91.   The two companies will share in the cost of developing these new products.

92.   The two executives declined to reveal the financial terms of the partnership agreement, but said that each company would share in the costs and the revenue.

93.   The toys will bear both the Compaq and Fisher-Price labels, marking the first time either company has shared a nameplate.

94.   The transaction will make Koc and Ford equal shareholders, and the two companies will share management responsibilities in Otosan, Ford said.

95.   The two companies share a design center in Austin, Texas, staffed by IBM and Motorola engineers.

96.   The two companies also shared the same auditing firm, Arthur Andersen.

97.   The two companies can also share the big backoffice costs associated with billing and service in the long-distance business.

98.   The two companies share costs of printing and jointly sell the advertising.

99.   The two companies share joint ventures in Europe and the United States and so are not strangers.

100.   The two companies will share equally in the costs of developing drugs for those two conditions, both of which represent major health problems.