31.   On their financial statements, companies can no longer dance around the eventual cost of delivering health care to future retirees.

32.   Only in the hopeful world of the Internet could a company that has yet to earn one dollar in revenue claim to be a leader.

33.   Other toy companies can.

34.   So could companies that carry out human testing of experimental drugs on behalf of pharmaceutical and biotechnology companies, such as IBAH Inc., and Quintiles Transnational Corp.

35.   So Indian drug companies can boldly reverse-engineer best-selling drugs and sell copies cheaply.

36.   Still, small biotechnology companies, like their counterparts in electronics and computers, can often move faster and more efficiently into new scientific areas than can big companies.

37.   The central issue is whether companies like Omni Pacific and Dependable have the right to buy cans of Coke from any source and resell them abroad.

38.   The company cannot, said Max Johnson, vice president for human resources, without pushing up the entire wage scale.

39.   The company could any money it raises for things such as buying back Liberty shares or investing in other businesses, Dill said.

40.   The government will set only the top rates companies can charge, not a narrow range as at present.