Enron Ascending

Business Index

This index focuses principally on commercial, financial, and technological elements in Enron Ascending, along with relevant name entries. A more analytical, three-level Business Index can be found online at www.politicalcapitalism.org/Book3/Businessindex.html.

Note: A page number followed by “n” and a number refers to a footnote on that page. A page number followed by “fig.” and a number refers to the contents of a figure on that page.

A

• Accounting, financial conflicts of interest, 8, 27, 135, 383, 414, 483–84, 613n28
  • earnings manipulation, xii, 1, 6, 18, 25, 27, 49, 51, 62, 187, 191, 246, 252, 299, 350, 372, 380, 383, 387, 413–14, 577
  • gaming of (“engineering”), iii, ix, xii, xiv, 4, 28, 49–50, 60, 49–63, 65, 286n44, 381, 413, 485, 578, 600n14, 632, 644, 672, 675
  • generally accepted accounting principles (GAAP), 246, 413
  • mark-to-market, xii, 8, 49–19, 24–25, 49–28, 49–51, 62, 246, 252, 264, 288, 294, 299, 305, 350, 364, 368, 372, 377–85, 387, 391–92, 404, 413–14, 421, 462–63, 465, 477, 479, 481, 483, 488, 490, 492, 513, 520, 569, 591, 638, 658, 663, 670
  • “mark-to-model,” xii, 49–24, 27, 62, 382, 638, 670
  • tax strategies, xii, xiv, 7, 14, 26, 38, 44, 47, 64, 170, 172n25, 222, 240, 252, 262, 285–88, 290–94, 310, 313–17, 369, 402, 429, 439, 446–48, 451, 454, 525, 529, 540, 543–46, 560n37, 574, 578, 643–44
  • write-offs, xiii, 6, 11, 49–22, 25, 27, 86, 92, 105, 125, 128n22, 143, 253, 257, 264n14, 350, 458, 462, 484, 498, 502–3, 520, 526n7, 624, 647, 658–59, 664, 669 ...