11.   Companies have reduced payrolls by cutting back on part-time labor, encouraging -- or at times forcing -- early retirement and farming employees out to subsidaries and affiliates.

12.   Cleveland has nearly disassembled the entire World Series team, reducing a payroll that was among the highest in baseball last season.

13.   Companies have reduced payrolls by cutting back on part-time labor, encouraging -- or at times forcing -- early retirement and farming employees out to subsidiaries and affiliates.

14.   Despite efforts to reduce payroll, the Patriots were risking exposing all of their unrestricted free agents to the market.

15.   In some selling situations, owners have deliberately reduced their payrolls, believing a lower payroll makes a team more attractive to buyers.

16.   Instead of going after free agents, smaller market club actually have reduced payroll.

17.   Japanese companies have cut costs by reducing payrolls and asking subcontractors to slash prices.

18.   Kansas City is in a transitional stage, having reduced its payroll dramatically the past two years.

19.   Manufacturers continued to reduce their payrolls, although at a slower rate than last year, and the sprawling service sector added workers for the first time since August.

20.   Players in both sports believe that those steep taxes would prompt teams to reduce their payrolls.