1.   Armies of bureaucrats, many of them prone to bribery, make operating even more expensive and turn company accountants into tax negotiators.

2.   Doctors and patients should be making medical decisions, not insurance company accountants.

3.   Supposedly, patients would then get the treatment they needed, unhampered by the niggling naysaying of insurance company accountants.

4.   A company accountant said some of the gunmen, who wore black ski masks, barged into the office just minutes after an armored car delivered the money.

5.   But medical decisions ought to be made by medical doctors, not insurance company accountants.

6.   And company accountant Arthur Andersen let the transactions slide.