51.   Wells had to show big noncash gains on its income statement when Cerent and Siara were acquired.

52.   What that leads Olstein to conclude is a return to active money management, the type of hands-on stockpicking that comes from analyzing balance sheets and income statements.

53.   When companies determine such a decline is permanent, they must deduct the loss from the earnings recorded on their income statements.

54.   When Wells sold shares in these and other companies, it had to show a gain or a loss on its income statement.

55.   While most Internet service providers treated such costs as an expense to be passed through the income statement, AOL regarded them as a capital investment.

56.   Why did accounting rule makers single out repriced options as a cost to the income statement?

57.   While stock analysts generally focus on the income statement, Suria concentrates on cash flow, a complicated analysis that most investors ignore.

58.   He has reported the payments in annual income statements.

59.   Quarterly income statements also provided another trading incentive.

60.   Several state and local leaders, including Mexico City Mayor Andres Manuel Lopez Obrador, have already released their own income statements.