This NY Times article does a good job of expalining exactly what Enron/Anderson did that caused the whole mess in the first place.
“The evidence regarding this arcane accounting decision is more than just a history lesson into one of this country’s biggest financial scandals in decades. Rather, it provides a road map to the ultimate direction of the government’s continuing criminal investigation into the collapse of Enron, laying out the path that investigators will be revisiting repeatedly in the months to come as they try to determine whether the company was the victim of folly or crime.”
