51.   In their response to the letter, officials of the PAC explained that all the overhead costs were included in the consulting fees paid to Jamestown Associates.

52.   Incredibly, Wilson said, those plan ners forgot to include the cost of debt service in their calculations.

53.   Including overhead costs in the decision guarantees that too few copies will be printed.

54.   Instead of guessing at needed funds, fire costs were included in a supplemental budget presented to Congress at the end of the fire season.

55.   Irvine said an analysis also must include costs for relocation of the businesses or residents, demolition, environmental study and cleanup, and utility relocation.

56.   It also includes the costs associated with the Banesto purchase.

57.   Los Angeles-based CareAmerica Health Plans similarly pays for six Viagra pills a month for its MediCare members and commercial members whose plans normally include drug costs.

58.   Metromedia Fiber said in a statement that the plan includes cutting costs by restructuring its debt, selling real estate and cutting jobs.

59.   Microsoft officials showed little concern about a substantial increase in general administrative costs, which include legal costs.

60.   Other deductible expenses may include costs for fixing up your office, a share of utilities and depreciation on the office portion of your home.