Though perfectly legal, Stanley's move would be an accounting gimmick, aimed solely at cutting its tax bill.

But during another meeting, he said, John Rigas told him that he wanted the company to move away from using accounting gimmicks.

Too many corporations avoid paying any taxes by using accounting gimmicks, loopholes and overseas operations.

Only $72 billion of the cuts are in the budget for the next fiscal year, of which $38 billion results from an accounting gimmick.

This is an accounting gimmick, which would keep the trust fund technically solvent for a time without reducing costs overall.

Look for an accounting gimmick to obscure the reality.

The accounting gimmicks are less important than the unresolved revenue issues.

Mr. Turner is a vocal critic of the accounting gimmicks used by companies to dress up their financial statements.

The administration claims to have provided the entire $900 million authorized by Congress; strip away the accounting gimmicks, and the figure is $314 million.

To some degree, the approach is an accounting gimmick.