81.  Arthur Andersen would not discuss the investigation, and Penguin officials declined to comment on whether they were considering legal action against the auditors.

82.  Depending on who's counting, 300 to 1,300 people quit.

83.  Depending on who's counting, Clinton has proposed between $124 billion and $180 billion in reductions over seven years.

84.  Depending on who's doing the counting, computer penetration in the home is as high as 60 percent.

85.  Depending on who's doing the voting, it's more who "isn't" No. 1.

86.  Depending on who's responding, the excuses range from a rash of injury problems to lack of experience to an inability to focus.

87.  Depending on who's talking, the Tennessee law is either one of the most progressive or one of the most restrictive in the nation.

88.  Depending upon which automaker you talk to, it can be from the end of World War II on.

89.  Derivatives are contracts based on or derived from other assets such as bonds, stocks, oil or foreign currencies.

90.  Derivatives are newly-created securities whose value is based on, or "derived" from, an underlying asset, such as a bond or a currency.