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Fake accounting, imaginary financial transactions.

Inspired by the huge Enron financial scandal, in which six former Enron
executives were charged with conspiracy for alleged involvement in a
December 1999 deal in which a loan from Merrill Lynch was disguised as
a sale of Nigerian barges so Enron could appear to have met earnings
Why do I get the feeling our accountant is playing with Nigerian barges here?
by JerrySmile January 22, 2004