71.   This value is similar to but slightly lower than our previously reported results.

72.   With few exceptions, all the haematological and biochemical values were normal at the start of the study and remained so throughout.

73.   Values were too low to judge whether there was any effect associated with Helicobacter pylori colonisation in controls.

74.   This value is the mean of the group mean of Zollinger-Ellison patients and the group mean of the other subjects together.

75.   Firstly, Km values were different.

76.   Pepsinogen values were similar in all the anatomical areas tested in all patients.

77.   Economic value -- as this is based on future cash flows from the asset the economic value is likely to be reduced.

78.   Cash till -- Like the car and the freehold property this can be used in the new business so net realizable value is unlikely to be appropriate.

79.   It has an expected useful life of ten years and the residual value is likely to be negligible.

80.   It follows that these values will be influential in determining income.