1.   Two accounting changes could help trusts improve their revenue positions.

2.   Analysts said the accounting change was a factor in the decline, but not the only one.

3.   Analysts said they were not concerned about the accounting change.

4.   Banc One today said the accounting changes would not affect its acquisition plans.

5.   Before the accounting change, its operating profit doubled.

6.   Adjusting for the accounting change, sales at four of the companies rose.

7.   But analysts noted that accounting changes were unlikely to encourage large flows of capital.

8.   But that was largely due to an accounting change.

9.   Chuck Hill, research director with First Call, agrees that accounting changes will depress earnings.

10.   First Union led bank shares lower after it said higher expenses and an accounting change will cut into its profits this year.