21.   PAL will be shouldering the cost of the relocation.

22.   All candidates said they favored some form of medical savings account and tax breaks to help people shoulder the cost of medical insurance.

23.   Boeing accepted the results of the Japanese government probe and jointly shouldered compensation costs with JAL.

24.   Britain must shoulder the cost of killing the animals and disposing of remains.

25.   But New York must shoulder the cost of processing out-of-state customers.

26.   But the effect has been to hinder efforts by the retail petrol companies to raise their prises, forcing them to shoulder higher costs from the devaluing baht.

27.   By this, the government plans to shoulder costs incurred by airlines in the event they must pay insurance claims in Sri Lanka.

28.   He did not say how many trees each company would be required to plant or who will shoulder the costs.

29.   He warned that this would only be a waste of resources as the public would have to shoulder administrative costs.

30.   It was not clear who would shoulder the exact cost of the rooms.