31.   Companies can reduce the risk of rising commodities prices by buying a contract that locks in a price for the future.

32.   Companies have reduced everything from quality to cycle time.

33.   Companies reduce their payroll mostly through attrition and early retirement.

34.   Companies have reduced payrolls by cutting back on part-time labor, encouraging -- or at times forcing -- early retirement and farming employees out to subsidaries and affiliates.

35.   Companies have reduced their retiree benefits not only to save money but also to address labor shortages.

36.   Companies reduced junk debt, pared their workforces and eliminated non-core businesses.

37.   Companies will reduce their TV commercials in favor of less-expensive methods such as direct mail and magazines ads.

38.   Computer-related companies also fell, as many bet mutual fund companies have reduced their holdings in high-tech shares.

39.   Combining two companies would reduce the ability to compare.

40.   Companies have reduced payrolls by cutting back on part-time labor, encouraging -- or at times forcing -- early retirement and farming employees out to subsidiaries and affiliates.