31.   Profits will also fall during the current business year as companies write off depreciation costs from a wave of capital investment for their factories, Yamada said.

32.   Recording companies had written into typical contracts that sound recordings are works for hire, commissioned by the company or made by performers and technicians hired as employees.

33.   Reinsurance companies assume some of the risks ordinary insurance companies write and the overall industry has been hit with some huge losses in recent years.

34.   Significantly, the company also wrote its own applications for Windows, led by Microsoft Word text editing, Excel spreadsheet and Powerpoint presentation programs.

35.   Some companies have written policies against cursing, including Home Depot.

36.   That way more software companies will write programs for Windows, Microsoft says.

37.   That would require Microsoft to give rivals Lotus and Netscape, for example, the code to the next Windows upgrade so that those companies can write compatible software.

38.   The bipartisan tax-cut package worked out yesterday would alter Alternative Minimum Tax rules to allow some companies to write off the value of an asset faster.

39.   The company wrote down losses on its property investments in the last two years as it delayed sales.

40.   The combined impact of sluggish domestic demand and a slump in equities makes it difficult for these companies to write the loans off their books.