In the memos that have poured out of federal in-vestigations, the tug-of-war between Arthur An-dersen LLP and Enron Corp. is clear. Time after time, Enron would seek creative accounting for the new some joint venture or special-purpose entity. Some Andersen accountants would resist, arguing in many cases that the deal didn't serve any legitimate business purpose: "In effect, nothing was accomplished in this transaction but a sale of future revenues," Andersen partner Carl E. Bass wrote in a Mar. 4, 2001, e-mail. But the bottom line was always clear: If Andersen couldn't show Enron a specific rule prohibiting what it wanted to do, Enron would do it.
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