61.   And, while Arthur Andersen operates as a global partnership, KPMG International is a loose federation of smaller partnerships in each country.

62.   Apple Canada had operated as part of the Apple Pacific region.

63.   As previously announced, Younkers will operate as a separate department store division.

64.   As such, Santa Anita operates as two companies, with separate boards.

65.   At that time, Inter-Continental will be operated as part of the Holiday Hospitality Corp., the name given to the Atlanta-based Holiday Inns last August.

66.   Avalon operates as a real estate investment trust, or REIT.

67.   Because Poland has been slow to sell off its state-owned industry, many big companies like Ursus still operate as part of the government bureaucracy.

68.   Borden Chemicals will continue to operate as a partnership until the conversion is completed, BCP said.

69.   Boston Equiserve is one of a number of companies BankBoston has helped create that operate as joint ventures.

70.   Both businesses operated as a joint venture, according to the complaint.