31.   Companies prefer pooling, so they can avoid the write-down for good will.

32.   Dinon added that the company prefers to settle claims out of court.

33.   Dress is casual, but companies prefer that you not wear jeans.

34.   Eisenstadt said the Magli company prefers to attribute sales increases to a new advertising campaign.

35.   Fenley said the company preferred the Kansas City site but was considering leasing an office in an unspecified city on the East Coast.

36.   For that reason, he said, small- and medium-sized companies would probably prefer to manufacture their drugs where they are discovered.

37.   He said the company also prefers to finance acquisitions through stock swaps.

38.   He said that the company prefers that the new holder of the account join Club Rewards, but that is not mandatory.

39.   In many cases, companies prefer to use excess cash to buy back shares rather than increase dividends.

40.   In its rulings Tuesday, the court said that under the ADA, a company can prefer certain physical characteristics over others.