id	sid	tid	token	lemma	pos
cblr-11897	1	1	corporate	corporate	ADJ
cblr-11897	1	2	liability	liability	NOUN
cblr-11897	1	3	,	,	PUNCT
cblr-11897	1	4	collateral	collateral	ADJ
cblr-11897	1	5	consequences	consequence	NOUN
cblr-11897	1	6	,	,	PUNCT
cblr-11897	1	7	and	and	CCONJ
cblr-11897	1	8	capital	capital	NOUN
cblr-11897	1	9	structure	structure	NOUN
cblr-11897	1	10	nathan	nathan	PROPN
cblr-11897	1	11	atkinson	atkinson	PROPN
cblr-11897	1	12	*	*	PROPN
cblr-11897	1	13	financial	financial	ADJ
cblr-11897	1	14	penalties	penalty	NOUN
cblr-11897	1	15	imposed	impose	VERB
cblr-11897	1	16	on	on	ADP
cblr-11897	1	17	malfeasant	malfeasant	ADJ
cblr-11897	1	18	corporations	corporation	NOUN
cblr-11897	1	19	can	can	AUX
cblr-11897	1	20	produce	produce	VERB
cblr-11897	1	21	“	"	PUNCT
cblr-11897	1	22	collateral	collateral	ADJ
cblr-11897	1	23	consequences	consequence	NOUN
cblr-11897	1	24	,	,	PUNCT
cblr-11897	1	25	”	"	PUNCT
cblr-11897	1	26	or	or	CCONJ
cblr-11897	1	27	unintended	unintended	ADJ
cblr-11897	1	28	negative	negative	ADJ
cblr-11897	1	29	impacts	impact	NOUN
cblr-11897	1	30	on	on	ADP
cblr-11897	1	31	employees	employee	NOUN
cblr-11897	1	32	,	,	PUNCT
cblr-11897	1	33	customers	customer	NOUN
cblr-11897	1	34	,	,	PUNCT
cblr-11897	1	35	and	and	CCONJ
cblr-11897	1	36	society	society	NOUN
cblr-11897	1	37	more	more	ADV
cblr-11897	1	38	broadly	broadly	ADV
cblr-11897	1	39	.	.	PUNCT
cblr-11897	2	1	i	i	PRON
cblr-11897	2	2	show	show	VERB
cblr-11897	2	3	that	that	SCONJ
cblr-11897	2	4	the	the	DET
cblr-11897	2	5	vast	vast	ADJ
cblr-11897	2	6	majority	majority	NOUN
cblr-11897	2	7	of	of	ADP
cblr-11897	2	8	government	government	NOUN
cblr-11897	2	9	bodies	body	NOUN
cblr-11897	2	10	that	that	PRON
cblr-11897	2	11	assess	assess	VERB
cblr-11897	2	12	organizational	organizational	ADJ
cblr-11897	2	13	penalties	penalty	NOUN
cblr-11897	2	14	have	have	AUX
cblr-11897	2	15	adopted	adopt	VERB
cblr-11897	2	16	policies	policy	NOUN
cblr-11897	2	17	to	to	PART
cblr-11897	2	18	reduce	reduce	VERB
cblr-11897	2	19	corporate	corporate	ADJ
cblr-11897	2	20	liability	liability	NOUN
cblr-11897	2	21	where	where	SCONJ
cblr-11897	2	22	collateral	collateral	ADJ
cblr-11897	2	23	consequences	consequence	NOUN
cblr-11897	2	24	might	might	AUX
cblr-11897	2	25	otherwise	otherwise	ADV
cblr-11897	2	26	result	result	VERB
cblr-11897	2	27	.	.	PUNCT
cblr-11897	3	1	moreover	moreover	ADV
cblr-11897	3	2	,	,	PUNCT
cblr-11897	3	3	i	i	PRON
cblr-11897	3	4	demonstrate	demonstrate	VERB
cblr-11897	3	5	that	that	SCONJ
cblr-11897	3	6	officials	official	NOUN
cblr-11897	3	7	do	do	AUX
cblr-11897	3	8	reduce	reduce	VERB
cblr-11897	3	9	penalties	penalty	NOUN
cblr-11897	3	10	in	in	ADP
cblr-11897	3	11	line	line	NOUN
cblr-11897	3	12	with	with	ADP
cblr-11897	3	13	these	these	DET
cblr-11897	3	14	policies	policy	NOUN
cblr-11897	3	15	,	,	PUNCT
cblr-11897	3	16	undermining	undermine	VERB
cblr-11897	3	17	deterrence	deterrence	NOUN
cblr-11897	3	18	and	and	CCONJ
cblr-11897	3	19	compensation	compensation	NOUN
cblr-11897	3	20	of	of	ADP
cblr-11897	3	21	harmed	harm	VERB
cblr-11897	3	22	parties	party	NOUN
cblr-11897	3	23	.	.	PUNCT
cblr-11897	4	1	however	however	ADV
cblr-11897	4	2	,	,	PUNCT
cblr-11897	4	3	evidence	evidence	NOUN
cblr-11897	4	4	from	from	ADP
cblr-11897	4	5	reductions	reduction	NOUN
cblr-11897	4	6	given	give	VERB
cblr-11897	4	7	to	to	ADP
cblr-11897	4	8	publicly	publicly	ADV
cblr-11897	4	9	-	-	PUNCT
cblr-11897	4	10	traded	trade	VERB
cblr-11897	4	11	firms	firm	NOUN
cblr-11897	4	12	suggests	suggest	VERB
cblr-11897	4	13	that	that	SCONJ
cblr-11897	4	14	officials	official	NOUN
cblr-11897	4	15	are	be	AUX
cblr-11897	4	16	often	often	ADV
cblr-11897	4	17	wrong	wrong	ADJ
cblr-11897	4	18	in	in	ADP
cblr-11897	4	19	their	their	PRON
cblr-11897	4	20	assessment	assessment	NOUN
cblr-11897	4	21	of	of	ADP
cblr-11897	4	22	firms	firm	NOUN
cblr-11897	4	23	’	'	PUNCT
cblr-11897	4	24	financial	financial	ADJ
cblr-11897	4	25	health	health	NOUN
cblr-11897	4	26	,	,	PUNCT
cblr-11897	4	27	thereby	thereby	ADV
cblr-11897	4	28	awarding	award	VERB
cblr-11897	4	29	reductions	reduction	NOUN
cblr-11897	4	30	to	to	ADP
cblr-11897	4	31	healthy	healthy	ADJ
cblr-11897	4	32	firms	firm	NOUN
cblr-11897	4	33	where	where	SCONJ
cblr-11897	4	34	collateral	collateral	ADJ
cblr-11897	4	35	consequences	consequence	NOUN
cblr-11897	4	36	are	be	AUX
cblr-11897	4	37	unlikely	unlikely	ADJ
cblr-11897	4	38	to	to	PART
cblr-11897	4	39	occur	occur	VERB
cblr-11897	4	40	.	.	PUNCT
cblr-11897	5	1	i	i	PRON
cblr-11897	5	2	discuss	discuss	VERB
cblr-11897	5	3	how	how	SCONJ
cblr-11897	5	4	officials	official	NOUN
cblr-11897	5	5	should	should	AUX
cblr-11897	5	6	approach	approach	VERB
cblr-11897	5	7	imposing	impose	VERB
cblr-11897	5	8	penalties	penalty	NOUN
cblr-11897	5	9	when	when	SCONJ
cblr-11897	5	10	they	they	PRON
cblr-11897	5	11	are	be	AUX
cblr-11897	5	12	concerned	concerned	ADJ
cblr-11897	5	13	about	about	ADP
cblr-11897	5	14	prospective	prospective	ADJ
cblr-11897	5	15	collateral	collateral	ADJ
cblr-11897	5	16	consequences	consequence	NOUN
cblr-11897	5	17	.	.	PUNCT
cblr-11897	6	1	i.	i.	NOUN
cblr-11897	6	2	introduction	introduction	NOUN
cblr-11897	6	3	...........................................................................	...........................................................................	PUNCT
cblr-11897	7	1	2	2	NUM
cblr-11897	7	2	*	*	PUNCT
cblr-11897	7	3	university	university	PROPN
cblr-11897	7	4	of	of	ADP
cblr-11897	7	5	wisconsin	wisconsin	PROPN
cblr-11897	7	6	.	.	PUNCT
cblr-11897	8	1	thank	thank	VERB
cblr-11897	8	2	you	you	PRON
cblr-11897	8	3	to	to	ADP
cblr-11897	8	4	anat	anat	PROPN
cblr-11897	8	5	admati	admati	PROPN
cblr-11897	8	6	,	,	PUNCT
cblr-11897	8	7	abhay	abhay	PROPN
cblr-11897	8	8	aneja	aneja	PROPN
cblr-11897	8	9	,	,	PUNCT
cblr-11897	8	10	jennifer	jennifer	PROPN
cblr-11897	8	11	arlen	arlen	PROPN
cblr-11897	8	12	,	,	PUNCT
cblr-11897	8	13	ronen	ronen	PROPN
cblr-11897	8	14	avraham	avraham	PROPN
cblr-11897	8	15	,	,	PUNCT
cblr-11897	8	16	steve	steve	PROPN
cblr-11897	8	17	callander	callander	PROPN
cblr-11897	8	18	,	,	PUNCT
cblr-11897	8	19	scott	scott	PROPN
cblr-11897	8	20	ganz	ganz	PROPN
cblr-11897	8	21	,	,	PUNCT
cblr-11897	8	22	jacob	jacob	PROPN
cblr-11897	8	23	goldin	goldin	PROPN
cblr-11897	8	24	,	,	PUNCT
cblr-11897	8	25	colleen	colleen	PROPN
cblr-11897	8	26	honigsberg	honigsberg	PROPN
cblr-11897	8	27	,	,	PUNCT
cblr-11897	8	28	curtis	curtis	PROPN
cblr-11897	8	29	milhaupt	milhaupt	PROPN
cblr-11897	8	30	,	,	PUNCT
cblr-11897	8	31	michael	michael	PROPN
cblr-11897	8	32	ohlrogge	ohlrogge	PROPN
cblr-11897	8	33	,	,	PUNCT
cblr-11897	8	34	paul	paul	PROPN
cblr-11897	8	35	pfleiderer	pfleiderer	PROPN
cblr-11897	8	36	,	,	PUNCT
cblr-11897	8	37	mitch	mitch	PROPN
cblr-11897	8	38	polinsky	polinsky	PROPN
cblr-11897	8	39	,	,	PUNCT
cblr-11897	8	40	george	george	PROPN
cblr-11897	8	41	triantis	triantis	PROPN
cblr-11897	8	42	,	,	PUNCT
cblr-11897	8	43	aneesh	aneesh	PROPN
cblr-11897	8	44	raghunandan	raghunandan	PROPN
cblr-11897	8	45	,	,	PUNCT
cblr-11897	8	46	michael	michael	PROPN
cblr-11897	8	47	sarinsky	sarinsky	PROPN
cblr-11897	8	48	,	,	PUNCT
cblr-11897	8	49	alan	alan	PROPN
cblr-11897	8	50	schwartz	schwartz	PROPN
cblr-11897	8	51	,	,	PUNCT
cblr-11897	8	52	kathy	kathy	PROPN
cblr-11897	8	53	spier	spier	PROPN
cblr-11897	8	54	,	,	PUNCT
cblr-11897	8	55	alex	alex	PROPN
cblr-11897	8	56	stremitzer	stremitzer	PROPN
cblr-11897	8	57	,	,	PUNCT
cblr-11897	8	58	and	and	CCONJ
cblr-11897	8	59	seminar	seminar	NOUN
cblr-11897	8	60	participants	participant	NOUN
cblr-11897	8	61	at	at	ADP
cblr-11897	8	62	george	george	PROPN
cblr-11897	8	63	mason	mason	PROPN
cblr-11897	8	64	law	law	PROPN
cblr-11897	8	65	school	school	PROPN
cblr-11897	8	66	,	,	PUNCT
cblr-11897	8	67	stanford	stanford	PROPN
cblr-11897	8	68	law	law	PROPN
cblr-11897	8	69	and	and	CCONJ
cblr-11897	8	70	economics	economic	NOUN
cblr-11897	8	71	free	free	ADJ
cblr-11897	8	72	lunch	lunch	NOUN
cblr-11897	8	73	,	,	PUNCT
cblr-11897	8	74	oxford	oxford	PROPN
cblr-11897	8	75	faculty	faculty	NOUN
cblr-11897	8	76	of	of	ADP
cblr-11897	8	77	law	law	NOUN
cblr-11897	8	78	,	,	PUNCT
cblr-11897	8	79	university	university	PROPN
cblr-11897	8	80	of	of	ADP
cblr-11897	8	81	texas	texas	PROPN
cblr-11897	8	82	law	law	PROPN
cblr-11897	8	83	school	school	NOUN
cblr-11897	8	84	,	,	PUNCT
cblr-11897	8	85	eth	eth	PROPN
cblr-11897	8	86	zurich	zurich	PROPN
cblr-11897	8	87	center	center	PROPN
cblr-11897	8	88	for	for	ADP
cblr-11897	8	89	law	law	NOUN
cblr-11897	8	90	and	and	CCONJ
cblr-11897	8	91	economics	economic	NOUN
cblr-11897	8	92	,	,	PUNCT
cblr-11897	8	93	university	university	PROPN
cblr-11897	8	94	of	of	ADP
cblr-11897	8	95	wisconsin	wisconsin	PROPN
cblr-11897	8	96	law	law	PROPN
cblr-11897	8	97	school	school	PROPN
cblr-11897	8	98	,	,	PUNCT
cblr-11897	8	99	northwestern	northwestern	PROPN
cblr-11897	8	100	pritzker	pritzker	PROPN
cblr-11897	8	101	school	school	PROPN
cblr-11897	8	102	of	of	ADP
cblr-11897	8	103	law	law	NOUN
cblr-11897	8	104	,	,	PUNCT
cblr-11897	8	105	the	the	DET
cblr-11897	8	106	jlfa	jlfa	NOUN
cblr-11897	8	107	conference	conference	NOUN
cblr-11897	8	108	(	(	PUNCT
cblr-11897	8	109	nyu	nyu	PROPN
cblr-11897	8	110	,	,	PUNCT
cblr-11897	8	111	2019	2019	NUM
cblr-11897	8	112	)	)	PUNCT
cblr-11897	8	113	,	,	PUNCT
cblr-11897	8	114	the	the	DET
cblr-11897	8	115	law	law	NOUN
cblr-11897	8	116	and	and	CCONJ
cblr-11897	8	117	economic	economic	ADJ
cblr-11897	8	118	theory	theory	NOUN
cblr-11897	8	119	conference	conference	NOUN
cblr-11897	8	120	(	(	PUNCT
cblr-11897	8	121	texas	texas	PROPN
cblr-11897	8	122	,	,	PUNCT
cblr-11897	8	123	2019	2019	NUM
cblr-11897	8	124	)	)	PUNCT
cblr-11897	8	125	,	,	PUNCT
cblr-11897	8	126	and	and	CCONJ
cblr-11897	8	127	the	the	DET
cblr-11897	8	128	european	european	PROPN
cblr-11897	8	129	association	association	PROPN
cblr-11897	8	130	of	of	ADP
cblr-11897	8	131	law	law	PROPN
cblr-11897	8	132	and	and	CCONJ
cblr-11897	8	133	economics	economic	NOUN
cblr-11897	8	134	conference	conference	NOUN
cblr-11897	8	135	(	(	PUNCT
cblr-11897	8	136	2020	2020	NUM
cblr-11897	8	137	)	)	PUNCT
cblr-11897	8	138	for	for	ADP
cblr-11897	8	139	helpful	helpful	ADJ
cblr-11897	8	140	comments	comment	NOUN
cblr-11897	8	141	and	and	CCONJ
cblr-11897	8	142	discussions	discussion	NOUN
cblr-11897	8	143	.	.	PUNCT
cblr-11897	9	1	thank	thank	VERB
cblr-11897	9	2	you	you	PRON
cblr-11897	9	3	to	to	ADP
cblr-11897	9	4	cindy	cindy	PROPN
cblr-11897	9	5	alexander	alexander	PROPN
cblr-11897	9	6	and	and	CCONJ
cblr-11897	9	7	mark	mark	PROPN
cblr-11897	9	8	cohen	cohen	PROPN
cblr-11897	9	9	for	for	ADP
cblr-11897	9	10	sharing	share	VERB
cblr-11897	9	11	data	datum	NOUN
cblr-11897	9	12	.	.	PUNCT
cblr-11897	10	1	this	this	DET
cblr-11897	10	2	project	project	NOUN
cblr-11897	10	3	uses	use	VERB
cblr-11897	10	4	data	datum	NOUN
cblr-11897	10	5	from	from	ADP
cblr-11897	10	6	the	the	DET
cblr-11897	10	7	corporate	corporate	ADJ
cblr-11897	10	8	research	research	NOUN
cblr-11897	10	9	project	project	NOUN
cblr-11897	10	10	of	of	ADP
cblr-11897	10	11	good	good	ADJ
cblr-11897	10	12	jobs	job	NOUN
cblr-11897	10	13	first	first	ADJ
cblr-11897	10	14	’s	’s	PART
cblr-11897	10	15	violation	violation	NOUN
cblr-11897	10	16	tracker	tracker	PROPN
cblr-11897	10	17	.	.	PUNCT
cblr-11897	11	1	contact	contact	NOUN
cblr-11897	11	2	:	:	PUNCT
cblr-11897	12	1	natkinson@wisc.edu	natkinson@wisc.edu	PROPN
cblr-11897	12	2	2	2	NUM
cblr-11897	12	3	columbia	columbia	PROPN
cblr-11897	12	4	business	business	NOUN
cblr-11897	12	5	law	law	PROPN
cblr-11897	12	6	review	review	NOUN
cblr-11897	12	7	[	[	X
cblr-11897	12	8	vol	vol	NOUN
cblr-11897	12	9	.	.	PUNCT
cblr-11897	12	10	2023	2023	NUM
cblr-11897	12	11	ii	ii	NOUN
cblr-11897	12	12	.	.	PUNCT
cblr-11897	13	1	the	the	DET
cblr-11897	13	2	expansive	expansive	ADJ
cblr-11897	13	3	legal	legal	ADJ
cblr-11897	13	4	basis	basis	NOUN
cblr-11897	13	5	for	for	ADP
cblr-11897	13	6	considering	consider	VERB
cblr-11897	13	7	collateral	collateral	ADJ
cblr-11897	13	8	consequences	consequence	NOUN
cblr-11897	13	9	in	in	ADP
cblr-11897	13	10	criminal	criminal	ADJ
cblr-11897	13	11	and	and	CCONJ
cblr-11897	13	12	civil	civil	ADJ
cblr-11897	13	13	cases	case	NOUN
cblr-11897	13	14	.................	.................	PUNCT
cblr-11897	13	15	11	11	NUM
cblr-11897	13	16	iii	iii	NOUN
cblr-11897	13	17	.	.	PUNCT
cblr-11897	14	1	reductions	reduction	NOUN
cblr-11897	14	2	in	in	ADP
cblr-11897	14	3	corporate	corporate	ADJ
cblr-11897	14	4	liability	liability	NOUN
cblr-11897	14	5	in	in	ADP
cblr-11897	14	6	practice	practice	NOUN
cblr-11897	14	7	................	................	PUNCT
cblr-11897	14	8	19	19	NUM
cblr-11897	14	9	a.	a.	NOUN
cblr-11897	14	10	empirical	empirical	ADJ
cblr-11897	14	11	evidence	evidence	NOUN
cblr-11897	14	12	on	on	ADP
cblr-11897	14	13	reductions	reduction	NOUN
cblr-11897	14	14	of	of	ADP
cblr-11897	14	15	corporate	corporate	ADJ
cblr-11897	14	16	criminal	criminal	ADJ
cblr-11897	14	17	penalties	penalty	NOUN
cblr-11897	14	18	..................................................	..................................................	PUNCT
cblr-11897	14	19	19	19	NUM
cblr-11897	14	20	b.	b.	NOUN
cblr-11897	14	21	what	what	PRON
cblr-11897	14	22	is	be	AUX
cblr-11897	14	23	driving	drive	VERB
cblr-11897	14	24	reductions	reduction	NOUN
cblr-11897	14	25	?	?	PUNCT
cblr-11897	15	1	...................................	...................................	PUNCT
cblr-11897	16	1	24	24	NUM
cblr-11897	16	2	iv	iv	NOUN
cblr-11897	16	3	.	.	PUNCT
cblr-11897	17	1	imposing	impose	VERB
cblr-11897	17	2	liability	liability	NOUN
cblr-11897	17	3	without	without	ADP
cblr-11897	17	4	collateral	collateral	ADJ
cblr-11897	17	5	consequences	consequence	NOUN
cblr-11897	17	6	....	....	PUNCT
cblr-11897	18	1	33	33	NUM
cblr-11897	18	2	a.	a.	NOUN
cblr-11897	18	3	determining	determine	VERB
cblr-11897	18	4	whether	whether	SCONJ
cblr-11897	18	5	collateral	collateral	ADJ
cblr-11897	18	6	consequences	consequence	NOUN
cblr-11897	18	7	will	will	AUX
cblr-11897	18	8	occur	occur	VERB
cblr-11897	18	9	.......................................................................	.......................................................................	PUNCT
cblr-11897	19	1	33	33	NUM
cblr-11897	19	2	b.	b.	NOUN
cblr-11897	19	3	the	the	DET
cblr-11897	19	4	government	government	NOUN
cblr-11897	19	5	’s	’s	PART
cblr-11897	19	6	options	option	NOUN
cblr-11897	19	7	to	to	PART
cblr-11897	19	8	impose	impose	VERB
cblr-11897	19	9	fines	fine	NOUN
cblr-11897	19	10	...........	...........	PUNCT
cblr-11897	19	11	38	38	NUM
cblr-11897	19	12	v.	v.	ADP
cblr-11897	19	13	conclusion	conclusion	NOUN
cblr-11897	19	14	..........................................................................	..........................................................................	PUNCT
cblr-11897	19	15	44	44	NUM
cblr-11897	19	16	appendix	appendix	PROPN
cblr-11897	19	17	i.	i.	NOUN
cblr-11897	19	18	case	case	NOUN
cblr-11897	19	19	studies	study	NOUN
cblr-11897	19	20	........................................................	........................................................	PUNCT
cblr-11897	19	21	45	45	NUM
cblr-11897	19	22	a.	a.	NOUN
cblr-11897	19	23	case	case	NOUN
cblr-11897	19	24	studies	study	NOUN
cblr-11897	19	25	.............................................................	.............................................................	PUNCT
cblr-11897	19	26	45	45	NUM
cblr-11897	19	27	1	1	NUM
cblr-11897	19	28	.	.	PUNCT
cblr-11897	20	1	hynix	hynix	NOUN
cblr-11897	20	2	semiconductor	semiconductor	NOUN
cblr-11897	20	3	.........................................	.........................................	PUNCT
cblr-11897	20	4	45	45	NUM
cblr-11897	20	5	2	2	NUM
cblr-11897	20	6	.	.	PUNCT
cblr-11897	21	1	beazer	beazer	PROPN
cblr-11897	21	2	homes	home	NOUN
cblr-11897	21	3	.....................................................	.....................................................	PUNCT
cblr-11897	22	1	48	48	NUM
cblr-11897	22	2	3	3	NUM
cblr-11897	22	3	.	.	PUNCT
cblr-11897	23	1	alcoa	alcoa	PROPN
cblr-11897	23	2	....................................................................	....................................................................	PUNCT
cblr-11897	24	1	50	50	NUM
cblr-11897	24	2	4	4	NUM
cblr-11897	24	3	.	.	X
cblr-11897	24	4	olympic	olympic	ADJ
cblr-11897	24	5	pipeline	pipeline	NOUN
cblr-11897	24	6	.................................................	.................................................	PUNCT
cblr-11897	25	1	55	55	NUM
cblr-11897	25	2	5	5	NUM
cblr-11897	25	3	.	.	PUNCT
cblr-11897	25	4	iav	iav	PROPN
cblr-11897	25	5	gmbh	gmbh	PROPN
cblr-11897	25	6	..........................................................	..........................................................	PUNCT
cblr-11897	25	7	57	57	NUM
cblr-11897	25	8	6	6	NUM
cblr-11897	25	9	.	.	PUNCT
cblr-11897	26	1	technicolor	technicolor	NOUN
cblr-11897	26	2	..........................................................	..........................................................	PUNCT
cblr-11897	26	3	59	59	NUM
cblr-11897	26	4	appendix	appendix	PROPN
cblr-11897	26	5	ii	ii	PROPN
cblr-11897	26	6	.	.	PUNCT
cblr-11897	27	1	federal	federal	ADJ
cblr-11897	27	2	policies	policy	NOUN
cblr-11897	27	3	on	on	ADP
cblr-11897	27	4	collateral	collateral	ADJ
cblr-11897	27	5	consequences	consequence	NOUN
cblr-11897	27	6	..	..	PUNCT
cblr-11897	27	7	62	62	NUM
cblr-11897	27	8	i.	i.	NOUN
cblr-11897	27	9	introduction	introduction	NOUN
cblr-11897	27	10	corporate	corporate	ADJ
cblr-11897	27	11	liability	liability	NOUN
cblr-11897	27	12	is	be	AUX
cblr-11897	27	13	meant	mean	VERB
cblr-11897	27	14	to	to	PART
cblr-11897	27	15	deter	deter	VERB
cblr-11897	27	16	illegal	illegal	ADJ
cblr-11897	27	17	behavior	behavior	NOUN
cblr-11897	27	18	and	and	CCONJ
cblr-11897	27	19	to	to	PART
cblr-11897	27	20	compensate	compensate	VERB
cblr-11897	27	21	victims	victim	NOUN
cblr-11897	27	22	of	of	ADP
cblr-11897	27	23	corporate	corporate	ADJ
cblr-11897	27	24	misconduct	misconduct	NOUN
cblr-11897	27	25	.	.	PUNCT
cblr-11897	28	1	but	but	CCONJ
cblr-11897	28	2	in	in	ADP
cblr-11897	28	3	the	the	DET
cblr-11897	28	4	pursuit	pursuit	NOUN
cblr-11897	28	5	of	of	ADP
cblr-11897	28	6	these	these	DET
cblr-11897	28	7	goals	goal	NOUN
cblr-11897	28	8	,	,	PUNCT
cblr-11897	28	9	the	the	DET
cblr-11897	28	10	imposition	imposition	NOUN
cblr-11897	28	11	of	of	ADP
cblr-11897	28	12	civil	civil	ADJ
cblr-11897	28	13	or	or	CCONJ
cblr-11897	28	14	criminal	criminal	ADJ
cblr-11897	28	15	liability	liability	NOUN
cblr-11897	28	16	can	can	AUX
cblr-11897	28	17	lead	lead	VERB
cblr-11897	28	18	to	to	ADP
cblr-11897	28	19	a	a	DET
cblr-11897	28	20	variety	variety	NOUN
cblr-11897	28	21	of	of	ADP
cblr-11897	28	22	collateral	collateral	ADJ
cblr-11897	28	23	consequences	consequence	NOUN
cblr-11897	28	24	,	,	PUNCT
cblr-11897	28	25	including	include	VERB
cblr-11897	28	26	financial	financial	ADJ
cblr-11897	28	27	distress	distress	NOUN
cblr-11897	28	28	,	,	PUNCT
cblr-11897	28	29	job	job	NOUN
cblr-11897	28	30	losses	loss	NOUN
cblr-11897	28	31	,	,	PUNCT
cblr-11897	28	32	decreased	decrease	VERB
cblr-11897	28	33	consumer	consumer	NOUN
cblr-11897	28	34	welfare	welfare	NOUN
cblr-11897	28	35	,	,	PUNCT
cblr-11897	28	36	and	and	CCONJ
cblr-11897	28	37	insolvency	insolvency	NOUN
cblr-11897	28	38	,	,	PUNCT
cblr-11897	28	39	thereby	thereby	ADV
cblr-11897	28	40	impacting	impact	VERB
cblr-11897	28	41	third	third	ADJ
cblr-11897	28	42	parties	party	NOUN
cblr-11897	28	43	such	such	ADJ
cblr-11897	28	44	as	as	ADP
cblr-11897	28	45	employees	employee	NOUN
cblr-11897	28	46	,	,	PUNCT
cblr-11897	28	47	consumers	consumer	NOUN
cblr-11897	28	48	,	,	PUNCT
cblr-11897	28	49	and	and	CCONJ
cblr-11897	28	50	society	society	NOUN
cblr-11897	28	51	at	at	ADP
cblr-11897	28	52	large.1	large.1	PUNCT
cblr-11897	28	53	when	when	SCONJ
cblr-11897	28	54	imposing	impose	VERB
cblr-11897	28	55	liability	liability	NOUN
cblr-11897	28	56	on	on	ADP
cblr-11897	28	57	corporations	corporation	NOUN
cblr-11897	28	58	,	,	PUNCT
cblr-11897	28	59	officials	official	NOUN
cblr-11897	28	60	may	may	AUX
cblr-11897	28	61	face	face	VERB
cblr-11897	28	62	an	an	DET
cblr-11897	28	63	1	1	NUM
cblr-11897	28	64	the	the	DET
cblr-11897	28	65	primary	primary	ADJ
cblr-11897	28	66	cause	cause	NOUN
cblr-11897	28	67	of	of	ADP
cblr-11897	28	68	financial	financial	ADJ
cblr-11897	28	69	distress	distress	NOUN
cblr-11897	28	70	is	be	AUX
cblr-11897	28	71	high	high	ADJ
cblr-11897	28	72	levels	level	NOUN
cblr-11897	28	73	of	of	ADP
cblr-11897	28	74	debt	debt	NOUN
cblr-11897	28	75	.	.	PUNCT
cblr-11897	29	1	gregor	gregor	PROPN
cblr-11897	29	2	andrade	andrade	PROPN
cblr-11897	29	3	&	&	CCONJ
cblr-11897	29	4	steven	steven	PROPN
cblr-11897	29	5	n.	n.	PROPN
cblr-11897	29	6	kaplan	kaplan	PROPN
cblr-11897	29	7	,	,	PUNCT
cblr-11897	29	8	how	how	SCONJ
cblr-11897	29	9	costly	costly	ADJ
cblr-11897	29	10	is	be	AUX
cblr-11897	29	11	financial	financial	ADJ
cblr-11897	29	12	(	(	PUNCT
cblr-11897	29	13	not	not	PART
cblr-11897	29	14	economic	economic	ADJ
cblr-11897	29	15	)	)	PUNCT
cblr-11897	29	16	distress	distress	NOUN
cblr-11897	29	17	?	?	PUNCT
cblr-11897	30	1	evidence	evidence	NOUN
cblr-11897	30	2	from	from	ADP
cblr-11897	30	3	highly	highly	ADV
cblr-11897	30	4	leveraged	leverage	VERB
cblr-11897	30	5	transactions	transaction	NOUN
cblr-11897	30	6	that	that	PRON
cblr-11897	30	7	became	become	VERB
cblr-11897	30	8	distressed	distressed	ADJ
cblr-11897	30	9	,	,	PUNCT
cblr-11897	30	10	53	53	NUM
cblr-11897	30	11	j.	j.	PROPN
cblr-11897	30	12	fin	fin	PROPN
cblr-11897	30	13	.	.	PUNCT
cblr-11897	30	14	1443	1443	NUM
cblr-11897	30	15	,	,	PUNCT
cblr-11897	30	16	1445	1445	NUM
cblr-11897	30	17	(	(	PUNCT
cblr-11897	30	18	1998	1998	NUM
cblr-11897	30	19	)	)	PUNCT
cblr-11897	30	20	.	.	PUNCT
cblr-11897	31	1	for	for	ADP
cblr-11897	31	2	an	an	DET
cblr-11897	31	3	overview	overview	NOUN
cblr-11897	31	4	of	of	ADP
cblr-11897	31	5	the	the	DET
cblr-11897	31	6	effect	effect	NOUN
cblr-11897	31	7	of	of	ADP
cblr-11897	31	8	financial	financial	ADJ
cblr-11897	31	9	structures	structure	NOUN
cblr-11897	31	10	on	on	ADP
cblr-11897	31	11	employees	employee	NOUN
cblr-11897	31	12	,	,	PUNCT
cblr-11897	31	13	see	see	VERB
cblr-11897	31	14	,	,	PUNCT
cblr-11897	31	15	e.g.	e.g.	ADV
cblr-11897	31	16	,	,	PUNCT
cblr-11897	31	17	david	david	PROPN
cblr-11897	31	18	a.	a.	NOUN
cblr-11897	31	19	matsa	matsa	PROPN
cblr-11897	31	20	,	,	PUNCT
cblr-11897	31	21	capital	capital	NOUN
cblr-11897	31	22	structure	structure	NOUN
cblr-11897	31	23	and	and	CCONJ
cblr-11897	31	24	a	a	DET
cblr-11897	31	25	firm	firm	NOUN
cblr-11897	31	26	’s	’s	PART
cblr-11897	31	27	workforce	workforce	NOUN
cblr-11897	31	28	,	,	PUNCT
cblr-11897	32	1	10	10	NUM
cblr-11897	32	2	ann	ann	AUX
cblr-11897	32	3	.	.	PUNCT
cblr-11897	32	4	rev	rev	PROPN
cblr-11897	32	5	.	.	PROPN
cblr-11897	33	1	fin	fin	PROPN
cblr-11897	33	2	.	.	PUNCT
cblr-11897	33	3	econ	econ	PROPN
cblr-11897	33	4	.	.	PUNCT
cblr-11897	34	1	387	387	NUM
cblr-11897	34	2	(	(	PUNCT
cblr-11897	34	3	2018	2018	NUM
cblr-11897	34	4	)	)	PUNCT
cblr-11897	34	5	.	.	PUNCT
cblr-11897	35	1	no	no	INTJ
cblr-11897	35	2	.	.	NOUN
cblr-11897	35	3	1	1	NUM
cblr-11897	35	4	]	]	X
cblr-11897	35	5	corporate	corporate	ADJ
cblr-11897	35	6	liability	liability	NOUN
cblr-11897	35	7	,	,	PUNCT
cblr-11897	35	8	collateral	collateral	ADJ
cblr-11897	35	9	consequences	consequence	NOUN
cblr-11897	35	10	,	,	PUNCT
cblr-11897	35	11	&	&	CCONJ
cblr-11897	35	12	capital	capital	NOUN
cblr-11897	35	13	structure	structure	NOUN
cblr-11897	35	14	3	3	NUM
cblr-11897	35	15	apparent	apparent	ADJ
cblr-11897	35	16	trade	trade	NOUN
cblr-11897	35	17	-	-	PUNCT
cblr-11897	35	18	off	off	NOUN
cblr-11897	35	19	between	between	ADP
cblr-11897	35	20	the	the	DET
cblr-11897	35	21	deterrence	deterrence	NOUN
cblr-11897	35	22	/	/	SYM
cblr-11897	35	23	restitution	restitution	NOUN
cblr-11897	35	24	goals	goal	NOUN
cblr-11897	35	25	of	of	ADP
cblr-11897	35	26	liability	liability	NOUN
cblr-11897	35	27	and	and	CCONJ
cblr-11897	35	28	undesirable	undesirable	ADJ
cblr-11897	35	29	collateral	collateral	NOUN
cblr-11897	35	30	consequences.2	consequences.2	NOUN
cblr-11897	35	31	this	this	DET
cblr-11897	35	32	article	article	NOUN
cblr-11897	35	33	considers	consider	VERB
cblr-11897	35	34	the	the	DET
cblr-11897	35	35	decision	decision	NOUN
cblr-11897	35	36	of	of	ADP
cblr-11897	35	37	whether	whether	SCONJ
cblr-11897	35	38	to	to	PART
cblr-11897	35	39	reduce	reduce	VERB
cblr-11897	35	40	corporate	corporate	ADJ
cblr-11897	35	41	liability	liability	NOUN
cblr-11897	35	42	in	in	ADP
cblr-11897	35	43	order	order	NOUN
cblr-11897	35	44	to	to	PART
cblr-11897	35	45	avoid	avoid	VERB
cblr-11897	35	46	collateral	collateral	ADJ
cblr-11897	35	47	consequences	consequence	NOUN
cblr-11897	35	48	.	.	PUNCT
cblr-11897	36	1	i	i	PRON
cblr-11897	36	2	make	make	VERB
cblr-11897	36	3	four	four	NUM
cblr-11897	36	4	principal	principal	ADJ
cblr-11897	36	5	contributions	contribution	NOUN
cblr-11897	36	6	.	.	PUNCT
cblr-11897	37	1	first	first	ADV
cblr-11897	37	2	,	,	PUNCT
cblr-11897	37	3	i	i	PRON
cblr-11897	37	4	show	show	VERB
cblr-11897	37	5	that	that	SCONJ
cblr-11897	37	6	there	there	PRON
cblr-11897	37	7	is	be	VERB
cblr-11897	37	8	an	an	DET
cblr-11897	37	9	expansive	expansive	ADJ
cblr-11897	37	10	legal	legal	ADJ
cblr-11897	37	11	basis	basis	NOUN
cblr-11897	37	12	for	for	ADP
cblr-11897	37	13	reducing	reduce	VERB
cblr-11897	37	14	liability	liability	NOUN
cblr-11897	37	15	in	in	ADP
cblr-11897	37	16	the	the	DET
cblr-11897	37	17	face	face	NOUN
cblr-11897	37	18	of	of	ADP
cblr-11897	37	19	potential	potential	ADJ
cblr-11897	37	20	collateral	collateral	NOUN
cblr-11897	37	21	consequences.3	consequences.3	NOUN
cblr-11897	37	22	in	in	ADP
cblr-11897	37	23	fact	fact	NOUN
cblr-11897	37	24	,	,	PUNCT
cblr-11897	37	25	at	at	ADP
cblr-11897	37	26	least	least	ADV
cblr-11897	37	27	96	96	NUM
cblr-11897	37	28	%	%	NOUN
cblr-11897	37	29	of	of	ADP
cblr-11897	37	30	the	the	DET
cblr-11897	37	31	monetary	monetary	ADJ
cblr-11897	37	32	value	value	NOUN
cblr-11897	37	33	of	of	ADP
cblr-11897	37	34	fines	fine	NOUN
cblr-11897	37	35	and	and	CCONJ
cblr-11897	37	36	penalties	penalty	NOUN
cblr-11897	37	37	imposed	impose	VERB
cblr-11897	37	38	at	at	ADP
cblr-11897	37	39	the	the	DET
cblr-11897	37	40	federal	federal	ADJ
cblr-11897	37	41	level	level	NOUN
cblr-11897	37	42	are	be	AUX
cblr-11897	37	43	imposed	impose	VERB
cblr-11897	37	44	by	by	ADP
cblr-11897	37	45	an	an	DET
cblr-11897	37	46	agency	agency	NOUN
cblr-11897	37	47	,	,	PUNCT
cblr-11897	37	48	department	department	NOUN
cblr-11897	37	49	,	,	PUNCT
cblr-11897	37	50	or	or	CCONJ
cblr-11897	37	51	commission	commission	NOUN
cblr-11897	37	52	that	that	PRON
cblr-11897	37	53	allows	allow	VERB
cblr-11897	37	54	for	for	ADP
cblr-11897	37	55	reductions	reduction	NOUN
cblr-11897	37	56	.	.	PUNCT
cblr-11897	38	1	second	second	ADJ
cblr-11897	38	2	,	,	PUNCT
cblr-11897	38	3	i	i	PRON
cblr-11897	38	4	explore	explore	VERB
cblr-11897	38	5	reductions	reduction	NOUN
cblr-11897	38	6	in	in	ADP
cblr-11897	38	7	practice	practice	NOUN
cblr-11897	38	8	.	.	PUNCT
cblr-11897	39	1	using	use	VERB
cblr-11897	39	2	data	datum	NOUN
cblr-11897	39	3	on	on	ADP
cblr-11897	39	4	criminal	criminal	ADJ
cblr-11897	39	5	penalties	penalty	NOUN
cblr-11897	39	6	,	,	PUNCT
cblr-11897	39	7	i	i	PRON
cblr-11897	39	8	find	find	VERB
cblr-11897	39	9	that	that	SCONJ
cblr-11897	39	10	20.5	20.5	NUM
cblr-11897	39	11	%	%	NOUN
cblr-11897	39	12	of	of	ADP
cblr-11897	39	13	solvent	solvent	NOUN
cblr-11897	39	14	firms	firm	NOUN
cblr-11897	39	15	and	and	CCONJ
cblr-11897	39	16	54.2	54.2	NUM
cblr-11897	39	17	%	%	NOUN
cblr-11897	39	18	of	of	ADP
cblr-11897	39	19	financially	financially	ADV
cblr-11897	39	20	distressed	distressed	ADJ
cblr-11897	39	21	firms	firm	NOUN
cblr-11897	39	22	have	have	AUX
cblr-11897	39	23	had	have	VERB
cblr-11897	39	24	their	their	PRON
cblr-11897	39	25	penalties	penalty	NOUN
cblr-11897	39	26	reduced	reduce	VERB
cblr-11897	39	27	because	because	SCONJ
cblr-11897	39	28	of	of	ADP
cblr-11897	39	29	concerns	concern	NOUN
cblr-11897	39	30	about	about	ADP
cblr-11897	39	31	inability	inability	NOUN
cblr-11897	39	32	to	to	PART
cblr-11897	39	33	pay.4	pay.4	VERB
cblr-11897	39	34	third	third	ADV
cblr-11897	39	35	,	,	PUNCT
cblr-11897	39	36	i	i	PRON
cblr-11897	39	37	explore	explore	VERB
cblr-11897	39	38	several	several	ADJ
cblr-11897	39	39	cases	case	NOUN
cblr-11897	39	40	in	in	ADP
cblr-11897	39	41	depth	depth	NOUN
cblr-11897	39	42	to	to	PART
cblr-11897	39	43	probe	probe	VERB
cblr-11897	39	44	why	why	SCONJ
cblr-11897	39	45	officials	official	NOUN
cblr-11897	39	46	reduce	reduce	VERB
cblr-11897	39	47	liability	liability	NOUN
cblr-11897	39	48	,	,	PUNCT
cblr-11897	39	49	and	and	CCONJ
cblr-11897	39	50	find	find	VERB
cblr-11897	39	51	that	that	SCONJ
cblr-11897	39	52	,	,	PUNCT
cblr-11897	39	53	in	in	ADP
cblr-11897	39	54	many	many	ADJ
cblr-11897	39	55	cases	case	NOUN
cblr-11897	39	56	,	,	PUNCT
cblr-11897	39	57	the	the	DET
cblr-11897	39	58	evidence	evidence	NOUN
cblr-11897	39	59	of	of	ADP
cblr-11897	39	60	collateral	collateral	ADJ
cblr-11897	39	61	consequences	consequence	NOUN
cblr-11897	39	62	is	be	AUX
cblr-11897	39	63	weak	weak	ADJ
cblr-11897	39	64	and	and	CCONJ
cblr-11897	39	65	that	that	SCONJ
cblr-11897	39	66	firms	firm	NOUN
cblr-11897	39	67	could	could	AUX
cblr-11897	39	68	have	have	AUX
cblr-11897	39	69	paid	pay	VERB
cblr-11897	39	70	much	much	ADV
cblr-11897	39	71	larger	large	ADJ
cblr-11897	39	72	fines.5	fines.5	NOUN
cblr-11897	39	73	finally	finally	ADV
cblr-11897	39	74	,	,	PUNCT
cblr-11897	39	75	i	i	PRON
cblr-11897	39	76	step	step	VERB
cblr-11897	39	77	back	back	ADV
cblr-11897	39	78	and	and	CCONJ
cblr-11897	39	79	consider	consider	VERB
cblr-11897	39	80	when	when	SCONJ
cblr-11897	39	81	and	and	CCONJ
cblr-11897	39	82	how	how	SCONJ
cblr-11897	39	83	collateral	collateral	ADJ
cblr-11897	39	84	consequences	consequence	NOUN
cblr-11897	39	85	should	should	AUX
cblr-11897	39	86	be	be	AUX
cblr-11897	39	87	considered.6	considered.6	PROPN
cblr-11897	39	88	in	in	ADP
cblr-11897	39	89	particular	particular	ADJ
cblr-11897	39	90	,	,	PUNCT
cblr-11897	39	91	i	i	PRON
cblr-11897	39	92	argue	argue	VERB
cblr-11897	39	93	that	that	SCONJ
cblr-11897	39	94	fines	fine	NOUN
cblr-11897	39	95	should	should	AUX
cblr-11897	39	96	not	not	PART
cblr-11897	39	97	be	be	AUX
cblr-11897	39	98	reduced	reduce	VERB
cblr-11897	39	99	in	in	ADP
cblr-11897	39	100	most	most	ADJ
cblr-11897	39	101	cases	case	NOUN
cblr-11897	39	102	,	,	PUNCT
cblr-11897	39	103	but	but	CCONJ
cblr-11897	39	104	i	i	PRON
cblr-11897	39	105	provide	provide	VERB
cblr-11897	39	106	a	a	DET
cblr-11897	39	107	toolkit	toolkit	NOUN
cblr-11897	39	108	for	for	ADP
cblr-11897	39	109	determining	determine	VERB
cblr-11897	39	110	when	when	SCONJ
cblr-11897	39	111	and	and	CCONJ
cblr-11897	39	112	how	how	SCONJ
cblr-11897	39	113	collateral	collateral	ADJ
cblr-11897	39	114	consequences	consequence	NOUN
cblr-11897	39	115	could	could	AUX
cblr-11897	39	116	be	be	AUX
cblr-11897	39	117	properly	properly	ADV
cblr-11897	39	118	taken	take	VERB
cblr-11897	39	119	into	into	ADP
cblr-11897	39	120	account	account	NOUN
cblr-11897	39	121	.	.	PUNCT
cblr-11897	40	1	the	the	DET
cblr-11897	40	2	following	follow	VERB
cblr-11897	40	3	example	example	NOUN
cblr-11897	40	4	illustrates	illustrate	VERB
cblr-11897	40	5	the	the	DET
cblr-11897	40	6	issue	issue	NOUN
cblr-11897	40	7	.	.	PUNCT
cblr-11897	41	1	in	in	ADP
cblr-11897	41	2	2005	2005	NUM
cblr-11897	41	3	,	,	PUNCT
cblr-11897	41	4	hynix	hynix	PROPN
cblr-11897	41	5	semiconductor	semiconductor	PROPN
cblr-11897	41	6	inc	inc	PROPN
cblr-11897	41	7	.	.	PROPN
cblr-11897	41	8	pled	plead	VERB
cblr-11897	41	9	guilty	guilty	ADJ
cblr-11897	41	10	to	to	ADP
cblr-11897	41	11	price	price	NOUN
cblr-11897	41	12	fixing	fixing	NOUN
cblr-11897	41	13	for	for	ADP
cblr-11897	41	14	high	high	ADJ
cblr-11897	41	15	-	-	PUNCT
cblr-11897	41	16	speed	speed	NOUN
cblr-11897	41	17	computer	computer	NOUN
cblr-11897	41	18	memory.7	memory.7	NOUN
cblr-11897	41	19	under	under	ADP
cblr-11897	41	20	the	the	DET
cblr-11897	41	21	united	united	PROPN
cblr-11897	41	22	states	states	PROPN
cblr-11897	41	23	sentencing	sentencing	NOUN
cblr-11897	41	24	guidelines	guideline	NOUN
cblr-11897	41	25	,	,	PUNCT
cblr-11897	41	26	the	the	DET
cblr-11897	41	27	fine	fine	ADJ
cblr-11897	41	28	range	range	NOUN
cblr-11897	41	29	should	should	AUX
cblr-11897	41	30	have	have	AUX
cblr-11897	41	31	been	be	AUX
cblr-11897	41	32	between	between	ADP
cblr-11897	41	33	$	$	SYM
cblr-11897	41	34	268	268	NUM
cblr-11897	41	35	million	million	NUM
cblr-11897	41	36	and	and	CCONJ
cblr-11897	41	37	$	$	SYM
cblr-11897	41	38	537	537	NUM
cblr-11897	41	39	million.8	million.8	NOUN
cblr-11897	41	40	instead	instead	ADV
cblr-11897	41	41	,	,	PUNCT
cblr-11897	41	42	the	the	DET
cblr-11897	41	43	fine	fine	NOUN
cblr-11897	41	44	was	be	AUX
cblr-11897	41	45	$	$	SYM
cblr-11897	41	46	185	185	NUM
cblr-11897	41	47	million	million	NUM
cblr-11897	41	48	,	,	PUNCT
cblr-11897	41	49	to	to	PART
cblr-11897	41	50	be	be	AUX
cblr-11897	41	51	paid	pay	VERB
cblr-11897	41	52	over	over	ADP
cblr-11897	41	53	five	five	NUM
cblr-11897	41	54	years	year	NOUN
cblr-11897	41	55	,	,	PUNCT
cblr-11897	41	56	interest	interest	NOUN
cblr-11897	41	57	free.9	free.9	PROPN
cblr-11897	41	58	the	the	DET
cblr-11897	41	59	settlement	settlement	NOUN
cblr-11897	41	60	2	2	NUM
cblr-11897	41	61	see	see	VERB
cblr-11897	41	62	matsa	matsa	NOUN
cblr-11897	41	63	,	,	PUNCT
cblr-11897	41	64	supra	supra	PROPN
cblr-11897	41	65	note	note	NOUN
cblr-11897	41	66	1	1	NUM
cblr-11897	41	67	,	,	PUNCT
cblr-11897	41	68	at	at	ADP
cblr-11897	41	69	389	389	NUM
cblr-11897	41	70	(	(	PUNCT
cblr-11897	41	71	explaining	explain	VERB
cblr-11897	41	72	the	the	DET
cblr-11897	41	73	connection	connection	NOUN
cblr-11897	41	74	between	between	ADP
cblr-11897	41	75	job	job	NOUN
cblr-11897	41	76	security	security	NOUN
cblr-11897	41	77	for	for	ADP
cblr-11897	41	78	employees	employee	NOUN
cblr-11897	41	79	and	and	CCONJ
cblr-11897	41	80	the	the	DET
cblr-11897	41	81	financial	financial	ADJ
cblr-11897	41	82	condition	condition	NOUN
cblr-11897	41	83	of	of	ADP
cblr-11897	41	84	the	the	DET
cblr-11897	41	85	firm	firm	NOUN
cblr-11897	41	86	)	)	PUNCT
cblr-11897	41	87	.	.	PUNCT
cblr-11897	42	1	3	3	NUM
cblr-11897	42	2	see	see	VERB
cblr-11897	42	3	infra	infra	NOUN
cblr-11897	42	4	section	section	PROPN
cblr-11897	42	5	ii	ii	PROPN
cblr-11897	42	6	.	.	PROPN
cblr-11897	42	7	4	4	NUM
cblr-11897	42	8	see	see	VERB
cblr-11897	42	9	infra	infra	NOUN
cblr-11897	42	10	section	section	NOUN
cblr-11897	42	11	iii.a	iii.a	PROPN
cblr-11897	42	12	.	.	NOUN
cblr-11897	42	13	5	5	NUM
cblr-11897	42	14	see	see	VERB
cblr-11897	42	15	infra	infra	NOUN
cblr-11897	42	16	section	section	NOUN
cblr-11897	42	17	iii.b	iii.b	PROPN
cblr-11897	42	18	.	.	PROPN
cblr-11897	42	19	6	6	NUM
cblr-11897	42	20	see	see	NOUN
cblr-11897	42	21	infra	infra	NOUN
cblr-11897	42	22	section	section	NOUN
cblr-11897	42	23	iv	iv	NOUN
cblr-11897	42	24	.	.	PROPN
cblr-11897	42	25	7	7	NUM
cblr-11897	42	26	plea	plea	NOUN
cblr-11897	42	27	agreement	agreement	NOUN
cblr-11897	42	28	,	,	PUNCT
cblr-11897	42	29	united	united	PROPN
cblr-11897	42	30	states	states	PROPN
cblr-11897	42	31	v.	v.	ADP
cblr-11897	42	32	hynix	hynix	PROPN
cblr-11897	42	33	semiconductor	semiconductor	PROPN
cblr-11897	42	34	inc	inc	PROPN
cblr-11897	42	35	.	.	PROPN
cblr-11897	42	36	,	,	PUNCT
cblr-11897	42	37	no	no	INTJ
cblr-11897	42	38	.	.	PUNCT
cblr-11897	43	1	cr	cr	PROPN
cblr-11897	43	2	05	05	NUM
cblr-11897	43	3	-	-	SYM
cblr-11897	43	4	249	249	NUM
cblr-11897	43	5	(	(	PUNCT
cblr-11897	43	6	n.d	n.d	PROPN
cblr-11897	43	7	.	.	PROPN
cblr-11897	43	8	cal	cal	PROPN
cblr-11897	43	9	.	.	PUNCT
cblr-11897	44	1	may	may	AUX
cblr-11897	44	2	11	11	NUM
cblr-11897	44	3	,	,	PUNCT
cblr-11897	44	4	2005	2005	NUM
cblr-11897	44	5	)	)	PUNCT
cblr-11897	44	6	.	.	PUNCT
cblr-11897	45	1	8	8	NUM
cblr-11897	46	1	i	i	PRON
cblr-11897	46	2	d.	d.	NOUN
cblr-11897	46	3	at	at	ADP
cblr-11897	46	4	3	3	NUM
cblr-11897	46	5	.	.	NOUN
cblr-11897	46	6	9	9	NUM
cblr-11897	46	7	plea	plea	NOUN
cblr-11897	46	8	agreement	agreement	NOUN
cblr-11897	46	9	at	at	ADP
cblr-11897	46	10	6	6	NUM
cblr-11897	46	11	,	,	PUNCT
cblr-11897	46	12	united	united	PROPN
cblr-11897	46	13	states	states	PROPN
cblr-11897	46	14	v.	v.	ADP
cblr-11897	46	15	hynix	hynix	PROPN
cblr-11897	46	16	semiconductor	semiconductor	PROPN
cblr-11897	46	17	inc	inc	PROPN
cblr-11897	46	18	.	.	PROPN
cblr-11897	46	19	,	,	PUNCT
cblr-11897	46	20	no	no	INTJ
cblr-11897	46	21	.	.	PUNCT
cblr-11897	47	1	cr	cr	PROPN
cblr-11897	47	2	05	05	NUM
cblr-11897	47	3	-	-	SYM
cblr-11897	47	4	249	249	NUM
cblr-11897	47	5	(	(	PUNCT
cblr-11897	47	6	n.d	n.d	PROPN
cblr-11897	47	7	.	.	PROPN
cblr-11897	47	8	cal	cal	PROPN
cblr-11897	47	9	.	.	PUNCT
cblr-11897	48	1	may	may	AUX
cblr-11897	48	2	11	11	NUM
cblr-11897	48	3	,	,	PUNCT
cblr-11897	48	4	2005	2005	NUM
cblr-11897	48	5	)	)	PUNCT
cblr-11897	48	6	.	.	PUNCT
cblr-11897	49	1	4	4	NUM
cblr-11897	49	2	columbia	columbia	PROPN
cblr-11897	49	3	business	business	NOUN
cblr-11897	49	4	law	law	PROPN
cblr-11897	49	5	review	review	NOUN
cblr-11897	50	1	[	[	X
cblr-11897	50	2	vol	vol	NOUN
cblr-11897	50	3	.	.	PUNCT
cblr-11897	50	4	2023	2023	NUM
cblr-11897	50	5	agreement	agreement	NOUN
cblr-11897	50	6	with	with	ADP
cblr-11897	50	7	the	the	DET
cblr-11897	50	8	department	department	PROPN
cblr-11897	50	9	of	of	ADP
cblr-11897	50	10	justice	justice	PROPN
cblr-11897	50	11	stated	state	VERB
cblr-11897	50	12	that	that	SCONJ
cblr-11897	50	13	,	,	PUNCT
cblr-11897	50	14	even	even	ADV
cblr-11897	50	15	after	after	ADP
cblr-11897	50	16	adjusting	adjust	VERB
cblr-11897	50	17	the	the	DET
cblr-11897	50	18	fine	fine	ADJ
cblr-11897	50	19	downward	downward	ADV
cblr-11897	50	20	for	for	ADP
cblr-11897	50	21	“	"	PUNCT
cblr-11897	50	22	substantial	substantial	ADJ
cblr-11897	50	23	assistance	assistance	NOUN
cblr-11897	50	24	,	,	PUNCT
cblr-11897	50	25	”	"	PUNCT
cblr-11897	50	26	the	the	DET
cblr-11897	50	27	fine	fine	NOUN
cblr-11897	50	28	still	still	ADV
cblr-11897	50	29	“	"	PUNCT
cblr-11897	50	30	would	would	AUX
cblr-11897	50	31	have	have	AUX
cblr-11897	50	32	exceeded	exceed	VERB
cblr-11897	50	33	defendant	defendant	NOUN
cblr-11897	50	34	’s	’s	PART
cblr-11897	50	35	ability	ability	NOUN
cblr-11897	50	36	to	to	PART
cblr-11897	50	37	pay	pay	VERB
cblr-11897	50	38	.	.	PUNCT
cblr-11897	51	1	”10	”10	NOUN
cblr-11897	51	2	the	the	DET
cblr-11897	51	3	fine	fine	NOUN
cblr-11897	51	4	was	be	AUX
cblr-11897	51	5	therefore	therefore	ADV
cblr-11897	51	6	further	far	ADV
cblr-11897	51	7	reduced	reduce	VERB
cblr-11897	51	8	“	"	PUNCT
cblr-11897	51	9	due	due	ADP
cblr-11897	51	10	to	to	ADP
cblr-11897	51	11	the	the	DET
cblr-11897	51	12	inability	inability	NOUN
cblr-11897	51	13	of	of	ADP
cblr-11897	51	14	the	the	DET
cblr-11897	51	15	defendant	defendant	NOUN
cblr-11897	51	16	to	to	PART
cblr-11897	51	17	make	make	VERB
cblr-11897	51	18	restitution	restitution	NOUN
cblr-11897	51	19	to	to	ADP
cblr-11897	51	20	victims	victim	NOUN
cblr-11897	51	21	and	and	CCONJ
cblr-11897	51	22	pay	pay	VERB
cblr-11897	51	23	a	a	DET
cblr-11897	51	24	fine	fine	NOUN
cblr-11897	51	25	greater	great	ADJ
cblr-11897	51	26	than	than	ADP
cblr-11897	51	27	that	that	PRON
cblr-11897	51	28	recommended	recommend	VERB
cblr-11897	51	29	without	without	ADP
cblr-11897	51	30	substantially	substantially	ADV
cblr-11897	51	31	jeopardizing	jeopardize	VERB
cblr-11897	51	32	its	its	PRON
cblr-11897	51	33	continued	continued	ADJ
cblr-11897	51	34	viability	viability	NOUN
cblr-11897	51	35	.	.	PUNCT
cblr-11897	52	1	”11	”11	NOUN
cblr-11897	52	2	this	this	DET
cblr-11897	52	3	decision	decision	NOUN
cblr-11897	52	4	to	to	PART
cblr-11897	52	5	lessen	lessen	VERB
cblr-11897	52	6	hynix	hynix	PROPN
cblr-11897	52	7	’s	’s	PART
cblr-11897	52	8	fine	fine	ADJ
cblr-11897	52	9	on	on	ADP
cblr-11897	52	10	account	account	NOUN
cblr-11897	52	11	of	of	ADP
cblr-11897	52	12	the	the	DET
cblr-11897	52	13	company	company	NOUN
cblr-11897	52	14	’s	’s	PART
cblr-11897	52	15	solvency	solvency	NOUN
cblr-11897	52	16	was	be	AUX
cblr-11897	52	17	consistent	consistent	ADJ
cblr-11897	52	18	with	with	ADP
cblr-11897	52	19	department	department	PROPN
cblr-11897	52	20	of	of	ADP
cblr-11897	52	21	justice	justice	NOUN
cblr-11897	52	22	’s	’s	PART
cblr-11897	52	23	policies	policy	NOUN
cblr-11897	52	24	and	and	CCONJ
cblr-11897	52	25	the	the	DET
cblr-11897	52	26	united	united	PROPN
cblr-11897	52	27	states	states	PROPN
cblr-11897	52	28	sentencing	sentencing	NOUN
cblr-11897	52	29	guidelines	guideline	NOUN
cblr-11897	52	30	,	,	PUNCT
cblr-11897	52	31	both	both	PRON
cblr-11897	52	32	of	of	ADP
cblr-11897	52	33	which	which	PRON
cblr-11897	52	34	support	support	NOUN
cblr-11897	52	35	adjusting	adjust	VERB
cblr-11897	52	36	penalties	penalty	NOUN
cblr-11897	52	37	downward	downward	ADV
cblr-11897	52	38	to	to	PART
cblr-11897	52	39	avoid	avoid	VERB
cblr-11897	52	40	financial	financial	ADJ
cblr-11897	52	41	distress.12	distress.12	NOUN
cblr-11897	52	42	on	on	ADP
cblr-11897	52	43	first	first	ADJ
cblr-11897	52	44	inspection	inspection	NOUN
cblr-11897	52	45	,	,	PUNCT
cblr-11897	52	46	the	the	DET
cblr-11897	52	47	fear	fear	NOUN
cblr-11897	52	48	of	of	ADP
cblr-11897	52	49	insolvency	insolvency	NOUN
cblr-11897	52	50	may	may	AUX
cblr-11897	52	51	seem	seem	VERB
cblr-11897	52	52	reasonable	reasonable	ADJ
cblr-11897	52	53	.	.	PUNCT
cblr-11897	53	1	shortly	shortly	ADV
cblr-11897	53	2	before	before	ADP
cblr-11897	53	3	the	the	DET
cblr-11897	53	4	plea	plea	NOUN
cblr-11897	53	5	agreement	agreement	NOUN
cblr-11897	53	6	,	,	PUNCT
cblr-11897	53	7	hynix	hynix	NOUN
cblr-11897	53	8	had	have	VERB
cblr-11897	53	9	$	$	SYM
cblr-11897	53	10	1.66	1.66	NUM
cblr-11897	53	11	billion	billion	NUM
cblr-11897	53	12	in	in	ADP
cblr-11897	53	13	liabilities	liability	NOUN
cblr-11897	53	14	that	that	PRON
cblr-11897	53	15	were	be	AUX
cblr-11897	53	16	due	due	ADJ
cblr-11897	53	17	within	within	ADP
cblr-11897	53	18	one	one	NUM
cblr-11897	53	19	year.13	year.13	NOUN
cblr-11897	53	20	but	but	CCONJ
cblr-11897	53	21	hynix	hynix	NOUN
cblr-11897	53	22	only	only	ADV
cblr-11897	53	23	had	have	VERB
cblr-11897	53	24	$	$	SYM
cblr-11897	53	25	343	343	NUM
cblr-11897	53	26	million	million	NUM
cblr-11897	53	27	in	in	ADP
cblr-11897	53	28	cash	cash	NOUN
cblr-11897	53	29	and	and	CCONJ
cblr-11897	53	30	cash	cash	NOUN
cblr-11897	53	31	equivalents	equivalent	NOUN
cblr-11897	53	32	,	,	PUNCT
cblr-11897	53	33	and	and	CCONJ
cblr-11897	53	34	an	an	DET
cblr-11897	53	35	additional	additional	ADJ
cblr-11897	53	36	$	$	SYM
cblr-11897	53	37	552	552	NUM
cblr-11897	53	38	million	million	NUM
cblr-11897	53	39	in	in	ADP
cblr-11897	53	40	short	short	ADJ
cblr-11897	53	41	-	-	PUNCT
cblr-11897	53	42	term	term	NOUN
cblr-11897	53	43	financial	financial	ADJ
cblr-11897	53	44	instruments.14	instruments.14	PROPN
cblr-11897	53	45	this	this	PRON
cblr-11897	53	46	meant	mean	VERB
cblr-11897	53	47	that	that	SCONJ
cblr-11897	53	48	hynix	hynix	NOUN
cblr-11897	53	49	had	have	VERB
cblr-11897	53	50	an	an	DET
cblr-11897	53	51	expected	expect	VERB
cblr-11897	53	52	shortfall	shortfall	NOUN
cblr-11897	53	53	of	of	ADP
cblr-11897	53	54	$	$	SYM
cblr-11897	53	55	765	765	NUM
cblr-11897	53	56	million	million	NUM
cblr-11897	53	57	for	for	ADP
cblr-11897	53	58	the	the	DET
cblr-11897	53	59	year	year	NOUN
cblr-11897	53	60	.	.	PUNCT
cblr-11897	54	1	however	however	ADV
cblr-11897	54	2	,	,	PUNCT
cblr-11897	54	3	hynix	hynix	PROPN
cblr-11897	54	4	was	be	AUX
cblr-11897	54	5	in	in	ADP
cblr-11897	54	6	a	a	DET
cblr-11897	54	7	much	much	ADV
cblr-11897	54	8	stronger	strong	ADJ
cblr-11897	54	9	financial	financial	ADJ
cblr-11897	54	10	position	position	NOUN
cblr-11897	54	11	than	than	SCONJ
cblr-11897	54	12	these	these	DET
cblr-11897	54	13	numbers	number	NOUN
cblr-11897	54	14	suggest	suggest	VERB
cblr-11897	54	15	.	.	PUNCT
cblr-11897	55	1	the	the	DET
cblr-11897	55	2	firm	firm	NOUN
cblr-11897	55	3	reported	report	VERB
cblr-11897	55	4	total	total	ADJ
cblr-11897	55	5	assets	asset	NOUN
cblr-11897	55	6	valued	value	VERB
cblr-11897	55	7	at	at	ADP
cblr-11897	55	8	$	$	SYM
cblr-11897	55	9	7.8	7.8	NUM
cblr-11897	55	10	billion15	billion15	NOUN
cblr-11897	55	11	and	and	CCONJ
cblr-11897	55	12	the	the	DET
cblr-11897	55	13	total	total	ADJ
cblr-11897	55	14	liabilities	liability	NOUN
cblr-11897	55	15	at	at	ADP
cblr-11897	55	16	$	$	SYM
cblr-11897	55	17	3.7	3.7	NUM
cblr-11897	55	18	billion,16	billion,16	NOUN
cblr-11897	55	19	for	for	ADP
cblr-11897	55	20	a	a	DET
cblr-11897	55	21	book	book	NOUN
cblr-11897	55	22	valuation	valuation	NOUN
cblr-11897	55	23	of	of	ADP
cblr-11897	55	24	$	$	SYM
cblr-11897	55	25	3	3	NUM
cblr-11897	55	26	billion	billion	NUM
cblr-11897	55	27	.	.	PUNCT
cblr-11897	56	1	the	the	DET
cblr-11897	56	2	market	market	NOUN
cblr-11897	56	3	value	value	NOUN
cblr-11897	56	4	of	of	ADP
cblr-11897	56	5	hynix	hynix	NOUN
cblr-11897	56	6	’s	’s	PART
cblr-11897	56	7	outstanding	outstanding	ADJ
cblr-11897	56	8	equity	equity	NOUN
cblr-11897	56	9	was	be	AUX
cblr-11897	56	10	$	$	SYM
cblr-11897	56	11	2.16	2.16	NUM
cblr-11897	56	12	billion.17	billion.17	ADV
cblr-11897	56	13	moreover	moreover	ADV
cblr-11897	56	14	,	,	PUNCT
cblr-11897	56	15	hynix	hynix	NOUN
cblr-11897	56	16	reported	report	VERB
cblr-11897	56	17	an	an	DET
cblr-11897	56	18	operating	operate	VERB
cblr-11897	56	19	profit	profit	NOUN
cblr-11897	56	20	of	of	ADP
cblr-11897	56	21	$	$	SYM
cblr-11897	56	22	310	310	NUM
cblr-11897	56	23	million	million	NUM
cblr-11897	56	24	in	in	ADP
cblr-11897	56	25	the	the	DET
cblr-11897	56	26	first	first	ADJ
cblr-11897	56	27	quarter	quarter	NOUN
cblr-11897	56	28	of	of	ADP
cblr-11897	56	29	2005.18	2005.18	NUM
cblr-11897	56	30	so	so	ADV
cblr-11897	56	31	,	,	PUNCT
cblr-11897	56	32	while	while	SCONJ
cblr-11897	56	33	10	10	NUM
cblr-11897	56	34	i	i	NOUN
cblr-11897	56	35	d.	d.	NOUN
cblr-11897	56	36	at	at	ADP
cblr-11897	56	37	7	7	NUM
cblr-11897	56	38	.	.	SYM
cblr-11897	56	39	11	11	NUM
cblr-11897	56	40	i	i	PRON
cblr-11897	56	41	d.	d.	PROPN
cblr-11897	56	42	12	12	NUM
cblr-11897	56	43	u.s	u.s	PROPN
cblr-11897	56	44	.	.	PROPN
cblr-11897	56	45	dep’t	dep’t	NOUN
cblr-11897	56	46	of	of	ADP
cblr-11897	56	47	just	just	ADV
cblr-11897	56	48	.	.	PUNCT
cblr-11897	56	49	,	,	PUNCT
cblr-11897	56	50	just	just	ADV
cblr-11897	56	51	.	.	PUNCT
cblr-11897	57	1	manual	manual	ADJ
cblr-11897	57	2	§	§	PROPN
cblr-11897	57	3	9	9	NUM
cblr-11897	57	4	-	-	SYM
cblr-11897	57	5	28.300(a)(8	28.300(a)(8	NUM
cblr-11897	57	6	)	)	PUNCT
cblr-11897	57	7	(	(	PUNCT
cblr-11897	57	8	2023	2023	NUM
cblr-11897	57	9	)	)	PUNCT
cblr-11897	57	10	;	;	PUNCT
cblr-11897	57	11	u.s	u.s	PROPN
cblr-11897	57	12	.	.	PROPN
cblr-11897	57	13	sent’g	sent’g	NOUN
cblr-11897	57	14	guidelines	guideline	NOUN
cblr-11897	57	15	manual	manual	NOUN
cblr-11897	57	16	§	§	PROPN
cblr-11897	57	17	8c3.3	8c3.3	NUM
cblr-11897	57	18	(	(	PUNCT
cblr-11897	57	19	u.s	u.s	PROPN
cblr-11897	57	20	.	.	PROPN
cblr-11897	57	21	sent’g	sent’g	NOUN
cblr-11897	57	22	comm’n	comm’n	NOUN
cblr-11897	57	23	2021	2021	NUM
cblr-11897	57	24	)	)	PUNCT
cblr-11897	57	25	.	.	PUNCT
cblr-11897	58	1	13	13	NUM
cblr-11897	58	2	hynix	hynix	PROPN
cblr-11897	58	3	semiconductor	semiconductor	PROPN
cblr-11897	58	4	inc	inc	PROPN
cblr-11897	58	5	.	.	PROPN
cblr-11897	58	6	,	,	PUNCT
cblr-11897	58	7	hynix	hynix	NOUN
cblr-11897	58	8	2005	2005	NUM
cblr-11897	58	9	annual	annual	ADJ
cblr-11897	58	10	report	report	NOUN
cblr-11897	58	11	at	at	ADP
cblr-11897	58	12	44	44	NUM
cblr-11897	58	13	(	(	PUNCT
cblr-11897	58	14	2005	2005	NUM
cblr-11897	58	15	)	)	PUNCT
cblr-11897	58	16	(	(	PUNCT
cblr-11897	58	17	converted	convert	VERB
cblr-11897	58	18	from	from	ADP
cblr-11897	58	19	korean	korean	ADJ
cblr-11897	58	20	won	win	VERB
cblr-11897	58	21	using	use	VERB
cblr-11897	58	22	the	the	DET
cblr-11897	58	23	exchange	exchange	NOUN
cblr-11897	58	24	rate	rate	NOUN
cblr-11897	58	25	of	of	ADP
cblr-11897	58	26	december	december	PROPN
cblr-11897	58	27	31	31	NUM
cblr-11897	58	28	,	,	PUNCT
cblr-11897	58	29	2004	2004	NUM
cblr-11897	58	30	)	)	PUNCT
cblr-11897	58	31	.	.	PUNCT
cblr-11897	59	1	14	14	NUM
cblr-11897	60	1	i	i	PRON
cblr-11897	60	2	d.	d.	PROPN
cblr-11897	60	3	at	at	ADP
cblr-11897	60	4	43	43	NUM
cblr-11897	60	5	.	.	PUNCT
cblr-11897	60	6	15	15	NUM
cblr-11897	60	7	id.at	id.at	ADJ
cblr-11897	60	8	43	43	NUM
cblr-11897	60	9	.	.	PUNCT
cblr-11897	61	1	16	16	NUM
cblr-11897	62	1	i	i	PRON
cblr-11897	62	2	d.	d.	PROPN
cblr-11897	62	3	at	at	ADP
cblr-11897	62	4	44	44	NUM
cblr-11897	62	5	.	.	PUNCT
cblr-11897	62	6	17	17	NUM
cblr-11897	63	1	i	i	PRON
cblr-11897	63	2	d.	d.	PROPN
cblr-11897	63	3	at	at	ADP
cblr-11897	63	4	44	44	NUM
cblr-11897	63	5	.	.	PUNCT
cblr-11897	63	6	18	18	NUM
cblr-11897	63	7	hynix	hynix	PROPN
cblr-11897	63	8	semiconductor	semiconductor	PROPN
cblr-11897	63	9	inc	inc	PROPN
cblr-11897	63	10	.	.	PROPN
cblr-11897	63	11	reports	report	VERB
cblr-11897	63	12	the	the	DET
cblr-11897	63	13	results	result	NOUN
cblr-11897	63	14	for	for	ADP
cblr-11897	63	15	the	the	DET
cblr-11897	63	16	first	first	ADJ
cblr-11897	63	17	quarter	quarter	NOUN
cblr-11897	63	18	of	of	ADP
cblr-11897	63	19	fy	fy	PROPN
cblr-11897	63	20	2005	2005	NUM
cblr-11897	63	21	,	,	PUNCT
cblr-11897	63	22	sk	sk	ADP
cblr-11897	63	23	hynix	hynix	NOUN
cblr-11897	63	24	newsroom	newsroom	NOUN
cblr-11897	63	25	(	(	PUNCT
cblr-11897	63	26	may	may	PROPN
cblr-11897	63	27	4	4	NUM
cblr-11897	63	28	,	,	PUNCT
cblr-11897	63	29	2005	2005	NUM
cblr-11897	63	30	)	)	PUNCT
cblr-11897	63	31	,	,	PUNCT
cblr-11897	63	32	https://news.skhynix.com/hynix-semiconductor-inc-reports-the-results-for	https://news.skhynix.com/hynix-semiconductor-inc-reports-the-results-for	ADP
cblr-11897	63	33	no	no	NOUN
cblr-11897	63	34	.	.	NOUN
cblr-11897	63	35	1	1	NUM
cblr-11897	63	36	]	]	X
cblr-11897	63	37	corporate	corporate	ADJ
cblr-11897	63	38	liability	liability	NOUN
cblr-11897	63	39	,	,	PUNCT
cblr-11897	63	40	collateral	collateral	ADJ
cblr-11897	63	41	consequences	consequence	NOUN
cblr-11897	63	42	,	,	PUNCT
cblr-11897	63	43	&	&	CCONJ
cblr-11897	63	44	capital	capital	NOUN
cblr-11897	63	45	structure	structure	NOUN
cblr-11897	63	46	5	5	NUM
cblr-11897	63	47	the	the	DET
cblr-11897	63	48	firm	firm	NOUN
cblr-11897	63	49	had	have	VERB
cblr-11897	63	50	current	current	ADJ
cblr-11897	63	51	liabilities	liability	NOUN
cblr-11897	63	52	in	in	ADP
cblr-11897	63	53	excess	excess	NOUN
cblr-11897	63	54	of	of	ADP
cblr-11897	63	55	current	current	ADJ
cblr-11897	63	56	assets	asset	NOUN
cblr-11897	63	57	,	,	PUNCT
cblr-11897	63	58	there	there	PRON
cblr-11897	63	59	is	be	VERB
cblr-11897	63	60	nothing	nothing	PRON
cblr-11897	63	61	to	to	PART
cblr-11897	63	62	suggest	suggest	VERB
cblr-11897	63	63	that	that	SCONJ
cblr-11897	63	64	hynix	hynix	NOUN
cblr-11897	63	65	faced	face	VERB
cblr-11897	63	66	imminent	imminent	ADJ
cblr-11897	63	67	financial	financial	ADJ
cblr-11897	63	68	distress	distress	NOUN
cblr-11897	63	69	or	or	CCONJ
cblr-11897	63	70	insolvency	insolvency	NOUN
cblr-11897	63	71	—	—	PUNCT
cblr-11897	63	72	firms	firm	NOUN
cblr-11897	63	73	frequently	frequently	ADV
cblr-11897	63	74	borrow	borrow	VERB
cblr-11897	63	75	against	against	ADP
cblr-11897	63	76	their	their	PRON
cblr-11897	63	77	assets	asset	NOUN
cblr-11897	63	78	and	and	CCONJ
cblr-11897	63	79	future	future	ADJ
cblr-11897	63	80	earnings	earning	NOUN
cblr-11897	63	81	,	,	PUNCT
cblr-11897	63	82	and	and	CCONJ
cblr-11897	63	83	there	there	PRON
cblr-11897	63	84	is	be	VERB
cblr-11897	63	85	no	no	DET
cblr-11897	63	86	reason	reason	NOUN
cblr-11897	63	87	to	to	PART
cblr-11897	63	88	believe	believe	VERB
cblr-11897	63	89	that	that	SCONJ
cblr-11897	63	90	hynix	hynix	NOUN
cblr-11897	63	91	could	could	AUX
cblr-11897	63	92	not	not	PART
cblr-11897	63	93	have	have	AUX
cblr-11897	63	94	done	do	VERB
cblr-11897	63	95	so	so	ADV
cblr-11897	63	96	as	as	ADV
cblr-11897	63	97	well	well	ADV
cblr-11897	63	98	.	.	PUNCT
cblr-11897	64	1	the	the	DET
cblr-11897	64	2	hynix	hynix	NOUN
cblr-11897	64	3	case	case	NOUN
cblr-11897	64	4	illustrates	illustrate	VERB
cblr-11897	64	5	that	that	SCONJ
cblr-11897	64	6	officials	official	NOUN
cblr-11897	64	7	can	can	AUX
cblr-11897	64	8	and	and	CCONJ
cblr-11897	64	9	do	do	AUX
cblr-11897	64	10	reduce	reduce	VERB
cblr-11897	64	11	liability	liability	NOUN
cblr-11897	64	12	when	when	SCONJ
cblr-11897	64	13	concerned	concern	VERB
cblr-11897	64	14	about	about	ADP
cblr-11897	64	15	collateral	collateral	ADJ
cblr-11897	64	16	consequences	consequence	NOUN
cblr-11897	64	17	.	.	PUNCT
cblr-11897	65	1	it	it	PRON
cblr-11897	65	2	also	also	ADV
cblr-11897	65	3	illustrates	illustrate	VERB
cblr-11897	65	4	how	how	SCONJ
cblr-11897	65	5	these	these	DET
cblr-11897	65	6	reductions	reduction	NOUN
cblr-11897	65	7	may	may	AUX
cblr-11897	65	8	be	be	AUX
cblr-11897	65	9	based	base	VERB
cblr-11897	65	10	on	on	ADP
cblr-11897	65	11	unfounded	unfounded	ADJ
cblr-11897	65	12	concerns	concern	NOUN
cblr-11897	65	13	about	about	ADP
cblr-11897	65	14	financial	financial	ADJ
cblr-11897	65	15	distress	distress	NOUN
cblr-11897	65	16	.	.	PUNCT
cblr-11897	66	1	allowing	allow	VERB
cblr-11897	66	2	financially	financially	ADV
cblr-11897	66	3	sound	sound	ADJ
cblr-11897	66	4	firms	firm	NOUN
cblr-11897	66	5	to	to	PART
cblr-11897	66	6	avoid	avoid	VERB
cblr-11897	66	7	liability	liability	NOUN
cblr-11897	66	8	undermines	undermine	VERB
cblr-11897	66	9	the	the	DET
cblr-11897	66	10	goals	goal	NOUN
cblr-11897	66	11	of	of	ADP
cblr-11897	66	12	corporate	corporate	ADJ
cblr-11897	66	13	liability	liability	NOUN
cblr-11897	66	14	while	while	SCONJ
cblr-11897	66	15	providing	provide	VERB
cblr-11897	66	16	little	little	ADJ
cblr-11897	66	17	benefit	benefit	NOUN
cblr-11897	66	18	in	in	ADP
cblr-11897	66	19	return	return	NOUN
cblr-11897	66	20	.	.	PUNCT
cblr-11897	67	1	in	in	ADP
cblr-11897	67	2	this	this	DET
cblr-11897	67	3	paper	paper	NOUN
cblr-11897	67	4	,	,	PUNCT
cblr-11897	67	5	i	i	PRON
cblr-11897	67	6	make	make	VERB
cblr-11897	67	7	four	four	NUM
cblr-11897	67	8	principal	principal	ADJ
cblr-11897	67	9	contributions	contribution	NOUN
cblr-11897	67	10	related	relate	VERB
cblr-11897	67	11	to	to	ADP
cblr-11897	67	12	corporate	corporate	ADJ
cblr-11897	67	13	liability	liability	NOUN
cblr-11897	67	14	and	and	CCONJ
cblr-11897	67	15	collateral	collateral	ADJ
cblr-11897	67	16	consequences	consequence	NOUN
cblr-11897	67	17	.	.	PUNCT
cblr-11897	68	1	i	i	PRON
cblr-11897	68	2	first	first	ADV
cblr-11897	68	3	show	show	VERB
cblr-11897	68	4	that	that	SCONJ
cblr-11897	68	5	there	there	PRON
cblr-11897	68	6	is	be	VERB
cblr-11897	68	7	currently	currently	ADV
cblr-11897	68	8	an	an	DET
cblr-11897	68	9	expansive	expansive	ADJ
cblr-11897	68	10	legal	legal	ADJ
cblr-11897	68	11	basis	basis	NOUN
cblr-11897	68	12	for	for	ADP
cblr-11897	68	13	considering	consider	VERB
cblr-11897	68	14	collateral	collateral	ADJ
cblr-11897	68	15	consequences	consequence	NOUN
cblr-11897	68	16	when	when	SCONJ
cblr-11897	68	17	imposing	impose	VERB
cblr-11897	68	18	corporate	corporate	ADJ
cblr-11897	68	19	liability	liability	NOUN
cblr-11897	68	20	.	.	PUNCT
cblr-11897	69	1	i	i	PRON
cblr-11897	69	2	provide	provide	VERB
cblr-11897	69	3	an	an	DET
cblr-11897	69	4	extensive	extensive	ADJ
cblr-11897	69	5	survey	survey	NOUN
cblr-11897	69	6	of	of	ADP
cblr-11897	69	7	statutes	statute	NOUN
cblr-11897	69	8	,	,	PUNCT
cblr-11897	69	9	regulations	regulation	NOUN
cblr-11897	69	10	,	,	PUNCT
cblr-11897	69	11	and	and	CCONJ
cblr-11897	69	12	polices	police	NOUN
cblr-11897	69	13	from	from	ADP
cblr-11897	69	14	across	across	ADP
cblr-11897	69	15	the	the	DET
cblr-11897	69	16	federal	federal	ADJ
cblr-11897	69	17	government	government	NOUN
cblr-11897	69	18	to	to	PART
cblr-11897	69	19	show	show	VERB
cblr-11897	69	20	that	that	SCONJ
cblr-11897	69	21	there	there	PRON
cblr-11897	69	22	exists	exist	VERB
cblr-11897	69	23	a	a	DET
cblr-11897	69	24	broad	broad	ADJ
cblr-11897	69	25	legal	legal	ADJ
cblr-11897	69	26	basis	basis	NOUN
cblr-11897	69	27	for	for	ADP
cblr-11897	69	28	considering	consider	VERB
cblr-11897	69	29	financial	financial	ADJ
cblr-11897	69	30	distress	distress	NOUN
cblr-11897	69	31	when	when	SCONJ
cblr-11897	69	32	imposing	impose	VERB
cblr-11897	69	33	civil	civil	ADJ
cblr-11897	69	34	or	or	CCONJ
cblr-11897	69	35	criminal	criminal	ADJ
cblr-11897	69	36	liability	liability	NOUN
cblr-11897	69	37	on	on	ADP
cblr-11897	69	38	corporations	corporation	NOUN
cblr-11897	69	39	.	.	PUNCT
cblr-11897	70	1	i	i	PRON
cblr-11897	70	2	show	show	VERB
cblr-11897	70	3	that	that	SCONJ
cblr-11897	70	4	when	when	SCONJ
cblr-11897	70	5	imposing	impose	VERB
cblr-11897	70	6	fines	fine	NOUN
cblr-11897	70	7	,	,	PUNCT
cblr-11897	70	8	government	government	NOUN
cblr-11897	70	9	officials	official	NOUN
cblr-11897	70	10	are	be	AUX
cblr-11897	70	11	allowed	allow	VERB
cblr-11897	70	12	,	,	PUNCT
cblr-11897	70	13	encouraged	encourage	VERB
cblr-11897	70	14	,	,	PUNCT
cblr-11897	70	15	or	or	CCONJ
cblr-11897	70	16	even	even	ADV
cblr-11897	70	17	required	require	VERB
cblr-11897	70	18	to	to	PART
cblr-11897	70	19	consider	consider	VERB
cblr-11897	70	20	the	the	DET
cblr-11897	70	21	effect	effect	NOUN
cblr-11897	70	22	of	of	ADP
cblr-11897	70	23	penalties	penalty	NOUN
cblr-11897	70	24	on	on	ADP
cblr-11897	70	25	“	"	PUNCT
cblr-11897	70	26	innocent	innocent	ADJ
cblr-11897	70	27	employees	employee	NOUN
cblr-11897	70	28	,	,	PUNCT
cblr-11897	70	29	”	"	PUNCT
cblr-11897	70	30	“	"	PUNCT
cblr-11897	70	31	customers	customer	NOUN
cblr-11897	70	32	,	,	PUNCT
cblr-11897	70	33	”	"	PUNCT
cblr-11897	70	34	“	"	PUNCT
cblr-11897	70	35	competition	competition	NOUN
cblr-11897	70	36	,	,	PUNCT
cblr-11897	70	37	”	"	PUNCT
cblr-11897	70	38	“	"	PUNCT
cblr-11897	70	39	ability	ability	NOUN
cblr-11897	70	40	to	to	PART
cblr-11897	70	41	pay	pay	VERB
cblr-11897	70	42	,	,	PUNCT
cblr-11897	70	43	”	"	PUNCT
cblr-11897	70	44	“	"	PUNCT
cblr-11897	70	45	ability	ability	NOUN
cblr-11897	70	46	to	to	PART
cblr-11897	70	47	continue	continue	VERB
cblr-11897	70	48	in	in	ADP
cblr-11897	70	49	business	business	NOUN
cblr-11897	70	50	,	,	PUNCT
cblr-11897	70	51	”	"	PUNCT
cblr-11897	70	52	“	"	PUNCT
cblr-11897	70	53	others	other	NOUN
cblr-11897	70	54	not	not	PART
cblr-11897	70	55	proven	prove	VERB
cblr-11897	70	56	personally	personally	ADV
cblr-11897	70	57	culpable	culpable	ADJ
cblr-11897	70	58	,	,	PUNCT
cblr-11897	70	59	”	"	PUNCT
cblr-11897	70	60	and	and	CCONJ
cblr-11897	70	61	“	"	PUNCT
cblr-11897	70	62	the	the	DET
cblr-11897	70	63	public	public	NOUN
cblr-11897	70	64	generally	generally	ADV
cblr-11897	70	65	.	.	PUNCT
cblr-11897	71	1	”19	”19	NOUN
cblr-11897	71	2	using	use	VERB
cblr-11897	71	3	data	datum	NOUN
cblr-11897	71	4	on	on	ADP
cblr-11897	71	5	over	over	ADP
cblr-11897	71	6	400,000	400,000	NUM
cblr-11897	71	7	criminal	criminal	ADJ
cblr-11897	71	8	and	and	CCONJ
cblr-11897	71	9	civil	civil	ADJ
cblr-11897	71	10	cases	case	NOUN
cblr-11897	71	11	with	with	ADP
cblr-11897	71	12	penalties	penalty	NOUN
cblr-11897	71	13	totaling	total	VERB
cblr-11897	71	14	more	more	ADJ
cblr-11897	71	15	than	than	ADP
cblr-11897	71	16	$	$	SYM
cblr-11897	71	17	600	600	NUM
cblr-11897	71	18	billion	billion	NUM
cblr-11897	71	19	,	,	PUNCT
cblr-11897	71	20	i	i	PRON
cblr-11897	71	21	show	show	VERB
cblr-11897	71	22	that	that	SCONJ
cblr-11897	71	23	at	at	ADV
cblr-11897	71	24	least	least	ADV
cblr-11897	71	25	96	96	NUM
cblr-11897	71	26	%	%	NOUN
cblr-11897	71	27	of	of	ADP
cblr-11897	71	28	the	the	DET
cblr-11897	71	29	monetary	monetary	ADJ
cblr-11897	71	30	value	value	NOUN
cblr-11897	71	31	of	of	ADP
cblr-11897	71	32	federal	federal	ADJ
cblr-11897	71	33	penalties	penalty	NOUN
cblr-11897	71	34	are	be	AUX
cblr-11897	71	35	imposed	impose	VERB
cblr-11897	71	36	by	by	ADP
cblr-11897	71	37	departments	department	NOUN
cblr-11897	71	38	,	,	PUNCT
cblr-11897	71	39	agencies	agency	NOUN
cblr-11897	71	40	,	,	PUNCT
cblr-11897	71	41	and	and	CCONJ
cblr-11897	71	42	commissions	commission	NOUN
cblr-11897	71	43	governed	govern	VERB
cblr-11897	71	44	by	by	ADP
cblr-11897	71	45	statutes	statute	NOUN
cblr-11897	71	46	,	,	PUNCT
cblr-11897	71	47	regulations	regulation	NOUN
cblr-11897	71	48	,	,	PUNCT
cblr-11897	71	49	or	or	CCONJ
cblr-11897	71	50	policies	policy	NOUN
cblr-11897	71	51	that	that	PRON
cblr-11897	71	52	instruct	instruct	VERB
cblr-11897	71	53	officials	official	NOUN
cblr-11897	71	54	to	to	PART
cblr-11897	71	55	consider	consider	VERB
cblr-11897	71	56	collateral	collateral	ADJ
cblr-11897	71	57	consequences.20	consequences.20	PROPN
cblr-11897	71	58	second	second	ADJ
cblr-11897	71	59	,	,	PUNCT
cblr-11897	71	60	i	i	PRON
cblr-11897	71	61	show	show	VERB
cblr-11897	71	62	that	that	SCONJ
cblr-11897	71	63	government	government	NOUN
cblr-11897	71	64	officials	official	NOUN
cblr-11897	71	65	do	do	AUX
cblr-11897	71	66	,	,	PUNCT
cblr-11897	71	67	in	in	ADP
