So far, the military campaign in Iraq has cost $48 billion, Dov Zakheim, the Pentagon comptroller, told The Associated Press today.

The Pentagon comptroller's analysis said that if personnel funds were totally exempted from reduction, "every nonpersonnel account will be reduced by 10.5 percent below the fiscal year 1988 appropriated level."

"He's somebody everyone can work with," said Under Secretary of Defense Dov S. Zakheim, the Pentagon comptroller.

Mr. Zakheim, the former Pentagon comptroller, agreed that the "cultural traditions" of Capitol Hill include underfinancing, paying for the rest by shifting money from the Pentagon's operating accounts.

"It is not evident in this drill there's any change in strategy," said Sean O'Keefe, the Bush Administration's Navy Secretary and Pentagon comptroller.

"They have laid out a deliberate strategy of buying U.S. companies to establish a presence here," said Dov S. Zakheim, the Pentagon comptroller until last year.

But in fact, the Pentagon comptroller, Dov S. Zakheim, was quoted in The Times on Friday as the source of that figure.

The Pentagon comptroller will serve as the chief financial officer.

"We believe that this is a good deal for the taxpayer," Dov S. Zakheim, the Pentagon comptroller, said in a briefing.

"We could not do all of the things we wanted to do in certain areas," the Pentagon comptroller, Dov S. Zakheim, said.