21.   The figures are calculated using accrual accounting principals, which take into account assets and liabilities, non-spending items and future liabilities.

22.   The figures were calculated by Bloomberg News based on previously released information.

23.   The figures are calculated as if Viacom had already completed deals including the acquisitions of CBS and BET at the beginning of last year.

24.   The new figure was calculated on the basis of one unit consisting of three children.

25.   There was no previous-year comparison available because that figure was calculated under new European Union accounting standards.

26.   They execute tasks such as running programs and calculating figures.

27.   To accurately track consumption, the figure is calculated on a same-store basis, meaning sales from stores that have opened within the last year are excluded.

28.   Argentina calculates unemployment figures twice a year.

29.   Both figures were calculated as if America Online Inc. and Time Warner Inc. were operating as a combined company.

30.   Collins said the loss figures were calculated in U.S. dollars.