cblr-11897	71	68	fact	fact	NOUN
cblr-11897	71	69	,	,	PUNCT
cblr-11897	71	70	reduce	reduce	VERB
cblr-11897	71	71	corporate	corporate	ADJ
cblr-11897	71	72	liability	liability	NOUN
cblr-11897	71	73	because	because	SCONJ
cblr-11897	71	74	of	of	ADP
cblr-11897	71	75	concerns	concern	NOUN
cblr-11897	71	76	about	about	ADP
cblr-11897	71	77	collateral	collateral	ADJ
cblr-11897	71	78	consequences	consequence	NOUN
cblr-11897	71	79	.	.	PUNCT
cblr-11897	72	1	i	i	PRON
cblr-11897	72	2	provide	provide	VERB
cblr-11897	72	3	statistical	statistical	ADJ
cblr-11897	72	4	evidence	evidence	NOUN
cblr-11897	72	5	for	for	ADP
cblr-11897	72	6	the	the	DET
cblr-11897	72	7	frequency	frequency	NOUN
cblr-11897	72	8	of	of	ADP
cblr-11897	72	9	penalty	penalty	NOUN
cblr-11897	72	10	reductions	reduction	NOUN
cblr-11897	72	11	in	in	ADP
cblr-11897	72	12	corporate	corporate	ADJ
cblr-11897	72	13	criminal	criminal	ADJ
cblr-11897	72	14	proceedings	proceeding	NOUN
cblr-11897	72	15	.	.	PUNCT
cblr-11897	73	1	the	the	DET
cblr-11897	73	2	-	-	PUNCT
cblr-11897	73	3	first	first	ADJ
cblr-11897	73	4	-	-	PUNCT
cblr-11897	73	5	quarter	quarter	NOUN
cblr-11897	73	6	-	-	PUNCT
cblr-11897	73	7	of	of	ADP
cblr-11897	73	8	-	-	PUNCT
cblr-11897	73	9	fy-2005/	fy-2005/	NOUN
cblr-11897	73	10	[	[	X
cblr-11897	73	11	https://perma.cc/q8g3-zrld	https://perma.cc/q8g3-zrld	NOUN
cblr-11897	73	12	]	]	PUNCT
cblr-11897	73	13	(	(	PUNCT
cblr-11897	73	14	converted	convert	VERB
cblr-11897	73	15	from	from	ADP
cblr-11897	73	16	won	win	VERB
cblr-11897	73	17	using	use	VERB
cblr-11897	73	18	the	the	DET
cblr-11897	73	19	exchange	exchange	NOUN
cblr-11897	73	20	rate	rate	NOUN
cblr-11897	73	21	on	on	ADP
cblr-11897	73	22	march	march	PROPN
cblr-11897	73	23	31	31	NUM
cblr-11897	73	24	,	,	PUNCT
cblr-11897	73	25	2005	2005	NUM
cblr-11897	73	26	)	)	PUNCT
cblr-11897	73	27	.	.	PUNCT
cblr-11897	74	1	19	19	NUM
cblr-11897	74	2	see	see	VERB
cblr-11897	74	3	infra	infra	NOUN
cblr-11897	74	4	appendix	appendix	NOUN
cblr-11897	74	5	ii	ii	NOUN
cblr-11897	74	6	.	.	PROPN
cblr-11897	74	7	20	20	NUM
cblr-11897	74	8	see	see	VERB
cblr-11897	74	9	infra	infra	NOUN
cblr-11897	74	10	section	section	NOUN
cblr-11897	74	11	ii	ii	PROPN
cblr-11897	74	12	6	6	NUM
cblr-11897	74	13	columbia	columbia	PROPN
cblr-11897	74	14	business	business	NOUN
cblr-11897	74	15	law	law	PROPN
cblr-11897	74	16	review	review	NOUN
cblr-11897	74	17	[	[	X
cblr-11897	74	18	vol	vol	NOUN
cblr-11897	74	19	.	.	PUNCT
cblr-11897	74	20	2023	2023	NUM
cblr-11897	74	21	under	under	ADP
cblr-11897	74	22	the	the	DET
cblr-11897	74	23	united	united	PROPN
cblr-11897	74	24	states	states	PROPN
cblr-11897	74	25	sentencing	sentence	VERB
cblr-11897	74	26	guidelines	guideline	NOUN
cblr-11897	74	27	for	for	ADP
cblr-11897	74	28	organizations	organization	NOUN
cblr-11897	74	29	,	,	PUNCT
cblr-11897	74	30	liability	liability	NOUN
cblr-11897	74	31	may	may	AUX
cblr-11897	74	32	be	be	AUX
cblr-11897	74	33	reduced	reduce	VERB
cblr-11897	74	34	based	base	VERB
cblr-11897	74	35	on	on	ADP
cblr-11897	74	36	a	a	DET
cblr-11897	74	37	defendant	defendant	NOUN
cblr-11897	74	38	’s	’s	PART
cblr-11897	74	39	inability	inability	NOUN
cblr-11897	74	40	to	to	PART
cblr-11897	74	41	pay	pay	VERB
cblr-11897	74	42	so	so	ADV
cblr-11897	74	43	long	long	ADV
cblr-11897	74	44	as	as	SCONJ
cblr-11897	74	45	the	the	DET
cblr-11897	74	46	“	"	PUNCT
cblr-11897	74	47	reduction	reduction	NOUN
cblr-11897	74	48	under	under	ADP
cblr-11897	74	49	this	this	DET
cblr-11897	74	50	subsection	subsection	NOUN
cblr-11897	74	51	shall	shall	AUX
cblr-11897	74	52	not	not	PART
cblr-11897	74	53	be	be	AUX
cblr-11897	74	54	more	more	ADV
cblr-11897	74	55	than	than	ADP
cblr-11897	74	56	necessary	necessary	ADJ
cblr-11897	74	57	to	to	PART
cblr-11897	74	58	avoid	avoid	VERB
cblr-11897	74	59	substantially	substantially	ADV
cblr-11897	74	60	jeopardizing	jeopardize	VERB
cblr-11897	74	61	the	the	DET
cblr-11897	74	62	continued	continue	VERB
cblr-11897	74	63	viability	viability	NOUN
cblr-11897	74	64	of	of	ADP
cblr-11897	74	65	the	the	DET
cblr-11897	74	66	organization	organization	NOUN
cblr-11897	74	67	.	.	PUNCT
cblr-11897	75	1	”21	”21	ADV
cblr-11897	76	1	i	i	PRON
cblr-11897	76	2	collect	collect	VERB
cblr-11897	76	3	data	datum	NOUN
cblr-11897	76	4	from	from	ADP
cblr-11897	76	5	the	the	DET
cblr-11897	76	6	united	united	PROPN
cblr-11897	76	7	states	states	PROPN
cblr-11897	76	8	sentencing	sentencing	NOUN
cblr-11897	76	9	commission	commission	NOUN
cblr-11897	76	10	on	on	ADP
cblr-11897	76	11	organizational	organizational	ADJ
cblr-11897	76	12	defendants	defendant	NOUN
cblr-11897	76	13	from	from	ADP
cblr-11897	76	14	2002	2002	NUM
cblr-11897	76	15	through	through	ADP
cblr-11897	76	16	2020	2020	NUM
cblr-11897	76	17	to	to	PART
cblr-11897	76	18	gauge	gauge	VERB
cblr-11897	76	19	reductions	reduction	NOUN
cblr-11897	76	20	in	in	ADP
cblr-11897	76	21	practice	practice	NOUN
cblr-11897	76	22	.	.	PUNCT
cblr-11897	77	1	i	i	PRON
cblr-11897	77	2	find	find	VERB
cblr-11897	77	3	that	that	SCONJ
cblr-11897	77	4	20.6	20.6	NUM
cblr-11897	77	5	%	%	NOUN
cblr-11897	77	6	of	of	ADP
cblr-11897	77	7	solvent	solvent	NOUN
cblr-11897	77	8	firms	firm	NOUN
cblr-11897	77	9	and	and	CCONJ
cblr-11897	77	10	54.2	54.2	NUM
cblr-11897	77	11	%	%	NOUN
cblr-11897	77	12	of	of	ADP
cblr-11897	77	13	financially	financially	ADV
cblr-11897	77	14	distressed	distressed	ADJ
cblr-11897	77	15	firms	firm	NOUN
cblr-11897	77	16	have	have	AUX
cblr-11897	77	17	had	have	VERB
cblr-11897	77	18	their	their	PRON
cblr-11897	77	19	fines	fine	NOUN
cblr-11897	77	20	explicitly	explicitly	ADV
cblr-11897	77	21	reduced	reduce	VERB
cblr-11897	77	22	because	because	SCONJ
cblr-11897	77	23	of	of	ADP
cblr-11897	77	24	concerns	concern	NOUN
cblr-11897	77	25	about	about	ADP
cblr-11897	77	26	financial	financial	ADJ
cblr-11897	77	27	distress.22	distress.22	NOUN
cblr-11897	77	28	third	third	NOUN
cblr-11897	77	29	,	,	PUNCT
cblr-11897	77	30	i	i	PRON
cblr-11897	77	31	examine	examine	VERB
cblr-11897	77	32	which	which	DET
cblr-11897	77	33	aspects	aspect	NOUN
cblr-11897	77	34	of	of	ADP
cblr-11897	77	35	a	a	DET
cblr-11897	77	36	defendant	defendant	NOUN
cblr-11897	77	37	corporation	corporation	NOUN
cblr-11897	77	38	’s	’s	PART
cblr-11897	77	39	finances	finance	NOUN
cblr-11897	77	40	lead	lead	VERB
cblr-11897	77	41	officials	official	NOUN
cblr-11897	77	42	to	to	PART
cblr-11897	77	43	reduce	reduce	VERB
cblr-11897	77	44	liability	liability	NOUN
cblr-11897	77	45	.	.	PUNCT
cblr-11897	78	1	to	to	PART
cblr-11897	78	2	do	do	VERB
cblr-11897	78	3	so	so	ADV
cblr-11897	78	4	,	,	PUNCT
cblr-11897	78	5	i	i	PRON
cblr-11897	78	6	provide	provide	VERB
cblr-11897	78	7	detailed	detailed	ADJ
cblr-11897	78	8	case	case	NOUN
cblr-11897	78	9	studies	study	NOUN
cblr-11897	78	10	of	of	ADP
cblr-11897	78	11	instances	instance	NOUN
cblr-11897	78	12	where	where	SCONJ
cblr-11897	78	13	government	government	NOUN
cblr-11897	78	14	officials	official	NOUN
cblr-11897	78	15	explicitly	explicitly	ADV
cblr-11897	78	16	reduced	reduce	VERB
cblr-11897	78	17	liability	liability	NOUN
cblr-11897	78	18	because	because	SCONJ
cblr-11897	78	19	of	of	ADP
cblr-11897	78	20	the	the	DET
cblr-11897	78	21	fear	fear	NOUN
cblr-11897	78	22	of	of	ADP
cblr-11897	78	23	collateral	collateral	ADJ
cblr-11897	78	24	consequences	consequence	NOUN
cblr-11897	78	25	.	.	PUNCT
cblr-11897	79	1	the	the	DET
cblr-11897	79	2	examples	example	NOUN
cblr-11897	79	3	include	include	VERB
cblr-11897	79	4	liability	liability	NOUN
cblr-11897	79	5	arising	arise	VERB
cblr-11897	79	6	from	from	ADP
cblr-11897	79	7	price	price	NOUN
cblr-11897	79	8	fixing,23	fixing,23	NOUN
cblr-11897	79	9	bribery,24	bribery,24	NOUN
cblr-11897	79	10	fraud,25	fraud,25	PROPN
cblr-11897	79	11	and	and	CCONJ
cblr-11897	79	12	environmental	environmental	ADJ
cblr-11897	79	13	harm.26	harm.26	X
cblr-11897	80	1	i	i	PRON
cblr-11897	80	2	analyze	analyze	VERB
cblr-11897	80	3	the	the	DET
cblr-11897	80	4	settlement	settlement	NOUN
cblr-11897	80	5	language	language	NOUN
cblr-11897	80	6	and	and	CCONJ
cblr-11897	80	7	the	the	DET
cblr-11897	80	8	firms	firm	NOUN
cblr-11897	80	9	’	’	PART
cblr-11897	80	10	financial	financial	ADJ
cblr-11897	80	11	conditions	condition	NOUN
cblr-11897	80	12	at	at	ADP
cblr-11897	80	13	the	the	DET
cblr-11897	80	14	time	time	NOUN
cblr-11897	80	15	of	of	ADP
cblr-11897	80	16	liability	liability	NOUN
cblr-11897	80	17	to	to	PART
cblr-11897	80	18	judge	judge	VERB
cblr-11897	80	19	whether	whether	SCONJ
cblr-11897	80	20	the	the	DET
cblr-11897	80	21	concerns	concern	NOUN
cblr-11897	80	22	about	about	ADP
cblr-11897	80	23	financial	financial	ADJ
cblr-11897	80	24	distress	distress	NOUN
cblr-11897	80	25	were	be	AUX
cblr-11897	80	26	wellfounded	wellfounde	VERB
cblr-11897	80	27	and	and	CCONJ
cblr-11897	80	28	conclude	conclude	VERB
cblr-11897	80	29	that	that	SCONJ
cblr-11897	80	30	these	these	DET
cblr-11897	80	31	concerns	concern	NOUN
cblr-11897	80	32	appear	appear	VERB
cblr-11897	80	33	valid	valid	ADJ
cblr-11897	80	34	in	in	ADP
cblr-11897	80	35	some	some	PRON
cblr-11897	80	36	,	,	PUNCT
cblr-11897	80	37	but	but	CCONJ
cblr-11897	80	38	not	not	PART
cblr-11897	80	39	most	most	ADJ
cblr-11897	80	40	,	,	PUNCT
cblr-11897	80	41	cases	case	NOUN
cblr-11897	80	42	.	.	PUNCT
cblr-11897	81	1	in	in	ADP
cblr-11897	81	2	the	the	DET
cblr-11897	81	3	sample	sample	NOUN
cblr-11897	81	4	of	of	ADP
cblr-11897	81	5	cases	case	NOUN
cblr-11897	81	6	that	that	PRON
cblr-11897	81	7	i	i	PRON
cblr-11897	81	8	consider	consider	VERB
cblr-11897	81	9	,	,	PUNCT
cblr-11897	81	10	the	the	DET
cblr-11897	81	11	reductions	reduction	NOUN
cblr-11897	81	12	in	in	ADP
cblr-11897	81	13	fines	fine	NOUN
cblr-11897	81	14	seem	seem	VERB
cblr-11897	81	15	to	to	PART
cblr-11897	81	16	have	have	AUX
cblr-11897	81	17	been	be	AUX
cblr-11897	81	18	driven	drive	VERB
cblr-11897	81	19	by	by	ADP
cblr-11897	81	20	misconceptions	misconception	NOUN
cblr-11897	81	21	about	about	ADP
cblr-11897	81	22	corporate	corporate	ADJ
cblr-11897	81	23	finance	finance	NOUN
cblr-11897	81	24	and	and	CCONJ
cblr-11897	81	25	financial	financial	ADJ
cblr-11897	81	26	accounting	accounting	NOUN
cblr-11897	81	27	rather	rather	ADV
cblr-11897	81	28	than	than	ADP
cblr-11897	81	29	by	by	ADP
cblr-11897	81	30	true	true	ADJ
cblr-11897	81	31	financial	financial	ADJ
cblr-11897	81	32	distress	distress	NOUN
cblr-11897	81	33	.	.	PUNCT
cblr-11897	82	1	in	in	ADP
cblr-11897	82	2	particular	particular	ADJ
cblr-11897	82	3	,	,	PUNCT
cblr-11897	82	4	the	the	DET
cblr-11897	82	5	firms	firm	NOUN
cblr-11897	82	6	that	that	PRON
cblr-11897	82	7	i	i	PRON
cblr-11897	82	8	analyze	analyze	VERB
cblr-11897	82	9	often	often	ADV
cblr-11897	82	10	have	have	VERB
cblr-11897	82	11	low	low	ADJ
cblr-11897	82	12	or	or	CCONJ
cblr-11897	82	13	negative	negative	ADJ
cblr-11897	82	14	net	net	ADJ
cblr-11897	82	15	current	current	ADJ
cblr-11897	82	16	assets	asset	NOUN
cblr-11897	82	17	(	(	PUNCT
cblr-11897	82	18	i.e.	i.e.	X
cblr-11897	82	19	,	,	PUNCT
cblr-11897	82	20	cash	cash	NOUN
cblr-11897	82	21	on	on	ADP
cblr-11897	82	22	hand	hand	NOUN
cblr-11897	82	23	)	)	PUNCT
cblr-11897	82	24	,	,	PUNCT
cblr-11897	82	25	despite	despite	SCONJ
cblr-11897	82	26	having	have	VERB
cblr-11897	82	27	book	book	NOUN
cblr-11897	82	28	and	and	CCONJ
cblr-11897	82	29	21	21	NUM
cblr-11897	82	30	u.s	u.s	PROPN
cblr-11897	82	31	.	.	PROPN
cblr-11897	82	32	sent’g	sent’g	NOUN
cblr-11897	82	33	guidelines	guideline	NOUN
cblr-11897	82	34	manual	manual	NOUN
cblr-11897	82	35	§	§	PROPN
cblr-11897	82	36	8c3.3	8c3.3	NUM
cblr-11897	82	37	(	(	PUNCT
cblr-11897	82	38	u.s	u.s	PROPN
cblr-11897	82	39	.	.	PROPN
cblr-11897	82	40	sent’g	sent’g	NOUN
cblr-11897	82	41	comm’n	comm’n	NOUN
cblr-11897	82	42	2021	2021	NUM
cblr-11897	82	43	)	)	PUNCT
cblr-11897	82	44	.	.	PUNCT
cblr-11897	83	1	22	22	NUM
cblr-11897	83	2	see	see	VERB
cblr-11897	83	3	infra	infra	NOUN
cblr-11897	83	4	section	section	NOUN
cblr-11897	83	5	iii.a	iii.a	PROPN
cblr-11897	83	6	.	.	PUNCT
cblr-11897	83	7	23	23	NUM
cblr-11897	83	8	plea	plea	NOUN
cblr-11897	83	9	agreement	agreement	NOUN
cblr-11897	83	10	at	at	ADP
cblr-11897	83	11	2	2	NUM
cblr-11897	83	12	,	,	PUNCT
cblr-11897	83	13	united	united	PROPN
cblr-11897	83	14	states	states	PROPN
cblr-11897	83	15	v.	v.	ADP
cblr-11897	83	16	hynix	hynix	PROPN
cblr-11897	83	17	semiconductor	semiconductor	PROPN
cblr-11897	83	18	inc	inc	PROPN
cblr-11897	83	19	.	.	PROPN
cblr-11897	83	20	,	,	PUNCT
cblr-11897	83	21	no	no	INTJ
cblr-11897	83	22	.	.	PUNCT
cblr-11897	84	1	cr	cr	PROPN
cblr-11897	84	2	05	05	NUM
cblr-11897	84	3	-	-	SYM
cblr-11897	84	4	249	249	NUM
cblr-11897	84	5	(	(	PUNCT
cblr-11897	84	6	n.d	n.d	PROPN
cblr-11897	84	7	.	.	PROPN
cblr-11897	84	8	cal	cal	PROPN
cblr-11897	84	9	.	.	PUNCT
cblr-11897	85	1	may	may	AUX
cblr-11897	85	2	11	11	NUM
cblr-11897	85	3	,	,	PUNCT
cblr-11897	85	4	2005	2005	NUM
cblr-11897	85	5	)	)	PUNCT
cblr-11897	85	6	.	.	PUNCT
cblr-11897	86	1	24	24	NUM
cblr-11897	86	2	plea	plea	NOUN
cblr-11897	86	3	agreement	agreement	NOUN
cblr-11897	86	4	at	at	ADP
cblr-11897	86	5	1	1	NUM
cblr-11897	86	6	,	,	PUNCT
cblr-11897	86	7	united	united	PROPN
cblr-11897	86	8	states	states	PROPN
cblr-11897	86	9	v.	v.	PROPN
cblr-11897	86	10	alcoa	alcoa	PROPN
cblr-11897	86	11	world	world	PROPN
cblr-11897	86	12	alumina	alumina	PROPN
cblr-11897	86	13	llc	llc	PROPN
cblr-11897	86	14	,	,	PUNCT
cblr-11897	86	15	no	no	INTJ
cblr-11897	86	16	.	.	PUNCT
cblr-11897	87	1	2:14	2:14	NUM
cblr-11897	87	2	-	-	PUNCT
cblr-11897	87	3	cr-00007	cr-00007	NOUN
cblr-11897	87	4	-	-	PUNCT
cblr-11897	87	5	dwa	dwa	NOUN
cblr-11897	87	6	(	(	PUNCT
cblr-11897	87	7	w.d	w.d	PROPN
cblr-11897	87	8	.	.	PROPN
cblr-11897	87	9	pa	pa	PROPN
cblr-11897	87	10	.	.	PUNCT
cblr-11897	87	11	jan	jan	PROPN
cblr-11897	87	12	.	.	PROPN
cblr-11897	87	13	9	9	NUM
cblr-11897	87	14	,	,	PUNCT
cblr-11897	87	15	2014	2014	NUM
cblr-11897	87	16	)	)	PUNCT
cblr-11897	87	17	.	.	PUNCT
cblr-11897	88	1	25	25	NUM
cblr-11897	88	2	deferred	defer	VERB
cblr-11897	88	3	prosecution	prosecution	NOUN
cblr-11897	88	4	agreement	agreement	NOUN
cblr-11897	88	5	at	at	ADP
cblr-11897	88	6	1	1	NUM
cblr-11897	88	7	,	,	PUNCT
cblr-11897	88	8	united	united	PROPN
cblr-11897	88	9	states	states	PROPN
cblr-11897	88	10	v.	v.	PROPN
cblr-11897	88	11	beazer	beazer	PROPN
cblr-11897	88	12	homes	homes	PROPN
cblr-11897	88	13	usa	usa	PROPN
cblr-11897	88	14	,	,	PUNCT
cblr-11897	88	15	inc	inc	PROPN
cblr-11897	88	16	.	.	PROPN
cblr-11897	88	17	,	,	PUNCT
cblr-11897	88	18	no	no	INTJ
cblr-11897	88	19	.	.	PUNCT
cblr-11897	89	1	3:09cr113	3:09cr113	NUM
cblr-11897	89	2	-	-	SYM
cblr-11897	89	3	w	w	PROPN
cblr-11897	89	4	(	(	PUNCT
cblr-11897	89	5	w.d.n.c	w.d.n.c	PROPN
cblr-11897	89	6	.	.	PROPN
cblr-11897	89	7	jul	jul	PROPN
cblr-11897	89	8	.	.	PROPN
cblr-11897	89	9	1	1	NUM
cblr-11897	89	10	,	,	PUNCT
cblr-11897	89	11	2009	2009	NUM
cblr-11897	89	12	)	)	PUNCT
cblr-11897	89	13	.	.	PUNCT
cblr-11897	90	1	26	26	NUM
cblr-11897	90	2	plea	plea	NOUN
cblr-11897	90	3	agreement	agreement	NOUN
cblr-11897	90	4	at	at	ADP
cblr-11897	90	5	4	4	NUM
cblr-11897	90	6	,	,	PUNCT
cblr-11897	90	7	united	united	PROPN
cblr-11897	90	8	states	states	PROPN
cblr-11897	90	9	v.	v.	ADP
cblr-11897	90	10	iav	iav	PROPN
cblr-11897	90	11	gmbh	gmbh	PROPN
cblr-11897	90	12	,	,	PUNCT
cblr-11897	90	13	no	no	INTJ
cblr-11897	90	14	.	.	NOUN
cblr-11897	90	15	16	16	NUM
cblr-11897	90	16	-	-	PUNCT
cblr-11897	90	17	cr-20394	cr-20394	NOUN
cblr-11897	90	18	(	(	PUNCT
cblr-11897	90	19	e.d	e.d	PROPN
cblr-11897	90	20	.	.	PROPN
cblr-11897	90	21	mich	mich	PROPN
cblr-11897	90	22	.	.	PUNCT
cblr-11897	91	1	jan	jan	PROPN
cblr-11897	91	2	..	..	PROPN
cblr-11897	91	3	18	18	NUM
cblr-11897	91	4	,	,	PUNCT
cblr-11897	91	5	2019	2019	NUM
cblr-11897	91	6	)	)	PUNCT
cblr-11897	91	7	.	.	PUNCT
cblr-11897	92	1	no	no	INTJ
cblr-11897	92	2	.	.	NOUN
cblr-11897	92	3	1	1	NUM
cblr-11897	92	4	]	]	X
cblr-11897	92	5	corporate	corporate	ADJ
cblr-11897	92	6	liability	liability	NOUN
cblr-11897	92	7	,	,	PUNCT
cblr-11897	92	8	collateral	collateral	ADJ
cblr-11897	92	9	consequences	consequence	NOUN
cblr-11897	92	10	,	,	PUNCT
cblr-11897	92	11	&	&	CCONJ
cblr-11897	92	12	capital	capital	NOUN
cblr-11897	92	13	structure	structure	NOUN
cblr-11897	92	14	7	7	NUM
cblr-11897	92	15	market	market	NOUN
cblr-11897	92	16	values	value	NOUN
cblr-11897	92	17	well	well	ADV
cblr-11897	92	18	in	in	ADP
cblr-11897	92	19	excess	excess	NOUN
cblr-11897	92	20	of	of	ADP
cblr-11897	92	21	the	the	DET
cblr-11897	92	22	fines	fine	NOUN
cblr-11897	92	23	imposed.27	imposed.27	VERB
cblr-11897	92	24	these	these	DET
cblr-11897	92	25	firms	firm	NOUN
cblr-11897	92	26	could	could	AUX
cblr-11897	92	27	have	have	AUX
cblr-11897	92	28	paid	pay	VERB
cblr-11897	92	29	the	the	DET
cblr-11897	92	30	full	full	ADJ
cblr-11897	92	31	amount	amount	NOUN
cblr-11897	92	32	without	without	ADP
cblr-11897	92	33	facing	face	VERB
cblr-11897	92	34	distress	distress	NOUN
cblr-11897	92	35	.	.	PUNCT
cblr-11897	93	1	fourth	fourth	ADJ
cblr-11897	93	2	and	and	CCONJ
cblr-11897	93	3	finally	finally	ADV
cblr-11897	93	4	,	,	PUNCT
cblr-11897	93	5	i	i	PRON
cblr-11897	93	6	discuss	discuss	VERB
cblr-11897	93	7	how	how	SCONJ
cblr-11897	93	8	government	government	NOUN
cblr-11897	93	9	officials	official	NOUN
cblr-11897	93	10	should	should	AUX
cblr-11897	93	11	better	well	ADV
cblr-11897	93	12	approach	approach	VERB
cblr-11897	93	13	the	the	DET
cblr-11897	93	14	decision	decision	NOUN
cblr-11897	93	15	of	of	ADP
cblr-11897	93	16	whether	whether	SCONJ
cblr-11897	93	17	,	,	PUNCT
cblr-11897	93	18	and	and	CCONJ
cblr-11897	93	19	how	how	SCONJ
cblr-11897	93	20	,	,	PUNCT
cblr-11897	93	21	to	to	PART
cblr-11897	93	22	take	take	VERB
cblr-11897	93	23	collateral	collateral	ADJ
cblr-11897	93	24	consequences	consequence	NOUN
cblr-11897	93	25	into	into	ADP
cblr-11897	93	26	account.28	account.28	PROPN
cblr-11897	93	27	i	i	PRON
cblr-11897	93	28	provide	provide	VERB
cblr-11897	93	29	a	a	DET
cblr-11897	93	30	simple	simple	ADJ
cblr-11897	93	31	corporate	corporate	ADJ
cblr-11897	93	32	finance	finance	NOUN
cblr-11897	93	33	framework	framework	NOUN
cblr-11897	93	34	to	to	PART
cblr-11897	93	35	help	help	VERB
cblr-11897	93	36	officials	official	NOUN
cblr-11897	93	37	understand	understand	VERB
cblr-11897	93	38	whether	whether	SCONJ
cblr-11897	93	39	collateral	collateral	ADJ
cblr-11897	93	40	consequences	consequence	NOUN
cblr-11897	93	41	are	be	AUX
cblr-11897	93	42	in	in	ADP
cblr-11897	93	43	fact	fact	NOUN
cblr-11897	93	44	likely	likely	ADJ
cblr-11897	93	45	.	.	PUNCT
cblr-11897	94	1	i	i	PRON
cblr-11897	94	2	suggest	suggest	VERB
cblr-11897	94	3	that	that	SCONJ
cblr-11897	94	4	,	,	PUNCT
cblr-11897	94	5	in	in	ADP
cblr-11897	94	6	most	most	ADJ
cblr-11897	94	7	cases	case	NOUN
cblr-11897	94	8	,	,	PUNCT
cblr-11897	94	9	fines	fine	NOUN
cblr-11897	94	10	need	need	AUX
cblr-11897	94	11	not	not	PART
cblr-11897	94	12	be	be	AUX
cblr-11897	94	13	reduced	reduce	VERB
cblr-11897	94	14	,	,	PUNCT
cblr-11897	94	15	because	because	SCONJ
cblr-11897	94	16	collateral	collateral	ADJ
cblr-11897	94	17	consequences	consequence	NOUN
cblr-11897	94	18	are	be	AUX
cblr-11897	94	19	unlikely	unlikely	ADJ
cblr-11897	94	20	.	.	PUNCT
cblr-11897	95	1	i	i	PRON
cblr-11897	95	2	also	also	ADV
cblr-11897	95	3	argue	argue	VERB
cblr-11897	95	4	that	that	SCONJ
cblr-11897	95	5	when	when	SCONJ
cblr-11897	95	6	collateral	collateral	ADJ
cblr-11897	95	7	consequences	consequence	NOUN
cblr-11897	95	8	are	be	AUX
cblr-11897	95	9	likely	likely	ADJ
cblr-11897	95	10	to	to	PART
cblr-11897	95	11	occur	occur	VERB
cblr-11897	95	12	,	,	PUNCT
cblr-11897	95	13	reductions	reduction	NOUN
cblr-11897	95	14	should	should	AUX
cblr-11897	95	15	not	not	PART
cblr-11897	95	16	be	be	AUX
cblr-11897	95	17	a	a	DET
cblr-11897	95	18	forgone	forgone	ADJ
cblr-11897	95	19	conclusion	conclusion	NOUN
cblr-11897	95	20	.	.	PUNCT
cblr-11897	96	1	however	however	ADV
cblr-11897	96	2	,	,	PUNCT
cblr-11897	96	3	when	when	SCONJ
cblr-11897	96	4	officials	official	NOUN
cblr-11897	96	5	do	do	AUX
cblr-11897	96	6	decide	decide	VERB
cblr-11897	96	7	to	to	PART
cblr-11897	96	8	take	take	VERB
cblr-11897	96	9	collateral	collateral	ADJ
cblr-11897	96	10	consequences	consequence	NOUN
cblr-11897	96	11	into	into	ADP
cblr-11897	96	12	account	account	NOUN
cblr-11897	96	13	,	,	PUNCT
cblr-11897	96	14	i	i	PRON
cblr-11897	96	15	discuss	discuss	VERB
cblr-11897	96	16	how	how	SCONJ
cblr-11897	96	17	liability	liability	NOUN
cblr-11897	96	18	can	can	AUX
cblr-11897	96	19	be	be	AUX
cblr-11897	96	20	structured	structure	VERB
cblr-11897	96	21	to	to	PART
cblr-11897	96	22	maximize	maximize	VERB
cblr-11897	96	23	the	the	DET
cblr-11897	96	24	fine	fine	NOUN
cblr-11897	96	25	while	while	SCONJ
cblr-11897	96	26	avoiding	avoid	VERB
cblr-11897	96	27	insolvency	insolvency	NOUN
cblr-11897	96	28	.	.	PUNCT
cblr-11897	97	1	the	the	DET
cblr-11897	97	2	implications	implication	NOUN
cblr-11897	97	3	of	of	ADP
cblr-11897	97	4	this	this	DET
cblr-11897	97	5	paper	paper	NOUN
cblr-11897	97	6	call	call	NOUN
cblr-11897	97	7	into	into	ADP
cblr-11897	97	8	question	question	NOUN
cblr-11897	97	9	the	the	DET
cblr-11897	97	10	balance	balance	NOUN
cblr-11897	97	11	between	between	ADP
cblr-11897	97	12	ex	ex	NOUN
cblr-11897	97	13	ante	ante	NOUN
cblr-11897	97	14	regulation	regulation	NOUN
cblr-11897	97	15	and	and	CCONJ
cblr-11897	97	16	ex	ex	ADJ
cblr-11897	97	17	post	post	NOUN
cblr-11897	97	18	litigation	litigation	NOUN
cblr-11897	97	19	as	as	ADP
cblr-11897	97	20	methods	method	NOUN
cblr-11897	97	21	for	for	ADP
cblr-11897	97	22	controlling	control	VERB
cblr-11897	97	23	harmful	harmful	ADJ
cblr-11897	97	24	actions.29	actions.29	NOUN
cblr-11897	97	25	regulation	regulation	NOUN
cblr-11897	97	26	is	be	AUX
cblr-11897	97	27	imperfect	imperfect	ADJ
cblr-11897	97	28	because	because	SCONJ
cblr-11897	97	29	of	of	ADP
cblr-11897	97	30	regulators	regulator	NOUN
cblr-11897	97	31	’	'	PUNCT
cblr-11897	97	32	imperfect	imperfect	ADJ
cblr-11897	97	33	knowledge	knowledge	NOUN
cblr-11897	97	34	about	about	ADP
cblr-11897	97	35	risks.30	risks.30	NOUN
cblr-11897	97	36	however	however	ADV
cblr-11897	97	37	,	,	PUNCT
cblr-11897	97	38	the	the	DET
cblr-11897	97	39	more	more	ADV
cblr-11897	97	40	imperfect	imperfect	ADJ
cblr-11897	97	41	one	one	NUM
cblr-11897	97	42	system	system	NOUN
cblr-11897	97	43	is	be	AUX
cblr-11897	97	44	,	,	PUNCT
cblr-11897	97	45	the	the	DET
cblr-11897	97	46	more	more	ADJ
cblr-11897	97	47	slack	slack	NOUN
cblr-11897	97	48	must	must	AUX
cblr-11897	97	49	be	be	AUX
cblr-11897	97	50	picked	pick	VERB
cblr-11897	97	51	up	up	ADP
cblr-11897	97	52	by	by	ADP
cblr-11897	97	53	the	the	DET
cblr-11897	97	54	other	other	ADJ
cblr-11897	97	55	system	system	NOUN
cblr-11897	97	56	.	.	PUNCT
cblr-11897	98	1	this	this	DET
cblr-11897	98	2	paper	paper	NOUN
cblr-11897	98	3	shows	show	VERB
cblr-11897	98	4	a	a	DET
cblr-11897	98	5	key	key	ADJ
cblr-11897	98	6	way	way	NOUN
cblr-11897	98	7	in	in	ADP
cblr-11897	98	8	which	which	PRON
cblr-11897	98	9	ex	ex	PUNCT
cblr-11897	98	10	post	post	NOUN
cblr-11897	98	11	litigation	litigation	NOUN
cblr-11897	98	12	fails	fail	VERB
cblr-11897	98	13	to	to	PART
cblr-11897	98	14	create	create	VERB
cblr-11897	98	15	proper	proper	ADJ
cblr-11897	98	16	incentives	incentive	NOUN
cblr-11897	98	17	for	for	ADP
cblr-11897	98	18	corporate	corporate	ADJ
cblr-11897	98	19	actors	actor	NOUN
cblr-11897	98	20	.	.	PUNCT
cblr-11897	99	1	avoiding	avoid	VERB
cblr-11897	99	2	liability	liability	NOUN
cblr-11897	99	3	because	because	SCONJ
cblr-11897	99	4	of	of	ADP
cblr-11897	99	5	collateral	collateral	ADJ
cblr-11897	99	6	consequences	consequence	NOUN
cblr-11897	99	7	means	mean	VERB
cblr-11897	99	8	that	that	SCONJ
cblr-11897	99	9	corporations	corporation	NOUN
cblr-11897	99	10	do	do	AUX
cblr-11897	99	11	not	not	PART
cblr-11897	99	12	fully	fully	ADV
cblr-11897	99	13	internalize	internalize	VERB
cblr-11897	99	14	their	their	PRON
cblr-11897	99	15	externalities	externality	NOUN
cblr-11897	99	16	.	.	PUNCT
cblr-11897	100	1	if	if	SCONJ
cblr-11897	100	2	the	the	DET
cblr-11897	100	3	government	government	NOUN
cblr-11897	100	4	ties	tie	VERB
cblr-11897	100	5	officials	official	NOUN
cblr-11897	100	6	’	'	PUNCT
cblr-11897	100	7	hands	hand	NOUN
cblr-11897	100	8	’	'	PUNCT
cblr-11897	100	9	ex	ex	X
cblr-11897	100	10	post	post	NOUN
cblr-11897	100	11	,	,	PUNCT
cblr-11897	100	12	then	then	ADV
cblr-11897	100	13	,	,	PUNCT
cblr-11897	100	14	in	in	ADP
cblr-11897	100	15	principle	principle	NOUN
cblr-11897	100	16	,	,	PUNCT
cblr-11897	100	17	regulation	regulation	NOUN
cblr-11897	100	18	should	should	AUX
cblr-11897	100	19	be	be	AUX
cblr-11897	100	20	used	use	VERB
cblr-11897	100	21	to	to	PART
cblr-11897	100	22	prevent	prevent	VERB
cblr-11897	100	23	misconduct	misconduct	NOUN
cblr-11897	100	24	in	in	ADP
cblr-11897	100	25	the	the	DET
cblr-11897	100	26	first	first	ADJ
cblr-11897	100	27	place	place	NOUN
cblr-11897	100	28	.	.	PUNCT
cblr-11897	101	1	however	however	ADV
cblr-11897	101	2	,	,	PUNCT
cblr-11897	101	3	it	it	PRON
cblr-11897	101	4	is	be	AUX
cblr-11897	101	5	far	far	ADV
cblr-11897	101	6	from	from	ADP
cblr-11897	101	7	clear	clear	ADJ
cblr-11897	101	8	that	that	SCONJ
cblr-11897	101	9	further	far	ADV
cblr-11897	101	10	ex	ex	X
cblr-11897	101	11	ante	ante	NOUN
cblr-11897	101	12	regulation	regulation	NOUN
cblr-11897	101	13	can	can	AUX
cblr-11897	101	14	effectively	effectively	ADV
cblr-11897	101	15	combat	combat	VERB
cblr-11897	101	16	large	large	ADJ
cblr-11897	101	17	-	-	PUNCT
cblr-11897	101	18	scale	scale	NOUN
cblr-11897	101	19	corporate	corporate	ADJ
cblr-11897	101	20	misconduct	misconduct	NOUN
cblr-11897	101	21	.	.	PUNCT
cblr-11897	102	1	given	give	VERB
cblr-11897	102	2	the	the	DET
cblr-11897	102	3	information	information	NOUN
cblr-11897	102	4	disparities	disparity	NOUN
cblr-11897	102	5	between	between	ADP
cblr-11897	102	6	the	the	DET
cblr-11897	102	7	government	government	NOUN
cblr-11897	102	8	and	and	CCONJ
cblr-11897	102	9	target	target	NOUN
cblr-11897	102	10	corporations	corporation	NOUN
cblr-11897	102	11	,	,	PUNCT
cblr-11897	102	12	it	it	PRON
cblr-11897	102	13	is	be	AUX
cblr-11897	102	14	difficult	difficult	ADJ
cblr-11897	102	15	or	or	CCONJ
cblr-11897	102	16	impossible	impossible	ADJ
cblr-11897	102	17	to	to	PART
cblr-11897	102	18	detect	detect	VERB
cblr-11897	102	19	and	and	CCONJ
cblr-11897	102	20	prevent	prevent	VERB
cblr-11897	102	21	many	many	ADJ
cblr-11897	102	22	harmful	harmful	ADJ
cblr-11897	102	23	corporate	corporate	ADJ
cblr-11897	102	24	actions	action	NOUN
cblr-11897	102	25	such	such	ADJ
cblr-11897	102	26	as	as	ADP
cblr-11897	102	27	price	price	NOUN
cblr-11897	102	28	fixing	fixing	NOUN
cblr-11897	102	29	and	and	CCONJ
cblr-11897	102	30	bribery	bribery	NOUN
cblr-11897	102	31	before	before	SCONJ
cblr-11897	102	32	significant	significant	ADJ
cblr-11897	102	33	harm	harm	NOUN
cblr-11897	102	34	is	be	AUX
cblr-11897	102	35	done	do	VERB
cblr-11897	102	36	.	.	PUNCT
cblr-11897	103	1	this	this	PRON
cblr-11897	103	2	in	in	ADP
cblr-11897	103	3	turn	turn	NOUN
cblr-11897	103	4	27	27	NUM
cblr-11897	103	5	in	in	ADP
cblr-11897	103	6	personal	personal	ADJ
cblr-11897	103	7	-	-	PUNCT
cblr-11897	103	8	finance	finance	NOUN
cblr-11897	103	9	terms	term	NOUN
cblr-11897	103	10	,	,	PUNCT
cblr-11897	103	11	the	the	DET
cblr-11897	103	12	corporations	corporation	NOUN
cblr-11897	103	13	had	have	VERB
cblr-11897	103	14	large	large	ADJ
cblr-11897	103	15	credit	credit	NOUN
cblr-11897	103	16	card	card	NOUN
cblr-11897	103	17	balances	balance	NOUN
cblr-11897	103	18	and	and	CCONJ
cblr-11897	103	19	little	little	ADJ
cblr-11897	103	20	money	money	NOUN
cblr-11897	103	21	in	in	ADP
cblr-11897	103	22	the	the	DET
cblr-11897	103	23	bank	bank	NOUN
cblr-11897	103	24	,	,	PUNCT
cblr-11897	103	25	despite	despite	SCONJ
cblr-11897	103	26	having	have	VERB
cblr-11897	103	27	well	well	ADV
cblr-11897	103	28	-	-	PUNCT
cblr-11897	103	29	paying	pay	VERB
cblr-11897	103	30	jobs	job	NOUN
cblr-11897	103	31	and	and	CCONJ
cblr-11897	103	32	owning	own	VERB
cblr-11897	103	33	their	their	PRON
cblr-11897	103	34	houses	house	NOUN
cblr-11897	103	35	outright	outright	ADV
cblr-11897	103	36	.	.	PUNCT
cblr-11897	104	1	28	28	NUM
cblr-11897	104	2	see	see	VERB
cblr-11897	104	3	infra	infra	NOUN
cblr-11897	104	4	section	section	NOUN
cblr-11897	104	5	iv	iv	NUM
cblr-11897	104	6	.	.	PROPN
cblr-11897	104	7	29	29	NUM
cblr-11897	104	8	for	for	ADP
cblr-11897	104	9	an	an	DET
cblr-11897	104	10	overview	overview	NOUN
cblr-11897	104	11	,	,	PUNCT
cblr-11897	104	12	see	see	VERB
cblr-11897	104	13	steven	steven	PROPN
cblr-11897	104	14	shavell	shavell	PROPN
cblr-11897	104	15	,	,	PUNCT
cblr-11897	104	16	a	a	DET
cblr-11897	104	17	model	model	NOUN
cblr-11897	104	18	of	of	ADP
cblr-11897	104	19	the	the	DET
cblr-11897	104	20	optimal	optimal	ADJ
cblr-11897	104	21	use	use	NOUN
cblr-11897	104	22	of	of	ADP
cblr-11897	104	23	liability	liability	NOUN
cblr-11897	104	24	and	and	CCONJ
cblr-11897	104	25	safety	safety	NOUN
cblr-11897	104	26	regulation	regulation	NOUN
cblr-11897	104	27	,	,	PUNCT
cblr-11897	104	28	15	15	NUM
cblr-11897	104	29	rand	rand	NOUN
cblr-11897	104	30	j.econ	j.econ	NOUN
cblr-11897	104	31	.	.	PUNCT
cblr-11897	105	1	271	271	NUM
cblr-11897	105	2	(	(	PUNCT
cblr-11897	105	3	1984	1984	NUM
cblr-11897	105	4	)	)	PUNCT
cblr-11897	105	5	.	.	PUNCT
cblr-11897	106	1	30	30	NUM
cblr-11897	107	1	i	i	PRON
cblr-11897	107	2	d.	d.	NOUN
cblr-11897	107	3	at	at	ADP
cblr-11897	107	4	271	271	NUM
cblr-11897	107	5	.	.	PROPN
cblr-11897	107	6	8	8	NUM
cblr-11897	107	7	columbia	columbia	PROPN
cblr-11897	107	8	business	business	NOUN
cblr-11897	107	9	law	law	PROPN
cblr-11897	107	10	review	review	NOUN
cblr-11897	107	11	[	[	X
cblr-11897	107	12	vol	vol	NOUN
cblr-11897	107	13	.	.	PUNCT
cblr-11897	108	1	2023	2023	NUM
cblr-11897	108	2	means	mean	VERB
cblr-11897	108	3	that	that	SCONJ
cblr-11897	108	4	these	these	DET
cblr-11897	108	5	actions	action	NOUN
cblr-11897	108	6	need	need	VERB
cblr-11897	108	7	to	to	PART
cblr-11897	108	8	be	be	AUX
cblr-11897	108	9	controlled	control	VERB
cblr-11897	108	10	largely	largely	ADV
cblr-11897	108	11	through	through	ADP
cblr-11897	108	12	ex	ex	ADJ
cblr-11897	108	13	post	post	NOUN
cblr-11897	108	14	litigation	litigation	NOUN
cblr-11897	108	15	rather	rather	ADV
cblr-11897	108	16	than	than	ADP
cblr-11897	108	17	ex	ex	PRON
cblr-11897	108	18	ante	ante	NOUN
cblr-11897	108	19	regulation.31	regulation.31	VERB
cblr-11897	108	20	the	the	DET
cblr-11897	108	21	difficulty	difficulty	NOUN
cblr-11897	108	22	of	of	ADP
cblr-11897	108	23	preventing	prevent	VERB
cblr-11897	108	24	corporate	corporate	ADJ
cblr-11897	108	25	misconduct	misconduct	NOUN
cblr-11897	108	26	through	through	ADP
cblr-11897	108	27	ex	ex	NOUN
cblr-11897	108	28	ante	ante	NOUN
cblr-11897	108	29	regulation	regulation	NOUN
cblr-11897	108	30	makes	make	VERB
cblr-11897	108	31	it	it	PRON
cblr-11897	108	32	all	all	DET
cblr-11897	108	33	the	the	PRON
cblr-11897	108	34	more	more	ADV
cblr-11897	108	35	remarkable	remarkable	ADJ
cblr-11897	108	36	that	that	SCONJ
cblr-11897	108	37	the	the	DET
cblr-11897	108	38	government	government	NOUN
cblr-11897	108	39	has	have	AUX
cblr-11897	108	40	limited	limit	VERB
cblr-11897	108	41	the	the	DET
cblr-11897	108	42	power	power	NOUN
cblr-11897	108	43	of	of	ADP
cblr-11897	108	44	the	the	DET
cblr-11897	108	45	vast	vast	ADJ
cblr-11897	108	46	majority	majority	NOUN
cblr-11897	108	47	of	of	ADP
cblr-11897	108	48	regulatory	regulatory	ADJ
cblr-11897	108	49	agencies	agency	NOUN
cblr-11897	108	50	to	to	PART
cblr-11897	108	51	impose	impose	VERB
cblr-11897	108	52	ex	ex	PRON
cblr-11897	108	53	post	post	NOUN
cblr-11897	108	54	litigation	litigation	NOUN
cblr-11897	108	55	when	when	SCONJ
cblr-11897	108	56	collateral	collateral	ADJ
cblr-11897	108	57	consequences	consequence	NOUN
cblr-11897	108	58	may	may	AUX
cblr-11897	108	59	result	result	VERB
cblr-11897	108	60	.	.	PUNCT
cblr-11897	109	1	before	before	ADP
cblr-11897	109	2	continuing	continue	VERB
cblr-11897	109	3	any	any	PRON
cblr-11897	109	4	further	far	ADV
cblr-11897	109	5	,	,	PUNCT
cblr-11897	109	6	a	a	DET
cblr-11897	109	7	note	note	NOUN
cblr-11897	109	8	on	on	ADP
cblr-11897	109	9	terminology	terminology	NOUN
cblr-11897	109	10	.	.	PUNCT
cblr-11897	110	1	i	i	PRON
cblr-11897	110	2	consider	consider	VERB
cblr-11897	110	3	a	a	DET
cblr-11897	110	4	wide	wide	ADJ
cblr-11897	110	5	variety	variety	NOUN
cblr-11897	110	6	of	of	ADP
cblr-11897	110	7	cases	case	NOUN
cblr-11897	110	8	and	and	CCONJ
cblr-11897	110	9	law	law	NOUN
cblr-11897	110	10	from	from	ADP
cblr-11897	110	11	a	a	DET
cblr-11897	110	12	variety	variety	NOUN
cblr-11897	110	13	of	of	ADP
cblr-11897	110	14	jurisdictions	jurisdiction	NOUN
cblr-11897	110	15	,	,	PUNCT
cblr-11897	110	16	and	and	CCONJ
cblr-11897	110	17	i	i	PRON
cblr-11897	110	18	use	use	VERB
cblr-11897	110	19	the	the	DET
cblr-11897	110	20	terms	term	NOUN
cblr-11897	110	21	“	"	PUNCT
cblr-11897	110	22	liability	liability	NOUN
cblr-11897	110	23	,	,	PUNCT
cblr-11897	110	24	”	"	PUNCT
cblr-11897	110	25	“	"	PUNCT
cblr-11897	110	26	penalty	penalty	NOUN
cblr-11897	110	27	,	,	PUNCT
cblr-11897	110	28	”	"	PUNCT
cblr-11897	110	29	and	and	CCONJ
cblr-11897	110	30	“	"	PUNCT
cblr-11897	110	31	fine	fine	ADJ
cblr-11897	110	32	”	"	PUNCT
cblr-11897	110	33	interchangeably	interchangeably	ADV
cblr-11897	110	34	.	.	PUNCT
cblr-11897	111	1	moreover	moreover	ADV
cblr-11897	111	2	,	,	PUNCT
cblr-11897	111	3	i	i	PRON
cblr-11897	111	4	use	use	VERB
cblr-11897	111	5	the	the	DET
cblr-11897	111	6	term	term	NOUN
cblr-11897	111	7	“	"	PUNCT
cblr-11897	111	8	official	official	NOUN
cblr-11897	111	9	”	"	PUNCT
cblr-11897	111	10	when	when	SCONJ
cblr-11897	111	11	discussing	discuss	VERB
cblr-11897	111	12	a	a	DET
cblr-11897	111	13	generic	generic	ADJ
cblr-11897	111	14	or	or	CCONJ
cblr-11897	111	15	abstract	abstract	ADJ
cblr-11897	111	16	case	case	NOUN
cblr-11897	111	17	of	of	ADP
cblr-11897	111	18	“	"	PUNCT
cblr-11897	111	19	corporate	corporate	ADJ
cblr-11897	111	20	misconduct	misconduct	NOUN
cblr-11897	111	21	.	.	PUNCT
cblr-11897	111	22	”	"	PUNCT
cblr-11897	112	1	theoretical	theoretical	ADJ
cblr-11897	112	2	research	research	NOUN
cblr-11897	112	3	on	on	ADP
cblr-11897	112	4	corporate	corporate	ADJ
cblr-11897	112	5	misconduct	misconduct	NOUN
cblr-11897	112	6	has	have	AUX
cblr-11897	112	7	largely	largely	ADV
cblr-11897	112	8	focused	focus	VERB
cblr-11897	112	9	on	on	ADP
cblr-11897	112	10	how	how	SCONJ
cblr-11897	112	11	to	to	PART
cblr-11897	112	12	structure	structure	VERB
cblr-11897	112	13	liability	liability	NOUN
cblr-11897	112	14	in	in	ADP
cblr-11897	112	15	the	the	DET
cblr-11897	112	16	presence	presence	NOUN
cblr-11897	112	17	of	of	ADP
cblr-11897	112	18	an	an	DET
cblr-11897	112	19	agency	agency	NOUN
cblr-11897	112	20	conflict	conflict	NOUN
cblr-11897	112	21	between	between	ADP
cblr-11897	112	22	managers	manager	NOUN
cblr-11897	112	23	and	and	CCONJ
cblr-11897	112	24	shareholders.32	shareholders.32	VERB
cblr-11897	112	25	in	in	ADP
cblr-11897	112	26	particular	particular	ADJ
cblr-11897	112	27	,	,	PUNCT
cblr-11897	112	28	scholars	scholar	NOUN
cblr-11897	112	29	and	and	CCONJ
cblr-11897	112	30	policymakers	policymaker	NOUN
cblr-11897	112	31	have	have	AUX
cblr-11897	112	32	focused	focus	VERB
cblr-11897	112	33	on	on	ADP
cblr-11897	112	34	how	how	SCONJ
cblr-11897	112	35	to	to	PART
cblr-11897	112	36	obtain	obtain	VERB
cblr-11897	112	37	cooperation	cooperation	NOUN
cblr-11897	112	38	from	from	ADP
cblr-11897	112	39	the	the	DET
cblr-11897	112	40	corporation	corporation	NOUN
cblr-11897	112	41	when	when	SCONJ
cblr-11897	112	42	prosecuting	prosecute	VERB
cblr-11897	112	43	individual	individual	ADJ
cblr-11897	112	44	actors	actor	NOUN
cblr-11897	112	45	within	within	ADP
cblr-11897	112	46	the	the	DET
cblr-11897	112	47	corporation.33	corporation.33	NOUN
cblr-11897	112	48	however	however	ADV
cblr-11897	112	49	,	,	PUNCT
cblr-11897	112	50	if	if	SCONJ
cblr-11897	112	51	insufficient	insufficient	ADJ
cblr-11897	112	52	liability	liability	NOUN
cblr-11897	112	53	is	be	AUX
cblr-11897	112	54	imposed	impose	VERB
cblr-11897	112	55	,	,	PUNCT
cblr-11897	112	56	corporate	corporate	ADJ
cblr-11897	112	57	misconduct	misconduct	NOUN
cblr-11897	112	58	can	can	AUX
cblr-11897	112	59	be	be	AUX
cblr-11897	112	60	jointly	jointly	ADV
cblr-11897	112	61	profitable	profitable	ADJ
cblr-11897	112	62	for	for	ADP
cblr-11897	112	63	both	both	DET
cblr-11897	112	64	employees	employee	NOUN
cblr-11897	112	65	and	and	CCONJ
cblr-11897	112	66	shareholders.34	shareholders.34	VERB
cblr-11897	112	67	in	in	ADP
cblr-11897	112	68	31	31	NUM
cblr-11897	112	69	steven	steven	PROPN
cblr-11897	112	70	shavell	shavell	PROPN
cblr-11897	112	71	,	,	PUNCT
cblr-11897	112	72	the	the	DET
cblr-11897	112	73	optimal	optimal	ADJ
cblr-11897	112	74	structure	structure	NOUN
cblr-11897	112	75	of	of	ADP
cblr-11897	112	76	law	law	NOUN
cblr-11897	112	77	enforcement	enforcement	NOUN
cblr-11897	112	78	,	,	PUNCT
cblr-11897	112	79	36	36	NUM
cblr-11897	112	80	j.	j.	PROPN
cblr-11897	112	81	l.	l.	PROPN
cblr-11897	112	82	&	&	CCONJ
cblr-11897	112	83	econ	econ	PROPN
cblr-11897	112	84	.	.	PUNCT
cblr-11897	113	1	255	255	NUM
cblr-11897	113	2	,	,	PUNCT
cblr-11897	113	3	262–63	262–63	NUM
cblr-11897	113	4	(	(	PUNCT
cblr-11897	113	5	1993	1993	NUM
cblr-11897	113	6	)	)	PUNCT
cblr-11897	113	7	.	.	PUNCT
cblr-11897	114	1	32	32	NUM
cblr-11897	114	2	alan	alan	PROPN
cblr-11897	114	3	o.	o.	PROPN
cblr-11897	114	4	sykes	sykes	PROPN
cblr-11897	114	5	,	,	PUNCT
cblr-11897	114	6	the	the	DET
cblr-11897	114	7	economics	economic	NOUN
cblr-11897	114	8	of	of	ADP
cblr-11897	114	9	vicarious	vicarious	ADJ
cblr-11897	114	10	liability	liability	NOUN
cblr-11897	114	11	,	,	PUNCT
cblr-11897	114	12	93	93	NUM
cblr-11897	114	13	yale	yale	PROPN
cblr-11897	114	14	l.	l.	PROPN
cblr-11897	114	15	j.	j.	PROPN
cblr-11897	114	16	1231	1231	PROPN
cblr-11897	114	17	,	,	PUNCT
cblr-11897	114	18	1231	1231	NUM
cblr-11897	114	19	-	-	SYM
cblr-11897	114	20	32	32	NUM
cblr-11897	114	21	(	(	PUNCT
cblr-11897	114	22	1983	1983	NUM
cblr-11897	114	23	)	)	PUNCT
cblr-11897	114	24	;	;	PUNCT
cblr-11897	114	25	harry	harry	PROPN
cblr-11897	114	26	a.	a.	PROPN
cblr-11897	114	27	newman	newman	PROPN
cblr-11897	114	28	&	&	CCONJ
cblr-11897	114	29	david	david	PROPN
cblr-11897	114	30	w.	w.	PROPN
cblr-11897	114	31	wright	wright	PROPN
cblr-11897	114	32	,	,	PUNCT
cblr-11897	114	33	strict	strict	ADJ
cblr-11897	114	34	liability	liability	NOUN
cblr-11897	114	35	in	in	ADP
cblr-11897	114	36	a	a	DET
cblr-11897	114	37	principal	principal	ADJ
cblr-11897	114	38	-	-	PUNCT
cblr-11897	114	39	agent	agent	NOUN
cblr-11897	114	40	model	model	NOUN
cblr-11897	114	41	,	,	PUNCT
cblr-11897	114	42	10	10	NUM
cblr-11897	114	43	int’l	int’l	PRON
cblr-11897	114	44	rev	rev	VERB
cblr-11897	114	45	.	.	PROPN
cblr-11897	114	46	l.	l.	PROPN
cblr-11897	114	47	&	&	CCONJ
cblr-11897	114	48	econ	econ	PROPN
cblr-11897	114	49	.	.	PUNCT
cblr-11897	115	1	219	219	NUM
cblr-11897	115	2	,	,	PUNCT
cblr-11897	115	3	219–20	219–20	PROPN
cblr-11897	115	4	(	(	PUNCT
cblr-11897	115	5	1990	1990	NUM
cblr-11897	115	6	)	)	PUNCT
cblr-11897	115	7	;	;	PUNCT
cblr-11897	115	8	a.	a.	PROPN
cblr-11897	115	9	mitchell	mitchell	PROPN
cblr-11897	115	10	polinsky	polinsky	PROPN
cblr-11897	115	11	&	&	CCONJ
cblr-11897	115	12	steven	steven	PROPN
cblr-11897	115	13	shavell	shavell	PROPN
cblr-11897	115	14	,	,	PUNCT
cblr-11897	115	15	should	should	AUX
cblr-11897	115	16	employers	employer	NOUN
cblr-11897	115	17	be	be	AUX
cblr-11897	115	18	subject	subject	ADJ
cblr-11897	115	19	to	to	ADP
cblr-11897	115	20	fines	fine	NOUN
cblr-11897	115	21	and	and	CCONJ
cblr-11897	115	22	imprisonment	imprisonment	NOUN
cblr-11897	115	23	given	give	VERB
cblr-11897	115	24	the	the	DET
cblr-11897	115	25	existence	existence	NOUN
cblr-11897	115	26	of	of	ADP
cblr-11897	115	27	corporate	corporate	ADJ
cblr-11897	115	28	liability	liability	NOUN
cblr-11897	115	29	?	?	PUNCT
cblr-11897	115	30	,	,	PUNCT
cblr-11897	115	31	13	13	NUM
cblr-11897	115	32	int’l	int’l	PRON
cblr-11897	115	33	rev	rev	VERB
cblr-11897	115	34	.	.	PROPN
cblr-11897	115	35	l.	l.	PROPN
cblr-11897	115	36	&	&	CCONJ
cblr-11897	115	37	econ	econ	PROPN
cblr-11897	115	38	.	.	PUNCT
cblr-11897	116	1	239	239	NUM
cblr-11897	116	2	,	,	PUNCT
cblr-11897	116	3	239–40	239–40	NUM
cblr-11897	116	4	(	(	PUNCT
cblr-11897	116	5	1993	1993	NUM
cblr-11897	116	6	)	)	PUNCT
cblr-11897	116	7	;	;	PUNCT
cblr-11897	116	8	steven	steven	PROPN
cblr-11897	116	9	shavell	shavell	PROPN
cblr-11897	116	10	,	,	PUNCT
cblr-11897	116	11	the	the	DET
cblr-11897	116	12	optimal	optimal	ADJ
cblr-11897	116	13	level	level	NOUN
cblr-11897	116	14	of	of	ADP
cblr-11897	116	15	corporate	corporate	ADJ
cblr-11897	116	16	liability	liability	NOUN
cblr-11897	116	17	given	give	VERB
cblr-11897	116	18	the	the	DET
cblr-11897	116	19	limited	limited	ADJ
cblr-11897	116	20	ability	ability	NOUN
cblr-11897	116	21	of	of	ADP
cblr-11897	116	22	corporations	corporation	NOUN
cblr-11897	116	23	to	to	PART
cblr-11897	116	24	penalize	penalize	VERB
cblr-11897	116	25	their	their	PRON
cblr-11897	116	26	employees	employee	NOUN
cblr-11897	116	27	,	,	PUNCT
cblr-11897	116	28	17	17	NUM
cblr-11897	116	29	int’l	int’l	PRON
cblr-11897	116	30	rev	rev	VERB
cblr-11897	116	31	.	.	PROPN
cblr-11897	116	32	l.	l.	PROPN
cblr-11897	116	33	&	&	CCONJ
cblr-11897	116	34	econ	econ	PROPN
cblr-11897	116	35	.	.	PROPN
cblr-11897	117	1	203	203	NUM
cblr-11897	117	2	,	,	PUNCT
cblr-11897	117	3	209	209	NUM
cblr-11897	117	4	(	(	PUNCT
cblr-11897	117	5	1997	1997	NUM
cblr-11897	117	6	)	)	PUNCT
cblr-11897	117	7	;	;	PUNCT
cblr-11897	117	8	jennifer	jennifer	PROPN
cblr-11897	117	9	arlen	arlen	PROPN
cblr-11897	117	10	&	&	CCONJ
cblr-11897	117	11	reinier	reinier	PROPN
cblr-11897	117	12	kraakman	kraakman	PROPN
cblr-11897	117	13	,	,	PUNCT
cblr-11897	117	14	controlling	control	VERB
cblr-11897	117	15	corporate	corporate	ADJ
cblr-11897	117	16	misconduct	misconduct	NOUN
cblr-11897	117	17	:	:	PUNCT
cblr-11897	117	18	an	an	DET
cblr-11897	117	19	analysis	analysis	NOUN
cblr-11897	117	20	of	of	ADP
cblr-11897	117	21	corporate	corporate	ADJ
cblr-11897	117	22	liability	liability	NOUN
cblr-11897	117	23	regimes	regime	NOUN
cblr-11897	117	24	,	,	PUNCT
cblr-11897	117	25	72	72	NUM
cblr-11897	117	26	n.y.u	n.y.u	NOUN
cblr-11897	117	27	.	.	PUNCT
cblr-11897	118	1	l.	l.	PROPN
cblr-11897	118	2	rev	rev	PROPN
cblr-11897	118	3	.	.	PROPN
cblr-11897	118	4	687	687	NUM
cblr-11897	118	5	,	,	PUNCT
cblr-11897	118	6	688–89	688–89	NUM
cblr-11897	118	7	(	(	PUNCT
cblr-11897	118	8	1997	1997	NUM
cblr-11897	118	9	)	)	PUNCT
cblr-11897	118	10	;	;	PUNCT
cblr-11897	118	11	nuno	nuno	PROPN
cblr-11897	118	12	garoupa	garoupa	VERB
cblr-11897	118	13	,	,	PUNCT
cblr-11897	118	14	corporate	corporate	ADJ
cblr-11897	118	15	criminal	criminal	ADJ
cblr-11897	118	16	law	law	NOUN
cblr-11897	118	17	and	and	CCONJ
cblr-11897	118	18	organization	organization	NOUN
cblr-11897	118	19	incentives	incentive	VERB
cblr-11897	118	20	:	:	PUNCT
cblr-11897	118	21	a	a	DET
cblr-11897	118	22	managerial	managerial	ADJ
cblr-11897	118	23	perspective	perspective	NOUN
cblr-11897	118	24	,	,	PUNCT
cblr-11897	118	25	21	21	NUM
cblr-11897	118	26	managerial	managerial	ADJ
cblr-11897	118	27	&	&	CCONJ
cblr-11897	118	28	decision	decision	PROPN
cblr-11897	118	29	econ	econ	PROPN
cblr-11897	118	30	.	.	PUNCT
cblr-11897	119	1	243	243	NUM
cblr-11897	119	2	,	,	PUNCT
cblr-11897	119	3	243	243	NUM
cblr-11897	119	4	(	(	PUNCT
cblr-11897	119	5	2000	2000	NUM
cblr-11897	119	6	)	)	PUNCT
cblr-11897	119	7	.	.	PUNCT
cblr-11897	120	1	33	33	NUM
cblr-11897	121	1	i	i	PRON
cblr-11897	121	2	d.	d.	PROPN
cblr-11897	121	3	34	34	NUM
cblr-11897	121	4	roy	roy	PROPN
cblr-11897	121	5	shapira	shapira	PROPN
cblr-11897	121	6	&	&	CCONJ
cblr-11897	121	7	luigi	luigi	PROPN
cblr-11897	121	8	zingales	zingales	PROPN
cblr-11897	121	9	,	,	PUNCT
cblr-11897	121	10	is	be	AUX
cblr-11897	121	11	pollution	pollution	NOUN
cblr-11897	121	12	value	value	NOUN
cblr-11897	121	13	-	-	PUNCT
cblr-11897	121	14	maximizing	maximizing	NOUN
cblr-11897	121	15	?	?	PUNCT
cblr-11897	122	1	the	the	DET
cblr-11897	122	2	dupont	dupont	PROPN
cblr-11897	122	3	case	case	NOUN
cblr-11897	122	4	1	1	NUM
cblr-11897	122	5	(	(	PUNCT
cblr-11897	122	6	nat’l	nat’l	NUM
cblr-11897	122	7	bureau	bureau	PROPN
cblr-11897	122	8	of	of	ADP
cblr-11897	122	9	econ	econ	PROPN
cblr-11897	122	10	.	.	PUNCT
cblr-11897	123	1	rsch	rsch	PROPN
cblr-11897	123	2	.	.	PUNCT
cblr-11897	123	3	,	,	PUNCT
cblr-11897	123	4	working	work	VERB
cblr-11897	123	5	paper	paper	NOUN
cblr-11897	123	6	no	no	INTJ
cblr-11897	123	7	.	.	PUNCT
cblr-11897	124	1	23866	23866	NUM
cblr-11897	124	2	,	,	PUNCT
cblr-11897	124	3	2017	2017	NUM
cblr-11897	124	4	)	)	PUNCT
cblr-11897	124	5	;	;	PUNCT
cblr-11897	125	1	nathan	nathan	PROPN
cblr-11897	125	2	atkinson	atkinson	PROPN
cblr-11897	125	3	,	,	PUNCT
cblr-11897	125	4	do	do	VERB
cblr-11897	125	5	corporations	corporation	NOUN
cblr-11897	125	6	profit	profit	NOUN
cblr-11897	125	7	from	from	ADP
cblr-11897	125	8	breaking	break	VERB
cblr-11897	125	9	the	the	DET
cblr-11897	125	10	law	law	NOUN
cblr-11897	125	11	?	?	PUNCT
cblr-11897	126	1	evidence	evidence	NOUN
cblr-11897	126	2	from	from	ADP
cblr-11897	126	3	environmental	environmental	ADJ
cblr-11897	126	4	violations	violation	NOUN
cblr-11897	126	5	23	23	NUM
cblr-11897	126	6	(	(	PUNCT
cblr-11897	126	7	june	june	PROPN
cblr-11897	126	8	25	25	NUM
cblr-11897	126	9	,	,	PUNCT
cblr-11897	126	10	2020	2020	NUM
cblr-11897	126	11	)	)	PUNCT
cblr-11897	126	12	(	(	PUNCT
cblr-11897	126	13	unpublished	unpublished	ADJ
cblr-11897	126	14	manuscript	manuscript	NOUN
cblr-11897	126	15	)	)	PUNCT
cblr-11897	126	16	(	(	PUNCT
cblr-11897	126	17	on	on	ADP
cblr-11897	126	18	file	file	NOUN
cblr-11897	126	19	with	with	ADP
cblr-11897	126	20	the	the	DET
cblr-11897	126	21	columbia	columbia	PROPN
cblr-11897	126	22	business	business	PROPN
cblr-11897	126	23	law	law	PROPN
cblr-11897	126	24	review	review	PROPN
cblr-11897	126	25	)	)	PUNCT
cblr-11897	126	26	.	.	PUNCT
cblr-11897	127	1	no	no	INTJ
cblr-11897	127	2	.	.	NOUN
cblr-11897	127	3	1	1	NUM
cblr-11897	127	4	]	]	X
cblr-11897	127	5	corporate	corporate	ADJ
cblr-11897	127	6	liability	liability	NOUN
cblr-11897	127	7	,	,	PUNCT
cblr-11897	127	8	collateral	collateral	ADJ
cblr-11897	127	9	consequences	consequence	NOUN
cblr-11897	127	10	,	,	PUNCT
cblr-11897	127	11	&	&	CCONJ
cblr-11897	127	12	capital	capital	NOUN
cblr-11897	127	13	structure	structure	NOUN
cblr-11897	127	14	9	9	NUM
cblr-11897	127	15	this	this	DET
cblr-11897	127	16	paper	paper	NOUN
cblr-11897	127	17	,	,	PUNCT
cblr-11897	127	18	i	i	PRON
cblr-11897	127	19	put	put	VERB
cblr-11897	127	20	the	the	DET
cblr-11897	127	21	agency	agency	NOUN
cblr-11897	127	22	conflict	conflict	NOUN
cblr-11897	127	23	aside	aside	ADV
cblr-11897	127	24	,	,	PUNCT
cblr-11897	127	25	and	and	CCONJ
cblr-11897	127	26	instead	instead	ADV
cblr-11897	127	27	focus	focus	VERB
cblr-11897	127	28	on	on	ADP
cblr-11897	127	29	the	the	DET
cblr-11897	127	30	corporation	corporation	NOUN
cblr-11897	127	31	as	as	ADP
cblr-11897	127	32	the	the	DET
cblr-11897	127	33	primary	primary	ADJ
cblr-11897	127	34	actor.35	actor.35	NOUN
cblr-11897	127	35	notably	notably	ADV
cblr-11897	127	36	,	,	PUNCT
cblr-11897	127	37	even	even	ADV
cblr-11897	127	38	if	if	SCONJ
cblr-11897	127	39	the	the	DET
cblr-11897	127	40	manager	manager	NOUN
cblr-11897	127	41	-	-	PUNCT
cblr-11897	127	42	shareholder	shareholder	NOUN
cblr-11897	127	43	agency	agency	NOUN
cblr-11897	127	44	conflict	conflict	NOUN
cblr-11897	127	45	is	be	AUX
cblr-11897	127	46	resolved	resolve	VERB
cblr-11897	127	47	,	,	PUNCT
cblr-11897	127	48	managers	manager	NOUN
cblr-11897	127	49	and	and	CCONJ
cblr-11897	127	50	shareholders	shareholder	NOUN
cblr-11897	127	51	can	can	AUX
cblr-11897	127	52	profit	profit	VERB
cblr-11897	127	53	from	from	ADP
cblr-11897	127	54	misconduct	misconduct	NOUN
cblr-11897	127	55	under	under	ADP
cblr-11897	127	56	the	the	DET
cblr-11897	127	57	current	current	ADJ
cblr-11897	127	58	liability	liability	NOUN
cblr-11897	127	59	regime	regime	NOUN
cblr-11897	127	60	,	,	PUNCT
cblr-11897	127	61	undermining	undermine	VERB
cblr-11897	127	62	deterrence	deterrence	NOUN
cblr-11897	127	63	.	.	PUNCT
cblr-11897	128	1	the	the	DET
cblr-11897	128	2	central	central	ADJ
cblr-11897	128	3	insight	insight	NOUN
cblr-11897	128	4	of	of	ADP
cblr-11897	128	5	deterrence	deterrence	NOUN
cblr-11897	128	6	theory	theory	NOUN
cblr-11897	128	7	—	—	PUNCT
cblr-11897	128	8	whether	whether	SCONJ
cblr-11897	128	9	civil	civil	ADJ
cblr-11897	128	10	or	or	CCONJ
cblr-11897	128	11	criminal	criminal	ADJ
cblr-11897	128	12	—	—	PUNCT
cblr-11897	128	13	is	be	AUX
cblr-11897	128	14	that	that	SCONJ
cblr-11897	128	15	the	the	DET
cblr-11897	128	16	punishment	punishment	NOUN
cblr-11897	128	17	imposed	impose	VERB
cblr-11897	128	18	should	should	AUX
cblr-11897	128	19	induce	induce	VERB
cblr-11897	128	20	wrongdoers	wrongdoer	NOUN
cblr-11897	128	21	to	to	PART
cblr-11897	128	22	internalize	internalize	VERB
cblr-11897	128	23	the	the	DET
cblr-11897	128	24	harm	harm	NOUN
cblr-11897	128	25	that	that	PRON
cblr-11897	128	26	they	they	PRON
cblr-11897	128	27	cause	cause	VERB
cblr-11897	128	28	,	,	PUNCT
cblr-11897	128	29	which	which	PRON
cblr-11897	128	30	extends	extend	VERB
cblr-11897	128	31	to	to	ADP
cblr-11897	128	32	employees	employee	NOUN
cblr-11897	128	33	subject	subject	ADJ
cblr-11897	128	34	to	to	ADP
cblr-11897	128	35	personal	personal	ADJ
cblr-11897	128	36	liability	liability	NOUN
cblr-11897	128	37	for	for	ADP
cblr-11897	128	38	wrongdoing	wrongdoing	NOUN
cblr-11897	128	39	performed	perform	VERB
cblr-11897	128	40	on	on	ADP
cblr-11897	128	41	the	the	DET
cblr-11897	128	42	job.36	job.36	NOUN
cblr-11897	128	43	however	however	ADV
cblr-11897	128	44	,	,	PUNCT
cblr-11897	128	45	because	because	SCONJ
cblr-11897	128	46	many	many	ADJ
cblr-11897	128	47	employees	employee	NOUN
cblr-11897	128	48	are	be	AUX
cblr-11897	128	49	shielded	shield	VERB
cblr-11897	128	50	from	from	ADP
cblr-11897	128	51	liability	liability	NOUN
cblr-11897	128	52	,	,	PUNCT
cblr-11897	128	53	and	and	CCONJ
cblr-11897	128	54	because	because	SCONJ
cblr-11897	128	55	few	few	ADJ
cblr-11897	128	56	employees	employee	NOUN
cblr-11897	128	57	have	have	VERB
cblr-11897	128	58	the	the	DET
cblr-11897	128	59	financial	financial	ADJ
cblr-11897	128	60	resources	resource	NOUN
cblr-11897	128	61	to	to	PART
cblr-11897	128	62	compensate	compensate	VERB
cblr-11897	128	63	victims	victim	NOUN
cblr-11897	128	64	of	of	ADP
cblr-11897	128	65	corporate	corporate	ADJ
cblr-11897	128	66	malfeasance	malfeasance	NOUN
cblr-11897	128	67	,	,	PUNCT
cblr-11897	128	68	most	most	ADJ
cblr-11897	128	69	employees	employee	NOUN
cblr-11897	128	70	are	be	AUX
cblr-11897	128	71	not	not	PART
cblr-11897	128	72	incentivized	incentivize	VERB
cblr-11897	128	73	to	to	PART
cblr-11897	128	74	fully	fully	ADV
cblr-11897	128	75	internalize	internalize	VERB
cblr-11897	128	76	the	the	DET
cblr-11897	128	77	social	social	ADJ
cblr-11897	128	78	costs	cost	NOUN
cblr-11897	128	79	of	of	ADP
cblr-11897	128	80	the	the	DET
cblr-11897	128	81	harms	harm	NOUN
cblr-11897	128	82	they	they	PRON
cblr-11897	128	83	cause,37	cause,37	VERB
cblr-11897	128	84	and	and	CCONJ
cblr-11897	128	85	personal	personal	ADJ
cblr-11897	128	86	liability	liability	NOUN
cblr-11897	128	87	is	be	AUX
cblr-11897	128	88	insufficient	insufficient	ADJ
cblr-11897	128	89	to	to	PART
cblr-11897	128	90	deter	deter	VERB
cblr-11897	128	91	corporate	corporate	ADJ
cblr-11897	128	92	malfeasance	malfeasance	NOUN
cblr-11897	128	93	.	.	PUNCT
cblr-11897	129	1	optimal	optimal	ADJ
cblr-11897	129	2	deterrence	deterrence	NOUN
cblr-11897	129	3	and	and	CCONJ
cblr-11897	129	4	compensation	compensation	NOUN
cblr-11897	129	5	both	both	PRON
cblr-11897	129	6	therefore	therefore	ADV
cblr-11897	129	7	require	require	VERB
cblr-11897	129	8	imposing	impose	VERB
cblr-11897	129	9	liability	liability	NOUN
cblr-11897	129	10	on	on	ADP
cblr-11897	129	11	the	the	DET
cblr-11897	129	12	corporation.38	corporation.38	NOUN
cblr-11897	129	13	however	however	ADV
cblr-11897	129	14	,	,	PUNCT
cblr-11897	129	15	while	while	SCONJ
cblr-11897	129	16	there	there	PRON
cblr-11897	129	17	are	be	VERB
cblr-11897	129	18	clear	clear	ADJ
cblr-11897	129	19	benefits	benefit	NOUN
cblr-11897	129	20	to	to	ADP
cblr-11897	129	21	imposing	impose	VERB
cblr-11897	129	22	liability	liability	NOUN
cblr-11897	129	23	on	on	ADP
cblr-11897	129	24	corporations	corporation	NOUN
cblr-11897	129	25	,	,	PUNCT
cblr-11897	129	26	fines	fine	NOUN
cblr-11897	129	27	may	may	AUX
cblr-11897	129	28	lead	lead	VERB
cblr-11897	129	29	to	to	ADP
cblr-11897	129	30	financial	financial	ADJ
cblr-11897	129	31	distress	distress	NOUN
cblr-11897	129	32	,	,	PUNCT
cblr-11897	129	33	insolvency	insolvency	NOUN
cblr-11897	129	34	,	,	PUNCT
cblr-11897	129	35	and	and	CCONJ
cblr-11897	129	36	an	an	DET
cblr-11897	129	37	attendant	attendant	ADJ
cblr-11897	129	38	variety	variety	NOUN
cblr-11897	129	39	of	of	ADP
cblr-11897	129	40	collateral	collateral	ADJ
cblr-11897	129	41	consequences	consequence	NOUN
cblr-11897	129	42	.	.	PUNCT
cblr-11897	130	1	financial	financial	ADJ
cblr-11897	130	2	distress	distress	NOUN
cblr-11897	130	3	occurs	occur	VERB
cblr-11897	130	4	when	when	SCONJ
cblr-11897	130	5	a	a	DET
cblr-11897	130	6	company	company	NOUN
cblr-11897	130	7	struggles	struggle	VERB
cblr-11897	130	8	to	to	PART
cblr-11897	130	9	pay	pay	VERB
cblr-11897	130	10	its	its	PRON
cblr-11897	130	11	financial	financial	ADJ
cblr-11897	130	12	obligations.39	obligations.39	NOUN
cblr-11897	130	13	while	while	SCONJ
cblr-11897	130	14	there	there	PRON
cblr-11897	130	15	is	be	VERB
cblr-11897	130	16	no	no	DET
cblr-11897	130	17	systematic	systematic	ADJ
cblr-11897	130	18	evidence	evidence	NOUN
cblr-11897	130	19	of	of	ADP
cblr-11897	130	20	fines	fine	NOUN
cblr-11897	130	21	leading	lead	VERB
cblr-11897	130	22	to	to	ADP
cblr-11897	130	23	job	job	NOUN
cblr-11897	130	24	losses	loss	NOUN
cblr-11897	130	25	,	,	PUNCT
cblr-11897	130	26	there	there	PRON
cblr-11897	130	27	is	be	VERB
cblr-11897	130	28	a	a	DET
cblr-11897	130	29	substantial	substantial	ADJ
cblr-11897	130	30	literature	literature	NOUN
cblr-11897	130	31	on	on	ADP
cblr-11897	130	32	the	the	DET
cblr-11897	130	33	employment	employment	NOUN
cblr-11897	130	34	effects	effect	NOUN
cblr-11897	130	35	of	of	ADP
cblr-11897	130	36	financial	financial	ADJ
cblr-11897	130	37	35	35	NUM
cblr-11897	130	38	nonetheless	nonetheless	ADV
cblr-11897	130	39	,	,	PUNCT
cblr-11897	130	40	if	if	SCONJ
cblr-11897	130	41	the	the	DET
cblr-11897	130	42	goal	goal	NOUN
cblr-11897	130	43	is	be	AUX
cblr-11897	130	44	to	to	PART
cblr-11897	130	45	induce	induce	VERB
cblr-11897	130	46	cooperation	cooperation	NOUN
cblr-11897	130	47	,	,	PUNCT
cblr-11897	130	48	then	then	ADV
cblr-11897	130	49	a	a	DET
cblr-11897	130	50	high	high	ADJ
cblr-11897	130	51	base	base	NOUN
cblr-11897	130	52	fine	fine	NOUN
cblr-11897	130	53	(	(	PUNCT
cblr-11897	130	54	i.e.	i.e.	X
cblr-11897	130	55	not	not	PART
cblr-11897	130	56	reducing	reduce	VERB
cblr-11897	130	57	liability	liability	NOUN
cblr-11897	130	58	because	because	SCONJ
cblr-11897	130	59	of	of	ADP
cblr-11897	130	60	concerns	concern	NOUN
cblr-11897	130	61	about	about	ADP
cblr-11897	130	62	collateral	collateral	ADJ
cblr-11897	130	63	consequences	consequence	NOUN
cblr-11897	130	64	)	)	PUNCT
cblr-11897	130	65	can	can	AUX
cblr-11897	130	66	improve	improve	VERB
cblr-11897	130	67	corporate	corporate	ADJ
cblr-11897	130	68	cooperation	cooperation	NOUN
cblr-11897	130	69	with	with	ADP
cblr-11897	130	70	individual	individual	ADJ
cblr-11897	130	71	prosecutions	prosecution	NOUN
cblr-11897	130	72	.	.	PUNCT
cblr-11897	131	1	36	36	NUM
cblr-11897	131	2	jeremy	jeremy	PROPN
cblr-11897	131	3	bentham	bentham	PROPN
cblr-11897	131	4	,	,	PUNCT
cblr-11897	131	5	an	an	DET
cblr-11897	131	6	introduction	introduction	NOUN
cblr-11897	131	7	to	to	ADP
cblr-11897	131	8	the	the	DET
cblr-11897	131	9	principles	principle	NOUN
cblr-11897	131	10	of	of	ADP
cblr-11897	131	11	morals	moral	NOUN
cblr-11897	131	12	and	and	CCONJ
cblr-11897	131	13	legislation	legislation	NOUN
cblr-11897	131	14	173	173	NUM
cblr-11897	131	15	,	,	PUNCT
cblr-11897	131	16	178	178	NUM
cblr-11897	131	17	(	(	PUNCT
cblr-11897	131	18	hafner	hafner	NOUN
cblr-11897	131	19	press	press	PROPN
cblr-11897	131	20	1948	1948	NUM
cblr-11897	131	21	)	)	PUNCT
cblr-11897	131	22	(	(	PUNCT
cblr-11897	131	23	1789	1789	NUM
cblr-11897	131	24	)	)	PUNCT
cblr-11897	131	25	;	;	PUNCT
cblr-11897	131	26	gary	gary	PROPN
cblr-11897	131	27	s.	s.	PROPN
cblr-11897	131	28	becker	becker	PROPN
cblr-11897	131	29	,	,	PUNCT
cblr-11897	131	30	crime	crime	NOUN
cblr-11897	131	31	and	and	CCONJ
cblr-11897	131	32	punishment	punishment	NOUN
cblr-11897	131	33	:	:	PUNCT
cblr-11897	131	34	an	an	DET
cblr-11897	131	35	economic	economic	ADJ
cblr-11897	131	36	approach	approach	NOUN
cblr-11897	131	37	,	,	PUNCT
cblr-11897	131	38	76	76	NUM
cblr-11897	131	39	j.	j.	PROPN
cblr-11897	131	40	pol	pol	PROPN
cblr-11897	131	41	.	.	PUNCT
cblr-11897	131	42	econ	econ	PROPN
cblr-11897	131	43	.	.	PUNCT
cblr-11897	131	44	169	169	NUM
cblr-11897	131	45	,	,	PUNCT
cblr-11897	131	46	191	191	NUM
cblr-11897	131	47	(	(	PUNCT
cblr-11897	131	48	1968	1968	NUM
cblr-11897	131	49	)	)	PUNCT
cblr-11897	131	50	;	;	PUNCT
cblr-11897	131	51	sykes	sykes	PROPN
cblr-11897	131	52	,	,	PUNCT
cblr-11897	131	53	supra	supra	PROPN
cblr-11897	131	54	note	note	PROPN
cblr-11897	131	55	32	32	NUM
cblr-11897	131	56	,	,	PUNCT
cblr-11897	131	57	at	at	ADP
cblr-11897	131	58	1246	1246	NUM
cblr-11897	131	59	.	.	PUNCT
cblr-11897	132	1	37	37	NUM
cblr-11897	132	2	steven	steven	PROPN
cblr-11897	132	3	shavell	shavell	PROPN
cblr-11897	132	4	,	,	PUNCT
cblr-11897	132	5	the	the	DET
cblr-11897	132	6	judgement	judgement	NOUN
cblr-11897	132	7	proof	proof	NOUN
cblr-11897	132	8	problem	problem	NOUN
cblr-11897	132	9	,	,	PUNCT
cblr-11897	132	10	6	6	NUM
cblr-11897	132	11	int’l	int’l	PRON
cblr-11897	132	12	rev	rev	VERB
cblr-11897	132	13	.	.	PROPN
cblr-11897	132	14	l.	l.	PROPN
cblr-11897	132	15	&	&	CCONJ
cblr-11897	132	16	econ	econ	PROPN
cblr-11897	132	17	.	.	PUNCT
cblr-11897	133	1	45	45	NUM
cblr-11897	133	2	,	,	PUNCT
cblr-11897	133	3	45	45	NUM
cblr-11897	133	4	(	(	PUNCT
cblr-11897	133	5	1986	1986	NUM
cblr-11897	133	6	)	)	PUNCT
cblr-11897	133	7	.	.	PUNCT
cblr-11897	134	1	38	38	NUM
cblr-11897	134	2	jennifer	jennifer	PROPN
cblr-11897	134	3	arlen	arlen	PROPN
cblr-11897	134	4	,	,	PUNCT
cblr-11897	134	5	the	the	DET
cblr-11897	134	6	potentially	potentially	ADV
cblr-11897	134	7	perverse	perverse	ADJ
cblr-11897	134	8	effects	effect	NOUN
cblr-11897	134	9	of	of	ADP
cblr-11897	134	10	corporate	corporate	ADJ
cblr-11897	134	11	criminal	criminal	ADJ
cblr-11897	134	12	liability	liability	NOUN
cblr-11897	134	13	,	,	PUNCT
cblr-11897	134	14	23	23	NUM
cblr-11897	134	15	j.	j.	PROPN
cblr-11897	134	16	legal	legal	ADJ
cblr-11897	134	17	stud	stud	NOUN
cblr-11897	134	18	.	.	PUNCT
cblr-11897	134	19	833	833	NUM
cblr-11897	134	20	,	,	PUNCT
cblr-11897	134	21	836	836	NUM
cblr-11897	134	22	(	(	PUNCT
cblr-11897	134	23	1994	1994	NUM
cblr-11897	134	24	)	)	PUNCT
cblr-11897	134	25	;	;	PUNCT
cblr-11897	134	26	garoupa	garoupa	VERB
cblr-11897	134	27	,	,	PUNCT
cblr-11897	134	28	supra	supra	PROPN
cblr-11897	134	29	note	note	NOUN
cblr-11897	134	30	32	32	NUM
cblr-11897	134	31	,	,	PUNCT
cblr-11897	134	32	at	at	ADP
cblr-11897	134	33	251	251	NUM
cblr-11897	134	34	.	.	PUNCT
cblr-11897	134	35	39	39	NUM
cblr-11897	134	36	gregor	gregor	PROPN
cblr-11897	134	37	andrade	andrade	PROPN
cblr-11897	134	38	&	&	CCONJ
cblr-11897	134	39	steven	steven	PROPN
cblr-11897	134	40	n.	n.	PROPN
cblr-11897	134	41	kaplan	kaplan	PROPN
cblr-11897	134	42	,	,	PUNCT
cblr-11897	134	43	how	how	SCONJ
cblr-11897	134	44	costly	costly	ADJ
cblr-11897	134	45	is	be	AUX
cblr-11897	134	46	financial	financial	ADJ
cblr-11897	134	47	(	(	PUNCT
cblr-11897	134	48	not	not	PART
cblr-11897	134	49	economic	economic	ADJ
cblr-11897	134	50	)	)	PUNCT
cblr-11897	134	51	distress	distress	NOUN
cblr-11897	134	52	?	?	PUNCT
cblr-11897	134	53	evidence	evidence	NOUN
cblr-11897	134	54	from	from	ADP
cblr-11897	134	55	highly	highly	ADV
cblr-11897	134	56	leveraged	leverage	VERB
cblr-11897	134	57	transactions	transaction	NOUN
cblr-11897	134	58	that	that	PRON
cblr-11897	134	59	became	become	VERB
cblr-11897	134	60	distressed	distressed	ADJ
cblr-11897	134	61	,	,	PUNCT
cblr-11897	134	62	53	53	NUM
cblr-11897	134	63	j.	j.	PROPN
cblr-11897	134	64	fin	fin	PROPN
cblr-11897	134	65	.	.	PUNCT
cblr-11897	134	66	1443	1443	NUM
cblr-11897	134	67	,	,	PUNCT
cblr-11897	134	68	1447	1447	NUM
cblr-11897	134	69	(	(	PUNCT
cblr-11897	134	70	1998	1998	NUM
cblr-11897	134	71	)	)	PUNCT
cblr-11897	134	72	.	.	PUNCT
cblr-11897	135	1	10	10	NUM
cblr-11897	135	2	columbia	columbia	PROPN
cblr-11897	135	3	business	business	NOUN
