81.   The Financial Accounting Standards Board is an independent group that sets accounting rules for U.S. business.

82.   The FASB sets accounting rules under authority of the SEC.

83.   The Financial Accounting Standards Board, which sets U.S. accounting rules, originally planned to require companies to deduct stock option expense from income.

84.   The merger was related to the stock transactions because of accounting rules.

85.   The legislation approved by the House and Senate yesterday would change a Medicare accounting rule that may be artificially depressing hospital sale prices.

86.   The letters come amid increasing criticism of the seven-member FASB, which derives its authority to set accounting rules from the Securities and Exchange Commission.

87.   The SEC will decide whether Enron accomplished that by finding clever ways around accounting rules, or whether it flouted the rules.

88.   The tightening of accounting rules would take place during a heavy period of mergers and acquisitions in the health-care industry.

89.   The Supreme Court ruled the thrifts were damaged because the government loosened accounting rules to encourage them to acquire weak rivals only to have Congress outlaw the practice.

90.   The writedown relates mostly to a change in accounting rules, but analysts said it still shows the business is worth less than it used to be.