Melvin and club president Tom Schieffer refused to say how much the Rangers are cutting the payroll.