cblr-11897	135	4	law	law	PROPN
cblr-11897	135	5	review	review	NOUN
cblr-11897	135	6	[	[	X
cblr-11897	135	7	vol	vol	NOUN
cblr-11897	135	8	.	.	PUNCT
cblr-11897	135	9	2023	2023	NUM
cblr-11897	135	10	distress	distress	NOUN
cblr-11897	135	11	in	in	ADP
cblr-11897	135	12	general	general	ADJ
cblr-11897	135	13	.	.	PUNCT
cblr-11897	136	1	employment	employment	NOUN
cblr-11897	136	2	decreases	decrease	VERB
cblr-11897	136	3	substantially	substantially	ADV
cblr-11897	136	4	around	around	ADP
cblr-11897	136	5	a	a	DET
cblr-11897	136	6	bankruptcy	bankruptcy	NOUN
cblr-11897	136	7	filing,40	filing,40	NOUN
cblr-11897	136	8	and	and	CCONJ
cblr-11897	136	9	remains	remain	VERB
cblr-11897	136	10	significantly	significantly	ADV
cblr-11897	136	11	lower	low	ADJ
cblr-11897	136	12	for	for	ADP
cblr-11897	136	13	years	year	NOUN
cblr-11897	136	14	following	follow	VERB
cblr-11897	136	15	both	both	PRON
cblr-11897	136	16	chapter	chapter	NOUN
cblr-11897	136	17	11	11	NUM
cblr-11897	136	18	reorganization	reorganization	NOUN
cblr-11897	136	19	and	and	CCONJ
cblr-11897	136	20	chapter	chapter	NOUN
cblr-11897	136	21	7	7	NUM
cblr-11897	136	22	liquidation.41	liquidation.41	NOUN
cblr-11897	136	23	both	both	DET
cblr-11897	136	24	debt	debt	NOUN
cblr-11897	136	25	defaults	default	NOUN
cblr-11897	136	26	and	and	CCONJ
cblr-11897	136	27	covenant	covenant	ADJ
cblr-11897	136	28	violations	violation	NOUN
cblr-11897	136	29	cause	cause	VERB
cblr-11897	136	30	firms	firm	NOUN
cblr-11897	136	31	to	to	PART
cblr-11897	136	32	cut	cut	VERB
cblr-11897	136	33	employees.42	employees.42	NOUN
cblr-11897	136	34	moreover	moreover	ADV
cblr-11897	136	35	,	,	PUNCT
cblr-11897	136	36	while	while	SCONJ
cblr-11897	136	37	some	some	DET
cblr-11897	136	38	employees	employee	NOUN
cblr-11897	136	39	retain	retain	VERB
cblr-11897	136	40	their	their	PRON
cblr-11897	136	41	jobs	job	NOUN
cblr-11897	136	42	at	at	ADP
cblr-11897	136	43	reorganized	reorganize	VERB
cblr-11897	136	44	or	or	CCONJ
cblr-11897	136	45	liquidated	liquidate	VERB
cblr-11897	136	46	establishments	establishment	NOUN
cblr-11897	136	47	,	,	PUNCT
cblr-11897	136	48	these	these	DET
cblr-11897	136	49	employees	employee	NOUN
cblr-11897	136	50	see	see	VERB
cblr-11897	136	51	significant	significant	ADJ
cblr-11897	136	52	earnings	earning	NOUN
cblr-11897	136	53	losses.43	losses.43	NOUN
cblr-11897	136	54	furthermore	furthermore	ADV
cblr-11897	136	55	,	,	PUNCT
cblr-11897	136	56	employment	employment	NOUN
cblr-11897	136	57	declines	decline	VERB
cblr-11897	136	58	substantially	substantially	ADV
cblr-11897	136	59	in	in	ADP
cblr-11897	136	60	other	other	ADJ
cblr-11897	136	61	firms	firm	NOUN
cblr-11897	136	62	in	in	ADP
cblr-11897	136	63	the	the	DET
cblr-11897	136	64	immediate	immediate	ADJ
cblr-11897	136	65	neighborhood	neighborhood	NOUN
cblr-11897	136	66	of	of	ADP
cblr-11897	136	67	liquidated	liquidate	VERB
cblr-11897	136	68	establishments.44	establishments.44	NOUN
cblr-11897	136	69	far	far	ADV
cblr-11897	136	70	from	from	ADP
cblr-11897	136	71	those	those	PRON
cblr-11897	136	72	that	that	PRON
cblr-11897	136	73	work	work	VERB
cblr-11897	136	74	at	at	ADP
cblr-11897	136	75	or	or	CCONJ
cblr-11897	136	76	near	near	ADP
cblr-11897	136	77	the	the	DET
cblr-11897	136	78	firm	firm	NOUN
cblr-11897	136	79	,	,	PUNCT
cblr-11897	136	80	financial	financial	ADJ
cblr-11897	136	81	distress	distress	NOUN
cblr-11897	136	82	and	and	CCONJ
cblr-11897	136	83	insolvency	insolvency	NOUN
cblr-11897	136	84	can	can	AUX
cblr-11897	136	85	lead	lead	VERB
cblr-11897	136	86	to	to	ADP
cblr-11897	136	87	antitrust	antitrust	ADJ
cblr-11897	136	88	concerns	concern	NOUN
cblr-11897	136	89	and	and	CCONJ
cblr-11897	136	90	may	may	AUX
cblr-11897	136	91	carry	carry	VERB
cblr-11897	136	92	costs	cost	NOUN
cblr-11897	136	93	for	for	ADP
cblr-11897	136	94	industry	industry	NOUN
cblr-11897	136	95	concentration	concentration	NOUN
cblr-11897	136	96	,	,	PUNCT
cblr-11897	136	97	competition	competition	NOUN
cblr-11897	136	98	,	,	PUNCT
cblr-11897	136	99	and	and	CCONJ
cblr-11897	136	100	consumer	consumer	NOUN
cblr-11897	136	101	welfare.45	welfare.45	NOUN
cblr-11897	136	102	with	with	ADP
cblr-11897	136	103	fewer	few	ADJ
cblr-11897	136	104	firms	firm	NOUN
cblr-11897	136	105	in	in	ADP
cblr-11897	136	106	competition	competition	NOUN
cblr-11897	136	107	,	,	PUNCT
cblr-11897	136	108	the	the	DET
cblr-11897	136	109	remaining	remain	VERB
cblr-11897	136	110	firms	firm	NOUN
cblr-11897	136	111	see	see	VERB
cblr-11897	136	112	higher	high	ADJ
cblr-11897	136	113	profits,46	profits,46	NOUN
cblr-11897	136	114	and	and	CCONJ
cblr-11897	136	115	consumers	consumer	NOUN
cblr-11897	136	116	face	face	VERB
cblr-11897	136	117	higher	high	ADJ
cblr-11897	136	118	prices.47	prices.47	NOUN
cblr-11897	136	119	the	the	DET
cblr-11897	136	120	potential	potential	NOUN
cblr-11897	136	121	for	for	ADP
cblr-11897	136	122	collateral	collateral	ADJ
cblr-11897	136	123	consequences	consequence	NOUN
cblr-11897	136	124	can	can	AUX
cblr-11897	136	125	loom	loom	VERB
cblr-11897	136	126	large	large	ADJ
cblr-11897	136	127	for	for	ADP
cblr-11897	136	128	officials	official	NOUN
cblr-11897	136	129	contemplating	contemplate	VERB
cblr-11897	136	130	imposing	impose	VERB
cblr-11897	136	131	liability	liability	NOUN
cblr-11897	136	132	on	on	ADP
cblr-11897	136	133	corporations	corporation	NOUN
cblr-11897	136	134	.	.	PUNCT
cblr-11897	137	1	the	the	DET
cblr-11897	137	2	remainder	remainder	NOUN
cblr-11897	137	3	of	of	ADP
cblr-11897	137	4	the	the	DET
cblr-11897	137	5	article	article	NOUN
cblr-11897	137	6	is	be	AUX
cblr-11897	137	7	structured	structure	VERB
cblr-11897	137	8	as	as	SCONJ
cblr-11897	137	9	follows	follow	VERB
cblr-11897	137	10	.	.	PUNCT
cblr-11897	138	1	in	in	ADP
cblr-11897	138	2	section	section	PROPN
cblr-11897	138	3	ii	ii	PROPN
cblr-11897	138	4	,	,	PUNCT
cblr-11897	138	5	i	i	PRON
cblr-11897	138	6	show	show	VERB
cblr-11897	138	7	that	that	SCONJ
cblr-11897	138	8	there	there	PRON
cblr-11897	138	9	is	be	VERB
cblr-11897	138	10	currently	currently	ADV
cblr-11897	138	11	an	an	DET
cblr-11897	138	12	expansive	expansive	ADJ
cblr-11897	138	13	legal	legal	ADJ
cblr-11897	138	14	basis	basis	NOUN
cblr-11897	138	15	for	for	ADP
cblr-11897	138	16	considering	consider	VERB
cblr-11897	138	17	collateral	collateral	ADJ
cblr-11897	138	18	consequences	consequence	NOUN
cblr-11897	138	19	when	when	SCONJ
cblr-11897	138	20	imposing	impose	VERB
cblr-11897	138	21	40	40	NUM
cblr-11897	138	22	edith	edith	PROPN
cblr-11897	138	23	shwalb	shwalb	PROPN
cblr-11897	138	24	hotchkiss	hotchkiss	PROPN
cblr-11897	138	25	,	,	PUNCT
cblr-11897	138	26	postbankruptcy	postbankruptcy	NOUN
cblr-11897	138	27	performance	performance	NOUN
cblr-11897	138	28	and	and	CCONJ
cblr-11897	138	29	management	management	NOUN
cblr-11897	138	30	turnover	turnover	NOUN
cblr-11897	138	31	,	,	PUNCT
cblr-11897	138	32	50	50	NUM
cblr-11897	138	33	l.	l.	PROPN
cblr-11897	138	34	j.	j.	PROPN
cblr-11897	138	35	fin	fin	PROPN
cblr-11897	138	36	.	.	PUNCT
cblr-11897	139	1	3	3	NUM
cblr-11897	139	2	,	,	PUNCT
cblr-11897	139	3	11	11	NUM
cblr-11897	139	4	n.13	n.13	NOUN
cblr-11897	139	5	(	(	PUNCT
cblr-11897	139	6	1995	1995	NUM
cblr-11897	139	7	)	)	PUNCT
cblr-11897	139	8	.	.	PUNCT
cblr-11897	140	1	41	41	NUM
cblr-11897	140	2	shai	shai	PROPN
cblr-11897	140	3	bernstein	bernstein	PROPN
cblr-11897	140	4	,	,	PUNCT
cblr-11897	140	5	emanuele	emanuele	PROPN
cblr-11897	140	6	colonnelli	colonnelli	PROPN
cblr-11897	140	7	&	&	CCONJ
cblr-11897	140	8	benjamin	benjamin	PROPN
cblr-11897	140	9	iverson	iverson	PROPN
cblr-11897	140	10	,	,	PUNCT
cblr-11897	140	11	,	,	PUNCT
cblr-11897	140	12	asset	asset	NOUN
cblr-11897	140	13	allocation	allocation	NOUN
cblr-11897	140	14	in	in	ADP
cblr-11897	140	15	bankruptcy	bankruptcy	NOUN
cblr-11897	140	16	,	,	PUNCT
cblr-11897	140	17	74	74	NUM
cblr-11897	140	18	j.	j.	PROPN
cblr-11897	140	19	fin	fin	PROPN
cblr-11897	140	20	.	.	PROPN
cblr-11897	141	1	5	5	NUM
cblr-11897	141	2	,	,	PUNCT
cblr-11897	141	3	18–19	18–19	NUM
cblr-11897	141	4	(	(	PUNCT
cblr-11897	141	5	2019	2019	NUM
cblr-11897	141	6	)	)	PUNCT
cblr-11897	141	7	.	.	PUNCT
cblr-11897	142	1	42	42	NUM
cblr-11897	142	2	ashwini	ashwini	PROPN
cblr-11897	142	3	agrawal	agrawal	PROPN
cblr-11897	142	4	&	&	CCONJ
cblr-11897	142	5	david	david	PROPN
cblr-11897	142	6	a.	a.	PROPN
cblr-11897	142	7	matsa	matsa	PROPN
cblr-11897	142	8	,	,	PUNCT
cblr-11897	142	9	labor	labor	NOUN
cblr-11897	142	10	unemployment	unemployment	NOUN
cblr-11897	142	11	risk	risk	NOUN
cblr-11897	142	12	and	and	CCONJ
cblr-11897	142	13	corporate	corporate	ADJ
cblr-11897	142	14	financing	financing	NOUN
cblr-11897	142	15	decisions	decision	NOUN
cblr-11897	142	16	,	,	PUNCT
cblr-11897	142	17	108	108	NUM
cblr-11897	142	18	.	.	PUNCT
cblr-11897	143	1	j.	j.	PROPN
cblr-11897	143	2	fin	fin	PROPN
cblr-11897	143	3	.	.	PUNCT
cblr-11897	144	1	econ	econ	PROPN
cblr-11897	144	2	.	.	PUNCT
cblr-11897	145	1	449	449	NUM
cblr-11897	145	2	,	,	PUNCT
cblr-11897	145	3	452	452	NUM
cblr-11897	145	4	(	(	PUNCT
cblr-11897	145	5	2013	2013	NUM
cblr-11897	145	6	)	)	PUNCT
cblr-11897	145	7	;	;	PUNCT
cblr-11897	145	8	antonio	antonio	PROPN
cblr-11897	145	9	falato	falato	PROPN
cblr-11897	145	10	&	&	CCONJ
cblr-11897	145	11	nellie	nellie	PROPN
cblr-11897	145	12	liang	liang	PROPN
cblr-11897	145	13	,	,	PUNCT
cblr-11897	145	14	do	do	AUX
cblr-11897	145	15	creditor	creditor	NOUN
cblr-11897	145	16	rights	right	NOUN
cblr-11897	145	17	increase	increase	VERB
cblr-11897	145	18	employment	employment	NOUN
cblr-11897	145	19	risk	risk	NOUN
cblr-11897	145	20	?	?	PUNCT
cblr-11897	146	1	evidence	evidence	NOUN
cblr-11897	146	2	from	from	ADP
cblr-11897	146	3	loan	loan	NOUN
cblr-11897	146	4	covenants	covenant	NOUN
cblr-11897	146	5	,	,	PUNCT
cblr-11897	146	6	71	71	NUM
cblr-11897	146	7	j.	j.	PROPN
cblr-11897	146	8	fin	fin	PROPN
cblr-11897	146	9	.	.	PUNCT
cblr-11897	147	1	2545	2545	NUM
cblr-11897	147	2	,	,	PUNCT
cblr-11897	147	3	2556	2556	NUM
cblr-11897	147	4	(	(	PUNCT
cblr-11897	147	5	2016	2016	NUM
cblr-11897	147	6	)	)	PUNCT
cblr-11897	147	7	.	.	PUNCT
cblr-11897	148	1	43	43	NUM
cblr-11897	148	2	john	john	PROPN
cblr-11897	148	3	r.	r.	PROPN
cblr-11897	148	4	graham	graham	PROPN
cblr-11897	148	5	,	,	PUNCT
cblr-11897	148	6	hyunseob	hyunseob	PROPN
cblr-11897	148	7	kim	kim	PROPN
cblr-11897	148	8	,	,	PUNCT
cblr-11897	148	9	si	si	PROPN
cblr-11897	148	10	li	li	PROPN
cblr-11897	148	11	&	&	CCONJ
cblr-11897	148	12	jiaping	jiaping	PROPN
cblr-11897	148	13	qiu	qiu	PROPN
cblr-11897	148	14	,	,	PUNCT
cblr-11897	148	15	employee	employee	NOUN
cblr-11897	148	16	costs	cost	NOUN
cblr-11897	148	17	of	of	ADP
cblr-11897	148	18	corporate	corporate	ADJ
cblr-11897	148	19	bankruptcy	bankruptcy	NOUN
cblr-11897	148	20	1	1	NUM
cblr-11897	148	21	(	(	PUNCT
cblr-11897	148	22	nat’l	nat’l	NUM
cblr-11897	148	23	bureau	bureau	PROPN
cblr-11897	148	24	of	of	ADP
cblr-11897	148	25	econ	econ	PROPN
cblr-11897	148	26	.	.	PUNCT
cblr-11897	149	1	rsch	rsch	PROPN
cblr-11897	149	2	.	.	PUNCT
cblr-11897	149	3	,	,	PUNCT
cblr-11897	149	4	working	work	VERB
cblr-11897	149	5	paper	paper	NOUN
cblr-11897	149	6	no	no	NOUN
cblr-11897	149	7	.	.	PROPN
cblr-11897	150	1	25922	25922	NUM
cblr-11897	150	2	,	,	PUNCT
cblr-11897	150	3	2019	2019	NUM
cblr-11897	150	4	)	)	PUNCT
cblr-11897	150	5	.	.	PUNCT
cblr-11897	151	1	44	44	NUM
cblr-11897	151	2	shai	shai	PROPN
cblr-11897	151	3	bernstein	bernstein	PROPN
cblr-11897	151	4	,	,	PUNCT
cblr-11897	151	5	emanuele	emanuele	PROPN
cblr-11897	151	6	colonnelli	colonnelli	PROPN
cblr-11897	151	7	,	,	PUNCT
cblr-11897	151	8	xavier	xavier	PROPN
cblr-11897	151	9	giroud	giroud	PROPN
cblr-11897	151	10	&	&	CCONJ
cblr-11897	151	11	benjamin	benjamin	PROPN
cblr-11897	151	12	iverson	iverson	PROPN
cblr-11897	151	13	,	,	PUNCT
cblr-11897	151	14	bankruptcy	bankruptcy	NOUN
cblr-11897	151	15	spillovers	spillover	NOUN
cblr-11897	151	16	,	,	PUNCT
cblr-11897	151	17	133	133	NUM
cblr-11897	151	18	j.	j.	PROPN
cblr-11897	151	19	fin	fin	PROPN
cblr-11897	151	20	.	.	PUNCT
cblr-11897	151	21	econ	econ	PROPN
cblr-11897	151	22	.	.	PUNCT
cblr-11897	152	1	608	608	NUM
cblr-11897	152	2	,	,	PUNCT
cblr-11897	152	3	608	608	NUM
cblr-11897	152	4	(	(	PUNCT
cblr-11897	152	5	2018	2018	NUM
cblr-11897	152	6	)	)	PUNCT
cblr-11897	152	7	.	.	PUNCT
cblr-11897	153	1	45	45	NUM
cblr-11897	153	2	tim	tim	PROPN
cblr-11897	153	3	c.	c.	PROPN
cblr-11897	153	4	opler	opler	PROPN
cblr-11897	153	5	&	&	CCONJ
cblr-11897	153	6	sheridan	sheridan	PROPN
cblr-11897	153	7	titman	titman	PROPN
cblr-11897	153	8	,	,	PUNCT
cblr-11897	153	9	financial	financial	ADJ
cblr-11897	153	10	distress	distress	NOUN
cblr-11897	153	11	and	and	CCONJ
cblr-11897	153	12	corporate	corporate	ADJ
cblr-11897	153	13	performance	performance	NOUN
cblr-11897	153	14	,	,	PUNCT
cblr-11897	153	15	49	49	NUM
cblr-11897	153	16	j.	j.	PROPN
cblr-11897	153	17	fin	fin	PROPN
cblr-11897	153	18	.	.	PUNCT
cblr-11897	153	19	1015	1015	NUM
cblr-11897	153	20	,	,	PUNCT
cblr-11897	153	21	1015	1015	NUM
cblr-11897	153	22	(	(	PUNCT
cblr-11897	153	23	1994	1994	NUM
cblr-11897	153	24	)	)	PUNCT
cblr-11897	153	25	(	(	PUNCT
cblr-11897	153	26	showing	show	VERB
cblr-11897	153	27	that	that	SCONJ
cblr-11897	153	28	highly	highly	ADV
cblr-11897	153	29	leveraged	leveraged	ADJ
cblr-11897	153	30	firms	firm	NOUN
cblr-11897	153	31	lose	lose	VERB
cblr-11897	153	32	significant	significant	ADJ
cblr-11897	153	33	market	market	NOUN
cblr-11897	153	34	share	share	NOUN
cblr-11897	153	35	following	follow	VERB
cblr-11897	153	36	financial	financial	ADJ
cblr-11897	153	37	distress	distress	NOUN
cblr-11897	153	38	,	,	PUNCT
cblr-11897	153	39	and	and	CCONJ
cblr-11897	153	40	the	the	DET
cblr-11897	153	41	effect	effect	NOUN
cblr-11897	153	42	is	be	AUX
cblr-11897	153	43	even	even	ADV
cblr-11897	153	44	stronger	strong	ADJ
cblr-11897	153	45	in	in	ADP
cblr-11897	153	46	concentrated	concentrated	ADJ
cblr-11897	153	47	industries	industry	NOUN
cblr-11897	153	48	)	)	PUNCT
cblr-11897	153	49	.	.	PUNCT
cblr-11897	154	1	46	46	NUM
cblr-11897	154	2	gustavo	gustavo	PROPN
cblr-11897	154	3	grullon	grullon	PROPN
cblr-11897	154	4	,	,	PUNCT
cblr-11897	154	5	yelena	yelena	PROPN
cblr-11897	154	6	larkin	larkin	PROPN
cblr-11897	154	7	&	&	CCONJ
cblr-11897	154	8	roni	roni	PROPN
cblr-11897	154	9	michaely	michaely	ADV
cblr-11897	154	10	,	,	PUNCT
cblr-11897	154	11	are	be	AUX
cblr-11897	154	12	us	us	PROPN
cblr-11897	154	13	industries	industry	NOUN
cblr-11897	154	14	becoming	become	VERB
cblr-11897	154	15	more	more	ADV
cblr-11897	154	16	concentrated	concentrated	ADJ
cblr-11897	154	17	?	?	PUNCT
cblr-11897	154	18	,	,	PUNCT
cblr-11897	154	19	23	23	NUM
cblr-11897	154	20	rev	rev	VERB
cblr-11897	154	21	.	.	PROPN
cblr-11897	154	22	fin	fin	NOUN
cblr-11897	154	23	.	.	PUNCT
cblr-11897	155	1	697	697	NUM
cblr-11897	155	2	,	,	PUNCT
cblr-11897	155	3	697	697	NUM
cblr-11897	155	4	(	(	PUNCT
cblr-11897	155	5	2019	2019	NUM
cblr-11897	155	6	)	)	PUNCT
cblr-11897	155	7	.	.	PUNCT
cblr-11897	156	1	47	47	NUM
cblr-11897	156	2	thomas	thomas	PROPN
cblr-11897	156	3	philippon	philippon	PROPN
cblr-11897	156	4	,	,	PUNCT
cblr-11897	156	5	the	the	DET
cblr-11897	156	6	great	great	ADJ
cblr-11897	156	7	reversal	reversal	NOUN
cblr-11897	156	8	:	:	PUNCT
cblr-11897	156	9	how	how	SCONJ
cblr-11897	156	10	america	america	PROPN
cblr-11897	156	11	gave	give	VERB
cblr-11897	156	12	up	up	ADP
cblr-11897	156	13	on	on	ADP
cblr-11897	156	14	free	free	ADJ
cblr-11897	156	15	markets	market	NOUN
cblr-11897	156	16	8	8	NUM
cblr-11897	156	17	(	(	PUNCT
cblr-11897	156	18	2019	2019	NUM
cblr-11897	156	19	)	)	PUNCT
cblr-11897	156	20	.	.	PUNCT
cblr-11897	157	1	no	no	INTJ
cblr-11897	157	2	.	.	NOUN
cblr-11897	157	3	1	1	NUM
cblr-11897	157	4	]	]	X
cblr-11897	157	5	corporate	corporate	ADJ
cblr-11897	157	6	liability	liability	NOUN
cblr-11897	157	7	,	,	PUNCT
cblr-11897	157	8	collateral	collateral	ADJ
cblr-11897	157	9	consequences	consequence	NOUN
cblr-11897	157	10	,	,	PUNCT
cblr-11897	157	11	&	&	CCONJ
cblr-11897	157	12	capital	capital	NOUN
cblr-11897	157	13	structure	structure	NOUN
cblr-11897	157	14	11	11	NUM
cblr-11897	157	15	corporate	corporate	ADJ
cblr-11897	157	16	liability	liability	NOUN
cblr-11897	157	17	.	.	PUNCT
cblr-11897	158	1	in	in	ADP
cblr-11897	158	2	section	section	PROPN
cblr-11897	158	3	iii	iii	PROPN
cblr-11897	158	4	,	,	PUNCT
cblr-11897	158	5	i	i	PRON
cblr-11897	158	6	show	show	VERB
cblr-11897	158	7	that	that	SCONJ
cblr-11897	158	8	government	government	NOUN
cblr-11897	158	9	officials	official	NOUN
cblr-11897	158	10	do	do	AUX
cblr-11897	158	11	reduce	reduce	VERB
cblr-11897	158	12	corporate	corporate	ADJ
cblr-11897	158	13	liability	liability	NOUN
cblr-11897	158	14	because	because	SCONJ
cblr-11897	158	15	of	of	ADP
cblr-11897	158	16	concerns	concern	NOUN
cblr-11897	158	17	about	about	ADP
cblr-11897	158	18	collateral	collateral	ADJ
cblr-11897	158	19	consequences	consequence	NOUN
cblr-11897	158	20	—	—	PUNCT
cblr-11897	158	21	often	often	ADV
cblr-11897	158	22	because	because	SCONJ
cblr-11897	158	23	of	of	ADP
cblr-11897	158	24	misplaced	misplaced	ADJ
cblr-11897	158	25	concerns	concern	NOUN
cblr-11897	158	26	.	.	PUNCT
cblr-11897	159	1	in	in	ADP
cblr-11897	159	2	section	section	NOUN
cblr-11897	159	3	iv	iv	X
cblr-11897	159	4	,	,	PUNCT
cblr-11897	159	5	i	i	PRON
cblr-11897	159	6	discuss	discuss	VERB
cblr-11897	159	7	how	how	SCONJ
cblr-11897	159	8	government	government	NOUN
cblr-11897	159	9	officials	official	NOUN
cblr-11897	159	10	should	should	AUX
cblr-11897	159	11	better	well	ADV
cblr-11897	159	12	approach	approach	VERB
cblr-11897	159	13	the	the	DET
cblr-11897	159	14	decision	decision	NOUN
cblr-11897	159	15	of	of	ADP
cblr-11897	159	16	whether	whether	SCONJ
cblr-11897	159	17	,	,	PUNCT
cblr-11897	159	18	and	and	CCONJ
cblr-11897	159	19	how	how	SCONJ
cblr-11897	159	20	,	,	PUNCT
cblr-11897	159	21	to	to	PART
cblr-11897	159	22	take	take	VERB
cblr-11897	159	23	collateral	collateral	ADJ
cblr-11897	159	24	consequences	consequence	NOUN
cblr-11897	159	25	into	into	ADP
cblr-11897	159	26	account	account	NOUN
cblr-11897	159	27	.	.	PUNCT
cblr-11897	160	1	i	i	PRON
cblr-11897	160	2	conclude	conclude	VERB
cblr-11897	160	3	in	in	ADP
cblr-11897	160	4	section	section	PROPN
cblr-11897	160	5	v.	v.	PROPN
cblr-11897	160	6	ii	ii	PROPN
cblr-11897	160	7	.	.	PUNCT
cblr-11897	161	1	the	the	DET
cblr-11897	161	2	expansive	expansive	ADJ
cblr-11897	161	3	legal	legal	ADJ
cblr-11897	161	4	basis	basis	NOUN
cblr-11897	161	5	for	for	ADP
cblr-11897	161	6	considering	consider	VERB
cblr-11897	161	7	collateral	collateral	ADJ
cblr-11897	161	8	consequences	consequence	NOUN
cblr-11897	161	9	in	in	ADP
cblr-11897	161	10	criminal	criminal	ADJ
cblr-11897	161	11	and	and	CCONJ
cblr-11897	161	12	civil	civil	ADJ
cblr-11897	161	13	cases	case	NOUN
cblr-11897	161	14	in	in	ADP
cblr-11897	161	15	this	this	DET
cblr-11897	161	16	section	section	NOUN
cblr-11897	161	17	,	,	PUNCT
cblr-11897	161	18	i	i	PRON
cblr-11897	161	19	show	show	VERB
cblr-11897	161	20	that	that	SCONJ
cblr-11897	161	21	,	,	PUNCT
cblr-11897	161	22	in	in	ADP
cblr-11897	161	23	both	both	CCONJ
cblr-11897	161	24	criminal	criminal	ADJ
cblr-11897	161	25	and	and	CCONJ
cblr-11897	161	26	civil	civil	ADJ
cblr-11897	161	27	contexts	contexts	NOUN
cblr-11897	161	28	,	,	PUNCT
cblr-11897	161	29	the	the	DET
cblr-11897	161	30	law	law	NOUN
cblr-11897	161	31	allows	allow	VERB
cblr-11897	161	32	—	—	PUNCT
cblr-11897	161	33	or	or	CCONJ
cblr-11897	161	34	even	even	ADV
cblr-11897	161	35	requires	require	VERB
cblr-11897	161	36	—	—	PUNCT
cblr-11897	161	37	government	government	NOUN
cblr-11897	161	38	officials	official	NOUN
cblr-11897	161	39	to	to	PART
cblr-11897	161	40	consider	consider	VERB
cblr-11897	161	41	whether	whether	SCONJ
cblr-11897	161	42	corporate	corporate	ADJ
cblr-11897	161	43	liability	liability	NOUN
cblr-11897	161	44	would	would	AUX
cblr-11897	161	45	result	result	VERB
cblr-11897	161	46	in	in	ADP
cblr-11897	161	47	collateral	collateral	ADJ
cblr-11897	161	48	consequences	consequence	NOUN
cblr-11897	161	49	or	or	CCONJ
cblr-11897	161	50	financial	financial	ADJ
cblr-11897	161	51	distress	distress	NOUN
cblr-11897	161	52	.	.	PUNCT
cblr-11897	162	1	the	the	DET
cblr-11897	162	2	federal	federal	ADJ
cblr-11897	162	3	government	government	NOUN
cblr-11897	162	4	is	be	AUX
cblr-11897	162	5	comprised	comprise	VERB
cblr-11897	162	6	of	of	ADP
cblr-11897	162	7	hundreds	hundred	NOUN
cblr-11897	162	8	of	of	ADP
cblr-11897	162	9	departments	department	NOUN
cblr-11897	162	10	,	,	PUNCT
cblr-11897	162	11	agencies	agency	NOUN
cblr-11897	162	12	,	,	PUNCT
cblr-11897	162	13	and	and	CCONJ
cblr-11897	162	14	commissions	commission	NOUN
cblr-11897	162	15	,	,	PUNCT
cblr-11897	162	16	each	each	PRON
cblr-11897	162	17	governed	govern	VERB
cblr-11897	162	18	by	by	ADP
cblr-11897	162	19	unique	unique	ADJ
cblr-11897	162	20	statutes	statute	NOUN
cblr-11897	162	21	and	and	CCONJ
cblr-11897	162	22	regulations	regulation	NOUN
cblr-11897	162	23	.	.	PUNCT
cblr-11897	163	1	in	in	ADP
cblr-11897	163	2	this	this	DET
cblr-11897	163	3	section	section	NOUN
cblr-11897	163	4	,	,	PUNCT
cblr-11897	163	5	i	i	PRON
cblr-11897	163	6	summarize	summarize	VERB
cblr-11897	163	7	the	the	DET
cblr-11897	163	8	expansive	expansive	ADJ
cblr-11897	163	9	legal	legal	ADJ
cblr-11897	163	10	basis	basis	NOUN
cblr-11897	163	11	for	for	ADP
cblr-11897	163	12	reducing	reduce	VERB
cblr-11897	163	13	corporate	corporate	ADJ
cblr-11897	163	14	liability	liability	NOUN
cblr-11897	163	15	when	when	SCONJ
cblr-11897	163	16	decisionmakers	decisionmaker	NOUN
cblr-11897	163	17	are	be	AUX
cblr-11897	163	18	concerned	concerned	ADJ
cblr-11897	163	19	about	about	ADP
cblr-11897	163	20	collateral	collateral	ADJ
cblr-11897	163	21	consequences	consequence	NOUN
cblr-11897	163	22	,	,	PUNCT
cblr-11897	163	23	and	and	CCONJ
cblr-11897	163	24	appendix	appendix	PROPN
cblr-11897	163	25	ii	ii	PROPN
cblr-11897	163	26	contains	contain	VERB
cblr-11897	163	27	a	a	DET
cblr-11897	163	28	more	more	ADV
cblr-11897	163	29	extensive	extensive	ADJ
cblr-11897	163	30	list	list	NOUN
cblr-11897	163	31	of	of	ADP
cblr-11897	163	32	policies	policy	NOUN
cblr-11897	163	33	dealing	deal	VERB
cblr-11897	163	34	with	with	ADP
cblr-11897	163	35	collateral	collateral	ADJ
cblr-11897	163	36	consequences	consequence	NOUN
cblr-11897	163	37	.	.	PUNCT
cblr-11897	164	1	the	the	DET
cblr-11897	164	2	statutes	statute	NOUN
cblr-11897	164	3	and	and	CCONJ
cblr-11897	164	4	regulations	regulation	NOUN
cblr-11897	164	5	discussed	discuss	VERB
cblr-11897	164	6	in	in	ADP
cblr-11897	164	7	this	this	DET
cblr-11897	164	8	section	section	NOUN
cblr-11897	164	9	and	and	CCONJ
cblr-11897	164	10	in	in	ADP
cblr-11897	164	11	appendix	appendix	ADJ
cblr-11897	164	12	ii	ii	PROPN
cblr-11897	164	13	cover	cover	NOUN
cblr-11897	164	14	departments	department	NOUN
cblr-11897	164	15	,	,	PUNCT
cblr-11897	164	16	agencies	agency	NOUN
cblr-11897	164	17	,	,	PUNCT
cblr-11897	164	18	and	and	CCONJ
cblr-11897	164	19	commissions	commission	NOUN
cblr-11897	164	20	that	that	PRON
cblr-11897	164	21	impose	impose	VERB
cblr-11897	164	22	over	over	ADP
cblr-11897	164	23	96	96	NUM
cblr-11897	164	24	%	%	NOUN
cblr-11897	164	25	of	of	ADP
cblr-11897	164	26	the	the	DET
cblr-11897	164	27	monetary	monetary	ADJ
cblr-11897	164	28	value	value	NOUN
cblr-11897	164	29	of	of	ADP
cblr-11897	164	30	all	all	DET
cblr-11897	164	31	corporate	corporate	ADJ
cblr-11897	164	32	fines	fine	NOUN
cblr-11897	164	33	imposed	impose	VERB
cblr-11897	164	34	by	by	ADP
cblr-11897	164	35	the	the	DET
cblr-11897	164	36	federal	federal	PROPN
cblr-11897	164	37	government.48	government.48	PROPN
cblr-11897	164	38	in	in	ADP
cblr-11897	164	39	the	the	DET
cblr-11897	164	40	criminal	criminal	ADJ
cblr-11897	164	41	context	context	NOUN
cblr-11897	164	42	,	,	PUNCT
cblr-11897	164	43	the	the	DET
cblr-11897	164	44	explicit	explicit	ADJ
cblr-11897	164	45	consideration	consideration	NOUN
cblr-11897	164	46	of	of	ADP
cblr-11897	164	47	the	the	DET
cblr-11897	164	48	collateral	collateral	ADJ
cblr-11897	164	49	consequences	consequence	NOUN
cblr-11897	164	50	arising	arise	VERB
cblr-11897	164	51	from	from	ADP
cblr-11897	164	52	the	the	DET
cblr-11897	164	53	prosecution	prosecution	NOUN
cblr-11897	164	54	of	of	ADP
cblr-11897	164	55	corporations	corporation	NOUN
cblr-11897	164	56	dates	date	VERB
cblr-11897	164	57	back	back	ADV
cblr-11897	164	58	at	at	ADP
cblr-11897	164	59	least	least	ADJ
cblr-11897	164	60	to	to	ADP
cblr-11897	164	61	a	a	DET
cblr-11897	164	62	1999	1999	NUM
cblr-11897	164	63	memorandum	memorandum	NOUN
cblr-11897	164	64	on	on	ADP
cblr-11897	164	65	corporate	corporate	ADJ
cblr-11897	164	66	criminal	criminal	ADJ
cblr-11897	164	67	liability	liability	NOUN
cblr-11897	164	68	by	by	ADP
cblr-11897	164	69	deputy	deputy	NOUN
cblr-11897	164	70	attorney	attorney	NOUN
cblr-11897	164	71	general	general	PROPN
cblr-11897	164	72	eric	eric	PROPN
cblr-11897	164	73	holder	holder	PROPN
cblr-11897	164	74	(	(	PUNCT
cblr-11897	164	75	the	the	DET
cblr-11897	164	76	“	"	PUNCT
cblr-11897	164	77	holder	holder	NOUN
cblr-11897	164	78	memorandum”).49	memorandum”).49	VERB
cblr-11897	164	79	this	this	DET
cblr-11897	164	80	memorandum	memorandum	NOUN
cblr-11897	164	81	is	be	AUX
cblr-11897	164	82	now	now	ADV
cblr-11897	164	83	codified	codify	VERB
cblr-11897	164	84	in	in	ADP
cblr-11897	164	85	the	the	DET
cblr-11897	164	86	united	united	PROPN
cblr-11897	164	87	states	states	PROPN
cblr-11897	164	88	justice	justice	PROPN
cblr-11897	164	89	manual	manual	NOUN
cblr-11897	164	90	:	:	PUNCT
cblr-11897	164	91	in	in	ADP
cblr-11897	164	92	conducting	conduct	VERB
cblr-11897	164	93	an	an	DET
cblr-11897	164	94	investigation	investigation	NOUN
cblr-11897	164	95	,	,	PUNCT
cblr-11897	164	96	determining	determine	VERB
cblr-11897	164	97	whether	whether	SCONJ
cblr-11897	164	98	to	to	PART
cblr-11897	164	99	bring	bring	VERB
cblr-11897	164	100	charges	charge	NOUN
cblr-11897	164	101	,	,	PUNCT
cblr-11897	164	102	and	and	CCONJ
cblr-11897	164	103	negotiating	negotiate	VERB
cblr-11897	164	104	plea	plea	NOUN
cblr-11897	164	105	or	or	CCONJ
cblr-11897	164	106	other	other	ADJ
cblr-11897	164	107	48	48	NUM
cblr-11897	164	108	see	see	NOUN
cblr-11897	164	109	appendix	appendix	PROPN
cblr-11897	164	110	ii	ii	PROPN
cblr-11897	164	111	.	.	PROPN
cblr-11897	164	112	49	49	NUM
cblr-11897	164	113	memorandum	memorandum	NOUN
cblr-11897	164	114	from	from	ADP
cblr-11897	164	115	eric	eric	PROPN
cblr-11897	164	116	h.	h.	PROPN
cblr-11897	164	117	holder	holder	PROPN
cblr-11897	164	118	,	,	PUNCT
cblr-11897	164	119	jr	jr	PROPN
cblr-11897	164	120	.	.	PROPN
cblr-11897	164	121	,	,	PUNCT
cblr-11897	164	122	deputy	deputy	NOUN
cblr-11897	164	123	att’y	att’y	NUM
cblr-11897	165	1	gen	gen	PROPN
cblr-11897	165	2	.	.	PROPN
cblr-11897	165	3	,	,	PUNCT
cblr-11897	165	4	dep’t	dep’t	NOUN
cblr-11897	165	5	of	of	ADP
cblr-11897	165	6	just	just	ADV
cblr-11897	165	7	.	.	PUNCT
cblr-11897	165	8	,	,	PUNCT
cblr-11897	166	1	to	to	ADP
cblr-11897	166	2	all	all	DET
cblr-11897	166	3	component	component	NOUN
cblr-11897	166	4	heads	head	NOUN
cblr-11897	166	5	and	and	CCONJ
cblr-11897	166	6	u.s	u.s	PROPN
cblr-11897	166	7	.	.	PROPN
cblr-11897	166	8	att’ys	att’ys	PROPN
cblr-11897	166	9	,	,	PUNCT
cblr-11897	166	10	bringing	bring	VERB
cblr-11897	166	11	criminal	criminal	ADJ
cblr-11897	166	12	charges	charge	NOUN
cblr-11897	166	13	against	against	ADP
cblr-11897	166	14	corporations	corporation	NOUN
cblr-11897	166	15	(	(	PUNCT
cblr-11897	166	16	june	june	PROPN
cblr-11897	166	17	16	16	NUM
cblr-11897	166	18	,	,	PUNCT
cblr-11897	166	19	1999	1999	NUM
cblr-11897	166	20	)	)	PUNCT
cblr-11897	166	21	(	(	PUNCT
cblr-11897	166	22	“	"	PUNCT
cblr-11897	166	23	the	the	DET
cblr-11897	166	24	holder	holder	NOUN
cblr-11897	166	25	memorandum	memorandum	NOUN
cblr-11897	166	26	”	"	PUNCT
cblr-11897	166	27	)	)	PUNCT
cblr-11897	166	28	.	.	PUNCT
cblr-11897	167	1	12	12	NUM
cblr-11897	167	2	columbia	columbia	PROPN
cblr-11897	167	3	business	business	NOUN
cblr-11897	167	4	law	law	PROPN
cblr-11897	167	5	review	review	NOUN
cblr-11897	168	1	[	[	X
cblr-11897	168	2	vol	vol	NOUN
cblr-11897	168	3	.	.	PUNCT
cblr-11897	168	4	2023	2023	NUM
cblr-11897	168	5	agreements	agreement	NOUN
cblr-11897	168	6	,	,	PUNCT
cblr-11897	168	7	prosecutors	prosecutor	NOUN
cblr-11897	168	8	should	should	AUX
cblr-11897	168	9	consider	consider	VERB
cblr-11897	168	10	the	the	PRON
cblr-11897	168	11	.	.	PUNCT
cblr-11897	168	12	.	.	PUNCT
cblr-11897	168	13	.	.	PUNCT
cblr-11897	169	1	collateral	collateral	ADJ
cblr-11897	169	2	consequences	consequence	NOUN
cblr-11897	169	3	,	,	PUNCT
cblr-11897	169	4	including	include	VERB
cblr-11897	169	5	whether	whether	SCONJ
cblr-11897	169	6	there	there	PRON
cblr-11897	169	7	is	be	VERB
cblr-11897	169	8	disproportionate	disproportionate	ADJ
cblr-11897	169	9	harm	harm	NOUN
cblr-11897	169	10	to	to	ADP
cblr-11897	169	11	shareholders	shareholder	NOUN
cblr-11897	169	12	,	,	PUNCT
cblr-11897	169	13	pension	pension	NOUN
cblr-11897	169	14	holders	holder	NOUN
cblr-11897	169	15	,	,	PUNCT
cblr-11897	169	16	employees	employee	NOUN
cblr-11897	169	17	,	,	PUNCT
cblr-11897	169	18	and	and	CCONJ
cblr-11897	169	19	others	other	NOUN
cblr-11897	169	20	not	not	PART
cblr-11897	169	21	proven	prove	VERB
cblr-11897	169	22	personally	personally	ADV
cblr-11897	169	23	culpable	culpable	ADJ
cblr-11897	169	24	,	,	PUNCT
cblr-11897	169	25	as	as	ADV
cblr-11897	169	26	well	well	ADV
cblr-11897	169	27	as	as	ADP
cblr-11897	169	28	impact	impact	NOUN
cblr-11897	169	29	on	on	ADP
cblr-11897	169	30	the	the	DET
cblr-11897	169	31	public	public	NOUN
cblr-11897	169	32	arising	arise	VERB
cblr-11897	169	33	from	from	ADP
cblr-11897	169	34	the	the	DET
cblr-11897	169	35	prosecution[.]50	prosecution[.]50	PROPN
cblr-11897	169	36	the	the	DET
cblr-11897	169	37	united	united	PROPN
cblr-11897	169	38	states	states	PROPN
cblr-11897	169	39	sentencing	sentencing	NOUN
cblr-11897	169	40	guidelines	guideline	NOUN
cblr-11897	169	41	(	(	PUNCT
cblr-11897	169	42	ussg	ussg	ADJ
cblr-11897	169	43	)	)	PUNCT
cblr-11897	169	44	further	far	ADV
cblr-11897	169	45	stress	stress	VERB
cblr-11897	169	46	collateral	collateral	ADJ
cblr-11897	169	47	consequences	consequence	NOUN
cblr-11897	169	48	in	in	ADP
cblr-11897	169	49	criminal	criminal	ADJ
cblr-11897	169	50	proceedings	proceeding	NOUN
cblr-11897	169	51	against	against	ADP
cblr-11897	169	52	corporations	corporation	NOUN
cblr-11897	169	53	.	.	PUNCT
cblr-11897	170	1	in	in	ADP
cblr-11897	170	2	principle	principle	NOUN
cblr-11897	170	3	,	,	PUNCT
cblr-11897	170	4	the	the	DET
cblr-11897	170	5	organizational	organizational	ADJ
cblr-11897	170	6	guidelines	guideline	NOUN
cblr-11897	170	7	are	be	AUX
cblr-11897	170	8	“	"	PUNCT
cblr-11897	170	9	designed	design	VERB
cblr-11897	170	10	so	so	SCONJ
cblr-11897	170	11	that	that	SCONJ
cblr-11897	170	12	the	the	DET
cblr-11897	170	13	sanctions	sanction	NOUN
cblr-11897	170	14	imposed	impose	VERB
cblr-11897	170	15	upon	upon	SCONJ
cblr-11897	170	16	organizations	organization	NOUN
cblr-11897	170	17	and	and	CCONJ
cblr-11897	170	18	their	their	PRON
cblr-11897	170	19	agents	agent	NOUN
cblr-11897	170	20	,	,	PUNCT
cblr-11897	170	21	taken	take	VERB
cblr-11897	170	22	together	together	ADV
cblr-11897	170	23	,	,	PUNCT
cblr-11897	170	24	will	will	AUX
cblr-11897	170	25	provide	provide	VERB
cblr-11897	170	26	just	just	ADV
cblr-11897	170	27	punishment	punishment	NOUN
cblr-11897	170	28	,	,	PUNCT
cblr-11897	170	29	adequate	adequate	ADJ
cblr-11897	170	30	deterrence	deterrence	NOUN
cblr-11897	170	31	,	,	PUNCT
cblr-11897	170	32	and	and	CCONJ
cblr-11897	170	33	incentives	incentive	NOUN
cblr-11897	170	34	for	for	SCONJ
cblr-11897	170	35	organizations	organization	NOUN
cblr-11897	170	36	to	to	PART
cblr-11897	170	37	maintain	maintain	VERB
cblr-11897	170	38	internal	internal	ADJ
cblr-11897	170	39	mechanisms	mechanism	NOUN
cblr-11897	170	40	for	for	ADP
cblr-11897	170	41	preventing	preventing	NOUN
cblr-11897	170	42	,	,	PUNCT
cblr-11897	170	43	detecting	detecting	NOUN
cblr-11897	170	44	,	,	PUNCT
cblr-11897	170	45	and	and	CCONJ
cblr-11897	170	46	reporting	report	VERB
cblr-11897	170	47	criminal	criminal	ADJ
cblr-11897	170	48	conduct	conduct	NOUN
cblr-11897	170	49	.	.	PUNCT
cblr-11897	171	1	”51	”51	PROPN
cblr-11897	171	2	however	however	ADV
cblr-11897	171	3	,	,	PUNCT
cblr-11897	171	4	the	the	DET
cblr-11897	171	5	ussg	ussg	NOUN
cblr-11897	171	6	explicitly	explicitly	ADV
cblr-11897	171	7	instruct	instruct	VERB
cblr-11897	171	8	prosecutors	prosecutor	NOUN
cblr-11897	171	9	to	to	PART
cblr-11897	171	10	consider	consider	VERB
cblr-11897	171	11	collateral	collateral	ADJ
cblr-11897	171	12	consequences	consequence	NOUN
cblr-11897	171	13	,	,	PUNCT
cblr-11897	171	14	providing	provide	VERB
cblr-11897	171	15	mechanisms	mechanism	NOUN
cblr-11897	171	16	to	to	PART
cblr-11897	171	17	adjust	adjust	VERB
cblr-11897	171	18	sanctions	sanction	NOUN
cblr-11897	171	19	downward	downward	ADV
cblr-11897	171	20	to	to	PART
cblr-11897	171	21	“	"	PUNCT
cblr-11897	171	22	avoid	avoid	VERB
cblr-11897	171	23	substantially	substantially	ADV
cblr-11897	171	24	jeopardizing	jeopardize	VERB
cblr-11897	171	25	the	the	DET
cblr-11897	171	26	continued	continue	VERB
cblr-11897	171	27	viability	viability	NOUN
cblr-11897	171	28	of	of	ADP
cblr-11897	171	29	the	the	DET
cblr-11897	171	30	organization	organization	NOUN
cblr-11897	171	31	.	.	PUNCT
cblr-11897	172	1	”52	”52	PUNCT
cblr-11897	172	2	the	the	DET
cblr-11897	172	3	federal	federal	ADJ
cblr-11897	172	4	rules	rule	NOUN
cblr-11897	172	5	of	of	ADP
cblr-11897	172	6	criminal	criminal	ADJ
cblr-11897	172	7	procedure	procedure	NOUN
cblr-11897	172	8	further	far	ADV
cblr-11897	172	9	provide	provide	VERB
cblr-11897	172	10	that	that	SCONJ
cblr-11897	172	11	“	"	PUNCT
cblr-11897	172	12	[	[	X
cblr-11897	172	13	i]n	i]n	NOUN
cblr-11897	172	14	determining	determine	VERB
cblr-11897	172	15	whether	whether	SCONJ
cblr-11897	172	16	to	to	PART
cblr-11897	172	17	impose	impose	VERB
cblr-11897	172	18	a	a	DET
cblr-11897	172	19	fine	fine	NOUN
cblr-11897	172	20	,	,	PUNCT
cblr-11897	172	21	and	and	CCONJ
cblr-11897	172	22	the	the	DET
cblr-11897	172	23	amount	amount	NOUN
cblr-11897	172	24	,	,	PUNCT
cblr-11897	172	25	time	time	NOUN
cblr-11897	172	26	for	for	ADP
cblr-11897	172	27	payment	payment	NOUN
cblr-11897	172	28	,	,	PUNCT
cblr-11897	172	29	and	and	CCONJ
cblr-11897	172	30	method	method	NOUN
cblr-11897	172	31	of	of	ADP
cblr-11897	172	32	payment	payment	NOUN
cblr-11897	172	33	of	of	ADP
cblr-11897	172	34	a	a	DET
cblr-11897	172	35	fine	fine	NOUN
cblr-11897	172	36	,	,	PUNCT
cblr-11897	172	37	the	the	DET
cblr-11897	172	38	court	court	NOUN
cblr-11897	172	39	shall	shall	AUX
cblr-11897	172	40	consider	consider	VERB
cblr-11897	172	41	.	.	PUNCT
cblr-11897	172	42	.	.	PUNCT
cblr-11897	172	43	.	.	PUNCT
cblr-11897	173	1	the	the	DET
cblr-11897	173	2	defendant	defendant	NOUN
cblr-11897	173	3	’s	’s	PART
cblr-11897	173	4	income	income	NOUN
cblr-11897	173	5	,	,	PUNCT
cblr-11897	173	6	earning	earn	VERB
cblr-11897	173	7	capacity	capacity	NOUN
cblr-11897	173	8	,	,	PUNCT
cblr-11897	173	9	and	and	CCONJ
cblr-11897	173	10	financial	financial	ADJ
cblr-11897	173	11	resources	resource	NOUN
cblr-11897	173	12	.	.	PUNCT
cblr-11897	173	13	.	.	PUNCT
cblr-11897	173	14	.	.	PUNCT
cblr-11897	174	1	[	[	X
cblr-11897	174	2	and	and	CCONJ
cblr-11897	174	3	]	]	X
cblr-11897	174	4	whether	whether	SCONJ
cblr-11897	174	5	the	the	DET
cblr-11897	174	6	defendant	defendant	NOUN
cblr-11897	174	7	can	can	AUX
cblr-11897	174	8	pass	pass	VERB
cblr-11897	174	9	on	on	ADP
cblr-11897	174	10	to	to	ADP
cblr-11897	174	11	consumers	consumer	NOUN
cblr-11897	174	12	or	or	CCONJ
cblr-11897	174	13	other	other	ADJ
cblr-11897	174	14	persons	person	NOUN
cblr-11897	174	15	the	the	DET
cblr-11897	174	16	expense	expense	NOUN
cblr-11897	174	17	of	of	ADP
cblr-11897	174	18	the	the	DET
cblr-11897	174	19	fine[.]”53	fine[.]”53	NOUN
cblr-11897	174	20	there	there	PRON
cblr-11897	174	21	is	be	VERB
cblr-11897	174	22	ample	ample	ADJ
cblr-11897	174	23	scope	scope	NOUN
cblr-11897	174	24	to	to	PART
cblr-11897	174	25	consider	consider	VERB
cblr-11897	174	26	collateral	collateral	ADJ
cblr-11897	174	27	consequences	consequence	NOUN
cblr-11897	174	28	when	when	SCONJ
cblr-11897	174	29	imposing	impose	VERB
cblr-11897	174	30	corporate	corporate	ADJ
cblr-11897	174	31	criminal	criminal	ADJ
cblr-11897	174	32	liability.54	liability.54	PROPN
cblr-11897	174	33	however	however	ADV
cblr-11897	174	34	,	,	PUNCT
cblr-11897	174	35	while	while	SCONJ
cblr-11897	174	36	50	50	NUM
cblr-11897	174	37	u.s	u.s	PROPN
cblr-11897	174	38	.	.	PROPN
cblr-11897	174	39	dep’t	dep’t	NOUN
cblr-11897	174	40	of	of	ADP
cblr-11897	174	41	just	just	ADV
cblr-11897	174	42	.	.	PUNCT
cblr-11897	174	43	,	,	PUNCT
cblr-11897	174	44	supra	supra	PROPN
cblr-11897	174	45	note	note	NOUN
cblr-11897	174	46	12	12	NUM
cblr-11897	174	47	.	.	PUNCT
cblr-11897	174	48	51	51	NUM
cblr-11897	174	49	u.s	u.s	PROPN
cblr-11897	174	50	.	.	PROPN
cblr-11897	174	51	sent’g	sent’g	NOUN
cblr-11897	174	52	guidelines	guideline	NOUN
cblr-11897	174	53	manual	manual	NOUN
cblr-11897	174	54	§	§	PROPN
cblr-11897	174	55	8	8	NUM
cblr-11897	174	56	(	(	PUNCT
cblr-11897	174	57	u.s	u.s	PROPN
cblr-11897	174	58	.	.	PROPN
cblr-11897	174	59	sent’g	sent’g	NOUN
cblr-11897	174	60	comm’n	comm’n	NOUN
cblr-11897	174	61	2018	2018	NUM
cblr-11897	174	62	)	)	PUNCT
cblr-11897	174	63	.	.	PUNCT
cblr-11897	175	1	52	52	NUM
cblr-11897	175	2	u.s	u.s	PROPN
cblr-11897	175	3	.	.	PROPN
cblr-11897	175	4	sent’g	sent’g	NOUN
cblr-11897	175	5	guidelines	guidelines	PROPN
cblr-11897	175	6	manual	manual	NOUN
cblr-11897	175	7	§	§	PROPN
cblr-11897	175	8	8c3.3(b	8c3.3(b	NUM
cblr-11897	175	9	)	)	PUNCT
cblr-11897	175	10	(	(	PUNCT
cblr-11897	175	11	u.s	u.s	PROPN
cblr-11897	175	12	.	.	PROPN
cblr-11897	175	13	sent’g	sent’g	NOUN
cblr-11897	175	14	comm’n	comm’n	NOUN
cblr-11897	175	15	2018	2018	NUM
cblr-11897	175	16	)	)	PUNCT
cblr-11897	175	17	.	.	PUNCT
cblr-11897	176	1	53	53	NUM
cblr-11897	176	2	18	18	NUM
cblr-11897	176	3	u.s.c	u.s.c	NOUN
cblr-11897	176	4	.	.	PUNCT
cblr-11897	177	1	§	§	PROPN
cblr-11897	177	2	3572(a	3572(a	PROPN
cblr-11897	177	3	)	)	PUNCT
cblr-11897	177	4	.	.	PUNCT
cblr-11897	178	1	54	54	NUM
cblr-11897	178	2	to	to	ADP
cblr-11897	178	3	my	my	PRON
cblr-11897	178	4	knowledge	knowledge	NOUN
cblr-11897	178	5	,	,	PUNCT
cblr-11897	178	6	there	there	PRON
cblr-11897	178	7	are	be	VERB
cblr-11897	178	8	no	no	DET
cblr-11897	178	9	court	court	NOUN
cblr-11897	178	10	cases	case	NOUN
cblr-11897	178	11	challenging	challenge	VERB
cblr-11897	178	12	the	the	DET
cblr-11897	178	13	legality	legality	NOUN
cblr-11897	178	14	of	of	ADP
cblr-11897	178	15	reducing	reduce	VERB
cblr-11897	178	16	corporate	corporate	ADJ
cblr-11897	178	17	liability	liability	NOUN
cblr-11897	178	18	in	in	ADP
cblr-11897	178	19	response	response	NOUN
cblr-11897	178	20	to	to	ADP
cblr-11897	178	21	fear	fear	NOUN
cblr-11897	178	22	of	of	ADP
cblr-11897	178	23	collateral	collateral	ADJ
cblr-11897	178	24	consequences	consequence	NOUN
cblr-11897	178	25	.	.	PUNCT
cblr-11897	179	1	however	however	ADV
cblr-11897	179	2	,	,	PUNCT
cblr-11897	179	3	some	some	DET
cblr-11897	179	4	courts	court	NOUN
cblr-11897	179	5	have	have	AUX
cblr-11897	179	6	been	be	AUX
cblr-11897	179	7	receptive	receptive	ADJ
cblr-11897	179	8	to	to	ADP
cblr-11897	179	9	reductions	reduction	NOUN
cblr-11897	179	10	in	in	ADP
cblr-11897	179	11	sanctions	sanction	NOUN
cblr-11897	179	12	against	against	ADP
cblr-11897	179	13	individual	individual	ADJ
cblr-11897	179	14	business	business	NOUN
cblr-11897	179	15	owners	owner	NOUN
cblr-11897	179	16	for	for	ADP
cblr-11897	179	17	fear	fear	NOUN
cblr-11897	179	18	of	of	ADP
cblr-11897	179	19	collateral	collateral	ADJ
cblr-11897	179	20	consequences	consequence	NOUN
cblr-11897	179	21	to	to	ADP
cblr-11897	179	22	employees	employee	NOUN
cblr-11897	179	23	.	.	PUNCT
cblr-11897	180	1	in	in	ADP
cblr-11897	180	2	united	united	PROPN
cblr-11897	180	3	states	states	PROPN
cblr-11897	180	4	v.	v.	ADP
cblr-11897	180	5	milikowsky	milikowsky	PROPN
cblr-11897	180	6	,	,	PUNCT
cblr-11897	180	7	the	the	DET
cblr-11897	180	8	second	second	ADJ
cblr-11897	180	9	circuit	circuit	NOUN
cblr-11897	180	10	court	court	NOUN
cblr-11897	180	11	of	of	ADP
cblr-11897	180	12	appeals	appeals	PROPN
cblr-11897	180	13	supported	support	VERB
cblr-11897	180	14	the	the	DET
cblr-11897	180	15	district	district	NOUN
cblr-11897	180	16	court	court	NOUN
cblr-11897	180	17	’s	’s	PART
cblr-11897	180	18	downward	downward	ADJ
cblr-11897	180	19	departure	departure	NOUN
cblr-11897	180	20	because	because	SCONJ
cblr-11897	180	21	of	of	ADP
cblr-11897	180	22	the	the	DET
cblr-11897	180	23	“	"	PUNCT
cblr-11897	180	24	destructive	destructive	ADJ
cblr-11897	180	25	effects	effect	NOUN
cblr-11897	180	26	that	that	PRON
cblr-11897	180	27	incarceration	incarceration	NOUN
cblr-11897	180	28	of	of	ADP
cblr-11897	180	29	a	a	DET
cblr-11897	180	30	defendant	defendant	NOUN
cblr-11897	180	31	may	may	AUX
cblr-11897	180	32	have	have	VERB
cblr-11897	180	33	on	on	ADP
cblr-11897	180	34	innocent	innocent	ADJ
cblr-11897	180	35	third	third	ADJ
cblr-11897	180	36	parties	party	NOUN
cblr-11897	180	37	.	.	PUNCT
cblr-11897	180	38	”	"	PUNCT
cblr-11897	181	1	united	united	PROPN
cblr-11897	181	2	states	states	PROPN
cblr-11897	181	3	v.	v.	ADP
cblr-11897	181	4	milikowsky	milikowsky	PROPN
cblr-11897	181	5	,	,	PUNCT
cblr-11897	181	6	65	65	NUM
cblr-11897	181	7	f.3d	f.3d	NUM
cblr-11897	181	8	4	4	NUM
cblr-11897	181	9	,	,	PUNCT
cblr-11897	181	10	7	7	NUM
cblr-11897	181	11	(	(	PUNCT
cblr-11897	181	12	2d	2d	NUM
cblr-11897	181	13	cir	cir	NOUN
cblr-11897	181	14	.	.	PROPN
cblr-11897	181	15	1995	1995	NUM
cblr-11897	181	16	)	)	PUNCT
cblr-11897	181	17	.	.	PUNCT
cblr-11897	182	1	the	the	DET
cblr-11897	182	2	first	first	ADJ
cblr-11897	182	3	circuit	circuit	NOUN
cblr-11897	182	4	has	have	AUX
cblr-11897	182	5	also	also	ADV
cblr-11897	182	6	allowed	allow	VERB
cblr-11897	182	7	considerations	consideration	NOUN
cblr-11897	182	8	of	of	ADP
cblr-11897	182	9	job	job	NOUN
cblr-11897	182	10	losses	loss	NOUN
cblr-11897	182	11	when	when	SCONJ
cblr-11897	182	12	no	no	ADV
cblr-11897	182	13	.	.	NOUN
cblr-11897	182	14	1	1	NUM
cblr-11897	182	15	]	]	X
cblr-11897	182	16	corporate	corporate	ADJ
cblr-11897	182	17	liability	liability	NOUN
cblr-11897	182	18	,	,	PUNCT
cblr-11897	182	19	collateral	collateral	ADJ
cblr-11897	182	20	consequences	consequence	NOUN
cblr-11897	182	21	,	,	PUNCT
cblr-11897	182	22	&	&	CCONJ
cblr-11897	182	23	capital	capital	NOUN
cblr-11897	182	24	structure	structure	NOUN
cblr-11897	182	25	13	13	NUM
cblr-11897	182	26	the	the	DET
cblr-11897	182	27	holder	holder	NOUN
cblr-11897	182	28	memorandum	memorandum	NOUN
cblr-11897	182	29	and	and	CCONJ
cblr-11897	182	30	the	the	DET
cblr-11897	182	31	sentencing	sentencing	NOUN
cblr-11897	182	32	guidelines	guideline	NOUN
cblr-11897	182	33	provide	provide	VERB
cblr-11897	182	34	a	a	DET
cblr-11897	182	35	framework	framework	NOUN
cblr-11897	182	36	for	for	ADP
cblr-11897	182	37	thinking	think	VERB
cblr-11897	182	38	about	about	ADP
cblr-11897	182	39	collateral	collateral	ADJ
cblr-11897	182	40	consequences	consequence	NOUN
cblr-11897	182	41	,	,	PUNCT
cblr-11897	182	42	the	the	DET
cblr-11897	182	43	vast	vast	ADJ
cblr-11897	182	44	majority	majority	NOUN
cblr-11897	182	45	of	of	ADP
cblr-11897	182	46	corporate	corporate	ADJ
cblr-11897	182	47	-	-	PUNCT
cblr-11897	182	48	liability	liability	NOUN
cblr-11897	182	49	cases	case	NOUN
cblr-11897	182	50	are	be	AUX
cblr-11897	182	51	fully	fully	ADV
cblr-11897	182	52	or	or	CCONJ
cblr-11897	182	53	partially	partially	ADV
cblr-11897	182	54	civil	civil	ADJ
cblr-11897	182	55	in	in	ADP
cblr-11897	182	56	nature	nature	NOUN
cblr-11897	182	57	.	.	PUNCT
cblr-11897	183	1	under	under	ADP
cblr-11897	183	2	many	many	ADJ
cblr-11897	183	3	civil	civil	ADJ
cblr-11897	183	4	statutes	statute	NOUN
cblr-11897	183	5	,	,	PUNCT
cblr-11897	183	6	a	a	DET
cblr-11897	183	7	violator	violator	NOUN
cblr-11897	183	8	’s	’s	PART
cblr-11897	183	9	ability	ability	NOUN
cblr-11897	183	10	to	to	PART
cblr-11897	183	11	pay	pay	VERB
cblr-11897	183	12	is	be	AUX
cblr-11897	183	13	one	one	NUM
cblr-11897	183	14	of	of	ADP
cblr-11897	183	15	the	the	DET
cblr-11897	183	16	factors	factor	NOUN
cblr-11897	183	17	to	to	PART
cblr-11897	183	18	weigh	weigh	VERB
cblr-11897	183	19	when	when	SCONJ
cblr-11897	183	20	determining	determine	VERB
cblr-11897	183	21	a	a	DET
cblr-11897	183	22	penalty.55	penalty.55	NOUN
cblr-11897	183	23	under	under	ADP
cblr-11897	183	24	other	other	ADJ
cblr-11897	183	25	statutes	statute	NOUN
cblr-11897	183	26	,	,	PUNCT
cblr-11897	183	27	agencies	agency	NOUN
cblr-11897	183	28	are	be	AUX
cblr-11897	183	29	directed	direct	VERB
cblr-11897	183	30	to	to	PART
cblr-11897	183	31	take	take	VERB
cblr-11897	183	32	into	into	ADP
cblr-11897	183	33	consideration	consideration	NOUN
cblr-11897	183	34	“	"	PUNCT
cblr-11897	183	35	the	the	DET
cblr-11897	183	36	economic	economic	ADJ
cblr-11897	183	37	impact	impact	NOUN
cblr-11897	183	38	”	"	PUNCT
cblr-11897	183	39	or	or	CCONJ
cblr-11897	183	40	“	"	PUNCT
cblr-11897	183	41	effect	effect	NOUN
cblr-11897	183	42	”	"	PUNCT
cblr-11897	183	43	of	of	ADP
cblr-11897	183	44	the	the	DET
cblr-11897	183	45	penalty	penalty	NOUN
cblr-11897	183	46	on	on	ADP
cblr-11897	183	47	the	the	DET
cblr-11897	183	48	violator.56	violator.56	NOUN
cblr-11897	183	49	in	in	ADP
cblr-11897	183	50	the	the	DET
cblr-11897	183	51	following	following	ADJ
cblr-11897	183	52	pages	page	NOUN
cblr-11897	183	53	,	,	PUNCT
cblr-11897	183	54	i	i	PRON
cblr-11897	183	55	illustrate	illustrate	VERB
cblr-11897	183	56	the	the	DET
cblr-11897	183	57	broad	broad	ADJ
cblr-11897	183	58	scope	scope	NOUN
cblr-11897	183	59	of	of	ADP
cblr-11897	183	60	concerns	concern	NOUN
cblr-11897	183	61	about	about	ADP
cblr-11897	183	62	collateral	collateral	ADJ
cblr-11897	183	63	consequences	consequence	NOUN
cblr-11897	183	64	across	across	ADP
cblr-11897	183	65	the	the	DET
cblr-11897	183	66	federal	federal	ADJ
cblr-11897	183	67	government	government	NOUN
cblr-11897	183	68	.	.	PUNCT
cblr-11897	184	1	attorneys	attorney	NOUN
cblr-11897	184	2	prosecuting	prosecute	VERB
cblr-11897	184	3	civil	civil	ADJ
cblr-11897	184	4	cases	case	NOUN
cblr-11897	184	5	at	at	ADP
cblr-11897	184	6	the	the	DET
cblr-11897	184	7	department	department	PROPN
cblr-11897	184	8	of	of	ADP
cblr-11897	184	9	justice	justice	NOUN
cblr-11897	184	10	can	can	AUX
cblr-11897	184	11	settle	settle	VERB
cblr-11897	184	12	with	with	ADP
cblr-11897	184	13	defendants	defendant	NOUN
cblr-11897	184	14	for	for	ADP
cblr-11897	184	15	a	a	DET
cblr-11897	184	16	fine	fine	NOUN
cblr-11897	184	17	of	of	ADP
cblr-11897	184	18	no	no	DET
cblr-11897	184	19	less	less	ADJ
cblr-11897	184	20	than	than	ADP
cblr-11897	184	21	85	85	NUM
cblr-11897	184	22	%	%	NOUN
cblr-11897	184	23	of	of	ADP
cblr-11897	184	24	the	the	DET
cblr-11897	184	25	original	original	ADJ
cblr-11897	184	26	claim,57	claim,57	NOUN
cblr-11897	184	27	or	or	CCONJ
cblr-11897	184	28	when	when	SCONJ
cblr-11897	184	29	“	"	PUNCT
cblr-11897	184	30	a	a	DET
cblr-11897	184	31	qualified	qualified	ADJ
cblr-11897	184	32	financial	financial	ADJ
cblr-11897	184	33	expert	expert	NOUN
cblr-11897	184	34	has	have	AUX
cblr-11897	184	35	determined	determine	VERB
cblr-11897	184	36	that	that	SCONJ
cblr-11897	184	37	the	the	DET
cblr-11897	184	38	amount	amount	NOUN
cblr-11897	184	39	is	be	AUX
cblr-11897	184	40	likely	likely	ADJ
cblr-11897	184	41	the	the	DET
cblr-11897	184	42	maximum	maximum	NOUN
cblr-11897	184	43	that	that	SCONJ
cblr-11897	184	44	the	the	DET
cblr-11897	184	45	offeror	offeror	NOUN
cblr-11897	184	46	has	have	VERB
cblr-11897	184	47	the	the	DET
cblr-11897	184	48	ability	ability	NOUN
cblr-11897	184	49	to	to	PART
cblr-11897	184	50	pay	pay	VERB
cblr-11897	184	51	.	.	PUNCT
cblr-11897	185	1	”58	”58	PROPN
cblr-11897	185	2	furthermore	furthermore	ADV
cblr-11897	185	3	,	,	PUNCT
cblr-11897	185	4	the	the	PRON
cblr-11897	185	5	contemplating	contemplate	VERB
cblr-11897	185	6	downward	downward	ADJ
cblr-11897	185	7	departures	departure	NOUN
cblr-11897	185	8	.	.	PUNCT
cblr-11897	186	1	see	see	VERB
cblr-11897	186	2	united	united	PROPN
cblr-11897	186	3	states	states	PROPN
cblr-11897	186	4	v.	v.	ADP
cblr-11897	186	5	olbres	olbre	NOUN
cblr-11897	186	6	,	,	PUNCT
cblr-11897	186	7	99	99	NUM
cblr-11897	186	8	f.3d	f.3d	NUM
cblr-11897	186	9	28	28	NUM
cblr-11897	186	10	,	,	PUNCT
cblr-11897	186	11	36	36	NUM
cblr-11897	186	12	(	(	PUNCT
cblr-11897	186	13	1st	1st	ADJ
cblr-11897	186	14	cir	cir	NOUN
cblr-11897	186	15	.	.	PUNCT
cblr-11897	186	16	1996	1996	NUM
cblr-11897	186	17	)	)	PUNCT
cblr-11897	186	18	.	.	PUNCT
cblr-11897	187	1	other	other	ADJ
cblr-11897	187	2	circuits	circuit	NOUN
cblr-11897	187	3	have	have	AUX
cblr-11897	187	4	resisted	resist	VERB
cblr-11897	187	5	downward	downward	ADJ
cblr-11897	187	6	departures	departure	NOUN
cblr-11897	187	7	because	because	SCONJ
cblr-11897	187	8	,	,	PUNCT
cblr-11897	187	9	“	"	PUNCT
cblr-11897	187	10	when	when	SCONJ
cblr-11897	187	11	a	a	DET
cblr-11897	187	12	district	district	NOUN
cblr-11897	187	13	court	court	NOUN
cblr-11897	187	14	varies	vary	VERB
cblr-11897	187	15	downward	downward	ADV
cblr-11897	187	16	on	on	ADP
cblr-11897	187	17	the	the	DET
cblr-11897	187	18	basis	basis	NOUN
cblr-11897	187	19	of	of	ADP
cblr-11897	187	20	the	the	DET
cblr-11897	187	21	collateral	collateral	ADJ
cblr-11897	187	22	consequences	consequence	NOUN
cblr-11897	187	23	of	of	ADP
cblr-11897	187	24	the	the	DET
cblr-11897	187	25	defendant	defendant	NOUN
cblr-11897	187	26	’s	’s	PART
cblr-11897	187	27	prosecution	prosecution	NOUN
cblr-11897	187	28	and	and	CCONJ
cblr-11897	187	29	conviction	conviction	NOUN
cblr-11897	187	30	,	,	PUNCT
cblr-11897	187	31	the	the	DET
cblr-11897	187	32	defendant	defendant	NOUN
cblr-11897	187	33	’s	’s	PART
cblr-11897	187	34	sentence	sentence	NOUN
cblr-11897	187	35	will	will	AUX
cblr-11897	187	36	not	not	PART
cblr-11897	187	37	reflect	reflect	VERB
cblr-11897	187	38	the	the	DET
cblr-11897	187	39	seriousness	seriousness	NOUN
cblr-11897	187	40	of	of	ADP
cblr-11897	187	41	the	the	DET
cblr-11897	187	42	offense	offense	NOUN
cblr-11897	187	43	,	,	PUNCT
cblr-11897	187	44	nor	nor	CCONJ
cblr-11897	187	45	will	will	AUX
cblr-11897	187	46	it	it	PRON
cblr-11897	187	47	provide	provide	VERB
cblr-11897	187	48	just	just	ADV
cblr-11897	187	49	punishment	punishment	NOUN
cblr-11897	187	50	.	.	PUNCT
cblr-11897	187	51	”	"	PUNCT
cblr-11897	188	1	united	united	PROPN
cblr-11897	188	2	states	states	PROPN
cblr-11897	188	3	v.	v.	PROPN
cblr-11897	188	4	musgrave	musgrave	PROPN
cblr-11897	188	5	,	,	PUNCT
cblr-11897	188	6	761	761	NUM
cblr-11897	188	7	f.3d	f.3d	NUM
cblr-11897	188	8	602	602	NUM
cblr-11897	188	9	,	,	PUNCT
cblr-11897	188	10	608	608	NUM
cblr-11897	188	11	(	(	PUNCT
cblr-11897	188	12	6th	6th	ADJ
cblr-11897	188	13	cir	cir	NOUN
cblr-11897	188	14	.	.	PROPN
cblr-11897	188	15	2014	2014	NUM
cblr-11897	188	16	)	)	PUNCT
cblr-11897	188	17	.	.	PUNCT
cblr-11897	189	1	the	the	DET
cblr-11897	189	2	lack	lack	NOUN
cblr-11897	189	3	of	of	ADP
cblr-11897	189	4	jurisprudence	jurisprudence	NOUN
cblr-11897	189	5	on	on	ADP
cblr-11897	189	6	downward	downward	ADJ
cblr-11897	189	7	departures	departure	NOUN
cblr-11897	189	8	in	in	ADP
cblr-11897	189	9	corporate	corporate	ADJ
cblr-11897	189	10	cases	case	NOUN
cblr-11897	189	11	is	be	AUX
cblr-11897	189	12	likely	likely	ADJ
cblr-11897	189	13	due	due	ADP
cblr-11897	189	14	to	to	ADP
cblr-11897	189	15	the	the	DET
cblr-11897	189	16	fact	fact	NOUN
cblr-11897	189	17	that	that	SCONJ
cblr-11897	189	18	,	,	PUNCT
cblr-11897	189	19	unlike	unlike	ADP
cblr-11897	189	20	the	the	DET
cblr-11897	189	21	sentencing	sentencing	NOUN
cblr-11897	189	22	of	of	ADP
cblr-11897	189	23	individuals	individual	NOUN
cblr-11897	189	24	,	,	PUNCT
cblr-11897	189	25	guidelines	guideline	NOUN
cblr-11897	189	26	on	on	ADP
cblr-11897	189	27	the	the	DET
cblr-11897	189	28	sentencing	sentencing	NOUN
cblr-11897	189	29	of	of	ADP
cblr-11897	189	30	organizations	organization	NOUN
cblr-11897	189	31	explicitly	explicitly	ADV
cblr-11897	189	32	allow	allow	VERB
cblr-11897	189	33	for	for	ADP
cblr-11897	189	34	the	the	DET
cblr-11897	189	35	consideration	consideration	NOUN
cblr-11897	189	36	of	of	ADP
cblr-11897	189	37	collateral	collateral	ADJ
cblr-11897	189	38	consequences	consequence	NOUN
cblr-11897	189	39	.	.	PUNCT
cblr-11897	190	1	and	and	CCONJ
cblr-11897	190	2	given	give	VERB
cblr-11897	190	3	that	that	PRON
cblr-11897	190	4	most	most	ADJ
cblr-11897	190	5	corporate	corporate	ADJ
cblr-11897	190	6	prosecutions	prosecution	NOUN
cblr-11897	190	7	end	end	VERB
cblr-11897	190	8	in	in	ADP
cblr-11897	190	9	settlements	settlement	NOUN
cblr-11897	190	10	,	,	PUNCT
cblr-11897	190	11	and	and	CCONJ
cblr-11897	190	12	that	that	PRON
cblr-11897	190	13	district	district	NOUN
cblr-11897	190	14	and	and	CCONJ
cblr-11897	190	15	appellate	appellate	ADJ
cblr-11897	190	16	courts	court	NOUN
cblr-11897	190	17	alike	alike	ADV
cblr-11897	190	18	are	be	AUX
cblr-11897	190	19	generally	generally	ADV
cblr-11897	190	20	deferential	deferential	ADJ
cblr-11897	190	21	to	to	ADP
cblr-11897	190	22	agencies	agency	NOUN
cblr-11897	190	23	that	that	PRON
cblr-11897	190	24	craft	craft	VERB
cblr-11897	190	25	settlement	settlement	NOUN
cblr-11897	190	26	agreements	agreement	NOUN
cblr-11897	190	27	,	,	PUNCT
cblr-11897	190	28	there	there	PRON
cblr-11897	190	29	is	be	VERB
cblr-11897	190	30	little	little	ADJ
cblr-11897	190	31	likelihood	likelihood	NOUN
cblr-11897	190	32	of	of	ADP
cblr-11897	190	33	a	a	DET
cblr-11897	190	34	challenge	challenge	NOUN
cblr-11897	190	35	to	to	ADP
cblr-11897	190	36	penalties	penalty	NOUN
cblr-11897	190	37	being	be	AUX
cblr-11897	190	38	reduced	reduce	VERB
cblr-11897	190	39	because	because	SCONJ
cblr-11897	190	40	of	of	ADP
cblr-11897	190	41	concerns	concern	NOUN
cblr-11897	190	42	about	about	ADP
cblr-11897	190	43	collateral	collateral	ADJ
cblr-11897	190	44	consequences	consequence	NOUN
cblr-11897	190	45	.	.	PUNCT
cblr-11897	191	1	see	see	VERB
cblr-11897	191	2	rita	rita	PROPN
cblr-11897	191	3	v.	v.	PROPN
cblr-11897	191	4	united	united	PROPN
cblr-11897	191	5	states	states	PROPN
cblr-11897	191	6	,	,	PUNCT
cblr-11897	191	7	551	551	NUM
cblr-11897	191	8	u.s	u.s	PROPN
cblr-11897	191	9	.	.	PROPN
cblr-11897	191	10	338	338	NUM
cblr-11897	191	11	(	(	PUNCT
cblr-11897	191	12	2007	2007	NUM
cblr-11897	191	13	)	)	PUNCT
cblr-11897	191	14	.	.	PUNCT
cblr-11897	192	1	55	55	NUM
cblr-11897	192	2	see	see	VERB
cblr-11897	192	3	clean	clean	ADJ
cblr-11897	192	4	water	water	PROPN
cblr-11897	192	5	act	act	PROPN
cblr-11897	192	6	,	,	PUNCT
cblr-11897	192	7	33	33	NUM
cblr-11897	192	8	u.s.c	u.s.c	ADJ
cblr-11897	192	9	.	.	PUNCT
cblr-11897	193	1	§	§	PROPN
cblr-11897	193	2	1319(g)(3	1319(g)(3	NUM
cblr-11897	193	3	)	)	PUNCT
cblr-11897	193	4	;	;	PUNCT
cblr-11897	193	5	toxic	toxic	ADJ
cblr-11897	193	6	substances	substance	NOUN
cblr-11897	193	7	control	control	PROPN
cblr-11897	193	8	act	act	PROPN
cblr-11897	193	9	,	,	PUNCT
cblr-11897	193	10	15	15	NUM
cblr-11897	193	11	u.s.c	u.s.c	NOUN
cblr-11897	193	12	.	.	PUNCT
cblr-11897	194	1	§	§	PROPN
cblr-11897	194	2	§	§	PROPN
cblr-11897	194	3	2615(a)(2)(b	2615(a)(2)(b	NUM
cblr-11897	194	4	)	)	PUNCT
cblr-11897	194	5	,	,	PUNCT
cblr-11897	194	6	2647(c)(1)(c	2647(c)(1)(c	NUM
cblr-11897	194	7	)	)	PUNCT
cblr-11897	194	8	;	;	PUNCT
cblr-11897	194	9	see	see	VERB
cblr-11897	194	10	also	also	ADV
cblr-11897	194	11	comprehensive	comprehensive	ADJ
cblr-11897	194	12	environmental	environmental	ADJ
cblr-11897	194	13	response	response	NOUN
cblr-11897	194	14	,	,	PUNCT
cblr-11897	194	15	compensation	compensation	NOUN
cblr-11897	194	16	,	,	PUNCT
cblr-11897	194	17	and	and	CCONJ
cblr-11897	194	18	liability	liability	NOUN
cblr-11897	194	19	act	act	NOUN
cblr-11897	194	20	,	,	PUNCT
cblr-11897	194	21	42	42	NUM
cblr-11897	194	22	u.s.c	u.s.c	ADJ
cblr-11897	194	23	.	.	PUNCT
cblr-11897	195	1	§	§	PROPN
cblr-11897	195	2	9609(a)(3	9609(a)(3	NOUN
cblr-11897	195	3	)	)	PUNCT
cblr-11897	195	4	;	;	PUNCT
cblr-11897	195	5	emergency	emergency	NOUN
cblr-11897	195	6	planning	planning	NOUN
cblr-11897	195	7	and	and	CCONJ
cblr-11897	195	8	community	community	NOUN
cblr-11897	195	9	right	right	NOUN
cblr-11897	195	10	-	-	PUNCT
cblr-11897	195	11	to	to	ADP
cblr-11897	195	12	-	-	PUNCT
cblr-11897	195	13	know	know	NOUN
cblr-11897	195	14	act	act	NOUN
cblr-11897	195	15	,	,	PUNCT
cblr-11897	195	16	42	42	NUM
cblr-11897	195	17	u.s.c	u.s.c	ADJ
cblr-11897	195	18	.	.	PUNCT
cblr-11897	196	1	§	§	PROPN
cblr-11897	196	2	11045(b)(1)(c	11045(b)(1)(c	NUM
cblr-11897	196	3	)	)	PUNCT
cblr-11897	196	4	;	;	PUNCT
cblr-11897	196	5	act	act	VERB
cblr-11897	196	6	to	to	PART
cblr-11897	196	7	prevent	prevent	VERB
cblr-11897	196	8	pollution	pollution	NOUN
cblr-11897	196	9	from	from	ADP
cblr-11897	196	10	ships	ship	NOUN
cblr-11897	196	11	,	,	PUNCT
cblr-11897	196	12	33	33	NUM
cblr-11897	196	13	u.s.c	u.s.c	ADJ
cblr-11897	196	14	.	.	PUNCT
cblr-11897	197	1	§	§	PROPN
cblr-11897	197	2	1908(b	1908(b	NUM
cblr-11897	197	3	)	)	PUNCT
cblr-11897	197	4	.	.	PUNCT
cblr-11897	198	1	56	56	NUM
cblr-11897	198	2	see	see	VERB
cblr-11897	198	3	clean	clean	ADJ
cblr-11897	198	4	air	air	PROPN
cblr-11897	198	5	act	act	PROPN
cblr-11897	198	6	,	,	PUNCT
cblr-11897	198	7	42	42	NUM
cblr-11897	198	8	u.s.c	u.s.c	ADJ
cblr-11897	198	9	.	.	PUNCT
cblr-11897	199	1	§	§	PROPN
cblr-11897	199	2	§	§	PROPN
cblr-11897	199	3	7413(e)(1	7413(e)(1	NUM
cblr-11897	199	4	)	)	PUNCT
cblr-11897	199	5	,	,	PUNCT
cblr-11897	199	6	7524(c)(2	7524(c)(2	NOUN
cblr-11897	199	7	)	)	PUNCT
cblr-11897	199	8	;	;	PUNCT
cblr-11897	199	9	clean	clean	PROPN
cblr-11897	199	10	water	water	PROPN
cblr-11897	199	11	act	act	PROPN
cblr-11897	199	12	,	,	PUNCT
cblr-11897	199	13	33	33	NUM
cblr-11897	199	14	u.s.c	u.s.c	ADJ
cblr-11897	199	15	.	.	PUNCT
cblr-11897	200	1	§	§	PROPN
cblr-11897	200	2	§	§	PROPN
cblr-11897	200	3	1319(d	1319(d	NUM
cblr-11897	200	4	)	)	PUNCT
cblr-11897	200	5	,	,	PUNCT
cblr-11897	200	6	1321(b)(8	1321(b)(8	NUM
cblr-11897	200	7	)	)	PUNCT
cblr-11897	200	8	;	;	PUNCT
cblr-11897	200	9	federal	federal	ADJ
cblr-11897	200	10	insecticide	insecticide	NOUN
cblr-11897	200	11	,	,	PUNCT
cblr-11897	200	12	fungicide	fungicide	NOUN
cblr-11897	200	13	,	,	PUNCT
cblr-11897	200	14	and	and	CCONJ
cblr-11897	200	15	rodenticide	rodenticide	NOUN
cblr-11897	200	16	act	act	NOUN
cblr-11897	200	17	(	(	PUNCT
cblr-11897	200	18	fifra	fifra	NOUN
cblr-11897	200	19	)	)	PUNCT
cblr-11897	200	20	7	7	NUM
cblr-11897	200	21	u.s.c	u.s.c	NOUN
cblr-11897	200	22	.	.	PUNCT
cblr-11897	201	1	§	§	PROPN
cblr-11897	201	2	136l(a)(4	136l(a)(4	NUM
cblr-11897	201	3	)	)	PUNCT
cblr-11897	201	4	;	;	PUNCT
cblr-11897	201	5	safe	safe	ADJ
cblr-11897	201	6	water	water	NOUN
cblr-11897	201	7	drinking	drinking	NOUN
cblr-11897	201	8	act	act	NOUN
cblr-11897	201	9	,	,	PUNCT
cblr-11897	201	10	42	42	NUM
cblr-11897	201	11	u.s.c	u.s.c	ADJ
cblr-11897	201	12	.	.	PUNCT
cblr-11897	202	1	§	§	PROPN
cblr-11897	202	2	300h-2(c)(4)(b)(v	300h-2(c)(4)(b)(v	NUM
cblr-11897	202	3	)	)	PUNCT
cblr-11897	202	4	.	.	PUNCT
cblr-11897	203	1	57	57	NUM
cblr-11897	203	2	28	28	NUM
cblr-11897	203	3	c.f.r	c.f.r	NOUN
cblr-11897	203	4	.	.	PUNCT
cblr-11897	204	1	§	§	PROPN
cblr-11897	204	2	0.160(a)(1	0.160(a)(1	PROPN
cblr-11897	204	3	)	)	PUNCT
cblr-11897	204	4	(	(	PUNCT
cblr-11897	204	5	2021	2021	NUM
cblr-11897	204	6	)	)	PUNCT
cblr-11897	204	7	.	.	PUNCT
cblr-11897	205	1	58	58	NUM
cblr-11897	205	2	28	28	NUM
cblr-11897	205	3	c.f.r	c.f.r	NOUN
cblr-11897	205	4	.	.	PUNCT
cblr-11897	206	1	§	§	PROPN
cblr-11897	206	2	0.160(a)(2	0.160(a)(2	PROPN
cblr-11897	206	3	)	)	PUNCT
cblr-11897	206	4	(	(	PUNCT
cblr-11897	206	5	2021	2021	NUM
cblr-11897	206	6	)	)	PUNCT
cblr-11897	206	7	.	.	PUNCT
cblr-11897	207	1	14	14	NUM
cblr-11897	207	2	columbia	columbia	PROPN
cblr-11897	207	3	business	business	NOUN
cblr-11897	207	4	law	law	PROPN
cblr-11897	207	5	review	review	NOUN
cblr-11897	207	6	[	[	X
cblr-11897	207	7	vol	vol	NOUN
cblr-11897	207	8	.	.	PUNCT
cblr-11897	207	9	2023	2023	NUM
cblr-11897	207	10	justice	justice	NOUN
cblr-11897	207	11	manual	manual	NOUN
cblr-11897	207	12	specifies	specifie	NOUN
cblr-11897	207	13	that	that	SCONJ
cblr-11897	207	14	civil	civil	ADJ
cblr-11897	207	15	cases	case	NOUN
cblr-11897	207	16	may	may	AUX
cblr-11897	207	17	be	be	AUX
cblr-11897	207	18	compromised	compromise	VERB
cblr-11897	207	19	if	if	SCONJ
cblr-11897	207	20	“	"	PUNCT
cblr-11897	207	21	[	[	X
cblr-11897	207	22	t]he	t]he	ADV
cblr-11897	207	23	united	united	ADJ
cblr-11897	207	24	states	states	PROPN
cblr-11897	207	25	attorney	attorney	NOUN
cblr-11897	207	26	believes	believe	VERB
cblr-11897	207	27	that	that	SCONJ
cblr-11897	207	28	the	the	DET
cblr-11897	207	29	full	full	ADJ
cblr-11897	207	30	amount	amount	NOUN
cblr-11897	207	31	of	of	ADP
