111.   A high-rolling Fort Worth oilman whose roots ran deep at TCU, Lowe counted it as a bargain.

112.   A Johnson County man who counts himself as a friend of Redmond said he did not believe the allegations.

113.   A leased vehicle counts as being sold on the balance sheet.

114.   A misfire, when the gun fails to go off, is counted as a miss.

115.   A silver medal would have been accepted graciously, but in reality, another second-place finish would be counted as a loss.

116.   A prominent example is the current debate about whether options grants should count as an expense in corporate financial reports.

117.   A result was that all the profits were counted as short-term, and thus taxed at a high rate.

118.   After all, people really wanted to like Bennett, who counts as one of them even if he had the misfortune of being born in Pittsburgh.

119.   After discovering my cache of vinyl Mellencamp, I wondered who else now counted as a guilty rock-and-roll pleasure.

120.   Aerobics classes and machines that simulate rowing and cross-country skiing also count as effective calorie burners.