11.   Lucent has reduced its overhead expenses and continued to cut jobs.

12.   Most major banking companies will see improved profits from strong loan growth, controlled overhead expenses and stock repurchase programs that boost per-share earnings.

13.   Overhead expenses were cut and the combined business enjoyed greater buying power.

14.   Phinma expects the merger to lead to reduced marketing, administration, and other overhead expenses for the combined company.

15.   TCI may soon announce extensive layoffs at both the local and corporate levels as a way to cut overhead expenses, an analyst said.

16.   The transfer can be made by simply adjusting overhead expenses.

17.   These institutions care little for longstanding cultural differences between the two exchanges and want them to cooperate to lower overhead expenses.

18.   Under Medicare rules for cost reporting, a unit with larger square footage can be assigned more of total overhead expenses for purposes of reimbursement.

19.   Overhead expenses grow more quickly than sales.

20.   The problem is a result of high overhead expenses rather than big trading losses, Yamaichi spokesman John Sheppard said.