cblr-11897	207	32	a	a	DET
cblr-11897	207	33	claim	claim	NOUN
cblr-11897	207	34	of	of	ADP
cblr-11897	207	35	the	the	DET
cblr-11897	207	36	united	united	PROPN
cblr-11897	207	37	states	states	PROPN
cblr-11897	207	38	can	can	AUX
cblr-11897	207	39	not	not	PART
cblr-11897	207	40	be	be	AUX
cblr-11897	207	41	collected	collect	VERB
cblr-11897	207	42	in	in	ADP
cblr-11897	207	43	full	full	ADJ
cblr-11897	207	44	due	due	ADP
cblr-11897	207	45	to	to	ADP
cblr-11897	207	46	the	the	DET
cblr-11897	207	47	financial	financial	ADJ
cblr-11897	207	48	condition	condition	NOUN
cblr-11897	207	49	of	of	ADP
cblr-11897	207	50	the	the	DET
cblr-11897	207	51	debtor	debtor	NOUN
cblr-11897	207	52	.	.	PUNCT
cblr-11897	208	1	”59	”59	VERB
cblr-11897	208	2	the	the	DET
cblr-11897	208	3	environmental	environmental	PROPN
cblr-11897	208	4	protection	protection	PROPN
cblr-11897	208	5	agency	agency	PROPN
cblr-11897	208	6	,	,	PUNCT
cblr-11897	208	7	which	which	PRON
cblr-11897	208	8	imposes	impose	VERB
cblr-11897	208	9	the	the	DET
cblr-11897	208	10	next	next	ADJ
cblr-11897	208	11	highest	high	ADJ
cblr-11897	208	12	total	total	ADJ
cblr-11897	208	13	monetary	monetary	ADJ
cblr-11897	208	14	value	value	NOUN
cblr-11897	208	15	of	of	ADP
cblr-11897	208	16	fines	fine	NOUN
cblr-11897	208	17	after	after	ADP
cblr-11897	208	18	the	the	DET
cblr-11897	208	19	department	department	PROPN
cblr-11897	208	20	of	of	ADP
cblr-11897	208	21	justice	justice	PROPN
cblr-11897	208	22	,	,	PUNCT
cblr-11897	208	23	has	have	VERB
cblr-11897	208	24	in	in	ADP
cblr-11897	208	25	place	place	NOUN
cblr-11897	208	26	several	several	ADJ
cblr-11897	208	27	policies	policy	NOUN
cblr-11897	208	28	allowing	allow	VERB
cblr-11897	208	29	for	for	SCONJ
cblr-11897	208	30	fines	fine	NOUN
cblr-11897	208	31	to	to	PART
cblr-11897	208	32	be	be	AUX
cblr-11897	208	33	mitigated	mitigate	VERB
cblr-11897	208	34	in	in	ADP
cblr-11897	208	35	response	response	NOUN
cblr-11897	208	36	to	to	ADP
cblr-11897	208	37	concerns	concern	NOUN
cblr-11897	208	38	for	for	ADP
cblr-11897	208	39	the	the	DET
cblr-11897	208	40	payer	payer	NOUN
cblr-11897	208	41	’s	’s	PART
cblr-11897	208	42	financial	financial	ADJ
cblr-11897	208	43	distress	distress	NOUN
cblr-11897	208	44	and	and	CCONJ
cblr-11897	208	45	the	the	DET
cblr-11897	208	46	collateral	collateral	ADJ
cblr-11897	208	47	consequences	consequence	NOUN
cblr-11897	208	48	that	that	PRON
cblr-11897	208	49	might	might	AUX
cblr-11897	208	50	result	result	VERB
cblr-11897	208	51	.	.	PUNCT
cblr-11897	209	1	despite	despite	SCONJ
cblr-11897	209	2	its	its	PRON
cblr-11897	209	3	general	general	ADJ
cblr-11897	209	4	policy	policy	NOUN
cblr-11897	209	5	that	that	PRON
cblr-11897	209	6	“	"	PUNCT
cblr-11897	209	7	penalties	penalty	NOUN
cblr-11897	209	8	generally	generally	ADV
cblr-11897	209	9	should	should	AUX
cblr-11897	209	10	,	,	PUNCT
cblr-11897	209	11	at	at	ADP
cblr-11897	209	12	a	a	DET
cblr-11897	209	13	minimum	minimum	NOUN
cblr-11897	209	14	,	,	PUNCT
cblr-11897	209	15	remove	remove	VERB
cblr-11897	209	16	any	any	DET
cblr-11897	209	17	significant	significant	ADJ
cblr-11897	209	18	benefits	benefit	NOUN
cblr-11897	209	19	resulting	result	VERB
cblr-11897	209	20	from	from	ADP
cblr-11897	209	21	failure	failure	NOUN
cblr-11897	209	22	to	to	PART
cblr-11897	209	23	comply	comply	VERB
cblr-11897	209	24	with	with	ADP
cblr-11897	209	25	the	the	DET
cblr-11897	209	26	law,”60	law,”60	NOUN
cblr-11897	209	27	the	the	DET
cblr-11897	209	28	epa	epa	PROPN
cblr-11897	209	29	will	will	AUX
cblr-11897	209	30	reduce	reduce	VERB
cblr-11897	209	31	liability	liability	NOUN
cblr-11897	209	32	when	when	SCONJ
cblr-11897	209	33	penalties	penalty	NOUN
cblr-11897	209	34	would	would	AUX
cblr-11897	209	35	“	"	PUNCT
cblr-11897	209	36	result	result	VERB
cblr-11897	209	37	in	in	ADP
cblr-11897	209	38	plant	plant	NOUN
cblr-11897	209	39	closings	closing	NOUN
cblr-11897	209	40	,	,	PUNCT
cblr-11897	209	41	bankruptcy	bankruptcy	NOUN
cblr-11897	209	42	,	,	PUNCT
cblr-11897	209	43	or	or	CCONJ
cblr-11897	209	44	other	other	ADJ
cblr-11897	209	45	extreme	extreme	ADJ
cblr-11897	209	46	financial	financial	ADJ
cblr-11897	209	47	burden	burden	NOUN
cblr-11897	209	48	,	,	PUNCT
cblr-11897	209	49	and	and	CCONJ
cblr-11897	209	50	there	there	PRON
cblr-11897	209	51	is	be	VERB
cblr-11897	209	52	an	an	DET
cblr-11897	209	53	important	important	ADJ
cblr-11897	209	54	public	public	ADJ
cblr-11897	209	55	interest	interest	NOUN
cblr-11897	209	56	in	in	ADP
cblr-11897	209	57	allowing	allow	VERB
cblr-11897	209	58	the	the	DET
cblr-11897	209	59	firm	firm	NOUN
cblr-11897	209	60	to	to	PART
cblr-11897	209	61	continue	continue	VERB
cblr-11897	209	62	in	in	ADP
cblr-11897	209	63	business	business	NOUN
cblr-11897	209	64	.	.	PUNCT
cblr-11897	210	1	”61	”61	VERB
cblr-11897	210	2	the	the	DET
cblr-11897	210	3	agency	agency	NOUN
cblr-11897	210	4	further	far	ADV
cblr-11897	210	5	will	will	AUX
cblr-11897	210	6	“	"	PUNCT
cblr-11897	210	7	generally	generally	ADV
cblr-11897	210	8	not	not	PART
cblr-11897	210	9	request	request	VERB
cblr-11897	210	10	penalties	penalty	NOUN
cblr-11897	210	11	that	that	PRON
cblr-11897	210	12	are	be	AUX
cblr-11897	210	13	clearly	clearly	ADV
cblr-11897	210	14	beyond	beyond	ADP
cblr-11897	210	15	the	the	DET
cblr-11897	210	16	means	mean	NOUN
cblr-11897	210	17	of	of	ADP
cblr-11897	210	18	the	the	DET
cblr-11897	210	19	violator	violator	NOUN
cblr-11897	210	20	.	.	PUNCT
cblr-11897	211	1	therefore	therefore	ADV
cblr-11897	211	2	,	,	PUNCT
cblr-11897	211	3	epa	epa	PROPN
cblr-11897	211	4	should	should	AUX
cblr-11897	211	5	consider	consider	VERB
cblr-11897	211	6	the	the	DET
cblr-11897	211	7	ability	ability	NOUN
cblr-11897	211	8	to	to	PART
cblr-11897	211	9	pay	pay	VERB
cblr-11897	211	10	a	a	DET
cblr-11897	211	11	penalty	penalty	NOUN
cblr-11897	211	12	in	in	ADP
cblr-11897	211	13	arriving	arrive	VERB
cblr-11897	211	14	at	at	ADP
cblr-11897	211	15	a	a	DET
cblr-11897	211	16	specific	specific	ADJ
cblr-11897	211	17	final	final	ADJ
cblr-11897	211	18	penalty	penalty	NOUN
cblr-11897	211	19	assessment	assessment	NOUN
cblr-11897	211	20	.	.	PUNCT
cblr-11897	212	1	”62	”62	PROPN
cblr-11897	212	2	various	various	ADJ
cblr-11897	212	3	financial	financial	ADJ
cblr-11897	212	4	agencies	agency	NOUN
cblr-11897	212	5	also	also	ADV
cblr-11897	212	6	consider	consider	VERB
cblr-11897	212	7	the	the	DET
cblr-11897	212	8	effects	effect	NOUN
cblr-11897	212	9	that	that	SCONJ
cblr-11897	212	10	their	their	PRON
cblr-11897	212	11	fines	fine	NOUN
cblr-11897	212	12	potentially	potentially	ADV
cblr-11897	212	13	will	will	AUX
cblr-11897	212	14	have	have	VERB
cblr-11897	212	15	on	on	ADP
cblr-11897	212	16	the	the	DET
cblr-11897	212	17	solvency	solvency	NOUN
cblr-11897	212	18	of	of	ADP
cblr-11897	212	19	the	the	DET
cblr-11897	212	20	penalized	penalize	VERB
cblr-11897	212	21	business	business	NOUN
cblr-11897	212	22	.	.	PUNCT
cblr-11897	213	1	the	the	DET
cblr-11897	213	2	consumer	consumer	NOUN
cblr-11897	213	3	financial	financial	PROPN
cblr-11897	213	4	protection	protection	PROPN
cblr-11897	213	5	bureau	bureau	PROPN
cblr-11897	213	6	stipulates	stipulate	VERB
cblr-11897	213	7	that	that	SCONJ
cblr-11897	213	8	any	any	DET
cblr-11897	213	9	penalty	penalty	NOUN
cblr-11897	213	10	amount	amount	NOUN
cblr-11897	213	11	should	should	AUX
cblr-11897	213	12	“	"	PUNCT
cblr-11897	213	13	take	take	VERB
cblr-11897	213	14	into	into	ADP
cblr-11897	213	15	account	account	NOUN
cblr-11897	213	16	the	the	DET
cblr-11897	213	17	appropriateness	appropriateness	NOUN
cblr-11897	213	18	of	of	ADP
cblr-11897	213	19	the	the	DET
cblr-11897	213	20	penalty	penalty	NOUN
cblr-11897	213	21	with	with	ADP
cblr-11897	213	22	respect	respect	NOUN
cblr-11897	213	23	to	to	ADP
cblr-11897	213	24	.	.	PUNCT
cblr-11897	213	25	.	.	PUNCT
cblr-11897	213	26	.	.	PUNCT
cblr-11897	214	1	the	the	DET
cblr-11897	214	2	size	size	NOUN
cblr-11897	214	3	of	of	ADP
cblr-11897	214	4	financial	financial	ADJ
cblr-11897	214	5	resources	resource	NOUN
cblr-11897	214	6	and	and	CCONJ
cblr-11897	214	7	good	good	ADJ
cblr-11897	214	8	faith	faith	NOUN
cblr-11897	214	9	of	of	ADP
cblr-11897	214	10	the	the	DET
cblr-11897	214	11	person	person	NOUN
cblr-11897	214	12	charged	charge	VERB
cblr-11897	214	13	.	.	PUNCT
cblr-11897	215	1	”63	”63	PROPN
cblr-11897	215	2	while	while	SCONJ
cblr-11897	215	3	the	the	DET
cblr-11897	215	4	bureau	bureau	NOUN
cblr-11897	215	5	requires	require	VERB
cblr-11897	215	6	firms	firm	NOUN
cblr-11897	215	7	to	to	PART
cblr-11897	215	8	compensate	compensate	VERB
cblr-11897	215	9	consumers	consumer	NOUN
cblr-11897	215	10	(	(	PUNCT
cblr-11897	215	11	“	"	PUNCT
cblr-11897	215	12	an	an	DET
cblr-11897	215	13	adjustment”64	adjustment”64	NOUN
cblr-11897	215	14	)	)	PUNCT
cblr-11897	215	15	for	for	ADP
cblr-11897	215	16	willful	willful	ADJ
cblr-11897	215	17	violations	violation	NOUN
cblr-11897	215	18	intended	intend	VERB
cblr-11897	215	19	to	to	PART
cblr-11897	215	20	mislead	mislead	VERB
cblr-11897	215	21	,	,	PUNCT
cblr-11897	215	22	the	the	DET
cblr-11897	215	23	statute	statute	NOUN
cblr-11897	215	24	clarifies	clarify	VERB
cblr-11897	215	25	that	that	SCONJ
cblr-11897	215	26	“	"	PUNCT
cblr-11897	215	27	no	no	DET
cblr-11897	215	28	adjustment	adjustment	NOUN
cblr-11897	215	29	shall	shall	AUX
cblr-11897	215	30	be	be	AUX
cblr-11897	215	31	ordered	order	VERB
cblr-11897	215	32	.	.	PUNCT
cblr-11897	215	33	.	.	PUNCT
cblr-11897	216	1	.	.	PUNCT
cblr-11897	217	1	if	if	SCONJ
cblr-11897	217	2	it	it	PRON
cblr-11897	217	3	would	would	AUX
cblr-11897	217	4	have	have	VERB
cblr-11897	217	5	a	a	DET
cblr-11897	217	6	significantly	significantly	ADV
cblr-11897	217	7	adverse	adverse	ADJ
cblr-11897	217	8	impact	impact	NOUN
cblr-11897	217	9	upon	upon	SCONJ
cblr-11897	217	10	the	the	DET
cblr-11897	217	11	safety	safety	NOUN
cblr-11897	217	12	or	or	CCONJ
cblr-11897	217	13	soundness	soundness	NOUN
cblr-11897	217	14	of	of	ADP
cblr-11897	217	15	the	the	DET
cblr-11897	217	16	creditor	creditor	NOUN
cblr-11897	217	17	.	.	PUNCT
cblr-11897	218	1	”65	”65	PROPN
cblr-11897	218	2	other	other	ADJ
cblr-11897	218	3	financial	financial	ADJ
cblr-11897	218	4	agencies	agency	NOUN
cblr-11897	218	5	that	that	PRON
cblr-11897	218	6	consider	consider	VERB
cblr-11897	218	7	a	a	DET
cblr-11897	218	8	violator	violator	NOUN
cblr-11897	218	9	’s	’s	PART
cblr-11897	218	10	financial	financial	PROPN
cblr-11897	218	11	59	59	NUM
cblr-11897	218	12	u.s	u.s	PROPN
cblr-11897	218	13	.	.	PROPN
cblr-11897	218	14	dep’t	dep’t	NOUN
cblr-11897	218	15	of	of	ADP
cblr-11897	218	16	just	just	ADV
cblr-11897	218	17	.	.	PUNCT
cblr-11897	218	18	,	,	PUNCT
cblr-11897	218	19	just	just	ADV
cblr-11897	218	20	.	.	PUNCT
cblr-11897	219	1	manual	manual	ADJ
cblr-11897	219	2	§	§	PROPN
cblr-11897	219	3	4	4	NUM
cblr-11897	219	4	-	-	PUNCT
cblr-11897	219	5	3.200(d	3.200(d	NUM
cblr-11897	219	6	)	)	PUNCT
cblr-11897	219	7	(	(	PUNCT
cblr-11897	219	8	2018	2018	NUM
cblr-11897	219	9	)	)	PUNCT
cblr-11897	219	10	.	.	PUNCT
cblr-11897	220	1	60	60	NUM
cblr-11897	220	2	u.s	u.s	PROPN
cblr-11897	220	3	.	.	PROPN
cblr-11897	220	4	env’t	env’t	NUM
cblr-11897	220	5	prot	prot	NOUN
cblr-11897	220	6	.	.	PUNCT
cblr-11897	221	1	agency	agency	NOUN
cblr-11897	221	2	,	,	PUNCT
cblr-11897	221	3	policy	policy	NOUN
cblr-11897	221	4	on	on	ADP
cblr-11897	221	5	civil	civil	ADJ
cblr-11897	221	6	penalties	penalty	NOUN
cblr-11897	221	7	,	,	PUNCT
cblr-11897	221	8	in	in	ADP
cblr-11897	221	9	epa	epa	PROPN
cblr-11897	221	10	general	general	ADJ
cblr-11897	221	11	enforcement	enforcement	NOUN
cblr-11897	221	12	policy	policy	NOUN
cblr-11897	221	13	#	#	SYM
cblr-11897	221	14	gm-21	gm-21	NOUN
cblr-11897	221	15	,	,	PUNCT
cblr-11897	221	16	at	at	ADP
cblr-11897	221	17	3	3	NUM
cblr-11897	221	18	(	(	PUNCT
cblr-11897	221	19	1984	1984	NUM
cblr-11897	221	20	)	)	PUNCT
cblr-11897	221	21	.	.	PUNCT
cblr-11897	222	1	61	61	NUM
cblr-11897	223	1	i	i	PRON
cblr-11897	223	2	d.	d.	PROPN
cblr-11897	223	3	at	at	ADP
cblr-11897	223	4	12	12	NUM
cblr-11897	223	5	.	.	PUNCT
cblr-11897	224	1	62	62	NUM
cblr-11897	225	1	i	i	PRON
cblr-11897	225	2	d.	d.	PROPN
cblr-11897	225	3	at	at	ADP
cblr-11897	225	4	23	23	NUM
cblr-11897	225	5	.	.	PUNCT
cblr-11897	226	1	63	63	NUM
cblr-11897	226	2	12	12	NUM
cblr-11897	226	3	u.s.c	u.s.c	NOUN
cblr-11897	226	4	.	.	PUNCT
cblr-11897	227	1	§	§	PROPN
cblr-11897	227	2	5565(c)(3	5565(c)(3	NUM
cblr-11897	227	3	)	)	PUNCT
cblr-11897	227	4	.	.	PUNCT
cblr-11897	228	1	64	64	NUM
cblr-11897	228	2	15	15	NUM
cblr-11897	228	3	u.s.c	u.s.c	NOUN
cblr-11897	228	4	.	.	PUNCT
cblr-11897	229	1	§	§	PROPN
cblr-11897	229	2	1607(e)(2	1607(e)(2	NOUN
cblr-11897	229	3	)	)	PUNCT
cblr-11897	229	4	.	.	PUNCT
cblr-11897	230	1	65	65	NUM
cblr-11897	231	1	i	i	PRON
cblr-11897	231	2	d.	d.	PROPN
cblr-11897	231	3	at	at	ADP
cblr-11897	231	4	§	§	PROPN
cblr-11897	231	5	1607(e)(3	1607(e)(3	NUM
cblr-11897	231	6	)	)	PUNCT
cblr-11897	231	7	.	.	PUNCT
cblr-11897	232	1	no	no	INTJ
cblr-11897	232	2	.	.	NOUN
cblr-11897	232	3	1	1	NUM
cblr-11897	232	4	]	]	X
cblr-11897	232	5	corporate	corporate	ADJ
cblr-11897	232	6	liability	liability	NOUN
cblr-11897	232	7	,	,	PUNCT
cblr-11897	232	8	collateral	collateral	ADJ
cblr-11897	232	9	consequences	consequence	NOUN
cblr-11897	232	10	,	,	PUNCT
cblr-11897	232	11	&	&	CCONJ
cblr-11897	232	12	capital	capital	NOUN
cblr-11897	232	13	structure	structure	NOUN
cblr-11897	232	14	15	15	NUM
cblr-11897	232	15	resources	resource	NOUN
cblr-11897	232	16	include	include	VERB
cblr-11897	232	17	:	:	PUNCT
cblr-11897	232	18	the	the	DET
cblr-11897	232	19	federal	federal	ADJ
cblr-11897	232	20	housing	housing	PROPN
cblr-11897	232	21	finance	finance	NOUN
cblr-11897	232	22	agency	agency	NOUN
cblr-11897	232	23	,	,	PUNCT
cblr-11897	232	24	which	which	PRON
cblr-11897	232	25	takes	take	VERB
cblr-11897	232	26	into	into	ADP
cblr-11897	232	27	account	account	NOUN
cblr-11897	232	28	“	"	PUNCT
cblr-11897	232	29	the	the	DET
cblr-11897	232	30	effect	effect	NOUN
cblr-11897	232	31	of	of	ADP
cblr-11897	232	32	the	the	DET
cblr-11897	232	33	penalty	penalty	NOUN
cblr-11897	232	34	on	on	ADP
cblr-11897	232	35	the	the	DET
cblr-11897	232	36	safety	safety	NOUN
cblr-11897	232	37	and	and	CCONJ
cblr-11897	232	38	soundness	soundness	NOUN
cblr-11897	232	39	of	of	ADP
cblr-11897	232	40	the	the	DET
cblr-11897	232	41	regulated	regulated	ADJ
cblr-11897	232	42	entity;”66	entity;”66	PROPN
cblr-11897	232	43	the	the	DET
cblr-11897	232	44	federal	federal	ADJ
cblr-11897	232	45	deposit	deposit	NOUN
cblr-11897	232	46	insurance	insurance	NOUN
cblr-11897	232	47	corporation	corporation	NOUN
cblr-11897	232	48	,	,	PUNCT
cblr-11897	232	49	which	which	PRON
cblr-11897	232	50	mitigates	mitigate	VERB
cblr-11897	232	51	penalties	penalty	NOUN
cblr-11897	232	52	based	base	VERB
cblr-11897	232	53	on	on	ADP
cblr-11897	232	54	“	"	PUNCT
cblr-11897	232	55	the	the	DET
cblr-11897	232	56	size	size	NOUN
cblr-11897	232	57	of	of	ADP
cblr-11897	232	58	financial	financial	ADJ
cblr-11897	232	59	resources	resource	NOUN
cblr-11897	232	60	.	.	PUNCT
cblr-11897	232	61	.	.	PUNCT
cblr-11897	233	1	.	.	PUNCT
cblr-11897	234	1	of	of	ADP
cblr-11897	234	2	the	the	DET
cblr-11897	234	3	insured	insure	VERB
cblr-11897	234	4	depository	depository	NOUN
cblr-11897	234	5	institution	institution	NOUN
cblr-11897	234	6	or	or	CCONJ
cblr-11897	234	7	other	other	ADJ
cblr-11897	234	8	person	person	NOUN
cblr-11897	234	9	charged;”67	charged;”67	PROPN
cblr-11897	234	10	and	and	CCONJ
cblr-11897	234	11	the	the	DET
cblr-11897	234	12	federal	federal	PROPN
cblr-11897	234	13	reserve	reserve	PROPN
cblr-11897	234	14	board	board	PROPN
cblr-11897	234	15	,	,	PUNCT
cblr-11897	234	16	which	which	PRON
cblr-11897	234	17	gives	give	VERB
cblr-11897	234	18	parties	party	NOUN
cblr-11897	234	19	“	"	PUNCT
cblr-11897	234	20	the	the	DET
cblr-11897	234	21	opportunity	opportunity	NOUN
cblr-11897	234	22	to	to	PART
cblr-11897	234	23	provide	provide	VERB
cblr-11897	234	24	board	board	NOUN
cblr-11897	234	25	staff	staff	NOUN
cblr-11897	234	26	with	with	ADP
cblr-11897	234	27	any	any	DET
cblr-11897	234	28	evidence	evidence	NOUN
cblr-11897	234	29	,	,	PUNCT
cblr-11897	234	30	including	include	VERB
cblr-11897	234	31	financial	financial	ADJ
cblr-11897	234	32	factors	factor	NOUN
cblr-11897	234	33	,	,	PUNCT
cblr-11897	234	34	that	that	PRON
cblr-11897	234	35	would	would	AUX
cblr-11897	234	36	either	either	CCONJ
cblr-11897	234	37	weigh	weigh	VERB
cblr-11897	234	38	against	against	ADP
cblr-11897	234	39	assessment	assessment	NOUN
cblr-11897	234	40	or	or	CCONJ
cblr-11897	234	41	mitigate	mitigate	VERB
cblr-11897	234	42	the	the	DET
cblr-11897	234	43	amount	amount	NOUN
cblr-11897	234	44	of	of	ADP
cblr-11897	234	45	the	the	DET
cblr-11897	234	46	proposed	propose	VERB
cblr-11897	234	47	penalty	penalty	NOUN
cblr-11897	234	48	.	.	PUNCT
cblr-11897	235	1	”68	”68	PROPN
cblr-11897	236	1	likewise	likewise	ADV
cblr-11897	236	2	the	the	DET
cblr-11897	236	3	federal	federal	PROPN
cblr-11897	236	4	trade	trade	PROPN
cblr-11897	236	5	commission	commission	PROPN
cblr-11897	236	6	,	,	PUNCT
cblr-11897	236	7	when	when	SCONJ
cblr-11897	236	8	determining	determine	VERB
cblr-11897	236	9	penalties	penalty	NOUN
cblr-11897	236	10	for	for	ADP
cblr-11897	236	11	unfair	unfair	ADJ
cblr-11897	236	12	competition	competition	NOUN
cblr-11897	236	13	,	,	PUNCT
cblr-11897	236	14	takes	take	VERB
cblr-11897	236	15	into	into	ADP
cblr-11897	236	16	account	account	NOUN
cblr-11897	236	17	factors	factor	NOUN
cblr-11897	236	18	including	include	VERB
cblr-11897	236	19	a	a	DET
cblr-11897	236	20	corporation	corporation	NOUN
cblr-11897	236	21	’s	’s	PART
cblr-11897	236	22	“	"	PUNCT
cblr-11897	236	23	ability	ability	NOUN
cblr-11897	236	24	to	to	PART
cblr-11897	236	25	pay	pay	VERB
cblr-11897	236	26	[	[	X
cblr-11897	236	27	and	and	CCONJ
cblr-11897	236	28	the	the	DET
cblr-11897	236	29	penalty	penalty	NOUN
cblr-11897	236	30	’s	’s	PART
cblr-11897	236	31	]	]	PUNCT
cblr-11897	236	32	effect	effect	NOUN
cblr-11897	236	33	on	on	ADP
cblr-11897	236	34	[	[	PUNCT
cblr-11897	236	35	the	the	DET
cblr-11897	236	36	corporation	corporation	NOUN
cblr-11897	236	37	’s	’s	PART
cblr-11897	236	38	]	]	PUNCT
cblr-11897	236	39	ability	ability	NOUN
cblr-11897	236	40	to	to	PART
cblr-11897	236	41	continue	continue	VERB
cblr-11897	236	42	to	to	PART
cblr-11897	236	43	do	do	VERB
cblr-11897	236	44	business	business	NOUN
cblr-11897	236	45	.	.	PUNCT
cblr-11897	237	1	”69	”69	VERB
cblr-11897	237	2	agencies	agency	NOUN
cblr-11897	237	3	and	and	CCONJ
cblr-11897	237	4	commissions	commission	NOUN
cblr-11897	237	5	that	that	PRON
cblr-11897	237	6	are	be	AUX
cblr-11897	237	7	meant	mean	VERB
cblr-11897	237	8	to	to	PART
cblr-11897	237	9	protect	protect	VERB
cblr-11897	237	10	the	the	DET
cblr-11897	237	11	bodily	bodily	ADJ
cblr-11897	237	12	safety	safety	NOUN
cblr-11897	237	13	of	of	ADP
cblr-11897	237	14	workers	worker	NOUN
cblr-11897	237	15	,	,	PUNCT
cblr-11897	237	16	consumers	consumer	NOUN
cblr-11897	237	17	,	,	PUNCT
cblr-11897	237	18	and	and	CCONJ
cblr-11897	237	19	the	the	DET
cblr-11897	237	20	general	general	ADJ
cblr-11897	237	21	public	public	NOUN
cblr-11897	237	22	also	also	ADV
cblr-11897	237	23	allow	allow	VERB
cblr-11897	237	24	for	for	ADP
cblr-11897	237	25	concerns	concern	NOUN
cblr-11897	237	26	about	about	ADP
cblr-11897	237	27	a	a	DET
cblr-11897	237	28	corporation	corporation	NOUN
cblr-11897	237	29	’s	’s	PART
cblr-11897	237	30	finances	finance	NOUN
cblr-11897	237	31	to	to	PART
cblr-11897	237	32	impact	impact	VERB
cblr-11897	237	33	the	the	DET
cblr-11897	237	34	fines	fine	NOUN
cblr-11897	237	35	they	they	PRON
cblr-11897	237	36	levy	levy	VERB
cblr-11897	237	37	.	.	PUNCT
cblr-11897	238	1	the	the	DET
cblr-11897	238	2	mining	mining	NOUN
cblr-11897	238	3	safety	safety	NOUN
cblr-11897	238	4	and	and	CCONJ
cblr-11897	238	5	health	health	NOUN
cblr-11897	238	6	administration	administration	NOUN
cblr-11897	238	7	stipulates	stipulate	VERB
cblr-11897	238	8	that	that	SCONJ
cblr-11897	238	9	the	the	DET
cblr-11897	238	10	determination	determination	NOUN
cblr-11897	238	11	of	of	ADP
cblr-11897	238	12	whether	whether	SCONJ
cblr-11897	238	13	to	to	PART
cblr-11897	238	14	impose	impose	VERB
cblr-11897	238	15	a	a	DET
cblr-11897	238	16	penalty	penalty	NOUN
cblr-11897	238	17	should	should	AUX
cblr-11897	238	18	take	take	VERB
cblr-11897	238	19	into	into	ADP
cblr-11897	238	20	account	account	NOUN
cblr-11897	238	21	the	the	DET
cblr-11897	238	22	“	"	PUNCT
cblr-11897	238	23	appropriateness	appropriateness	NOUN
cblr-11897	238	24	of	of	ADP
cblr-11897	238	25	such	such	ADJ
cblr-11897	238	26	penalty	penalty	NOUN
cblr-11897	238	27	to	to	ADP
cblr-11897	238	28	the	the	DET
cblr-11897	238	29	size	size	NOUN
cblr-11897	238	30	of	of	ADP
cblr-11897	238	31	the	the	DET
cblr-11897	238	32	business	business	NOUN
cblr-11897	238	33	.	.	PUNCT
cblr-11897	238	34	.	.	PUNCT
cblr-11897	238	35	.	.	PUNCT
cblr-11897	239	1	[	[	X
cblr-11897	239	2	and	and	CCONJ
cblr-11897	239	3	]	]	X
cblr-11897	239	4	the	the	DET
cblr-11897	239	5	effect	effect	NOUN
cblr-11897	239	6	of	of	ADP
cblr-11897	239	7	the	the	DET
cblr-11897	239	8	penalty	penalty	NOUN
cblr-11897	239	9	on	on	ADP
cblr-11897	239	10	the	the	DET
cblr-11897	239	11	operator	operator	NOUN
cblr-11897	239	12	’s	’s	PART
cblr-11897	239	13	ability	ability	NOUN
cblr-11897	239	14	to	to	PART
cblr-11897	239	15	continue	continue	VERB
cblr-11897	239	16	in	in	ADP
cblr-11897	239	17	business	business	NOUN
cblr-11897	239	18	.	.	PUNCT
cblr-11897	240	1	”70	”70	VERB
cblr-11897	241	1	furthermore	furthermore	ADV
cblr-11897	241	2	,	,	PUNCT
cblr-11897	241	3	if	if	SCONJ
cblr-11897	241	4	“	"	PUNCT
cblr-11897	241	5	the	the	DET
cblr-11897	241	6	penalty	penalty	NOUN
cblr-11897	241	7	will	will	AUX
cblr-11897	241	8	adversely	adversely	ADV
cblr-11897	241	9	affect	affect	VERB
cblr-11897	241	10	the	the	DET
cblr-11897	241	11	operator	operator	NOUN
cblr-11897	241	12	’s	’s	PART
cblr-11897	241	13	ability	ability	NOUN
cblr-11897	241	14	to	to	PART
cblr-11897	241	15	continue	continue	VERB
cblr-11897	241	16	in	in	ADP
cblr-11897	241	17	business	business	NOUN
cblr-11897	241	18	,	,	PUNCT
cblr-11897	241	19	the	the	DET
cblr-11897	241	20	penalty	penalty	NOUN
cblr-11897	241	21	may	may	AUX
cblr-11897	241	22	be	be	AUX
cblr-11897	241	23	reduced	reduce	VERB
cblr-11897	241	24	.	.	PUNCT
cblr-11897	242	1	”71	”71	NOUN
cblr-11897	242	2	the	the	DET
cblr-11897	242	3	consumer	consumer	NOUN
cblr-11897	242	4	product	product	NOUN
cblr-11897	242	5	safety	safety	NOUN
cblr-11897	242	6	commission	commission	NOUN
cblr-11897	242	7	takes	take	VERB
cblr-11897	242	8	into	into	ADP
cblr-11897	242	9	account	account	NOUN
cblr-11897	242	10	“	"	PUNCT
cblr-11897	242	11	the	the	DET
cblr-11897	242	12	appropriateness	appropriateness	NOUN
cblr-11897	242	13	of	of	ADP
cblr-11897	242	14	such	such	ADJ
cblr-11897	242	15	penalty	penalty	NOUN
cblr-11897	242	16	in	in	ADP
cblr-11897	242	17	relation	relation	NOUN
cblr-11897	242	18	to	to	ADP
cblr-11897	242	19	the	the	DET
cblr-11897	242	20	size	size	NOUN
cblr-11897	242	21	of	of	ADP
cblr-11897	242	22	the	the	DET
cblr-11897	242	23	business	business	NOUN
cblr-11897	242	24	of	of	ADP
cblr-11897	242	25	the	the	DET
cblr-11897	242	26	person	person	NOUN
cblr-11897	242	27	charged	charge	VERB
cblr-11897	242	28	,	,	PUNCT
cblr-11897	242	29	including	include	VERB
cblr-11897	242	30	how	how	SCONJ
cblr-11897	242	31	to	to	PART
cblr-11897	242	32	mitigate	mitigate	VERB
cblr-11897	242	33	undue	undue	ADJ
cblr-11897	242	34	adverse	adverse	ADJ
cblr-11897	242	35	economic	economic	ADJ
cblr-11897	242	36	66	66	NUM
cblr-11897	242	37	12	12	NUM
cblr-11897	242	38	u.s.c	u.s.c	NOUN
cblr-11897	242	39	.	.	PUNCT
cblr-11897	243	1	§	§	PROPN
cblr-11897	243	2	4636(c)(2	4636(c)(2	NOUN
cblr-11897	243	3	)	)	PUNCT
cblr-11897	243	4	.	.	PUNCT
cblr-11897	244	1	67	67	NUM
cblr-11897	244	2	12	12	NUM
cblr-11897	244	3	u.s.c	u.s.c	NOUN
cblr-11897	244	4	.	.	PUNCT
cblr-11897	245	1	§	§	PROPN
cblr-11897	245	2	1818(i)(2)(g)(i	1818(i)(2)(g)(i	NUM
cblr-11897	245	3	)	)	PUNCT
cblr-11897	245	4	.	.	PUNCT
cblr-11897	246	1	68	68	NUM
cblr-11897	246	2	letter	letter	NOUN
cblr-11897	246	3	from	from	ADP
cblr-11897	246	4	bd	bd	PROPN
cblr-11897	246	5	.	.	PROPN
cblr-11897	246	6	of	of	ADP
cblr-11897	246	7	governors	governor	NOUN
cblr-11897	246	8	of	of	ADP
cblr-11897	246	9	the	the	DET
cblr-11897	246	10	fed	fed	PROPN
cblr-11897	246	11	.	.	PUNCT
cblr-11897	246	12	rsrv	rsrv	PROPN
cblr-11897	246	13	.	.	PUNCT
cblr-11897	247	1	sys	sys	PROPN
cblr-11897	247	2	.	.	PROPN
cblr-11897	247	3	,	,	PUNCT
cblr-11897	247	4	div	div	PROPN
cblr-11897	247	5	.	.	PROPN
cblr-11897	247	6	of	of	ADP
cblr-11897	247	7	banking	banking	NOUN
cblr-11897	247	8	supervision	supervision	NOUN
cblr-11897	247	9	,	,	PUNCT
cblr-11897	247	10	to	to	ADP
cblr-11897	247	11	the	the	DET
cblr-11897	247	12	off	off	NOUN
cblr-11897	247	13	.	.	PUNCT
cblr-11897	248	1	in	in	ADP
cblr-11897	248	2	charge	charge	NOUN
cblr-11897	248	3	of	of	ADP
cblr-11897	248	4	supervision	supervision	NOUN
cblr-11897	248	5	at	at	ADP
cblr-11897	248	6	each	each	DET
cblr-11897	248	7	fed	fed	PROPN
cblr-11897	248	8	.	.	PUNCT
cblr-11897	248	9	rsrv	rsrv	PROPN
cblr-11897	248	10	.	.	PUNCT
cblr-11897	249	1	bank	bank	NOUN
cblr-11897	249	2	,	,	PUNCT
cblr-11897	249	3	civil	civil	ADJ
cblr-11897	249	4	money	money	NOUN
cblr-11897	249	5	penalties	penalty	NOUN
cblr-11897	249	6	and	and	CCONJ
cblr-11897	249	7	the	the	DET
cblr-11897	249	8	use	use	NOUN
cblr-11897	249	9	of	of	ADP
cblr-11897	249	10	the	the	DET
cblr-11897	249	11	civil	civil	ADJ
cblr-11897	249	12	money	money	NOUN
cblr-11897	249	13	penalty	penalty	NOUN
cblr-11897	249	14	assessment	assessment	NOUN
cblr-11897	249	15	matrix	matrix	NOUN
cblr-11897	249	16	(	(	PUNCT
cblr-11897	249	17	june	june	PROPN
cblr-11897	249	18	3	3	NUM
cblr-11897	249	19	,	,	PUNCT
cblr-11897	249	20	1991	1991	NUM
cblr-11897	249	21	)	)	PUNCT
cblr-11897	249	22	,	,	PUNCT
cblr-11897	249	23	(	(	PUNCT
cblr-11897	249	24	https://www.federalreserve.gov/boarddocs/srletters/1991/sr9113.htm	https://www.federalreserve.gov/boarddocs/srletters/1991/sr9113.htm	PROPN
cblr-11897	250	1	[	[	X
cblr-11897	250	2	https://perma.cc/s9rf-h5vr	https://perma.cc/s9rf-h5vr	PROPN
cblr-11897	250	3	]	]	X
cblr-11897	250	4	)	)	PUNCT
cblr-11897	250	5	.	.	PUNCT
cblr-11897	251	1	69	69	NUM
cblr-11897	251	2	15	15	NUM
cblr-11897	251	3	u.s.c	u.s.c	NOUN
cblr-11897	251	4	.	.	PUNCT
cblr-11897	252	1	§	§	PROPN
cblr-11897	252	2	45(m)(1)(c	45(m)(1)(c	PROPN
cblr-11897	252	3	)	)	PUNCT
cblr-11897	252	4	.	.	PUNCT
cblr-11897	253	1	70	70	NUM
cblr-11897	253	2	30	30	NUM
cblr-11897	253	3	c.f.r	c.f.r	NOUN
cblr-11897	253	4	.	.	PUNCT
cblr-11897	254	1	§	§	PROPN
cblr-11897	254	2	100.3(a)(i)-(vi	100.3(a)(i)-(vi	NUM
cblr-11897	254	3	)	)	PUNCT
cblr-11897	254	4	(	(	PUNCT
cblr-11897	254	5	2009	2009	NUM
cblr-11897	254	6	)	)	PUNCT
cblr-11897	254	7	.	.	PUNCT
cblr-11897	255	1	71	71	NUM
cblr-11897	256	1	i	i	PRON
cblr-11897	256	2	d.	d.	PROPN
cblr-11897	256	3	at	at	ADP
cblr-11897	256	4	§	§	PROPN
cblr-11897	256	5	100.3(h	100.3(h	NUM
cblr-11897	256	6	)	)	PUNCT
cblr-11897	256	7	.	.	PUNCT
cblr-11897	257	1	16	16	NUM
cblr-11897	257	2	columbia	columbia	PROPN
cblr-11897	257	3	business	business	NOUN
cblr-11897	257	4	law	law	PROPN
cblr-11897	257	5	review	review	NOUN
cblr-11897	258	1	[	[	X
cblr-11897	258	2	vol	vol	NOUN
cblr-11897	258	3	.	.	PUNCT
cblr-11897	258	4	2023	2023	NUM
cblr-11897	258	5	impacts	impact	NOUN
cblr-11897	258	6	on	on	ADP
cblr-11897	258	7	small	small	ADJ
cblr-11897	258	8	businesses	business	NOUN
cblr-11897	258	9	.	.	PUNCT
cblr-11897	259	1	”72	”72	PROPN
cblr-11897	259	2	similarly	similarly	ADV
cblr-11897	259	3	,	,	PUNCT
cblr-11897	259	4	the	the	DET
cblr-11897	259	5	national	national	PROPN
cblr-11897	259	6	highway	highway	PROPN
cblr-11897	259	7	transportation	transportation	PROPN
cblr-11897	259	8	administration	administration	NOUN
cblr-11897	259	9	“	"	PUNCT
cblr-11897	259	10	may	may	AUX
cblr-11897	259	11	consider	consider	VERB
cblr-11897	259	12	a	a	DET
cblr-11897	259	13	person	person	NOUN
cblr-11897	259	14	’s	’s	PART
cblr-11897	259	15	ability	ability	NOUN
cblr-11897	259	16	to	to	PART
cblr-11897	259	17	pay	pay	VERB
cblr-11897	259	18	,	,	PUNCT
cblr-11897	259	19	including	include	VERB
cblr-11897	259	20	in	in	ADP
cblr-11897	259	21	installments	installment	NOUN
cblr-11897	259	22	over	over	ADP
cblr-11897	259	23	time	time	NOUN
cblr-11897	259	24	,	,	PUNCT
cblr-11897	259	25	any	any	DET
cblr-11897	259	26	effect	effect	NOUN
cblr-11897	259	27	of	of	ADP
cblr-11897	259	28	a	a	DET
cblr-11897	259	29	penalty	penalty	NOUN
cblr-11897	259	30	on	on	ADP
cblr-11897	259	31	the	the	DET
cblr-11897	259	32	respondent	respondent	NOUN
cblr-11897	259	33	’s	’s	PART
cblr-11897	259	34	ability	ability	NOUN
cblr-11897	259	35	to	to	PART
cblr-11897	259	36	continue	continue	VERB
cblr-11897	259	37	to	to	PART
cblr-11897	259	38	do	do	VERB
cblr-11897	259	39	business	business	NOUN
cblr-11897	259	40	,	,	PUNCT
cblr-11897	259	41	and	and	CCONJ
cblr-11897	259	42	relevant	relevant	ADJ
cblr-11897	259	43	financial	financial	ADJ
cblr-11897	259	44	factors	factor	NOUN
cblr-11897	259	45	such	such	ADJ
cblr-11897	259	46	as	as	ADP
cblr-11897	259	47	liquidity	liquidity	NOUN
cblr-11897	259	48	,	,	PUNCT
cblr-11897	259	49	solvency	solvency	NOUN
cblr-11897	259	50	,	,	PUNCT
cblr-11897	259	51	and	and	CCONJ
cblr-11897	259	52	profitability	profitability	NOUN
cblr-11897	259	53	.	.	PUNCT
cblr-11897	260	1	”73	”73	VERB
cblr-11897	260	2	the	the	DET
cblr-11897	260	3	concern	concern	NOUN
cblr-11897	260	4	for	for	ADP
cblr-11897	260	5	collateral	collateral	ADJ
cblr-11897	260	6	consequences	consequence	NOUN
cblr-11897	260	7	even	even	ADV
cblr-11897	260	8	extends	extend	VERB
cblr-11897	260	9	to	to	ADP
cblr-11897	260	10	penalizing	penalize	VERB
cblr-11897	260	11	corporations	corporation	NOUN
cblr-11897	260	12	for	for	ADP
cblr-11897	260	13	violating	violate	VERB
cblr-11897	260	14	the	the	DET
cblr-11897	260	15	nuclear	nuclear	ADJ
cblr-11897	260	16	non	non	ADJ
cblr-11897	260	17	-	-	ADJ
cblr-11897	260	18	proliferation	proliferation	ADJ
cblr-11897	260	19	treaty	treaty	NOUN
cblr-11897	260	20	and	and	CCONJ
cblr-11897	260	21	the	the	DET
cblr-11897	260	22	chemical	chemical	ADJ
cblr-11897	260	23	weapons	weapon	NOUN
cblr-11897	260	24	convention.74	convention.74	VERB
cblr-11897	260	25	the	the	DET
cblr-11897	260	26	securities	securities	PROPN
cblr-11897	260	27	and	and	CCONJ
cblr-11897	260	28	exchange	exchange	PROPN
cblr-11897	260	29	commission	commission	PROPN
cblr-11897	260	30	and	and	CCONJ
cblr-11897	260	31	the	the	DET
cblr-11897	260	32	commodity	commodity	NOUN
cblr-11897	260	33	futures	futures	PROPN
cblr-11897	260	34	trading	trading	PROPN
cblr-11897	260	35	commission	commission	PROPN
cblr-11897	260	36	,	,	PUNCT
cblr-11897	260	37	which	which	PRON
cblr-11897	260	38	oversee	oversee	VERB
cblr-11897	260	39	securities	security	NOUN
cblr-11897	260	40	and	and	CCONJ
cblr-11897	260	41	derivatives	derivative	NOUN
cblr-11897	260	42	markets	market	NOUN
cblr-11897	260	43	,	,	PUNCT
cblr-11897	260	44	also	also	ADV
cblr-11897	260	45	take	take	VERB
cblr-11897	260	46	into	into	ADP
cblr-11897	260	47	account	account	NOUN
cblr-11897	260	48	the	the	DET
cblr-11897	260	49	violator	violator	NOUN
cblr-11897	260	50	’s	’s	PART
cblr-11897	260	51	ability	ability	NOUN
cblr-11897	260	52	to	to	PART
cblr-11897	260	53	pay	pay	VERB
cblr-11897	260	54	.	.	PUNCT
cblr-11897	261	1	the	the	DET
cblr-11897	261	2	securities	securities	PROPN
cblr-11897	261	3	and	and	CCONJ
cblr-11897	261	4	exchange	exchange	PROPN
cblr-11897	261	5	commission	commission	PROPN
cblr-11897	261	6	allows	allow	VERB
cblr-11897	261	7	respondents	respondent	NOUN
cblr-11897	261	8	to	to	ADP
cblr-11897	261	9	“	"	PUNCT
cblr-11897	261	10	present	present	ADJ
cblr-11897	261	11	evidence	evidence	NOUN
cblr-11897	261	12	of	of	ADP
cblr-11897	261	13	the	the	DET
cblr-11897	261	14	respondent	respondent	NOUN
cblr-11897	261	15	’s	’s	PART
cblr-11897	261	16	ability	ability	NOUN
cblr-11897	261	17	to	to	PART
cblr-11897	261	18	pay	pay	VERB
cblr-11897	261	19	such	such	ADJ
cblr-11897	261	20	penalty	penalty	NOUN
cblr-11897	261	21	,	,	PUNCT
cblr-11897	261	22	”	"	PUNCT
cblr-11897	261	23	and	and	CCONJ
cblr-11897	261	24	may	may	AUX
cblr-11897	261	25	consider	consider	VERB
cblr-11897	261	26	“	"	PUNCT
cblr-11897	261	27	such	such	ADJ
cblr-11897	261	28	evidence	evidence	NOUN
cblr-11897	261	29	in	in	ADP
cblr-11897	261	30	determining	determine	VERB
cblr-11897	261	31	whether	whether	SCONJ
cblr-11897	261	32	such	such	ADJ
cblr-11897	261	33	penalty	penalty	NOUN
cblr-11897	261	34	is	be	AUX
cblr-11897	261	35	in	in	ADP
cblr-11897	261	36	the	the	DET
cblr-11897	261	37	public	public	ADJ
cblr-11897	261	38	interest	interest	NOUN
cblr-11897	261	39	.	.	PUNCT
cblr-11897	262	1	such	such	ADJ
cblr-11897	262	2	evidence	evidence	NOUN
cblr-11897	262	3	may	may	AUX
cblr-11897	262	4	relate	relate	VERB
cblr-11897	262	5	to	to	ADP
cblr-11897	262	6	the	the	DET
cblr-11897	262	7	extent	extent	NOUN
cblr-11897	262	8	of	of	ADP
cblr-11897	262	9	such	such	ADJ
cblr-11897	262	10	person	person	NOUN
cblr-11897	262	11	’s	’s	PART
cblr-11897	262	12	ability	ability	NOUN
cblr-11897	262	13	to	to	PART
cblr-11897	262	14	continue	continue	VERB
cblr-11897	262	15	in	in	ADP
cblr-11897	262	16	business	business	NOUN
cblr-11897	262	17	.	.	PUNCT
cblr-11897	263	1	”75	”75	PROPN
cblr-11897	264	1	the	the	DET
cblr-11897	264	2	commodity	commodity	NOUN
cblr-11897	264	3	futures	futures	PROPN
cblr-11897	264	4	trading	trading	PROPN
cblr-11897	264	5	commission	commission	NOUN
cblr-11897	264	6	“	"	PUNCT
cblr-11897	264	7	may	may	AUX
cblr-11897	264	8	settle	settle	VERB
cblr-11897	264	9	claims	claim	NOUN
cblr-11897	264	10	.	.	PUNCT
cblr-11897	264	11	.	.	PUNCT
cblr-11897	264	12	.	.	PUNCT
cblr-11897	265	1	at	at	ADP
cblr-11897	265	2	less	less	ADJ
cblr-11897	265	3	than	than	ADP
cblr-11897	265	4	the	the	DET
cblr-11897	265	5	principal	principal	ADJ
cblr-11897	265	6	amount	amount	NOUN
cblr-11897	265	7	of	of	ADP
cblr-11897	265	8	the	the	DET
cblr-11897	265	9	claim	claim	NOUN
cblr-11897	265	10	if	if	SCONJ
cblr-11897	265	11	.	.	PUNCT
cblr-11897	265	12	.	.	PUNCT
cblr-11897	265	13	.	.	PUNCT
cblr-11897	266	1	[	[	X
cblr-11897	266	2	t]he	t]he	X
cblr-11897	266	3	debtor	debtor	NOUN
cblr-11897	266	4	shows	show	VERB
cblr-11897	266	5	an	an	DET
cblr-11897	266	6	inability	inability	NOUN
cblr-11897	266	7	to	to	PART
cblr-11897	266	8	pay	pay	VERB
cblr-11897	266	9	the	the	DET
cblr-11897	266	10	full	full	ADJ
cblr-11897	266	11	amount	amount	NOUN
cblr-11897	266	12	within	within	ADP
cblr-11897	266	13	a	a	DET
cblr-11897	266	14	reasonable	reasonable	ADJ
cblr-11897	266	15	period	period	NOUN
cblr-11897	266	16	of	of	ADP
cblr-11897	266	17	time	time	NOUN
cblr-11897	266	18	;	;	PUNCT
cblr-11897	266	19	.	.	PUNCT
cblr-11897	266	20	.	.	PUNCT
cblr-11897	267	1	.	.	PUNCT
cblr-11897	268	1	or	or	CCONJ
cblr-11897	268	2	[	[	X
cblr-11897	268	3	t]he	t]he	ADJ
cblr-11897	268	4	commission	commission	PROPN
cblr-11897	268	5	’s	’s	PART
cblr-11897	268	6	enforcement	enforcement	NOUN
cblr-11897	268	7	policy	policy	NOUN
cblr-11897	268	8	would	would	AUX
cblr-11897	268	9	be	be	AUX
cblr-11897	268	10	served	serve	VERB
cblr-11897	268	11	by	by	ADP
cblr-11897	268	12	settlement	settlement	NOUN
cblr-11897	268	13	of	of	ADP
cblr-11897	268	14	the	the	DET
cblr-11897	268	15	claim	claim	NOUN
cblr-11897	268	16	for	for	ADP
cblr-11897	268	17	less	less	ADJ
cblr-11897	268	18	than	than	ADP
cblr-11897	268	19	the	the	DET
cblr-11897	268	20	full	full	ADJ
cblr-11897	268	21	amount	amount	NOUN
cblr-11897	268	22	.	.	PUNCT
cblr-11897	269	1	”76	”76	PRON
cblr-11897	269	2	even	even	ADV
cblr-11897	269	3	departments	department	NOUN
cblr-11897	269	4	that	that	PRON
cblr-11897	269	5	are	be	AUX
cblr-11897	269	6	not	not	PART
cblr-11897	269	7	generally	generally	ADV
cblr-11897	269	8	associated	associate	VERB
cblr-11897	269	9	with	with	ADP
cblr-11897	269	10	enforcement	enforcement	NOUN
cblr-11897	269	11	actions	action	NOUN
cblr-11897	269	12	have	have	VERB
cblr-11897	269	13	policies	policy	NOUN
cblr-11897	269	14	regarding	regard	VERB
cblr-11897	269	15	the	the	DET
cblr-11897	269	16	collateral	collateral	ADJ
cblr-11897	269	17	consequences	consequence	NOUN
cblr-11897	269	18	of	of	ADP
cblr-11897	269	19	the	the	DET
cblr-11897	269	20	penalties	penalty	NOUN
cblr-11897	269	21	they	they	PRON
cblr-11897	269	22	issue	issue	VERB
cblr-11897	269	23	.	.	PUNCT
cblr-11897	270	1	the	the	DET
cblr-11897	270	2	department	department	PROPN
cblr-11897	270	3	of	of	ADP
cblr-11897	270	4	health	health	PROPN
cblr-11897	270	5	and	and	CCONJ
cblr-11897	270	6	human	human	ADJ
cblr-11897	270	7	services	service	NOUN
cblr-11897	270	8	considers	consider	VERB
cblr-11897	270	9	“	"	PUNCT
cblr-11897	270	10	[	[	X
cblr-11897	270	11	t]he	t]he	ADV
cblr-11897	270	12	financial	financial	ADJ
cblr-11897	270	13	condition	condition	NOUN
cblr-11897	270	14	of	of	ADP
cblr-11897	270	15	the	the	DET
cblr-11897	270	16	covered	covered	ADJ
cblr-11897	270	17	entity	entity	NOUN
cblr-11897	270	18	or	or	CCONJ
cblr-11897	270	19	business	business	NOUN
cblr-11897	270	20	associate	associate	NOUN
cblr-11897	270	21	,	,	PUNCT
cblr-11897	270	22	[	[	X
cblr-11897	270	23	including	include	VERB
cblr-11897	270	24	whether	whether	SCONJ
cblr-11897	270	25	]	]	PUNCT
cblr-11897	270	26	.	.	PUNCT
cblr-11897	270	27	.	.	PUNCT
cblr-11897	270	28	.	.	PUNCT
cblr-11897	271	1	the	the	DET
cblr-11897	271	2	imposition	imposition	NOUN
cblr-11897	271	3	of	of	ADP
cblr-11897	271	4	a	a	DET
cblr-11897	271	5	civil	civil	ADJ
cblr-11897	271	6	money	money	NOUN
cblr-11897	271	7	penalty	penalty	NOUN
cblr-11897	271	8	would	would	AUX
cblr-11897	271	9	jeopardize	jeopardize	VERB
cblr-11897	271	10	the	the	DET
cblr-11897	271	11	ability	ability	NOUN
cblr-11897	271	12	of	of	ADP
cblr-11897	271	13	the	the	DET
cblr-11897	271	14	covered	covered	ADJ
cblr-11897	271	15	entity	entity	NOUN
cblr-11897	271	16	or	or	CCONJ
cblr-11897	271	17	business	business	NOUN
cblr-11897	271	18	72	72	NUM
cblr-11897	271	19	15	15	NUM
cblr-11897	271	20	u.s.c	u.s.c	NOUN
cblr-11897	271	21	.	.	PUNCT
cblr-11897	272	1	§	§	PROPN
cblr-11897	272	2	2069(b	2069(b	NUM
cblr-11897	272	3	)	)	PUNCT
cblr-11897	272	4	.	.	PUNCT
cblr-11897	273	1	73	73	NUM
cblr-11897	273	2	49	49	NUM
cblr-11897	273	3	c.f.r	c.f.r	NOUN
cblr-11897	273	4	.	.	PUNCT
cblr-11897	274	1	§	§	PROPN
cblr-11897	274	2	578.8(b)(7	578.8(b)(7	PROPN
cblr-11897	274	3	)	)	PUNCT
cblr-11897	274	4	(	(	PUNCT
cblr-11897	274	5	2016	2016	NUM
cblr-11897	274	6	)	)	PUNCT
cblr-11897	274	7	.	.	PUNCT
cblr-11897	275	1	interestingly	interestingly	ADV
cblr-11897	275	2	,	,	PUNCT
cblr-11897	275	3	this	this	PRON
cblr-11897	275	4	is	be	AUX
cblr-11897	275	5	the	the	DET
cblr-11897	275	6	only	only	ADJ
cblr-11897	275	7	regulation	regulation	NOUN
cblr-11897	275	8	that	that	PRON
cblr-11897	275	9	i	i	PRON
cblr-11897	275	10	have	have	AUX
cblr-11897	275	11	found	find	VERB
cblr-11897	275	12	that	that	PRON
cblr-11897	275	13	discusses	discuss	VERB
cblr-11897	275	14	the	the	DET
cblr-11897	275	15	potential	potential	NOUN
cblr-11897	275	16	for	for	ADP
cblr-11897	275	17	deliberate	deliberate	ADJ
cblr-11897	275	18	undercapitalization	undercapitalization	NOUN
cblr-11897	275	19	of	of	ADP
cblr-11897	275	20	a	a	DET
cblr-11897	275	21	corporation	corporation	NOUN
cblr-11897	275	22	:	:	PUNCT
cblr-11897	275	23	“	"	PUNCT
cblr-11897	275	24	nhtsa	nhtsa	NOUN
cblr-11897	275	25	may	may	AUX
cblr-11897	275	26	also	also	ADV
cblr-11897	275	27	consider	consider	VERB
cblr-11897	275	28	whether	whether	SCONJ
cblr-11897	275	29	the	the	DET
cblr-11897	275	30	business	business	NOUN
cblr-11897	275	31	has	have	AUX
cblr-11897	275	32	been	be	AUX
cblr-11897	275	33	deliberately	deliberately	ADV
cblr-11897	275	34	undercapitalized	undercapitalized	ADJ
cblr-11897	275	35	.	.	PUNCT
cblr-11897	275	36	”	"	PUNCT
cblr-11897	276	1	i	i	PRON
cblr-11897	276	2	d.	d.	VERB
cblr-11897	276	3	74	74	NUM
cblr-11897	276	4	22	22	NUM
cblr-11897	276	5	u.s.c	u.s.c	NOUN
cblr-11897	276	6	.	.	PUNCT
cblr-11897	277	1	§	§	PROPN
cblr-11897	277	2	8142(a)(2)(d	8142(a)(2)(d	PROPN
cblr-11897	277	3	)	)	PUNCT
cblr-11897	277	4	.	.	PUNCT
cblr-11897	278	1	75	75	NUM
cblr-11897	278	2	15	15	NUM
cblr-11897	278	3	u.s.c	u.s.c	NOUN
cblr-11897	278	4	.	.	PUNCT
cblr-11897	279	1	§	§	PROPN
cblr-11897	279	2	78u-2(d	78u-2(d	NUM
cblr-11897	279	3	)	)	PUNCT
cblr-11897	279	4	.	.	PUNCT
cblr-11897	280	1	76	76	NUM
cblr-11897	280	2	17	17	NUM
cblr-11897	280	3	c.f.r	c.f.r	NOUN
cblr-11897	280	4	.	.	PUNCT
cblr-11897	281	1	§	§	PROPN
cblr-11897	281	2	143.5	143.5	NUM
cblr-11897	281	3	.	.	PUNCT
cblr-11897	282	1	no	no	INTJ
cblr-11897	282	2	.	.	NOUN
cblr-11897	282	3	1	1	NUM
cblr-11897	282	4	]	]	X
cblr-11897	282	5	corporate	corporate	ADJ
cblr-11897	282	6	liability	liability	NOUN
cblr-11897	282	7	,	,	PUNCT
cblr-11897	282	8	collateral	collateral	ADJ
cblr-11897	282	9	consequences	consequence	NOUN
cblr-11897	282	10	,	,	PUNCT
cblr-11897	282	11	&	&	CCONJ
cblr-11897	282	12	capital	capital	NOUN
cblr-11897	282	13	structure	structure	NOUN
cblr-11897	282	14	17	17	NUM
cblr-11897	282	15	associate	associate	NOUN
cblr-11897	282	16	to	to	PART
cblr-11897	282	17	continue	continue	VERB
cblr-11897	282	18	to	to	PART
cblr-11897	282	19	provide	provide	VERB
cblr-11897	282	20	,	,	PUNCT
cblr-11897	282	21	or	or	CCONJ
cblr-11897	282	22	to	to	PART
cblr-11897	282	23	pay	pay	VERB
cblr-11897	282	24	for	for	ADP
cblr-11897	282	25	,	,	PUNCT
cblr-11897	282	26	health	health	NOUN
cblr-11897	282	27	care;”77	care;”77	PROPN
cblr-11897	282	28	the	the	DET
cblr-11897	282	29	department	department	PROPN
cblr-11897	282	30	of	of	ADP
cblr-11897	282	31	defense	defense	NOUN
cblr-11897	282	32	takes	take	VERB
cblr-11897	282	33	into	into	ADP
cblr-11897	282	34	account	account	NOUN
cblr-11897	282	35	“	"	PUNCT
cblr-11897	282	36	[	[	X
cblr-11897	282	37	f]inancial	f]inancial	ADJ
cblr-11897	282	38	information	information	NOUN
cblr-11897	282	39	relevant	relevant	ADJ
cblr-11897	282	40	to	to	ADP
cblr-11897	282	41	a	a	DET
cblr-11897	282	42	respondent	respondent	NOUN
cblr-11897	282	43	’s	’s	PART
cblr-11897	282	44	ability	ability	NOUN
cblr-11897	282	45	to	to	PART
cblr-11897	282	46	pay	pay	VERB
cblr-11897	282	47	includ[ing	includ[e	VERB
cblr-11897	282	48	]	]	PUNCT
cblr-11897	282	49	.	.	PUNCT
cblr-11897	282	50	.	.	PUNCT
cblr-11897	282	51	.	.	PUNCT
cblr-11897	283	1	the	the	DET
cblr-11897	283	2	value	value	NOUN
cblr-11897	283	3	of	of	ADP
cblr-11897	283	4	respondent	respondent	NOUN
cblr-11897	283	5	’s	’s	PART
cblr-11897	283	6	cash	cash	NOUN
cblr-11897	283	7	and	and	CCONJ
cblr-11897	283	8	liquid	liquid	ADJ
cblr-11897	283	9	assets	asset	NOUN
cblr-11897	283	10	and	and	CCONJ
cblr-11897	283	11	non	non	ADJ
cblr-11897	283	12	-	-	ADJ
cblr-11897	283	13	liquid	liquid	ADJ
cblr-11897	283	14	assets	asset	NOUN
cblr-11897	283	15	,	,	PUNCT
cblr-11897	283	16	ability	ability	NOUN
cblr-11897	283	17	to	to	PART
cblr-11897	283	18	borrow	borrow	VERB
cblr-11897	283	19	,	,	PUNCT
cblr-11897	283	20	net	net	ADJ
cblr-11897	283	21	worth	worth	NOUN
cblr-11897	283	22	,	,	PUNCT
cblr-11897	283	23	liabilities	liability	NOUN
cblr-11897	283	24	,	,	PUNCT
cblr-11897	283	25	income	income	NOUN
cblr-11897	283	26	,	,	PUNCT
cblr-11897	283	27	prior	prior	ADV
cblr-11897	283	28	and	and	CCONJ
cblr-11897	283	29	anticipated	anticipated	ADJ
cblr-11897	283	30	profits	profit	NOUN
cblr-11897	283	31	,	,	PUNCT
cblr-11897	283	32	expected	expect	VERB
cblr-11897	283	33	cash	cash	NOUN
cblr-11897	283	34	flow	flow	NOUN
cblr-11897	283	35	,	,	PUNCT
cblr-11897	283	36	and	and	CCONJ
cblr-11897	283	37	the	the	DET
cblr-11897	283	38	respondent	respondent	NOUN
cblr-11897	283	39	’s	’s	PART
cblr-11897	283	40	ability	ability	NOUN
cblr-11897	283	41	to	to	PART
cblr-11897	283	42	pay	pay	VERB
cblr-11897	283	43	in	in	ADP
cblr-11897	283	44	installments	installment	NOUN
cblr-11897	283	45	over	over	ADP
cblr-11897	283	46	time[;]”78	time[;]”78	NUM
cblr-11897	283	47	the	the	DET
cblr-11897	283	48	department	department	NOUN
cblr-11897	283	49	of	of	ADP
cblr-11897	283	50	homeland	homeland	NOUN
cblr-11897	283	51	security	security	NOUN
cblr-11897	283	52	considers	consider	VERB
cblr-11897	283	53	“	"	PUNCT
cblr-11897	283	54	the	the	DET
cblr-11897	283	55	economic	economic	ADJ
cblr-11897	283	56	impact	impact	NOUN
cblr-11897	283	57	of	of	ADP
cblr-11897	283	58	the	the	DET
cblr-11897	283	59	penalty	penalty	NOUN
cblr-11897	283	60	on	on	ADP
cblr-11897	283	61	the	the	DET
cblr-11897	283	62	violator[;]”79	violator[;]”79	NOUN
cblr-11897	283	63	and	and	CCONJ
cblr-11897	283	64	the	the	DET
cblr-11897	283	65	department	department	NOUN
cblr-11897	283	66	of	of	ADP
cblr-11897	283	67	energy	energy	NOUN
cblr-11897	283	68	states	state	NOUN
cblr-11897	283	69	that	that	SCONJ
cblr-11897	283	70	“	"	PUNCT
cblr-11897	283	71	[	[	X
cblr-11897	283	72	r]egarding	r]egarde	VERB
cblr-11897	283	73	the	the	DET
cblr-11897	283	74	factor	factor	NOUN
cblr-11897	283	75	of	of	ADP
cblr-11897	283	76	ability	ability	NOUN
cblr-11897	283	77	of	of	ADP
cblr-11897	283	78	doe	doe	NOUN
cblr-11897	283	79	contractors	contractor	NOUN
cblr-11897	283	80	to	to	PART
cblr-11897	283	81	pay	pay	VERB
cblr-11897	283	82	the	the	DET
cblr-11897	283	83	civil	civil	ADJ
cblr-11897	283	84	penalties	penalty	NOUN
cblr-11897	283	85	,	,	PUNCT
cblr-11897	283	86	it	it	PRON
cblr-11897	283	87	is	be	AUX
cblr-11897	283	88	not	not	PART
cblr-11897	283	89	doe	doe	NOUN
cblr-11897	283	90	’s	’s	PART
cblr-11897	283	91	intention	intention	NOUN
cblr-11897	283	92	that	that	SCONJ
cblr-11897	283	93	the	the	DET
cblr-11897	283	94	economic	economic	ADJ
cblr-11897	283	95	impact	impact	NOUN
cblr-11897	283	96	of	of	ADP
cblr-11897	283	97	a	a	DET
cblr-11897	283	98	civil	civil	ADJ
cblr-11897	283	99	penalty	penalty	NOUN
cblr-11897	283	100	is	be	AUX
cblr-11897	283	101	such	such	ADJ
cblr-11897	283	102	that	that	SCONJ
cblr-11897	283	103	it	it	PRON
cblr-11897	283	104	puts	put	VERB
cblr-11897	283	105	a	a	DET
cblr-11897	283	106	doe	doe	NOUN
cblr-11897	283	107	contractor	contractor	NOUN
cblr-11897	283	108	out	out	ADP
cblr-11897	283	109	of	of	ADP
cblr-11897	283	110	business	business	NOUN
cblr-11897	283	111	.	.	PUNCT
cblr-11897	284	1	”80	”80	PROPN
cblr-11897	284	2	statutes	statute	NOUN
cblr-11897	284	3	also	also	ADV
cblr-11897	284	4	allow	allow	VERB
cblr-11897	284	5	officials	official	NOUN
cblr-11897	284	6	concerned	concern	VERB
cblr-11897	284	7	about	about	ADP
cblr-11897	284	8	collateral	collateral	ADJ
cblr-11897	284	9	consequences	consequence	NOUN
cblr-11897	284	10	to	to	PART
cblr-11897	284	11	anticipate	anticipate	VERB
cblr-11897	284	12	the	the	DET
cblr-11897	284	13	effects	effect	NOUN
cblr-11897	284	14	of	of	ADP
cblr-11897	284	15	decreased	decrease	VERB
cblr-11897	284	16	competition	competition	NOUN
cblr-11897	284	17	on	on	ADP
cblr-11897	284	18	consumer	consumer	NOUN
cblr-11897	284	19	welfare	welfare	NOUN
cblr-11897	284	20	.	.	PUNCT
cblr-11897	285	1	for	for	ADP
cblr-11897	285	2	instance	instance	NOUN
cblr-11897	285	3	,	,	PUNCT
cblr-11897	285	4	when	when	SCONJ
cblr-11897	285	5	considering	consider	VERB
cblr-11897	285	6	judgments	judgment	NOUN
cblr-11897	285	7	regarding	regard	VERB
cblr-11897	285	8	monopolization	monopolization	NOUN
cblr-11897	285	9	and	and	CCONJ
cblr-11897	285	10	restraints	restraint	NOUN
cblr-11897	285	11	on	on	ADP
cblr-11897	285	12	trade	trade	NOUN
cblr-11897	285	13	,	,	PUNCT
cblr-11897	285	14	the	the	DET
cblr-11897	285	15	department	department	PROPN
cblr-11897	285	16	of	of	ADP
cblr-11897	285	17	justice	justice	PROPN
cblr-11897	285	18	considers	consider	VERB
cblr-11897	285	19	“	"	PUNCT
cblr-11897	285	20	the	the	DET
cblr-11897	285	21	impact	impact	NOUN
cblr-11897	285	22	of	of	ADP
cblr-11897	285	23	entry	entry	NOUN
cblr-11897	285	24	of	of	ADP
cblr-11897	285	25	such	such	ADJ
cblr-11897	285	26	judgment	judgment	NOUN
cblr-11897	285	27	upon	upon	SCONJ
cblr-11897	285	28	competition	competition	NOUN
cblr-11897	285	29	in	in	ADP
cblr-11897	285	30	the	the	DET
cblr-11897	285	31	relevant	relevant	ADJ
cblr-11897	285	32	market	market	NOUN
cblr-11897	285	33	or	or	CCONJ
cblr-11897	285	34	markets	market	NOUN
cblr-11897	285	35	[	[	X
cblr-11897	285	36	and	and	CCONJ
cblr-11897	285	37	]	]	X
cblr-11897	285	38	upon	upon	SCONJ
cblr-11897	285	39	the	the	DET
cblr-11897	285	40	public	public	NOUN
cblr-11897	285	41	generally	generally	ADV
cblr-11897	285	42	.	.	PUNCT
cblr-11897	286	1	”81	”81	NOUN
cblr-11897	286	2	concerns	concern	NOUN
cblr-11897	286	3	about	about	ADP
cblr-11897	286	4	penalties	penalty	NOUN
cblr-11897	286	5	adversely	adversely	ADV
cblr-11897	286	6	affecting	affect	VERB
cblr-11897	286	7	competition	competition	NOUN
cblr-11897	286	8	are	be	AUX
cblr-11897	286	9	not	not	PART
cblr-11897	286	10	restricted	restrict	VERB
cblr-11897	286	11	to	to	ADP
cblr-11897	286	12	the	the	DET
cblr-11897	286	13	united	united	PROPN
cblr-11897	286	14	states	states	PROPN
cblr-11897	286	15	.	.	PUNCT
cblr-11897	287	1	the	the	DET
cblr-11897	287	2	european	european	PROPN
cblr-11897	287	3	commission	commission	PROPN
cblr-11897	287	4	takes	take	VERB
cblr-11897	287	5	into	into	ADP
cblr-11897	287	6	account	account	NOUN
cblr-11897	287	7	a	a	DET
cblr-11897	287	8	corporation	corporation	NOUN
cblr-11897	287	9	’s	’s	PART
cblr-11897	287	10	“	"	PUNCT
cblr-11897	287	11	inability	inability	NOUN
cblr-11897	287	12	to	to	PART
cblr-11897	287	13	pay	pay	VERB
cblr-11897	287	14	”	"	PUNCT
cblr-11897	287	15	in	in	ADP
cblr-11897	287	16	competition	competition	NOUN
cblr-11897	287	17	proceedings,82	proceedings,82	NOUN
cblr-11897	287	18	and	and	CCONJ
cblr-11897	287	19	a	a	DET
cblr-11897	287	20	survey	survey	NOUN
cblr-11897	287	21	by	by	ADP
cblr-11897	287	22	the	the	DET
cblr-11897	287	23	organization	organization	NOUN
cblr-11897	287	24	for	for	ADP
cblr-11897	287	25	economic	economic	ADJ
cblr-11897	287	26	co	co	NOUN
cblr-11897	287	27	-	-	NOUN
cblr-11897	287	28	operation	operation	NOUN
cblr-11897	287	29	and	and	CCONJ
cblr-11897	287	30	development	development	NOUN
cblr-11897	287	31	of	of	ADP
cblr-11897	287	32	competition	competition	NOUN
cblr-11897	287	33	authorities	authority	NOUN
cblr-11897	287	34	in	in	ADP
cblr-11897	287	35	twenty	twenty	NUM
cblr-11897	287	36	-	-	PUNCT
cblr-11897	287	37	one	one	NUM
cblr-11897	287	38	countries	country	NOUN
cblr-11897	287	39	and	and	CCONJ
cblr-11897	287	40	the	the	DET
cblr-11897	287	41	european	european	PROPN
cblr-11897	287	42	union	union	PROPN
cblr-11897	287	43	finds	find	VERB
cblr-11897	287	44	that	that	SCONJ
cblr-11897	287	45	“	"	PUNCT
cblr-11897	287	46	[	[	PUNCT
cblr-11897	287	47	s]ome	s]ome	NOUN
cblr-11897	287	48	competition	competition	NOUN
cblr-11897	287	49	authorities	authority	NOUN
cblr-11897	287	50	believe	believe	VERB
cblr-11897	287	51	that	that	SCONJ
cblr-11897	287	52	the	the	DET
cblr-11897	287	53	fine	fine	NOUN
cblr-11897	287	54	can	can	AUX
cblr-11897	287	55	not	not	PART
cblr-11897	287	56	be	be	AUX
cblr-11897	287	57	as	as	ADV
cblr-11897	287	58	high	high	ADJ
cblr-11897	287	59	77	77	NUM
cblr-11897	287	60	45	45	NUM
cblr-11897	287	61	c.f.r	c.f.r	NOUN
cblr-11897	287	62	.	.	PUNCT
cblr-11897	288	1	§	§	PROPN
cblr-11897	288	2	160.408(d	160.408(d	NUM
cblr-11897	288	3	)	)	PUNCT
cblr-11897	288	4	.	.	PUNCT
cblr-11897	289	1	78	78	NUM
cblr-11897	289	2	32	32	NUM
cblr-11897	289	3	c.f.r	c.f.r	NOUN
cblr-11897	289	4	.	.	PUNCT
cblr-11897	290	1	§	§	PROPN
cblr-11897	290	2	767.25(c)(1	767.25(c)(1	NUM
cblr-11897	290	3	)	)	PUNCT
cblr-11897	290	4	.	.	PUNCT
cblr-11897	291	1	79	79	NUM
cblr-11897	291	2	33	33	NUM
cblr-11897	291	3	c.f.r	c.f.r	NOUN
cblr-11897	291	4	.	.	PUNCT
cblr-11897	292	1	§	§	PROPN
cblr-11897	292	2	159.321(c	159.321(c	PROPN
cblr-11897	292	3	)	)	PUNCT
cblr-11897	292	4	.	.	PUNCT
cblr-11897	293	1	80	80	NUM
cblr-11897	293	2	10	10	NUM
cblr-11897	293	3	c.f.r	c.f.r	NOUN
cblr-11897	293	4	.	.	PUNCT
cblr-11897	294	1	§	§	PROPN
cblr-11897	294	2	824	824	NUM
cblr-11897	294	3	,	,	PUNCT
cblr-11897	294	4	app	app	X
cblr-11897	294	5	.	.	PUNCT
cblr-11897	295	1	a	a	DET
cblr-11897	295	2	(	(	PUNCT
cblr-11897	295	3	viii)(2)(d	viii)(2)(d	NUM
cblr-11897	295	4	)	)	PUNCT
cblr-11897	295	5	.	.	PUNCT
cblr-11897	296	1	81	81	NUM
cblr-11897	296	2	15	15	NUM
cblr-11897	296	3	u.s.c	u.s.c	NOUN
cblr-11897	296	4	.	.	PUNCT
cblr-11897	297	1	§	§	PROPN
cblr-11897	297	2	16(e)(1)(b	16(e)(1)(b	NUM
cblr-11897	297	3	)	)	PUNCT
cblr-11897	297	4	.	.	PUNCT
cblr-11897	298	1	82	82	NUM
cblr-11897	298	2	guidelines	guideline	NOUN
cblr-11897	298	3	on	on	ADP
cblr-11897	298	4	the	the	DET
cblr-11897	298	5	method	method	NOUN
cblr-11897	298	6	of	of	ADP
cblr-11897	298	7	setting	set	VERB
cblr-11897	298	8	fines	fine	NOUN
cblr-11897	298	9	imposed	impose	VERB
cblr-11897	298	10	pursuant	pursuant	ADV
cblr-11897	298	11	to	to	ADP
cblr-11897	298	12	article	article	NOUN
cblr-11897	298	13	23(2)(a	23(2)(a	NUM
cblr-11897	298	14	)	)	PUNCT
cblr-11897	298	15	of	of	ADP
cblr-11897	298	16	regulation	regulation	NOUN
cblr-11897	298	17	no	no	DET
cblr-11897	298	18	1/2003	1/2003	PROPN
cblr-11897	298	19	,	,	PUNCT
cblr-11897	298	20	210	210	NUM
cblr-11897	298	21	off	off	ADV
cblr-11897	298	22	.	.	PUNCT
cblr-11897	299	1	j.	j.	PROPN
cblr-11897	299	2	eur	eur	PROPN
cblr-11897	299	3	.	.	PUNCT
cblr-11897	300	1	union	union	PROPN
cblr-11897	300	2	(	(	PUNCT
cblr-11897	300	3	sept	sept	PROPN
cblr-11897	300	4	.	.	PROPN
cblr-11897	300	5	1	1	NUM
cblr-11897	300	6	,	,	PUNCT
cblr-11897	300	7	2006	2006	NUM
cblr-11897	300	8	)	)	PUNCT
cblr-11897	300	9	.	.	PUNCT
cblr-11897	301	1	18	18	NUM
cblr-11897	301	2	columbia	columbia	PROPN
cblr-11897	301	3	business	business	NOUN
cblr-11897	301	4	law	law	PROPN
cblr-11897	301	5	review	review	NOUN
cblr-11897	301	6	[	[	X
cblr-11897	301	7	vol	vol	NOUN
cblr-11897	301	8	.	.	PUNCT
cblr-11897	301	9	2023	2023	NUM
cblr-11897	301	10	as	as	SCONJ
cblr-11897	301	11	to	to	PART
cblr-11897	301	12	put	put	VERB
cblr-11897	301	13	a	a	DET
cblr-11897	301	14	company	company	NOUN
cblr-11897	301	15	out	out	ADP
cblr-11897	301	16	of	of	ADP
cblr-11897	301	17	business,”83	business,”83	NOUN
cblr-11897	301	18	and	and	CCONJ
cblr-11897	301	19	that	that	SCONJ
cblr-11897	301	20	“	"	PUNCT
cblr-11897	301	21	the	the	DET
cblr-11897	301	22	inability	inability	NOUN
cblr-11897	301	23	to	to	PART
cblr-11897	301	24	pay	pay	VERB
cblr-11897	301	25	a	a	DET
cblr-11897	301	26	fine	fine	NOUN
cblr-11897	301	27	is	be	AUX
cblr-11897	301	28	a	a	DET
cblr-11897	301	29	factor	factor	NOUN
cblr-11897	301	30	that	that	PRON
cblr-11897	301	31	is	be	AUX
cblr-11897	301	32	generally	generally	ADV
cblr-11897	301	33	considered	consider	VERB
cblr-11897	301	34	in	in	ADP
cblr-11897	301	35	all	all	DET
cblr-11897	301	36	jurisdictions	jurisdiction	NOUN
cblr-11897	301	37	in	in	ADP
cblr-11897	301	38	one	one	NUM
cblr-11897	301	39	way	way	NOUN
cblr-11897	301	40	or	or	CCONJ
cblr-11897	301	41	another	another	PRON
cblr-11897	301	42	.	.	PUNCT
cblr-11897	302	1	”84	”84	NOUN
cblr-11897	302	2	to	to	PART
cblr-11897	302	3	understand	understand	VERB
cblr-11897	302	4	the	the	DET
cblr-11897	302	5	coverage	coverage	NOUN
cblr-11897	302	6	of	of	ADP
cblr-11897	302	7	the	the	DET
cblr-11897	302	8	policies	policy	NOUN
cblr-11897	302	9	of	of	ADP
cblr-11897	302	10	the	the	DET
cblr-11897	302	11	agencies	agency	NOUN
cblr-11897	302	12	and	and	CCONJ
cblr-11897	302	13	departments	department	NOUN
cblr-11897	302	14	below	below	ADV
cblr-11897	302	15	,	,	PUNCT
cblr-11897	302	16	i	i	PRON
cblr-11897	302	17	collected	collect	VERB
cblr-11897	302	18	data	datum	NOUN
cblr-11897	302	19	from	from	ADP
cblr-11897	302	20	good	good	ADJ
cblr-11897	302	21	jobs	job	NOUN
cblr-11897	302	22	first	first	ADJ
cblr-11897	302	23	’s	’s	PART
cblr-11897	302	24	violation	violation	NOUN
cblr-11897	302	25	tracker,85	tracker,85	NOUN
cblr-11897	302	26	which	which	PRON
cblr-11897	302	27	has	have	VERB
cblr-11897	302	28	data	datum	NOUN
cblr-11897	302	29	on	on	ADP
cblr-11897	302	30	fines	fine	NOUN
cblr-11897	302	31	imposed	impose	VERB
cblr-11897	302	32	by	by	ADP
cblr-11897	302	33	governmental	governmental	ADJ
cblr-11897	302	34	agencies	agency	NOUN
cblr-11897	302	35	.	.	PUNCT
cblr-11897	303	1	examination	examination	NOUN
cblr-11897	303	2	reveals	reveal	VERB
cblr-11897	303	3	that	that	SCONJ
cblr-11897	303	4	most	most	ADJ
cblr-11897	303	5	of	of	ADP
cblr-11897	303	6	the	the	DET
cblr-11897	303	7	monetary	monetary	ADJ
cblr-11897	303	8	value	value	NOUN
cblr-11897	303	9	of	of	ADP
cblr-11897	303	10	fines	fine	NOUN
cblr-11897	303	11	is	be	AUX
cblr-11897	303	12	imposed	impose	VERB
cblr-11897	303	13	by	by	ADP
cblr-11897	303	14	a	a	DET
cblr-11897	303	15	small	small	ADJ
cblr-11897	303	16	number	number	NOUN
cblr-11897	303	17	of	of	ADP
cblr-11897	303	18	agencies	agency	NOUN
cblr-11897	303	19	.	.	PUNCT
cblr-11897	304	1	the	the	DET
cblr-11897	304	2	100	100	NUM
cblr-11897	304	3	largest	large	ADJ
cblr-11897	304	4	fines	fine	NOUN
cblr-11897	304	5	imposed	impose	VERB
cblr-11897	304	6	since	since	SCONJ
cblr-11897	304	7	2000	2000	NUM
cblr-11897	304	8	were	be	AUX
cblr-11897	304	9	imposed	impose	VERB
cblr-11897	304	10	by	by	ADP
cblr-11897	304	11	just	just	ADV
cblr-11897	304	12	eleven	eleven	NUM
cblr-11897	304	13	agencies.86	agencies.86	NOUN
cblr-11897	304	14	each	each	PRON
cblr-11897	304	15	of	of	ADP
cblr-11897	304	16	these	these	DET
cblr-11897	304	17	eleven	eleven	NUM
cblr-11897	304	18	agencies	agency	NOUN
cblr-11897	304	19	has	have	VERB
cblr-11897	304	20	policies	policy	NOUN
cblr-11897	304	21	that	that	PRON
cblr-11897	304	22	allow	allow	VERB
cblr-11897	304	23	or	or	CCONJ
cblr-11897	304	24	mandate	mandate	VERB
cblr-11897	304	25	that	that	SCONJ
cblr-11897	304	26	firms	firm	NOUN
cblr-11897	304	27	’	'	PUNCT
cblr-11897	304	28	financial	financial	ADJ
cblr-11897	304	29	positions	position	NOUN
cblr-11897	304	30	are	be	AUX
cblr-11897	304	31	taken	take	VERB
cblr-11897	304	32	into	into	ADP
cblr-11897	304	33	account	account	NOUN
cblr-11897	304	34	when	when	SCONJ
cblr-11897	304	35	imposing	impose	VERB
cblr-11897	304	36	penalties	penalty	NOUN
cblr-11897	304	37	.	.	PUNCT
cblr-11897	305	1	because	because	SCONJ
cblr-11897	305	2	the	the	DET
cblr-11897	305	3	largest	large	ADJ
cblr-11897	305	4	fines	fine	NOUN
cblr-11897	305	5	are	be	AUX
cblr-11897	305	6	outliers	outlier	NOUN
cblr-11897	305	7	,	,	PUNCT
cblr-11897	305	8	i	i	PRON
cblr-11897	305	9	consider	consider	VERB
cblr-11897	305	10	smaller	small	ADJ
cblr-11897	305	11	fines	fine	NOUN
cblr-11897	305	12	as	as	ADV
cblr-11897	305	13	well	well	ADV
cblr-11897	305	14	.	.	PUNCT
cblr-11897	306	1	i	i	PRON
cblr-11897	306	2	therefore	therefore	ADV
cblr-11897	306	3	sum	sum	VERB
cblr-11897	306	4	the	the	DET
cblr-11897	306	5	monetary	monetary	ADJ
cblr-11897	306	6	value	value	NOUN
cblr-11897	306	7	of	of	ADP
cblr-11897	306	8	fines	fine	NOUN
cblr-11897	306	9	imposed	impose	VERB
cblr-11897	306	10	by	by	ADP
cblr-11897	306	11	agency	agency	NOUN
cblr-11897	306	12	.	.	PUNCT
cblr-11897	307	1	i	i	PRON
cblr-11897	307	2	find	find	VERB
cblr-11897	307	3	that	that	SCONJ
cblr-11897	307	4	94.7	94.7	NUM
cblr-11897	307	5	%	%	NOUN
cblr-11897	307	6	of	of	ADP
cblr-11897	307	7	the	the	DET
cblr-11897	307	8	monetary	monetary	ADJ
cblr-11897	307	9	value	value	NOUN
cblr-11897	307	10	of	of	ADP
cblr-11897	307	11	all	all	DET
cblr-11897	307	12	fines	fine	NOUN
cblr-11897	307	13	imposed	impose	VERB
cblr-11897	307	14	were	be	AUX
cblr-11897	307	15	imposed	impose	VERB
cblr-11897	307	16	by	by	ADP
cblr-11897	307	17	just	just	ADV
cblr-11897	307	18	eleven	eleven	NUM
cblr-11897	307	19	agencies87	agencies87	NOUN
cblr-11897	307	20	that	that	SCONJ
cblr-11897	307	21	83	83	NUM
cblr-11897	307	22	semin	semin	PROPN
cblr-11897	307	23	park	park	PROPN
cblr-11897	307	24	,	,	PUNCT
cblr-11897	307	25	sanctions	sanction	NOUN
cblr-11897	307	26	in	in	ADP
cblr-11897	307	27	antitrust	antitrust	ADJ
cblr-11897	307	28	cases	case	NOUN
cblr-11897	307	29	:	:	PUNCT
cblr-11897	307	30	background	background	NOUN
cblr-11897	307	31	paper	paper	NOUN
cblr-11897	307	32	by	by	ADP
cblr-11897	307	33	the	the	DET
cblr-11897	307	34	secretariat	secretariat	NOUN
cblr-11897	307	35	,	,	PUNCT
cblr-11897	307	36	organisation	organisation	NOUN
cblr-11897	307	37	for	for	ADP
cblr-11897	307	38	economic	economic	ADJ
cblr-11897	307	39	co	co	NOUN
cblr-11897	307	40	-	-	NOUN
cblr-11897	307	41	operation	operation	NOUN
cblr-11897	307	42	and	and	CCONJ
cblr-11897	307	43	development	development	NOUN
cblr-11897	307	44	(	(	PUNCT
cblr-11897	307	45	oct	oct	PROPN
cblr-11897	307	46	.	.	PROPN
cblr-11897	307	47	14	14	NUM
cblr-11897	307	48	,	,	PUNCT
cblr-11897	307	49	2016	2016	NUM
cblr-11897	307	50	)	)	PUNCT
cblr-11897	307	51	,	,	PUNCT
cblr-11897	307	52	at	at	ADP
cblr-11897	307	53	23	23	NUM
cblr-11897	307	54	.	.	PUNCT
cblr-11897	308	1	84	84	NUM
cblr-11897	309	1	i	i	PRON
cblr-11897	309	2	d.	d.	PROPN
cblr-11897	309	3	at	at	ADP
cblr-11897	309	4	52	52	NUM
cblr-11897	309	5	.	.	NOUN
cblr-11897	309	6	85	85	NUM
cblr-11897	309	7	violation	violation	NOUN
