21.   Bankruptcy experts also note that even troubled companies are likely to declare bankruptcy only as a last resort, making bankruptcies a very rough-and-ready gauge of overall economic conditions.

22.   Because federal bankruptcy laws allow individual states to regulate the amount of property debtors can shield from creditors after declaring bankruptcy, the standards vary widely.

23.   Bennett, who could not be reached for comment, is founder of the Radnor, Pa.-based Foundation for New Era Philanthropy, which yesterday declared bankruptcy.

24.   Bigger.net, a San Jose, Calif., company that offered free, advertising-supported Internet access, declared bankruptcy in October.

25.   Borrowers with D credit typically have declared bankruptcy and have had property repossessed.

26.   A decade or so ago many policies paid only if a company declared bankruptcy.

27.   A nation could apply to the fund for the right to declare bankruptcy.

28.   A few days after the fight it was disclosed that Mrs. Williams had declared personal bankruptcy before the bout.

29.   A year later they declared bankruptcy and sold the parent company, while retaining their substantial ownership of Days Inn franchises, which they had bought separately.

30.   According to Feingold, a negotiated settlement made more sense to CREI than pressing Symington legally because he probably would have declared bankruptcy.