July/August 2004.

• Author: Mellor, Myles
• Position: Cross Word

Across

[ILLUSTRATION OMITTED]

1. Public company accountancy watchdog (abbr)

5. Item cost

10. Opposite of black when it comes to finances?

11. Available

13. Credit card company, familiarly

15. Better than evens, relating to a bet

17. Operational test and evaluation (abbr)

18. Company exec

19. Expansion

21. Profit

23. Tax number (abbr)

24. E-mail subject line intro

25. ____ Elliott

26. Not rich

29. Zeros

30. International accounting body (abbr)

33. Conclude, in a speech

36. Auction amounts

38. Apprentice selector

39. Copies

40. ____ dollars: are they on the way out?

41. Retail outlet

42. Kansas City

43. Single item

44. Trademarks, for short

46. Furniture company

48. Evaluate

51. Part of a compensation package

52. Chargers' location

53. Wall ____

    Down

1. Obtain

2. Give way to

3. Extra item given in a sale

4. Increases

5. Important stock ratio

6. Nurse (abbr)

7. Golden state

8. Express feelings about

9. Cut, a job for example

12. Promissory note (abbr)

14. Moral standards

16. Pro ____: free

19. Missing elements in a proposal, e.g.

20. Brazilian city

22. Alien who made millions

27. Clause or addition

28. Browse the Internet

29. Opposite, briefly

31. Opposite of liabilities

32. Government issues

33. Google is now making these available!

34. Fund type

35. Stumbling expression

36. Winged creature that uses radar

37. Initial public offering

40. Winter sport item

41. Remain

45. Manuscripts, for short

47. Economic Analysis (abbr)

49. Former Nazi group (abbr)

50. Magazine executive (abbr)

    See www.fei.org/mag/articles/7-2004_crossword.cfm for the solution to this month's puzzle.