91.   The year-earlier results have been restated to comply with U.K. accounting rules.

92.   Those abuses led to changes in accounting rules, intended to eliminate any profit on sales between closely related companies.

93.   Tice suggested that Tyco might be abusing accounting rules by setting up big reserves when it made acquisitions.

94.   To deliver high growth in earnings, the company has pushed the limits of accounting rules, they said.

95.   Under accounting rules, because the contracts had not been signed by the end of the quarter, none of them should have been counted.

96.   Under U.S. accounting rules, companies deduct a temporary decline in the value of an investment from the equity component of their balance sheets.

97.   Under accounting rules, companies must consolidate their financial statements with those of any subsidiaries they control.

98.   Under U.S. accounting rules, the entire loan and interest amounts are counted as overdue if a single payment is missed.

99.   Under accounting rules, capital costs can be charged as expenses in small percentages over many years, while operating expenses must be declared in the year they occurred.

100.   Under accounting rules, Enron could keep the accumulated losses in the Raptors off its books only if the partnerships remained financially healthy.