51.   The company blamed a last-minute move by its auditor, PricewaterhouseCoopers, for the shortfall.

52.   The company blamed a supply glut in the Southeast Asian region and problems in the construction and housing industry for its weak revenue.

53.   The company blamed competition from insurers that were free to reject patients who were poor insurance risks and state restrictions on what it might charge.

54.   The company blamed competition in the global market for laptop computers and anemic demand for appliances in Japan.

55.   The company blamed currency weakness and said price increases in the second half should result in an improvement.

56.   The company blamed effects of earthquakes in Taiwan that damaged chip factories in late September.

57.   The company blamed falling prices and weak demand for pulp and containerboard.

58.   The company blamed high marketing costs and an inventory backlog for the loss.

59.   The company blamed higher costs in its Medicare plans, higher enrollment in less profitable plans for the poor and an increase in drug costs.

60.   The company blamed its loss on poor performances at both its Marshalls and Wilson chains.