71.   That question, at heart, is at the base of many disputes over accounting rules.

72.   The accounting for energy services is not the only area in which Enron engaged in accounting that used accounting rules in surprising ways.

73.   The bill by Baker would also make it easier for companies to challenge the new accounting rules in court.

74.   The AICPA says that while FASB, the final arbiter of accounting rules, has not yet adopted the changes, its participation implies support.

75.   The company said it will take the charge under U.S. accounting rules, which require companies to reflect lower reserves in their quarterly reports.

76.   The company said standard accounting rules were not the best way to measure its results because it had changed to a new business model offering its clients more flexibility.

77.   The earnings lift, he said, comes because Tyco can treat the good will differently from the real assets, which under accounting rules lose value over time.

78.   The effect on corporate finances would be immediate, because generally accepted accounting rules require companies to figure future health-care costs into their balance sheets.

79.   The federal agency joined a snowballing number of critics of the proposal by the Financial Accounting Standards Board, a professional group that writes accounting rules for U.S. business.

80.   The Financial Accounting Foundation, which chose Jenkins, includes representatives of professional groups interested in accounting rules.