"Immediate benefit will come with the prospect of better earnings performance after lowering expenses," Mr. Schmidt said.

But as the industry's ferocious price war has continued to rage, Apple has had to lower its prices faster than it can lower expenses.

The mixed-income occupancy also makes the building eligible for 20 years of tax abatement under the 421a program, thereby lowering expenses to achieve economic feasibility.

The company said that cost-cutting efforts, including the reduction of jobs, would lower expenses by as much as $60 million a year.

Wi-Fi Internet telephony could also lower expenses for the office staff of a company.

Inexpensive fuel prices helped ease the carriers' pain by lowering expenses.

The strategy can also increase sales, which lowers expenses as a percent of sales and improves productivity.

"If you want to lower taxes, you have to lower expenses."

By broadening its array of offerings, a fund company can lower expenses by spreading the cost.

Its revenue stream improved 2.4% from 2010 to 2011 by bettering net income and lowering overall expenses.