cblr-11897	309	8	tracker	tracker	NOUN
cblr-11897	309	9	,	,	PUNCT
cblr-11897	309	10	good	good	ADJ
cblr-11897	309	11	jobs	job	NOUN
cblr-11897	309	12	first	first	ADV
cblr-11897	309	13	,	,	PUNCT
cblr-11897	309	14	https://www.goodjobsfirst.org/violation-tracker	https://www.goodjobsfirst.org/violation-tracker	NOUN
cblr-11897	310	1	[	[	X
cblr-11897	310	2	https://perma.cc/9963gdjh	https://perma.cc/9963gdjh	X
cblr-11897	310	3	]	]	X
cblr-11897	310	4	(	(	PUNCT
cblr-11897	310	5	last	last	ADJ
cblr-11897	310	6	visited	visit	VERB
cblr-11897	310	7	feb	feb	PROPN
cblr-11897	310	8	.	.	PROPN
cblr-11897	310	9	3	3	NUM
cblr-11897	310	10	,	,	PUNCT
cblr-11897	310	11	2023	2023	NUM
cblr-11897	310	12	)	)	PUNCT
cblr-11897	310	13	.	.	PUNCT
cblr-11897	311	1	86	86	NUM
cblr-11897	312	1	these	these	DET
cblr-11897	312	2	agencies	agency	NOUN
cblr-11897	312	3	are	be	AUX
cblr-11897	312	4	:	:	PUNCT
cblr-11897	312	5	the	the	DET
cblr-11897	312	6	department	department	PROPN
cblr-11897	312	7	of	of	ADP
cblr-11897	312	8	justice	justice	PROPN
cblr-11897	312	9	,	,	PUNCT
cblr-11897	312	10	the	the	DET
cblr-11897	312	11	environmental	environmental	PROPN
cblr-11897	312	12	protection	protection	PROPN
cblr-11897	312	13	agency	agency	PROPN
cblr-11897	312	14	,	,	PUNCT
cblr-11897	312	15	the	the	DET
cblr-11897	312	16	federal	federal	ADJ
cblr-11897	312	17	housing	housing	PROPN
cblr-11897	312	18	finance	finance	NOUN
cblr-11897	312	19	agency	agency	NOUN
cblr-11897	312	20	,	,	PUNCT
cblr-11897	312	21	the	the	DET
cblr-11897	312	22	federal	federal	PROPN
cblr-11897	312	23	trade	trade	PROPN
cblr-11897	312	24	commission	commission	PROPN
cblr-11897	312	25	,	,	PUNCT
cblr-11897	312	26	the	the	DET
cblr-11897	312	27	food	food	NOUN
cblr-11897	312	28	and	and	CCONJ
cblr-11897	312	29	drug	drug	NOUN
cblr-11897	312	30	administration	administration	NOUN
cblr-11897	312	31	,	,	PUNCT
cblr-11897	312	32	the	the	DET
cblr-11897	312	33	office	office	NOUN
cblr-11897	312	34	of	of	ADP
cblr-11897	312	35	the	the	DET
cblr-11897	312	36	comptroller	comptroller	NOUN
cblr-11897	312	37	of	of	ADP
cblr-11897	312	38	the	the	DET
cblr-11897	312	39	currency	currency	NOUN
cblr-11897	312	40	,	,	PUNCT
cblr-11897	312	41	the	the	DET
cblr-11897	312	42	consumer	consumer	NOUN
cblr-11897	312	43	financial	financial	PROPN
cblr-11897	312	44	protection	protection	PROPN
cblr-11897	312	45	bureau	bureau	PROPN
cblr-11897	312	46	,	,	PUNCT
cblr-11897	312	47	the	the	DET
cblr-11897	312	48	bureau	bureau	NOUN
cblr-11897	312	49	of	of	ADP
cblr-11897	312	50	industry	industry	NOUN
cblr-11897	312	51	and	and	CCONJ
cblr-11897	312	52	security	security	NOUN
cblr-11897	312	53	,	,	PUNCT
cblr-11897	312	54	the	the	DET
cblr-11897	312	55	commodity	commodity	NOUN
cblr-11897	312	56	futures	futures	PROPN
cblr-11897	312	57	trading	trading	PROPN
cblr-11897	312	58	commission	commission	PROPN
cblr-11897	312	59	,	,	PUNCT
cblr-11897	312	60	the	the	DET
cblr-11897	312	61	national	national	PROPN
cblr-11897	312	62	highway	highway	PROPN
cblr-11897	312	63	traffic	traffic	PROPN
cblr-11897	312	64	safety	safety	PROPN
cblr-11897	312	65	administration	administration	NOUN
cblr-11897	312	66	,	,	PUNCT
cblr-11897	312	67	and	and	CCONJ
cblr-11897	312	68	the	the	DET
cblr-11897	312	69	securities	securities	PROPN
cblr-11897	312	70	and	and	CCONJ
cblr-11897	312	71	exchange	exchange	PROPN
cblr-11897	312	72	commission	commission	PROPN
cblr-11897	312	73	.	.	PUNCT
cblr-11897	313	1	87	87	NUM
cblr-11897	313	2	in	in	ADP
cblr-11897	313	3	descending	descend	VERB
cblr-11897	313	4	order	order	NOUN
cblr-11897	313	5	of	of	ADP
cblr-11897	313	6	the	the	DET
cblr-11897	313	7	total	total	ADJ
cblr-11897	313	8	monetary	monetary	ADJ
cblr-11897	313	9	value	value	NOUN
cblr-11897	313	10	of	of	ADP
cblr-11897	313	11	fines	fine	NOUN
cblr-11897	313	12	imposed	impose	VERB
cblr-11897	313	13	:	:	PUNCT
cblr-11897	313	14	department	department	NOUN
cblr-11897	313	15	of	of	ADP
cblr-11897	313	16	justice	justice	PROPN
cblr-11897	313	17	(	(	PUNCT
cblr-11897	313	18	48.6	48.6	NUM
cblr-11897	313	19	%	%	NOUN
cblr-11897	313	20	)	)	PUNCT
cblr-11897	313	21	,	,	PUNCT
cblr-11897	313	22	environmental	environmental	ADJ
cblr-11897	313	23	protection	protection	NOUN
cblr-11897	313	24	agency	agency	PROPN
cblr-11897	313	25	(	(	PUNCT
cblr-11897	313	26	15.3	15.3	NUM
cblr-11897	313	27	%	%	NOUN
cblr-11897	313	28	)	)	PUNCT
cblr-11897	313	29	,	,	PUNCT
cblr-11897	313	30	federal	federal	ADJ
cblr-11897	313	31	housing	housing	PROPN
cblr-11897	313	32	finance	finance	NOUN
cblr-11897	313	33	agency	agency	NOUN
cblr-11897	313	34	(	(	PUNCT
cblr-11897	313	35	8.9	8.9	NUM
cblr-11897	313	36	%	%	NOUN
cblr-11897	313	37	)	)	PUNCT
cblr-11897	313	38	,	,	PUNCT
cblr-11897	313	39	securities	security	NOUN
cblr-11897	313	40	and	and	CCONJ
cblr-11897	313	41	exchange	exchange	PROPN
cblr-11897	313	42	commission	commission	PROPN
cblr-11897	313	43	(	(	PUNCT
cblr-11897	313	44	6	6	NUM
cblr-11897	313	45	%	%	NOUN
cblr-11897	313	46	)	)	PUNCT
cblr-11897	313	47	,	,	PUNCT
cblr-11897	313	48	food	food	NOUN
cblr-11897	313	49	and	and	CCONJ
cblr-11897	313	50	drug	drug	PROPN
cblr-11897	313	51	administration	administration	NOUN
cblr-11897	313	52	(	(	PUNCT
cblr-11897	313	53	4.3	4.3	NUM
cblr-11897	313	54	%	%	NOUN
cblr-11897	313	55	)	)	PUNCT
cblr-11897	313	56	,	,	PUNCT
cblr-11897	313	57	office	office	NOUN
cblr-11897	313	58	of	of	ADP
cblr-11897	313	59	the	the	DET
cblr-11897	313	60	comptroller	comptroller	NOUN
cblr-11897	313	61	of	of	ADP
cblr-11897	313	62	the	the	DET
cblr-11897	313	63	currency	currency	NOUN
cblr-11897	313	64	(	(	PUNCT
cblr-11897	313	65	2.8	2.8	NUM
cblr-11897	313	66	%	%	NOUN
cblr-11897	313	67	)	)	PUNCT
cblr-11897	313	68	,	,	PUNCT
cblr-11897	313	69	commodity	commodity	NOUN
cblr-11897	313	70	futures	futures	PROPN
cblr-11897	313	71	trading	trading	NOUN
cblr-11897	313	72	commission	commission	NOUN
cblr-11897	313	73	(	(	PUNCT
cblr-11897	313	74	2.6	2.6	NUM
cblr-11897	313	75	%	%	NOUN
cblr-11897	313	76	)	)	PUNCT
cblr-11897	313	77	,	,	PUNCT
cblr-11897	313	78	consumer	consumer	NOUN
cblr-11897	313	79	financial	financial	PROPN
cblr-11897	313	80	protection	protection	PROPN
cblr-11897	313	81	bureau	bureau	PROPN
cblr-11897	313	82	(	(	PUNCT
cblr-11897	313	83	1.9	1.9	NUM
cblr-11897	313	84	%	%	NOUN
cblr-11897	313	85	)	)	PUNCT
cblr-11897	313	86	,	,	PUNCT
cblr-11897	313	87	federal	federal	ADJ
cblr-11897	313	88	trade	trade	NOUN
cblr-11897	313	89	commission	commission	PROPN
cblr-11897	313	90	(	(	PUNCT
cblr-11897	313	91	1.8	1.8	NUM
cblr-11897	313	92	%	%	NOUN
cblr-11897	313	93	)	)	PUNCT
cblr-11897	313	94	,	,	PUNCT
cblr-11897	313	95	federal	federal	PROPN
cblr-11897	313	96	reserve	reserve	NOUN
cblr-11897	313	97	(	(	PUNCT
cblr-11897	313	98	1.3	1.3	NUM
cblr-11897	313	99	%	%	NOUN
cblr-11897	313	100	)	)	PUNCT
cblr-11897	313	101	,	,	PUNCT
cblr-11897	313	102	and	and	CCONJ
cblr-11897	313	103	national	national	PROPN
cblr-11897	313	104	highway	highway	PROPN
cblr-11897	313	105	traffic	traffic	PROPN
cblr-11897	313	106	safety	safety	PROPN
cblr-11897	313	107	administration	administration	NOUN
cblr-11897	313	108	(	(	PUNCT
cblr-11897	313	109	0.7	0.7	NUM
cblr-11897	313	110	%	%	NOUN
cblr-11897	313	111	)	)	PUNCT
cblr-11897	313	112	.	.	PUNCT
cblr-11897	314	1	the	the	DET
cblr-11897	314	2	data	datum	NOUN
cblr-11897	314	3	from	from	ADP
cblr-11897	314	4	the	the	DET
cblr-11897	314	5	violation	violation	NOUN
cblr-11897	314	6	tracker	tracker	NOUN
cblr-11897	314	7	also	also	ADV
cblr-11897	314	8	includes	include	VERB
cblr-11897	314	9	fines	fine	NOUN
cblr-11897	314	10	levied	levy	VERB
cblr-11897	314	11	by	by	ADP
cblr-11897	314	12	state	state	NOUN
cblr-11897	314	13	governments	government	NOUN
cblr-11897	314	14	,	,	PUNCT
cblr-11897	314	15	so	so	SCONJ
cblr-11897	314	16	these	these	DET
cblr-11897	314	17	eleven	eleven	NUM
cblr-11897	314	18	agencies	agency	NOUN
cblr-11897	314	19	in	in	ADP
cblr-11897	314	20	fact	fact	NOUN
cblr-11897	314	21	make	make	VERB
cblr-11897	314	22	up	up	ADP
cblr-11897	314	23	more	more	ADJ
cblr-11897	314	24	than	than	ADP
cblr-11897	314	25	94.7	94.7	NUM
cblr-11897	314	26	%	%	NOUN
cblr-11897	314	27	of	of	ADP
cblr-11897	314	28	total	total	ADJ
cblr-11897	314	29	federal	federal	ADJ
cblr-11897	314	30	fines	fine	NOUN
cblr-11897	314	31	.	.	PUNCT
cblr-11897	315	1	the	the	DET
cblr-11897	315	2	high	high	ADJ
cblr-11897	315	3	proportion	proportion	NOUN
cblr-11897	315	4	of	of	ADP
cblr-11897	315	5	no	no	NOUN
cblr-11897	315	6	.	.	NOUN
cblr-11897	315	7	1	1	NUM
cblr-11897	315	8	]	]	X
cblr-11897	315	9	corporate	corporate	ADJ
cblr-11897	315	10	liability	liability	NOUN
cblr-11897	315	11	,	,	PUNCT
cblr-11897	315	12	collateral	collateral	ADJ
cblr-11897	315	13	consequences	consequence	NOUN
cblr-11897	315	14	,	,	PUNCT
cblr-11897	315	15	&	&	CCONJ
cblr-11897	315	16	capital	capital	NOUN
cblr-11897	315	17	structure	structure	NOUN
cblr-11897	315	18	19	19	NUM
cblr-11897	315	19	have	have	VERB
cblr-11897	315	20	policies	policy	NOUN
cblr-11897	315	21	to	to	PART
cblr-11897	315	22	take	take	VERB
cblr-11897	315	23	collateral	collateral	ADJ
cblr-11897	315	24	consequences	consequence	NOUN
cblr-11897	315	25	into	into	ADP
cblr-11897	315	26	account	account	NOUN
cblr-11897	315	27	.	.	PUNCT
cblr-11897	316	1	extending	extend	VERB
cblr-11897	316	2	the	the	DET
cblr-11897	316	3	analysis	analysis	NOUN
cblr-11897	316	4	to	to	ADP
cblr-11897	316	5	all	all	PRON
cblr-11897	316	6	of	of	ADP
cblr-11897	316	7	the	the	DET
cblr-11897	316	8	agencies	agency	NOUN
cblr-11897	316	9	,	,	PUNCT
cblr-11897	316	10	departments	department	NOUN
cblr-11897	316	11	,	,	PUNCT
cblr-11897	316	12	and	and	CCONJ
cblr-11897	316	13	commissions	commission	NOUN
cblr-11897	316	14	discussed	discuss	VERB
cblr-11897	316	15	in	in	ADP
cblr-11897	316	16	this	this	DET
cblr-11897	316	17	section	section	NOUN
cblr-11897	316	18	,	,	PUNCT
cblr-11897	316	19	i	i	PRON
cblr-11897	316	20	find	find	VERB
cblr-11897	316	21	that	that	SCONJ
cblr-11897	316	22	over	over	ADP
cblr-11897	316	23	96.3	96.3	NUM
cblr-11897	316	24	%	%	NOUN
cblr-11897	316	25	of	of	ADP
cblr-11897	316	26	the	the	DET
cblr-11897	316	27	total	total	ADJ
cblr-11897	316	28	monetary	monetary	ADJ
cblr-11897	316	29	value	value	NOUN
cblr-11897	316	30	of	of	ADP
cblr-11897	316	31	all	all	DET
cblr-11897	316	32	fines	fine	NOUN
cblr-11897	316	33	imposed	impose	VERB
cblr-11897	316	34	at	at	ADP
cblr-11897	316	35	the	the	DET
cblr-11897	316	36	federal	federal	ADJ
cblr-11897	316	37	level	level	NOUN
cblr-11897	316	38	were	be	AUX
cblr-11897	316	39	imposed	impose	VERB
cblr-11897	316	40	by	by	ADP
cblr-11897	316	41	agencies	agency	NOUN
cblr-11897	316	42	,	,	PUNCT
cblr-11897	316	43	departments	department	NOUN
cblr-11897	316	44	,	,	PUNCT
cblr-11897	316	45	or	or	CCONJ
cblr-11897	316	46	commissions	commission	NOUN
cblr-11897	316	47	with	with	ADP
cblr-11897	316	48	policies	policy	NOUN
cblr-11897	316	49	in	in	ADP
cblr-11897	316	50	place	place	NOUN
cblr-11897	316	51	to	to	PART
cblr-11897	316	52	take	take	VERB
cblr-11897	316	53	into	into	ADP
cblr-11897	316	54	account	account	NOUN
cblr-11897	316	55	collateral	collateral	NOUN
cblr-11897	316	56	consequences.88	consequences.88	VERB
cblr-11897	316	57	this	this	DET
cblr-11897	316	58	expansive	expansive	ADJ
cblr-11897	316	59	legal	legal	ADJ
cblr-11897	316	60	basis	basis	NOUN
cblr-11897	316	61	shows	show	VERB
cblr-11897	316	62	that	that	SCONJ
cblr-11897	316	63	officials	official	NOUN
cblr-11897	316	64	have	have	VERB
cblr-11897	316	65	the	the	DET
cblr-11897	316	66	authority	authority	NOUN
cblr-11897	316	67	to	to	PART
cblr-11897	316	68	reduce	reduce	VERB
cblr-11897	316	69	liability	liability	NOUN
cblr-11897	316	70	when	when	SCONJ
cblr-11897	316	71	concerned	concern	VERB
cblr-11897	316	72	about	about	ADP
cblr-11897	316	73	collateral	collateral	ADJ
cblr-11897	316	74	consequences	consequence	NOUN
cblr-11897	316	75	that	that	PRON
cblr-11897	316	76	might	might	AUX
cblr-11897	316	77	arise	arise	VERB
cblr-11897	316	78	from	from	ADP
cblr-11897	316	79	full	full	ADJ
cblr-11897	316	80	enforcement	enforcement	NOUN
cblr-11897	316	81	of	of	ADP
cblr-11897	316	82	the	the	DET
cblr-11897	316	83	allowable	allowable	ADJ
cblr-11897	316	84	fine	fine	NOUN
cblr-11897	316	85	.	.	PUNCT
cblr-11897	317	1	in	in	ADP
cblr-11897	317	2	the	the	DET
cblr-11897	317	3	next	next	ADJ
cblr-11897	317	4	section	section	NOUN
cblr-11897	317	5	,	,	PUNCT
cblr-11897	317	6	i	i	PRON
cblr-11897	317	7	show	show	VERB
cblr-11897	317	8	that	that	SCONJ
cblr-11897	317	9	reductions	reduction	NOUN
cblr-11897	317	10	do	do	AUX
cblr-11897	317	11	in	in	ADP
cblr-11897	317	12	fact	fact	NOUN
cblr-11897	317	13	occur	occur	VERB
cblr-11897	317	14	in	in	ADP
cblr-11897	317	15	practice	practice	NOUN
cblr-11897	317	16	.	.	PUNCT
cblr-11897	318	1	iii	iii	X
cblr-11897	318	2	.	.	PUNCT
cblr-11897	319	1	reductions	reduction	NOUN
cblr-11897	319	2	in	in	ADP
cblr-11897	319	3	corporate	corporate	ADJ
cblr-11897	319	4	liability	liability	NOUN
cblr-11897	319	5	in	in	ADP
cblr-11897	319	6	practice	practice	NOUN
cblr-11897	319	7	the	the	DET
cblr-11897	319	8	previous	previous	ADJ
cblr-11897	319	9	section	section	NOUN
cblr-11897	319	10	shows	show	VERB
cblr-11897	319	11	the	the	DET
cblr-11897	319	12	expansive	expansive	ADJ
cblr-11897	319	13	legal	legal	ADJ
cblr-11897	319	14	basis	basis	NOUN
cblr-11897	319	15	for	for	ADP
cblr-11897	319	16	reducing	reduce	VERB
cblr-11897	319	17	liability	liability	NOUN
cblr-11897	319	18	when	when	SCONJ
cblr-11897	319	19	collateral	collateral	ADJ
cblr-11897	319	20	consequences	consequence	NOUN
cblr-11897	319	21	might	might	AUX
cblr-11897	319	22	occur	occur	VERB
cblr-11897	319	23	.	.	PUNCT
cblr-11897	320	1	in	in	ADP
cblr-11897	320	2	this	this	DET
cblr-11897	320	3	section	section	NOUN
cblr-11897	320	4	,	,	PUNCT
cblr-11897	320	5	i	i	PRON
cblr-11897	320	6	explore	explore	VERB
cblr-11897	320	7	the	the	DET
cblr-11897	320	8	degree	degree	NOUN
cblr-11897	320	9	to	to	PART
cblr-11897	320	10	which	which	PRON
cblr-11897	320	11	reductions	reduction	NOUN
cblr-11897	320	12	occur	occur	VERB
cblr-11897	320	13	.	.	PUNCT
cblr-11897	321	1	i	i	PRON
cblr-11897	321	2	first	first	ADV
cblr-11897	321	3	provide	provide	VERB
cblr-11897	321	4	empirical	empirical	ADJ
cblr-11897	321	5	evidence	evidence	NOUN
cblr-11897	321	6	showing	show	VERB
cblr-11897	321	7	that	that	SCONJ
cblr-11897	321	8	corporate	corporate	ADJ
cblr-11897	321	9	criminal	criminal	ADJ
cblr-11897	321	10	penalties	penalty	NOUN
cblr-11897	321	11	are	be	AUX
cblr-11897	321	12	regularly	regularly	ADV
cblr-11897	321	13	reduced	reduce	VERB
cblr-11897	321	14	because	because	SCONJ
cblr-11897	321	15	of	of	ADP
cblr-11897	321	16	inability	inability	NOUN
cblr-11897	321	17	to	to	PART
cblr-11897	321	18	pay	pay	VERB
cblr-11897	321	19	.	.	PUNCT
cblr-11897	322	1	i	i	PRON
cblr-11897	322	2	then	then	ADV
cblr-11897	322	3	consider	consider	VERB
cblr-11897	322	4	case	case	NOUN
cblr-11897	322	5	studies	study	NOUN
cblr-11897	322	6	in	in	ADP
cblr-11897	322	7	detail	detail	NOUN
cblr-11897	322	8	,	,	PUNCT
cblr-11897	322	9	look	look	VERB
cblr-11897	322	10	at	at	ADP
cblr-11897	322	11	why	why	SCONJ
cblr-11897	322	12	officials	official	NOUN
cblr-11897	322	13	reduce	reduce	VERB
cblr-11897	322	14	liability	liability	NOUN
cblr-11897	322	15	,	,	PUNCT
cblr-11897	322	16	and	and	CCONJ
cblr-11897	322	17	provide	provide	VERB
cblr-11897	322	18	evidence	evidence	NOUN
cblr-11897	322	19	that	that	SCONJ
cblr-11897	322	20	they	they	PRON
cblr-11897	322	21	often	often	ADV
cblr-11897	322	22	do	do	AUX
cblr-11897	322	23	so	so	ADV
cblr-11897	322	24	mistakenly	mistakenly	ADV
cblr-11897	322	25	.	.	PUNCT
cblr-11897	323	1	a.	a.	NOUN
cblr-11897	323	2	empirical	empirical	ADJ
cblr-11897	323	3	evidence	evidence	NOUN
cblr-11897	323	4	on	on	ADP
cblr-11897	323	5	reductions	reduction	NOUN
cblr-11897	323	6	of	of	ADP
cblr-11897	323	7	corporate	corporate	ADJ
cblr-11897	323	8	criminal	criminal	ADJ
cblr-11897	323	9	penalties	penalty	NOUN
cblr-11897	323	10	the	the	DET
cblr-11897	323	11	full	full	ADJ
cblr-11897	323	12	degree	degree	NOUN
cblr-11897	323	13	to	to	PART
cblr-11897	323	14	which	which	PRON
cblr-11897	323	15	fines	fine	NOUN
cblr-11897	323	16	are	be	AUX
cblr-11897	323	17	reduced	reduce	VERB
cblr-11897	323	18	because	because	SCONJ
cblr-11897	323	19	of	of	ADP
cblr-11897	323	20	fears	fear	NOUN
cblr-11897	323	21	about	about	ADP
cblr-11897	323	22	collateral	collateral	ADJ
cblr-11897	323	23	consequences	consequence	NOUN
cblr-11897	323	24	is	be	AUX
cblr-11897	323	25	unknowable	unknowable	ADJ
cblr-11897	323	26	.	.	PUNCT
cblr-11897	324	1	for	for	ADP
cblr-11897	324	2	criminal	criminal	ADJ
cblr-11897	324	3	cases	case	NOUN
cblr-11897	324	4	,	,	PUNCT
cblr-11897	324	5	the	the	DET
cblr-11897	324	6	sentencing	sentencing	NOUN
cblr-11897	324	7	commission	commission	NOUN
cblr-11897	324	8	collects	collect	VERB
cblr-11897	324	9	data	datum	NOUN
cblr-11897	324	10	on	on	ADP
cblr-11897	324	11	whether	whether	SCONJ
cblr-11897	324	12	fines	fine	NOUN
cblr-11897	324	13	attributed	attribute	VERB
cblr-11897	324	14	to	to	ADP
cblr-11897	324	15	the	the	DET
cblr-11897	324	16	department	department	PROPN
cblr-11897	324	17	of	of	ADP
cblr-11897	324	18	justice	justice	NOUN
cblr-11897	324	19	is	be	AUX
cblr-11897	324	20	in	in	ADP
cblr-11897	324	21	part	part	NOUN
cblr-11897	324	22	explained	explain	VERB
cblr-11897	324	23	by	by	ADP
cblr-11897	324	24	multiagency	multiagency	NOUN
cblr-11897	324	25	referrals	referral	NOUN
cblr-11897	324	26	.	.	PUNCT
cblr-11897	325	1	data	datum	NOUN
cblr-11897	325	2	on	on	ADP
cblr-11897	325	3	file	file	NOUN
cblr-11897	325	4	with	with	ADP
cblr-11897	325	5	author	author	NOUN
cblr-11897	325	6	.	.	PUNCT
cblr-11897	326	1	88	88	NUM
cblr-11897	326	2	this	this	PRON
cblr-11897	326	3	does	do	AUX
cblr-11897	326	4	not	not	PART
cblr-11897	326	5	imply	imply	VERB
cblr-11897	326	6	that	that	SCONJ
cblr-11897	326	7	all	all	PRON
cblr-11897	326	8	,	,	PUNCT
cblr-11897	326	9	or	or	CCONJ
cblr-11897	326	10	even	even	ADV
cblr-11897	326	11	the	the	DET
cblr-11897	326	12	majority	majority	NOUN
cblr-11897	326	13	,	,	PUNCT
cblr-11897	326	14	of	of	ADP
cblr-11897	326	15	violations	violation	NOUN
cblr-11897	326	16	take	take	VERB
cblr-11897	326	17	collateral	collateral	ADJ
cblr-11897	326	18	consequences	consequence	NOUN
cblr-11897	326	19	into	into	ADP
cblr-11897	326	20	account	account	NOUN
cblr-11897	326	21	.	.	PUNCT
cblr-11897	327	1	agencies	agency	NOUN
cblr-11897	327	2	are	be	AUX
cblr-11897	327	3	vast	vast	ADJ
cblr-11897	327	4	enterprises	enterprise	NOUN
cblr-11897	327	5	,	,	PUNCT
cblr-11897	327	6	and	and	CCONJ
cblr-11897	327	7	different	different	ADJ
cblr-11897	327	8	policies	policy	NOUN
cblr-11897	327	9	guide	guide	VERB
cblr-11897	327	10	different	different	ADJ
cblr-11897	327	11	aspects	aspect	NOUN
cblr-11897	327	12	of	of	ADP
cblr-11897	327	13	agency	agency	NOUN
cblr-11897	327	14	decisionmaking	decisionmaking	NOUN
cblr-11897	327	15	.	.	PUNCT
cblr-11897	328	1	nonetheless	nonetheless	ADV
cblr-11897	328	2	,	,	PUNCT
cblr-11897	328	3	the	the	DET
cblr-11897	328	4	examples	example	NOUN
cblr-11897	328	5	discussed	discuss	VERB
cblr-11897	328	6	in	in	ADP
cblr-11897	328	7	this	this	DET
cblr-11897	328	8	section	section	NOUN
cblr-11897	328	9	indicate	indicate	VERB
cblr-11897	328	10	that	that	SCONJ
cblr-11897	328	11	the	the	DET
cblr-11897	328	12	consideration	consideration	NOUN
cblr-11897	328	13	of	of	ADP
cblr-11897	328	14	the	the	DET
cblr-11897	328	15	financial	financial	ADJ
cblr-11897	328	16	consequences	consequence	NOUN
cblr-11897	328	17	of	of	ADP
cblr-11897	328	18	imposing	impose	VERB
cblr-11897	328	19	liability	liability	NOUN
cblr-11897	328	20	is	be	AUX
cblr-11897	328	21	widely	widely	ADV
cblr-11897	328	22	spread	spread	VERB
cblr-11897	328	23	throughout	throughout	ADP
cblr-11897	328	24	the	the	DET
cblr-11897	328	25	federal	federal	ADJ
cblr-11897	328	26	government	government	NOUN
cblr-11897	328	27	.	.	PUNCT
cblr-11897	329	1	20	20	NUM
cblr-11897	329	2	columbia	columbia	PROPN
cblr-11897	329	3	business	business	NOUN
cblr-11897	329	4	law	law	PROPN
cblr-11897	329	5	review	review	NOUN
cblr-11897	329	6	[	[	X
cblr-11897	329	7	vol	vol	NOUN
cblr-11897	329	8	.	.	PUNCT
cblr-11897	329	9	2023	2023	NUM
cblr-11897	329	10	fines	fine	NOUN
cblr-11897	329	11	were	be	AUX
cblr-11897	329	12	reduced	reduce	VERB
cblr-11897	329	13	according	accord	VERB
cblr-11897	329	14	to	to	ADP
cblr-11897	329	15	ussg	ussg	ADJ
cblr-11897	329	16	§	§	PROPN
cblr-11897	329	17	8c3.3.89	8c3.3.89	NUM
cblr-11897	329	18	however	however	ADV
cblr-11897	329	19	,	,	PUNCT
cblr-11897	329	20	for	for	ADP
cblr-11897	329	21	civil	civil	ADJ
cblr-11897	329	22	cases	case	NOUN
cblr-11897	329	23	,	,	PUNCT
cblr-11897	329	24	there	there	PRON
cblr-11897	329	25	is	be	VERB
cblr-11897	329	26	no	no	DET
cblr-11897	329	27	equivalent	equivalent	ADJ
cblr-11897	329	28	reporting	reporting	NOUN
cblr-11897	329	29	mechanism	mechanism	NOUN
cblr-11897	329	30	.	.	PUNCT
cblr-11897	330	1	this	this	DET
cblr-11897	330	2	section	section	NOUN
cblr-11897	330	3	uses	use	VERB
cblr-11897	330	4	data	datum	NOUN
cblr-11897	330	5	from	from	ADP
cblr-11897	330	6	the	the	DET
cblr-11897	330	7	united	united	PROPN
cblr-11897	330	8	states	states	PROPN
cblr-11897	330	9	sentencing	sentencing	NOUN
cblr-11897	330	10	commission	commission	PROPN
cblr-11897	330	11	(	(	PUNCT
cblr-11897	330	12	ussc	ussc	PROPN
cblr-11897	330	13	)	)	PUNCT
cblr-11897	330	14	to	to	PART
cblr-11897	330	15	provide	provide	VERB
cblr-11897	330	16	evidence	evidence	NOUN
cblr-11897	330	17	that	that	SCONJ
cblr-11897	330	18	reductions	reduction	NOUN
cblr-11897	330	19	occur	occur	VERB
cblr-11897	330	20	in	in	ADP
cblr-11897	330	21	criminal	criminal	ADJ
cblr-11897	330	22	cases	case	NOUN
cblr-11897	330	23	.	.	PUNCT
cblr-11897	331	1	however	however	ADV
cblr-11897	331	2	,	,	PUNCT
cblr-11897	331	3	because	because	SCONJ
cblr-11897	331	4	of	of	ADP
cblr-11897	331	5	data	datum	NOUN
cblr-11897	331	6	issues	issue	NOUN
cblr-11897	331	7	,	,	PUNCT
cblr-11897	331	8	the	the	DET
cblr-11897	331	9	ussc	ussc	PROPN
cblr-11897	331	10	data	data	PROPN
cblr-11897	331	11	provides	provide	VERB
cblr-11897	331	12	only	only	ADV
cblr-11897	331	13	limited	limited	ADJ
cblr-11897	331	14	insight	insight	NOUN
cblr-11897	331	15	into	into	ADP
cblr-11897	331	16	the	the	DET
cblr-11897	331	17	characteristics	characteristic	NOUN
cblr-11897	331	18	of	of	ADP
cblr-11897	331	19	these	these	DET
cblr-11897	331	20	reductions	reduction	NOUN
cblr-11897	331	21	.	.	PUNCT
cblr-11897	332	1	section	section	NOUN
cblr-11897	332	2	3.2	3.2	NUM
cblr-11897	332	3	provides	provide	VERB
cblr-11897	332	4	qualitative	qualitative	ADJ
cblr-11897	332	5	evidence	evidence	NOUN
cblr-11897	332	6	to	to	PART
cblr-11897	332	7	understand	understand	VERB
cblr-11897	332	8	the	the	DET
cblr-11897	332	9	mechanics	mechanic	NOUN
cblr-11897	332	10	of	of	ADP
cblr-11897	332	11	these	these	DET
cblr-11897	332	12	reductions	reduction	NOUN
cblr-11897	332	13	.	.	PUNCT
cblr-11897	333	1	the	the	DET
cblr-11897	333	2	federal	federal	ADJ
cblr-11897	333	3	sentencing	sentencing	NOUN
cblr-11897	333	4	of	of	ADP
cblr-11897	333	5	organizations	organization	NOUN
cblr-11897	333	6	is	be	AUX
cblr-11897	333	7	guided	guide	VERB
cblr-11897	333	8	by	by	ADP
cblr-11897	333	9	chapter	chapter	NOUN
cblr-11897	333	10	8	8	NUM
cblr-11897	333	11	of	of	ADP
cblr-11897	333	12	the	the	DET
cblr-11897	333	13	united	united	PROPN
cblr-11897	333	14	states	states	PROPN
cblr-11897	333	15	sentencing	sentencing	NOUN
cblr-11897	333	16	guidelines	guideline	NOUN
cblr-11897	333	17	(	(	PUNCT
cblr-11897	333	18	ussg	ussg	ADJ
cblr-11897	333	19	)	)	PUNCT
cblr-11897	333	20	,	,	PUNCT
cblr-11897	333	21	which	which	PRON
cblr-11897	333	22	establishes	establish	VERB
cblr-11897	333	23	a	a	DET
cblr-11897	333	24	uniform	uniform	ADJ
cblr-11897	333	25	sentencing	sentencing	NOUN
cblr-11897	333	26	policy	policy	NOUN
cblr-11897	333	27	across	across	ADP
cblr-11897	333	28	departments	department	NOUN
cblr-11897	333	29	.	.	PUNCT
cblr-11897	334	1	importantly	importantly	ADV
cblr-11897	334	2	,	,	PUNCT
cblr-11897	334	3	the	the	DET
cblr-11897	334	4	sentencing	sentencing	NOUN
cblr-11897	334	5	guidelines	guideline	NOUN
cblr-11897	334	6	provide	provide	VERB
cblr-11897	334	7	an	an	DET
cblr-11897	334	8	avenue	avenue	NOUN
cblr-11897	334	9	for	for	ADP
cblr-11897	334	10	a	a	DET
cblr-11897	334	11	reduction	reduction	NOUN
cblr-11897	334	12	of	of	ADP
cblr-11897	334	13	the	the	DET
cblr-11897	334	14	fine	fine	NOUN
cblr-11897	334	15	based	base	VERB
cblr-11897	334	16	on	on	ADP
cblr-11897	334	17	a	a	DET
cblr-11897	334	18	defendant	defendant	NOUN
cblr-11897	334	19	’s	’s	PART
cblr-11897	334	20	inability	inability	NOUN
cblr-11897	334	21	to	to	PART
cblr-11897	334	22	pay	pay	VERB
cblr-11897	334	23	:	:	PUNCT
cblr-11897	334	24	the	the	DET
cblr-11897	334	25	court	court	NOUN
cblr-11897	334	26	may	may	AUX
cblr-11897	334	27	impose	impose	VERB
cblr-11897	334	28	a	a	DET
cblr-11897	334	29	fine	fine	NOUN
cblr-11897	334	30	below	below	ADV
cblr-11897	334	31	that	that	PRON
cblr-11897	334	32	otherwise	otherwise	ADV
cblr-11897	334	33	required	require	VERB
cblr-11897	334	34	by	by	ADP
cblr-11897	334	35	[	[	X
cblr-11897	334	36	the	the	DET
cblr-11897	334	37	guidelines	guideline	NOUN
cblr-11897	334	38	]	]	PUNCT
cblr-11897	334	39	if	if	SCONJ
cblr-11897	334	40	the	the	DET
cblr-11897	334	41	court	court	NOUN
cblr-11897	334	42	finds	find	VERB
cblr-11897	334	43	that	that	SCONJ
cblr-11897	334	44	the	the	DET
cblr-11897	334	45	organization	organization	NOUN
cblr-11897	334	46	is	be	AUX
cblr-11897	334	47	not	not	PART
cblr-11897	334	48	able	able	ADJ
cblr-11897	334	49	and	and	CCONJ
cblr-11897	334	50	,	,	PUNCT
cblr-11897	334	51	even	even	ADV
cblr-11897	334	52	with	with	ADP
cblr-11897	334	53	the	the	DET
cblr-11897	334	54	use	use	NOUN
cblr-11897	334	55	of	of	ADP
cblr-11897	334	56	a	a	DET
cblr-11897	334	57	reasonable	reasonable	ADJ
cblr-11897	334	58	installment	installment	NOUN
cblr-11897	334	59	schedule	schedule	NOUN
cblr-11897	334	60	,	,	PUNCT
cblr-11897	334	61	is	be	AUX
cblr-11897	334	62	not	not	PART
cblr-11897	334	63	likely	likely	ADJ
cblr-11897	334	64	to	to	PART
cblr-11897	334	65	become	become	VERB
cblr-11897	334	66	able	able	ADJ
cblr-11897	334	67	to	to	PART
cblr-11897	334	68	pay	pay	VERB
cblr-11897	334	69	the	the	DET
cblr-11897	334	70	minimum	minimum	ADJ
cblr-11897	334	71	fine	fine	NOUN
cblr-11897	334	72	required	require	VERB
cblr-11897	334	73	by	by	ADP
cblr-11897	334	74	[	[	X
cblr-11897	334	75	the	the	DET
cblr-11897	334	76	guidelines	guideline	NOUN
cblr-11897	334	77	]	]	PUNCT
cblr-11897	334	78	.	.	PUNCT
cblr-11897	335	1	provided	provide	VERB
cblr-11897	335	2	,	,	PUNCT
cblr-11897	335	3	that	that	SCONJ
cblr-11897	335	4	the	the	DET
cblr-11897	335	5	reduction	reduction	NOUN
cblr-11897	335	6	under	under	ADP
cblr-11897	335	7	this	this	DET
cblr-11897	335	8	subsection	subsection	NOUN
cblr-11897	335	9	shall	shall	AUX
cblr-11897	335	10	not	not	PART
cblr-11897	335	11	be	be	AUX
cblr-11897	335	12	more	more	ADV
cblr-11897	335	13	than	than	ADP
cblr-11897	335	14	necessary	necessary	ADJ
cblr-11897	335	15	to	to	PART
cblr-11897	335	16	avoid	avoid	VERB
cblr-11897	335	17	substantially	substantially	ADV
cblr-11897	335	18	jeopardizing	jeopardize	VERB
cblr-11897	335	19	the	the	DET
cblr-11897	335	20	continued	continue	VERB
cblr-11897	335	21	viability	viability	NOUN
cblr-11897	335	22	of	of	ADP
cblr-11897	335	23	the	the	DET
cblr-11897	335	24	organization.90	organization.90	NOUN
cblr-11897	335	25	using	use	VERB
cblr-11897	335	26	the	the	DET
cblr-11897	335	27	ussc	ussc	PROPN
cblr-11897	335	28	data	data	PROPN
cblr-11897	335	29	on	on	ADP
cblr-11897	335	30	business	business	NOUN
cblr-11897	335	31	offenders	offender	NOUN
cblr-11897	335	32	from	from	ADP
cblr-11897	335	33	2002	2002	NUM
cblr-11897	335	34	through	through	ADP
cblr-11897	335	35	2020	2020	NUM
cblr-11897	335	36	,	,	PUNCT
cblr-11897	335	37	i	i	PRON
cblr-11897	335	38	examine	examine	VERB
cblr-11897	335	39	how	how	SCONJ
cblr-11897	335	40	frequently	frequently	ADV
cblr-11897	335	41	reductions	reduction	NOUN
cblr-11897	335	42	are	be	AUX
cblr-11897	335	43	given.91	given.91	NOUN
cblr-11897	335	44	because	because	SCONJ
cblr-11897	335	45	the	the	DET
cblr-11897	335	46	focus	focus	NOUN
cblr-11897	335	47	of	of	ADP
cblr-11897	335	48	my	my	PRON
cblr-11897	335	49	analysis	analysis	NOUN
cblr-11897	335	50	is	be	AUX
cblr-11897	335	51	on	on	ADP
cblr-11897	335	52	for	for	ADP
cblr-11897	335	53	-	-	PUNCT
cblr-11897	335	54	profit	profit	NOUN
cblr-11897	335	55	firms	firm	NOUN
cblr-11897	335	56	,	,	PUNCT
cblr-11897	335	57	i	i	PRON
cblr-11897	335	58	drop	drop	VERB
cblr-11897	335	59	non	non	ADJ
cblr-11897	335	60	-	-	ADJ
cblr-11897	335	61	profits	profit	NOUN
cblr-11897	335	62	and	and	CCONJ
cblr-11897	335	63	governmental	governmental	ADJ
cblr-11897	335	64	organizations	organization	NOUN
cblr-11897	335	65	.	.	PUNCT
cblr-11897	336	1	i	i	PRON
cblr-11897	336	2	further	far	ADV
cblr-11897	336	3	89	89	NUM
cblr-11897	336	4	cindy	cindy	PROPN
cblr-11897	336	5	r.	r.	PROPN
cblr-11897	336	6	alexander	alexander	PROPN
cblr-11897	336	7	,	,	PUNCT
cblr-11897	336	8	jennifer	jennifer	PROPN
cblr-11897	336	9	arlen	arlen	PROPN
cblr-11897	336	10	&	&	CCONJ
cblr-11897	336	11	mark	mark	PROPN
cblr-11897	336	12	a.	a.	PROPN
cblr-11897	336	13	cohen	cohen	PROPN
cblr-11897	336	14	.	.	PUNCT
cblr-11897	336	15	,	,	PUNCT
cblr-11897	336	16	evaluating	evaluate	VERB
cblr-11897	336	17	trends	trend	NOUN
cblr-11897	336	18	in	in	ADP
cblr-11897	336	19	corporate	corporate	ADJ
cblr-11897	336	20	sentencing	sentencing	NOUN
cblr-11897	336	21	:	:	PUNCT
cblr-11897	336	22	how	how	SCONJ
cblr-11897	336	23	reliable	reliable	ADJ
cblr-11897	336	24	are	be	AUX
cblr-11897	336	25	the	the	DET
cblr-11897	336	26	u.s	u.s	PROPN
cblr-11897	336	27	.	.	PROPN
cblr-11897	336	28	sentencing	sentencing	PROPN
cblr-11897	336	29	commission	commission	PROPN
cblr-11897	336	30	’s	’s	PART
cblr-11897	336	31	data	datum	NOUN
cblr-11897	336	32	?	?	PUNCT
cblr-11897	336	33	,	,	PUNCT
cblr-11897	336	34	13	13	NUM
cblr-11897	336	35	fed	fed	PROPN
cblr-11897	336	36	sent’g	sent’g	PROPN
cblr-11897	336	37	rep	rep	PROPN
cblr-11897	336	38	.	.	PROPN
cblr-11897	336	39	108	108	NUM
cblr-11897	336	40	(	(	PUNCT
cblr-11897	336	41	2000	2000	NUM
cblr-11897	336	42	)	)	PUNCT
cblr-11897	336	43	.	.	PUNCT
cblr-11897	337	1	90	90	NUM
cblr-11897	337	2	u.s	u.s	PROPN
cblr-11897	337	3	.	.	PROPN
cblr-11897	337	4	sent’g	sent’g	NOUN
cblr-11897	337	5	guidelines	guidelines	PROPN
cblr-11897	337	6	manual	manual	NOUN
cblr-11897	337	7	§	§	PROPN
cblr-11897	337	8	8c3.3(b	8c3.3(b	NUM
cblr-11897	337	9	)	)	PUNCT
cblr-11897	337	10	(	(	PUNCT
cblr-11897	337	11	2021	2021	NUM
cblr-11897	337	12	)	)	PUNCT
cblr-11897	337	13	.	.	PUNCT
cblr-11897	338	1	the	the	DET
cblr-11897	338	2	application	application	NOUN
cblr-11897	338	3	note	note	NOUN
cblr-11897	338	4	to	to	ADP
cblr-11897	338	5	the	the	DET
cblr-11897	338	6	section	section	NOUN
cblr-11897	338	7	clarifies	clarify	VERB
cblr-11897	338	8	that	that	SCONJ
cblr-11897	338	9	“	"	PUNCT
cblr-11897	338	10	[	[	X
cblr-11897	338	11	f]or	f]or	ADJ
cblr-11897	338	12	purposes	purpose	NOUN
cblr-11897	338	13	of	of	ADP
cblr-11897	338	14	this	this	DET
cblr-11897	338	15	section	section	NOUN
cblr-11897	338	16	,	,	PUNCT
cblr-11897	338	17	an	an	DET
cblr-11897	338	18	organization	organization	NOUN
cblr-11897	338	19	is	be	AUX
cblr-11897	338	20	not	not	PART
cblr-11897	338	21	able	able	ADJ
cblr-11897	338	22	to	to	PART
cblr-11897	338	23	pay	pay	VERB
cblr-11897	338	24	the	the	DET
cblr-11897	338	25	minimum	minimum	ADJ
cblr-11897	338	26	fine	fine	NOUN
cblr-11897	338	27	if	if	SCONJ
cblr-11897	338	28	,	,	PUNCT
cblr-11897	338	29	even	even	ADV
cblr-11897	338	30	with	with	ADP
cblr-11897	338	31	an	an	DET
cblr-11897	338	32	installment	installment	NOUN
cblr-11897	338	33	schedule	schedule	NOUN
cblr-11897	338	34	under	under	ADP
cblr-11897	338	35	§	§	PROPN
cblr-11897	338	36	8c3.2	8c3.2	NUM
cblr-11897	338	37	(	(	PUNCT
cblr-11897	338	38	payment	payment	NOUN
cblr-11897	338	39	of	of	ADP
cblr-11897	338	40	the	the	DET
cblr-11897	338	41	fine	fine	ADJ
cblr-11897	338	42	–	–	PUNCT
cblr-11897	338	43	organizations	organization	NOUN
cblr-11897	338	44	)	)	PUNCT
cblr-11897	338	45	,	,	PUNCT
cblr-11897	338	46	the	the	DET
cblr-11897	338	47	payment	payment	NOUN
cblr-11897	338	48	of	of	ADP
cblr-11897	338	49	that	that	DET
cblr-11897	338	50	fine	fine	NOUN
cblr-11897	338	51	would	would	AUX
cblr-11897	338	52	substantially	substantially	ADV
cblr-11897	338	53	jeopardize	jeopardize	VERB
cblr-11897	338	54	the	the	DET
cblr-11897	338	55	continued	continued	ADJ
cblr-11897	338	56	existence	existence	NOUN
cblr-11897	338	57	of	of	ADP
cblr-11897	338	58	the	the	DET
cblr-11897	338	59	organization	organization	NOUN
cblr-11897	338	60	.	.	PUNCT
cblr-11897	338	61	”	"	PUNCT
cblr-11897	339	1	i	i	PRON
cblr-11897	339	2	d.	d.	VERB
cblr-11897	339	3	what	what	PRON
cblr-11897	339	4	constitutes	constitute	VERB
cblr-11897	339	5	“	"	PUNCT
cblr-11897	339	6	substantially	substantially	ADV
cblr-11897	339	7	jeopardizing	jeopardize	VERB
cblr-11897	339	8	”	"	PUNCT
cblr-11897	339	9	is	be	AUX
cblr-11897	339	10	not	not	PART
cblr-11897	339	11	explicitly	explicitly	ADV
cblr-11897	339	12	stated	state	VERB
cblr-11897	339	13	.	.	PUNCT
cblr-11897	340	1	91	91	NUM
cblr-11897	340	2	commission	commission	NOUN
cblr-11897	340	3	datafiles	datafile	NOUN
cblr-11897	340	4	,	,	PUNCT
cblr-11897	340	5	u.s	u.s	PROPN
cblr-11897	340	6	.	.	PROPN
cblr-11897	340	7	sent’g	sent’g	NOUN
cblr-11897	340	8	comm’n	comm’n	NOUN
cblr-11897	340	9	,	,	PUNCT
cblr-11897	340	10	https://www.ussc.gov/research/datafiles/commission-datafiles#organization	https://www.ussc.gov/research/datafiles/commission-datafiles#organization	NOUN
cblr-11897	341	1	[	[	X
cblr-11897	341	2	https://perma.cc/dtv3-m249	https://perma.cc/dtv3-m249	X
cblr-11897	341	3	]	]	X
cblr-11897	341	4	(	(	PUNCT
cblr-11897	341	5	last	last	ADJ
cblr-11897	341	6	visited	visit	VERB
cblr-11897	341	7	apr	apr	NOUN
cblr-11897	341	8	.	.	PROPN
cblr-11897	341	9	8	8	NUM
cblr-11897	341	10	,	,	PUNCT
cblr-11897	341	11	2023	2023	NUM
cblr-11897	341	12	)	)	PUNCT
cblr-11897	341	13	.	.	PUNCT
cblr-11897	342	1	no	no	INTJ
cblr-11897	342	2	.	.	NOUN
cblr-11897	342	3	1	1	NUM
cblr-11897	342	4	]	]	X
cblr-11897	342	5	corporate	corporate	ADJ
cblr-11897	342	6	liability	liability	NOUN
cblr-11897	342	7	,	,	PUNCT
cblr-11897	342	8	collateral	collateral	ADJ
cblr-11897	342	9	consequences	consequence	NOUN
cblr-11897	342	10	,	,	PUNCT
cblr-11897	342	11	&	&	CCONJ
cblr-11897	342	12	capital	capital	NOUN
cblr-11897	342	13	structure	structure	NOUN
cblr-11897	342	14	21	21	NUM
cblr-11897	342	15	drop	drop	NOUN
cblr-11897	342	16	observations	observation	NOUN
cblr-11897	342	17	with	with	ADP
cblr-11897	342	18	missing	miss	VERB
cblr-11897	342	19	data	datum	NOUN
cblr-11897	342	20	on	on	ADP
cblr-11897	342	21	the	the	DET
cblr-11897	342	22	firm	firm	NOUN
cblr-11897	342	23	’s	’s	PART
cblr-11897	342	24	financial	financial	ADJ
cblr-11897	342	25	condition	condition	NOUN
cblr-11897	342	26	,	,	PUNCT
cblr-11897	342	27	leaving	leave	VERB
cblr-11897	342	28	a	a	DET
cblr-11897	342	29	sample	sample	NOUN
cblr-11897	342	30	of	of	ADP
cblr-11897	342	31	1,911	1,911	NUM
cblr-11897	342	32	observations	observation	NOUN
cblr-11897	342	33	.	.	PUNCT
cblr-11897	343	1	table	table	NOUN
cblr-11897	343	2	1	1	NUM
cblr-11897	343	3	shows	show	VERB
cblr-11897	343	4	summary	summary	NOUN
cblr-11897	343	5	statistics	statistic	NOUN
cblr-11897	343	6	for	for	ADP
cblr-11897	343	7	the	the	DET
cblr-11897	343	8	data	datum	NOUN
cblr-11897	343	9	.	.	PUNCT
cblr-11897	344	1	the	the	DET
cblr-11897	344	2	variable	variable	NOUN
cblr-11897	344	3	of	of	ADP
cblr-11897	344	4	interest	interest	NOUN
cblr-11897	344	5	is	be	AUX
cblr-11897	344	6	whether	whether	SCONJ
cblr-11897	344	7	particular	particular	ADJ
cblr-11897	344	8	fines	fine	NOUN
cblr-11897	344	9	were	be	AUX
cblr-11897	344	10	reduced	reduce	VERB
cblr-11897	344	11	,	,	PUNCT
cblr-11897	344	12	as	as	SCONJ
cblr-11897	344	13	authorized	authorize	VERB
cblr-11897	344	14	by	by	ADP
cblr-11897	344	15	ussg	ussg	ADJ
cblr-11897	344	16	§	§	PROPN
cblr-11897	344	17	8c3.3	8c3.3	NUM
cblr-11897	344	18	,	,	PUNCT
cblr-11897	344	19	because	because	SCONJ
cblr-11897	344	20	of	of	ADP
cblr-11897	344	21	a	a	DET
cblr-11897	344	22	defendant	defendant	NOUN
cblr-11897	344	23	’s	’s	PART
cblr-11897	344	24	perceived	perceive	VERB
cblr-11897	344	25	inability	inability	NOUN
cblr-11897	344	26	to	to	PART
cblr-11897	344	27	pay	pay	VERB
cblr-11897	344	28	all	all	PRON
cblr-11897	344	29	or	or	CCONJ
cblr-11897	344	30	a	a	DET
cblr-11897	344	31	portion	portion	NOUN
cblr-11897	344	32	of	of	ADP
cblr-11897	344	33	the	the	DET
cblr-11897	344	34	fine	fine	NOUN
cblr-11897	344	35	.	.	PUNCT
cblr-11897	345	1	i	i	PRON
cblr-11897	345	2	find	find	VERB
cblr-11897	345	3	at	at	ADP
cblr-11897	345	4	the	the	DET
cblr-11897	345	5	time	time	NOUN
cblr-11897	345	6	of	of	ADP
cblr-11897	345	7	sentencing	sentencing	NOUN
cblr-11897	345	8	,	,	PUNCT
cblr-11897	345	9	55.2	55.2	NUM
cblr-11897	345	10	%	%	NOUN
cblr-11897	345	11	of	of	ADP
cblr-11897	345	12	firms	firm	NOUN
cblr-11897	345	13	were	be	AUX
cblr-11897	345	14	“	"	PUNCT
cblr-11897	345	15	solvent	solvent	ADJ
cblr-11897	345	16	and	and	CCONJ
cblr-11897	345	17	operating	operating	NOUN
cblr-11897	345	18	,	,	PUNCT
cblr-11897	345	19	”	"	PUNCT
cblr-11897	345	20	11.8	11.8	NUM
cblr-11897	345	21	%	%	NOUN
cblr-11897	345	22	of	of	ADP
cblr-11897	345	23	firms	firm	NOUN
cblr-11897	345	24	showed	show	VERB
cblr-11897	345	25	“	"	PUNCT
cblr-11897	345	26	evidence	evidence	NOUN
cblr-11897	345	27	of	of	ADP
cblr-11897	345	28	substantial	substantial	ADJ
cblr-11897	345	29	distress	distress	NOUN
cblr-11897	345	30	,	,	PUNCT
cblr-11897	345	31	”	"	PUNCT
cblr-11897	345	32	and	and	CCONJ
cblr-11897	345	33	27.6	27.6	NUM
cblr-11897	345	34	%	%	NOUN
cblr-11897	345	35	of	of	ADP
cblr-11897	345	36	firms	firm	NOUN
cblr-11897	345	37	were	be	AUX
cblr-11897	345	38	defunct	defunct	ADJ
cblr-11897	345	39	.	.	PUNCT
cblr-11897	346	1	among	among	ADP
cblr-11897	346	2	these	these	PRON
cblr-11897	346	3	,	,	PUNCT
cblr-11897	346	4	20.5	20.5	NUM
cblr-11897	346	5	%	%	NOUN
cblr-11897	346	6	of	of	ADP
cblr-11897	346	7	solvent	solvent	NOUN
cblr-11897	346	8	and	and	CCONJ
cblr-11897	346	9	operating	operating	NOUN
cblr-11897	346	10	firms	firm	NOUN
cblr-11897	346	11	received	receive	VERB
cblr-11897	346	12	a	a	DET
cblr-11897	346	13	reduction	reduction	NOUN
cblr-11897	346	14	,	,	PUNCT
cblr-11897	346	15	and	and	CCONJ
cblr-11897	346	16	54.2	54.2	NUM
cblr-11897	346	17	%	%	NOUN
cblr-11897	346	18	of	of	ADP
cblr-11897	346	19	distressed	distressed	ADJ
cblr-11897	346	20	firms	firm	NOUN
cblr-11897	346	21	received	receive	VERB
cblr-11897	346	22	a	a	DET
cblr-11897	346	23	reduction	reduction	NOUN
cblr-11897	346	24	.	.	PUNCT
cblr-11897	347	1	in	in	ADP
cblr-11897	347	2	absolute	absolute	ADJ
cblr-11897	347	3	numbers	number	NOUN
cblr-11897	347	4	,	,	PUNCT
cblr-11897	347	5	338	338	NUM
cblr-11897	347	6	solvent	solvent	ADJ
cblr-11897	347	7	and	and	CCONJ
cblr-11897	347	8	distressed	distressed	ADJ
cblr-11897	347	9	firms	firm	NOUN
cblr-11897	347	10	had	have	VERB
cblr-11897	347	11	fines	fine	NOUN
cblr-11897	347	12	reduced	reduce	VERB
cblr-11897	347	13	between	between	ADP
cblr-11897	347	14	2002	2002	NUM
cblr-11897	347	15	and	and	CCONJ
cblr-11897	347	16	2020	2020	NUM
cblr-11897	347	17	because	because	SCONJ
cblr-11897	347	18	of	of	ADP
cblr-11897	347	19	a	a	DET
cblr-11897	347	20	perceived	perceive	VERB
cblr-11897	347	21	inability	inability	NOUN
cblr-11897	347	22	to	to	PART
cblr-11897	347	23	pay	pay	VERB
cblr-11897	347	24	.	.	PUNCT
cblr-11897	348	1	this	this	DET
cblr-11897	348	2	evidence	evidence	NOUN
cblr-11897	348	3	,	,	PUNCT
cblr-11897	348	4	like	like	ADP
cblr-11897	348	5	other	other	ADJ
cblr-11897	348	6	papers	paper	NOUN
cblr-11897	348	7	that	that	PRON
cblr-11897	348	8	have	have	AUX
cblr-11897	348	9	explored	explore	VERB
cblr-11897	348	10	reductions	reduction	NOUN
cblr-11897	348	11	in	in	ADP
cblr-11897	348	12	fines	fine	NOUN
cblr-11897	348	13	,	,	PUNCT
cblr-11897	348	14	is	be	AUX
cblr-11897	348	15	likely	likely	ADJ
cblr-11897	348	16	under	under	NOUN
cblr-11897	348	17	-	-	PUNCT
cblr-11897	348	18	representative	representative	NOUN
cblr-11897	348	19	of	of	ADP
cblr-11897	348	20	the	the	DET
cblr-11897	348	21	true	true	ADJ
cblr-11897	348	22	frequency	frequency	NOUN
cblr-11897	348	23	of	of	ADP
cblr-11897	348	24	reductions	reduction	NOUN
cblr-11897	348	25	.	.	PUNCT
cblr-11897	349	1	alexander	alexander	PROPN
cblr-11897	349	2	et	et	PROPN
cblr-11897	349	3	al.92	al.92	PROPN
cblr-11897	349	4	show	show	VERB
cblr-11897	349	5	that	that	SCONJ
cblr-11897	349	6	the	the	DET
cblr-11897	349	7	ussc	ussc	PROPN
cblr-11897	349	8	data	data	PROPN
cblr-11897	349	9	is	be	AUX
cblr-11897	349	10	missing	miss	VERB
cblr-11897	349	11	a	a	DET
cblr-11897	349	12	significant	significant	ADJ
cblr-11897	349	13	number	number	NOUN
cblr-11897	349	14	of	of	ADP
cblr-11897	349	15	observations	observation	NOUN
cblr-11897	349	16	,	,	PUNCT
cblr-11897	349	17	and	and	CCONJ
cblr-11897	349	18	like	like	ADP
cblr-11897	349	19	my	my	PRON
cblr-11897	349	20	results	result	NOUN
cblr-11897	349	21	,	,	PUNCT
cblr-11897	349	22	other	other	ADJ
cblr-11897	349	23	studies	study	NOUN
cblr-11897	349	24	that	that	PRON
cblr-11897	349	25	rely	rely	VERB
cblr-11897	349	26	on	on	ADP
cblr-11897	349	27	this	this	DET
cblr-11897	349	28	data	datum	NOUN
cblr-11897	349	29	will	will	AUX
cblr-11897	349	30	likely	likely	ADV
cblr-11897	349	31	have	have	AUX
cblr-11897	349	32	attenuated	attenuate	VERB
cblr-11897	349	33	counts.93	counts.93	NOUN
cblr-11897	349	34	variable	variable	NOUN
cblr-11897	349	35	mean	mean	VERB
cblr-11897	349	36	guilty	guilty	ADJ
cblr-11897	349	37	plea	plea	NOUN
cblr-11897	349	38	91.3	91.3	NUM
cblr-11897	349	39	%	%	NOUN
cblr-11897	349	40	financial	financial	ADJ
cblr-11897	349	41	status	status	NOUN
cblr-11897	349	42	at	at	ADP
cblr-11897	349	43	sentencing	sentence	VERB
cblr-11897	349	44	solvent	solvent	NOUN
cblr-11897	349	45	and	and	CCONJ
cblr-11897	349	46	operating	operate	VERB
cblr-11897	349	47	55.2	55.2	NUM
cblr-11897	349	48	%	%	NOUN
cblr-11897	349	49	evidence	evidence	NOUN
cblr-11897	349	50	of	of	ADP
cblr-11897	349	51	substantial	substantial	ADJ
cblr-11897	349	52	distress	distress	NOUN
cblr-11897	349	53	11.8	11.8	NUM
cblr-11897	349	54	%	%	NOUN
cblr-11897	349	55	defunct	defunct	ADJ
cblr-11897	349	56	27.6	27.6	NUM
cblr-11897	349	57	%	%	NOUN
cblr-11897	349	58	other	other	ADJ
cblr-11897	349	59	5.4	5.4	NUM
cblr-11897	349	60	%	%	NOUN
cblr-11897	349	61	92	92	NUM
cblr-11897	349	62	cindy	cindy	PROPN
cblr-11897	349	63	r.	r.	PROPN
cblr-11897	349	64	alexander	alexander	PROPN
cblr-11897	349	65	,	,	PUNCT
cblr-11897	349	66	jennifer	jennifer	PROPN
cblr-11897	349	67	arlen	arlen	PROPN
cblr-11897	349	68	&	&	CCONJ
cblr-11897	349	69	mark	mark	PROPN
cblr-11897	349	70	a.	a.	PROPN
cblr-11897	349	71	cohen	cohen	PROPN
cblr-11897	349	72	,	,	PUNCT
cblr-11897	349	73	regulating	regulate	VERB
cblr-11897	349	74	corporate	corporate	ADJ
cblr-11897	349	75	criminal	criminal	ADJ
cblr-11897	349	76	sanctions	sanction	NOUN
cblr-11897	349	77	:	:	PUNCT
cblr-11897	349	78	federal	federal	ADJ
cblr-11897	349	79	guidelines	guideline	NOUN
cblr-11897	349	80	and	and	CCONJ
cblr-11897	349	81	the	the	DET
cblr-11897	349	82	sentencing	sentencing	NOUN
cblr-11897	349	83	of	of	ADP
cblr-11897	349	84	public	public	ADJ
cblr-11897	349	85	firms	firm	NOUN
cblr-11897	349	86	,	,	PUNCT
cblr-11897	349	87	42	42	NUM
cblr-11897	349	88	j.	j.	PROPN
cblr-11897	349	89	l.	l.	PROPN
cblr-11897	349	90	&	&	CCONJ
cblr-11897	349	91	econ	econ	PROPN
cblr-11897	349	92	.	.	PUNCT
cblr-11897	350	1	393	393	NUM
cblr-11897	350	2	,	,	PUNCT
cblr-11897	350	3	401–02	401–02	X
cblr-11897	350	4	(	(	PUNCT
cblr-11897	350	5	1999	1999	NUM
cblr-11897	350	6	)	)	PUNCT
cblr-11897	350	7	;	;	PUNCT
cblr-11897	351	1	cindy	cindy	PROPN
cblr-11897	351	2	r.	r.	PROPN
cblr-11897	351	3	alexander	alexander	PROPN
cblr-11897	351	4	et	et	PROPN
cblr-11897	351	5	al	al	PROPN
cblr-11897	351	6	.	.	PROPN
cblr-11897	351	7	,	,	PUNCT
cblr-11897	351	8	supra	supra	PROPN
cblr-11897	351	9	note	note	PROPN
cblr-11897	351	10	89	89	NUM
cblr-11897	351	11	.	.	PUNCT
cblr-11897	352	1	93	93	NUM
cblr-11897	352	2	jennifer	jennifer	PROPN
cblr-11897	352	3	arlen	arlen	PROPN
cblr-11897	352	4	,	,	PUNCT
cblr-11897	352	5	corporate	corporate	ADJ
cblr-11897	352	6	criminal	criminal	ADJ
cblr-11897	352	7	liability	liability	NOUN
cblr-11897	352	8	:	:	PUNCT
cblr-11897	352	9	theory	theory	NOUN
cblr-11897	352	10	and	and	CCONJ
cblr-11897	352	11	evidence	evidence	NOUN
cblr-11897	352	12	,	,	PUNCT
cblr-11897	352	13	in	in	ADP
cblr-11897	352	14	rsch	rsch	NOUN
cblr-11897	352	15	.	.	PUNCT
cblr-11897	353	1	handbook	handbook	NOUN
cblr-11897	353	2	on	on	ADP
cblr-11897	353	3	the	the	DET
cblr-11897	353	4	econ	econ	NOUN
cblr-11897	353	5	.	.	PUNCT
cblr-11897	354	1	of	of	ADP
cblr-11897	354	2	crim	crim	PROPN
cblr-11897	354	3	.	.	PUNCT
cblr-11897	355	1	l.	l.	PROPN
cblr-11897	355	2	144	144	NUM
cblr-11897	355	3	,	,	PUNCT
cblr-11897	355	4	192	192	NUM
cblr-11897	355	5	(	(	PUNCT
cblr-11897	355	6	2012	2012	NUM
cblr-11897	355	7	)	)	PUNCT
cblr-11897	355	8	.	.	PUNCT
cblr-11897	356	1	it	it	PRON
cblr-11897	356	2	is	be	AUX
cblr-11897	356	3	well	well	ADV
cblr-11897	356	4	known	know	VERB
cblr-11897	356	5	that	that	SCONJ
cblr-11897	356	6	many	many	ADJ
cblr-11897	356	7	firms	firm	NOUN
cblr-11897	356	8	that	that	PRON
cblr-11897	356	9	are	be	AUX
cblr-11897	356	10	criminally	criminally	ADV
cblr-11897	356	11	prosecuted	prosecute	VERB
cblr-11897	356	12	are	be	AUX
cblr-11897	356	13	small	small	ADJ
cblr-11897	356	14	or	or	CCONJ
cblr-11897	356	15	owneroperated	owneroperate	VERB
cblr-11897	356	16	.	.	PUNCT
cblr-11897	357	1	however	however	ADV
cblr-11897	357	2	,	,	PUNCT
cblr-11897	357	3	many	many	ADJ
cblr-11897	357	4	firms	firm	NOUN
cblr-11897	357	5	are	be	AUX
cblr-11897	357	6	quite	quite	ADV
cblr-11897	357	7	large	large	ADJ
cblr-11897	357	8	.	.	PUNCT
cblr-11897	358	1	the	the	DET
cblr-11897	358	2	ussc	ussc	PROPN
cblr-11897	358	3	data	data	PROPN
cblr-11897	358	4	includes	include	VERB
cblr-11897	358	5	the	the	DET
cblr-11897	358	6	employment	employment	NOUN
cblr-11897	358	7	level	level	NOUN
cblr-11897	358	8	at	at	ADP
cblr-11897	358	9	106	106	NUM
cblr-11897	358	10	firms	firm	NOUN
cblr-11897	358	11	that	that	PRON
cblr-11897	358	12	were	be	AUX
cblr-11897	358	13	either	either	CCONJ
cblr-11897	358	14	“	"	PUNCT
cblr-11897	358	15	solvent	solvent	NOUN
cblr-11897	358	16	”	"	PUNCT
cblr-11897	358	17	or	or	CCONJ
cblr-11897	358	18	“	"	PUNCT
cblr-11897	358	19	distressed	distressed	ADJ
cblr-11897	358	20	”	"	PUNCT
cblr-11897	358	21	and	and	CCONJ
cblr-11897	358	22	has	have	VERB
cblr-11897	358	23	their	their	PRON
cblr-11897	358	24	fines	fine	NOUN
cblr-11897	358	25	reduced	reduce	VERB
cblr-11897	358	26	.	.	PUNCT
cblr-11897	359	1	among	among	ADP
cblr-11897	359	2	these	these	DET
cblr-11897	359	3	firms	firm	NOUN
cblr-11897	359	4	,	,	PUNCT
cblr-11897	359	5	the	the	DET
cblr-11897	359	6	average	average	ADJ
cblr-11897	359	7	number	number	NOUN
cblr-11897	359	8	of	of	ADP
cblr-11897	359	9	employees	employee	NOUN
cblr-11897	359	10	was	be	AUX
cblr-11897	359	11	206	206	NUM
cblr-11897	359	12	.	.	PUNCT
cblr-11897	360	1	22	22	NUM
cblr-11897	360	2	columbia	columbia	PROPN
cblr-11897	360	3	business	business	NOUN
cblr-11897	360	4	law	law	PROPN
cblr-11897	360	5	review	review	NOUN
cblr-11897	360	6	[	[	X
cblr-11897	360	7	vol	vol	NOUN
cblr-11897	360	8	.	.	PUNCT
cblr-11897	360	9	2023	2023	NUM
cblr-11897	360	10	base	base	NOUN
cblr-11897	360	11	fine	fine	ADJ
cblr-11897	360	12	$	$	SYM
cblr-11897	360	13	11.2	11.2	NUM
cblr-11897	360	14	million	million	NUM
cblr-11897	360	15	fine	fine	NOUN
cblr-11897	360	16	reduced	reduce	VERB
cblr-11897	360	17	because	because	SCONJ
cblr-11897	360	18	inability	inability	NOUN
cblr-11897	360	19	to	to	PART
cblr-11897	360	20	pay	pay	VERB
cblr-11897	360	21	39.5	39.5	NUM
cblr-11897	360	22	%	%	NOUN
cblr-11897	360	23	among	among	ADP
cblr-11897	360	24	solvent	solvent	ADJ
cblr-11897	360	25	firms	firm	NOUN
cblr-11897	360	26	20.5	20.5	NUM
cblr-11897	360	27	%	%	NOUN
cblr-11897	360	28	among	among	ADP
cblr-11897	360	29	distressed	distressed	ADJ
cblr-11897	360	30	firms	firm	NOUN
cblr-11897	360	31	54.2	54.2	NUM
cblr-11897	360	32	%	%	NOUN
cblr-11897	360	33	among	among	ADP
cblr-11897	360	34	defunct	defunct	ADJ
cblr-11897	360	35	firms	firm	NOUN
cblr-11897	360	36	69.1	69.1	NUM
cblr-11897	360	37	%	%	NOUN
cblr-11897	360	38	final	final	ADJ
cblr-11897	360	39	sentence	sentence	NOUN
cblr-11897	360	40	below	below	ADP
cblr-11897	360	41	guideline	guideline	NOUN
cblr-11897	360	42	range	range	NOUN
cblr-11897	360	43	*	*	PROPN
cblr-11897	360	44	10	10	NUM
cblr-11897	360	45	%	%	NOUN
cblr-11897	360	46	observations	observation	NOUN
cblr-11897	360	47	1911	1911	NUM
cblr-11897	360	48	*	*	PUNCT
cblr-11897	360	49	notes	note	VERB
cblr-11897	360	50	:	:	PUNCT
cblr-11897	360	51	because	because	SCONJ
cblr-11897	360	52	of	of	ADP
cblr-11897	360	53	data	data	NOUN
cblr-11897	360	54	availability	availability	NOUN
cblr-11897	360	55	issues	issue	NOUN
cblr-11897	360	56	,	,	PUNCT
cblr-11897	360	57	it	it	PRON
cblr-11897	360	58	is	be	AUX
cblr-11897	360	59	not	not	PART
cblr-11897	360	60	possible	possible	ADJ
cblr-11897	360	61	in	in	ADP
cblr-11897	360	62	some	some	DET
cblr-11897	360	63	observations	observation	NOUN
cblr-11897	360	64	to	to	PART
cblr-11897	360	65	determine	determine	VERB
cblr-11897	360	66	whether	whether	SCONJ
cblr-11897	360	67	a	a	DET
cblr-11897	360	68	sentence	sentence	NOUN
cblr-11897	360	69	is	be	AUX
cblr-11897	360	70	below	below	ADP
cblr-11897	360	71	the	the	DET
cblr-11897	360	72	guideline	guideline	NOUN
cblr-11897	360	73	range	range	NOUN
cblr-11897	360	74	,	,	PUNCT
cblr-11897	360	75	so	so	CCONJ
cblr-11897	360	76	the	the	DET
cblr-11897	360	77	reported	report	VERB
cblr-11897	360	78	statistic	statistic	NOUN
cblr-11897	360	79	accounts	account	NOUN
cblr-11897	360	80	only	only	ADV
cblr-11897	360	81	for	for	ADP
cblr-11897	360	82	the	the	DET
cblr-11897	360	83	71	71	NUM
cblr-11897	360	84	%	%	NOUN
cblr-11897	360	85	of	of	ADP
cblr-11897	360	86	observations	observation	NOUN
cblr-11897	360	87	for	for	ADP
cblr-11897	360	88	which	which	PRON
cblr-11897	360	89	this	this	DET
cblr-11897	360	90	determination	determination	NOUN
cblr-11897	360	91	is	be	AUX
cblr-11897	360	92	possible	possible	ADJ
cblr-11897	360	93	.	.	PUNCT
cblr-11897	361	1	to	to	PART
cblr-11897	361	2	account	account	VERB
cblr-11897	361	3	for	for	ADP
cblr-11897	361	4	this	this	PRON
cblr-11897	361	5	,	,	PUNCT
cblr-11897	361	6	alexander	alexander	PROPN
cblr-11897	361	7	and	and	CCONJ
cblr-11897	361	8	cohen	cohen	PROPN
cblr-11897	361	9	conduct	conduct	VERB
cblr-11897	361	10	an	an	DET
cblr-11897	361	11	exhaustive	exhaustive	ADJ
cblr-11897	361	12	effort	effort	NOUN
cblr-11897	361	13	to	to	PART
cblr-11897	361	14	identify	identify	VERB
cblr-11897	361	15	all	all	DET
cblr-11897	361	16	npas	npa	NOUN
cblr-11897	361	17	,	,	PUNCT
cblr-11897	361	18	dpas	dpa	NOUN
cblr-11897	361	19	,	,	PUNCT
cblr-11897	361	20	and	and	CCONJ
cblr-11897	361	21	plea	plea	NOUN
cblr-11897	361	22	agreements	agreement	NOUN
cblr-11897	361	23	entered	enter	VERB
cblr-11897	361	24	into	into	ADP
cblr-11897	361	25	by	by	ADP
cblr-11897	361	26	public	public	ADJ
cblr-11897	361	27	corporations	corporation	NOUN
cblr-11897	361	28	between	between	ADP
cblr-11897	361	29	1997	1997	NUM
cblr-11897	361	30	and	and	CCONJ
cblr-11897	361	31	2011	2011	NUM
cblr-11897	361	32	and	and	CCONJ
cblr-11897	361	33	find	find	VERB
cblr-11897	361	34	486	486	NUM
cblr-11897	361	35	agreements.94	agreements.94	PROPN
cblr-11897	361	36	the	the	DET
cblr-11897	361	37	authors	author	NOUN
cblr-11897	361	38	find	find	VERB
cblr-11897	361	39	that	that	SCONJ
cblr-11897	361	40	twenty	twenty	NUM
cblr-11897	361	41	firms	firm	NOUN
cblr-11897	361	42	had	have	VERB
cblr-11897	361	43	their	their	PRON
cblr-11897	361	44	criminal	criminal	ADJ
cblr-11897	361	45	fines	fine	NOUN
cblr-11897	361	46	reduced.95	reduced.95	NOUN
cblr-11897	361	47	however	however	ADV
cblr-11897	361	48	,	,	PUNCT
cblr-11897	361	49	this	this	PRON
cblr-11897	361	50	too	too	ADV
cblr-11897	361	51	is	be	AUX
cblr-11897	361	52	likely	likely	ADJ
cblr-11897	361	53	an	an	DET
cblr-11897	361	54	undercount	undercount	NOUN
cblr-11897	361	55	,	,	PUNCT
cblr-11897	361	56	due	due	ADP
cblr-11897	361	57	to	to	ADP
cblr-11897	361	58	the	the	DET
cblr-11897	361	59	difficulty	difficulty	NOUN
cblr-11897	361	60	of	of	ADP
cblr-11897	361	61	observing	observe	VERB
cblr-11897	361	62	whether	whether	SCONJ
cblr-11897	361	63	the	the	DET
cblr-11897	361	64	fine	fine	NOUN
cblr-11897	361	65	was	be	AUX
cblr-11897	361	66	reduced	reduce	VERB
cblr-11897	361	67	.	.	PUNCT
cblr-11897	362	1	while	while	SCONJ
cblr-11897	362	2	some	some	DET
cblr-11897	362	3	plea	plea	NOUN
cblr-11897	362	4	agreements	agreement	NOUN
cblr-11897	362	5	explicitly	explicitly	ADV
cblr-11897	362	6	reference	reference	VERB
cblr-11897	362	7	the	the	DET
cblr-11897	362	8	sentencing	sentencing	NOUN
cblr-11897	362	9	guidelines	guideline	NOUN
cblr-11897	362	10	,	,	PUNCT
cblr-11897	362	11	other	other	ADJ
cblr-11897	362	12	agreements	agreement	NOUN
cblr-11897	362	13	consider	consider	VERB
cblr-11897	362	14	ability	ability	NOUN
cblr-11897	362	15	to	to	PART
cblr-11897	362	16	pay	pay	VERB
cblr-11897	362	17	without	without	ADP
cblr-11897	362	18	explicitly	explicitly	ADV
cblr-11897	362	19	referencing	reference	VERB
cblr-11897	362	20	the	the	DET
cblr-11897	362	21	guidelines.96	guidelines.96	NOUN
cblr-11897	362	22	moreover	moreover	ADV
cblr-11897	362	23	,	,	PUNCT
cblr-11897	362	24	while	while	SCONJ
cblr-11897	362	25	the	the	DET
cblr-11897	362	26	number	number	NOUN
cblr-11897	362	27	of	of	ADP
cblr-11897	362	28	firms	firm	NOUN
cblr-11897	362	29	identified	identify	VERB
cblr-11897	362	30	by	by	ADP
cblr-11897	362	31	alexander	alexander	PROPN
cblr-11897	362	32	and	and	CCONJ
cblr-11897	362	33	cohen	cohen	PROPN
cblr-11897	362	34	is	be	AUX
cblr-11897	362	35	small	small	ADJ
cblr-11897	362	36	,	,	PUNCT
cblr-11897	362	37	the	the	DET
cblr-11897	362	38	total	total	ADJ
cblr-11897	362	39	reduction	reduction	NOUN
cblr-11897	362	40	in	in	ADP
cblr-11897	362	41	liability	liability	NOUN
cblr-11897	362	42	is	be	AUX
cblr-11897	362	43	not	not	PART
cblr-11897	362	44	.	.	PUNCT
cblr-11897	363	1	the	the	DET
cblr-11897	363	2	authors	author	NOUN
cblr-11897	363	3	identified	identify	VERB
cblr-11897	363	4	thirteen	thirteen	NUM
cblr-11897	363	5	firms	firm	NOUN
cblr-11897	363	6	for	for	ADP
cblr-11897	363	7	which	which	PRON
cblr-11897	363	8	fines	fine	NOUN
cblr-11897	363	9	were	be	AUX
cblr-11897	363	10	reduced	reduce	VERB
cblr-11897	363	11	because	because	SCONJ
cblr-11897	363	12	of	of	ADP
cblr-11897	363	13	inability	inability	NOUN
cblr-11897	363	14	to	to	PART
cblr-11897	363	15	pay	pay	VERB
cblr-11897	363	16	and	and	CCONJ
cblr-11897	363	17	where	where	SCONJ
cblr-11897	363	18	the	the	DET
cblr-11897	363	19	authors	author	NOUN
cblr-11897	363	20	were	be	AUX
cblr-11897	363	21	able	able	ADJ
cblr-11897	363	22	to	to	PART
cblr-11897	363	23	calculate	calculate	VERB
cblr-11897	363	24	the	the	DET
cblr-11897	363	25	guideline	guideline	NOUN
cblr-11897	363	26	ranges	range	VERB
cblr-11897	363	27	under	under	ADP
cblr-11897	363	28	the	the	DET
cblr-11897	363	29	ussg	ussg	NOUN
cblr-11897	363	30	.	.	PUNCT
cblr-11897	364	1	summing	sum	VERB
cblr-11897	364	2	these	these	DET
cblr-11897	364	3	thirteen	thirteen	NUM
cblr-11897	364	4	firms	firm	NOUN
cblr-11897	364	5	,	,	PUNCT
cblr-11897	364	6	the	the	DET
cblr-11897	364	7	total	total	NOUN
cblr-11897	364	8	that	that	PRON
cblr-11897	364	9	was	be	AUX
cblr-11897	364	10	paid	pay	VERB
cblr-11897	364	11	in	in	ADP
cblr-11897	364	12	liability	liability	NOUN
cblr-11897	364	13	was	be	AUX
cblr-11897	364	14	only	only	ADV
cblr-11897	364	15	$	$	SYM
cblr-11897	364	16	1.08	1.08	NUM
cblr-11897	364	17	billion	billion	NUM
cblr-11897	364	18	,	,	PUNCT
cblr-11897	364	19	despite	despite	SCONJ
cblr-11897	364	20	a	a	DET
cblr-11897	364	21	guideline	guideline	NOUN
cblr-11897	364	22	range	range	NOUN
cblr-11897	364	23	of	of	ADP
cblr-11897	364	24	$	$	SYM
cblr-11897	364	25	9.2	9.2	NUM
cblr-11897	364	26	billion	billion	NUM
cblr-11897	364	27	to	to	PART
cblr-11897	364	28	$	$	SYM
cblr-11897	364	29	10.8	10.8	NUM
cblr-11897	364	30	billion	billion	NUM
cblr-11897	364	31	.	.	PUNCT
cblr-11897	365	1	therefore	therefore	ADV
cblr-11897	365	2	,	,	PUNCT
cblr-11897	365	3	94	94	NUM
cblr-11897	365	4	cindy	cindy	PROPN
cblr-11897	365	5	r.	r.	PROPN
cblr-11897	365	6	alexander	alexander	PROPN
cblr-11897	365	7	&	&	CCONJ
cblr-11897	365	8	mark	mark	PROPN
cblr-11897	365	9	a.	a.	PROPN
cblr-11897	365	10	cohen	cohen	PROPN
cblr-11897	365	11	,	,	PUNCT
cblr-11897	365	12	the	the	DET
cblr-11897	365	13	evolution	evolution	NOUN
cblr-11897	365	14	of	of	ADP
cblr-11897	365	15	corporate	corporate	ADJ
cblr-11897	365	16	criminal	criminal	ADJ
cblr-11897	365	17	settlements	settlement	NOUN
cblr-11897	365	18	:	:	PUNCT
cblr-11897	365	19	an	an	DET
cblr-11897	365	20	empirical	empirical	ADJ
cblr-11897	365	21	perspective	perspective	NOUN
cblr-11897	365	22	on	on	ADP
cblr-11897	365	23	non	non	NOUN
cblr-11897	365	24	-	-	NOUN
cblr-11897	365	25	prosecution	prosecution	NOUN
cblr-11897	365	26	,	,	PUNCT
cblr-11897	365	27	deferred	deferred	ADJ
cblr-11897	365	28	prosecution	prosecution	NOUN
cblr-11897	365	29	,	,	PUNCT
cblr-11897	365	30	and	and	CCONJ
cblr-11897	365	31	plea	plea	NOUN
cblr-11897	365	32	agreements	agreement	NOUN
cblr-11897	365	33	,	,	PUNCT
cblr-11897	365	34	52	52	NUM
cblr-11897	365	35	am	am	NOUN
cblr-11897	365	36	.	.	PUNCT
cblr-11897	366	1	crim	crim	PROPN
cblr-11897	366	2	.	.	PUNCT
cblr-11897	367	1	l.	l.	PROPN
cblr-11897	367	2	rev	rev	PROPN
cblr-11897	367	3	.	.	PROPN
cblr-11897	367	4	537	537	NUM
cblr-11897	367	5	,	,	PUNCT
cblr-11897	367	6	540	540	NUM
cblr-11897	367	7	(	(	PUNCT
cblr-11897	367	8	2015	2015	NUM
cblr-11897	367	9	)	)	PUNCT
cblr-11897	367	10	.	.	PUNCT
cblr-11897	368	1	95	95	NUM
cblr-11897	369	1	i	i	PRON
cblr-11897	369	2	d.	d.	PROPN
cblr-11897	369	3	the	the	DET
cblr-11897	369	4	authors	author	NOUN
cblr-11897	369	5	have	have	AUX
cblr-11897	369	6	shared	share	VERB
cblr-11897	369	7	their	their	PRON
cblr-11897	369	8	data	datum	NOUN
cblr-11897	369	9	with	with	ADP
cblr-11897	369	10	me	i	PRON
cblr-11897	369	11	which	which	PRON
cblr-11897	369	12	allows	allow	VERB
cblr-11897	369	13	me	i	PRON
cblr-11897	369	14	to	to	PART
cblr-11897	369	15	further	far	ADV
cblr-11897	369	16	analyze	analyze	VERB
cblr-11897	369	17	the	the	DET
cblr-11897	369	18	characteristics	characteristic	NOUN
cblr-11897	369	19	of	of	ADP
cblr-11897	369	20	these	these	DET
cblr-11897	369	21	firms	firm	NOUN
cblr-11897	369	22	.	.	PUNCT
cblr-11897	370	1	96	96	NUM
cblr-11897	370	2	for	for	ADP
cblr-11897	370	3	example	example	NOUN
cblr-11897	370	4	,	,	PUNCT
cblr-11897	370	5	the	the	DET
cblr-11897	370	6	beazer	beazer	PROPN
cblr-11897	370	7	homes	home	NOUN
cblr-11897	370	8	’	'	PUNCT
cblr-11897	370	9	settlement	settlement	NOUN
cblr-11897	370	10	agreement	agreement	NOUN
cblr-11897	370	11	which	which	PRON
cblr-11897	370	12	is	be	AUX
cblr-11897	370	13	discussed	discuss	VERB
cblr-11897	370	14	in	in	ADP
cblr-11897	370	15	the	the	DET
cblr-11897	370	16	next	next	ADJ
cblr-11897	370	17	section	section	NOUN
cblr-11897	370	18	does	do	AUX
cblr-11897	370	19	not	not	PART
cblr-11897	370	20	include	include	VERB
cblr-11897	370	21	a	a	DET
cblr-11897	370	22	reference	reference	NOUN
cblr-11897	370	23	to	to	ADP
cblr-11897	370	24	u.s	u.s	PROPN
cblr-11897	370	25	.	.	PROPN
cblr-11897	370	26	sent’g	sent’g	NOUN
cblr-11897	370	27	guidelines	guidelines	PROPN
cblr-11897	370	28	manual	manual	NOUN
cblr-11897	370	29	§	§	PROPN
cblr-11897	370	30	8c3.3(b	8c3.3(b	NUM
cblr-11897	370	31	)	)	PUNCT
cblr-11897	370	32	(	(	PUNCT
cblr-11897	370	33	u.s	u.s	PROPN
cblr-11897	370	34	.	.	PROPN
cblr-11897	370	35	sent’g	sent’g	NOUN
cblr-11897	370	36	comm’n	comm’n	NOUN
cblr-11897	370	37	2021	2021	NUM
cblr-11897	370	38	)	)	PUNCT
cblr-11897	370	39	,	,	PUNCT
cblr-11897	370	40	and	and	CCONJ
cblr-11897	370	41	is	be	AUX
cblr-11897	370	42	not	not	PART
cblr-11897	370	43	included	include	VERB
cblr-11897	370	44	in	in	ADP
cblr-11897	370	45	alexander	alexander	PROPN
cblr-11897	370	46	and	and	CCONJ
cblr-11897	370	47	cohen	cohen	PROPN
cblr-11897	370	48	’s	’s	PART
cblr-11897	370	49	count	count	NOUN
cblr-11897	370	50	of	of	ADP
cblr-11897	370	51	firms	firm	NOUN
cblr-11897	370	52	that	that	PRON
cblr-11897	370	53	had	have	VERB
cblr-11897	370	54	fines	fine	NOUN
cblr-11897	370	55	reduced	reduce	VERB
cblr-11897	370	56	.	.	PUNCT
cblr-11897	371	1	no	no	INTJ
