41.   Patients were counted as having chosen oxygen only if it was their choice on both occasions.

42.   The refund is counted as part of the gross receipts of the second country even though it is the first country that benefits.

43.   The reason is that there is no clear border line between what should and what should not count as money.

44.   What should count as money?

45.   Cash obviously counts as money.

46.   Goods do not count as money.

47.   Do they count as money?

48.   Rather it is the balance in the account on which they are drawn that counts as money.

49.   Which items should count as liquid?

50.   Which of these levels counts as the fourth floor?