31.   Banks have tended to write off their bad loans by gathering reserves against them, which leaves the assets on their books.

32.   Banks, they say, are unwilling to revalue the bad debt on their books.

33.   Baseball owners reiterated their refusal to open their books but have agreed to measure their noses since the last time they claimed that they are losing money.

34.   Behind him, people waited in line to have their books signed.

35.   Before this year, the banks could ignore the stock market because they were never obliged to value their portfolios at market prices on their books.

36.   Bill Clinton is a master of buttering up journalists by quoting their books and articles back to them.

37.   Big corporations used its software to keep their books and pay their bills.

38.   Investors also worry that the government will issue new bonds to help banks wipe the bad loans off their books.

39.   A few more companies, including American Re, are preparing to borrow soon before investors close their books before year-end.

40.   A group of students shrugged their shoulders, picked up their books and left the hall.