cblr-11897	371	2	.	.	NOUN
cblr-11897	371	3	1	1	NUM
cblr-11897	371	4	]	]	X
cblr-11897	371	5	corporate	corporate	ADJ
cblr-11897	371	6	liability	liability	NOUN
cblr-11897	371	7	,	,	PUNCT
cblr-11897	371	8	collateral	collateral	ADJ
cblr-11897	371	9	consequences	consequence	NOUN
cblr-11897	371	10	,	,	PUNCT
cblr-11897	371	11	&	&	CCONJ
cblr-11897	371	12	capital	capital	NOUN
cblr-11897	371	13	structure	structure	NOUN
cblr-11897	371	14	23	23	NUM
cblr-11897	372	1	even	even	ADV
cblr-11897	372	2	if	if	SCONJ
cblr-11897	372	3	the	the	DET
cblr-11897	372	4	number	number	NOUN
cblr-11897	372	5	of	of	ADP
cblr-11897	372	6	cases	case	NOUN
cblr-11897	372	7	is	be	AUX
cblr-11897	372	8	small	small	ADJ
cblr-11897	372	9	,	,	PUNCT
cblr-11897	372	10	the	the	DET
cblr-11897	372	11	economic	economic	ADJ
cblr-11897	372	12	impact	impact	NOUN
cblr-11897	372	13	can	can	AUX
cblr-11897	372	14	be	be	AUX
cblr-11897	372	15	large	large	ADJ
cblr-11897	372	16	.	.	PUNCT
cblr-11897	373	1	unfortunately	unfortunately	ADV
cblr-11897	373	2	,	,	PUNCT
cblr-11897	373	3	there	there	PRON
cblr-11897	373	4	is	be	VERB
cblr-11897	373	5	no	no	DET
cblr-11897	373	6	clean	clean	ADJ
cblr-11897	373	7	way	way	NOUN
cblr-11897	373	8	to	to	PART
cblr-11897	373	9	estimate	estimate	VERB
cblr-11897	373	10	the	the	DET
cblr-11897	373	11	extent	extent	NOUN
cblr-11897	373	12	to	to	PART
cblr-11897	373	13	which	which	PRON
cblr-11897	373	14	the	the	DET
cblr-11897	373	15	fines	fine	NOUN
cblr-11897	373	16	in	in	ADP
cblr-11897	373	17	the	the	DET
cblr-11897	373	18	ussc	ussc	PROPN
cblr-11897	373	19	sample	sample	NOUN
cblr-11897	373	20	were	be	AUX
cblr-11897	373	21	reduced	reduce	VERB
cblr-11897	373	22	,	,	PUNCT
cblr-11897	373	23	or	or	CCONJ
cblr-11897	373	24	how	how	SCONJ
cblr-11897	373	25	significant	significant	ADJ
cblr-11897	373	26	a	a	DET
cblr-11897	373	27	reduction	reduction	NOUN
cblr-11897	373	28	was	be	AUX
cblr-11897	373	29	necessary	necessary	ADJ
cblr-11897	373	30	to	to	PART
cblr-11897	373	31	maintain	maintain	VERB
cblr-11897	373	32	the	the	DET
cblr-11897	373	33	solvency	solvency	NOUN
cblr-11897	373	34	of	of	ADP
cblr-11897	373	35	the	the	DET
cblr-11897	373	36	firm.97	firm.97	NOUN
cblr-11897	373	37	moreover	moreover	ADV
cblr-11897	373	38	,	,	PUNCT
cblr-11897	373	39	while	while	SCONJ
cblr-11897	373	40	it	it	PRON
cblr-11897	373	41	is	be	AUX
cblr-11897	373	42	not	not	PART
cblr-11897	373	43	possible	possible	ADJ
cblr-11897	373	44	to	to	PART
cblr-11897	373	45	determine	determine	VERB
cblr-11897	373	46	from	from	ADP
cblr-11897	373	47	the	the	DET
cblr-11897	373	48	data	datum	NOUN
cblr-11897	373	49	whether	whether	SCONJ
cblr-11897	373	50	or	or	CCONJ
cblr-11897	373	51	not	not	PART
cblr-11897	373	52	victims	victim	NOUN
cblr-11897	373	53	received	receive	VERB
cblr-11897	373	54	adequate	adequate	ADJ
cblr-11897	373	55	restitution	restitution	NOUN
cblr-11897	373	56	,	,	PUNCT
cblr-11897	373	57	the	the	DET
cblr-11897	373	58	cases	case	NOUN
cblr-11897	373	59	studies	study	NOUN
cblr-11897	373	60	in	in	ADP
cblr-11897	373	61	the	the	DET
cblr-11897	373	62	next	next	ADJ
cblr-11897	373	63	section	section	NOUN
cblr-11897	373	64	show	show	VERB
cblr-11897	373	65	that	that	SCONJ
cblr-11897	373	66	reductions	reduction	NOUN
cblr-11897	373	67	can	can	AUX
cblr-11897	373	68	be	be	AUX
cblr-11897	373	69	coupled	couple	VERB
cblr-11897	373	70	with	with	ADP
cblr-11897	373	71	incomplete	incomplete	ADJ
cblr-11897	373	72	restitution.98	restitution.98	PROPN
cblr-11897	373	73	that	that	SCONJ
cblr-11897	373	74	338	338	NUM
cblr-11897	373	75	solvent	solvent	ADJ
cblr-11897	373	76	and	and	CCONJ
cblr-11897	373	77	distressed	distressed	ADJ
cblr-11897	373	78	firms	firm	NOUN
cblr-11897	373	79	had	have	VERB
cblr-11897	373	80	fines	fine	NOUN
cblr-11897	373	81	reduced	reduce	VERB
cblr-11897	373	82	between	between	ADP
cblr-11897	373	83	2002	2002	NUM
cblr-11897	373	84	and	and	CCONJ
cblr-11897	373	85	2020	2020	NUM
cblr-11897	373	86	because	because	SCONJ
cblr-11897	373	87	of	of	ADP
cblr-11897	373	88	a	a	DET
cblr-11897	373	89	perceived	perceive	VERB
cblr-11897	373	90	inability	inability	NOUN
cblr-11897	373	91	to	to	PART
cblr-11897	373	92	pay	pay	VERB
cblr-11897	373	93	provides	provide	VERB
cblr-11897	373	94	support	support	NOUN
cblr-11897	373	95	for	for	ADP
cblr-11897	373	96	the	the	DET
cblr-11897	373	97	proposition	proposition	NOUN
cblr-11897	373	98	that	that	SCONJ
cblr-11897	373	99	reductions	reduction	NOUN
cblr-11897	373	100	for	for	ADP
cblr-11897	373	101	fear	fear	NOUN
cblr-11897	373	102	of	of	ADP
cblr-11897	373	103	collateral	collateral	ADJ
cblr-11897	373	104	consequences	consequence	NOUN
cblr-11897	373	105	are	be	AUX
cblr-11897	373	106	not	not	PART
cblr-11897	373	107	an	an	DET
cblr-11897	373	108	uncommon	uncommon	ADJ
cblr-11897	373	109	event	event	NOUN
cblr-11897	373	110	,	,	PUNCT
cblr-11897	373	111	but	but	CCONJ
cblr-11897	373	112	are	be	AUX
cblr-11897	373	113	instead	instead	ADV
cblr-11897	373	114	a	a	DET
cblr-11897	373	115	regular	regular	ADJ
cblr-11897	373	116	component	component	NOUN
cblr-11897	373	117	of	of	ADP
cblr-11897	373	118	the	the	DET
cblr-11897	373	119	corporate	corporate	ADJ
cblr-11897	373	120	liability	liability	NOUN
cblr-11897	373	121	decision	decision	NOUN
cblr-11897	373	122	.	.	PUNCT
cblr-11897	374	1	the	the	DET
cblr-11897	374	2	evidence	evidence	NOUN
cblr-11897	374	3	on	on	ADP
cblr-11897	374	4	reductions	reduction	NOUN
cblr-11897	374	5	from	from	ADP
cblr-11897	374	6	the	the	DET
cblr-11897	374	7	sentencing	sentencing	NOUN
cblr-11897	374	8	commission	commission	NOUN
cblr-11897	374	9	data	datum	NOUN
cblr-11897	374	10	restricts	restrict	VERB
cblr-11897	374	11	attention	attention	NOUN
cblr-11897	374	12	to	to	ADP
cblr-11897	374	13	criminal	criminal	ADJ
cblr-11897	374	14	fines	fine	NOUN
cblr-11897	374	15	.	.	PUNCT
cblr-11897	375	1	however	however	ADV
cblr-11897	375	2	,	,	PUNCT
cblr-11897	375	3	the	the	DET
cblr-11897	375	4	vast	vast	ADJ
cblr-11897	375	5	majority	majority	NOUN
cblr-11897	375	6	of	of	ADP
cblr-11897	375	7	corporate	corporate	ADJ
cblr-11897	375	8	fines	fine	NOUN
cblr-11897	375	9	are	be	AUX
cblr-11897	375	10	wholly	wholly	ADV
cblr-11897	375	11	or	or	CCONJ
cblr-11897	375	12	partially	partially	ADV
cblr-11897	375	13	civil	civil	ADJ
cblr-11897	375	14	in	in	ADP
cblr-11897	375	15	nature	nature	NOUN
cblr-11897	375	16	.	.	PUNCT
cblr-11897	376	1	moreover	moreover	ADV
cblr-11897	376	2	,	,	PUNCT
cblr-11897	376	3	the	the	DET
cblr-11897	376	4	total	total	ADJ
cblr-11897	376	5	monetary	monetary	ADJ
cblr-11897	376	6	value	value	NOUN
cblr-11897	376	7	of	of	ADP
cblr-11897	376	8	corporate	corporate	ADJ
cblr-11897	376	9	civil	civil	ADJ
cblr-11897	376	10	fines	fine	NOUN
cblr-11897	376	11	far	far	ADV
cblr-11897	376	12	outstrips	outstrip	VERB
cblr-11897	376	13	the	the	DET
cblr-11897	376	14	total	total	ADJ
cblr-11897	376	15	monetary	monetary	ADJ
cblr-11897	376	16	value	value	NOUN
cblr-11897	376	17	of	of	ADP
cblr-11897	376	18	all	all	DET
cblr-11897	376	19	corporate	corporate	ADJ
cblr-11897	376	20	criminal	criminal	ADJ
cblr-11897	376	21	fines	fine	NOUN
cblr-11897	376	22	.	.	PUNCT
cblr-11897	377	1	according	accord	VERB
cblr-11897	377	2	to	to	ADP
cblr-11897	377	3	data	datum	NOUN
cblr-11897	377	4	from	from	ADP
cblr-11897	377	5	the	the	DET
cblr-11897	377	6	corporate	corporate	ADJ
cblr-11897	377	7	research	research	NOUN
cblr-11897	377	8	project	project	NOUN
cblr-11897	377	9	of	of	ADP
cblr-11897	377	10	good	good	ADJ
cblr-11897	377	11	jobs	job	NOUN
cblr-11897	377	12	first	first	ADJ
cblr-11897	377	13	’s	’s	PART
cblr-11897	377	14	violation	violation	NOUN
cblr-11897	377	15	tracker,99	tracker,99	NOUN
cblr-11897	377	16	eighty	eighty	NUM
cblr-11897	377	17	-	-	PUNCT
cblr-11897	377	18	three	three	NUM
cblr-11897	377	19	of	of	ADP
cblr-11897	377	20	the	the	DET
cblr-11897	377	21	largest	large	ADJ
cblr-11897	377	22	100	100	NUM
cblr-11897	377	23	fines	fine	NOUN
cblr-11897	377	24	imposed	impose	VERB
cblr-11897	377	25	on	on	ADP
cblr-11897	377	26	corporations	corporation	NOUN
cblr-11897	377	27	since	since	SCONJ
cblr-11897	377	28	2000	2000	NUM
cblr-11897	377	29	are	be	AUX
cblr-11897	377	30	wholly	wholly	ADV
cblr-11897	377	31	or	or	CCONJ
cblr-11897	377	32	partially	partially	ADV
cblr-11897	377	33	civil	civil	ADJ
cblr-11897	377	34	in	in	ADP
cblr-11897	377	35	nature	nature	NOUN
cblr-11897	377	36	.	.	PUNCT
cblr-11897	378	1	aggregating	aggregate	VERB
cblr-11897	378	2	across	across	ADP
cblr-11897	378	3	all	all	DET
cblr-11897	378	4	violations	violation	NOUN
cblr-11897	378	5	,	,	PUNCT
cblr-11897	378	6	only	only	ADV
cblr-11897	378	7	0.3	0.3	NUM
cblr-11897	378	8	%	%	NOUN
cblr-11897	378	9	are	be	AUX
cblr-11897	378	10	criminal	criminal	ADJ
cblr-11897	378	11	,	,	PUNCT
cblr-11897	378	12	with	with	ADP
cblr-11897	378	13	the	the	DET
cblr-11897	378	14	rest	rest	NOUN
cblr-11897	378	15	being	being	NOUN
cblr-11897	378	16	civil.100	civil.100	VERB
cblr-11897	378	17	the	the	DET
cblr-11897	378	18	total	total	ADJ
cblr-11897	378	19	monetary	monetary	ADJ
cblr-11897	378	20	value	value	NOUN
cblr-11897	378	21	of	of	ADP
cblr-11897	378	22	corporate	corporate	ADJ
cblr-11897	378	23	civil	civil	ADJ
cblr-11897	378	24	fines	fine	NOUN
cblr-11897	378	25	is	be	AUX
cblr-11897	378	26	also	also	ADV
cblr-11897	378	27	far	far	ADV
cblr-11897	378	28	greater	great	ADJ
cblr-11897	378	29	than	than	ADP
cblr-11897	378	30	corporate	corporate	ADJ
cblr-11897	378	31	criminal	criminal	NOUN
cblr-11897	378	32	fines.101	fines.101	PROPN
cblr-11897	378	33	approximately	approximately	ADV
cblr-11897	378	34	80	80	NUM
cblr-11897	378	35	%	%	NOUN
cblr-11897	378	36	of	of	ADP
cblr-11897	378	37	the	the	DET
cblr-11897	378	38	monetary	monetary	ADJ
cblr-11897	378	39	value	value	NOUN
cblr-11897	378	40	of	of	ADP
cblr-11897	378	41	all	all	DET
cblr-11897	378	42	fines	fine	NOUN
cblr-11897	378	43	at	at	ADP
cblr-11897	378	44	the	the	DET
cblr-11897	378	45	97	97	NUM
cblr-11897	378	46	a	a	DET
cblr-11897	378	47	small	small	ADJ
cblr-11897	378	48	minority	minority	NOUN
cblr-11897	378	49	of	of	ADP
cblr-11897	378	50	observations	observation	NOUN
cblr-11897	378	51	have	have	VERB
cblr-11897	378	52	a	a	DET
cblr-11897	378	53	text	text	NOUN
cblr-11897	378	54	field	field	NOUN
cblr-11897	378	55	explaining	explain	VERB
cblr-11897	378	56	the	the	DET
cblr-11897	378	57	financial	financial	ADJ
cblr-11897	378	58	condition	condition	NOUN
cblr-11897	378	59	of	of	ADP
cblr-11897	378	60	the	the	DET
cblr-11897	378	61	firm	firm	NOUN
cblr-11897	378	62	at	at	ADP
cblr-11897	378	63	the	the	DET
cblr-11897	378	64	time	time	NOUN
cblr-11897	378	65	of	of	ADP
cblr-11897	378	66	sentencing	sentencing	NOUN
cblr-11897	378	67	.	.	PUNCT
cblr-11897	379	1	examples	example	NOUN
cblr-11897	379	2	include	include	VERB
cblr-11897	379	3	:	:	PUNCT
cblr-11897	379	4	“	"	PUNCT
cblr-11897	379	5	seizure	seizure	NOUN
cblr-11897	379	6	of	of	ADP
cblr-11897	379	7	assets	asset	NOUN
cblr-11897	379	8	put	put	VERB
cblr-11897	379	9	company	company	NOUN
cblr-11897	379	10	in	in	ADP
cblr-11897	379	11	jeopardy	jeopardy	NOUN
cblr-11897	379	12	,	,	PUNCT
cblr-11897	379	13	”	"	PUNCT
cblr-11897	379	14	“	"	PUNCT
cblr-11897	379	15	lost	lose	VERB
cblr-11897	379	16	revenue	revenue	NOUN
cblr-11897	379	17	since	since	SCONJ
cblr-11897	379	18	instant	instant	ADJ
cblr-11897	379	19	offense	offense	NOUN
cblr-11897	379	20	,	,	PUNCT
cblr-11897	379	21	”	"	PUNCT
cblr-11897	379	22	“	"	PUNCT
cblr-11897	379	23	very	very	ADV
cblr-11897	379	24	few	few	ADJ
cblr-11897	379	25	assets	asset	NOUN
cblr-11897	379	26	,	,	PUNCT
cblr-11897	379	27	”	"	PUNCT
cblr-11897	379	28	and	and	CCONJ
cblr-11897	379	29	“	"	PUNCT
cblr-11897	379	30	active	active	ADJ
cblr-11897	379	31	but	but	CCONJ
cblr-11897	379	32	no	no	ADV
cblr-11897	379	33	longer	long	ADV
cblr-11897	379	34	viable	viable	ADJ
cblr-11897	379	35	.	.	PUNCT
cblr-11897	379	36	”	"	PUNCT
cblr-11897	380	1	data	datum	NOUN
cblr-11897	380	2	on	on	ADP
cblr-11897	380	3	file	file	NOUN
cblr-11897	380	4	with	with	ADP
cblr-11897	380	5	author	author	NOUN
cblr-11897	380	6	.	.	PUNCT
cblr-11897	381	1	98	98	NUM
cblr-11897	381	2	of	of	ADP
cblr-11897	381	3	the	the	DET
cblr-11897	381	4	solvent	solvent	NOUN
cblr-11897	381	5	and	and	CCONJ
cblr-11897	381	6	distressed	distressed	ADJ
cblr-11897	381	7	firms	firm	NOUN
cblr-11897	381	8	that	that	PRON
cblr-11897	381	9	received	receive	VERB
cblr-11897	381	10	reductions	reduction	NOUN
cblr-11897	381	11	,	,	PUNCT
cblr-11897	381	12	212	212	NUM
cblr-11897	381	13	paid	pay	VERB
cblr-11897	381	14	$	$	SYM
cblr-11897	381	15	0	0	NUM
cblr-11897	381	16	to	to	ADP
cblr-11897	381	17	$	$	SYM
cblr-11897	381	18	99,999	99,999	NUM
cblr-11897	381	19	in	in	ADP
cblr-11897	381	20	restitution	restitution	NOUN
cblr-11897	381	21	,	,	PUNCT
cblr-11897	381	22	eighty	eighty	NUM
cblr-11897	381	23	-	-	PUNCT
cblr-11897	381	24	one	one	NOUN
cblr-11897	381	25	paid	pay	VERB
cblr-11897	381	26	$	$	SYM
cblr-11897	381	27	100,000	100,000	NUM
cblr-11897	381	28	to	to	PART
cblr-11897	381	29	$	$	SYM
cblr-11897	381	30	1	1	NUM
cblr-11897	381	31	million	million	NUM
cblr-11897	381	32	in	in	ADP
cblr-11897	381	33	restitution	restitution	NOUN
cblr-11897	381	34	,	,	PUNCT
cblr-11897	381	35	and	and	CCONJ
cblr-11897	381	36	thirty	thirty	NUM
cblr-11897	381	37	-	-	PUNCT
cblr-11897	381	38	five	five	NUM
cblr-11897	381	39	paid	pay	VERB
cblr-11897	381	40	more	more	ADJ
cblr-11897	381	41	than	than	ADP
cblr-11897	381	42	$	$	SYM
cblr-11897	381	43	1	1	NUM
cblr-11897	381	44	million	million	NUM
cblr-11897	381	45	in	in	ADP
cblr-11897	381	46	restitution	restitution	NOUN
cblr-11897	381	47	.	.	PUNCT
cblr-11897	382	1	data	datum	NOUN
cblr-11897	382	2	on	on	ADP
cblr-11897	382	3	file	file	NOUN
cblr-11897	382	4	with	with	ADP
cblr-11897	382	5	author	author	NOUN
cblr-11897	382	6	.	.	PUNCT
cblr-11897	383	1	99	99	NUM
cblr-11897	383	2	violation	violation	NOUN
cblr-11897	383	3	tracker	tracker	NOUN
cblr-11897	383	4	,	,	PUNCT
cblr-11897	383	5	good	good	ADJ
cblr-11897	383	6	jobs	job	NOUN
cblr-11897	383	7	first	first	ADV
cblr-11897	383	8	,	,	PUNCT
cblr-11897	383	9	supra	supra	PROPN
cblr-11897	383	10	note	note	NOUN
cblr-11897	383	11	85	85	NUM
cblr-11897	383	12	.	.	NOUN
cblr-11897	383	13	100	100	NUM
cblr-11897	384	1	i	i	NOUN
cblr-11897	384	2	d.	d.	PROPN
cblr-11897	384	3	101	101	NUM
cblr-11897	385	1	i	i	PROPN
cblr-11897	385	2	d.	d.	PROPN
cblr-11897	385	3	24	24	NUM
cblr-11897	385	4	columbia	columbia	PROPN
cblr-11897	385	5	business	business	NOUN
cblr-11897	385	6	law	law	PROPN
cblr-11897	385	7	review	review	NOUN
cblr-11897	385	8	[	[	X
cblr-11897	385	9	vol	vol	NOUN
cblr-11897	385	10	.	.	PUNCT
cblr-11897	385	11	2023	2023	NUM
cblr-11897	385	12	federal	federal	ADJ
cblr-11897	385	13	level	level	NOUN
cblr-11897	385	14	are	be	AUX
cblr-11897	385	15	civil	civil	ADJ
cblr-11897	385	16	,	,	PUNCT
cblr-11897	385	17	13	13	NUM
cblr-11897	385	18	%	%	NOUN
cblr-11897	385	19	are	be	AUX
cblr-11897	385	20	criminal	criminal	ADJ
cblr-11897	385	21	,	,	PUNCT
cblr-11897	385	22	and	and	CCONJ
cblr-11897	385	23	7	7	NUM
cblr-11897	385	24	%	%	NOUN
cblr-11897	385	25	are	be	AUX
cblr-11897	385	26	a	a	DET
cblr-11897	385	27	combination	combination	NOUN
cblr-11897	385	28	of	of	ADP
cblr-11897	385	29	civil	civil	ADJ
cblr-11897	385	30	and	and	CCONJ
cblr-11897	385	31	criminal.102	criminal.102	ADP
cblr-11897	385	32	given	give	VERB
cblr-11897	385	33	the	the	DET
cblr-11897	385	34	size	size	NOUN
cblr-11897	385	35	and	and	CCONJ
cblr-11897	385	36	scope	scope	NOUN
cblr-11897	385	37	of	of	ADP
cblr-11897	385	38	civil	civil	ADJ
cblr-11897	385	39	fines	fine	NOUN
cblr-11897	385	40	,	,	PUNCT
cblr-11897	385	41	coupled	couple	VERB
cblr-11897	385	42	with	with	ADP
cblr-11897	385	43	the	the	DET
cblr-11897	385	44	legal	legal	ADJ
cblr-11897	385	45	basis	basis	NOUN
cblr-11897	385	46	for	for	ADP
cblr-11897	385	47	reducing	reduce	VERB
cblr-11897	385	48	these	these	DET
cblr-11897	385	49	fines	fine	NOUN
cblr-11897	385	50	presented	present	VERB
cblr-11897	385	51	in	in	ADP
cblr-11897	385	52	section	section	NOUN
cblr-11897	385	53	2	2	NUM
cblr-11897	385	54	,	,	PUNCT
cblr-11897	385	55	the	the	DET
cblr-11897	385	56	number	number	NOUN
cblr-11897	385	57	of	of	ADP
cblr-11897	385	58	reductions	reduction	NOUN
cblr-11897	385	59	in	in	ADP
cblr-11897	385	60	corporate	corporate	ADJ
cblr-11897	385	61	liability	liability	NOUN
cblr-11897	385	62	is	be	AUX
cblr-11897	385	63	likely	likely	ADJ
cblr-11897	385	64	to	to	PART
cblr-11897	385	65	be	be	AUX
cblr-11897	385	66	considerably	considerably	ADV
cblr-11897	385	67	higher	high	ADJ
cblr-11897	385	68	than	than	ADP
cblr-11897	385	69	what	what	PRON
cblr-11897	385	70	is	be	AUX
cblr-11897	385	71	presented	present	VERB
cblr-11897	385	72	here	here	ADV
cblr-11897	385	73	.	.	PUNCT
cblr-11897	386	1	while	while	SCONJ
cblr-11897	386	2	i	i	PRON
cblr-11897	386	3	can	can	AUX
cblr-11897	386	4	not	not	PART
cblr-11897	386	5	present	present	VERB
cblr-11897	386	6	statistical	statistical	ADJ
cblr-11897	386	7	evidence	evidence	NOUN
cblr-11897	386	8	on	on	ADP
cblr-11897	386	9	reductions	reduction	NOUN
cblr-11897	386	10	in	in	ADP
cblr-11897	386	11	civil	civil	ADJ
cblr-11897	386	12	fines	fine	NOUN
cblr-11897	386	13	,	,	PUNCT
cblr-11897	386	14	the	the	DET
cblr-11897	386	15	case	case	NOUN
cblr-11897	386	16	studies	study	NOUN
cblr-11897	386	17	in	in	ADP
cblr-11897	386	18	the	the	DET
cblr-11897	386	19	next	next	ADJ
cblr-11897	386	20	section	section	NOUN
cblr-11897	386	21	include	include	VERB
cblr-11897	386	22	reductions	reduction	NOUN
cblr-11897	386	23	in	in	ADP
cblr-11897	386	24	both	both	CCONJ
cblr-11897	386	25	civil	civil	ADJ
cblr-11897	386	26	and	and	CCONJ
cblr-11897	386	27	criminal	criminal	ADJ
cblr-11897	386	28	liability	liability	NOUN
cblr-11897	386	29	.	.	PUNCT
cblr-11897	387	1	b.	b.	PROPN
cblr-11897	388	1	what	what	PRON
cblr-11897	388	2	is	be	AUX
cblr-11897	388	3	driving	drive	VERB
cblr-11897	388	4	reductions	reduction	NOUN
cblr-11897	388	5	?	?	PUNCT
cblr-11897	389	1	the	the	DET
cblr-11897	389	2	data	datum	NOUN
cblr-11897	389	3	on	on	ADP
cblr-11897	389	4	corporate	corporate	ADJ
cblr-11897	389	5	criminal	criminal	ADJ
cblr-11897	389	6	penalties	penalty	NOUN
cblr-11897	389	7	illustrate	illustrate	VERB
cblr-11897	389	8	that	that	SCONJ
cblr-11897	389	9	reductions	reduction	NOUN
cblr-11897	389	10	on	on	ADP
cblr-11897	389	11	account	account	NOUN
cblr-11897	389	12	of	of	ADP
cblr-11897	389	13	corporations	corporation	NOUN
cblr-11897	389	14	’	'	PUNCT
cblr-11897	389	15	financial	financial	ADJ
cblr-11897	389	16	conditions	condition	NOUN
cblr-11897	389	17	are	be	AUX
cblr-11897	389	18	a	a	DET
cblr-11897	389	19	regular	regular	ADJ
cblr-11897	389	20	part	part	NOUN
cblr-11897	389	21	of	of	ADP
cblr-11897	389	22	the	the	DET
cblr-11897	389	23	corporate	corporate	ADJ
cblr-11897	389	24	-	-	PUNCT
cblr-11897	389	25	liability	liability	NOUN
cblr-11897	389	26	decision	decision	NOUN
cblr-11897	389	27	.	.	PUNCT
cblr-11897	390	1	however	however	ADV
cblr-11897	390	2	,	,	PUNCT
cblr-11897	390	3	the	the	DET
cblr-11897	390	4	data	datum	NOUN
cblr-11897	390	5	do	do	AUX
cblr-11897	390	6	not	not	PART
cblr-11897	390	7	indicate	indicate	VERB
cblr-11897	390	8	which	which	DET
cblr-11897	390	9	factors	factor	NOUN
cblr-11897	390	10	shape	shape	VERB
cblr-11897	390	11	the	the	DET
cblr-11897	390	12	decision	decision	NOUN
cblr-11897	390	13	.	.	PUNCT
cblr-11897	391	1	in	in	ADP
cblr-11897	391	2	this	this	DET
cblr-11897	391	3	section	section	NOUN
cblr-11897	391	4	,	,	PUNCT
cblr-11897	391	5	i	i	PRON
cblr-11897	391	6	present	present	VERB
cblr-11897	391	7	case	case	NOUN
cblr-11897	391	8	studies	study	NOUN
cblr-11897	391	9	to	to	PART
cblr-11897	391	10	explore	explore	VERB
cblr-11897	391	11	how	how	SCONJ
cblr-11897	391	12	officials	official	NOUN
cblr-11897	391	13	think	think	VERB
cblr-11897	391	14	about	about	ADP
cblr-11897	391	15	the	the	DET
cblr-11897	391	16	potential	potential	NOUN
cblr-11897	391	17	for	for	ADP
cblr-11897	391	18	financial	financial	ADJ
cblr-11897	391	19	distress	distress	NOUN
cblr-11897	391	20	.	.	PUNCT
cblr-11897	392	1	consider	consider	VERB
cblr-11897	392	2	the	the	DET
cblr-11897	392	3	following	follow	VERB
cblr-11897	392	4	examples	example	NOUN
cblr-11897	392	5	:	:	PUNCT
cblr-11897	392	6	•	•	ADV
cblr-11897	392	7	in	in	ADP
cblr-11897	392	8	2005	2005	NUM
cblr-11897	392	9	,	,	PUNCT
cblr-11897	392	10	hynix	hynix	NOUN
cblr-11897	392	11	semiconductor	semiconductor	NOUN
cblr-11897	392	12	pled	plead	VERB
cblr-11897	392	13	guilty	guilty	ADJ
cblr-11897	392	14	to	to	ADP
cblr-11897	392	15	price	price	VERB
cblr-11897	392	16	fixing.103	fixing.103	NUM
cblr-11897	392	17	the	the	DET
cblr-11897	392	18	settlement	settlement	NOUN
cblr-11897	392	19	agreement	agreement	NOUN
cblr-11897	392	20	states	state	VERB
cblr-11897	392	21	that	that	SCONJ
cblr-11897	392	22	even	even	ADV
cblr-11897	392	23	after	after	ADP
cblr-11897	392	24	having	having	AUX
cblr-11897	392	25	adjusted	adjust	VERB
cblr-11897	392	26	the	the	DET
cblr-11897	392	27	fine	fine	ADJ
cblr-11897	392	28	downward	downward	ADV
cblr-11897	392	29	for	for	ADP
cblr-11897	392	30	“	"	PUNCT
cblr-11897	392	31	substantial	substantial	ADJ
cblr-11897	392	32	assistance	assistance	NOUN
cblr-11897	392	33	,	,	PUNCT
cblr-11897	392	34	”	"	PUNCT
cblr-11897	392	35	the	the	DET
cblr-11897	392	36	fine	fine	NOUN
cblr-11897	392	37	still	still	ADV
cblr-11897	392	38	“	"	PUNCT
cblr-11897	392	39	would	would	AUX
cblr-11897	392	40	have	have	AUX
cblr-11897	392	41	exceeded	exceed	VERB
cblr-11897	392	42	defendant	defendant	NOUN
cblr-11897	392	43	’s	’s	PART
cblr-11897	392	44	ability	ability	NOUN
cblr-11897	392	45	to	to	PART
cblr-11897	392	46	pay	pay	VERB
cblr-11897	392	47	.	.	PUNCT
cblr-11897	392	48	”104	”104	PUNCT
cblr-11897	393	1	the	the	DET
cblr-11897	393	2	fine	fine	NOUN
cblr-11897	393	3	was	be	AUX
cblr-11897	393	4	therefore	therefore	ADV
cblr-11897	393	5	reduced	reduce	VERB
cblr-11897	393	6	further	far	ADV
cblr-11897	393	7	“	"	PUNCT
cblr-11897	393	8	due	due	ADP
cblr-11897	393	9	to	to	ADP
cblr-11897	393	10	the	the	DET
cblr-11897	393	11	inability	inability	NOUN
cblr-11897	393	12	of	of	ADP
cblr-11897	393	13	the	the	DET
cblr-11897	393	14	defendant	defendant	NOUN
cblr-11897	393	15	to	to	PART
cblr-11897	393	16	make	make	VERB
cblr-11897	393	17	restitution	restitution	NOUN
cblr-11897	393	18	to	to	ADP
cblr-11897	393	19	victims	victim	NOUN
cblr-11897	393	20	and	and	CCONJ
cblr-11897	393	21	pay	pay	VERB
cblr-11897	393	22	a	a	DET
cblr-11897	393	23	fine	fine	NOUN
cblr-11897	393	24	greater	great	ADJ
cblr-11897	393	25	than	than	ADP
cblr-11897	393	26	that	that	PRON
cblr-11897	393	27	recommended	recommend	VERB
cblr-11897	393	28	without	without	ADP
cblr-11897	393	29	substantially	substantially	ADV
cblr-11897	393	30	jeopardizing	jeopardize	VERB
cblr-11897	393	31	its	its	PRON
cblr-11897	393	32	continued	continued	ADJ
cblr-11897	393	33	viability	viability	NOUN
cblr-11897	393	34	.	.	PUNCT
cblr-11897	394	1	”105	”105	ADJ
cblr-11897	394	2	•	•	NOUN
cblr-11897	394	3	in	in	ADP
cblr-11897	394	4	2009	2009	NUM
cblr-11897	394	5	,	,	PUNCT
cblr-11897	394	6	the	the	DET
cblr-11897	394	7	department	department	PROPN
cblr-11897	394	8	of	of	ADP
cblr-11897	394	9	justice	justice	PROPN
cblr-11897	394	10	settled	settle	VERB
cblr-11897	394	11	charges	charge	NOUN
cblr-11897	394	12	of	of	ADP
cblr-11897	394	13	fraudulent	fraudulent	ADJ
cblr-11897	394	14	lending	lending	NOUN
cblr-11897	394	15	practices	practice	NOUN
cblr-11897	394	16	with	with	ADP
cblr-11897	394	17	beazer	beazer	PROPN
cblr-11897	394	18	homes.106	homes.106	PROPN
cblr-11897	394	19	the	the	DET
cblr-11897	394	20	settlement	settlement	NOUN
cblr-11897	394	21	agreement	agreement	NOUN
cblr-11897	394	22	states	state	VERB
cblr-11897	394	23	that	that	SCONJ
cblr-11897	394	24	“	"	PUNCT
cblr-11897	394	25	the	the	DET
cblr-11897	394	26	imposition	imposition	NOUN
cblr-11897	394	27	of	of	ADP
cblr-11897	394	28	additional	additional	ADJ
cblr-11897	394	29	criminal	criminal	ADJ
cblr-11897	394	30	penalties	penalty	NOUN
cblr-11897	394	31	or	or	CCONJ
cblr-11897	394	32	the	the	DET
cblr-11897	394	33	requirement	requirement	NOUN
cblr-11897	394	34	of	of	ADP
cblr-11897	394	35	102	102	NUM
cblr-11897	394	36	i	i	PROPN
cblr-11897	394	37	d.	d.	PROPN
cblr-11897	394	38	103	103	NUM
cblr-11897	394	39	plea	plea	NOUN
cblr-11897	394	40	agreement	agreement	NOUN
cblr-11897	394	41	at	at	ADP
cblr-11897	394	42	4	4	NUM
cblr-11897	394	43	,	,	PUNCT
cblr-11897	394	44	united	united	ADJ
cblr-11897	394	45	states	states	PROPN
cblr-11897	394	46	.	.	PUNCT
cblr-11897	395	1	v.	v.	ADP
cblr-11897	395	2	hynix	hynix	PROPN
cblr-11897	395	3	semiconductor	semiconductor	PROPN
cblr-11897	395	4	inc	inc	PROPN
cblr-11897	395	5	.	.	PROPN
cblr-11897	395	6	,	,	PUNCT
cblr-11897	395	7	no	no	INTJ
cblr-11897	395	8	.	.	PUNCT
cblr-11897	396	1	cr	cr	PROPN
cblr-11897	396	2	05	05	NUM
cblr-11897	396	3	-	-	SYM
cblr-11897	396	4	249	249	NUM
cblr-11897	396	5	pjh	pjh	PROPN
cblr-11897	396	6	(	(	PUNCT
cblr-11897	396	7	n.d	n.d	PROPN
cblr-11897	396	8	.	.	PROPN
cblr-11897	396	9	cal	cal	PROPN
cblr-11897	396	10	.	.	PUNCT
cblr-11897	397	1	may	may	AUX
cblr-11897	397	2	11	11	NUM
cblr-11897	397	3	,	,	PUNCT
cblr-11897	397	4	2005	2005	NUM
cblr-11897	397	5	)	)	PUNCT
cblr-11897	397	6	.	.	PUNCT
cblr-11897	398	1	104	104	NUM
cblr-11897	399	1	i	i	PRON
cblr-11897	399	2	d.	d.	PROPN
cblr-11897	399	3	at	at	ADP
cblr-11897	399	4	7	7	NUM
cblr-11897	399	5	.	.	NUM
cblr-11897	399	6	105	105	NUM
cblr-11897	400	1	i	i	PRON
cblr-11897	400	2	d.	d.	PROPN
cblr-11897	400	3	at	at	ADP
cblr-11897	400	4	7	7	NUM
cblr-11897	400	5	.	.	SYM
cblr-11897	400	6	106	106	NUM
cblr-11897	400	7	deferred	defer	VERB
cblr-11897	400	8	prosecution	prosecution	NOUN
cblr-11897	400	9	agreement	agreement	NOUN
cblr-11897	400	10	,	,	PUNCT
cblr-11897	400	11	united	united	PROPN
cblr-11897	400	12	states	states	PROPN
cblr-11897	400	13	.	.	PUNCT
cblr-11897	401	1	v.	v.	PROPN
cblr-11897	401	2	beazer	beazer	PROPN
cblr-11897	401	3	homes	homes	PROPN
cblr-11897	401	4	usa	usa	PROPN
cblr-11897	401	5	,	,	PUNCT
cblr-11897	401	6	inc	inc	PROPN
cblr-11897	401	7	.	.	PROPN
cblr-11897	401	8	,	,	PUNCT
cblr-11897	401	9	no	no	INTJ
cblr-11897	401	10	.	.	PUNCT
cblr-11897	402	1	3:09cr113	3:09cr113	NUM
cblr-11897	402	2	-	-	SYM
cblr-11897	402	3	w	w	PROPN
cblr-11897	402	4	(	(	PUNCT
cblr-11897	402	5	w.d.n.c	w.d.n.c	PROPN
cblr-11897	402	6	.	.	PROPN
cblr-11897	402	7	jul	jul	PROPN
cblr-11897	402	8	.	.	PROPN
cblr-11897	402	9	1	1	NUM
cblr-11897	402	10	,	,	PUNCT
cblr-11897	402	11	2009	2009	NUM
cblr-11897	402	12	)	)	PUNCT
cblr-11897	402	13	.	.	PUNCT
cblr-11897	403	1	no	no	INTJ
cblr-11897	403	2	.	.	NOUN
cblr-11897	403	3	1	1	NUM
cblr-11897	403	4	]	]	X
cblr-11897	403	5	corporate	corporate	ADJ
cblr-11897	403	6	liability	liability	NOUN
cblr-11897	403	7	,	,	PUNCT
cblr-11897	403	8	collateral	collateral	ADJ
cblr-11897	403	9	consequences	consequence	NOUN
cblr-11897	403	10	,	,	PUNCT
cblr-11897	403	11	&	&	CCONJ
cblr-11897	403	12	capital	capital	NOUN
cblr-11897	403	13	structure	structure	NOUN
cblr-11897	403	14	25	25	NUM
cblr-11897	403	15	additional	additional	ADJ
cblr-11897	403	16	payment	payment	NOUN
cblr-11897	403	17	at	at	ADP
cblr-11897	403	18	this	this	DET
cblr-11897	403	19	time	time	NOUN
cblr-11897	403	20	would	would	AUX
cblr-11897	403	21	jeopardize	jeopardize	VERB
cblr-11897	403	22	the	the	DET
cblr-11897	403	23	solvency	solvency	NOUN
cblr-11897	403	24	of	of	ADP
cblr-11897	403	25	beazer	beazer	PROPN
cblr-11897	403	26	and	and	CCONJ
cblr-11897	403	27	put	put	VERB
cblr-11897	403	28	at	at	ADP
cblr-11897	403	29	risk	risk	NOUN
cblr-11897	403	30	the	the	DET
cblr-11897	403	31	employment	employment	NOUN
cblr-11897	403	32	of	of	ADP
cblr-11897	403	33	approximately	approximately	ADV
cblr-11897	403	34	15,000	15,000	NUM
cblr-11897	403	35	employees	employee	NOUN
cblr-11897	403	36	and	and	CCONJ
cblr-11897	403	37	full	full	ADJ
cblr-11897	403	38	-	-	PUNCT
cblr-11897	403	39	time	time	NOUN
cblr-11897	403	40	contractors	contractor	NOUN
cblr-11897	403	41	not	not	PART
cblr-11897	403	42	involved	involve	VERB
cblr-11897	403	43	in	in	ADP
cblr-11897	403	44	the	the	DET
cblr-11897	403	45	criminal	criminal	ADJ
cblr-11897	403	46	wrongdoing	wrongdoing	NOUN
cblr-11897	403	47	.	.	PUNCT
cblr-11897	403	48	”107	”107	PUNCT
cblr-11897	404	1	•	•	ADV
cblr-11897	404	2	in	in	ADP
cblr-11897	404	3	2014	2014	NUM
cblr-11897	404	4	,	,	PUNCT
cblr-11897	404	5	alcoa	alcoa	PROPN
cblr-11897	404	6	settled	settle	VERB
cblr-11897	404	7	with	with	ADP
cblr-11897	404	8	the	the	DET
cblr-11897	404	9	department	department	PROPN
cblr-11897	404	10	of	of	ADP
cblr-11897	404	11	justice	justice	PROPN
cblr-11897	404	12	and	and	CCONJ
cblr-11897	404	13	the	the	DET
cblr-11897	404	14	securities	securities	PROPN
cblr-11897	404	15	and	and	CCONJ
cblr-11897	404	16	exchange	exchange	PROPN
cblr-11897	404	17	commission	commission	PROPN
cblr-11897	404	18	following	follow	VERB
cblr-11897	404	19	twenty	twenty	NUM
cblr-11897	404	20	years	year	NOUN
cblr-11897	404	21	of	of	ADP
cblr-11897	404	22	bribery	bribery	NOUN
cblr-11897	404	23	charges	charge	NOUN
cblr-11897	404	24	in	in	ADP
cblr-11897	404	25	violation	violation	NOUN
cblr-11897	404	26	of	of	ADP
cblr-11897	404	27	the	the	DET
cblr-11897	404	28	foreign	foreign	ADJ
cblr-11897	404	29	corrupt	corrupt	ADJ
cblr-11897	404	30	practices	practice	NOUN
cblr-11897	404	31	act.108	act.108	ADP
cblr-11897	404	32	prosecutors	prosecutor	NOUN
cblr-11897	404	33	allowed	allow	VERB
cblr-11897	404	34	for	for	ADP
cblr-11897	404	35	a	a	DET
cblr-11897	404	36	final	final	ADJ
cblr-11897	404	37	penalty	penalty	NOUN
cblr-11897	404	38	significantly	significantly	ADV
cblr-11897	404	39	less	less	ADJ
cblr-11897	404	40	than	than	ADP
cblr-11897	404	41	the	the	DET
cblr-11897	404	42	amount	amount	NOUN
cblr-11897	404	43	alcoa	alcoa	PROPN
cblr-11897	404	44	profited	profit	VERB
cblr-11897	404	45	from	from	ADP
cblr-11897	404	46	its	its	PRON
cblr-11897	404	47	illegal	illegal	ADJ
cblr-11897	404	48	activity	activity	NOUN
cblr-11897	404	49	,	,	PUNCT
cblr-11897	404	50	because	because	SCONJ
cblr-11897	404	51	a	a	DET
cblr-11897	404	52	heftier	hefty	ADJ
cblr-11897	404	53	fine	fine	NOUN
cblr-11897	404	54	would	would	AUX
cblr-11897	404	55	have	have	VERB
cblr-11897	404	56	“	"	PUNCT
cblr-11897	404	57	substantially	substantially	ADV
cblr-11897	404	58	jeopardiz[ed	jeopardiz[ed	PROPN
cblr-11897	404	59	]	]	X
cblr-11897	404	60	alcoa	alcoa	PROPN
cblr-11897	404	61	’s	’s	PART
cblr-11897	404	62	ability	ability	NOUN
cblr-11897	404	63	to	to	PART
cblr-11897	404	64	compete	compete	VERB
cblr-11897	404	65	.	.	PUNCT
cblr-11897	404	66	.	.	PUNCT
cblr-11897	404	67	.	.	PUNCT
cblr-11897	405	1	including	include	VERB
cblr-11897	405	2	,	,	PUNCT
cblr-11897	405	3	but	but	CCONJ
cblr-11897	405	4	not	not	PART
cblr-11897	405	5	limited	limit	VERB
cblr-11897	405	6	to	to	ADP
cblr-11897	405	7	,	,	PUNCT
cblr-11897	405	8	its	its	PRON
cblr-11897	405	9	ability	ability	NOUN
cblr-11897	405	10	to	to	PART
cblr-11897	405	11	fund	fund	VERB
cblr-11897	405	12	its	its	PRON
cblr-11897	405	13	sustaining	sustain	VERB
cblr-11897	405	14	and	and	CCONJ
cblr-11897	405	15	improving	improve	VERB
cblr-11897	405	16	capital	capital	NOUN
cblr-11897	405	17	expenditures	expenditure	NOUN
cblr-11897	405	18	,	,	PUNCT
cblr-11897	405	19	its	its	PRON
cblr-11897	405	20	ability	ability	NOUN
cblr-11897	405	21	to	to	PART
cblr-11897	405	22	invest	invest	VERB
cblr-11897	405	23	in	in	ADP
cblr-11897	405	24	research	research	NOUN
cblr-11897	405	25	and	and	CCONJ
cblr-11897	405	26	development	development	NOUN
cblr-11897	405	27	,	,	PUNCT
cblr-11897	405	28	its	its	PRON
cblr-11897	405	29	ability	ability	NOUN
cblr-11897	405	30	to	to	PART
cblr-11897	405	31	fund	fund	VERB
cblr-11897	405	32	its	its	PRON
cblr-11897	405	33	pension	pension	NOUN
cblr-11897	405	34	obligations	obligation	NOUN
cblr-11897	405	35	,	,	PUNCT
cblr-11897	405	36	and	and	CCONJ
cblr-11897	405	37	its	its	PRON
cblr-11897	405	38	ability	ability	NOUN
cblr-11897	405	39	to	to	PART
cblr-11897	405	40	maintain	maintain	VERB
cblr-11897	405	41	necessary	necessary	ADJ
cblr-11897	405	42	cash	cash	NOUN
cblr-11897	405	43	reserves	reserve	NOUN
cblr-11897	405	44	to	to	PART
cblr-11897	405	45	fund	fund	VERB
cblr-11897	405	46	its	its	PRON
cblr-11897	405	47	operations	operation	NOUN
cblr-11897	405	48	and	and	CCONJ
cblr-11897	405	49	meet	meet	VERB
cblr-11897	405	50	its	its	PRON
cblr-11897	405	51	liabilities	liability	NOUN
cblr-11897	405	52	.	.	PUNCT
cblr-11897	406	1	”109	”109	VERB
cblr-11897	406	2	•	•	NOUN
cblr-11897	406	3	in	in	ADP
cblr-11897	406	4	2012	2012	NUM
cblr-11897	406	5	,	,	PUNCT
cblr-11897	406	6	the	the	DET
cblr-11897	406	7	european	european	PROPN
cblr-11897	406	8	commission	commission	PROPN
cblr-11897	406	9	purportedly	purportedly	ADV
cblr-11897	406	10	reduced	reduce	VERB
cblr-11897	406	11	by	by	ADP
cblr-11897	406	12	85	85	NUM
cblr-11897	406	13	%	%	NOUN
cblr-11897	406	14	the	the	DET
cblr-11897	406	15	fine	fine	NOUN
cblr-11897	406	16	imposed	impose	VERB
cblr-11897	406	17	on	on	ADP
cblr-11897	406	18	technicolor	technicolor	NOUN
cblr-11897	406	19	for	for	ADP
cblr-11897	406	20	anticompetitive	anticompetitive	ADJ
cblr-11897	406	21	behavior	behavior	NOUN
cblr-11897	406	22	,	,	PUNCT
cblr-11897	406	23	from	from	ADP
cblr-11897	406	24	€	€	SYM
cblr-11897	406	25	275.5	275.5	NUM
cblr-11897	406	26	million	million	NUM
cblr-11897	406	27	to	to	PART
cblr-11897	406	28	€	€	SYM
cblr-11897	406	29	38.6	38.6	NUM
cblr-11897	406	30	million	million	NUM
cblr-11897	406	31	,	,	PUNCT
cblr-11897	406	32	because	because	SCONJ
cblr-11897	406	33	of	of	ADP
cblr-11897	406	34	technicolor	technicolor	NOUN
cblr-11897	406	35	’s	’s	PART
cblr-11897	406	36	perceived	perceive	VERB
cblr-11897	406	37	inability	inability	NOUN
cblr-11897	406	38	to	to	PART
cblr-11897	406	39	pay	pay	VERB
cblr-11897	406	40	the	the	DET
cblr-11897	406	41	larger	large	ADJ
cblr-11897	406	42	amount.110	amount.110	NOUN
cblr-11897	406	43	•	•	NOUN
cblr-11897	406	44	in	in	ADP
cblr-11897	406	45	2018	2018	NUM
cblr-11897	406	46	,	,	PUNCT
cblr-11897	406	47	iav	iav	PROPN
cblr-11897	406	48	gmbh	gmbh	PROPN
cblr-11897	406	49	pled	plead	VERB
cblr-11897	406	50	guilty	guilty	ADJ
cblr-11897	406	51	to	to	ADP
cblr-11897	406	52	working	work	VERB
cblr-11897	406	53	with	with	ADP
cblr-11897	406	54	volkswagen	volkswagen	NOUN
cblr-11897	406	55	to	to	PART
cblr-11897	406	56	design	design	VERB
cblr-11897	406	57	,	,	PUNCT
cblr-11897	406	58	test	test	NOUN
cblr-11897	406	59	,	,	PUNCT
cblr-11897	406	60	and	and	CCONJ
cblr-11897	406	61	implement	implement	VERB
cblr-11897	406	62	software	software	NOUN
cblr-11897	406	63	to	to	PART
cblr-11897	406	64	cheat	cheat	VERB
cblr-11897	406	65	the	the	DET
cblr-11897	406	66	u.s	u.s	PROPN
cblr-11897	406	67	.	.	PROPN
cblr-11897	406	68	emissions	emission	NOUN
cblr-11897	406	69	testing	testing	NOUN
cblr-11897	406	70	process.111	process.111	PROPN
cblr-11897	406	71	prosecutors	prosecutor	NOUN
cblr-11897	406	72	ultimately	ultimately	ADV
cblr-11897	406	73	set	set	VERB
cblr-11897	406	74	the	the	DET
cblr-11897	406	75	fine	fine	NOUN
cblr-11897	406	76	at	at	ADP
cblr-11897	406	77	$	$	SYM
cblr-11897	406	78	35	35	NUM
cblr-11897	406	79	million	million	NUM
cblr-11897	406	80	,	,	PUNCT
cblr-11897	406	81	an	an	DET
cblr-11897	406	82	amount	amount	NOUN
cblr-11897	406	83	far	far	ADV
cblr-11897	406	84	below	below	ADP
cblr-11897	406	85	the	the	DET
cblr-11897	406	86	ussg	ussg	ADJ
cblr-11897	406	87	guideline	guideline	NOUN
cblr-11897	406	88	range	range	NOUN
cblr-11897	406	89	,	,	PUNCT
cblr-11897	406	90	following	follow	VERB
cblr-11897	406	91	their	their	PRON
cblr-11897	406	92	107	107	NUM
cblr-11897	406	93	i	i	PRON
cblr-11897	406	94	d.	d.	PROPN
cblr-11897	406	95	at	at	ADP
cblr-11897	406	96	3	3	NUM
cblr-11897	406	97	.	.	NOUN
cblr-11897	406	98	108	108	NUM
cblr-11897	406	99	plea	plea	NOUN
cblr-11897	406	100	agreement	agreement	NOUN
cblr-11897	406	101	,	,	PUNCT
cblr-11897	406	102	united	united	PROPN
cblr-11897	406	103	states	states	PROPN
cblr-11897	406	104	v.	v.	PROPN
cblr-11897	406	105	alcoa	alcoa	PROPN
cblr-11897	406	106	world	world	PROPN
cblr-11897	406	107	alumina	alumina	PROPN
cblr-11897	406	108	llc	llc	PROPN
cblr-11897	406	109	,	,	PUNCT
cblr-11897	406	110	no	no	INTJ
cblr-11897	406	111	.	.	PUNCT
cblr-11897	407	1	2:14	2:14	NUM
cblr-11897	407	2	-	-	PUNCT
cblr-11897	407	3	cr-00007	cr-00007	NOUN
cblr-11897	407	4	-	-	PUNCT
cblr-11897	407	5	dwa	dwa	NOUN
cblr-11897	407	6	(	(	PUNCT
cblr-11897	407	7	w.d	w.d	PROPN
cblr-11897	407	8	.	.	PROPN
cblr-11897	407	9	pa	pa	PROPN
cblr-11897	407	10	.	.	PUNCT
cblr-11897	407	11	jan	jan	PROPN
cblr-11897	407	12	.	.	PROPN
cblr-11897	407	13	9	9	NUM
cblr-11897	407	14	,	,	PUNCT
cblr-11897	407	15	2014	2014	NUM
cblr-11897	407	16	)	)	PUNCT
cblr-11897	407	17	.	.	PUNCT
cblr-11897	408	1	109	109	NUM
cblr-11897	409	1	i	i	PROPN
cblr-11897	409	2	d.	d.	NOUN
cblr-11897	409	3	110	110	NUM
cblr-11897	409	4	l.	l.	PROPN
cblr-11897	409	5	bus	bus	PROPN
cblr-11897	409	6	.	.	PUNCT
cblr-11897	410	1	rsch	rsch	PROPN
cblr-11897	410	2	.	.	PUNCT
cblr-11897	411	1	,	,	PUNCT
cblr-11897	411	2	the	the	DET
cblr-11897	411	3	public	public	ADJ
cblr-11897	411	4	competition	competition	NOUN
cblr-11897	411	5	enforcement	enforcement	NOUN
cblr-11897	411	6	review	review	NOUN
cblr-11897	411	7	113	113	NUM
cblr-11897	411	8	(	(	PUNCT
cblr-11897	411	9	5th	5th	ADJ
cblr-11897	411	10	ed	ed	NOUN
cblr-11897	411	11	.	.	PROPN
cblr-11897	411	12	2013	2013	NUM
cblr-11897	411	13	)	)	PUNCT
cblr-11897	411	14	;	;	PUNCT
cblr-11897	411	15	arnold	arnold	PROPN
cblr-11897	411	16	&	&	CCONJ
cblr-11897	411	17	porter	porter	PROPN
cblr-11897	411	18	,	,	PUNCT
cblr-11897	411	19	the	the	DET
cblr-11897	411	20	public	public	ADJ
cblr-11897	411	21	competition	competition	NOUN
cblr-11897	411	22	enforcement	enforcement	NOUN
cblr-11897	411	23	overview	overview	NOUN
cblr-11897	411	24	,	,	PUNCT
cblr-11897	411	25	arnold	arnold	PROPN
cblr-11897	411	26	&	&	CCONJ
cblr-11897	411	27	porter	porter	PROPN
cblr-11897	411	28	(	(	PUNCT
cblr-11897	411	29	may	may	PROPN
cblr-11897	411	30	2013	2013	NUM
cblr-11897	411	31	)	)	PUNCT
cblr-11897	411	32	,	,	PUNCT
cblr-11897	411	33	https://www.arnoldporter.com/~/media/files/perspectives/publications/2013	https://www.arnoldporter.com/~/media/files/perspectives/publications/2013	PROPN
cblr-11897	411	34	/06	/06	PUNCT
cblr-11897	411	35	/	/	SYM
cblr-11897	411	36	the	the	DET
cblr-11897	411	37	-	-	PUNCT
cblr-11897	411	38	public	public	ADJ
cblr-11897	411	39	-	-	PUNCT
cblr-11897	411	40	competition	competition	NOUN
cblr-11897	411	41	-	-	PUNCT
cblr-11897	411	42	enforcementreview	enforcementreview	NOUN
cblr-11897	411	43	/	/	SYM
cblr-11897	411	44	files	file	NOUN
cblr-11897	411	45	/	/	SYM
cblr-11897	411	46	publication	publication	NOUN
cblr-11897	411	47	/	/	SYM
cblr-11897	411	48	fileattachment	fileattachment	NOUN
cblr-11897	411	49	/	/	SYM
cblr-11897	411	50	european	european	NOUN
cblr-11897	411	51	-	-	PUNCT
cblr-11897	411	52	union.pdf	union.pdf	X
cblr-11897	411	53	[	[	X
cblr-11897	411	54	https://perma.cc/8tv8-epbr	https://perma.cc/8tv8-epbr	X
cblr-11897	411	55	]	]	X
cblr-11897	411	56	.	.	PUNCT
cblr-11897	411	57	111	111	NUM
cblr-11897	411	58	plea	plea	NOUN
cblr-11897	411	59	agreement	agreement	NOUN
cblr-11897	411	60	,	,	PUNCT
cblr-11897	411	61	united	united	PROPN
cblr-11897	411	62	states	states	PROPN
cblr-11897	411	63	v.	v.	ADP
cblr-11897	411	64	iav	iav	PROPN
cblr-11897	411	65	gmbh	gmbh	PROPN
cblr-11897	411	66	,	,	PUNCT
cblr-11897	411	67	no	no	INTJ
cblr-11897	411	68	.	.	NOUN
cblr-11897	412	1	16	16	NUM
cblr-11897	412	2	-	-	PUNCT
cblr-11897	412	3	cr-20394	cr-20394	NOUN
cblr-11897	412	4	(	(	PUNCT
cblr-11897	412	5	e.d	e.d	PROPN
cblr-11897	412	6	.	.	PROPN
cblr-11897	412	7	mich	mich	PROPN
cblr-11897	412	8	.	.	PUNCT
cblr-11897	413	1	dec	dec	PROPN
cblr-11897	413	2	.	.	PROPN
cblr-11897	413	3	18	18	NUM
cblr-11897	413	4	,	,	PUNCT
cblr-11897	413	5	2018	2018	NUM
cblr-11897	413	6	)	)	PUNCT
cblr-11897	413	7	.	.	PUNCT
cblr-11897	414	1	26	26	NUM
cblr-11897	414	2	columbia	columbia	PROPN
cblr-11897	414	3	business	business	NOUN
cblr-11897	414	4	law	law	PROPN
cblr-11897	414	5	review	review	NOUN
cblr-11897	414	6	[	[	X
cblr-11897	414	7	vol	vol	NOUN
cblr-11897	414	8	.	.	PUNCT
cblr-11897	414	9	2023	2023	NUM
cblr-11897	414	10	determination	determination	NOUN
cblr-11897	414	11	that	that	SCONJ
cblr-11897	414	12	“	"	PUNCT
cblr-11897	414	13	the	the	DET
cblr-11897	414	14	defendant	defendant	NOUN
cblr-11897	414	15	can	can	AUX
cblr-11897	414	16	not	not	PART
cblr-11897	414	17	and	and	CCONJ
cblr-11897	414	18	is	be	AUX
cblr-11897	414	19	not	not	PART
cblr-11897	414	20	likely	likely	ADJ
cblr-11897	414	21	to	to	PART
cblr-11897	414	22	become	become	VERB
cblr-11897	414	23	able	able	ADJ
cblr-11897	414	24	(	(	PUNCT
cblr-11897	414	25	even	even	ADV
cblr-11897	414	26	on	on	ADP
cblr-11897	414	27	an	an	DET
cblr-11897	414	28	installment	installment	NOUN
cblr-11897	414	29	schedule	schedule	NOUN
cblr-11897	414	30	)	)	PUNCT
cblr-11897	414	31	to	to	PART
cblr-11897	414	32	pay	pay	VERB
cblr-11897	414	33	the	the	DET
cblr-11897	414	34	minimum	minimum	ADJ
cblr-11897	414	35	guideline	guideline	NOUN
cblr-11897	414	36	fine	fine	NOUN
cblr-11897	414	37	.	.	PUNCT
cblr-11897	415	1	”112	”112	PROPN
cblr-11897	416	1	•	•	ADV
cblr-11897	416	2	in	in	ADP
cblr-11897	416	3	2003	2003	NUM
cblr-11897	416	4	,	,	PUNCT
cblr-11897	416	5	the	the	DET
cblr-11897	416	6	olympic	olympic	ADJ
cblr-11897	416	7	pipeline	pipeline	PROPN
cblr-11897	416	8	company	company	NOUN
cblr-11897	416	9	entered	enter	VERB
cblr-11897	416	10	into	into	ADP
cblr-11897	416	11	a	a	DET
cblr-11897	416	12	consent	consent	NOUN
cblr-11897	416	13	decree	decree	NOUN
cblr-11897	416	14	to	to	PART
cblr-11897	416	15	pay	pay	VERB
cblr-11897	416	16	civil	civil	ADJ
cblr-11897	416	17	penalties	penalty	NOUN
cblr-11897	416	18	arising	arise	VERB
cblr-11897	416	19	from	from	ADP
cblr-11897	416	20	a	a	DET
cblr-11897	416	21	pipeline	pipeline	NOUN
cblr-11897	416	22	explosion	explosion	NOUN
cblr-11897	416	23	that	that	PRON
cblr-11897	416	24	killed	kill	VERB
cblr-11897	416	25	three	three	NUM
cblr-11897	416	26	children.113	children.113	NOUN
cblr-11897	416	27	according	accord	VERB
cblr-11897	416	28	to	to	ADP
cblr-11897	416	29	the	the	DET
cblr-11897	416	30	decree	decree	NOUN
cblr-11897	416	31	,	,	PUNCT
cblr-11897	416	32	“	"	PUNCT
cblr-11897	416	33	[	[	X
cblr-11897	416	34	t]he	t]he	ADV
cblr-11897	416	35	united	united	ADJ
cblr-11897	416	36	states	states	PROPN
cblr-11897	416	37	has	have	AUX
cblr-11897	416	38	substantially	substantially	ADV
cblr-11897	416	39	reduced	reduce	VERB
cblr-11897	416	40	olympic	olympic	ADJ
cblr-11897	416	41	’s	’s	PART
cblr-11897	416	42	civil	civil	ADJ
cblr-11897	416	43	penalty	penalty	NOUN
cblr-11897	416	44	and	and	CCONJ
cblr-11897	416	45	agreed	agree	VERB
cblr-11897	416	46	to	to	ADP
cblr-11897	416	47	a	a	DET
cblr-11897	416	48	payment	payment	NOUN
cblr-11897	416	49	schedule	schedule	NOUN
cblr-11897	416	50	based	base	VERB
cblr-11897	416	51	on	on	ADP
cblr-11897	416	52	financial	financial	ADJ
cblr-11897	416	53	information	information	NOUN
cblr-11897	416	54	that	that	PRON
cblr-11897	416	55	olympic	olympic	NOUN
cblr-11897	416	56	provided	provide	VERB
cblr-11897	416	57	during	during	ADP
cblr-11897	416	58	settlement	settlement	NOUN
cblr-11897	416	59	discussions	discussion	NOUN
cblr-11897	416	60	demonstrating	demonstrate	VERB
cblr-11897	416	61	that	that	SCONJ
cblr-11897	416	62	olympic	olympic	PROPN
cblr-11897	416	63	lacks	lack	VERB
cblr-11897	416	64	the	the	DET
cblr-11897	416	65	economic	economic	ADJ
cblr-11897	416	66	ability	ability	NOUN
cblr-11897	416	67	to	to	PART
cblr-11897	416	68	pay	pay	VERB
cblr-11897	416	69	a	a	DET
cblr-11897	416	70	larger	large	ADJ
cblr-11897	416	71	penalty	penalty	NOUN
cblr-11897	416	72	.	.	PUNCT
cblr-11897	416	73	”114	”114	PUNCT
cblr-11897	417	1	in	in	ADP
cblr-11897	417	2	the	the	DET
cblr-11897	417	3	appendix	appendix	NOUN
cblr-11897	417	4	,	,	PUNCT
cblr-11897	417	5	i	i	PRON
cblr-11897	417	6	explore	explore	VERB
cblr-11897	417	7	each	each	PRON
cblr-11897	417	8	of	of	ADP
cblr-11897	417	9	these	these	DET
cblr-11897	417	10	cases	case	NOUN
cblr-11897	417	11	in	in	ADP
cblr-11897	417	12	considerable	considerable	ADJ
cblr-11897	417	13	detail	detail	NOUN
cblr-11897	417	14	.	.	PUNCT
cblr-11897	418	1	for	for	ADP
cblr-11897	418	2	each	each	DET
cblr-11897	418	3	case	case	NOUN
cblr-11897	418	4	,	,	PUNCT
cblr-11897	418	5	i	i	PRON
cblr-11897	418	6	consider	consider	VERB
cblr-11897	418	7	the	the	DET
cblr-11897	418	8	fine	fine	NOUN
cblr-11897	418	9	imposed	impose	VERB
cblr-11897	418	10	,	,	PUNCT
cblr-11897	418	11	the	the	DET
cblr-11897	418	12	government	government	NOUN
cblr-11897	418	13	’s	’s	PART
cblr-11897	418	14	reasons	reason	NOUN
cblr-11897	418	15	for	for	ADP
cblr-11897	418	16	reducing	reduce	VERB
cblr-11897	418	17	liability	liability	NOUN
cblr-11897	418	18	,	,	PUNCT
cblr-11897	418	19	and	and	CCONJ
cblr-11897	418	20	the	the	DET
cblr-11897	418	21	corporation	corporation	NOUN
cblr-11897	418	22	’s	’s	PART
cblr-11897	418	23	financial	financial	ADJ
cblr-11897	418	24	condition	condition	NOUN
cblr-11897	418	25	at	at	ADP
cblr-11897	418	26	the	the	DET
cblr-11897	418	27	time	time	NOUN
cblr-11897	418	28	.	.	PUNCT
cblr-11897	419	1	in	in	ADP
cblr-11897	419	2	this	this	DET
cblr-11897	419	3	section	section	NOUN
cblr-11897	419	4	,	,	PUNCT
cblr-11897	419	5	i	i	PRON
cblr-11897	419	6	discuss	discuss	VERB
cblr-11897	419	7	which	which	DET
cblr-11897	419	8	aspects	aspect	NOUN
cblr-11897	419	9	of	of	ADP
cblr-11897	419	10	the	the	DET
cblr-11897	419	11	corporations	corporation	NOUN
cblr-11897	419	12	’	'	PUNCT
cblr-11897	419	13	finances	finance	NOUN
cblr-11897	419	14	appear	appear	VERB
cblr-11897	419	15	to	to	PART
cblr-11897	419	16	have	have	AUX
cblr-11897	419	17	driven	drive	VERB
cblr-11897	419	18	the	the	DET
cblr-11897	419	19	decisions	decision	NOUN
cblr-11897	419	20	to	to	PART
cblr-11897	419	21	reduce	reduce	VERB
cblr-11897	419	22	liability	liability	NOUN
cblr-11897	419	23	.	.	PUNCT
cblr-11897	420	1	a	a	DET
cblr-11897	420	2	corporation	corporation	NOUN
cblr-11897	420	3	’s	’s	PART
cblr-11897	420	4	financial	financial	ADJ
cblr-11897	420	5	position	position	NOUN
cblr-11897	420	6	depends	depend	VERB
cblr-11897	420	7	largely	largely	ADV
cblr-11897	420	8	on	on	ADP
cblr-11897	420	9	its	its	PRON
cblr-11897	420	10	assets	asset	NOUN
cblr-11897	420	11	and	and	CCONJ
cblr-11897	420	12	liabilities	liability	NOUN
cblr-11897	420	13	.	.	PUNCT
cblr-11897	421	1	an	an	DET
cblr-11897	421	2	asset	asset	NOUN
cblr-11897	421	3	is	be	AUX
cblr-11897	421	4	any	any	DET
cblr-11897	421	5	resource	resource	NOUN
cblr-11897	421	6	a	a	DET
cblr-11897	421	7	corporation	corporation	NOUN
cblr-11897	421	8	owns	own	VERB
cblr-11897	421	9	that	that	PRON
cblr-11897	421	10	is	be	AUX
cblr-11897	421	11	expected	expect	VERB
cblr-11897	421	12	to	to	PART
cblr-11897	421	13	generate	generate	VERB
cblr-11897	421	14	future	future	ADJ
cblr-11897	421	15	value	value	NOUN
cblr-11897	421	16	.	.	PUNCT
cblr-11897	422	1	assets	asset	NOUN
cblr-11897	422	2	may	may	AUX
cblr-11897	422	3	be	be	AUX
cblr-11897	422	4	tangible	tangible	ADJ
cblr-11897	422	5	or	or	CCONJ
cblr-11897	422	6	intangible	intangible	ADJ
cblr-11897	422	7	,	,	PUNCT
cblr-11897	422	8	and	and	CCONJ
cblr-11897	422	9	can	can	AUX
cblr-11897	422	10	include	include	VERB
cblr-11897	422	11	land	land	NOUN
cblr-11897	422	12	,	,	PUNCT
cblr-11897	422	13	inventory	inventory	NOUN
cblr-11897	422	14	,	,	PUNCT
cblr-11897	422	15	cash	cash	NOUN
cblr-11897	422	16	,	,	PUNCT
cblr-11897	422	17	investment	investment	NOUN
cblr-11897	422	18	securities	security	NOUN
cblr-11897	422	19	,	,	PUNCT
cblr-11897	422	20	intellectual	intellectual	ADJ
cblr-11897	422	21	property	property	NOUN
cblr-11897	422	22	,	,	PUNCT
cblr-11897	422	23	and	and	CCONJ
cblr-11897	422	24	goodwill	goodwill	NOUN
cblr-11897	422	25	.	.	PUNCT
cblr-11897	423	1	a	a	DET
cblr-11897	423	2	liability	liability	NOUN
cblr-11897	423	3	is	be	AUX
cblr-11897	423	4	any	any	DET
cblr-11897	423	5	debt	debt	NOUN
cblr-11897	423	6	that	that	PRON
cblr-11897	423	7	a	a	DET
cblr-11897	423	8	corporation	corporation	NOUN
cblr-11897	423	9	owes	owe	VERB
cblr-11897	423	10	.	.	PUNCT
cblr-11897	424	1	liabilities	liability	NOUN
cblr-11897	424	2	are	be	AUX
cblr-11897	424	3	usually	usually	ADV
cblr-11897	424	4	represented	represent	VERB
cblr-11897	424	5	as	as	ADP
cblr-11897	424	6	a	a	DET
cblr-11897	424	7	sum	sum	NOUN
cblr-11897	424	8	of	of	ADP
cblr-11897	424	9	money	money	NOUN
cblr-11897	424	10	,	,	PUNCT
cblr-11897	424	11	and	and	CCONJ
cblr-11897	424	12	can	can	AUX
cblr-11897	424	13	include	include	VERB
cblr-11897	424	14	loans	loan	NOUN
cblr-11897	424	15	,	,	PUNCT
cblr-11897	424	16	mortgages	mortgage	NOUN
cblr-11897	424	17	,	,	PUNCT
cblr-11897	424	18	and	and	CCONJ
cblr-11897	424	19	accounts	account	VERB
cblr-11897	424	20	payable	payable	ADJ
cblr-11897	424	21	.	.	PUNCT
cblr-11897	425	1	the	the	DET
cblr-11897	425	2	corporation	corporation	NOUN
cblr-11897	425	3	’s	’s	PART
cblr-11897	425	4	book	book	NOUN
cblr-11897	425	5	value	value	NOUN
cblr-11897	425	6	is	be	AUX
cblr-11897	425	7	the	the	DET
cblr-11897	425	8	net	net	ADJ
cblr-11897	425	9	value	value	NOUN
cblr-11897	425	10	of	of	ADP
cblr-11897	425	11	its	its	PRON
cblr-11897	425	12	assets	asset	NOUN
cblr-11897	425	13	minus	minus	CCONJ
cblr-11897	425	14	its	its	PRON
cblr-11897	425	15	liabilities.115	liabilities.115	NOUN
cblr-11897	425	16	in	in	ADP
cblr-11897	425	17	theory	theory	NOUN
cblr-11897	425	18	,	,	PUNCT
cblr-11897	425	19	the	the	DET
cblr-11897	425	20	book	book	NOUN
cblr-11897	425	21	value	value	NOUN
cblr-11897	425	22	is	be	AUX
cblr-11897	425	23	the	the	DET
cblr-11897	425	24	corporation	corporation	NOUN
cblr-11897	425	25	’s	’s	PART
cblr-11897	425	26	total	total	ADJ
cblr-11897	425	27	present	present	ADJ
cblr-11897	425	28	-	-	PUNCT
cblr-11897	425	29	day	day	NOUN
cblr-11897	425	30	value	value	NOUN
cblr-11897	425	31	if	if	SCONJ
cblr-11897	425	32	all	all	DET
cblr-11897	425	33	assets	asset	NOUN
cblr-11897	425	34	were	be	AUX
cblr-11897	425	35	liquidated	liquidate	VERB
cblr-11897	425	36	and	and	CCONJ
cblr-11897	425	37	all	all	DET
cblr-11897	425	38	liabilities	liability	NOUN
cblr-11897	425	39	were	be	AUX
cblr-11897	425	40	repaid	repay	VERB
cblr-11897	425	41	.	.	PUNCT
cblr-11897	426	1	all	all	DET
cblr-11897	426	2	the	the	DET
cblr-11897	426	3	firms	firm	NOUN
cblr-11897	426	4	profiled	profile	VERB
cblr-11897	426	5	above	above	ADV
cblr-11897	426	6	(	(	PUNCT
cblr-11897	426	7	or	or	CCONJ
cblr-11897	426	8	their	their	PRON
cblr-11897	426	9	parent	parent	NOUN
cblr-11897	426	10	companies	company	NOUN
cblr-11897	426	11	)	)	PUNCT
cblr-11897	426	12	had	have	VERB
cblr-11897	426	13	book	book	NOUN
cblr-11897	426	14	values	value	NOUN
cblr-11897	426	15	well	well	ADV
cblr-11897	426	16	in	in	ADP
cblr-11897	426	17	excess	excess	NOUN
cblr-11897	426	18	of	of	ADP
cblr-11897	426	19	the	the	DET
cblr-11897	426	20	fines	fine	NOUN
cblr-11897	426	21	imposed	impose	VERB
cblr-11897	426	22	.	.	PUNCT
cblr-11897	427	1	at	at	ADP
cblr-11897	427	2	the	the	DET
cblr-11897	427	3	112	112	NUM
cblr-11897	427	4	i	i	PROPN
cblr-11897	427	5	d.	d.	NOUN
cblr-11897	427	6	at	at	ADP
cblr-11897	427	7	7	7	NUM
cblr-11897	427	8	.	.	SYM
cblr-11897	427	9	113	113	NUM
cblr-11897	427	10	notice	notice	NOUN
cblr-11897	427	11	of	of	ADP
cblr-11897	427	12	lodging	lodging	NOUN
cblr-11897	427	13	of	of	ADP
cblr-11897	427	14	consent	consent	NOUN
cblr-11897	427	15	decrees	decree	NOUN
cblr-11897	427	16	,	,	PUNCT
cblr-11897	427	17	united	united	PROPN
cblr-11897	427	18	states	states	PROPN
cblr-11897	427	19	v.	v.	ADP
cblr-11897	427	20	shell	shell	PROPN
cblr-11897	427	21	pipeline	pipeline	NOUN
cblr-11897	427	22	company	company	NOUN
cblr-11897	427	23	,	,	PUNCT
cblr-11897	427	24	no	no	INTJ
cblr-11897	427	25	.	.	PUNCT
cblr-11897	427	26	cv-02	cv-02	NOUN
cblr-11897	427	27	-	-	PUNCT
cblr-11897	427	28	1178r	1178r	NUM
cblr-11897	427	29	(	(	PUNCT
cblr-11897	427	30	w.d	w.d	PROPN
cblr-11897	427	31	.	.	PROPN
cblr-11897	427	32	wa	wa	PROPN
cblr-11897	427	33	.	.	PROPN
cblr-11897	427	34	jan	jan	PROPN
cblr-11897	427	35	.	.	PROPN
cblr-11897	427	36	17	17	NUM
cblr-11897	427	37	,	,	PUNCT
cblr-11897	427	38	2003	2003	NUM
cblr-11897	427	39	)	)	PUNCT
cblr-11897	427	40	.	.	PUNCT
cblr-11897	428	1	114	114	NUM
cblr-11897	429	1	i	i	PRON
cblr-11897	429	2	d.	d.	PROPN
cblr-11897	429	3	at	at	ADP
cblr-11897	429	4	2	2	NUM
cblr-11897	429	5	.	.	SYM
cblr-11897	429	6	115	115	NUM
cblr-11897	429	7	marriott	marriott	PROPN
cblr-11897	429	8	pru	pru	PROPN
cblr-11897	429	9	,	,	PUNCT
cblr-11897	429	10	j.r	j.r	PROPN
cblr-11897	429	11	.	.	PROPN
cblr-11897	429	12	edwards	edwards	PROPN
cblr-11897	429	13	&	&	CCONJ
cblr-11897	429	14	howard	howard	PROPN
cblr-11897	429	15	j.	j.	PROPN
cblr-11897	429	16	mellett	mellett	PROPN
cblr-11897	429	17	,	,	PUNCT
cblr-11897	429	18	introduction	introduction	NOUN
cblr-11897	429	19	to	to	ADP
cblr-11897	429	20	accounting	account	VERB
cblr-11897	429	21	15	15	NUM
cblr-11897	429	22	(	(	PUNCT
cblr-11897	429	23	sage	sage	NOUN
cblr-11897	429	24	publications	publication	NOUN
cblr-11897	429	25	,	,	PUNCT
cblr-11897	429	26	ltd	ltd	PROPN
cblr-11897	429	27	.	.	PROPN
cblr-11897	429	28	,	,	PUNCT
cblr-11897	429	29	3rd	3rd	ADJ
cblr-11897	429	30	ed	ed	NOUN
cblr-11897	429	31	.	.	PUNCT
cblr-11897	429	32	2002	2002	NUM
cblr-11897	429	33	)	)	PUNCT
cblr-11897	429	34	.	.	PUNCT
cblr-11897	430	1	no	no	INTJ
cblr-11897	430	2	.	.	NOUN
cblr-11897	430	3	1	1	NUM
cblr-11897	430	4	]	]	X
cblr-11897	430	5	corporate	corporate	ADJ
cblr-11897	430	6	liability	liability	NOUN
cblr-11897	430	7	,	,	PUNCT
cblr-11897	430	8	collateral	collateral	ADJ
cblr-11897	430	9	consequences	consequence	NOUN
cblr-11897	430	10	,	,	PUNCT
cblr-11897	430	11	&	&	CCONJ
cblr-11897	430	12	capital	capital	NOUN
cblr-11897	430	13	structure	structure	NOUN
cblr-11897	430	14	27	27	NUM
cblr-11897	430	15	lowest	low	ADJ
cblr-11897	430	16	end	end	NOUN
cblr-11897	430	17	,	,	PUNCT
cblr-11897	430	18	beazer	beazer	PROPN
cblr-11897	430	19	’s	’s	PART
cblr-11897	430	20	book	book	NOUN
cblr-11897	430	21	value	value	NOUN
cblr-11897	430	22	was	be	AUX
cblr-11897	430	23	four	four	NUM
cblr-11897	430	24	times	time	NOUN
cblr-11897	430	25	greater	great	ADJ
cblr-11897	430	26	than	than	ADP
cblr-11897	430	27	its	its	PRON
cblr-11897	430	28	fine;116	fine;116	PROPN
cblr-11897	430	29	at	at	ADP
cblr-11897	430	30	the	the	DET
cblr-11897	430	31	highest	high	ADJ
cblr-11897	430	32	end	end	NOUN
cblr-11897	430	33	,	,	PUNCT
cblr-11897	430	34	alcoa	alcoa	PROPN
cblr-11897	430	35	’s	’s	PART
cblr-11897	430	36	book	book	NOUN
cblr-11897	430	37	value	value	NOUN
cblr-11897	430	38	exceeded	exceed	VERB
cblr-11897	430	39	its	its	PRON
cblr-11897	430	40	fine	fine	NOUN
cblr-11897	430	41	by	by	ADP
cblr-11897	430	42	a	a	DET
cblr-11897	430	43	multiple	multiple	NOUN
cblr-11897	430	44	of	of	ADP
cblr-11897	430	45	seventeen.117	seventeen.117	NOUN
cblr-11897	430	46	these	these	DET
cblr-11897	430	47	ratios	ratio	NOUN
cblr-11897	430	48	indicate	indicate	VERB
cblr-11897	430	49	that	that	SCONJ
cblr-11897	430	50	each	each	PRON
cblr-11897	430	51	of	of	ADP
cblr-11897	430	52	the	the	DET
cblr-11897	430	53	firms	firm	NOUN
cblr-11897	430	54	could	could	AUX
cblr-11897	430	55	have	have	AUX
cblr-11897	430	56	liquidated	liquidate	VERB
cblr-11897	430	57	their	their	PRON
cblr-11897	430	58	assets	asset	NOUN
cblr-11897	430	59	and	and	CCONJ
cblr-11897	430	60	used	use	VERB
cblr-11897	430	61	the	the	DET
cblr-11897	430	62	proceeds	proceed	NOUN
cblr-11897	430	63	to	to	PART
cblr-11897	430	64	pay	pay	VERB
cblr-11897	430	65	fines	fine	NOUN
cblr-11897	430	66	considerably	considerably	ADV
cblr-11897	430	67	higher	high	ADJ
cblr-11897	430	68	than	than	ADP
cblr-11897	430	69	those	those	PRON
cblr-11897	430	70	imposed	impose	VERB
cblr-11897	430	71	.	.	PUNCT
cblr-11897	431	1	but	but	CCONJ
cblr-11897	431	2	even	even	ADV
cblr-11897	431	3	in	in	ADP
cblr-11897	431	4	the	the	DET
cblr-11897	431	5	event	event	NOUN
cblr-11897	431	6	of	of	ADP
cblr-11897	431	7	more	more	ADV
cblr-11897	431	8	substantial	substantial	ADJ
cblr-11897	431	9	fines	fine	NOUN
cblr-11897	431	10	,	,	PUNCT
cblr-11897	431	11	liquidation	liquidation	NOUN
cblr-11897	431	12	would	would	AUX
cblr-11897	431	13	have	have	AUX
cblr-11897	431	14	been	be	AUX
cblr-11897	431	15	unnecessary	unnecessary	ADJ
cblr-11897	431	16	to	to	PART
cblr-11897	431	17	satisfy	satisfy	VERB
cblr-11897	431	18	the	the	DET
cblr-11897	431	19	penalties	penalty	NOUN
cblr-11897	431	20	.	.	PUNCT
cblr-11897	432	1	corporations	corporation	NOUN
cblr-11897	432	2	with	with	ADP
cblr-11897	432	3	positive	positive	ADJ
cblr-11897	432	4	book	book	NOUN
cblr-11897	432	5	values	value	NOUN
cblr-11897	432	6	can	can	AUX
cblr-11897	432	7	generally	generally	ADV
cblr-11897	432	8	borrow	borrow	VERB
cblr-11897	432	9	against	against	ADP
cblr-11897	432	10	their	their	PRON
cblr-11897	432	11	assets	asset	NOUN
cblr-11897	432	12	and	and	CCONJ
cblr-11897	432	13	future	future	ADJ
cblr-11897	432	14	earnings	earning	NOUN
cblr-11897	432	15	.	.	PUNCT
cblr-11897	433	1	the	the	DET
cblr-11897	433	2	amount	amount	NOUN
cblr-11897	433	3	that	that	PRON
cblr-11897	433	4	a	a	DET
cblr-11897	433	5	firm	firm	NOUN
cblr-11897	433	6	can	can	AUX
cblr-11897	433	7	borrow	borrow	VERB
cblr-11897	433	8	and	and	CCONJ
cblr-11897	433	9	the	the	DET
cblr-11897	433	10	interest	interest	NOUN
cblr-11897	433	11	rate	rate	NOUN
cblr-11897	433	12	imposed	impose	VERB
cblr-11897	433	13	on	on	ADP
cblr-11897	433	14	that	that	DET
cblr-11897	433	15	loan	loan	NOUN
cblr-11897	433	16	will	will	AUX
cblr-11897	433	17	generally	generally	ADV
cblr-11897	433	18	depend	depend	VERB
cblr-11897	433	19	in	in	ADP
cblr-11897	433	20	part	part	NOUN
cblr-11897	433	21	on	on	ADP
cblr-11897	433	22	the	the	DET
cblr-11897	433	23	firm	firm	NOUN
cblr-11897	433	24	’s	’s	PART
cblr-11897	433	25	existing	exist	VERB
cblr-11897	433	26	assets	asset	NOUN
cblr-11897	433	27	and	and	CCONJ
cblr-11897	433	28	liabilities	liability	NOUN
cblr-11897	433	29	.	.	PUNCT
cblr-11897	434	1	in	in	ADP
cblr-11897	434	2	the	the	DET
cblr-11897	434	3	cases	case	NOUN
cblr-11897	434	4	considered	consider	VERB
cblr-11897	434	5	above	above	ADV
cblr-11897	434	6	,	,	PUNCT
cblr-11897	434	7	only	only	ADV
cblr-11897	434	8	olympic	olympic	ADJ
cblr-11897	434	9	pipeline	pipeline	NOUN
cblr-11897	434	10	appears	appear	VERB
cblr-11897	434	11	to	to	PART
cblr-11897	434	12	have	have	AUX
cblr-11897	434	13	faced	face	VERB
cblr-11897	434	14	an	an	DET
cblr-11897	434	15	imminent	imminent	ADJ
cblr-11897	434	16	threat	threat	NOUN
cblr-11897	434	17	of	of	ADP
cblr-11897	434	18	insolvency	insolvency	NOUN
cblr-11897	434	19	.	.	PUNCT
cblr-11897	435	1	not	not	PART
cblr-11897	435	2	all	all	DET
cblr-11897	435	3	assets	asset	NOUN
cblr-11897	435	4	and	and	CCONJ
cblr-11897	435	5	liabilities	liability	NOUN
cblr-11897	435	6	are	be	AUX
cblr-11897	435	7	the	the	DET
cblr-11897	435	8	same	same	ADJ
cblr-11897	435	9	.	.	PUNCT
cblr-11897	436	1	assets	asset	NOUN
cblr-11897	436	2	and	and	CCONJ
cblr-11897	436	3	liabilities	liability	NOUN
cblr-11897	436	4	are	be	AUX
cblr-11897	436	5	considered	consider	VERB
cblr-11897	436	6	current	current	ADJ
cblr-11897	436	7	if	if	SCONJ
cblr-11897	436	8	they	they	PRON
cblr-11897	436	9	are	be	AUX
cblr-11897	436	10	short	short	ADJ
cblr-11897	436	11	-	-	PUNCT
cblr-11897	436	12	term	term	NOUN
cblr-11897	436	13	.	.	PUNCT
cblr-11897	437	1	current	current	ADJ
cblr-11897	437	2	assets	asset	NOUN
cblr-11897	437	3	are	be	AUX
cblr-11897	437	4	assets	asset	NOUN
cblr-11897	437	5	that	that	PRON
cblr-11897	437	6	are	be	AUX
cblr-11897	437	7	easily	easily	ADV
cblr-11897	437	8	convertible	convertible	ADJ
cblr-11897	437	9	into	into	ADP
cblr-11897	437	10	cash	cash	NOUN
cblr-11897	437	11	within	within	ADP
cblr-11897	437	12	one	one	NUM
cblr-11897	437	13	year	year	NOUN
cblr-11897	437	14	,	,	PUNCT
cblr-11897	437	15	including	include	VERB
cblr-11897	437	16	cash	cash	NOUN
cblr-11897	437	17	and	and	CCONJ
cblr-11897	437	18	its	its	PRON
cblr-11897	437	19	equivalents	equivalent	NOUN
cblr-11897	437	20	,	,	PUNCT
cblr-11897	437	21	marketable	marketable	ADJ
cblr-11897	437	22	securities	security	NOUN
cblr-11897	437	23	,	,	PUNCT
cblr-11897	437	24	and	and	CCONJ
cblr-11897	437	25	accounts	account	VERB
cblr-11897	437	26	receivable	receivable	ADJ
cblr-11897	437	27	.	.	PUNCT
cblr-11897	438	1	likewise	likewise	ADV
cblr-11897	438	2	,	,	PUNCT
cblr-11897	438	3	current	current	ADJ
cblr-11897	438	4	liabilities	liability	NOUN
cblr-11897	438	5	are	be	AUX
cblr-11897	438	6	debts	debt	NOUN
cblr-11897	438	7	that	that	PRON
cblr-11897	438	8	are	be	AUX
cblr-11897	438	9	due	due	ADJ
cblr-11897	438	10	within	within	ADP
cblr-11897	438	11	one	one	NUM
cblr-11897	438	12	year	year	NOUN
cblr-11897	438	13	,	,	PUNCT
