51.   The plan to spread the cost across the industry triggered a decline in bank shares.

52.   The road to those lower costs runs through consolidation so development and capital costs can be spread over the broadest possible production base.

53.   The third quarter is usually weak because plant shutdowns for vacations leave the auto companies with less production and fewer sales over which to spread fixed costs.

54.   They use similar delivery channels and spread the costs by increasing the range of products and service on offer.

55.   Those strategies include lengthening the average trip so that costs can be spread over longer routes.

56.   This means that Hyundai and Kia will be sharing underbodies and drivetrains, just as American and Japanese carmakers often do, to spread development costs over more products.

57.   But where economists disagree with Duhalde is how to spread the costs of the devaluation.

58.   Delaying completion of the cutback for four years means Russia can spread the costs over a longer period.

59.   It will spread the costs over the next three quarters.

60.   The company said its aggressive growth allows fixed costs to be spread over a larger store base, improving the bottom line.