21.   The city council decided it could not longer afford to pay insurance premiums and other costs associated with the police department.

22.   The costs associated with advertising the site and affiliating with other Web sites exceeded forecasts.

23.   The costs associated with printing and mailing a mutual fund prospectus and accompanying literature can be several dollars per account.

24.   The Irving, Texas-based retailer said costs associated with changing the merchandise at its stores and clearing out old inventory also contributed to the loss.

25.   The money would be distributed to private individuals currently suing the industry for damages and to states suing to recoup Medicaid costs associated with sick smokers.

26.   The more fully automated the mortgage process, the better Internet companies can reduce the time and personnel costs associated with the transaction.

27.   The Justice Department plans to sue to recover federal health-care costs associated with cigarette smoking.

28.   The money will be used to reimburse the states for Medicaid and other costs associated with smoking.

29.   The rest went to salaries, rent, administrative fees, and costs associated with collecting the clothing and fund-raising.

30.   The transaction costs associated with an arbitration in Japan will obviously exceed the potential recovery in a great many cargo disputes.