"c           VAR 0174      09070 IT FAIL 3R 934-939               MD= 1E-37   "
"c           REF 0174         LOC 1527 WIDTH  9             DK  25 COL 17-25  "
"c                                                 EXP DEC=  2                "
"c                                                                            "
"c              LIABILITIES OF BUSINESS FAILURES, MANUFACTURING COMPANIES     "
"c              WITH LIABILITIES UNDER ONE HUNDRED THOUSAND DOLLARS           "
"c              ---------------------------------------------------------     "
"c                                                                            "
"c              NBER SERIES:  09070                                           "
"c              AREA COVERED:  U.S.                                           "
"c              UNITS:  MILLIONS OF DOLLARS                                   "
"c              ANNUAL COVERAGE:  THREE                                       "
"c              QUARTERLY COVERAGE:  NONE                                     "
"c              MONTHLY COVERAGE:  06/1934-12/1939                            "
"c              SEASONAL ADJUSTMENT:  NONE                                    "
"c              SOURCE:  DUN AND BRADSTREET, INC., DATA FOR 1934-AUGUST,      "
"c              1937: UNPUBLISHED DATA OBTAINED DIRECTLY FROM DUN AND         "
"c              BRADSTREET; DATA FOR SEPTEMBER, 1937-1939:  DUN'S             "
"c              STATISTICAL REVIEW.                                           "
"c                                                                            "
"c              NOTES:  SERIES 09070 IS PRESENTED HERE AS THREE               "
"c              VARIABLES--(1)--ORIGINAL DATA, 1894-1938  (2)--ORIGINAL DATA, "
"c              1934-1939  (3)--ORIGINAL DATA, 1939-1961.                     "
"c                   IN SEPTEMBER, 1938, THE SEPARATE CLASSIFICATIONS OF      "
"c              REORGANIZATION CASES WAS DISCONTINUED SUBSEQUENT TO           "
"c              ELIMINATION OF PARAGRAPH 77-B FROM THE NATIONAL BANKRUPTCY    "
"c              ACT.  THESE DATA WERE REVISED ACCORDINGLY, BEGINNING IN       "
"c              JUNE, 1934. THE COVERAGE ENDS IN 1939 DUE TO A REVISION       "
"c              WHICH OCCURRED IN MARCH, 1940.                                "
"c                                                                            "
"c              CHECKED MANUALLY; NO CORRECTIONS NECESSARY.                   "
"c                                                                            "
"c           ...............................................................  "