cblr-11897	438	14	including	include	VERB
cblr-11897	438	15	accounts	account	NOUN
cblr-11897	438	16	payable	payable	ADJ
cblr-11897	438	17	,	,	PUNCT
cblr-11897	438	18	short	short	ADJ
cblr-11897	438	19	-	-	PUNCT
cblr-11897	438	20	term	term	NOUN
cblr-11897	438	21	debt	debt	NOUN
cblr-11897	438	22	,	,	PUNCT
cblr-11897	438	23	and	and	CCONJ
cblr-11897	438	24	maturing	mature	VERB
cblr-11897	438	25	long	long	ADJ
cblr-11897	438	26	-	-	PUNCT
cblr-11897	438	27	term	term	NOUN
cblr-11897	438	28	debt	debt	NOUN
cblr-11897	438	29	.	.	PUNCT
cblr-11897	439	1	net	net	ADJ
cblr-11897	439	2	current	current	ADJ
cblr-11897	439	3	assets	asset	NOUN
cblr-11897	439	4	represent	represent	VERB
cblr-11897	439	5	the	the	DET
cblr-11897	439	6	difference	difference	NOUN
cblr-11897	439	7	between	between	ADP
cblr-11897	439	8	current	current	ADJ
cblr-11897	439	9	assets	asset	NOUN
cblr-11897	439	10	and	and	CCONJ
cblr-11897	439	11	current	current	ADJ
cblr-11897	439	12	liabilities	liability	NOUN
cblr-11897	439	13	.	.	PUNCT
cblr-11897	440	1	if	if	SCONJ
cblr-11897	440	2	a	a	DET
cblr-11897	440	3	corporation	corporation	NOUN
cblr-11897	440	4	’s	’s	PART
cblr-11897	440	5	net	net	ADJ
cblr-11897	440	6	current	current	ADJ
cblr-11897	440	7	assets	asset	NOUN
cblr-11897	440	8	are	be	AUX
cblr-11897	440	9	positive	positive	ADJ
cblr-11897	440	10	,	,	PUNCT
cblr-11897	440	11	the	the	DET
cblr-11897	440	12	corporation	corporation	NOUN
cblr-11897	440	13	can	can	AUX
cblr-11897	440	14	be	be	AUX
cblr-11897	440	15	expected	expect	VERB
cblr-11897	440	16	to	to	PART
cblr-11897	440	17	pay	pay	VERB
cblr-11897	440	18	its	its	PRON
cblr-11897	440	19	financial	financial	ADJ
cblr-11897	440	20	obligations	obligation	NOUN
cblr-11897	440	21	without	without	ADP
cblr-11897	440	22	raising	raise	VERB
cblr-11897	440	23	external	external	ADJ
cblr-11897	440	24	capital	capital	NOUN
cblr-11897	440	25	.	.	PUNCT
cblr-11897	441	1	if	if	SCONJ
cblr-11897	441	2	,	,	PUNCT
cblr-11897	441	3	however	however	ADV
cblr-11897	441	4	,	,	PUNCT
cblr-11897	441	5	the	the	DET
cblr-11897	441	6	corporation	corporation	NOUN
cblr-11897	441	7	has	have	VERB
cblr-11897	441	8	negative	negative	ADJ
cblr-11897	441	9	net	net	ADJ
cblr-11897	441	10	current	current	ADJ
cblr-11897	441	11	assets	asset	NOUN
cblr-11897	441	12	,	,	PUNCT
cblr-11897	441	13	it	it	PRON
cblr-11897	441	14	may	may	AUX
cblr-11897	441	15	need	need	VERB
cblr-11897	441	16	to	to	PART
cblr-11897	441	17	raise	raise	VERB
cblr-11897	441	18	capital	capital	NOUN
cblr-11897	441	19	to	to	PART
cblr-11897	441	20	meet	meet	VERB
cblr-11897	441	21	its	its	PRON
cblr-11897	441	22	debts	debt	NOUN
cblr-11897	441	23	.	.	PUNCT
cblr-11897	442	1	low	low	ADJ
cblr-11897	442	2	or	or	CCONJ
cblr-11897	442	3	negative	negative	ADJ
cblr-11897	442	4	net	net	ADJ
cblr-11897	442	5	current	current	ADJ
cblr-11897	442	6	assets	asset	NOUN
cblr-11897	442	7	appear	appear	VERB
cblr-11897	442	8	to	to	PART
cblr-11897	442	9	drive	drive	VERB
cblr-11897	442	10	officials	official	NOUN
cblr-11897	442	11	’	'	PUNCT
cblr-11897	442	12	fears	fear	NOUN
cblr-11897	442	13	of	of	ADP
cblr-11897	442	14	collateral	collateral	ADJ
cblr-11897	442	15	consequences	consequence	NOUN
cblr-11897	442	16	and	and	CCONJ
cblr-11897	442	17	the	the	DET
cblr-11897	442	18	resultant	resultant	NOUN
cblr-11897	442	19	reductions	reduction	NOUN
cblr-11897	442	20	in	in	ADP
cblr-11897	442	21	corporate	corporate	ADJ
cblr-11897	442	22	liability	liability	NOUN
cblr-11897	442	23	.	.	PUNCT
cblr-11897	443	1	of	of	ADP
cblr-11897	443	2	the	the	DET
cblr-11897	443	3	firms	firm	NOUN
cblr-11897	443	4	above	above	ADV
cblr-11897	443	5	,	,	PUNCT
cblr-11897	443	6	only	only	ADV
cblr-11897	443	7	one	one	NUM
cblr-11897	443	8	had	have	VERB
cblr-11897	443	9	net	net	ADJ
cblr-11897	443	10	current	current	ADJ
cblr-11897	443	11	assets	asset	NOUN
cblr-11897	443	12	significantly	significantly	ADV
cblr-11897	443	13	greater	great	ADJ
cblr-11897	443	14	than	than	ADP
cblr-11897	443	15	their	their	PRON
cblr-11897	443	16	originallycalculated	originallycalculate	VERB
cblr-11897	443	17	fine.118	fine.118	PROPN
cblr-11897	443	18	the	the	DET
cblr-11897	443	19	others	other	NOUN
cblr-11897	443	20	had	have	VERB
cblr-11897	443	21	low	low	ADJ
cblr-11897	443	22	or	or	CCONJ
cblr-11897	443	23	even	even	ADV
cblr-11897	443	24	negative	negative	ADJ
cblr-11897	443	25	net	net	ADJ
cblr-11897	443	26	current	current	NOUN
cblr-11897	443	27	assets.119	assets.119	VERB
cblr-11897	443	28	furthermore	furthermore	ADV
cblr-11897	443	29	,	,	PUNCT
cblr-11897	443	30	all	all	DET
cblr-11897	443	31	the	the	DET
cblr-11897	443	32	firms	firm	NOUN
cblr-11897	443	33	owed	owe	VERB
cblr-11897	443	34	more	more	ADJ
cblr-11897	443	35	in	in	ADP
cblr-11897	443	36	the	the	DET
cblr-11897	443	37	116	116	NUM
cblr-11897	443	38	see	see	NOUN
cblr-11897	443	39	infra	infra	NOUN
cblr-11897	443	40	appendix	appendix	X
cblr-11897	443	41	i.c	i.c	PROPN
cblr-11897	443	42	.	.	PROPN
cblr-11897	444	1	117	117	NUM
cblr-11897	444	2	see	see	NOUN
cblr-11897	444	3	infra	infra	NOUN
cblr-11897	444	4	appendix	appendix	VERB
cblr-11897	444	5	i.d	i.d	PROPN
cblr-11897	444	6	.	.	PROPN
cblr-11897	444	7	118	118	NUM
cblr-11897	444	8	see	see	VERB
cblr-11897	444	9	infra	infra	NOUN
cblr-11897	444	10	appendix	appendix	VERB
cblr-11897	444	11	i.	i.	NOUN
cblr-11897	444	12	119	119	NUM
cblr-11897	444	13	see	see	VERB
cblr-11897	444	14	infra	infra	NOUN
cblr-11897	444	15	appendix	appendix	VERB
cblr-11897	444	16	i.	i.	PROPN
cblr-11897	444	17	28	28	PROPN
cblr-11897	444	18	columbia	columbia	PROPN
cblr-11897	444	19	business	business	PROPN
cblr-11897	444	20	law	law	PROPN
cblr-11897	444	21	review	review	NOUN
cblr-11897	444	22	[	[	X
cblr-11897	444	23	vol	vol	NOUN
cblr-11897	444	24	.	.	PUNCT
cblr-11897	444	25	2023	2023	NUM
cblr-11897	444	26	next	next	ADJ
cblr-11897	444	27	year	year	NOUN
cblr-11897	444	28	than	than	SCONJ
cblr-11897	444	29	they	they	PRON
cblr-11897	444	30	had	have	AUX
cblr-11897	444	31	in	in	ADP
cblr-11897	444	32	cash	cash	NOUN
cblr-11897	444	33	on	on	ADP
cblr-11897	444	34	hand.120	hand.120	PROPN
cblr-11897	444	35	this	this	DET
cblr-11897	444	36	shortfall	shortfall	NOUN
cblr-11897	444	37	likely	likely	ADV
cblr-11897	444	38	lent	lend	VERB
cblr-11897	444	39	support	support	NOUN
cblr-11897	444	40	to	to	ADP
cblr-11897	444	41	arguments	argument	NOUN
cblr-11897	444	42	about	about	ADP
cblr-11897	444	43	their	their	PRON
cblr-11897	444	44	inability	inability	NOUN
cblr-11897	444	45	to	to	PART
cblr-11897	444	46	meet	meet	VERB
cblr-11897	444	47	their	their	PRON
cblr-11897	444	48	upcoming	upcoming	ADJ
cblr-11897	444	49	obligations	obligation	NOUN
cblr-11897	444	50	,	,	PUNCT
cblr-11897	444	51	and	and	CCONJ
cblr-11897	444	52	led	lead	VERB
cblr-11897	444	53	officials	official	NOUN
cblr-11897	444	54	to	to	PART
cblr-11897	444	55	conclude	conclude	VERB
cblr-11897	444	56	that	that	SCONJ
cblr-11897	444	57	increased	increase	VERB
cblr-11897	444	58	liabilities	liability	NOUN
cblr-11897	444	59	would	would	AUX
cblr-11897	444	60	“	"	PUNCT
cblr-11897	444	61	jeopardize	jeopardize	VERB
cblr-11897	444	62	[	[	X
cblr-11897	444	63	their	their	PRON
cblr-11897	444	64	]	]	PUNCT
cblr-11897	444	65	solvency”121	solvency”121	ADP
cblr-11897	444	66	or	or	CCONJ
cblr-11897	444	67	their	their	PRON
cblr-11897	444	68	“	"	PUNCT
cblr-11897	444	69	ability	ability	NOUN
cblr-11897	444	70	to	to	PART
cblr-11897	444	71	maintain	maintain	VERB
cblr-11897	444	72	necessary	necessary	ADJ
cblr-11897	444	73	cash	cash	NOUN
cblr-11897	444	74	reserves	reserve	NOUN
cblr-11897	444	75	to	to	PART
cblr-11897	444	76	fund	fund	VERB
cblr-11897	444	77	[	[	X
cblr-11897	444	78	their	their	PRON
cblr-11897	444	79	]	]	X
cblr-11897	444	80	obligations	obligation	NOUN
cblr-11897	444	81	and	and	CCONJ
cblr-11897	444	82	meet	meet	VERB
cblr-11897	444	83	[	[	X
cblr-11897	444	84	their	their	PRON
cblr-11897	444	85	]	]	PUNCT
cblr-11897	444	86	liabilities	liability	NOUN
cblr-11897	444	87	.	.	PUNCT
cblr-11897	444	88	”122	”122	X
cblr-11897	445	1	negative	negative	ADJ
cblr-11897	445	2	current	current	ADJ
cblr-11897	445	3	assets	asset	NOUN
cblr-11897	445	4	,	,	PUNCT
cblr-11897	445	5	however	however	ADV
cblr-11897	445	6	,	,	PUNCT
cblr-11897	445	7	should	should	AUX
cblr-11897	445	8	not	not	PART
cblr-11897	445	9	be	be	AUX
cblr-11897	445	10	confused	confuse	VERB
cblr-11897	445	11	with	with	ADP
cblr-11897	445	12	financial	financial	ADJ
cblr-11897	445	13	distress	distress	NOUN
cblr-11897	445	14	.	.	PUNCT
cblr-11897	446	1	for	for	ADP
cblr-11897	446	2	example	example	NOUN
cblr-11897	446	3	,	,	PUNCT
cblr-11897	446	4	at	at	ADP
cblr-11897	446	5	the	the	DET
cblr-11897	446	6	time	time	NOUN
cblr-11897	446	7	of	of	ADP
cblr-11897	446	8	its	its	PRON
cblr-11897	446	9	settlement	settlement	NOUN
cblr-11897	446	10	with	with	ADP
cblr-11897	446	11	california	california	PROPN
cblr-11897	446	12	prosecutors	prosecutors	PROPN
cblr-11897	446	13	,	,	PUNCT
cblr-11897	446	14	hynix	hynix	NOUN
cblr-11897	446	15	had	have	VERB
cblr-11897	446	16	only	only	ADV
cblr-11897	446	17	$	$	SYM
cblr-11897	446	18	343	343	NUM
cblr-11897	446	19	million	million	NUM
cblr-11897	446	20	cash	cash	NOUN
cblr-11897	446	21	on	on	ADP
cblr-11897	446	22	hand	hand	NOUN
cblr-11897	446	23	,	,	PUNCT
cblr-11897	446	24	yet	yet	CCONJ
cblr-11897	446	25	owed	owe	VERB
cblr-11897	446	26	$	$	SYM
cblr-11897	446	27	1.6	1.6	NUM
cblr-11897	446	28	billion	billion	NUM
cblr-11897	446	29	that	that	PRON
cblr-11897	446	30	was	be	AUX
cblr-11897	446	31	due	due	ADJ
cblr-11897	446	32	to	to	PART
cblr-11897	446	33	be	be	AUX
cblr-11897	446	34	paid	pay	VERB
cblr-11897	446	35	within	within	ADP
cblr-11897	446	36	one	one	NUM
cblr-11897	446	37	year.123	year.123	NOUN
cblr-11897	446	38	one	one	PRON
cblr-11897	446	39	might	might	AUX
cblr-11897	446	40	be	be	AUX
cblr-11897	446	41	excused	excuse	VERB
cblr-11897	446	42	,	,	PUNCT
cblr-11897	446	43	knowing	know	VERB
cblr-11897	446	44	only	only	ADV
cblr-11897	446	45	these	these	DET
cblr-11897	446	46	two	two	NUM
cblr-11897	446	47	figures	figure	NOUN
cblr-11897	446	48	,	,	PUNCT
cblr-11897	446	49	for	for	ADP
cblr-11897	446	50	concluding	conclude	VERB
cblr-11897	446	51	that	that	SCONJ
cblr-11897	446	52	a	a	DET
cblr-11897	446	53	greater	great	ADJ
cblr-11897	446	54	fine	fine	NOUN
cblr-11897	446	55	could	could	AUX
cblr-11897	446	56	not	not	PART
cblr-11897	446	57	be	be	AUX
cblr-11897	446	58	imposed	impose	VERB
cblr-11897	446	59	without	without	ADP
cblr-11897	446	60	“	"	PUNCT
cblr-11897	446	61	substantially	substantially	ADV
cblr-11897	446	62	jeopardizing	jeopardize	VERB
cblr-11897	446	63	hynix	hynix	NOUN
cblr-11897	446	64	’s	’s	PART
cblr-11897	446	65	continued	continue	VERB
cblr-11897	446	66	viability	viability	NOUN
cblr-11897	446	67	.	.	PUNCT
cblr-11897	446	68	”124	”124	PUNCT
cblr-11897	447	1	but	but	CCONJ
cblr-11897	447	2	this	this	DET
cblr-11897	447	3	oversimplified	oversimplified	ADJ
cblr-11897	447	4	analysis	analysis	NOUN
cblr-11897	447	5	would	would	AUX
cblr-11897	447	6	overlook	overlook	VERB
cblr-11897	447	7	that	that	DET
cblr-11897	447	8	hynix	hynix	NOUN
cblr-11897	447	9	’s	’s	PART
cblr-11897	447	10	book	book	NOUN
cblr-11897	447	11	value	value	NOUN
cblr-11897	447	12	(	(	PUNCT
cblr-11897	447	13	total	total	ADJ
cblr-11897	447	14	assets	asset	NOUN
cblr-11897	447	15	minus	minus	ADP
cblr-11897	447	16	total	total	ADJ
cblr-11897	447	17	liabilities	liability	NOUN
cblr-11897	447	18	)	)	PUNCT
cblr-11897	447	19	was	be	AUX
cblr-11897	447	20	$	$	SYM
cblr-11897	447	21	3	3	NUM
cblr-11897	447	22	billion.125	billion.125	NUM
cblr-11897	447	23	therefore	therefore	ADV
cblr-11897	447	24	,	,	PUNCT
cblr-11897	447	25	while	while	SCONJ
cblr-11897	447	26	hynix	hynix	NOUN
cblr-11897	447	27	’s	’s	PART
cblr-11897	447	28	liquid	liquid	ADJ
cblr-11897	447	29	assets	asset	NOUN
cblr-11897	447	30	were	be	AUX
cblr-11897	447	31	few	few	ADJ
cblr-11897	447	32	,	,	PUNCT
cblr-11897	447	33	the	the	DET
cblr-11897	447	34	firm	firm	NOUN
cblr-11897	447	35	was	be	AUX
cblr-11897	447	36	profitable	profitable	ADJ
cblr-11897	447	37	and	and	CCONJ
cblr-11897	447	38	had	have	VERB
cblr-11897	447	39	considerable	considerable	ADJ
cblr-11897	447	40	total	total	ADJ
cblr-11897	447	41	assets	asset	NOUN
cblr-11897	447	42	.	.	PUNCT
cblr-11897	448	1	there	there	PRON
cblr-11897	448	2	is	be	VERB
cblr-11897	448	3	little	little	ADJ
cblr-11897	448	4	reason	reason	NOUN
cblr-11897	448	5	to	to	PART
cblr-11897	448	6	believe	believe	VERB
cblr-11897	448	7	that	that	SCONJ
cblr-11897	448	8	hynix	hynix	NOUN
cblr-11897	448	9	could	could	AUX
cblr-11897	448	10	not	not	PART
cblr-11897	448	11	have	have	AUX
cblr-11897	448	12	borrowed	borrow	VERB
cblr-11897	448	13	against	against	ADP
cblr-11897	448	14	its	its	PRON
cblr-11897	448	15	long	long	ADJ
cblr-11897	448	16	-	-	PUNCT
cblr-11897	448	17	term	term	NOUN
cblr-11897	448	18	assets	asset	NOUN
cblr-11897	448	19	to	to	PART
cblr-11897	448	20	cover	cover	VERB
cblr-11897	448	21	the	the	DET
cblr-11897	448	22	immediate	immediate	ADJ
cblr-11897	448	23	shortfall	shortfall	NOUN
cblr-11897	448	24	caused	cause	VERB
cblr-11897	448	25	by	by	ADP
cblr-11897	448	26	the	the	DET
cblr-11897	448	27	penalty.126	penalty.126	NOUN
cblr-11897	448	28	furthermore	furthermore	ADV
cblr-11897	448	29	,	,	PUNCT
cblr-11897	448	30	concerns	concern	NOUN
cblr-11897	448	31	over	over	ADP
cblr-11897	448	32	sending	send	VERB
cblr-11897	448	33	these	these	DET
cblr-11897	448	34	corporations	corporation	NOUN
cblr-11897	448	35	further	far	ADV
cblr-11897	448	36	into	into	ADP
cblr-11897	448	37	financial	financial	ADJ
cblr-11897	448	38	distress	distress	NOUN
cblr-11897	448	39	overlook	overlook	VERB
cblr-11897	448	40	their	their	PRON
cblr-11897	448	41	market	market	NOUN
cblr-11897	448	42	120	120	NUM
cblr-11897	448	43	see	see	NOUN
cblr-11897	448	44	infra	infra	NOUN
cblr-11897	448	45	appendix	appendix	VERB
cblr-11897	448	46	i.	i.	NOUN
cblr-11897	448	47	121	121	NUM
cblr-11897	448	48	deferred	defer	VERB
cblr-11897	448	49	prosecution	prosecution	NOUN
cblr-11897	448	50	agreement	agreement	NOUN
cblr-11897	448	51	at	at	ADP
cblr-11897	448	52	3	3	NUM
cblr-11897	448	53	,	,	PUNCT
cblr-11897	448	54	united	united	PROPN
cblr-11897	448	55	states	states	PROPN
cblr-11897	448	56	v.	v.	PROPN
cblr-11897	448	57	beazer	beazer	PROPN
cblr-11897	448	58	homes	homes	PROPN
cblr-11897	448	59	usa	usa	PROPN
cblr-11897	448	60	,	,	PUNCT
cblr-11897	448	61	inc	inc	PROPN
cblr-11897	448	62	.	.	PROPN
cblr-11897	448	63	,	,	PUNCT
cblr-11897	448	64	no	no	INTJ
cblr-11897	448	65	.	.	PUNCT
cblr-11897	449	1	3:09cr113	3:09cr113	NUM
cblr-11897	449	2	-	-	SYM
cblr-11897	449	3	w	w	PROPN
cblr-11897	449	4	(	(	PUNCT
cblr-11897	449	5	w.d.n.c	w.d.n.c	PROPN
cblr-11897	449	6	.	.	PROPN
cblr-11897	449	7	jul	jul	PROPN
cblr-11897	449	8	.	.	PROPN
cblr-11897	449	9	1	1	NUM
cblr-11897	449	10	,	,	PUNCT
cblr-11897	449	11	2009	2009	NUM
cblr-11897	449	12	)	)	PUNCT
cblr-11897	449	13	.	.	PUNCT
cblr-11897	450	1	122	122	NUM
cblr-11897	450	2	plea	plea	NOUN
cblr-11897	450	3	agreement	agreement	NOUN
cblr-11897	450	4	,	,	PUNCT
cblr-11897	450	5	united	united	PROPN
cblr-11897	450	6	states	states	PROPN
cblr-11897	450	7	v.	v.	PROPN
cblr-11897	450	8	alcoa	alcoa	PROPN
cblr-11897	450	9	world	world	PROPN
cblr-11897	450	10	alumina	alumina	PROPN
cblr-11897	450	11	llc	llc	PROPN
cblr-11897	450	12	,	,	PUNCT
cblr-11897	450	13	no	no	INTJ
cblr-11897	450	14	.	.	PUNCT
cblr-11897	451	1	2:14	2:14	NUM
cblr-11897	451	2	-	-	PUNCT
cblr-11897	451	3	cr-00007	cr-00007	NOUN
cblr-11897	451	4	-	-	PUNCT
cblr-11897	451	5	dwa	dwa	NOUN
cblr-11897	451	6	(	(	PUNCT
cblr-11897	451	7	w.d	w.d	PROPN
cblr-11897	451	8	.	.	PROPN
cblr-11897	451	9	pa	pa	PROPN
cblr-11897	451	10	.	.	PUNCT
cblr-11897	451	11	jan	jan	PROPN
cblr-11897	451	12	.	.	PROPN
cblr-11897	451	13	9	9	NUM
cblr-11897	451	14	,	,	PUNCT
cblr-11897	451	15	2014	2014	NUM
cblr-11897	451	16	)	)	PUNCT
cblr-11897	451	17	.	.	PUNCT
cblr-11897	452	1	123	123	NUM
cblr-11897	452	2	growing	grow	VERB
cblr-11897	452	3	in	in	ADP
cblr-11897	452	4	the	the	DET
cblr-11897	452	5	time	time	NOUN
cblr-11897	452	6	of	of	ADP
cblr-11897	452	7	uncertainty	uncertainty	NOUN
cblr-11897	452	8	:	:	PUNCT
cblr-11897	452	9	hynix	hynix	NOUN
cblr-11897	452	10	2005	2005	NUM
cblr-11897	452	11	annual	annual	ADJ
cblr-11897	452	12	report	report	NOUN
cblr-11897	452	13	43–44	43–44	NUM
cblr-11897	452	14	(	(	PUNCT
cblr-11897	452	15	2005	2005	NUM
cblr-11897	452	16	)	)	PUNCT
cblr-11897	452	17	.	.	PUNCT
cblr-11897	453	1	124	124	NUM
cblr-11897	453	2	plea	plea	NOUN
cblr-11897	453	3	agreement	agreement	NOUN
cblr-11897	453	4	at	at	ADP
cblr-11897	453	5	7	7	NUM
cblr-11897	453	6	,	,	PUNCT
cblr-11897	453	7	united	united	PROPN
cblr-11897	453	8	states	states	PROPN
cblr-11897	453	9	v.	v.	ADP
cblr-11897	453	10	hynix	hynix	PROPN
cblr-11897	453	11	semiconductor	semiconductor	PROPN
cblr-11897	453	12	inc	inc	PROPN
cblr-11897	453	13	.	.	PROPN
cblr-11897	453	14	,	,	PUNCT
cblr-11897	453	15	no	no	INTJ
cblr-11897	453	16	.	.	PUNCT
cblr-11897	454	1	cr	cr	PROPN
cblr-11897	454	2	05	05	NUM
cblr-11897	454	3	-	-	SYM
cblr-11897	454	4	249	249	NUM
cblr-11897	454	5	pjh	pjh	PROPN
cblr-11897	454	6	(	(	PUNCT
cblr-11897	454	7	n.d	n.d	PROPN
cblr-11897	454	8	.	.	PROPN
cblr-11897	454	9	cal	cal	PROPN
cblr-11897	454	10	.	.	PUNCT
cblr-11897	455	1	may	may	AUX
cblr-11897	455	2	11	11	NUM
cblr-11897	455	3	,	,	PUNCT
cblr-11897	455	4	2005	2005	NUM
cblr-11897	455	5	)	)	PUNCT
cblr-11897	455	6	.	.	PUNCT
cblr-11897	456	1	125	125	NUM
cblr-11897	456	2	see	see	VERB
cblr-11897	456	3	infra	infra	NOUN
cblr-11897	456	4	appendix	appendix	VERB
cblr-11897	456	5	i.a	i.a	PROPN
cblr-11897	456	6	.	.	PROPN
cblr-11897	456	7	126	126	NUM
cblr-11897	456	8	compare	compare	NOUN
cblr-11897	456	9	hynix	hynix	NOUN
cblr-11897	456	10	’s	’s	PART
cblr-11897	456	11	position	position	NOUN
cblr-11897	456	12	,	,	PUNCT
cblr-11897	456	13	for	for	ADP
cblr-11897	456	14	example	example	NOUN
cblr-11897	456	15	,	,	PUNCT
cblr-11897	456	16	to	to	ADP
cblr-11897	456	17	a	a	DET
cblr-11897	456	18	reckless	reckless	ADJ
cblr-11897	456	19	driver	driver	NOUN
cblr-11897	456	20	protesting	protest	VERB
cblr-11897	456	21	that	that	SCONJ
cblr-11897	456	22	they	they	PRON
cblr-11897	456	23	can	can	AUX
cblr-11897	456	24	not	not	PART
cblr-11897	456	25	afford	afford	VERB
cblr-11897	456	26	to	to	PART
cblr-11897	456	27	pay	pay	VERB
cblr-11897	456	28	a	a	DET
cblr-11897	456	29	speeding	speeding	NOUN
cblr-11897	456	30	ticket	ticket	NOUN
cblr-11897	456	31	because	because	SCONJ
cblr-11897	456	32	they	they	PRON
cblr-11897	456	33	have	have	VERB
cblr-11897	456	34	no	no	DET
cblr-11897	456	35	income	income	NOUN
cblr-11897	456	36	,	,	PUNCT
cblr-11897	456	37	no	no	DET
cblr-11897	456	38	money	money	NOUN
cblr-11897	456	39	in	in	ADP
cblr-11897	456	40	the	the	DET
cblr-11897	456	41	bank	bank	NOUN
cblr-11897	456	42	,	,	PUNCT
cblr-11897	456	43	and	and	CCONJ
cblr-11897	456	44	a	a	DET
cblr-11897	456	45	$	$	SYM
cblr-11897	456	46	10,000	10,000	NUM
cblr-11897	456	47	credit	credit	NOUN
cblr-11897	456	48	card	card	NOUN
cblr-11897	456	49	bill	bill	NOUN
cblr-11897	456	50	that	that	PRON
cblr-11897	456	51	comes	come	VERB
cblr-11897	456	52	due	due	ADJ
cblr-11897	456	53	next	next	ADJ
cblr-11897	456	54	month	month	NOUN
cblr-11897	456	55	.	.	PUNCT
cblr-11897	457	1	now	now	ADV
cblr-11897	457	2	suppose	suppose	VERB
cblr-11897	457	3	that	that	SCONJ
cblr-11897	457	4	the	the	DET
cblr-11897	457	5	driver	driver	NOUN
cblr-11897	457	6	is	be	AUX
cblr-11897	457	7	voluntarily	voluntarily	ADV
cblr-11897	457	8	on	on	ADP
cblr-11897	457	9	sabbatical	sabbatical	NOUN
cblr-11897	457	10	from	from	ADP
cblr-11897	457	11	a	a	DET
cblr-11897	457	12	high	high	ADV
cblr-11897	457	13	-	-	PUNCT
cblr-11897	457	14	paying	pay	VERB
cblr-11897	457	15	job	job	NOUN
cblr-11897	457	16	and	and	CCONJ
cblr-11897	457	17	owns	own	VERB
cblr-11897	457	18	a	a	DET
cblr-11897	457	19	$	$	SYM
cblr-11897	457	20	5	5	NUM
cblr-11897	457	21	million	million	NUM
cblr-11897	457	22	home	home	NOUN
cblr-11897	457	23	outright	outright	ADV
cblr-11897	457	24	.	.	PUNCT
cblr-11897	458	1	regardless	regardless	ADV
cblr-11897	458	2	of	of	ADP
cblr-11897	458	3	their	their	PRON
cblr-11897	458	4	bank	bank	NOUN
cblr-11897	458	5	account	account	NOUN
cblr-11897	458	6	,	,	PUNCT
cblr-11897	458	7	income	income	NOUN
cblr-11897	458	8	,	,	PUNCT
cblr-11897	458	9	and	and	CCONJ
cblr-11897	458	10	credit	credit	NOUN
cblr-11897	458	11	card	card	NOUN
cblr-11897	458	12	bill	bill	NOUN
cblr-11897	458	13	,	,	PUNCT
cblr-11897	458	14	it	it	PRON
cblr-11897	458	15	’s	’	VERB
cblr-11897	458	16	plain	plain	ADJ
cblr-11897	458	17	that	that	SCONJ
cblr-11897	458	18	the	the	DET
cblr-11897	458	19	driver	driver	NOUN
cblr-11897	458	20	can	can	AUX
cblr-11897	458	21	comfortably	comfortably	ADV
cblr-11897	458	22	afford	afford	VERB
cblr-11897	458	23	their	their	PRON
cblr-11897	458	24	speeding	speeding	NOUN
cblr-11897	458	25	ticket	ticket	NOUN
cblr-11897	458	26	,	,	PUNCT
cblr-11897	458	27	even	even	ADV
cblr-11897	458	28	if	if	SCONJ
cblr-11897	458	29	it	it	PRON
cblr-11897	458	30	requires	require	VERB
cblr-11897	458	31	accruing	accrue	VERB
cblr-11897	458	32	additional	additional	ADJ
cblr-11897	458	33	interest	interest	NOUN
cblr-11897	458	34	on	on	ADP
cblr-11897	458	35	a	a	DET
cblr-11897	458	36	credit	credit	NOUN
cblr-11897	458	37	card	card	NOUN
cblr-11897	458	38	until	until	SCONJ
cblr-11897	458	39	they	they	PRON
cblr-11897	458	40	are	be	AUX
cblr-11897	458	41	back	back	ADV
cblr-11897	458	42	at	at	ADP
cblr-11897	458	43	work	work	NOUN
cblr-11897	458	44	.	.	PUNCT
cblr-11897	459	1	no	no	INTJ
cblr-11897	459	2	.	.	NOUN
cblr-11897	459	3	1	1	NUM
cblr-11897	459	4	]	]	X
cblr-11897	459	5	corporate	corporate	ADJ
cblr-11897	459	6	liability	liability	NOUN
cblr-11897	459	7	,	,	PUNCT
cblr-11897	459	8	collateral	collateral	ADJ
cblr-11897	459	9	consequences	consequence	NOUN
cblr-11897	459	10	,	,	PUNCT
cblr-11897	459	11	&	&	CCONJ
cblr-11897	459	12	capital	capital	NOUN
cblr-11897	459	13	structure	structure	NOUN
cblr-11897	459	14	29	29	NUM
cblr-11897	459	15	capitalization	capitalization	NOUN
cblr-11897	459	16	.	.	PUNCT
cblr-11897	460	1	market	market	NOUN
cblr-11897	460	2	capitalization	capitalization	NOUN
cblr-11897	460	3	is	be	AUX
cblr-11897	460	4	the	the	DET
cblr-11897	460	5	total	total	ADJ
cblr-11897	460	6	market	market	NOUN
cblr-11897	460	7	value	value	NOUN
cblr-11897	460	8	of	of	ADP
cblr-11897	460	9	the	the	DET
cblr-11897	460	10	company	company	NOUN
cblr-11897	460	11	’s	’s	PART
cblr-11897	460	12	outstanding	outstanding	ADJ
cblr-11897	460	13	shares	share	NOUN
cblr-11897	460	14	of	of	ADP
cblr-11897	460	15	stock	stock	NOUN
cblr-11897	460	16	,	,	PUNCT
cblr-11897	460	17	and	and	CCONJ
cblr-11897	460	18	it	it	PRON
cblr-11897	460	19	captures	capture	VERB
cblr-11897	460	20	the	the	DET
cblr-11897	460	21	value	value	NOUN
cblr-11897	460	22	of	of	ADP
cblr-11897	460	23	a	a	DET
cblr-11897	460	24	corporation	corporation	NOUN
cblr-11897	460	25	as	as	SCONJ
cblr-11897	460	26	perceived	perceive	VERB
cblr-11897	460	27	by	by	ADP
cblr-11897	460	28	the	the	DET
cblr-11897	460	29	wider	wide	ADJ
cblr-11897	460	30	market	market	NOUN
cblr-11897	460	31	.	.	PUNCT
cblr-11897	461	1	each	each	PRON
cblr-11897	461	2	of	of	ADP
cblr-11897	461	3	the	the	DET
cblr-11897	461	4	above	above	ADJ
cblr-11897	461	5	firms	firm	NOUN
cblr-11897	461	6	’	’	PART
cblr-11897	461	7	market	market	NOUN
cblr-11897	461	8	capitalization	capitalization	NOUN
cblr-11897	461	9	(	(	PUNCT
cblr-11897	461	10	or	or	CCONJ
cblr-11897	461	11	that	that	PRON
cblr-11897	461	12	of	of	ADP
cblr-11897	461	13	a	a	DET
cblr-11897	461	14	parent	parent	NOUN
cblr-11897	461	15	firm	firm	NOUN
cblr-11897	461	16	)	)	PUNCT
cblr-11897	461	17	was	be	AUX
cblr-11897	461	18	greater	great	ADJ
cblr-11897	461	19	than	than	ADP
cblr-11897	461	20	the	the	DET
cblr-11897	461	21	fine	fine	NOUN
cblr-11897	461	22	imposed	impose	VERB
cblr-11897	461	23	.	.	PUNCT
cblr-11897	462	1	for	for	ADP
cblr-11897	462	2	example	example	NOUN
cblr-11897	462	3	,	,	PUNCT
cblr-11897	462	4	beazer	beazer	PROPN
cblr-11897	462	5	’s	’s	PART
cblr-11897	462	6	market	market	NOUN
cblr-11897	462	7	capitalization	capitalization	NOUN
cblr-11897	462	8	of	of	ADP
cblr-11897	462	9	$	$	SYM
cblr-11897	462	10	71.8	71.8	NUM
cblr-11897	462	11	million	million	NUM
cblr-11897	462	12	was	be	AUX
cblr-11897	462	13	40	40	NUM
cblr-11897	462	14	%	%	NOUN
cblr-11897	462	15	higher	high	ADJ
cblr-11897	462	16	than	than	ADP
cblr-11897	462	17	the	the	DET
cblr-11897	462	18	fine	fine	NOUN
cblr-11897	462	19	imposed	impose	VERB
cblr-11897	462	20	;	;	PUNCT
cblr-11897	462	21	technicolor	technicolor	NOUN
cblr-11897	462	22	’s	’s	PART
cblr-11897	462	23	€	€	SYM
cblr-11897	462	24	415	415	NUM
cblr-11897	462	25	million	million	NUM
cblr-11897	462	26	valuation	valuation	NOUN
cblr-11897	462	27	was	be	AUX
cblr-11897	462	28	ten	ten	NUM
cblr-11897	462	29	times	time	NOUN
cblr-11897	462	30	greater	great	ADJ
cblr-11897	462	31	than	than	ADP
cblr-11897	462	32	the	the	DET
cblr-11897	462	33	fine	fine	NOUN
cblr-11897	462	34	imposed	impose	VERB
cblr-11897	462	35	;	;	PUNCT
cblr-11897	462	36	hynix	hynix	NOUN
cblr-11897	462	37	’s	’s	PART
cblr-11897	462	38	market	market	NOUN
cblr-11897	462	39	capitalization	capitalization	NOUN
cblr-11897	462	40	of	of	ADP
cblr-11897	462	41	$	$	SYM
cblr-11897	462	42	2.1	2.1	NUM
cblr-11897	462	43	billion	billion	NUM
cblr-11897	462	44	was	be	AUX
cblr-11897	462	45	eleven	eleven	NUM
cblr-11897	462	46	times	time	NOUN
cblr-11897	462	47	greater	great	ADJ
cblr-11897	462	48	than	than	ADP
cblr-11897	462	49	the	the	DET
cblr-11897	462	50	fine	fine	NOUN
cblr-11897	462	51	imposed	impose	VERB
cblr-11897	462	52	;	;	PUNCT
cblr-11897	462	53	and	and	CCONJ
cblr-11897	462	54	alcoa	alcoa	PROPN
cblr-11897	462	55	’s	’s	PART
cblr-11897	462	56	$	$	SYM
cblr-11897	462	57	8	8	NUM
cblr-11897	462	58	billion	billion	NUM
cblr-11897	462	59	market	market	NOUN
cblr-11897	462	60	capitalization	capitalization	NOUN
cblr-11897	462	61	was	be	AUX
cblr-11897	462	62	a	a	DET
cblr-11897	462	63	full	full	ADJ
cblr-11897	462	64	twenty	twenty	NUM
cblr-11897	462	65	-	-	PUNCT
cblr-11897	462	66	one	one	NUM
cblr-11897	462	67	times	time	NOUN
cblr-11897	462	68	greater	great	ADJ
cblr-11897	462	69	than	than	ADP
cblr-11897	462	70	the	the	DET
cblr-11897	462	71	fine	fine	NOUN
cblr-11897	462	72	imposed	impose	VERB
cblr-11897	462	73	by	by	ADP
cblr-11897	462	74	prosecutors	prosecutor	NOUN
cblr-11897	462	75	concerned	concern	VERB
cblr-11897	462	76	for	for	ADP
cblr-11897	462	77	their	their	PRON
cblr-11897	462	78	financial	financial	ADJ
cblr-11897	462	79	wellbeing.127	wellbeing.127	NOUN
cblr-11897	462	80	with	with	ADP
cblr-11897	462	81	market	market	NOUN
cblr-11897	462	82	capitalization	capitalization	NOUN
cblr-11897	462	83	comes	come	VERB
cblr-11897	462	84	the	the	DET
cblr-11897	462	85	ability	ability	NOUN
cblr-11897	462	86	to	to	PART
cblr-11897	462	87	raise	raise	VERB
cblr-11897	462	88	debt	debt	NOUN
cblr-11897	462	89	or	or	CCONJ
cblr-11897	462	90	equity	equity	NOUN
cblr-11897	462	91	,	,	PUNCT
cblr-11897	462	92	as	as	SCONJ
cblr-11897	462	93	explained	explain	VERB
cblr-11897	462	94	in	in	ADP
cblr-11897	462	95	section	section	NOUN
cblr-11897	462	96	iv	iv	NUM
cblr-11897	462	97	.	.	PUNCT
cblr-11897	463	1	these	these	DET
cblr-11897	463	2	case	case	NOUN
cblr-11897	463	3	studies	study	NOUN
cblr-11897	463	4	suggest	suggest	VERB
cblr-11897	463	5	that	that	SCONJ
cblr-11897	463	6	officials	official	NOUN
cblr-11897	463	7	see	see	VERB
cblr-11897	463	8	low	low	ADJ
cblr-11897	463	9	cash	cash	NOUN
cblr-11897	463	10	and	and	CCONJ
cblr-11897	463	11	negative	negative	ADJ
cblr-11897	463	12	net	net	ADJ
cblr-11897	463	13	current	current	ADJ
cblr-11897	463	14	assets	asset	NOUN
cblr-11897	463	15	as	as	ADP
cblr-11897	463	16	signs	sign	NOUN
cblr-11897	463	17	of	of	ADP
cblr-11897	463	18	inability	inability	NOUN
cblr-11897	463	19	to	to	PART
cblr-11897	463	20	pay	pay	VERB
cblr-11897	463	21	.	.	PUNCT
cblr-11897	464	1	as	as	ADP
cblr-11897	464	2	section	section	NOUN
cblr-11897	464	3	iv	iv	NUM
cblr-11897	464	4	shows	show	NOUN
cblr-11897	464	5	,	,	PUNCT
cblr-11897	464	6	this	this	PRON
cblr-11897	464	7	is	be	AUX
cblr-11897	464	8	an	an	DET
cblr-11897	464	9	incorrect	incorrect	ADJ
cblr-11897	464	10	conclusion	conclusion	NOUN
cblr-11897	464	11	—	—	PUNCT
cblr-11897	464	12	firms	firm	NOUN
cblr-11897	464	13	can	can	AUX
cblr-11897	464	14	be	be	AUX
cblr-11897	464	15	cash	cash	NOUN
cblr-11897	464	16	-	-	PUNCT
cblr-11897	464	17	poor	poor	ADJ
cblr-11897	464	18	but	but	CCONJ
cblr-11897	464	19	can	can	AUX
cblr-11897	464	20	have	have	VERB
cblr-11897	464	21	ample	ample	ADJ
cblr-11897	464	22	ability	ability	NOUN
cblr-11897	464	23	to	to	PART
cblr-11897	464	24	pay	pay	VERB
cblr-11897	464	25	large	large	ADJ
cblr-11897	464	26	fines	fine	NOUN
cblr-11897	464	27	without	without	ADP
cblr-11897	464	28	subsequently	subsequently	ADV
cblr-11897	464	29	experiencing	experience	VERB
cblr-11897	464	30	financial	financial	ADJ
cblr-11897	464	31	distress.128	distress.128	NOUN
cblr-11897	464	32	that	that	SCONJ
cblr-11897	464	33	firms	firm	NOUN
cblr-11897	464	34	can	can	AUX
cblr-11897	464	35	generally	generally	ADV
cblr-11897	464	36	pay	pay	VERB
cblr-11897	464	37	liability	liability	NOUN
cblr-11897	464	38	without	without	ADP
cblr-11897	464	39	reduction	reduction	NOUN
cblr-11897	464	40	is	be	AUX
cblr-11897	464	41	supported	support	VERB
cblr-11897	464	42	beyond	beyond	ADP
cblr-11897	464	43	these	these	DET
cblr-11897	464	44	case	case	NOUN
cblr-11897	464	45	studies	study	NOUN
cblr-11897	464	46	.	.	PUNCT
cblr-11897	465	1	alexander	alexander	PROPN
cblr-11897	465	2	and	and	CCONJ
cblr-11897	465	3	cohen	cohen	PROPN
cblr-11897	465	4	identified	identify	VERB
cblr-11897	465	5	twenty	twenty	NUM
cblr-11897	465	6	public	public	ADJ
cblr-11897	465	7	firms	firm	NOUN
cblr-11897	465	8	that	that	PRON
cblr-11897	465	9	had	have	VERB
cblr-11897	465	10	their	their	PRON
cblr-11897	465	11	liability	liability	NOUN
cblr-11897	465	12	reduced	reduce	VERB
cblr-11897	465	13	because	because	SCONJ
cblr-11897	465	14	of	of	ADP
cblr-11897	465	15	concerns	concern	NOUN
cblr-11897	465	16	about	about	ADP
cblr-11897	465	17	their	their	PRON
cblr-11897	465	18	inability	inability	NOUN
cblr-11897	465	19	to	to	PART
cblr-11897	465	20	pay	pay	VERB
cblr-11897	465	21	.	.	PUNCT
cblr-11897	466	1	129	129	NUM
cblr-11897	466	2	using	use	VERB
cblr-11897	466	3	the	the	DET
cblr-11897	466	4	authors	author	NOUN
cblr-11897	466	5	’	’	PART
cblr-11897	466	6	data	datum	NOUN
cblr-11897	466	7	,	,	PUNCT
cblr-11897	466	8	i	i	PRON
cblr-11897	466	9	have	have	AUX
cblr-11897	466	10	identified	identify	VERB
cblr-11897	466	11	financial	financial	ADJ
cblr-11897	466	12	characteristics	characteristic	NOUN
cblr-11897	466	13	of	of	ADP
cblr-11897	466	14	the	the	DET
cblr-11897	466	15	firms	firm	NOUN
cblr-11897	466	16	at	at	ADP
cblr-11897	466	17	the	the	DET
cblr-11897	466	18	time	time	NOUN
cblr-11897	466	19	liability	liability	NOUN
cblr-11897	466	20	was	be	AUX
cblr-11897	466	21	imposed.130	imposed.130	NOUN
cblr-11897	466	22	four	four	NUM
cblr-11897	466	23	of	of	ADP
cblr-11897	466	24	the	the	DET
cblr-11897	466	25	firms	firm	NOUN
cblr-11897	466	26	were	be	AUX
cblr-11897	466	27	in	in	ADP
cblr-11897	466	28	insolvency	insolvency	NOUN
cblr-11897	466	29	proceedings	proceeding	NOUN
cblr-11897	466	30	,	,	PUNCT
cblr-11897	466	31	so	so	CCONJ
cblr-11897	466	32	i	i	PRON
cblr-11897	466	33	focus	focus	VERB
cblr-11897	466	34	on	on	ADP
cblr-11897	466	35	the	the	DET
cblr-11897	466	36	remaining	remain	VERB
cblr-11897	466	37	sixteen	sixteen	NUM
cblr-11897	466	38	.	.	PUNCT
cblr-11897	467	1	as	as	ADP
cblr-11897	467	2	in	in	ADP
cblr-11897	467	3	the	the	DET
cblr-11897	467	4	case	case	NOUN
cblr-11897	467	5	studies	study	NOUN
cblr-11897	467	6	above	above	ADV
cblr-11897	467	7	,	,	PUNCT
cblr-11897	467	8	these	these	DET
cblr-11897	467	9	firms	firm	NOUN
cblr-11897	467	10	are	be	AUX
cblr-11897	467	11	cash	cash	NOUN
cblr-11897	467	12	-	-	PUNCT
cblr-11897	467	13	poor	poor	ADJ
cblr-11897	467	14	relative	relative	NOUN
cblr-11897	467	15	to	to	ADP
cblr-11897	467	16	current	current	ADJ
cblr-11897	467	17	liabilities	liability	NOUN
cblr-11897	467	18	.	.	PUNCT
cblr-11897	468	1	fifteen	fifteen	NUM
cblr-11897	468	2	of	of	ADP
cblr-11897	468	3	the	the	DET
cblr-11897	468	4	sixteen	sixteen	PROPN
cblr-11897	468	5	(	(	PUNCT
cblr-11897	468	6	93.75	93.75	NUM
cblr-11897	468	7	%	%	NOUN
cblr-11897	468	8	)	)	PUNCT
cblr-11897	468	9	firms	firm	NOUN
cblr-11897	468	10	had	have	VERB
cblr-11897	468	11	current	current	ADJ
cblr-11897	468	12	liabilities	liability	NOUN
cblr-11897	468	13	in	in	ADP
cblr-11897	468	14	excess	excess	NOUN
cblr-11897	468	15	of	of	ADP
cblr-11897	468	16	cash	cash	NOUN
cblr-11897	468	17	on	on	ADP
cblr-11897	468	18	hand	hand	NOUN
cblr-11897	468	19	and	and	CCONJ
cblr-11897	468	20	marketable	marketable	ADJ
cblr-11897	468	21	securities	security	NOUN
cblr-11897	468	22	before	before	SCONJ
cblr-11897	468	23	the	the	DET
cblr-11897	468	24	fine	fine	NOUN
cblr-11897	468	25	was	be	AUX
cblr-11897	468	26	imposed	impose	VERB
cblr-11897	468	27	,	,	PUNCT
cblr-11897	468	28	with	with	ADP
cblr-11897	468	29	all	all	PRON
cblr-11897	468	30	having	have	VERB
cblr-11897	468	31	current	current	ADJ
cblr-11897	468	32	liabilities	liability	NOUN
cblr-11897	468	33	in	in	ADP
cblr-11897	468	34	excess	excess	NOUN
cblr-11897	468	35	of	of	ADP
cblr-11897	468	36	cash	cash	NOUN
cblr-11897	468	37	on	on	ADP
cblr-11897	468	38	hand	hand	NOUN
cblr-11897	468	39	and	and	CCONJ
cblr-11897	468	40	marketable	marketable	ADJ
cblr-11897	468	41	securities	security	NOUN
cblr-11897	468	42	after	after	SCONJ
cblr-11897	468	43	the	the	DET
cblr-11897	468	44	fine	fine	NOUN
cblr-11897	468	45	was	be	AUX
cblr-11897	468	46	imposed	impose	VERB
cblr-11897	468	47	.	.	PUNCT
cblr-11897	469	1	looking	look	VERB
cblr-11897	469	2	127	127	NUM
cblr-11897	469	3	see	see	NOUN
cblr-11897	469	4	infra	infra	NOUN
cblr-11897	469	5	appendix	appendix	VERB
cblr-11897	469	6	i.	i.	NOUN
cblr-11897	469	7	128	128	NUM
cblr-11897	469	8	see	see	NOUN
cblr-11897	469	9	infra	infra	NOUN
cblr-11897	469	10	section	section	NOUN
cblr-11897	469	11	i.v	i.v	PROPN
cblr-11897	469	12	.	.	PROPN
cblr-11897	470	1	129	129	NUM
cblr-11897	470	2	alexander	alexander	PROPN
cblr-11897	470	3	&	&	CCONJ
cblr-11897	470	4	cohen	cohen	PROPN
cblr-11897	470	5	,	,	PUNCT
cblr-11897	470	6	supra	supra	PROPN
cblr-11897	470	7	note	note	PROPN
cblr-11897	470	8	94	94	NUM
cblr-11897	470	9	,	,	PUNCT
cblr-11897	470	10	at	at	ADP
cblr-11897	470	11	584	584	NUM
cblr-11897	470	12	n.193	n.193	NOUN
cblr-11897	470	13	.	.	PUNCT
cblr-11897	471	1	130	130	NUM
cblr-11897	471	2	firm	firm	ADJ
cblr-11897	471	3	financials	financial	NOUN
cblr-11897	471	4	are	be	AUX
cblr-11897	471	5	taken	take	VERB
cblr-11897	471	6	from	from	ADP
cblr-11897	471	7	the	the	DET
cblr-11897	471	8	most	most	ADV
cblr-11897	471	9	recent	recent	ADJ
cblr-11897	471	10	annual	annual	ADJ
cblr-11897	471	11	or	or	CCONJ
cblr-11897	471	12	quarterly	quarterly	ADJ
cblr-11897	471	13	report	report	NOUN
cblr-11897	471	14	that	that	SCONJ
cblr-11897	471	15	the	the	DET
cblr-11897	471	16	firm	firm	NOUN
cblr-11897	471	17	filed	file	VERB
cblr-11897	471	18	before	before	ADP
cblr-11897	471	19	liability	liability	NOUN
cblr-11897	471	20	was	be	AUX
cblr-11897	471	21	imposed	impose	VERB
cblr-11897	471	22	.	.	PUNCT
cblr-11897	472	1	data	datum	NOUN
cblr-11897	472	2	on	on	ADP
cblr-11897	472	3	file	file	NOUN
cblr-11897	472	4	with	with	ADP
cblr-11897	472	5	the	the	DET
cblr-11897	472	6	author	author	NOUN
cblr-11897	472	7	.	.	PUNCT
cblr-11897	473	1	30	30	NUM
cblr-11897	473	2	columbia	columbia	PROPN
cblr-11897	473	3	business	business	NOUN
cblr-11897	473	4	law	law	PROPN
cblr-11897	473	5	review	review	NOUN
cblr-11897	473	6	[	[	X
cblr-11897	473	7	vol	vol	NOUN
cblr-11897	473	8	.	.	PUNCT
cblr-11897	473	9	2023	2023	NUM
cblr-11897	473	10	beyond	beyond	ADP
cblr-11897	473	11	just	just	ADV
cblr-11897	473	12	cash	cash	NOUN
cblr-11897	473	13	and	and	CCONJ
cblr-11897	473	14	marketable	marketable	ADJ
cblr-11897	473	15	securities	security	NOUN
cblr-11897	473	16	to	to	ADP
cblr-11897	473	17	all	all	DET
cblr-11897	473	18	current	current	ADJ
cblr-11897	473	19	assets	asset	NOUN
cblr-11897	473	20	,	,	PUNCT
cblr-11897	473	21	seven	seven	NUM
cblr-11897	473	22	firms	firm	NOUN
cblr-11897	473	23	(	(	PUNCT
cblr-11897	473	24	43.75	43.75	NUM
cblr-11897	473	25	%	%	NOUN
cblr-11897	473	26	)	)	PUNCT
cblr-11897	473	27	had	have	VERB
cblr-11897	473	28	negative	negative	ADJ
cblr-11897	473	29	net	net	ADJ
cblr-11897	473	30	current	current	ADJ
cblr-11897	473	31	assets	asset	NOUN
cblr-11897	473	32	—	—	PUNCT
cblr-11897	473	33	that	that	ADV
cblr-11897	473	34	is	is	ADV
cblr-11897	473	35	,	,	PUNCT
cblr-11897	473	36	current	current	ADJ
cblr-11897	473	37	liabilities	liability	NOUN
cblr-11897	473	38	in	in	ADP
cblr-11897	473	39	excess	excess	NOUN
cblr-11897	473	40	of	of	ADP
cblr-11897	473	41	current	current	ADJ
cblr-11897	473	42	assets	asset	NOUN
cblr-11897	473	43	at	at	ADP
cblr-11897	473	44	the	the	DET
cblr-11897	473	45	time	time	NOUN
cblr-11897	473	46	the	the	DET
cblr-11897	473	47	fine	fine	NOUN
cblr-11897	473	48	was	be	AUX
cblr-11897	473	49	imposed	impose	VERB
cblr-11897	473	50	.	.	PUNCT
cblr-11897	474	1	but	but	CCONJ
cblr-11897	474	2	again	again	ADV
cblr-11897	474	3	,	,	PUNCT
cblr-11897	474	4	while	while	SCONJ
cblr-11897	474	5	these	these	DET
cblr-11897	474	6	numbers	number	NOUN
cblr-11897	474	7	are	be	AUX
cblr-11897	474	8	an	an	DET
cblr-11897	474	9	indication	indication	NOUN
cblr-11897	474	10	of	of	ADP
cblr-11897	474	11	a	a	DET
cblr-11897	474	12	firm	firm	NOUN
cblr-11897	474	13	’s	’s	PART
cblr-11897	474	14	short	short	ADJ
cblr-11897	474	15	-	-	PUNCT
cblr-11897	474	16	term	term	NOUN
cblr-11897	474	17	liquidity	liquidity	NOUN
cblr-11897	474	18	,	,	PUNCT
cblr-11897	474	19	they	they	PRON
cblr-11897	474	20	should	should	AUX
cblr-11897	474	21	not	not	PART
cblr-11897	474	22	be	be	AUX
cblr-11897	474	23	the	the	DET
cblr-11897	474	24	final	final	ADJ
cblr-11897	474	25	step	step	NOUN
cblr-11897	474	26	in	in	ADP
cblr-11897	474	27	analyzing	analyze	VERB
cblr-11897	474	28	a	a	DET
cblr-11897	474	29	firm	firm	NOUN
cblr-11897	474	30	’s	’s	PART
cblr-11897	474	31	ability	ability	NOUN
cblr-11897	474	32	to	to	PART
cblr-11897	474	33	pay	pay	VERB
cblr-11897	474	34	.	.	PUNCT
cblr-11897	475	1	in	in	ADP
cblr-11897	475	2	fact	fact	NOUN
cblr-11897	475	3	,	,	PUNCT
cblr-11897	475	4	when	when	SCONJ
cblr-11897	475	5	we	we	PRON
cblr-11897	475	6	move	move	VERB
cblr-11897	475	7	toward	toward	ADP
cblr-11897	475	8	more	more	ADJ
cblr-11897	475	9	comprehensive	comprehensive	ADJ
cblr-11897	475	10	measures	measure	NOUN
cblr-11897	475	11	of	of	ADP
cblr-11897	475	12	firm	firm	ADJ
cblr-11897	475	13	value	value	NOUN
cblr-11897	475	14	,	,	PUNCT
cblr-11897	475	15	these	these	DET
cblr-11897	475	16	firms	firm	NOUN
cblr-11897	475	17	look	look	VERB
cblr-11897	475	18	less	less	ADV
cblr-11897	475	19	troubled	troubled	ADJ
cblr-11897	475	20	.	.	PUNCT
cblr-11897	476	1	only	only	ADV
cblr-11897	476	2	three	three	NUM
cblr-11897	476	3	of	of	ADP
cblr-11897	476	4	the	the	DET
cblr-11897	476	5	sixteen	sixteen	NUM
cblr-11897	476	6	firms	firm	NOUN
cblr-11897	476	7	(	(	PUNCT
cblr-11897	476	8	18.75	18.75	NUM
cblr-11897	476	9	%	%	NOUN
cblr-11897	476	10	)	)	PUNCT
cblr-11897	476	11	had	have	VERB
cblr-11897	476	12	negative	negative	ADJ
cblr-11897	476	13	book	book	NOUN
cblr-11897	476	14	values	value	NOUN
cblr-11897	476	15	at	at	ADP
cblr-11897	476	16	the	the	DET
cblr-11897	476	17	time	time	NOUN
cblr-11897	476	18	the	the	DET
cblr-11897	476	19	fine	fine	NOUN
cblr-11897	476	20	was	be	AUX
cblr-11897	476	21	imposed	impose	VERB
cblr-11897	476	22	,	,	PUNCT
cblr-11897	476	23	with	with	ADP
cblr-11897	476	24	25	25	NUM
cblr-11897	476	25	%	%	NOUN
cblr-11897	476	26	having	have	VERB
cblr-11897	476	27	negative	negative	ADJ
cblr-11897	476	28	book	book	NOUN
cblr-11897	476	29	values	value	NOUN
cblr-11897	476	30	after	after	SCONJ
cblr-11897	476	31	the	the	DET
cblr-11897	476	32	fine	fine	NOUN
cblr-11897	476	33	was	be	AUX
cblr-11897	476	34	imposed	impose	VERB
cblr-11897	476	35	.	.	PUNCT
cblr-11897	477	1	so	so	ADV
cblr-11897	477	2	,	,	PUNCT
cblr-11897	477	3	while	while	SCONJ
cblr-11897	477	4	some	some	PRON
cblr-11897	477	5	could	could	AUX
cblr-11897	477	6	not	not	PART
cblr-11897	477	7	afford	afford	VERB
cblr-11897	477	8	to	to	PART
cblr-11897	477	9	liquidate	liquidate	VERB
cblr-11897	477	10	and	and	CCONJ
cblr-11897	477	11	pay	pay	VERB
cblr-11897	477	12	the	the	DET
cblr-11897	477	13	fine	fine	NOUN
cblr-11897	477	14	,	,	PUNCT
cblr-11897	477	15	most	most	ADJ
cblr-11897	477	16	could	could	AUX
cblr-11897	477	17	.	.	PUNCT
cblr-11897	478	1	moreover	moreover	ADV
cblr-11897	478	2	,	,	PUNCT
cblr-11897	478	3	after	after	SCONJ
cblr-11897	478	4	the	the	DET
cblr-11897	478	5	fine	fine	NOUN
cblr-11897	478	6	was	be	AUX
cblr-11897	478	7	imposed	impose	VERB
cblr-11897	478	8	,	,	PUNCT
cblr-11897	478	9	the	the	DET
cblr-11897	478	10	mean	mean	ADJ
cblr-11897	478	11	(	(	PUNCT
cblr-11897	478	12	median	median	ADJ
cblr-11897	478	13	)	)	PUNCT
cblr-11897	478	14	book	book	NOUN
cblr-11897	478	15	value	value	NOUN
cblr-11897	478	16	of	of	ADP
cblr-11897	478	17	these	these	DET
cblr-11897	478	18	firms	firm	NOUN
cblr-11897	478	19	was	be	AUX
cblr-11897	478	20	a	a	DET
cblr-11897	478	21	full	full	ADJ
cblr-11897	478	22	$	$	SYM
cblr-11897	478	23	363	363	NUM
cblr-11897	478	24	million	million	NUM
cblr-11897	478	25	(	(	PUNCT
cblr-11897	478	26	$	$	SYM
cblr-11897	478	27	1.3	1.3	NUM
cblr-11897	478	28	billion	billion	NUM
cblr-11897	478	29	)	)	PUNCT
cblr-11897	478	30	.	.	PUNCT
cblr-11897	479	1	restricting	restrict	VERB
cblr-11897	479	2	attention	attention	NOUN
cblr-11897	479	3	to	to	ADP
cblr-11897	479	4	the	the	DET
cblr-11897	479	5	firms	firm	NOUN
cblr-11897	479	6	for	for	ADP
cblr-11897	479	7	which	which	PRON
cblr-11897	479	8	the	the	DET
cblr-11897	479	9	authors	author	NOUN
cblr-11897	479	10	were	be	AUX
cblr-11897	479	11	able	able	ADJ
cblr-11897	479	12	to	to	PART
cblr-11897	479	13	calculate	calculate	VERB
cblr-11897	479	14	the	the	DET
cblr-11897	479	15	maximum	maximum	ADJ
cblr-11897	479	16	guideline	guideline	NOUN
cblr-11897	479	17	range	range	NOUN
cblr-11897	479	18	,	,	PUNCT
cblr-11897	479	19	55	55	NUM
cblr-11897	479	20	%	%	NOUN
cblr-11897	479	21	would	would	AUX
cblr-11897	479	22	still	still	ADV
cblr-11897	479	23	have	have	AUX
cblr-11897	479	24	had	have	VERB
cblr-11897	479	25	a	a	DET
cblr-11897	479	26	positive	positive	ADJ
cblr-11897	479	27	book	book	NOUN
cblr-11897	479	28	value	value	NOUN
cblr-11897	479	29	after	after	ADP
cblr-11897	479	30	paying	pay	VERB
cblr-11897	479	31	the	the	DET
cblr-11897	479	32	maximum	maximum	ADJ
cblr-11897	479	33	fine	fine	NOUN
cblr-11897	479	34	,	,	PUNCT
cblr-11897	479	35	including	include	VERB
cblr-11897	479	36	four	four	NUM
cblr-11897	479	37	firms	firm	NOUN
cblr-11897	479	38	that	that	PRON
cblr-11897	479	39	would	would	AUX
cblr-11897	479	40	still	still	ADV
cblr-11897	479	41	have	have	VERB
cblr-11897	479	42	book	book	NOUN
cblr-11897	479	43	values	value	NOUN
cblr-11897	479	44	in	in	ADP
cblr-11897	479	45	excess	excess	NOUN
cblr-11897	479	46	of	of	ADP
cblr-11897	479	47	$	$	SYM
cblr-11897	479	48	1	1	NUM
cblr-11897	479	49	billion	billion	NUM
cblr-11897	479	50	.	.	PUNCT
cblr-11897	480	1	for	for	ADP
cblr-11897	480	2	these	these	DET
cblr-11897	480	3	firms	firm	NOUN
cblr-11897	480	4	,	,	PUNCT
cblr-11897	480	5	claims	claim	NOUN
cblr-11897	480	6	of	of	ADP
cblr-11897	480	7	financial	financial	ADJ
cblr-11897	480	8	distress	distress	NOUN
cblr-11897	480	9	are	be	AUX
cblr-11897	480	10	dubious	dubious	ADJ
cblr-11897	480	11	,	,	PUNCT
cblr-11897	480	12	given	give	VERB
cblr-11897	480	13	their	their	PRON
cblr-11897	480	14	strong	strong	ADJ
cblr-11897	480	15	book	book	NOUN
cblr-11897	480	16	values	value	NOUN
cblr-11897	480	17	.	.	PUNCT
cblr-11897	481	1	for	for	ADP
cblr-11897	481	2	public	public	ADJ
cblr-11897	481	3	firms	firm	NOUN
cblr-11897	481	4	,	,	PUNCT
cblr-11897	481	5	the	the	DET
cblr-11897	481	6	market	market	NOUN
cblr-11897	481	7	capitalization	capitalization	NOUN
cblr-11897	481	8	gives	give	VERB
cblr-11897	481	9	the	the	DET
cblr-11897	481	10	best	good	ADJ
cblr-11897	481	11	picture	picture	NOUN
cblr-11897	481	12	of	of	ADP
cblr-11897	481	13	the	the	DET
cblr-11897	481	14	firm	firm	NOUN
cblr-11897	481	15	’s	’s	PART
cblr-11897	481	16	ability	ability	NOUN
cblr-11897	481	17	to	to	PART
cblr-11897	481	18	pay	pay	VERB
cblr-11897	481	19	.	.	PUNCT
cblr-11897	482	1	i	i	PRON
cblr-11897	482	2	was	be	AUX
cblr-11897	482	3	able	able	ADJ
cblr-11897	482	4	to	to	PART
cblr-11897	482	5	calculate	calculate	VERB
cblr-11897	482	6	the	the	DET
cblr-11897	482	7	market	market	NOUN
cblr-11897	482	8	capitalization	capitalization	NOUN
cblr-11897	482	9	at	at	ADP
cblr-11897	482	10	the	the	DET
cblr-11897	482	11	time	time	NOUN
cblr-11897	482	12	liability	liability	NOUN
cblr-11897	482	13	was	be	AUX
cblr-11897	482	14	imposed	impose	VERB
cblr-11897	482	15	for	for	ADP
cblr-11897	482	16	fourteen	fourteen	NUM
cblr-11897	482	17	of	of	ADP
cblr-11897	482	18	the	the	DET
cblr-11897	482	19	alexander	alexander	NOUN
cblr-11897	482	20	and	and	CCONJ
cblr-11897	482	21	cohen	cohen	PROPN
cblr-11897	482	22	firms.131	firms.131	PROPN
cblr-11897	482	23	of	of	ADP
cblr-11897	482	24	these	these	DET
cblr-11897	482	25	firms	firm	NOUN
cblr-11897	482	26	,	,	PUNCT
cblr-11897	482	27	the	the	DET
cblr-11897	482	28	fine	fine	NOUN
cblr-11897	482	29	as	as	ADP
cblr-11897	482	30	a	a	DET
cblr-11897	482	31	percentage	percentage	NOUN
cblr-11897	482	32	of	of	ADP
cblr-11897	482	33	the	the	DET
cblr-11897	482	34	corporation	corporation	NOUN
cblr-11897	482	35	’s	’s	PART
cblr-11897	482	36	market	market	NOUN
cblr-11897	482	37	capitalization	capitalization	NOUN
cblr-11897	482	38	ranged	range	VERB
cblr-11897	482	39	from	from	ADP
cblr-11897	482	40	a	a	DET
cblr-11897	482	41	high	high	NOUN
cblr-11897	482	42	of	of	ADP
cblr-11897	482	43	31	31	NUM
cblr-11897	482	44	%	%	NOUN
cblr-11897	482	45	to	to	ADP
cblr-11897	482	46	a	a	DET
cblr-11897	482	47	low	low	NOUN
cblr-11897	482	48	of	of	ADP
cblr-11897	482	49	less	less	ADJ
cblr-11897	482	50	than	than	ADP
cblr-11897	482	51	1	1	NUM
cblr-11897	482	52	%	%	NOUN
cblr-11897	482	53	,	,	PUNCT
cblr-11897	482	54	meaning	mean	VERB
cblr-11897	482	55	that	that	SCONJ
cblr-11897	482	56	each	each	DET
cblr-11897	482	57	corporation	corporation	NOUN
cblr-11897	482	58	had	have	VERB
cblr-11897	482	59	the	the	DET
cblr-11897	482	60	capacity	capacity	NOUN
cblr-11897	482	61	to	to	PART
cblr-11897	482	62	pay	pay	VERB
cblr-11897	482	63	the	the	DET
cblr-11897	482	64	fine	fine	NOUN
cblr-11897	482	65	imposed	impose	VERB
cblr-11897	482	66	through	through	ADP
cblr-11897	482	67	borrowing	borrowing	NOUN
cblr-11897	482	68	or	or	CCONJ
cblr-11897	482	69	issuing	issue	VERB
cblr-11897	482	70	equity	equity	NOUN
cblr-11897	482	71	.	.	PUNCT
cblr-11897	483	1	moreover	moreover	ADV
cblr-11897	483	2	,	,	PUNCT
cblr-11897	483	3	restricting	restrict	VERB
cblr-11897	483	4	attention	attention	NOUN
cblr-11897	483	5	to	to	ADP
cblr-11897	483	6	the	the	DET
cblr-11897	483	7	thirteen	thirteen	NUM
cblr-11897	483	8	firms	firm	NOUN
cblr-11897	483	9	for	for	ADP
cblr-11897	483	10	which	which	PRON
cblr-11897	483	11	the	the	DET
cblr-11897	483	12	authors	author	NOUN
cblr-11897	483	13	were	be	AUX
cblr-11897	483	14	able	able	ADJ
cblr-11897	483	15	to	to	PART
cblr-11897	483	16	calculate	calculate	VERB
cblr-11897	483	17	the	the	DET
cblr-11897	483	18	maximum	maximum	ADJ
cblr-11897	483	19	guideline	guideline	NOUN
cblr-11897	483	20	range	range	NOUN
cblr-11897	483	21	,	,	PUNCT
cblr-11897	483	22	ten	ten	NUM
cblr-11897	483	23	of	of	ADP
cblr-11897	483	24	those	those	DET
cblr-11897	483	25	firms	firm	NOUN
cblr-11897	483	26	had	have	VERB
cblr-11897	483	27	a	a	DET
cblr-11897	483	28	market	market	NOUN
cblr-11897	483	29	capitalization	capitalization	NOUN
cblr-11897	483	30	greater	great	ADJ
cblr-11897	483	31	than	than	ADP
cblr-11897	483	32	the	the	DET
cblr-11897	483	33	maximum	maximum	ADJ
cblr-11897	483	34	guideline	guideline	NOUN
cblr-11897	483	35	range	range	NOUN
cblr-11897	483	36	,	,	PUNCT
cblr-11897	483	37	indicating	indicate	VERB
cblr-11897	483	38	that	that	SCONJ
cblr-11897	483	39	these	these	DET
cblr-11897	483	40	firms	firm	NOUN
cblr-11897	483	41	could	could	AUX
cblr-11897	483	42	have	have	AUX
cblr-11897	483	43	paid	pay	VERB
cblr-11897	483	44	substantially	substantially	ADV
cblr-11897	483	45	more	more	ADJ
cblr-11897	483	46	in	in	ADP
cblr-11897	483	47	liability	liability	NOUN
cblr-11897	483	48	.	.	PUNCT
cblr-11897	484	1	taken	take	VERB
cblr-11897	484	2	together	together	ADV
cblr-11897	484	3	,	,	PUNCT
cblr-11897	484	4	the	the	DET
cblr-11897	484	5	difference	difference	NOUN
cblr-11897	484	6	between	between	ADP
cblr-11897	484	7	the	the	DET
cblr-11897	484	8	fine	fine	NOUN
cblr-11897	484	9	imposed	impose	VERB
cblr-11897	484	10	and	and	CCONJ
cblr-11897	484	11	the	the	DET
cblr-11897	484	12	maximum	maximum	ADJ
cblr-11897	484	13	guideline	guideline	NOUN
cblr-11897	484	14	fine	fine	NOUN
cblr-11897	484	15	for	for	ADP
cblr-11897	484	16	these	these	DET
cblr-11897	484	17	firms	firm	NOUN
cblr-11897	484	18	was	be	AUX
cblr-11897	484	19	$	$	SYM
cblr-11897	484	20	8.7	8.7	NUM
cblr-11897	484	21	billion	billion	NUM
cblr-11897	484	22	.	.	PUNCT
cblr-11897	485	1	131	131	NUM
cblr-11897	485	2	of	of	ADP
cblr-11897	485	3	the	the	DET
cblr-11897	485	4	remaining	remain	VERB
cblr-11897	485	5	six	six	NUM
cblr-11897	485	6	firms	firm	NOUN
cblr-11897	485	7	,	,	PUNCT
cblr-11897	485	8	four	four	NUM
cblr-11897	485	9	were	be	AUX
cblr-11897	485	10	insolvent	insolvent	ADJ
cblr-11897	485	11	or	or	CCONJ
cblr-11897	485	12	in	in	ADP
cblr-11897	485	13	the	the	DET
cblr-11897	485	14	midst	midst	NOUN
cblr-11897	485	15	of	of	ADP
cblr-11897	485	16	bankruptcy	bankruptcy	NOUN
cblr-11897	485	17	proceedings	proceeding	NOUN
cblr-11897	485	18	,	,	PUNCT
cblr-11897	485	19	and	and	CCONJ
cblr-11897	485	20	the	the	DET
cblr-11897	485	21	other	other	ADJ
cblr-11897	485	22	two	two	NUM
cblr-11897	485	23	firms	firm	NOUN
cblr-11897	485	24	were	be	AUX
cblr-11897	485	25	solvent	solvent	ADJ
cblr-11897	485	26	,	,	PUNCT
cblr-11897	485	27	but	but	CCONJ
cblr-11897	485	28	i	i	PRON
cblr-11897	485	29	could	could	AUX
cblr-11897	485	30	not	not	PART
cblr-11897	485	31	find	find	VERB
cblr-11897	485	32	their	their	PRON
cblr-11897	485	33	market	market	NOUN
cblr-11897	485	34	capitalization	capitalization	NOUN
cblr-11897	485	35	at	at	ADP
cblr-11897	485	36	the	the	DET
cblr-11897	485	37	time	time	NOUN
cblr-11897	485	38	that	that	SCONJ
cblr-11897	485	39	fines	fine	NOUN
cblr-11897	485	40	were	be	AUX
cblr-11897	485	41	imposed	impose	VERB
cblr-11897	485	42	.	.	PUNCT
cblr-11897	486	1	data	datum	NOUN
cblr-11897	486	2	on	on	ADP
cblr-11897	486	3	file	file	NOUN
cblr-11897	486	4	with	with	ADP
cblr-11897	486	5	author	author	NOUN
cblr-11897	486	6	.	.	PUNCT
cblr-11897	487	1	no	no	INTJ
cblr-11897	487	2	.	.	NOUN
cblr-11897	487	3	1	1	NUM
cblr-11897	487	4	]	]	X
cblr-11897	487	5	corporate	corporate	ADJ
cblr-11897	487	6	liability	liability	NOUN
cblr-11897	487	7	,	,	PUNCT
cblr-11897	487	8	collateral	collateral	ADJ
cblr-11897	487	9	consequences	consequence	NOUN
cblr-11897	487	10	,	,	PUNCT
cblr-11897	487	11	&	&	CCONJ
cblr-11897	487	12	capital	capital	NOUN
cblr-11897	487	13	structure	structure	NOUN
cblr-11897	487	14	31	31	NUM
cblr-11897	488	1	so	so	ADV
cblr-11897	488	2	,	,	PUNCT
cblr-11897	488	3	there	there	PRON
cblr-11897	488	4	were	be	VERB
cblr-11897	488	5	many	many	ADJ
cblr-11897	488	6	cash	cash	NOUN
cblr-11897	488	7	-	-	PUNCT
cblr-11897	488	8	poor	poor	ADJ
cblr-11897	488	9	firms	firm	NOUN
cblr-11897	488	10	that	that	PRON
cblr-11897	488	11	appear	appear	VERB
cblr-11897	488	12	to	to	PART
cblr-11897	488	13	have	have	AUX
cblr-11897	488	14	had	have	VERB
cblr-11897	488	15	ample	ample	ADJ
cblr-11897	488	16	means	mean	NOUN
cblr-11897	488	17	to	to	PART
cblr-11897	488	18	pay	pay	VERB
cblr-11897	488	19	much	much	ADV
cblr-11897	488	20	larger	large	ADJ
cblr-11897	488	21	fines	fine	NOUN
cblr-11897	488	22	.	.	PUNCT
cblr-11897	489	1	however	however	ADV
cblr-11897	489	2	,	,	PUNCT
cblr-11897	489	3	were	be	AUX
cblr-11897	489	4	there	there	ADV
cblr-11897	489	5	in	in	ADP
cblr-11897	489	6	fact	fact	NOUN
cblr-11897	489	7	firms	firm	NOUN
cblr-11897	489	8	who	who	PRON
cblr-11897	489	9	truly	truly	ADV
cblr-11897	489	10	could	could	AUX
cblr-11897	489	11	not	not	PART
cblr-11897	489	12	pay	pay	VERB
cblr-11897	489	13	off	off	ADP
cblr-11897	489	14	their	their	PRON
cblr-11897	489	15	liabilities	liability	NOUN
cblr-11897	489	16	?	?	PUNCT
cblr-11897	490	1	it	it	PRON
cblr-11897	490	2	appears	appear	VERB
cblr-11897	490	3	so	so	ADV
cblr-11897	490	4	,	,	PUNCT
cblr-11897	490	5	but	but	CCONJ
cblr-11897	490	6	even	even	ADV
cblr-11897	490	7	then	then	ADV
cblr-11897	490	8	,	,	PUNCT
cblr-11897	490	9	it	it	PRON
cblr-11897	490	10	is	be	AUX
cblr-11897	490	11	not	not	PART
cblr-11897	490	12	clear	clear	ADJ
cblr-11897	490	13	that	that	SCONJ
cblr-11897	490	14	officials	official	NOUN
cblr-11897	490	15	should	should	AUX
cblr-11897	490	16	have	have	AUX
cblr-11897	490	17	reduced	reduce	VERB
cblr-11897	490	18	liability	liability	NOUN
cblr-11897	490	19	.	.	PUNCT
cblr-11897	491	1	four	four	NUM
cblr-11897	491	2	of	of	ADP
cblr-11897	491	3	the	the	DET
cblr-11897	491	4	firms	firm	NOUN
cblr-11897	491	5	were	be	AUX
cblr-11897	491	6	in	in	ADP
cblr-11897	491	7	the	the	DET
cblr-11897	491	8	midst	midst	NOUN
cblr-11897	491	9	of	of	ADP
cblr-11897	491	10	insolvency	insolvency	NOUN
cblr-11897	491	11	proceedings	proceeding	NOUN
cblr-11897	491	12	,	,	PUNCT
cblr-11897	491	13	suggesting	suggest	VERB
cblr-11897	491	14	that	that	SCONJ
cblr-11897	491	15	they	they	PRON
cblr-11897	491	16	already	already	ADV
cblr-11897	491	17	failed	fail	VERB
cblr-11897	491	18	to	to	PART
cblr-11897	491	19	meet	meet	VERB
cblr-11897	491	20	debt	debt	NOUN
cblr-11897	491	21	payments	payment	NOUN
cblr-11897	491	22	—	—	PUNCT
cblr-11897	491	23	but	but	CCONJ
cblr-11897	491	24	that	that	PRON
cblr-11897	491	25	does	do	AUX
cblr-11897	491	26	n’t	not	PART
cblr-11897	491	27	mean	mean	VERB
cblr-11897	491	28	that	that	SCONJ
cblr-11897	491	29	the	the	DET
cblr-11897	491	30	government	government	NOUN
cblr-11897	491	31	should	should	AUX
cblr-11897	491	32	give	give	VERB
cblr-11897	491	33	up	up	ADP
cblr-11897	491	34	a	a	DET
cblr-11897	491	35	claim	claim	NOUN
cblr-11897	491	36	on	on	ADP
cblr-11897	491	37	the	the	DET
cblr-11897	491	38	firm	firm	NOUN
cblr-11897	491	39	’s	’s	PART
cblr-11897	491	40	assets	asset	NOUN
cblr-11897	491	41	in	in	ADP
cblr-11897	491	42	favor	favor	NOUN
cblr-11897	491	43	of	of	ADP
cblr-11897	491	44	the	the	DET
cblr-11897	491	45	other	other	ADJ
cblr-11897	491	46	creditors	creditor	NOUN
cblr-11897	491	47	.	.	PUNCT
cblr-11897	492	1	of	of	ADP
cblr-11897	492	2	the	the	DET
cblr-11897	492	3	solvent	solvent	ADJ
cblr-11897	492	4	firms	firm	NOUN
cblr-11897	492	5	,	,	PUNCT
cblr-11897	492	6	there	there	PRON
cblr-11897	492	7	were	be	VERB
cblr-11897	492	8	those	those	PRON
cblr-11897	492	9	that	that	PRON
cblr-11897	492	10	had	have	VERB
cblr-11897	492	11	negative	negative	ADJ
cblr-11897	492	12	book	book	NOUN
cblr-11897	492	13	values	value	NOUN
cblr-11897	492	14	despite	despite	SCONJ
cblr-11897	492	15	having	have	VERB
cblr-11897	492	16	a	a	DET
cblr-11897	492	17	positive	positive	ADJ
cblr-11897	492	18	market	market	NOUN
cblr-11897	492	19	capitalization	capitalization	NOUN
cblr-11897	492	20	.	.	PUNCT
cblr-11897	493	1	moreover	moreover	ADV
cblr-11897	493	2	,	,	PUNCT
cblr-11897	493	3	while	while	SCONJ
cblr-11897	493	4	negative	negative	ADJ
cblr-11897	493	5	net	net	ADJ
cblr-11897	493	6	current	current	ADJ
cblr-11897	493	7	assets	asset	NOUN
cblr-11897	493	8	or	or	CCONJ
cblr-11897	493	9	depleted	depleted	ADJ
cblr-11897	493	10	cash	cash	NOUN
cblr-11897	493	11	stores	store	NOUN
cblr-11897	493	12	are	be	AUX
cblr-11897	493	13	not	not	PART
cblr-11897	493	14	in	in	ADP
cblr-11897	493	15	and	and	CCONJ
cblr-11897	493	16	of	of	ADP
cblr-11897	493	17	themselves	themselves	PRON
cblr-11897	493	18	cause	cause	VERB
cblr-11897	493	19	for	for	ADP
cblr-11897	493	20	alarm	alarm	NOUN
cblr-11897	493	21	,	,	PUNCT
cblr-11897	493	22	some	some	PRON
cblr-11897	493	23	of	of	ADP
cblr-11897	493	24	these	these	DET
cblr-11897	493	25	firms	firm	NOUN
cblr-11897	493	26	may	may	AUX
cblr-11897	493	27	genuinely	genuinely	ADV
cblr-11897	493	28	have	have	AUX
cblr-11897	493	29	had	have	VERB
cblr-11897	493	30	limited	limit	VERB
cblr-11897	493	31	access	access	NOUN
cblr-11897	493	32	to	to	ADP
cblr-11897	493	33	capital	capital	NOUN
cblr-11897	493	34	.	.	PUNCT
cblr-11897	494	1	it	it	PRON
cblr-11897	494	2	is	be	AUX
cblr-11897	494	3	conceivable	conceivable	ADJ
cblr-11897	494	4	that	that	SCONJ
cblr-11897	494	5	there	there	PRON
cblr-11897	494	6	was	be	VERB
cblr-11897	494	7	a	a	DET
cblr-11897	494	8	genuine	genuine	ADJ
cblr-11897	494	9	threat	threat	NOUN
cblr-11897	494	10	of	of	ADP
cblr-11897	494	11	collateral	collateral	ADJ
cblr-11897	494	12	consequences	consequence	NOUN
cblr-11897	494	13	from	from	ADP
cblr-11897	494	14	a	a	DET
cblr-11897	494	15	small	small	ADJ
cblr-11897	494	16	minority	minority	NOUN
cblr-11897	494	17	of	of	ADP
cblr-11897	494	18	the	the	DET
cblr-11897	494	19	firms	firm	NOUN
cblr-11897	494	20	.	.	PUNCT
cblr-11897	495	1	a	a	DET
cblr-11897	495	2	careful	careful	ADJ
cblr-11897	495	3	examination	examination	NOUN
cblr-11897	495	4	of	of	ADP
cblr-11897	495	5	the	the	DET
cblr-11897	495	6	case	case	NOUN
cblr-11897	495	7	studies	study	NOUN
cblr-11897	495	8	,	,	PUNCT
cblr-11897	495	9	along	along	ADP
cblr-11897	495	10	with	with	ADP
cblr-11897	495	11	the	the	DET
cblr-11897	495	12	alexander	alexander	PROPN
cblr-11897	495	13	and	and	CCONJ
cblr-11897	495	14	cohen	cohen	PROPN
cblr-11897	495	15	data	data	PROPN
cblr-11897	495	16	,	,	PUNCT
cblr-11897	495	17	shows	show	VERB
cblr-11897	495	18	that	that	SCONJ
cblr-11897	495	19	,	,	PUNCT
cblr-11897	495	20	while	while	SCONJ
cblr-11897	495	21	fears	fear	NOUN
cblr-11897	495	22	of	of	ADP
cblr-11897	495	23	collateral	collateral	ADJ
cblr-11897	495	24	consequences	consequence	NOUN
cblr-11897	495	25	are	be	AUX
cblr-11897	495	26	sometimes	sometimes	ADV
cblr-11897	495	27	well	well	ADV
cblr-11897	495	28	-	-	PUNCT
cblr-11897	495	29	founded	found	VERB
cblr-11897	495	30	,	,	PUNCT
cblr-11897	495	31	in	in	ADP
cblr-11897	495	32	many	many	ADJ
cblr-11897	495	33	other	other	ADJ
cblr-11897	495	34	cases	case	NOUN
cblr-11897	495	35	these	these	DET
cblr-11897	495	36	fears	fear	NOUN
cblr-11897	495	37	appear	appear	VERB
cblr-11897	495	38	to	to	PART
cblr-11897	495	39	be	be	AUX
cblr-11897	495	40	misplaced	misplace	VERB
cblr-11897	495	41	,	,	PUNCT
cblr-11897	495	42	due	due	ADP
cblr-11897	495	43	to	to	ADP
cblr-11897	495	44	misconceptions	misconception	NOUN
cblr-11897	495	45	of	of	ADP
cblr-11897	495	46	corporate	corporate	ADJ
cblr-11897	495	47	finance	finance	NOUN
cblr-11897	495	48	.	.	PUNCT
cblr-11897	496	1	officials	official	NOUN
cblr-11897	496	2	who	who	PRON
cblr-11897	496	3	are	be	AUX
cblr-11897	496	4	unsure	unsure	ADJ
cblr-11897	496	5	whether	whether	SCONJ
cblr-11897	496	6	imposing	impose	VERB
cblr-11897	496	7	liability	liability	NOUN
cblr-11897	496	8	will	will	AUX
cblr-11897	496	9	lead	lead	VERB
cblr-11897	496	10	to	to	ADP
cblr-11897	496	11	collateral	collateral	ADJ
cblr-11897	496	12	consequences	consequence	NOUN
cblr-11897	496	13	may	may	AUX
cblr-11897	496	14	deem	deem	VERB
cblr-11897	496	15	it	it	PRON
cblr-11897	496	16	safer	safe	ADJ
cblr-11897	496	17	to	to	PART
cblr-11897	496	18	reduce	reduce	VERB
cblr-11897	496	19	liability	liability	NOUN
cblr-11897	496	20	and	and	CCONJ
cblr-11897	496	21	not	not	PART
cblr-11897	496	22	risk	risk	VERB
cblr-11897	496	23	disastrous	disastrous	ADJ
cblr-11897	496	24	consequences	consequence	NOUN
cblr-11897	496	25	.	.	PUNCT
cblr-11897	497	1	in	in	ADP
cblr-11897	497	2	a	a	DET
cblr-11897	497	3	2012	2012	NUM
cblr-11897	497	4	speech	speech	NOUN
cblr-11897	497	5	,	,	PUNCT
cblr-11897	497	6	the	the	DET
cblr-11897	497	7	head	head	NOUN
cblr-11897	497	8	of	of	ADP
cblr-11897	497	9	doj	doj	PROPN
cblr-11897	497	10	’s	’s	PART
cblr-11897	497	11	criminal	criminal	ADJ
cblr-11897	497	12	division	division	NOUN
cblr-11897	497	13	,	,	PUNCT
cblr-11897	497	14	assistant	assistant	NOUN
cblr-11897	497	15	attorney	attorney	PROPN
cblr-11897	497	16	general	general	PROPN
cblr-11897	497	17	lanny	lanny	PROPN
cblr-11897	497	18	breuer	breuer	PROPN
cblr-11897	497	19	,	,	PUNCT
cblr-11897	497	20	said	say	VERB
cblr-11897	497	21	of	of	ADP
cblr-11897	497	22	the	the	DET
cblr-11897	497	23	difficult	difficult	ADJ
cblr-11897	497	24	decision	decision	NOUN
cblr-11897	497	25	:	:	PUNCT
cblr-11897	497	26	to	to	PART
