11.   No conclusive answers emerged, according to Pines, but she stressed that Brookline is struggling to fund police costs related to the clinics.

12.   Paine Webber has swallowed Kidder, Peabody since then, and part of the increased compensation costs relate to paying bonuses to Kidder brokers.

13.   Some media companies, including AOL Time Warner, also carried heavy depreciation costs related to the high capital requirements for building cable systems.

14.   The administrative costs related to serving them is high, Pond said.

15.   The company also said higher costs related to selling depressed earnings in the biscuit unit.

16.   The wider loss reflected increased costs related to the introduction of a new advertising campaign.

17.   Thomson said the decline reflected costs related to its acquisitions of Information Access and Medstat Group.

18.   Inglis said marketing costs related to zero-interest and low-interest finance offers were higher than expected.

19.   The new study relied on data from the states about their spending on prevention programs, research and health care costs directly related to substance abuse.

20.   Warnaco blamed an overall economic slowdown, the liquidation of several of its key retail customers, and costs related to its legal fight with Calvin Klein.