Big acquisitions were key to the accounting maneuvers, employees and analysts say.

Repo 105 is an accounting maneuver where a short-term loan is classified as a sale.

Philip R. Michael, the city's budget director, described the transaction as an accounting maneuver.

Analysts say that Bristol-Myers' use of the accounting maneuver far exceeds what other large drug companies have done.

He also used numerous trading variations to make his accounting maneuvers look like real trades.

It said the accounting maneuver, while politically expedient, could undermine financial markets and potentially hurt the new currency.

Nicholas L. Ribis, president of Trump, did not return a phone call seeking comment about the accounting maneuver.

Technically, the $33.5 billion budget reduces spending by $500 million compared with the current fiscal year because of an accounting maneuver.

The state is running out of tricky accounting maneuvers.

Some of the accounting maneuvers were legal; others were not.