51.   For years, Enron had been using a collection of partnerships to move debt off its books and improve earnings.

52.   He said the lower-than-expected cash proceeds indicate that Flowers had more debt than expected on its books.

53.   He said the lower-than-expected cash proceeds indicates that Flowers had more debt than expected on its books.

54.   He said that although the decline has slowed, the insurer is likely getting lower rates, undercutting other insurers to get business back on its books.

55.   Her concerns pertained to a series of deals between Enron and a group of partnerships originally formed to allow Enron to shift assets and liabilities off its books.

56.   Her doctor thought he was seeing something on which medicine had closed its books.

57.   How did auditors finally figure out that Mercury Finance was cooking its books?

58.   If they are large, that signals that the city may be having trouble keeping its books balanced.

59.   In November, after some of the deals went sour and word started to leak out, Enron put some partnerships back on its books.

60.   In time, he was able to wield the court judgment to force the Swiss bank to open its books.