31.   The transition charge reflects costs associated with running a utility company, such as dealing with regulations and tax issues.

32.   The state is seeking reimbursement for Medicaid costs associated with smoking.

33.   The winning bidder would build a garage to replace the parking lot and would assume all costs associated with the project.

34.   They warn that increases in unit labor costs associated with this more benign stagflation will also cut into corporate earnings.

35.   Was it because the accruing financial costs associated with the crisis had simply become too staggering?

36.   Avoiding unintended pregnancies is the most effective way to prevent abortions and the public costs associated with giving birth to an unwanted child.

37.   But it said start-up costs associated with its local ultra-high frequency channel and its international broadcasting venture cut into profits.

38.   It also took a write-off of development costs associated with its plans to build a historical theme park in northern Virginia.

39.   The company said second-quarter earnings would reflect costs for shifting work toward more semiconductor assembly and for severance costs associated with laying off workers.

40.   The company blamed a negative foreign exchange impact, a shift to lower margin Duracell CopperTop from Duracell Ultra, and cost associated with withdrawal of obsolete Duracell products.