31.   The company has been counting on major growth in the Medicare market.

32.   The company is also counting on innovations to attract attention.

33.   The company is counting on a consistent America Online-style revenue stream.

34.   The company counts among its clients Walt Disney Co., Citigroup, and most Broadway theaters.

35.   The company is counting on new drugs, such as its pill for baldness, Propecia, to make up the expected loss of revenue.

36.   The company is counting on two recent acquisitions to improve its competitiveness.

37.   The company will count all the money it collects from users as revenue instead of first subtracting fees paid to other phone companies for use of their lines.

38.   The Engelwood, Colorado-based phone company was counting on the savings to boost profits and prepare it for competition company executives saw as inevitable.

39.   The increase in revenue was almost entirely due to a contract to manage nine Baltimore public schools that allowed the company to count their budgets as its revenue.

40.   The Japanese company was counting on recouping its investment through increased hardware sales and licensing fees from game designers.