你没有理解这个句子,这个句子说的是many smaller regional and community banks are finding that ,那发现了什么呢,从后面的and可以看出,是发现 costs associated (with) blah blah and (with) the development and maintenance blah blah, 这个maintenance是和development并列的,因为发现了这两样cost,所以cost应用复数,因此后面也应该用复数are
-- by 会员 camelo777 (2011/6/18 2:07:20)
就算是cost与maintenance并列还应该是复数,costs associated (with」 upgrading data-processing equipment and with the development)
-- by 会员 camelo777 (2011/6/20 11:29:29)