51.   The airlines have long seen such payments as an unnecessary expense and have tried to steer as many reservations as possible to the Internet.

52.   The best approach is to consider monthly lease payments as monthly loan payments.

53.   The committee treats these estimated tax payments as a loss to the investor.

54.   The company might lease back the asset for use in its business, deducting the lease payments as an expense on its income statement.

55.   The current system counts only cash wages before taxes and other cash payments as income.

56.   The June deal would have allowed Big Tobacco to claim settlement payments as a tax deduction.

57.   The owners guaranteed the payment as part of the collective bargaining agreement.

58.   The payments as written now are all the company can afford, it says, without going bankrupt.

59.   They defended their payments as proper, saying they represent pension funds and other benefits they were entitled to.

60.   Think of Social Security and any pension payments as dessert, not the main course.