1.   AMC officials counter by opening the books.

2.   Bond insurance industry officials counter that while the analysis process is removed in many instances, insurance adds value in other ways.

3.   Board of Education officials countered by saying that the program has little money left anyway.

4.   A senior White House official countered that any earlier disputes have been resolved.

5.   Administration officials countered that the covert propaganda program gives the administration maximum flexibility and provides funds for activities like newspapers.

6.   Administration officials countered that the language in the law refers only to audits of finances, not to audits of the effectiveness of programs.

7.   Administration officials countered that Fedex has unused slots at Narita, and said the airline could sell them to other American carriers.

8.   Agency officials counter that their allegations against Koresh were validated by the number of illegal weapons that were recovered from the demolished compound.

9.   But Army officials counter that very few human rights abuses have ever been directly linked to the school.

10.   But agency officials counter that such high-profile cases as the bankruptcy of Orange County, Calif., are proof enough that muni investors face significant risk.