1.   Andersen claims employees adhered to a policy that stressed retention of final papers supporting audit conclusions while discarding unneeded material.

2.   Andersen claims its employees adhered to policy that required retention of final papers supporting audit conclusions while discarding unneeded material.

3.   Andersen says it was cleaning its files under firm policy, which calls for retention of documents that support final audit conclusions and destruction of extraneous papers and e-mails.

4.   The policy calls for the destruction of extraneous papers and e-mail unneeded to support audit conclusions.

5.   The policy calls for the destruction of extraneous papers and e-mail not needed to support audit conclusions.