The longer planning time means there is a greater chance the environment will change, which subsequently forces companies to revise the plan.

Even before the attacks, he added, the company had revised its growth rate for this year to 2 percent from 6 percent.

The company revised its earnings guidance for the fiscal year 2007.

The company has been revising its strategies for who will get electricity and when.

The company later revised its position, saying that the staff member had misinterpreted the policy.

The company also revised its sales forecast down for the fiscal year.

But in February 2006, the company revised the plan, saying that the test would begin in fall 2007.

The company revised those results to a loss of $4.7 million, or 5 cents a share.

And the company revised its first quarter earnings estimate down for the second time.

The company also revised several provisions in the code, effective Jan. 1.