[angelbob]

If they've prepared a counter at $140, there's a decent chance they're (quietly) allowed to haggle up to some larger number, say between $145 and $160 depending on how much they want you and how much they expect you to negotiate.

They won't tell you what this higher number is under any normal circumstances, and may lie about it, but it probably exists.

[softawre]

Depends on the company of course. Big company, the exact number was probably pre-approved (that's how it happens here).

[charlesdm]

In a big company, the amount matters even less. 140k? 150k? 180k? Nobody cares, it's a number on a spreadsheet.