81.   Saab said it expects increased marketing and product development costs to hurt earnings over the next year.

82.   Sabre said that the Himalaya system will provide substantial savings in maintenance and software development costs and a simpler path for future expansion.

83.   Shelving development costs that can run into the billions of dollars even for a few years gives the makers more financial room to maneuver.

84.   Softkey reduces development costs by slightly altering the content of a single title so that several spinoff products can all use the same basic software code.

85.   Showboat recently reported first-quarter profit more than doubled on strong results at its Atlantic City, New Jersey casino and a decrease in development costs.

86.   Stuck with higher marketing and development costs than its competitors, and facing plunging personal computer prices, Apple has seen its profit margins erode in recent months.

87.   Still, Charles Brady, the chairman and chief executive of Invesco, said the companies would save on development costs for new systems and technologies.

88.   Still, the drop in sales in the number of jetliners partially offset the benefits of lower development costs.

89.   That way, development costs are shared and products get to market faster because two companies are involved.

90.   The board said it was still working to confirm financing for the development costs.