21.   And that does not include the cost of fixing broken doors and windows.

22.   And that estimate does not include the costs of training those teachers and building classrooms in which they can teach, particularly in crowded districts.

23.   Auto industry lawyers say the air bags were not defective and that many factors are considered before settling, including the cost of litigation.

24.   Because the professors did not include transaction costs in their calculations, it is not clear what the true return of the simulation would have been.

25.   A bigger factor was the inability of Hatch and Kennedy to agree on key issues including the cost of the proposal.

26.   A mortgage that he wants to include the cost of remodeling part of his home, not now but six months from now?

27.   Add a prolonged drought to the effects of prosperity and rising populations, and problems are inevitable, including higher costs.

28.   Airlines say there are many benefits to simplified fleets, including reduced costs for maintaining an inventory of spare parts, as well as for training pilots and mechanics.

29.   British Telecommunications said it had already included those costs in its debt forecasts and the acquisition would not affect its debt rating.

30.   But a number of factors, including loan costs, should be considered in deciding which option is best.