1.   At issue is whether companies artificially inflated their earnings by striking deals that had no economic value but that appeared to produce immediate revenues to both parties.

2.   A former Global Crossing executive has charged that his company inflated sales by recording swaps as revenues.

3.   But competitors and some dealers complained that the company had artificially inflated its new-car registration totals by forcing dealers to buy cars themselves and register them.

4.   But investigators have found that some companies have inflated the average prices reported to the government so that Medicare reimbursements are higher than what the companies most often charge.

5.   But insurance officials say the companies were inflating the numbers and telling the insurance department that more members were using non-HMO services than was actually the case.

6.   Companies may have inflated past profits, it was said, but at least future profits growth is on a firmer base.

7.   In June, Spectrum agreed to settle related SEC allegations that the company inflated its profits and issued unregistered stock.

8.   In one Merck-Medco case, the plaintiffs also claimed that the company inflated drug costs for some customers.

9.   Tax officers are checking whether the companies inflated losses reported to the agency and their presidents used the company assets for personal gain, the report said.

10.   Tax officers are checking whether the companies inflated the losses they reported to the agency and their presidents used company assets for personal gain, the report said.