81.  Also, audited financial statements can be required and this can be a big expense and stumbling block for small companies.

82.  Also, the bill would free small companies from having to follow extensive compliance rules that have discouraged small business owners from creating retirement plans.

83.  An explosion of small company stocks, largely driven by the technology boom, has given investors more opportunities to park their money.

84.  Analysts said that would permit small companies with little engineering expertise to quickly assemble and sell Mac clones.

85.  An advertising slowdown has lowered price tags at small companies with marginally profitable or money-losing publications, turning them into tempting targets for bigger companies.

86.  Among the active small companies was Kuok Philippine Properties Inc., a hotel operator and developer building an office tower in the Makati business district.

87.  Analysts say small Japanese insurance companies may be forced out of business as foreign insurers and Japanese banks enter the market.

88.  An association representing small long-distance companies is asking federal regulators to reconsider new telephone rules that they say could drive them out of business.

89.  And a big company can spread fixed costs, like bookkeeping and administration, over a larger number of stores or factories than a small company.

90.  And consumer advocates assert that some small companies may just pick names at random from the telephone book.