61.   Tour companies will combine all four elements into a convenient package.

62.   Two helicopter companies combine glacier sightseeing with a half-hour dog-sled trip.

63.   Under the agreement, reached in February, the two companies will combine their refineries, service stations and lubricants businesses in Europe.

64.   Under the agreement, the two companies will combine business operations, but maintain separate Web sites.

65.   Under the new arrangement, the two companies would combine those services, keeping the CNBC logo but tapping The Wall Street Journal for news items and journalists.

66.   Under the pooling method, the two companies simply combine their balance sheets.

67.   Two companies are combining units that track advertising spending on the Internet as they agree to a strategic alliance.

68.   While the major oil companies have long combined every operation from wellhead to gasoline pump, the natural gas companies are only now achieving as much reach.

69.   With a significant stake in Disney, Harbor Capital will regain a position in Capital Cities once those companies combine their operations.

70.   With pooling, two companies simply combine their balance sheets and thus avoid charges they would face under purchase accounting rules.