31.   Companies are taking advantage of record-low interest rates and profits earned from a weaker yen to finance their improvements.

32.   Coke said the money earned from selling the bottling business was real and should be considered as part of its operating earnings.

33.   Cottew said the percentage of revenue earned from Indonesia has shrunk as the company has expanded into other markets.

34.   Core earnings exclude the effect on net income from gains and losses from the sale of investments, net premiums earned from bond refundings and nonrecurring items.

35.   Dozens of framed certificates earned from emergency-response courses crowd the walls of his small home office off the kitchen of his Fort Johnson house.

36.   Dollars earned from Stapleton land sales defray the construction cost of its successor, Denver International Airport.

37.   Earlier this year, the fund received a key ruling from the Internal Revenue Service that it would not have to pay tax on money it earns from investments.

38.   Earnings at banks could be hurt by rising interest rates as the spread narrows between interest paid to depositors and income earned from outstanding loans.

39.   Ecopetrol adjusted its formula for calculating how much companies earn from oil finds.

40.   Earning from investments would still be taxed at the corporate level.