21.   Under U.S. accounting rules, companies deduct a temporary decline in the value of an investment from the equity component of their balance sheets.

22.   Experts say the financial and privacy risks to individuals in authorizing established companies to deduct payment directly from their bank accounts are minuscule.

23.   In fact, until this year German law allowed companies to deduct from their taxes any bribes they paid to do business abroad.

24.   In vying for business abroad, German companies can deduct bribes from their taxes without restrictions.

25.   Under such a provision, companies would deduct the amount of their claims against the OPSF from their tax liabilities.