11.  Kaplan developed the program to track preorders for his own book, a look at failed Internet companies.

12.  More failed companies are choosing ABCs.

13.  One way Gates says he tries to preserve his underdog edge is to hire managers from failed companies.

14.  So failed companies hang on in corporate limbo, neither collapsing nor expanding, and relying on government handouts and good luck.

15.  Still, the steady number of failed companies indicates the economy was strong in many sectors, Duncan said.

16.  Tarrin said all creditors of the failed companies will be treated equally.

17.  The company is also making more complete disclosures about his earlier problems arising from a failed company that made solar-powered water heaters, he said.

18.  The California Insurance Department said the money will be distributed to former policyholders of the failed company.

19.  The government will use the rest of the money raised by the bond sale to guarantee the assets of depositors at failed financial companies.

20.  The Internet gold rush has long since morphed into the long dot-bummer, and keeping track of failed Web companies has become a national parlor game.