Few doubt the talents of corporate number-crunchers, whose calculations rove the mathematical landscape from revenue analysis to depreciation costs.

Mr. Sulzberger said that move would involve heavy start-up and depreciation costs.

Keen competition, depreciation costs and high operating expenses would eat into earnings of one of the world's most profitable airlines, they said.

A few days after the magazine reached subscribers, however, the editors announced that they had overstated the hybrids' depreciation costs, and they revised the figures.

Many companies say they would go out of business if they could not write off the depreciation cost of expensive machinery and equipment already in their factories.

The write-down reduced depreciation costs, improving the fourth-quarter results by $337 million, or 42 cents a share.

Such a write-down could reduce its depreciation costs and lower the net worth of the company.

Still, the reduction in depreciation costs did not prevent WorldCom from posting a loss of $47 million for the month on sales of $2.2 billion.

Many real estate companies don't show income according to generally accepted accounting principles, because of high depreciation costs and often interest costs.

Proponents argue that Friesians last for more lactations through more robust conformation, thus spreading depreciation costs.