31.   Though the Pioneer Fund, led for years by legendary investor Philip Carret, has recorded steady gains, the firm as a whole has had problems attracting investors.

32.   U.S. bond mutual funds recorded higher gains in the third quarter than they have in more than a year.

33.   USL is expected to record a gain on its sale, the person said.

34.   What the government may be missing, though, are gains being recorded in service industries.

35.   Weyerhaeuser anticipates completing the sale of the business in the second quarter and to record a gain as a result, Male said.

36.   Weyerhaeuser said it expects to record unspecified gains in each period in which an asset sale is completed.

37.   Weyerhaeuser said it expects to record unspecified gains in each of the periods in which the closings occur.

38.   While it was common last year for pharmaceutical companies to report strong sales in their drug divisions, SmithKline recorded large gains in several side businesses.

39.   When the transaction is completed, Sprint will record a gain on the sale in that quarter.

40.   Abraham said gains were recorded in manufacturing of durable goods, including lumber, fabricated metals, industrial machinery and electronic equipment.