51.   Banks are enjoying record earnings growth, and fees are part of the reason.

52.   Bankers say the fees are necessary to cover the cost of installing machines in untraditional spots such as cruise ships, casinos and supermarkets.

53.   Bailey chose shares in the firm, despite being warned that his fees were at risk if the stock went down.

54.   Because of their strict underwriting standards and the intense competition among the largest bond insurers, the fees being charged are extremely low.

55.   Because incentive fees are not widespread, the companies are sheltered to some degree from any ineptitude.

56.   Because the system is expected to reduce the amount of credit card fraud, the fees to merchants are likely to be reduced.

57.   Blumenthal said the fees are unnecessary because the ATMs save banks money by reducing the payroll for tellers.

58.   BofA argues that the fee was proper though it later returned at least a portion of it.

59.   Big banks are vulnerable because their fees are already higher than those charged by smaller competitors.

60.   Both fees are taxable income.