1.   At the least, generic drug companies point to a better pipeline of new products.

2.   Both companies point to tests by EPA and MSHA as evidence to support their views.

3.   Cable companies point to rising programming costs--especially in sports--as a major reason for rising rates.

4.   Coal companies point to feeble returns as motivating showdowns.

5.   Companies point to the cost of recruiting as another obstacle in hiring minorities, and blacks in particular.

6.   In a statement prepared for reporters last May, the company pointed its finger at the postal system.

7.   In their congressional testimony Wednesday, the companies pointed the finger at each other.

8.   Insurers also argue that the companies cannot point to an unforeseen event, which is what policies are intended to cover.

9.   Millions of dollars have been lost and projects delayed as city officials, contractors and insurance companies point fingers at each other, often in court.

10.   Power companies point to the rigor and conservatism of their economic modeling in forecasting power prices and the value of long-term contracts.