21.   Colby said the accounting practice is used by many hospitals -- a contention disputed by the head of the Medicare program.

22.   Commission officials said that bankers and analysts had speculated in recent days that the government would postpone enforcing the new accounting practices.

23.   Computer Associates declined to make Wang or Kumar available for comment and asked that questions about its accounting practices be sent in writing.

24.   Computer Associates Shares Slide Shares of Computer Associates International skidded for a second day on reports that federal regulators and prosecutors are investigating its accounting practices.

25.   Congress has become so concerned about questionable accounting practices that several committees will explore the issue in coming months.

26.   Dunlap was soon forced to resign after board members began looking into the claims and hearing from employees of questionable accounting practices.

27.   Enron has self-destructed in recent months after acknowledging it engaged in questionable accounting practices.

28.   Enron is already under federal criminal investigation for its accounting practices.

29.   Even President Vladimir Putin of Russia was moved to express grave concern about American accounting practices.

30.   Flawed accounting practices that made it impossible for prison officials to determine which factories are making or losing money.