51.   One difficulty for non-accountants is in deciding on which side of an account to enter a given sum.

52.   There will no doubt be difficulties and problems along the way but the BNFL team have the ability, the determination and the vision to solve these.

53.   At first sight this appears a much simpler explanation of the observed effects than the attention focusing approach, however, there are difficulties with this explanation.

54.   But behind the ideal, the practical difficulties are still significant.

55.   A second difficulty is that data requiring specialist knowledge are becoming available to non-specialists.

56.   There had been difficulties with local planning officials.

57.   There had been no difficulty about that.

58.   An additional payment may be asked for if there are difficulties in posting forms to your husband or wife.

59.   A bigger difficulty is that the premature announcement of merger talks may tempt other firms into bidding for one or both.