1.   But few other firms used the Motorola chip and the AViiON sold slowly.

2.   Even more bizarre was the terminology the firm used to describe its internal problems.

3.   Moreover many firms will use relocation as an opportunity to shed jobs or introduce cheaper and less worthwhile ones.

4.   Some firms use old abandoned factories near the city centre for their warehouses but most prefer better sites.

5.   The firm uses electronic filters to prevent workers from accessing the Internet.

6.   For a high-profile case like this, the law firm uses only its big guns.

7.   However, firm A uses FIFO while firm B uses LIFO.

8.   But it may not be the same as the system of depreciation used by firms in arriving at their reported earnings.

9.   However, it is clear that two identical firms with identical operations and cash flows should have identical values, whatever accounting conventions the two firms use.