61.   Such trusts allow for the company to avoid a second set of taxes by skipping the second generation of ownership.

62.   Taking a special charge all at once can allow a company to avoid paying continuing depreciation charges in the future.

63.   That strategy allows the companies to avoid the costly and lengthy process of inventing and patenting the products themselves.

64.   The agency has also decided that pipeline companies can avoid federal regulation of the rates charged for gathering activities if they put their gathering businesses in separate subsidiaries.

65.   The board is considering the elimination of a popular accounting technique that allows companies to avoid good-will charges that reduce reported profits.

66.   The clause enables the companies to avoid paying penalties.

67.   The company avoided bankruptcy by selling most of its international units and giving its creditors a controlling stake in the company in exchange for canceling debt.

68.   The company avoids modern updating, perhaps wisely.

69.   The companies avoided a costly technology war, like the one between Beta and VHS formats for videocassette recorders, but each sacrificed a chance at a market coup.

70.   The company will avoid the spectacle of a two-month trial that could have become a public forum for airing its dirty laundry.