31.   Lundwall and David Keough, a senior executive in the finance department, quickly found records that could prove troublesome and removed them from the pile.

32.   Lundwall had recorded meetings of the finance department and later gave the tapes to lawyers of the employees who brought the discrimination suit.

33.   Lee began his career at U.S. Steel in the finance department, as the manager of business research.

34.   Margaret Guarino and Rob Foggio joined the public finance department.

35.   She commutes two hours each way to her job in the finance department of Lockheed-Marietta.

36.   That month, he had his last day in the finance department.

37.   The changes prompted the resignations of Thomas J. McGuire, the head of corporate bond ratings, and Daniel M. Heimowitz, who had run the public finance department.

38.   The first cut was aimed at reducing duplicate overhead positions such as personnel and finance departments.

39.   The gains reflected increased employment, strong corporate profits, historically low interest rates and reduced government spending, the finance department said.

40.   The finance department figured out how to move the process to the Web, thereby speeding it up and delighting the salespeople.