31.   That, plus savings from increasing capacity and closing down the plants of acquired companies, helps Sherwin-Williams increase earnings.

32.   That being said, we have seen several cases in which a counterpart from the acquired company acted as a partner with the integration manager.

33.   The acquired companies remained largely independent.

34.   The acquired company can keep the U.S. flag and U.S. maritime subsidies for nine container ships belonging to APL.

35.   The acquired company, which designs and engineers railway signal systems, will become part of Westinghouse Signalling, a BTR unit.

36.   The chairman of the acquired companies will become co-chief executive of the merged company.

37.   The due-diligence team develops a deep knowledge of the acquired company, but that team usually disbands after the deal closes.

38.   The drop is unusual because the stock of an acquired company often rises.

39.   The exact amount amortized during any year may have no relationship to the real value of the acquired company, so those numbers are also usually ignored.

40.   The new accounting approach allows Motorola to exclude charges related to the difference between the book value of acquired companies and the higher price Motorola paid for them.