71.   The cost to unwind a swap equals what the market believes the company will save in interest costs over the next five years, Chisman said.

72.   The decision to refinance is good for investors because it will lower interest costs for the new company.

73.   The delay means that the studios will have to pick up the tab on the extra interest costs to postpone the film to December, analysts said.

74.   The fall in interest costs and the inability to raise prices are, of course, two sides of the same coin.

75.   The formula used to derive those interest costs had not been worked out until earlier this year, he said in the memorandum.

76.   The earnings were also helped by lower interest costs.

77.   The extra interest costs for the Japanese banks have been so high the banks have been unable to continue their normal lending to international corporations.

78.   The homes did not sell, and interest costs soared.

79.   The Internal Revenue Service has sued several companies that bought company-owned life policies, challenging their deduction of the interest cost.

80.   The higher interest costs will be negligible, since he is selling his house so he can move to San Francisco permanently.