11.   Blame the loss of Jackson for the rest.

12.   Blue Cross blamed the losses on a combination of price competition and rising medical costs.

13.   Boeing blamed the loss on research and development costs and the expense of launching the Delta II mock payload.

14.   A football team blaming losses on injuries is no different from a boxer complaining about getting knocked out.

15.   Actually, no one could blame this loss on Marino, who had a number of passes dropped by receivers.

16.   But Dokic graciously refused to blame the loss on the call.

17.   CB Transportes blames losses by Ferrocarriles del Pacifico, known as Fepasa, in part on competition from trucking companies.

18.   Company officials blamed the loss on a recently enacted deregulation rule by the Pennsylvania Public Utilities Commission.

19.   Compaq blamed the loss on rising expenses, and on tight profit margins stemming from fierce competitors like Dell Computer Corp.

20.   Company blames losses on acquisitions and marketing.