1.   Avis, on the other hand, favors consolidated systems as more efficient, as long as they use a common drop-off point.

2.   Proponents, including Mayor Gene Roberts and the Chattanooga Chamber of Commerce, say a consolidated system will lead to fairer taxes and better schools.

3.   The government maintains that a new consolidated accounting system, being demanded by the IMF, would inevitably lead to the dissolution of chaebol.

4.   The IMF is requiring big South Korean businesses to adopt a new consolidated accounting system that gives a clearer picture of their financial status.