1.   A relative clause counts as dependent whereas an adjective modifying a noun clearly does not.

2.   Abbado is also a joy, and Barenboim I would now count as a personal friend.

3.   All tips are counted as part of your earnings and must be declared.

4.   Are suspended pupils to be counted as absent or temporarily off-roll?

5.   Between countries, and even within them, there is disagreement about what constitutes waste and what should count as hazardous.

6.   But can I count as a reliable source my own childhood memories?

7.   Criticisms of solipsism should therefore count as criticisms of the weak-kneed scepticism embodied in foundationalism.

8.   Culture will specify the relations that exist within the organisation and define what is to count as legitimate or illegitimate behaviour.

9.   Do asset sales count as revenues?

10.   Do major infrastructure investments count as current expenditures?