Employers also can get a one-time $400 credit for each employee trained.

The F.T.C. also ordered the companies to give parents a one-time credit for calls the parents say they did not authorize.

Customers will also get a one-time credit of $5.60 on their August cable bills and a permanent reduction of 20 cents a month in basic rates.

The latest quarter results include a one-time $25 million credit for foreign taxes related to Colombian oil operations.

The sharp rise was partly the result of a one-time credit from a change in a cellular telephone contract.

No federal gift taxes are owed when the trust is set up with assets valued at the amount protected by the one-time "federal unified credit," now $675,000 a person.

Affected customers could choose to receive either a complimentary voice mail add-on at no charge for three consecutive months, or a one-time prepaid credit.

The estimate excludes a gain from a change in accounting for income taxes put into effect in January that resulted in a one-time credit of $48.1 million, or 39 cents a share.

In addition, guests receive a one-time credit of $100 a room good for meals, golf, spa treatments and other resort services.

The incentive: a one-time $5,000 credit against her Federal income tax.