1.   Andersen saw the case as limited to the Enron document destruction, with its past conduct not at issue.

2.   Andersen will not say whether, as Berardino was telling Congress that story, he knew about the document destruction.

3.   Based on the transcript obtained by The Times, Meade apparently was not present during the meeting where document destruction was discussed.

4.   A lot of people at the firm could have known about the document destruction, or should have known, had they been exercising appropriate oversight.

5.   A spokesman for Philip Morris declined to comment on the accusation of document destruction.

6.   According to Prudential, the document destruction began in February and continued until November.

7.   But by January, when Andersen learned of document destruction that occurred in the fall, Duncan was dismissed and publicly criticized.

8.   But by dismissing him and turning over the evidence of the document destruction, Andersen had been hoping to sidestep any criminal charges.

9.   But by dismissing him and turning over the evidence of the document destruction, Andersen had been hoping to sidestep any possible criminal charges.

10.   But here again, legal experts said, the document destruction will probably prove to be critical in giving investigators a means of combating that challenge.