1.   And after four years of existence, the company is only recording its first substantial revenues.

2.   A company does not record a profit, or a loss, when it trades in its own stock.

3.   Accounting rules permitted the company to previously record these expenses as assets in its financial statements.

4.   After all, if a company records the scores, it may have an obligation to provide additional training to those workers who do poorly.

5.   But it also said it would likely weigh any such debt relief against soaring revenues the companies recorded during a summer of skyrocketing energy costs.

6.   But John Dreyer, spokesman for Disney, said the company was recording record profits.

7.   But rather than spreading the revenue from the software sale over the life of the contract, the company was recording it immediately.

8.   But Sutton and other proponents believe that investors would be better protected if the companies recorded the fair market value of the derivatives on their financial statements.

9.   Does the phone company actually record every single phone call made within an area code?

10.   Haggar said in her report that she expects the company to record a second-quarter charge, which could weaken the share price.