"That means that if your building is close to violating the 80-20 rule, you have to develop mechanisms to increase good income from tenant stockholders and/or decrease bad income from outside sources," he said.

The effect is to decrease income per share and common equivalent shares applicable to continuing operations and net income by 10 cents a share in 1989 and 1988.

If this option is not available through the employer, contributions may be made on a post-tax basis and then used to decrease gross taxable income on the following year's Form 1040.

Studies that compared household income (includes welfare benefits) before and after leaving welfare find that between one-third and one-half of welfare leavers had decreased income after leaving welfare.

The result decreased net income by about $200,000.

Any manipulation of the purchase price of goods bought from a foreign parent would increase cost of sales and decrease gross income.

AT&T said the expenses would have decreased income from operations for 2001 and 2002 by $32 million, or 4 cents a share, and $45 million, or 6 cents a share, respectively.

A study by Laband and John Sophocleus in 1988 estimated that rent-seeking had decreased total income in the USA by 45 percent.

Child poverty decreased, income of women who left the rolls increased, and even after the economy soured in 2000 the rolls continued to shrink.

The second quarter results were also affected by a loss relating to the disposition of certain foreign operations, which decreased after-tax net income by $25 million.