11.   DuDoward believes the Haida should create a partnership to manage the forest with Weyerhaeuser employees -- not with the company.

12.   Energy companies are increasingly creating limited partnerships to own and operate such assets as pipelines and gas processing plants.

13.   Enron later began supporting the energy producers by creating partnerships that allowed the company to keep the debt off the balance sheet.

14.   He also wants to create regional partnerships involving businesses, universities and local governments to assist economic development.

15.   In creating partnerships known as the Raptor entities, Enron was doing business with related groups whose only assets were shares of Enron, Tauzin said.

16.   In some cases, bigger cable companies are creating partnerships overseeing smaller systems in transactions that allow them to shift debt off their books.

17.   In some cases, the companies had created special partnerships that enabled them to reduce the debt they had to disclose to investors.

18.   It accused executives, auditors, lawyers and other board members of improperly creating partnerships to inflate earnings, hide debt and enrich a handful of insiders.

19.   It helped create multiracial partnerships among local community groups to foster unity and understanding.

20.   It started after America West announced that it had been approached by a number of airlines interested in buying the company or creating a partnership.