41.   Critics have called for the IOC to open its books and allow outsiders to choose many of its members.

42.   Create partnerships, funded mostly by outside investors, to buy Enron assets at prices higher than Enron carried them on its books.

43.   Danyard also has two rapid travelling ferries on its books.

44.   Earlier this year, federal regulators closed Net First National Bank of Boca, saying the institution had cooked its books.

45.   Enron made frequent use of similar financings, she said, to raise cash without the loans appearing on its books.

46.   Even the financial advisers who helped Enron set up the partnerships that kept debt off its books could be liable, he said.

47.   Enron made use of off-balance-sheet financings to raise cash without the loans appearing on its books.

48.   Eurotunnel, the Anglo-French operator of the Channel Tunnel, said its losses more than doubled last year as debts continued to weigh on its books.

49.   For example, he said, the company has hired the US accounting firm PricewaterhouseCoopers to audit its books.

50.   For them, the IRS leaves its books open for six years.