Now it is cutting back recruitment, closing units and releasing some students from their military obligations.

They say the $500 million gain will offset any charges it incurs from closing other units.

This closed to steam locomotives in 1959 and was converted for use servicing electric multiple units.

Sometimes code-enforcement officers have to close units down.

Without sufficient nursing staff, hospitals are forced to close units and delay surgery schedules.

Even before the latest losses, Mr. Wall was under fire for not moving fast enough in closing insolvent units or approving merger transactions.

Private hospitals have closed such units in Miami, Chicago, Philadelphia and other cities.

Like its rivals, ABC News has closed foreign bureaus and investigative units over the years.

"So where the hell does Washington get off telling us to 'close with and shadow neo-Soviet fleet units,' eh?"

The microwave and digital communications company said it would close its Governent Systems Division and certain smaller units with annual sales of about $170 million.