1.   Banks will benefit from a growing economy, which fostered increased lending in most regions, and from sales of mutual funds and annuities, which added fee revenues.

2.   BankAmerica Corp., Bank of New York Corp. and Wachovia Corp. relied on higher fee revenue to offset the growth in bad loans.

3.   Before the change, the company followed accounting practices used by the record and movie industries in recording the fee revenue, Alton said.

4.   A better measure, she said, is to look at total interest and fee revenue minus loan losses.

5.   A. It eliminates much of the state fee revenue.

6.   Fee revenue correlates closely with how the firms stacked up in stock underwriting, which held up better in the quarter than did the bond business.

7.   Fee revenue would be used to pay for implementation and administrative costs.

8.   Fee revenues also grew during the quarter.

9.   Fee revenue would be used to pay for implementation and administrative costs of the program.

10.   In simplified terms, the change requires Acclaim to recognize the fee revenue over a longer period of time.