11.   James Barrineau of Salomon Smith Barney said the steps to curtail spending would do little more than offset the higher costs associated with an interest rate increase last week.

12.   Judges in several states have dismissed labor union cases seeking reimbursement for health costs associated with tobacco illnesses.

13.   Legal costs associated with its battle to gain a Tennessee HMO license caused the loss for the quarter, the company said.

14.   Morales had sued tobacco companies over public health costs associated with smoking and cigarette marketing practices.

15.   Mention the costs associated with such a massive endeavor and Wilson bristles.

16.   Officials said an equally important factor in the Texas decision is the health costs associated with smoking and dipping snuff.

17.   Proceeds will be used to help repay debt and finance start-up costs associated with the opening of the casino in September and the completion of permanent facilities in November.

18.   That may not be enough to warrant the costs associated with refinancing, which often reach into the thousands of dollars.

19.   That revenue, a company spokesman said, is supposed to be used to pay off debt and other costs associated with deregulation, not to subsidize rates.

20.   The card also is expected to curb fraud and save taxpayers millions of dollars in printing, postage and other costs associated with the paper-oriented system.