111.   But flat earnings are fiscally incorrect.

112.   But he figures it beats depending on the rough world of rodeo, where regular earnings are hardly a given.

113.   But earnings are sheltered until you withdraw them for college expenses.

114.   But earnings have been impressive.

115.   But if earnings were the only key to the market, share prices probably would not have risen as rapidly as they have in the last couple of years.

116.   But even using that number as a yardstick, few would-be authors realize how limited royalty earnings can be.

117.   But for the next three quarters, earnings will be flat.

118.   But its earnings still are lukewarm.

119.   But looking at the simple average of all the companies, earnings per share are down a bit.

120.   But oil and gas producers are already warning their third quarter earnings will be lower.