The company, which sells surgical devices for muscle and skeleton disorders, said expanded promotion and higher salaries accounted for a rise in expenses.

Also of great interest are the ledgers and account books which give details of production costs, actors' and technicians' salaries, box-office takings and general running costs.

By 1998, wages and salaries accounted for 45 percent of the very top group's income; business activities, 33 percent; and return on capital, 22 percent.

At the average big-city station, Mr. Karmazin estimated, salaries account for about 65 percent of its budget.

At the nation's largest 200 companies, she said, salary accounted for just 19 percent of the chief executive's total pay in 1994, down from 24 percent in 1992.

Washington's salary will account for $1.6 million against the salary cap next season.

In 2009, salaries and related benefits accounted for almost 23 percent of the total expenses of the parties that elected MPs.

O'Donnell's salary and pro-rated bonus this year would have accounted for $4.6 million - about 11 percent of the Jets' total salary cap.

Reportedly, salaries and benefits for public safety workers account for at least 80 percent of Vallejo's general fund budget.

Levitt said salaries of players account for 75 percent of revenues and that is too much.