1.   All of the affected Packard Bell customers will receive refunds, Ms. Primrose said, though she would not disclose how the two companies are dividing the cost.

2.   Smith Barney analyst Martin Feldman said tobacco companies would likely divide that share of the U.S. market amongst themselves.

3.   The government contends Microsoft executives proposed that the two companies divide the market for browser software.

4.   The move comes three months after the company divided its health-care business into a health maintenance organization and an indemnity unit.

5.   After two years of trying to make its trans-Atlantic merger work, DaimlerChrysler AG is still two companies divided by an ocean of troubles.

6.   Companies commonly divide responsibilities for initiating, settling and recording transactions to reduce the possibility of error and fraud, he said.

7.   The company divides its concession into three sections.

8.   The three companies will divide oil from the drilling according to their shares in the consortium.

9.   The two new companies will divide along regional north-south lines, Wu said in a brief interview on state television.