cblr-11897	497	27	be	be	AUX
cblr-11897	497	28	clear	clear	ADJ
cblr-11897	497	29	,	,	PUNCT
cblr-11897	497	30	the	the	DET
cblr-11897	497	31	decision	decision	NOUN
cblr-11897	497	32	of	of	ADP
cblr-11897	497	33	whether	whether	SCONJ
cblr-11897	497	34	to	to	PART
cblr-11897	497	35	indict	indict	VERB
cblr-11897	497	36	a	a	DET
cblr-11897	497	37	corporation	corporation	NOUN
cblr-11897	497	38	,	,	PUNCT
cblr-11897	497	39	defer	defer	NOUN
cblr-11897	497	40	prosecution	prosecution	NOUN
cblr-11897	497	41	,	,	PUNCT
cblr-11897	497	42	or	or	CCONJ
cblr-11897	497	43	decline	decline	VERB
cblr-11897	497	44	altogether	altogether	ADV
cblr-11897	497	45	is	be	AUX
cblr-11897	497	46	not	not	PART
cblr-11897	497	47	one	one	NUM
cblr-11897	497	48	that	that	PRON
cblr-11897	497	49	i	i	PRON
cblr-11897	497	50	,	,	PUNCT
cblr-11897	497	51	or	or	CCONJ
cblr-11897	497	52	anyone	anyone	PRON
cblr-11897	497	53	in	in	ADP
cblr-11897	497	54	the	the	DET
cblr-11897	497	55	criminal	criminal	ADJ
cblr-11897	497	56	division	division	NOUN
cblr-11897	497	57	,	,	PUNCT
cblr-11897	497	58	take	take	VERB
cblr-11897	497	59	lightly	lightly	ADV
cblr-11897	497	60	.	.	PUNCT
cblr-11897	498	1	we	we	PRON
cblr-11897	498	2	are	be	AUX
cblr-11897	498	3	frequently	frequently	ADV
cblr-11897	498	4	on	on	ADP
cblr-11897	498	5	the	the	DET
cblr-11897	498	6	receiving	receive	VERB
cblr-11897	498	7	end	end	NOUN
cblr-11897	498	8	of	of	ADP
cblr-11897	498	9	presentations	presentation	NOUN
cblr-11897	498	10	from	from	ADP
cblr-11897	498	11	defense	defense	NOUN
cblr-11897	498	12	counsel	counsel	NOUN
cblr-11897	498	13	,	,	PUNCT
cblr-11897	498	14	ceos	ceo	NOUN
cblr-11897	498	15	,	,	PUNCT
cblr-11897	498	16	and	and	CCONJ
cblr-11897	498	17	economists	economist	NOUN
cblr-11897	498	18	who	who	PRON
cblr-11897	498	19	argue	argue	VERB
cblr-11897	498	20	that	that	SCONJ
cblr-11897	498	21	the	the	DET
cblr-11897	498	22	collateral	collateral	ADJ
cblr-11897	498	23	consequences	consequence	NOUN
cblr-11897	498	24	of	of	ADP
cblr-11897	498	25	an	an	DET
cblr-11897	498	26	indictment	indictment	NOUN
cblr-11897	498	27	would	would	AUX
cblr-11897	498	28	be	be	AUX
cblr-11897	498	29	devastating	devastating	ADJ
cblr-11897	498	30	for	for	ADP
cblr-11897	498	31	their	their	PRON
cblr-11897	498	32	client	client	NOUN
cblr-11897	498	33	.	.	PUNCT
cblr-11897	499	1	in	in	ADP
cblr-11897	499	2	my	my	PRON
cblr-11897	499	3	conference	conference	NOUN
cblr-11897	499	4	room	room	NOUN
cblr-11897	499	5	,	,	PUNCT
cblr-11897	499	6	over	over	ADP
cblr-11897	499	7	the	the	DET
cblr-11897	499	8	years	year	NOUN
cblr-11897	499	9	,	,	PUNCT
cblr-11897	499	10	i	i	PRON
cblr-11897	499	11	have	have	AUX
cblr-11897	499	12	heard	hear	VERB
cblr-11897	499	13	sober	sober	ADJ
cblr-11897	499	14	predictions	prediction	NOUN
cblr-11897	499	15	that	that	SCONJ
cblr-11897	499	16	a	a	DET
cblr-11897	499	17	company	company	NOUN
cblr-11897	499	18	or	or	CCONJ
cblr-11897	499	19	bank	bank	NOUN
cblr-11897	499	20	might	might	AUX
cblr-11897	499	21	fail	fail	VERB
cblr-11897	499	22	if	if	SCONJ
cblr-11897	499	23	we	we	PRON
cblr-11897	499	24	indict	indict	VERB
cblr-11897	499	25	,	,	PUNCT
cblr-11897	499	26	that	that	SCONJ
cblr-11897	499	27	innocent	innocent	ADJ
cblr-11897	499	28	employees	employee	NOUN
cblr-11897	499	29	could	could	AUX
cblr-11897	499	30	lose	lose	VERB
cblr-11897	499	31	their	their	PRON
cblr-11897	499	32	jobs	job	NOUN
cblr-11897	499	33	,	,	PUNCT
cblr-11897	499	34	that	that	SCONJ
cblr-11897	499	35	entire	entire	ADJ
cblr-11897	499	36	industries	industry	NOUN
cblr-11897	499	37	may	may	AUX
cblr-11897	499	38	be	be	AUX
cblr-11897	499	39	affected	affect	VERB
cblr-11897	499	40	,	,	PUNCT
cblr-11897	499	41	and	and	CCONJ
cblr-11897	499	42	even	even	ADV
cblr-11897	499	43	that	that	SCONJ
cblr-11897	499	44	global	global	ADJ
cblr-11897	499	45	markets	market	NOUN
cblr-11897	499	46	will	will	AUX
cblr-11897	499	47	feel	feel	VERB
cblr-11897	499	48	the	the	DET
cblr-11897	499	49	effects	effect	NOUN
cblr-11897	499	50	.	.	PUNCT
cblr-11897	500	1	32	32	NUM
cblr-11897	500	2	columbia	columbia	PROPN
cblr-11897	500	3	business	business	NOUN
cblr-11897	500	4	law	law	PROPN
cblr-11897	500	5	review	review	NOUN
cblr-11897	500	6	[	[	X
cblr-11897	500	7	vol	vol	NOUN
cblr-11897	500	8	.	.	PUNCT
cblr-11897	500	9	2023	2023	NUM
cblr-11897	500	10	sometimes	sometimes	ADV
cblr-11897	500	11	—	—	PUNCT
cblr-11897	500	12	though	though	ADV
cblr-11897	500	13	,	,	PUNCT
cblr-11897	500	14	let	let	VERB
cblr-11897	500	15	me	i	PRON
cblr-11897	500	16	stress	stress	VERB
cblr-11897	500	17	,	,	PUNCT
cblr-11897	500	18	not	not	PART
cblr-11897	500	19	always	always	ADV
cblr-11897	500	20	—	—	PUNCT
cblr-11897	500	21	these	these	DET
cblr-11897	500	22	presentations	presentation	NOUN
cblr-11897	500	23	are	be	AUX
cblr-11897	500	24	compelling	compelling	ADJ
cblr-11897	500	25	.	.	PUNCT
cblr-11897	501	1	in	in	ADP
cblr-11897	501	2	reaching	reach	VERB
cblr-11897	501	3	every	every	DET
cblr-11897	501	4	charging	charging	NOUN
cblr-11897	501	5	decision	decision	NOUN
cblr-11897	501	6	,	,	PUNCT
cblr-11897	501	7	we	we	PRON
cblr-11897	501	8	must	must	AUX
cblr-11897	501	9	take	take	VERB
cblr-11897	501	10	into	into	ADP
cblr-11897	501	11	account	account	NOUN
cblr-11897	501	12	the	the	DET
cblr-11897	501	13	effect	effect	NOUN
cblr-11897	501	14	of	of	ADP
cblr-11897	501	15	an	an	DET
cblr-11897	501	16	indictment	indictment	NOUN
cblr-11897	501	17	on	on	ADP
cblr-11897	501	18	innocent	innocent	ADJ
cblr-11897	501	19	employees	employee	NOUN
cblr-11897	501	20	and	and	CCONJ
cblr-11897	501	21	shareholders	shareholder	NOUN
cblr-11897	501	22	,	,	PUNCT
cblr-11897	501	23	just	just	ADV
cblr-11897	501	24	as	as	SCONJ
cblr-11897	501	25	we	we	PRON
cblr-11897	501	26	must	must	AUX
cblr-11897	501	27	take	take	VERB
cblr-11897	501	28	into	into	ADP
cblr-11897	501	29	account	account	NOUN
cblr-11897	501	30	the	the	DET
cblr-11897	501	31	nature	nature	NOUN
cblr-11897	501	32	of	of	ADP
cblr-11897	501	33	the	the	DET
cblr-11897	501	34	crimes	crime	NOUN
cblr-11897	501	35	committed	commit	VERB
cblr-11897	501	36	and	and	CCONJ
cblr-11897	501	37	the	the	DET
cblr-11897	501	38	pervasive	pervasive	ADJ
cblr-11897	501	39	ness	ness	NOUN
cblr-11897	501	40	of	of	ADP
cblr-11897	501	41	the	the	DET
cblr-11897	501	42	misconduct	misconduct	NOUN
cblr-11897	501	43	.	.	PUNCT
cblr-11897	502	1	i	i	PRON
cblr-11897	502	2	personally	personally	ADV
cblr-11897	502	3	feel	feel	VERB
cblr-11897	502	4	that	that	SCONJ
cblr-11897	502	5	it	it	PRON
cblr-11897	502	6	’s	’	VERB
cblr-11897	502	7	my	my	PRON
cblr-11897	502	8	duty	duty	NOUN
cblr-11897	502	9	to	to	PART
cblr-11897	502	10	consider	consider	VERB
cblr-11897	502	11	whether	whether	SCONJ
cblr-11897	502	12	individual	individual	ADJ
cblr-11897	502	13	employees	employee	NOUN
cblr-11897	502	14	with	with	ADP
cblr-11897	502	15	no	no	DET
cblr-11897	502	16	responsibility	responsibility	NOUN
cblr-11897	502	17	for	for	ADP
cblr-11897	502	18	,	,	PUNCT
cblr-11897	502	19	or	or	CCONJ
cblr-11897	502	20	knowledge	knowledge	NOUN
cblr-11897	502	21	of	of	ADP
cblr-11897	502	22	,	,	PUNCT
cblr-11897	502	23	misconduct	misconduct	NOUN
cblr-11897	502	24	committed	commit	VERB
cblr-11897	502	25	by	by	ADP
cblr-11897	502	26	others	other	NOUN
cblr-11897	502	27	in	in	ADP
cblr-11897	502	28	the	the	DET
cblr-11897	502	29	same	same	ADJ
cblr-11897	502	30	company	company	NOUN
cblr-11897	502	31	are	be	AUX
cblr-11897	502	32	going	go	VERB
cblr-11897	502	33	to	to	PART
cblr-11897	502	34	lose	lose	VERB
cblr-11897	502	35	their	their	PRON
cblr-11897	502	36	livelihood	livelihood	NOUN
cblr-11897	502	37	if	if	SCONJ
cblr-11897	502	38	we	we	PRON
cblr-11897	502	39	indict	indict	VERB
cblr-11897	502	40	the	the	DET
cblr-11897	502	41	corporation	corporation	NOUN
cblr-11897	502	42	.	.	PUNCT
cblr-11897	503	1	in	in	ADP
cblr-11897	503	2	large	large	ADJ
cblr-11897	503	3	multi	multi	ADJ
cblr-11897	503	4	-	-	ADJ
cblr-11897	503	5	national	national	ADJ
cblr-11897	503	6	companies	company	NOUN
cblr-11897	503	7	,	,	PUNCT
cblr-11897	503	8	the	the	DET
cblr-11897	503	9	jobs	job	NOUN
cblr-11897	503	10	of	of	ADP
cblr-11897	503	11	tens	ten	NOUN
cblr-11897	503	12	of	of	ADP
cblr-11897	503	13	thousands	thousand	NOUN
cblr-11897	503	14	of	of	ADP
cblr-11897	503	15	employees	employee	NOUN
cblr-11897	503	16	can	can	AUX
cblr-11897	503	17	be	be	AUX
cblr-11897	503	18	at	at	ADP
cblr-11897	503	19	stake	stake	NOUN
cblr-11897	503	20	.	.	PUNCT
cblr-11897	504	1	and	and	CCONJ
cblr-11897	504	2	,	,	PUNCT
cblr-11897	504	3	in	in	ADP
cblr-11897	504	4	some	some	DET
cblr-11897	504	5	cases	case	NOUN
cblr-11897	504	6	,	,	PUNCT
cblr-11897	504	7	the	the	DET
cblr-11897	504	8	health	health	NOUN
cblr-11897	504	9	of	of	ADP
cblr-11897	504	10	an	an	DET
cblr-11897	504	11	industry	industry	NOUN
cblr-11897	504	12	or	or	CCONJ
cblr-11897	504	13	the	the	DET
cblr-11897	504	14	markets	market	NOUN
cblr-11897	504	15	are	be	AUX
cblr-11897	504	16	a	a	DET
cblr-11897	504	17	real	real	ADJ
cblr-11897	504	18	factor	factor	NOUN
cblr-11897	504	19	.	.	PUNCT
cblr-11897	505	1	those	those	PRON
cblr-11897	505	2	are	be	AUX
cblr-11897	505	3	the	the	DET
cblr-11897	505	4	kinds	kind	NOUN
cblr-11897	505	5	of	of	ADP
cblr-11897	505	6	considerations	consideration	NOUN
cblr-11897	505	7	in	in	ADP
cblr-11897	505	8	white	white	ADJ
cblr-11897	505	9	collar	collar	PROPN
cblr-11897	505	10	crime	crime	NOUN
cblr-11897	505	11	cases	case	NOUN
cblr-11897	505	12	that	that	PRON
cblr-11897	505	13	literally	literally	ADV
cblr-11897	505	14	keep	keep	VERB
cblr-11897	505	15	me	i	PRON
cblr-11897	505	16	up	up	ADP
cblr-11897	505	17	at	at	ADP
cblr-11897	505	18	night	night	NOUN
cblr-11897	505	19	,	,	PUNCT
cblr-11897	505	20	and	and	CCONJ
cblr-11897	505	21	which	which	PRON
cblr-11897	505	22	must	must	AUX
cblr-11897	505	23	play	play	VERB
cblr-11897	505	24	a	a	DET
cblr-11897	505	25	role	role	NOUN
cblr-11897	505	26	in	in	ADP
cblr-11897	505	27	responsible	responsible	ADJ
cblr-11897	505	28	enforcement.132	enforcement.132	NOUN
cblr-11897	505	29	there	there	PRON
cblr-11897	505	30	can	can	AUX
cblr-11897	505	31	be	be	AUX
cblr-11897	505	32	real	real	ADJ
cblr-11897	505	33	costs	cost	NOUN
cblr-11897	505	34	to	to	ADP
cblr-11897	505	35	imposing	impose	VERB
cblr-11897	505	36	monetary	monetary	ADJ
cblr-11897	505	37	liability	liability	NOUN
cblr-11897	505	38	on	on	ADP
cblr-11897	505	39	corporations	corporation	NOUN
cblr-11897	505	40	.	.	PUNCT
cblr-11897	506	1	when	when	SCONJ
cblr-11897	506	2	reducing	reduce	VERB
cblr-11897	506	3	fines	fine	NOUN
cblr-11897	506	4	to	to	PART
cblr-11897	506	5	preempt	preempt	VERB
cblr-11897	506	6	a	a	DET
cblr-11897	506	7	larger	large	ADJ
cblr-11897	506	8	judgment	judgment	NOUN
cblr-11897	506	9	’s	’s	PART
cblr-11897	506	10	collateral	collateral	ADJ
cblr-11897	506	11	consequences	consequence	NOUN
cblr-11897	506	12	,	,	PUNCT
cblr-11897	506	13	however	however	ADV
cblr-11897	506	14	,	,	PUNCT
cblr-11897	506	15	public	public	ADJ
cblr-11897	506	16	officials	official	NOUN
cblr-11897	506	17	generally	generally	ADV
cblr-11897	506	18	make	make	VERB
cblr-11897	506	19	two	two	NUM
cblr-11897	506	20	conceptual	conceptual	ADJ
cblr-11897	506	21	failures	failure	NOUN
cblr-11897	506	22	that	that	PRON
cblr-11897	506	23	undermine	undermine	VERB
cblr-11897	506	24	the	the	DET
cblr-11897	506	25	laudable	laudable	ADJ
cblr-11897	506	26	goal	goal	NOUN
cblr-11897	506	27	of	of	ADP
cblr-11897	506	28	protecting	protect	VERB
cblr-11897	506	29	third	third	ADJ
cblr-11897	506	30	parties	party	NOUN
cblr-11897	506	31	.	.	PUNCT
cblr-11897	507	1	the	the	DET
cblr-11897	507	2	first	first	ADJ
cblr-11897	507	3	conceptual	conceptual	ADJ
cblr-11897	507	4	failure	failure	NOUN
cblr-11897	507	5	is	be	AUX
cblr-11897	507	6	a	a	DET
cblr-11897	507	7	misunderstanding	misunderstanding	NOUN
cblr-11897	507	8	of	of	ADP
cblr-11897	507	9	corporate	corporate	ADJ
cblr-11897	507	10	governance	governance	NOUN
cblr-11897	507	11	.	.	PUNCT
cblr-11897	508	1	officials	official	NOUN
cblr-11897	508	2	too	too	ADV
cblr-11897	508	3	often	often	ADV
cblr-11897	508	4	treat	treat	VERB
cblr-11897	508	5	shareholders	shareholder	NOUN
cblr-11897	508	6	as	as	ADP
cblr-11897	508	7	another	another	DET
cblr-11897	508	8	set	set	NOUN
cblr-11897	508	9	of	of	ADP
cblr-11897	508	10	victims	victim	NOUN
cblr-11897	508	11	who	who	PRON
cblr-11897	508	12	need	need	VERB
cblr-11897	508	13	to	to	PART
cblr-11897	508	14	be	be	AUX
cblr-11897	508	15	protected	protect	VERB
cblr-11897	508	16	from	from	ADP
cblr-11897	508	17	a	a	DET
cblr-11897	508	18	firm	firm	NOUN
cblr-11897	508	19	’s	’s	PART
cblr-11897	508	20	distress	distress	NOUN
cblr-11897	508	21	or	or	CCONJ
cblr-11897	508	22	insolvency.133	insolvency.133	NOUN
cblr-11897	508	23	but	but	CCONJ
cblr-11897	508	24	the	the	DET
cblr-11897	508	25	american	american	ADJ
cblr-11897	508	26	system	system	NOUN
cblr-11897	508	27	of	of	ADP
cblr-11897	508	28	corporate	corporate	ADJ
cblr-11897	508	29	governance	governance	NOUN
cblr-11897	508	30	is	be	AUX
cblr-11897	508	31	firmly	firmly	ADV
cblr-11897	508	32	rooted	rooted	ADJ
cblr-11897	508	33	in	in	ADP
cblr-11897	508	34	the	the	DET
cblr-11897	508	35	idea	idea	NOUN
cblr-11897	508	36	that	that	SCONJ
cblr-11897	508	37	firms	firm	NOUN
cblr-11897	508	38	are	be	AUX
cblr-11897	508	39	run	run	VERB
cblr-11897	508	40	in	in	ADP
cblr-11897	508	41	the	the	DET
cblr-11897	508	42	interest	interest	NOUN
cblr-11897	508	43	of	of	ADP
cblr-11897	508	44	shareholders	shareholder	NOUN
cblr-11897	508	45	.	.	PUNCT
cblr-11897	509	1	shareholders	shareholder	NOUN
cblr-11897	509	2	are	be	AUX
cblr-11897	509	3	compensated	compensate	VERB
cblr-11897	509	4	for	for	ADP
cblr-11897	509	5	the	the	DET
cblr-11897	509	6	risks	risk	NOUN
cblr-11897	509	7	that	that	PRON
cblr-11897	509	8	they	they	PRON
cblr-11897	509	9	bear	bear	VERB
cblr-11897	509	10	,	,	PUNCT
cblr-11897	509	11	and	and	CCONJ
cblr-11897	509	12	shareholders	shareholder	NOUN
cblr-11897	509	13	who	who	PRON
cblr-11897	509	14	profit	profit	VERB
cblr-11897	509	15	from	from	ADP
cblr-11897	509	16	malfeasance	malfeasance	NOUN
cblr-11897	509	17	should	should	AUX
cblr-11897	509	18	not	not	PART
cblr-11897	509	19	be	be	AUX
cblr-11897	509	20	protected	protect	VERB
cblr-11897	509	21	from	from	ADP
cblr-11897	509	22	the	the	DET
cblr-11897	509	23	132	132	NUM
cblr-11897	509	24	off	off	ADP
cblr-11897	509	25	.	.	PUNCT
cblr-11897	510	1	of	of	ADP
cblr-11897	510	2	pub	pub	NOUN
cblr-11897	510	3	.	.	PUNCT
cblr-11897	511	1	affairs	affair	NOUN
cblr-11897	511	2	,	,	PUNCT
cblr-11897	511	3	dep’t	dep’t	NOUN
cblr-11897	511	4	of	of	ADP
cblr-11897	511	5	justice	justice	NOUN
cblr-11897	511	6	,	,	PUNCT
cblr-11897	511	7	assistant	assistant	PROPN
cblr-11897	511	8	attorney	attorney	PROPN
cblr-11897	511	9	general	general	PROPN
cblr-11897	511	10	breuer	breuer	PROPN
cblr-11897	511	11	speaks	speak	VERB
cblr-11897	511	12	at	at	ADP
cblr-11897	511	13	the	the	DET
cblr-11897	511	14	new	new	PROPN
cblr-11897	511	15	york	york	PROPN
cblr-11897	511	16	city	city	PROPN
cblr-11897	511	17	bar	bar	PROPN
cblr-11897	511	18	association	association	NOUN
cblr-11897	511	19	(	(	PUNCT
cblr-11897	511	20	sept	sept	PROPN
cblr-11897	511	21	.	.	PROPN
cblr-11897	511	22	13	13	NUM
cblr-11897	511	23	,	,	PUNCT
cblr-11897	511	24	2012	2012	NUM
cblr-11897	511	25	)	)	PUNCT
cblr-11897	511	26	,	,	PUNCT
cblr-11897	511	27	https://www.justice.gov/opa/speech/assistant-attorney-general-lannybreuer-speaks-new-york-city-bar-association	https://www.justice.gov/opa/speech/assistant-attorney-general-lannybreuer-speaks-new-york-city-bar-association	NOUN
cblr-11897	512	1	[	[	X
cblr-11897	512	2	https://perma.cc/za7gtgz2	https://perma.cc/za7gtgz2	X
cblr-11897	512	3	]	]	X
cblr-11897	512	4	.	.	PUNCT
cblr-11897	513	1	133	133	NUM
cblr-11897	513	2	however	however	ADV
cblr-11897	513	3	,	,	PUNCT
cblr-11897	513	4	with	with	SCONJ
cblr-11897	513	5	this	this	PRON
cblr-11897	513	6	being	be	AUX
cblr-11897	513	7	said	say	VERB
cblr-11897	513	8	,	,	PUNCT
cblr-11897	513	9	of	of	ADP
cblr-11897	513	10	all	all	DET
cblr-11897	513	11	the	the	DET
cblr-11897	513	12	statutes	statute	NOUN
cblr-11897	513	13	,	,	PUNCT
cblr-11897	513	14	regulations	regulation	NOUN
cblr-11897	513	15	,	,	PUNCT
cblr-11897	513	16	and	and	CCONJ
cblr-11897	513	17	policies	policy	NOUN
cblr-11897	513	18	analyzed	analyze	VERB
cblr-11897	513	19	in	in	ADP
cblr-11897	513	20	section	section	NOUN
cblr-11897	513	21	2	2	NUM
cblr-11897	513	22	,	,	PUNCT
cblr-11897	513	23	the	the	DET
cblr-11897	513	24	justice	justice	NOUN
cblr-11897	513	25	manual	manual	NOUN
cblr-11897	513	26	is	be	AUX
cblr-11897	513	27	the	the	DET
cblr-11897	513	28	only	only	ADJ
cblr-11897	513	29	policy	policy	NOUN
cblr-11897	513	30	that	that	PRON
cblr-11897	513	31	explicitly	explicitly	ADV
cblr-11897	513	32	states	state	VERB
cblr-11897	513	33	that	that	SCONJ
cblr-11897	513	34	officials	official	NOUN
cblr-11897	513	35	should	should	AUX
cblr-11897	513	36	take	take	VERB
cblr-11897	513	37	shareholder	shareholder	NOUN
cblr-11897	513	38	interests	interest	NOUN
cblr-11897	513	39	into	into	ADP
cblr-11897	513	40	account	account	NOUN
cblr-11897	513	41	.	.	PUNCT
cblr-11897	514	1	see	see	VERB
cblr-11897	514	2	supra	supra	PROPN
cblr-11897	514	3	section	section	PROPN
cblr-11897	514	4	ii	ii	PROPN
cblr-11897	514	5	.	.	PUNCT
cblr-11897	515	1	no	no	INTJ
cblr-11897	515	2	.	.	NOUN
cblr-11897	516	1	1	1	NUM
cblr-11897	516	2	]	]	X
cblr-11897	516	3	corporate	corporate	ADJ
cblr-11897	516	4	liability	liability	NOUN
cblr-11897	516	5	,	,	PUNCT
cblr-11897	516	6	collateral	collateral	ADJ
cblr-11897	516	7	consequences	consequence	NOUN
cblr-11897	516	8	,	,	PUNCT
cblr-11897	516	9	&	&	CCONJ
cblr-11897	516	10	capital	capital	NOUN
cblr-11897	516	11	structure	structure	NOUN
cblr-11897	516	12	33	33	NUM
cblr-11897	516	13	liability	liability	NOUN
cblr-11897	516	14	arising	arise	VERB
cblr-11897	516	15	from	from	ADP
cblr-11897	516	16	that	that	DET
cblr-11897	516	17	malfeasance	malfeasance	NOUN
cblr-11897	516	18	.	.	PUNCT
cblr-11897	517	1	when	when	SCONJ
cblr-11897	517	2	corporate	corporate	ADJ
cblr-11897	517	3	liability	liability	NOUN
cblr-11897	517	4	is	be	AUX
cblr-11897	517	5	reduced	reduce	VERB
cblr-11897	517	6	to	to	PART
cblr-11897	517	7	protect	protect	VERB
cblr-11897	517	8	shareholders	shareholder	NOUN
cblr-11897	517	9	,	,	PUNCT
cblr-11897	517	10	there	there	PRON
cblr-11897	517	11	is	be	VERB
cblr-11897	517	12	little	little	ADJ
cblr-11897	517	13	incentive	incentive	NOUN
cblr-11897	517	14	for	for	SCONJ
cblr-11897	517	15	shareholders	shareholder	NOUN
cblr-11897	517	16	,	,	PUNCT
cblr-11897	517	17	directors	director	NOUN
cblr-11897	517	18	,	,	PUNCT
cblr-11897	517	19	and	and	CCONJ
cblr-11897	517	20	managers	manager	NOUN
cblr-11897	517	21	not	not	PART
cblr-11897	517	22	to	to	PART
cblr-11897	517	23	engage	engage	VERB
cblr-11897	517	24	in	in	ADP
cblr-11897	517	25	malfeasance	malfeasance	NOUN
cblr-11897	517	26	.	.	PUNCT
cblr-11897	518	1	in	in	ADP
cblr-11897	518	2	our	our	PRON
cblr-11897	518	3	shareholder	shareholder	NOUN
cblr-11897	518	4	-	-	PUNCT
cblr-11897	518	5	focused	focus	VERB
cblr-11897	518	6	system	system	NOUN
cblr-11897	518	7	of	of	ADP
cblr-11897	518	8	corporate	corporate	ADJ
cblr-11897	518	9	governance	governance	NOUN
cblr-11897	518	10	,	,	PUNCT
cblr-11897	518	11	we	we	PRON
cblr-11897	518	12	as	as	ADP
cblr-11897	518	13	society	society	NOUN
cblr-11897	518	14	should	should	AUX
cblr-11897	518	15	want	want	VERB
cblr-11897	518	16	shareholders	shareholder	NOUN
cblr-11897	518	17	to	to	PART
cblr-11897	518	18	bear	bear	VERB
cblr-11897	518	19	the	the	DET
cblr-11897	518	20	costs	cost	NOUN
cblr-11897	518	21	.	.	PUNCT
cblr-11897	519	1	the	the	DET
cblr-11897	519	2	second	second	ADJ
cblr-11897	519	3	conceptual	conceptual	ADJ
cblr-11897	519	4	failure	failure	NOUN
cblr-11897	519	5	is	be	AUX
cblr-11897	519	6	a	a	DET
cblr-11897	519	7	misunderstanding	misunderstanding	NOUN
cblr-11897	519	8	of	of	ADP
cblr-11897	519	9	corporate	corporate	ADJ
cblr-11897	519	10	finance	finance	NOUN
cblr-11897	519	11	.	.	PUNCT
cblr-11897	520	1	assistant	assistant	PROPN
cblr-11897	520	2	attorney	attorney	PROPN
cblr-11897	520	3	general	general	PROPN
cblr-11897	520	4	breuer	breuer	PROPN
cblr-11897	520	5	’s	’s	PART
cblr-11897	520	6	remarks	remark	VERB
cblr-11897	520	7	,	,	PUNCT
cblr-11897	520	8	the	the	DET
cblr-11897	520	9	holder	holder	NOUN
cblr-11897	520	10	memorandum	memorandum	NOUN
cblr-11897	520	11	,	,	PUNCT
cblr-11897	520	12	and	and	CCONJ
cblr-11897	520	13	the	the	DET
cblr-11897	520	14	many	many	ADJ
cblr-11897	520	15	statutes	statute	NOUN
cblr-11897	520	16	addressed	address	VERB
cblr-11897	520	17	in	in	ADP
cblr-11897	520	18	section	section	NOUN
cblr-11897	520	19	ii	ii	NOUN
cblr-11897	520	20	all	all	PRON
cblr-11897	520	21	implicitly	implicitly	ADV
cblr-11897	520	22	assume	assume	VERB
cblr-11897	520	23	that	that	SCONJ
cblr-11897	520	24	corporate	corporate	ADJ
cblr-11897	520	25	liability	liability	NOUN
cblr-11897	520	26	can	can	AUX
cblr-11897	520	27	result	result	VERB
cblr-11897	520	28	in	in	ADP
cblr-11897	520	29	collateral	collateral	ADJ
cblr-11897	520	30	consequences	consequence	NOUN
cblr-11897	520	31	.	.	PUNCT
cblr-11897	521	1	but	but	CCONJ
cblr-11897	521	2	officials	official	NOUN
cblr-11897	521	3	are	be	AUX
cblr-11897	521	4	failing	fail	VERB
cblr-11897	521	5	to	to	PART
cblr-11897	521	6	carefully	carefully	ADV
cblr-11897	521	7	consider	consider	VERB
cblr-11897	521	8	the	the	DET
cblr-11897	521	9	mechanisms	mechanism	NOUN
cblr-11897	521	10	through	through	ADP
cblr-11897	521	11	which	which	PRON
cblr-11897	521	12	collateral	collateral	ADJ
cblr-11897	521	13	consequences	consequence	NOUN
cblr-11897	521	14	arise	arise	VERB
cblr-11897	521	15	—	—	PUNCT
cblr-11897	521	16	or	or	CCONJ
cblr-11897	521	17	the	the	DET
cblr-11897	521	18	circumstances	circumstance	NOUN
cblr-11897	521	19	in	in	ADP
cblr-11897	521	20	which	which	PRON
cblr-11897	521	21	they	they	PRON
cblr-11897	521	22	do	do	VERB
cblr-11897	521	23	n’t	not	PART
cblr-11897	521	24	.	.	PUNCT
cblr-11897	522	1	as	as	ADP
cblr-11897	522	2	a	a	DET
cblr-11897	522	3	result	result	NOUN
cblr-11897	522	4	,	,	PUNCT
cblr-11897	522	5	officials	official	NOUN
cblr-11897	522	6	mistakenly	mistakenly	ADV
cblr-11897	522	7	reduce	reduce	VERB
cblr-11897	522	8	liability	liability	NOUN
cblr-11897	522	9	in	in	ADP
cblr-11897	522	10	cases	case	NOUN
cblr-11897	522	11	where	where	SCONJ
cblr-11897	522	12	collateral	collateral	ADJ
cblr-11897	522	13	consequences	consequence	NOUN
cblr-11897	522	14	are	be	AUX
cblr-11897	522	15	unlikely	unlikely	ADJ
cblr-11897	522	16	to	to	PART
cblr-11897	522	17	occur	occur	VERB
cblr-11897	522	18	.	.	PUNCT
cblr-11897	523	1	in	in	ADP
cblr-11897	523	2	the	the	DET
cblr-11897	523	3	next	next	ADJ
cblr-11897	523	4	section	section	NOUN
cblr-11897	523	5	,	,	PUNCT
cblr-11897	523	6	i	i	PRON
cblr-11897	523	7	make	make	VERB
cblr-11897	523	8	the	the	DET
cblr-11897	523	9	corporate	corporate	ADJ
cblr-11897	523	10	finance	finance	NOUN
cblr-11897	523	11	framework	framework	NOUN
cblr-11897	523	12	more	more	ADV
cblr-11897	523	13	explicit	explicit	ADJ
cblr-11897	523	14	,	,	PUNCT
cblr-11897	523	15	and	and	CCONJ
cblr-11897	523	16	show	show	VERB
cblr-11897	523	17	how	how	SCONJ
cblr-11897	523	18	concerns	concern	NOUN
cblr-11897	523	19	about	about	ADP
cblr-11897	523	20	financial	financial	ADJ
cblr-11897	523	21	distress	distress	NOUN
cblr-11897	523	22	and	and	CCONJ
cblr-11897	523	23	the	the	DET
cblr-11897	523	24	associated	associated	ADJ
cblr-11897	523	25	collateral	collateral	ADJ
cblr-11897	523	26	consequences	consequence	NOUN
cblr-11897	523	27	can	can	AUX
cblr-11897	523	28	be	be	AUX
cblr-11897	523	29	mitigated	mitigate	VERB
cblr-11897	523	30	or	or	CCONJ
cblr-11897	523	31	dismissed	dismiss	VERB
cblr-11897	523	32	entirely	entirely	ADV
cblr-11897	523	33	.	.	PUNCT
cblr-11897	524	1	iv	iv	X
cblr-11897	524	2	.	.	PUNCT
cblr-11897	524	3	imposing	impose	VERB
cblr-11897	524	4	liability	liability	NOUN
cblr-11897	524	5	without	without	ADP
cblr-11897	524	6	collateral	collateral	ADJ
cblr-11897	524	7	consequences	consequence	NOUN
cblr-11897	524	8	a.	a.	NOUN
cblr-11897	524	9	determining	determine	VERB
cblr-11897	524	10	whether	whether	SCONJ
cblr-11897	524	11	collateral	collateral	ADJ
cblr-11897	524	12	consequences	consequence	NOUN
cblr-11897	524	13	will	will	AUX
cblr-11897	524	14	occur	occur	VERB
cblr-11897	524	15	officials	official	NOUN
cblr-11897	524	16	can	can	AUX
cblr-11897	524	17	and	and	CCONJ
cblr-11897	524	18	do	do	VERB
cblr-11897	524	19	lower	low	ADJ
cblr-11897	524	20	liability	liability	NOUN
cblr-11897	524	21	to	to	PART
cblr-11897	524	22	avoid	avoid	VERB
cblr-11897	524	23	potential	potential	ADJ
cblr-11897	524	24	collateral	collateral	ADJ
cblr-11897	524	25	consequences	consequence	NOUN
cblr-11897	524	26	.	.	PUNCT
cblr-11897	525	1	however	however	ADV
cblr-11897	525	2	,	,	PUNCT
cblr-11897	525	3	in	in	ADP
cblr-11897	525	4	many	many	ADJ
cblr-11897	525	5	cases	case	NOUN
cblr-11897	525	6	fears	fear	NOUN
cblr-11897	525	7	of	of	ADP
cblr-11897	525	8	collateral	collateral	ADJ
cblr-11897	525	9	consequences	consequence	NOUN
cblr-11897	525	10	are	be	AUX
cblr-11897	525	11	misplaced	misplace	VERB
cblr-11897	525	12	.	.	PUNCT
cblr-11897	526	1	in	in	ADP
cblr-11897	526	2	these	these	DET
cblr-11897	526	3	cases	case	NOUN
cblr-11897	526	4	,	,	PUNCT
cblr-11897	526	5	the	the	DET
cblr-11897	526	6	goals	goal	NOUN
cblr-11897	526	7	of	of	ADP
cblr-11897	526	8	corporate	corporate	ADJ
cblr-11897	526	9	liability	liability	NOUN
cblr-11897	526	10	would	would	AUX
cblr-11897	526	11	be	be	AUX
cblr-11897	526	12	better	well	ADV
cblr-11897	526	13	served	serve	VERB
cblr-11897	526	14	by	by	ADP
cblr-11897	526	15	not	not	PART
cblr-11897	526	16	reducing	reduce	VERB
cblr-11897	526	17	liability	liability	NOUN
cblr-11897	526	18	.	.	PUNCT
cblr-11897	527	1	before	before	ADP
cblr-11897	527	2	allowing	allow	VERB
cblr-11897	527	3	for	for	ADP
cblr-11897	527	4	reductions	reduction	NOUN
cblr-11897	527	5	,	,	PUNCT
cblr-11897	527	6	officials	official	NOUN
cblr-11897	527	7	must	must	AUX
cblr-11897	527	8	place	place	VERB
cblr-11897	527	9	more	more	ADJ
cblr-11897	527	10	scrutiny	scrutiny	NOUN
cblr-11897	527	11	on	on	ADP
cblr-11897	527	12	the	the	DET
cblr-11897	527	13	target	target	NOUN
cblr-11897	527	14	firm	firm	NOUN
cblr-11897	527	15	’s	’s	PART
cblr-11897	527	16	financials	financial	NOUN
cblr-11897	527	17	.	.	PUNCT
cblr-11897	528	1	in	in	ADP
cblr-11897	528	2	this	this	DET
cblr-11897	528	3	section	section	NOUN
cblr-11897	528	4	,	,	PUNCT
cblr-11897	528	5	i	i	PRON
cblr-11897	528	6	consider	consider	VERB
cblr-11897	528	7	how	how	SCONJ
cblr-11897	528	8	to	to	PART
cblr-11897	528	9	impose	impose	VERB
cblr-11897	528	10	liability	liability	NOUN
cblr-11897	528	11	in	in	ADP
cblr-11897	528	12	the	the	DET
cblr-11897	528	13	shadow	shadow	NOUN
cblr-11897	528	14	of	of	ADP
cblr-11897	528	15	potential	potential	ADJ
cblr-11897	528	16	collateral	collateral	ADJ
cblr-11897	528	17	consequences	consequence	NOUN
cblr-11897	528	18	.	.	PUNCT
cblr-11897	529	1	the	the	DET
cblr-11897	529	2	myriad	myriad	ADJ
cblr-11897	529	3	federal	federal	ADJ
cblr-11897	529	4	policies	policy	NOUN
cblr-11897	529	5	on	on	ADP
cblr-11897	529	6	collateral	collateral	ADJ
cblr-11897	529	7	consequences	consequence	NOUN
cblr-11897	529	8	work	work	VERB
cblr-11897	529	9	though	though	SCONJ
cblr-11897	529	10	an	an	DET
cblr-11897	529	11	assumption	assumption	NOUN
cblr-11897	529	12	that	that	SCONJ
cblr-11897	529	13	a	a	DET
cblr-11897	529	14	fine	fine	NOUN
cblr-11897	529	15	will	will	AUX
cblr-11897	529	16	lead	lead	VERB
cblr-11897	529	17	to	to	ADP
cblr-11897	529	18	financial	financial	ADJ
cblr-11897	529	19	distress	distress	NOUN
cblr-11897	529	20	or	or	CCONJ
cblr-11897	529	21	insolvency	insolvency	NOUN
cblr-11897	529	22	and	and	CCONJ
cblr-11897	529	23	thereby	thereby	ADV
cblr-11897	529	24	to	to	ADP
cblr-11897	529	25	associated	associated	ADJ
cblr-11897	529	26	costs	cost	NOUN
cblr-11897	529	27	for	for	ADP
cblr-11897	529	28	third	third	ADJ
cblr-11897	529	29	34	34	NUM
cblr-11897	529	30	columbia	columbia	PROPN
cblr-11897	529	31	business	business	NOUN
cblr-11897	529	32	law	law	PROPN
cblr-11897	529	33	review	review	NOUN
cblr-11897	529	34	[	[	X
cblr-11897	529	35	vol	vol	NOUN
cblr-11897	529	36	.	.	PUNCT
cblr-11897	530	1	2023	2023	NUM
cblr-11897	530	2	parties.134	parties.134	NOUN
cblr-11897	530	3	an	an	DET
cblr-11897	530	4	official	official	NOUN
cblr-11897	530	5	concerned	concern	VERB
cblr-11897	530	6	about	about	ADP
cblr-11897	530	7	collateral	collateral	ADJ
cblr-11897	530	8	consequences	consequence	NOUN
cblr-11897	530	9	should	should	AUX
cblr-11897	530	10	ask	ask	VERB
cblr-11897	530	11	the	the	DET
cblr-11897	530	12	question	question	NOUN
cblr-11897	530	13	:	:	PUNCT
cblr-11897	530	14	can	can	AUX
cblr-11897	530	15	the	the	DET
cblr-11897	530	16	target	target	NOUN
cblr-11897	530	17	firm	firm	NOUN
cblr-11897	530	18	pay	pay	VERB
cblr-11897	530	19	the	the	DET
cblr-11897	530	20	fine	fine	NOUN
cblr-11897	530	21	without	without	ADP
cblr-11897	530	22	becoming	become	VERB
cblr-11897	530	23	distressed	distressed	ADJ
cblr-11897	530	24	or	or	CCONJ
cblr-11897	530	25	insolvent	insolvent	ADJ
cblr-11897	530	26	?	?	PUNCT
cblr-11897	531	1	for	for	ADP
cblr-11897	531	2	this	this	DET
cblr-11897	531	3	purpose	purpose	NOUN
cblr-11897	531	4	,	,	PUNCT
cblr-11897	531	5	it	it	PRON
cblr-11897	531	6	is	be	AUX
cblr-11897	531	7	helpful	helpful	ADJ
cblr-11897	531	8	to	to	PART
cblr-11897	531	9	distinguish	distinguish	VERB
cblr-11897	531	10	between	between	ADP
cblr-11897	531	11	three	three	NUM
cblr-11897	531	12	types	type	NOUN
cblr-11897	531	13	of	of	ADP
cblr-11897	531	14	firms	firm	NOUN
cblr-11897	531	15	.	.	PUNCT
cblr-11897	532	1	first	first	ADV
cblr-11897	532	2	are	be	AUX
cblr-11897	532	3	those	those	DET
cblr-11897	532	4	firms	firm	NOUN
cblr-11897	532	5	for	for	ADP
cblr-11897	532	6	which	which	PRON
cblr-11897	532	7	insolvency	insolvency	NOUN
cblr-11897	532	8	is	be	AUX
cblr-11897	532	9	already	already	ADV
cblr-11897	532	10	likely	likely	ADJ
cblr-11897	532	11	—	—	PUNCT
cblr-11897	532	12	even	even	ADV
cblr-11897	532	13	before	before	SCONJ
cblr-11897	532	14	any	any	DET
cblr-11897	532	15	fines	fine	NOUN
cblr-11897	532	16	are	be	AUX
cblr-11897	532	17	imposed	impose	VERB
cblr-11897	532	18	.	.	PUNCT
cblr-11897	533	1	these	these	DET
cblr-11897	533	2	firms	firm	NOUN
cblr-11897	533	3	may	may	AUX
cblr-11897	533	4	be	be	AUX
cblr-11897	533	5	either	either	CCONJ
cblr-11897	533	6	financially	financially	ADV
cblr-11897	533	7	or	or	CCONJ
cblr-11897	533	8	economically	economically	ADV
cblr-11897	533	9	distressed	distressed	ADJ
cblr-11897	533	10	,	,	PUNCT
cblr-11897	533	11	and	and	CCONJ
cblr-11897	533	12	their	their	PRON
cblr-11897	533	13	prospective	prospective	ADJ
cblr-11897	533	14	profits	profit	NOUN
cblr-11897	533	15	are	be	AUX
cblr-11897	533	16	insufficient	insufficient	ADJ
cblr-11897	533	17	to	to	PART
cblr-11897	533	18	cover	cover	VERB
cblr-11897	533	19	their	their	PRON
cblr-11897	533	20	costs.135	costs.135	NOUN
cblr-11897	533	21	a	a	DET
cblr-11897	533	22	second	second	ADJ
cblr-11897	533	23	type	type	NOUN
cblr-11897	533	24	of	of	ADP
cblr-11897	533	25	firm	firm	NOUN
cblr-11897	533	26	is	be	AUX
cblr-11897	533	27	one	one	NUM
cblr-11897	533	28	that	that	PRON
cblr-11897	533	29	is	be	AUX
cblr-11897	533	30	financially	financially	ADV
cblr-11897	533	31	distressed	distressed	ADJ
cblr-11897	533	32	but	but	CCONJ
cblr-11897	533	33	is	be	AUX
cblr-11897	533	34	otherwise	otherwise	ADV
cblr-11897	533	35	viable	viable	ADJ
cblr-11897	533	36	as	as	ADP
cblr-11897	533	37	a	a	DET
cblr-11897	533	38	going	go	VERB
cblr-11897	533	39	concern	concern	NOUN
cblr-11897	533	40	.	.	PUNCT
cblr-11897	534	1	these	these	PRON
cblr-11897	534	2	are	be	AUX
cblr-11897	534	3	firms	firm	NOUN
cblr-11897	534	4	that	that	PRON
cblr-11897	534	5	,	,	PUNCT
cblr-11897	534	6	in	in	ADP
cblr-11897	534	7	the	the	DET
cblr-11897	534	8	absence	absence	NOUN
cblr-11897	534	9	of	of	ADP
cblr-11897	534	10	any	any	DET
cblr-11897	534	11	additional	additional	ADJ
cblr-11897	534	12	liabilities	liability	NOUN
cblr-11897	534	13	,	,	PUNCT
cblr-11897	534	14	are	be	AUX
cblr-11897	534	15	likely	likely	ADJ
cblr-11897	534	16	to	to	PART
cblr-11897	534	17	remain	remain	VERB
cblr-11897	534	18	viable	viable	ADJ
cblr-11897	534	19	but	but	CCONJ
cblr-11897	534	20	are	be	AUX
cblr-11897	534	21	facing	face	VERB
cblr-11897	534	22	difficulties	difficulty	NOUN
cblr-11897	534	23	.	.	PUNCT
cblr-11897	535	1	the	the	DET
cblr-11897	535	2	third	third	ADJ
cblr-11897	535	3	type	type	NOUN
cblr-11897	535	4	of	of	ADP
cblr-11897	535	5	firm	firm	NOUN
cblr-11897	535	6	is	be	AUX
cblr-11897	535	7	one	one	NUM
cblr-11897	535	8	that	that	PRON
cblr-11897	535	9	is	be	AUX
cblr-11897	535	10	generally	generally	ADV
cblr-11897	535	11	healthy	healthy	ADJ
cblr-11897	535	12	.	.	PUNCT
cblr-11897	536	1	absent	absent	ADJ
cblr-11897	536	2	a	a	DET
cblr-11897	536	3	significant	significant	ADJ
cblr-11897	536	4	shock	shock	NOUN
cblr-11897	536	5	,	,	PUNCT
cblr-11897	536	6	these	these	DET
cblr-11897	536	7	firms	firm	NOUN
cblr-11897	536	8	can	can	AUX
cblr-11897	536	9	be	be	AUX
cblr-11897	536	10	expected	expect	VERB
cblr-11897	536	11	to	to	PART
cblr-11897	536	12	remain	remain	VERB
cblr-11897	536	13	viable	viable	ADJ
cblr-11897	536	14	.	.	PUNCT
cblr-11897	537	1	an	an	DET
cblr-11897	537	2	official	official	NOUN
cblr-11897	537	3	concerned	concern	VERB
cblr-11897	537	4	with	with	ADP
cblr-11897	537	5	collateral	collateral	ADJ
cblr-11897	537	6	consequences	consequence	NOUN
cblr-11897	537	7	should	should	AUX
cblr-11897	537	8	first	first	ADV
cblr-11897	537	9	figure	figure	VERB
cblr-11897	537	10	out	out	ADP
cblr-11897	537	11	which	which	DET
cblr-11897	537	12	type	type	NOUN
cblr-11897	537	13	of	of	ADP
cblr-11897	537	14	firm	firm	NOUN
cblr-11897	537	15	they	they	PRON
cblr-11897	537	16	are	be	AUX
cblr-11897	537	17	dealing	deal	VERB
cblr-11897	537	18	with	with	ADP
cblr-11897	537	19	.	.	PUNCT
cblr-11897	538	1	when	when	SCONJ
cblr-11897	538	2	looking	look	VERB
cblr-11897	538	3	at	at	ADP
cblr-11897	538	4	a	a	DET
cblr-11897	538	5	firm	firm	NOUN
cblr-11897	538	6	’s	’s	PART
cblr-11897	538	7	ability	ability	NOUN
cblr-11897	538	8	to	to	PART
cblr-11897	538	9	pay	pay	VERB
cblr-11897	538	10	,	,	PUNCT
cblr-11897	538	11	a	a	DET
cblr-11897	538	12	natural	natural	ADJ
cblr-11897	538	13	starting	starting	NOUN
cblr-11897	538	14	point	point	NOUN
cblr-11897	538	15	is	be	AUX
cblr-11897	538	16	to	to	PART
cblr-11897	538	17	ask	ask	VERB
cblr-11897	538	18	whether	whether	SCONJ
cblr-11897	538	19	the	the	DET
cblr-11897	538	20	firm	firm	NOUN
cblr-11897	538	21	has	have	VERB
cblr-11897	538	22	enough	enough	ADJ
cblr-11897	538	23	cash	cash	NOUN
cblr-11897	538	24	to	to	PART
cblr-11897	538	25	pay	pay	VERB
cblr-11897	538	26	a	a	DET
cblr-11897	538	27	given	give	VERB
cblr-11897	538	28	fine	fine	NOUN
cblr-11897	538	29	.	.	PUNCT
cblr-11897	539	1	“	"	PUNCT
cblr-11897	539	2	quick	quick	ADJ
cblr-11897	539	3	assets	asset	NOUN
cblr-11897	539	4	”	"	PUNCT
cblr-11897	539	5	are	be	AUX
cblr-11897	539	6	assets	asset	NOUN
cblr-11897	539	7	that	that	PRON
cblr-11897	539	8	easily	easily	ADV
cblr-11897	539	9	convertible	convertible	ADJ
cblr-11897	539	10	into	into	ADP
cblr-11897	539	11	cash	cash	NOUN
cblr-11897	539	12	,	,	PUNCT
cblr-11897	539	13	generally	generally	ADV
cblr-11897	539	14	within	within	ADP
cblr-11897	539	15	90	90	NUM
cblr-11897	539	16	days.136	days.136	NOUN
cblr-11897	539	17	this	this	PRON
cblr-11897	539	18	includes	include	VERB
cblr-11897	539	19	cash	cash	NOUN
cblr-11897	539	20	,	,	PUNCT
cblr-11897	539	21	marketable	marketable	ADJ
cblr-11897	539	22	securities	security	NOUN
cblr-11897	539	23	,	,	PUNCT
cblr-11897	539	24	accounts	account	VERB
cblr-11897	539	25	receivable	receivable	ADJ
cblr-11897	539	26	,	,	PUNCT
cblr-11897	539	27	and	and	CCONJ
cblr-11897	539	28	other	other	ADJ
cblr-11897	539	29	liquid	liquid	ADJ
cblr-11897	539	30	assets	asset	NOUN
cblr-11897	539	31	.	.	PUNCT
cblr-11897	540	1	financial	financial	ADJ
cblr-11897	540	2	analysts	analyst	NOUN
cblr-11897	540	3	frequently	frequently	ADV
cblr-11897	540	4	use	use	VERB
cblr-11897	540	5	the	the	DET
cblr-11897	540	6	quick	quick	ADJ
cblr-11897	540	7	ratio	ratio	NOUN
cblr-11897	540	8	or	or	CCONJ
cblr-11897	540	9	the	the	DET
cblr-11897	540	10	acid	acid	NOUN
cblr-11897	540	11	test	test	NOUN
cblr-11897	540	12	ratio	ratio	NOUN
cblr-11897	540	13	to	to	PART
cblr-11897	540	14	determine	determine	VERB
cblr-11897	540	15	whether	whether	SCONJ
cblr-11897	540	16	a	a	DET
cblr-11897	540	17	company	company	NOUN
cblr-11897	540	18	can	can	AUX
cblr-11897	540	19	meet	meet	VERB
cblr-11897	540	20	its	its	PRON
cblr-11897	540	21	short	short	ADJ
cblr-11897	540	22	-	-	PUNCT
cblr-11897	540	23	term	term	NOUN
cblr-11897	540	24	obligations.137	obligations.137	NOUN
cblr-11897	540	25	this	this	PRON
cblr-11897	540	26	can	can	AUX
cblr-11897	540	27	be	be	AUX
cblr-11897	540	28	defined	define	VERB
cblr-11897	540	29	in	in	ADP
cblr-11897	540	30	various	various	ADJ
cblr-11897	540	31	ways	way	NOUN
cblr-11897	540	32	,	,	PUNCT
cblr-11897	540	33	but	but	CCONJ
cblr-11897	540	34	a	a	DET
cblr-11897	540	35	common	common	ADJ
cblr-11897	540	36	formulation	formulation	NOUN
cblr-11897	540	37	is	be	AUX
cblr-11897	540	38	:	:	PUNCT
cblr-11897	540	39	quick	quick	ADJ
cblr-11897	540	40	ratio	ratio	NOUN
cblr-11897	540	41	=	=	PUNCT
cblr-11897	540	42	(	(	PUNCT
cblr-11897	540	43	cash	cash	NOUN
cblr-11897	540	44	+	+	CCONJ
cblr-11897	540	45	marketable	marketable	ADJ
cblr-11897	540	46	securities	security	NOUN
cblr-11897	540	47	+	+	CCONJ
cblr-11897	540	48	accounts	account	VERB
cblr-11897	540	49	receivable)/(current	receivable)/(current	NOUN
cblr-11897	540	50	liabilities	liability	NOUN
cblr-11897	540	51	)	)	PUNCT
cblr-11897	540	52	.	.	PUNCT
cblr-11897	541	1	a	a	DET
cblr-11897	541	2	high	high	ADJ
cblr-11897	541	3	ratio	ratio	NOUN
cblr-11897	541	4	means	mean	VERB
cblr-11897	541	5	that	that	SCONJ
cblr-11897	541	6	a	a	DET
cblr-11897	541	7	firm	firm	NOUN
cblr-11897	541	8	is	be	AUX
cblr-11897	541	9	liquid	liquid	ADJ
cblr-11897	541	10	and	and	CCONJ
cblr-11897	541	11	can	can	AUX
cblr-11897	541	12	pay	pay	VERB
cblr-11897	541	13	its	its	PRON
cblr-11897	541	14	short	short	ADJ
cblr-11897	541	15	-	-	PUNCT
cblr-11897	541	16	term	term	NOUN
cblr-11897	541	17	debts	debt	NOUN
cblr-11897	541	18	,	,	PUNCT
cblr-11897	541	19	whereas	whereas	SCONJ
cblr-11897	541	20	a	a	DET
cblr-11897	541	21	low	low	ADJ
cblr-11897	541	22	ratio	ratio	NOUN
cblr-11897	541	23	indicates	indicate	VERB
cblr-11897	541	24	a	a	DET
cblr-11897	541	25	firm	firm	ADJ
cblr-11897	541	26	134	134	NUM
cblr-11897	541	27	see	see	NOUN
cblr-11897	541	28	supra	supra	PROPN
cblr-11897	541	29	section	section	PROPN
cblr-11897	541	30	ii	ii	PROPN
cblr-11897	541	31	.	.	PROPN
cblr-11897	541	32	135	135	NUM
cblr-11897	541	33	for	for	ADP
cblr-11897	541	34	a	a	DET
cblr-11897	541	35	discussion	discussion	NOUN
cblr-11897	541	36	of	of	ADP
cblr-11897	541	37	financial	financial	ADJ
cblr-11897	541	38	and	and	CCONJ
cblr-11897	541	39	economic	economic	ADJ
cblr-11897	541	40	distress	distress	NOUN
cblr-11897	541	41	,	,	PUNCT
cblr-11897	541	42	see	see	VERB
cblr-11897	541	43	gregor	gregor	PROPN
cblr-11897	541	44	andrade	andrade	PROPN
cblr-11897	541	45	&	&	CCONJ
cblr-11897	541	46	steven	steven	PROPN
cblr-11897	541	47	n.	n.	PROPN
cblr-11897	541	48	kaplan	kaplan	PROPN
cblr-11897	541	49	,	,	PUNCT
cblr-11897	541	50	how	how	SCONJ
cblr-11897	541	51	costly	costly	ADJ
cblr-11897	541	52	is	be	AUX
cblr-11897	541	53	financial	financial	ADJ
cblr-11897	541	54	(	(	PUNCT
cblr-11897	541	55	not	not	PART
cblr-11897	541	56	economic	economic	ADJ
cblr-11897	541	57	)	)	PUNCT
cblr-11897	541	58	distress	distress	NOUN
cblr-11897	541	59	?	?	PUNCT
cblr-11897	542	1	evidence	evidence	NOUN
cblr-11897	542	2	from	from	ADP
cblr-11897	542	3	highly	highly	ADV
cblr-11897	542	4	leveraged	leverage	VERB
cblr-11897	542	5	transactions	transaction	NOUN
cblr-11897	542	6	that	that	PRON
cblr-11897	542	7	became	become	VERB
cblr-11897	542	8	distressed	distressed	ADJ
cblr-11897	542	9	,	,	PUNCT
cblr-11897	542	10	53	53	NUM
cblr-11897	542	11	j.	j.	PROPN
cblr-11897	542	12	fin	fin	PROPN
cblr-11897	542	13	.	.	PUNCT
cblr-11897	542	14	1443	1443	NUM
cblr-11897	542	15	(	(	PUNCT
cblr-11897	542	16	1998	1998	NUM
cblr-11897	542	17	)	)	PUNCT
cblr-11897	542	18	.	.	PUNCT
cblr-11897	543	1	136	136	NUM
cblr-11897	543	2	adam	adam	PROPN
cblr-11897	543	3	hayes	hayes	PROPN
cblr-11897	543	4	,	,	PUNCT
cblr-11897	543	5	quick	quick	ADJ
cblr-11897	543	6	assets	asset	NOUN
cblr-11897	543	7	,	,	PUNCT
cblr-11897	543	8	investopedia	investopedia	PROPN
cblr-11897	543	9	(	(	PUNCT
cblr-11897	543	10	apr	apr	PROPN
cblr-11897	543	11	.	.	PROPN
cblr-11897	543	12	21	21	NUM
cblr-11897	543	13	,	,	PUNCT
cblr-11897	543	14	2021	2021	NUM
cblr-11897	543	15	)	)	PUNCT
cblr-11897	543	16	,	,	PUNCT
cblr-11897	543	17	https://www.investopedia.com/terms/q/quickassets.asp#:~:text=what%20a	https://www.investopedia.com/terms/q/quickassets.asp#:~:text=what%20a	VERB
cblr-11897	543	18	re%20quick%20assets%3f	re%20quick%20assets%3f	NOUN
cblr-11897	543	19	,	,	PUNCT
cblr-11897	543	20	assets%20held%20by%20a%20company	assets%20held%20by%20a%20company	PUNCT
cblr-11897	543	21	[	[	X
cblr-11897	543	22	https://perma.cc/3fy7-dc7b	https://perma.cc/3fy7-dc7b	NOUN
cblr-11897	543	23	]	]	X
cblr-11897	543	24	.	.	PUNCT
cblr-11897	544	1	137	137	NUM
cblr-11897	544	2	pru	pru	PROPN
cblr-11897	544	3	marriott	marriott	PROPN
cblr-11897	544	4	,	,	PUNCT
cblr-11897	544	5	j.	j.	PROPN
cblr-11897	544	6	r.	r.	PROPN
cblr-11897	544	7	edwards	edwards	PROPN
cblr-11897	544	8	,	,	PUNCT
cblr-11897	544	9	&	&	CCONJ
cblr-11897	544	10	h.	h.	PROPN
cblr-11897	544	11	j.	j.	PROPN
cblr-11897	544	12	mellett	mellett	PROPN
cblr-11897	544	13	,	,	PUNCT
cblr-11897	544	14	introduction	introduction	NOUN
cblr-11897	544	15	to	to	ADP
cblr-11897	544	16	accounting	account	VERB
cblr-11897	544	17	386	386	NUM
cblr-11897	544	18	(	(	PUNCT
cblr-11897	544	19	sage	sage	NOUN
cblr-11897	544	20	publications	publication	NOUN
cblr-11897	544	21	,	,	PUNCT
cblr-11897	544	22	ltd	ltd	PROPN
cblr-11897	544	23	.	.	PROPN
cblr-11897	544	24	,	,	PUNCT
cblr-11897	544	25	2002	2002	NUM
cblr-11897	544	26	)	)	PUNCT
cblr-11897	544	27	.	.	PUNCT
cblr-11897	545	1	no	no	INTJ
cblr-11897	545	2	.	.	NOUN
cblr-11897	545	3	1	1	NUM
cblr-11897	545	4	]	]	X
cblr-11897	545	5	corporate	corporate	ADJ
cblr-11897	545	6	liability	liability	NOUN
cblr-11897	545	7	,	,	PUNCT
cblr-11897	545	8	collateral	collateral	ADJ
cblr-11897	545	9	consequences	consequence	NOUN
cblr-11897	545	10	,	,	PUNCT
cblr-11897	545	11	&	&	CCONJ
cblr-11897	545	12	capital	capital	NOUN
cblr-11897	545	13	structure	structure	NOUN
cblr-11897	545	14	35	35	NUM
cblr-11897	545	15	may	may	AUX
cblr-11897	545	16	struggle	struggle	VERB
cblr-11897	545	17	to	to	PART
cblr-11897	545	18	pay	pay	VERB
cblr-11897	545	19	debts	debt	NOUN
cblr-11897	545	20	.	.	PUNCT
cblr-11897	546	1	as	as	ADP
cblr-11897	546	2	a	a	DET
cblr-11897	546	3	rule	rule	NOUN
cblr-11897	546	4	of	of	ADP
cblr-11897	546	5	thumb	thumb	NOUN
cblr-11897	546	6	,	,	PUNCT
cblr-11897	546	7	analysts	analyst	NOUN
cblr-11897	546	8	look	look	VERB
cblr-11897	546	9	for	for	ADP
cblr-11897	546	10	a	a	DET
cblr-11897	546	11	ratio	ratio	NOUN
cblr-11897	546	12	at	at	ADP
cblr-11897	546	13	or	or	CCONJ
cblr-11897	546	14	above	above	ADP
cblr-11897	546	15	one	one	NUM
cblr-11897	546	16	,	,	PUNCT
cblr-11897	546	17	which	which	PRON
cblr-11897	546	18	indicates	indicate	VERB
cblr-11897	546	19	that	that	SCONJ
cblr-11897	546	20	the	the	DET
cblr-11897	546	21	company	company	NOUN
cblr-11897	546	22	is	be	AUX
cblr-11897	546	23	fully	fully	ADV
cblr-11897	546	24	able	able	ADJ
cblr-11897	546	25	to	to	PART
cblr-11897	546	26	pay	pay	VERB
cblr-11897	546	27	its	its	PRON
cblr-11897	546	28	short	short	ADJ
cblr-11897	546	29	-	-	PUNCT
cblr-11897	546	30	term	term	NOUN
cblr-11897	546	31	liabilities	liability	NOUN
cblr-11897	546	32	.	.	PUNCT
cblr-11897	547	1	utilizing	utilize	VERB
cblr-11897	547	2	this	this	DET
cblr-11897	547	3	test	test	NOUN
cblr-11897	547	4	,	,	PUNCT
cblr-11897	547	5	a	a	DET
cblr-11897	547	6	decision	decision	NOUN
cblr-11897	547	7	maker	maker	NOUN
cblr-11897	547	8	can	can	AUX
cblr-11897	547	9	simply	simply	ADV
cblr-11897	547	10	add	add	VERB
cblr-11897	547	11	the	the	DET
cblr-11897	547	12	fine	fine	NOUN
cblr-11897	547	13	imposed	impose	VERB
cblr-11897	547	14	to	to	ADP
cblr-11897	547	15	the	the	DET
cblr-11897	547	16	denominator	denominator	NOUN
cblr-11897	547	17	(	(	PUNCT
cblr-11897	547	18	current	current	ADJ
cblr-11897	547	19	liabilities	liability	NOUN
cblr-11897	547	20	)	)	PUNCT
cblr-11897	547	21	and	and	CCONJ
cblr-11897	547	22	check	check	VERB
cblr-11897	547	23	the	the	DET
cblr-11897	547	24	quick	quick	ADJ
cblr-11897	547	25	ratio	ratio	NOUN
cblr-11897	547	26	.	.	PUNCT
cblr-11897	548	1	if	if	SCONJ
cblr-11897	548	2	the	the	DET
cblr-11897	548	3	value	value	NOUN
cblr-11897	548	4	is	be	AUX
cblr-11897	548	5	above	above	ADP
cblr-11897	548	6	one	one	NUM
cblr-11897	548	7	,	,	PUNCT
cblr-11897	548	8	that	that	PRON
cblr-11897	548	9	is	be	AUX
cblr-11897	548	10	strong	strong	ADJ
cblr-11897	548	11	evidence	evidence	NOUN
cblr-11897	548	12	that	that	SCONJ
cblr-11897	548	13	the	the	DET
cblr-11897	548	14	firm	firm	NOUN
cblr-11897	548	15	can	can	AUX
cblr-11897	548	16	afford	afford	VERB
cblr-11897	548	17	to	to	PART
cblr-11897	548	18	pay	pay	VERB
cblr-11897	548	19	the	the	DET
cblr-11897	548	20	fine	fine	NOUN
cblr-11897	548	21	without	without	ADP
cblr-11897	548	22	facing	face	VERB
cblr-11897	548	23	short	short	ADJ
cblr-11897	548	24	-	-	PUNCT
cblr-11897	548	25	term	term	NOUN
cblr-11897	548	26	financial	financial	ADJ
cblr-11897	548	27	distress	distress	NOUN
cblr-11897	548	28	.	.	PUNCT
cblr-11897	549	1	the	the	DET
cblr-11897	549	2	quick	quick	ADJ
cblr-11897	549	3	ratio	ratio	NOUN
cblr-11897	549	4	is	be	AUX
cblr-11897	549	5	very	very	ADV
cblr-11897	549	6	conservative	conservative	ADJ
cblr-11897	549	7	.	.	PUNCT
cblr-11897	550	1	it	it	PRON
cblr-11897	550	2	only	only	ADV
cblr-11897	550	3	considers	consider	VERB
cblr-11897	550	4	assets	asset	NOUN
cblr-11897	550	5	that	that	PRON
cblr-11897	550	6	can	can	AUX
cblr-11897	550	7	be	be	AUX
cblr-11897	550	8	converted	convert	VERB
cblr-11897	550	9	quickly	quickly	ADV
cblr-11897	550	10	to	to	ADP
cblr-11897	550	11	cash	cash	VERB
cblr-11897	550	12	but	but	CCONJ
cblr-11897	550	13	includes	include	VERB
cblr-11897	550	14	all	all	DET
cblr-11897	550	15	current	current	ADJ
cblr-11897	550	16	liabilities	liability	NOUN
cblr-11897	550	17	(	(	PUNCT
cblr-11897	550	18	those	those	PRON
cblr-11897	550	19	due	due	ADJ
cblr-11897	550	20	within	within	ADP
cblr-11897	550	21	the	the	DET
cblr-11897	550	22	next	next	ADJ
cblr-11897	550	23	year	year	NOUN
cblr-11897	550	24	)	)	PUNCT
cblr-11897	550	25	.	.	PUNCT
cblr-11897	551	1	quick	quick	ADJ
cblr-11897	551	2	assets	asset	NOUN
cblr-11897	551	3	thereby	thereby	ADV
cblr-11897	551	4	excludes	exclude	VERB
cblr-11897	551	5	inventory	inventory	NOUN
cblr-11897	551	6	and	and	CCONJ
cblr-11897	551	7	other	other	ADJ
cblr-11897	551	8	current	current	ADJ
cblr-11897	551	9	assets	asset	NOUN
cblr-11897	551	10	that	that	PRON
cblr-11897	551	11	the	the	DET
cblr-11897	551	12	firm	firm	NOUN
cblr-11897	551	13	could	could	AUX
cblr-11897	551	14	liquidate	liquidate	VERB
cblr-11897	551	15	in	in	ADP
cblr-11897	551	16	order	order	NOUN
cblr-11897	551	17	to	to	PART
cblr-11897	551	18	pay	pay	VERB
cblr-11897	551	19	a	a	DET
cblr-11897	551	20	fine	fine	NOUN
cblr-11897	551	21	.	.	PUNCT
cblr-11897	552	1	a	a	DET
cblr-11897	552	2	less	less	ADV
cblr-11897	552	3	stringent	stringent	ADJ
cblr-11897	552	4	test	test	NOUN
cblr-11897	552	5	is	be	AUX
cblr-11897	552	6	the	the	DET
cblr-11897	552	7	current	current	ADJ
cblr-11897	552	8	ratio,138	ratio,138	NOUN
cblr-11897	552	9	which	which	PRON
cblr-11897	552	10	is	be	AUX
cblr-11897	552	11	the	the	DET
cblr-11897	552	12	ratio	ratio	NOUN
cblr-11897	552	13	of	of	ADP
cblr-11897	552	14	all	all	DET
cblr-11897	552	15	current	current	ADJ
cblr-11897	552	16	assets	asset	NOUN
cblr-11897	552	17	to	to	ADP
cblr-11897	552	18	current	current	ADJ
cblr-11897	552	19	liabilities	liability	NOUN
cblr-11897	552	20	.	.	PUNCT
cblr-11897	553	1	the	the	DET
cblr-11897	553	2	current	current	ADJ
cblr-11897	553	3	ratio	ratio	NOUN
cblr-11897	553	4	gives	give	VERB
cblr-11897	553	5	a	a	DET
cblr-11897	553	6	better	well	ADJ
cblr-11897	553	7	picture	picture	NOUN
cblr-11897	553	8	of	of	ADP
cblr-11897	553	9	the	the	DET
cblr-11897	553	10	firm	firm	NOUN
cblr-11897	553	11	’s	’s	PART
cblr-11897	553	12	financial	financial	ADJ
cblr-11897	553	13	state	state	NOUN
cblr-11897	553	14	over	over	ADP
cblr-11897	553	15	the	the	DET
cblr-11897	553	16	coming	come	VERB
cblr-11897	553	17	year	year	NOUN
cblr-11897	553	18	.	.	PUNCT
cblr-11897	554	1	so	so	ADV
cblr-11897	554	2	even	even	ADV
cblr-11897	554	3	if	if	SCONJ
cblr-11897	554	4	the	the	DET
cblr-11897	554	5	quick	quick	ADJ
cblr-11897	554	6	ratio	ratio	NOUN
cblr-11897	554	7	is	be	AUX
cblr-11897	554	8	less	less	ADJ
cblr-11897	554	9	than	than	ADP
cblr-11897	554	10	one	one	NUM
cblr-11897	554	11	,	,	PUNCT
cblr-11897	554	12	indicating	indicate	VERB
cblr-11897	554	13	that	that	SCONJ
cblr-11897	554	14	the	the	DET
cblr-11897	554	15	firm	firm	NOUN
cblr-11897	554	16	may	may	AUX
cblr-11897	554	17	not	not	PART
cblr-11897	554	18	have	have	VERB
cblr-11897	554	19	the	the	DET
cblr-11897	554	20	ability	ability	NOUN
cblr-11897	554	21	to	to	PART
cblr-11897	554	22	pay	pay	VERB
cblr-11897	554	23	the	the	DET
cblr-11897	554	24	fine	fine	NOUN
cblr-11897	554	25	speedily	speedily	ADV
cblr-11897	554	26	,	,	PUNCT
cblr-11897	554	27	the	the	DET
cblr-11897	554	28	current	current	ADJ
cblr-11897	554	29	ratio	ratio	NOUN
cblr-11897	554	30	may	may	AUX
cblr-11897	554	31	be	be	AUX
cblr-11897	554	32	greater	great	ADJ
cblr-11897	554	33	than	than	ADP
cblr-11897	554	34	one	one	NUM
cblr-11897	554	35	,	,	PUNCT
cblr-11897	554	36	indicating	indicate	VERB
cblr-11897	554	37	that	that	SCONJ
cblr-11897	554	38	the	the	DET
cblr-11897	554	39	firm	firm	NOUN
cblr-11897	554	40	does	do	AUX
cblr-11897	554	41	have	have	VERB
cblr-11897	554	42	the	the	DET
cblr-11897	554	43	liquidity	liquidity	NOUN
cblr-11897	554	44	to	to	PART
cblr-11897	554	45	pay	pay	VERB
cblr-11897	554	46	the	the	DET
cblr-11897	554	47	fine	fine	NOUN
cblr-11897	554	48	within	within	ADP
cblr-11897	554	49	the	the	DET
cblr-11897	554	50	next	next	ADJ
cblr-11897	554	51	year	year	NOUN
cblr-11897	554	52	.	.	PUNCT
cblr-11897	555	1	if	if	SCONJ
cblr-11897	555	2	a	a	DET
cblr-11897	555	3	firm	firm	NOUN
cblr-11897	555	4	has	have	VERB
cblr-11897	555	5	a	a	DET
cblr-11897	555	6	current	current	ADJ
cblr-11897	555	7	ratio	ratio	NOUN
cblr-11897	555	8	that	that	PRON
cblr-11897	555	9	is	be	AUX
cblr-11897	555	10	greater	great	ADJ
cblr-11897	555	11	than	than	ADP
cblr-11897	555	12	one	one	NUM
cblr-11897	555	13	after	after	ADP
cblr-11897	555	14	paying	pay	VERB
cblr-11897	555	15	the	the	DET
cblr-11897	555	16	fine	fine	NOUN
cblr-11897	555	17	,	,	PUNCT
cblr-11897	555	18	officials	official	NOUN
cblr-11897	555	19	should	should	AUX
cblr-11897	555	20	not	not	PART
cblr-11897	555	21	look	look	VERB
cblr-11897	555	22	further	far	ADV
cblr-11897	555	23	into	into	ADP
cblr-11897	555	24	the	the	DET
cblr-11897	555	25	firm	firm	NOUN
cblr-11897	555	26	’s	’s	PART
cblr-11897	555	27	finances	finance	NOUN
cblr-11897	555	28	.	.	PUNCT
cblr-11897	556	1	while	while	SCONJ
cblr-11897	556	2	it	it	PRON
cblr-11897	556	3	is	be	AUX
cblr-11897	556	4	possible	possible	ADJ
cblr-11897	556	5	that	that	SCONJ
cblr-11897	556	6	a	a	DET
cblr-11897	556	7	firm	firm	NOUN
cblr-11897	556	8	may	may	AUX
cblr-11897	556	9	have	have	VERB
cblr-11897	556	10	a	a	DET
cblr-11897	556	11	current	current	ADJ
cblr-11897	556	12	ratio	ratio	NOUN
cblr-11897	556	13	greater	great	ADJ
cblr-11897	556	14	than	than	ADP
cblr-11897	556	15	one	one	NUM
cblr-11897	556	16	while	while	SCONJ
cblr-11897	556	17	having	having	AUX
cblr-11897	556	18	distressed	distress	VERB
cblr-11897	556	19	longer	long	ADJ
cblr-11897	556	20	-	-	PUNCT
cblr-11897	556	21	term	term	NOUN
cblr-11897	556	22	finances	finance	NOUN
cblr-11897	556	23	,	,	PUNCT
cblr-11897	556	24	the	the	DET
cblr-11897	556	25	quick	quick	ADJ
cblr-11897	556	26	ratio	ratio	NOUN
cblr-11897	556	27	and	and	CCONJ
cblr-11897	556	28	current	current	ADJ
cblr-11897	556	29	ratio	ratio	NOUN
cblr-11897	556	30	give	give	VERB
cblr-11897	556	31	an	an	DET
cblr-11897	556	32	indication	indication	NOUN
cblr-11897	556	33	of	of	ADP
cblr-11897	556	34	whether	whether	SCONJ
cblr-11897	556	35	the	the	DET
cblr-11897	556	36	firm	firm	NOUN
cblr-11897	556	37	can	can	AUX
cblr-11897	556	38	pay	pay	VERB
cblr-11897	556	39	the	the	DET
cblr-11897	556	40	fine	fine	NOUN
cblr-11897	556	41	without	without	ADP
cblr-11897	556	42	additional	additional	ADJ
cblr-11897	556	43	shortterm	shortterm	NOUN
cblr-11897	556	44	financing	financing	NOUN
cblr-11897	556	45	,	,	PUNCT
cblr-11897	556	46	and	and	CCONJ
cblr-11897	556	47	officials	official	NOUN
cblr-11897	556	48	should	should	AUX
cblr-11897	556	49	stop	stop	VERB
cblr-11897	556	50	there	there	ADV
cblr-11897	556	51	.	.	PUNCT
cblr-11897	557	1	recall	recall	VERB
cblr-11897	557	2	that	that	SCONJ
cblr-11897	557	3	most	most	ADJ
cblr-11897	557	4	of	of	ADP
cblr-11897	557	5	the	the	DET
cblr-11897	557	6	public	public	ADJ
cblr-11897	557	7	firms	firm	NOUN
cblr-11897	557	8	covered	cover	VERB
cblr-11897	557	9	in	in	ADP
cblr-11897	557	10	section	section	NOUN
cblr-11897	557	11	iiib	iiib	NOUN
cblr-11897	557	12	had	have	VERB
cblr-11897	557	13	low	low	ADJ
cblr-11897	557	14	quick	quick	ADJ
cblr-11897	557	15	/	/	SYM
cblr-11897	557	16	current	current	ADJ
cblr-11897	557	17	ratios	ratio	NOUN
cblr-11897	557	18	.	.	PUNCT
cblr-11897	558	1	however	however	ADV
cblr-11897	558	2	,	,	PUNCT
cblr-11897	558	3	a	a	DET
cblr-11897	558	4	ratio	ratio	NOUN
cblr-11897	558	5	below	below	ADP
cblr-11897	558	6	one	one	NUM
cblr-11897	558	7	does	do	AUX
cblr-11897	558	8	not	not	PART
cblr-11897	558	9	in	in	ADP
cblr-11897	558	10	and	and	CCONJ
cblr-11897	558	11	of	of	ADP
cblr-11897	558	12	itself	itself	PRON
cblr-11897	558	13	indicate	indicate	VERB
cblr-11897	558	14	that	that	SCONJ
cblr-11897	558	15	the	the	DET
cblr-11897	558	16	firm	firm	NOUN
cblr-11897	558	17	is	be	AUX
cblr-11897	558	18	facing	face	VERB
cblr-11897	558	19	financial	financial	ADJ
cblr-11897	558	20	distress	distress	NOUN
cblr-11897	558	21	.	.	PUNCT
cblr-11897	559	1	a	a	DET
cblr-11897	559	2	low	low	ADJ
cblr-11897	559	3	quick	quick	ADJ
cblr-11897	559	4	/	/	SYM
cblr-11897	559	5	current	current	ADJ
cblr-11897	559	6	ratio	ratio	NOUN
cblr-11897	559	7	can	can	AUX
cblr-11897	559	8	be	be	AUX
cblr-11897	559	9	an	an	DET
cblr-11897	559	10	indicator	indicator	NOUN
cblr-11897	559	11	of	of	ADP
cblr-11897	559	12	efficient	efficient	ADJ
cblr-11897	559	13	supply	supply	NOUN
cblr-11897	559	14	chains	chain	NOUN
cblr-11897	559	15	and	and	CCONJ
cblr-11897	559	16	financing	financing	NOUN
cblr-11897	559	17	.	.	PUNCT
cblr-11897	560	1	for	for	ADP
cblr-11897	560	2	example	example	NOUN
cblr-11897	560	3	,	,	PUNCT
cblr-11897	560	4	walmart	walmart	PROPN
cblr-11897	560	5	,	,	PUNCT
cblr-11897	560	6	in	in	ADP
cblr-11897	560	7	the	the	DET
cblr-11897	560	8	decade	decade	NOUN
cblr-11897	560	9	from	from	ADP
cblr-11897	560	10	2010–2020	2010–2020	NUM
cblr-11897	560	11	had	have	VERB
cblr-11897	560	12	a	a	DET
cblr-11897	560	13	quick	quick	ADJ
cblr-11897	560	14	ratio	ratio	NOUN
cblr-11897	560	15	that	that	PRON
cblr-11897	560	16	generally	generally	ADV
cblr-11897	560	17	averaged	average	VERB
cblr-11897	560	18	between	between	ADP
cblr-11897	560	19	0.2	0.2	NUM
cblr-11897	560	20	to	to	ADP
cblr-11897	560	21	0.3	0.3	NUM
cblr-11897	560	22	and	and	CCONJ
cblr-11897	560	23	a	a	DET
cblr-11897	560	24	current	current	ADJ
cblr-11897	560	25	ratio	ratio	NOUN
cblr-11897	560	26	that	that	PRON
cblr-11897	560	27	138	138	NUM
cblr-11897	560	28	i	i	PRON
cblr-11897	560	29	d.	d.	PROPN
cblr-11897	560	30	at	at	ADP
cblr-11897	560	31	385	385	NUM
cblr-11897	560	32	.	.	PUNCT
cblr-11897	561	1	36	36	NUM
cblr-11897	561	2	columbia	columbia	PROPN
cblr-11897	561	3	business	business	NOUN
cblr-11897	561	4	law	law	PROPN
cblr-11897	561	5	review	review	NOUN
cblr-11897	562	1	[	[	X
cblr-11897	562	2	vol	vol	NOUN
cblr-11897	562	3	.	.	PUNCT
cblr-11897	562	4	2023	2023	NUM
cblr-11897	562	5	averaged	average	VERB
cblr-11897	562	6	between	between	ADP
cblr-11897	562	7	0.8	0.8	NUM
cblr-11897	562	8	and	and	CCONJ
cblr-11897	562	9	0.9.139	0.9.139	ADP
cblr-11897	562	10	all	all	DET
cblr-11897	562	11	the	the	DET
cblr-11897	562	12	while	while	NOUN
cblr-11897	562	13	,	,	PUNCT
cblr-11897	562	14	walmart	walmart	PROPN
cblr-11897	562	15	was	be	AUX
cblr-11897	562	16	in	in	ADP
cblr-11897	562	17	a	a	DET
cblr-11897	562	18	strong	strong	ADJ
cblr-11897	562	19	financial	financial	ADJ
cblr-11897	562	20	position	position	NOUN
cblr-11897	562	21	.	.	PUNCT
cblr-11897	563	1	officials	official	NOUN
cblr-11897	563	2	should	should	AUX
cblr-11897	563	3	proceed	proceed	VERB
cblr-11897	563	4	to	to	PART
cblr-11897	563	5	look	look	VERB
cblr-11897	563	6	at	at	ADP
cblr-11897	563	7	other	other	ADJ
cblr-11897	563	8	aspects	aspect	NOUN
cblr-11897	563	9	of	of	ADP
cblr-11897	563	10	the	the	DET
cblr-11897	563	11	firm	firm	NOUN
cblr-11897	563	12	’s	’s	PART
cblr-11897	563	13	financing	financing	NOUN
cblr-11897	563	14	only	only	ADV
cblr-11897	563	15	in	in	ADP
cblr-11897	563	16	those	those	DET
cblr-11897	563	17	cases	case	NOUN
cblr-11897	563	18	where	where	SCONJ
cblr-11897	563	19	the	the	DET
cblr-11897	563	20	target	target	NOUN
cblr-11897	563	21	firm	firm	NOUN
cblr-11897	563	22	has	have	VERB
cblr-11897	563	23	a	a	DET
cblr-11897	563	24	low	low	ADJ
cblr-11897	563	25	quick	quick	ADJ
cblr-11897	563	26	/	/	SYM
cblr-11897	563	27	current	current	ADJ
cblr-11897	563	28	ratio	ratio	NOUN
cblr-11897	563	29	.	.	PUNCT
cblr-11897	564	1	if	if	SCONJ
cblr-11897	564	2	the	the	DET
cblr-11897	564	3	firm	firm	NOUN
cblr-11897	564	4	does	do	AUX
cblr-11897	564	5	not	not	PART
cblr-11897	564	6	have	have	VERB
cblr-11897	564	7	sufficient	sufficient	ADJ
cblr-11897	564	8	cash	cash	NOUN
cblr-11897	564	9	on	on	ADP
cblr-11897	564	10	hand	hand	NOUN
cblr-11897	564	11	to	to	PART
cblr-11897	564	12	pay	pay	VERB
cblr-11897	564	13	the	the	DET
cblr-11897	564	14	fine	fine	NOUN
cblr-11897	564	15	,	,	PUNCT
cblr-11897	564	16	the	the	DET
cblr-11897	564	17	question	question	NOUN
cblr-11897	564	18	then	then	ADV
cblr-11897	564	19	becomes	become	VERB
cblr-11897	564	20	whether	whether	SCONJ
cblr-11897	564	21	the	the	DET
cblr-11897	564	22	firm	firm	NOUN
cblr-11897	564	23	can	can	AUX
cblr-11897	564	24	raise	raise	VERB
cblr-11897	564	25	the	the	DET
cblr-11897	564	26	funds	fund	NOUN
cblr-11897	564	27	to	to	PART
cblr-11897	564	28	pay	pay	VERB
cblr-11897	564	29	the	the	DET
cblr-11897	564	30	fine	fine	NOUN
cblr-11897	564	31	.	.	PUNCT
cblr-11897	565	1	there	there	PRON
cblr-11897	565	2	are	be	VERB
cblr-11897	565	3	three	three	NUM
cblr-11897	565	4	fundamental	fundamental	ADJ
cblr-11897	565	5	ways	way	NOUN
cblr-11897	565	6	in	in	ADP
cblr-11897	565	7	which	which	PRON
cblr-11897	565	8	a	a	DET
cblr-11897	565	9	firm	firm	NOUN
cblr-11897	565	10	can	can	AUX
cblr-11897	565	11	quickly	quickly	ADV
cblr-11897	565	12	raise	raise	VERB
cblr-11897	565	13	money	money	NOUN
cblr-11897	565	14	:	:	PUNCT
cblr-11897	565	15	equity	equity	NOUN
cblr-11897	565	16	financing	financing	NOUN
cblr-11897	565	17	,	,	PUNCT
cblr-11897	565	18	debt	debt	NOUN
cblr-11897	565	19	financing	financing	NOUN
cblr-11897	565	20	,	,	PUNCT
cblr-11897	565	21	and	and	CCONJ
cblr-11897	565	22	asset	asset	NOUN
cblr-11897	565	23	sales.140	sales.140	ADJ
cblr-11897	565	24	in	in	ADP
cblr-11897	565	25	most	most	ADJ
cblr-11897	565	26	cases	case	NOUN
cblr-11897	565	27	,	,	PUNCT
cblr-11897	565	28	officials	official	NOUN
cblr-11897	565	29	should	should	AUX
cblr-11897	565	30	not	not	PART
cblr-11897	565	31	dwell	dwell	VERB
cblr-11897	565	32	on	on	ADP
cblr-11897	565	33	how	how	SCONJ
cblr-11897	565	34	the	the	DET
cblr-11897	565	35	firm	firm	NOUN
cblr-11897	565	36	will	will	AUX
cblr-11897	565	37	raise	raise	VERB
cblr-11897	565	38	the	the	DET
cblr-11897	565	39	funds	fund	NOUN
cblr-11897	565	40	,	,	PUNCT
cblr-11897	565	41	but	but	CCONJ
cblr-11897	565	42	rather	rather	ADV
cblr-11897	565	43	whether	whether	SCONJ
cblr-11897	565	44	the	the	DET
cblr-11897	565	45	firm	firm	NOUN
cblr-11897	565	46	can	can	AUX
cblr-11897	565	47	raise	raise	VERB
cblr-11897	565	48	funds	fund	NOUN
cblr-11897	565	49	.	.	PUNCT
cblr-11897	566	1	to	to	PART
cblr-11897	566	2	do	do	VERB
cblr-11897	566	3	this	this	PRON
cblr-11897	566	4	,	,	PUNCT
cblr-11897	566	5	we	we	PRON
cblr-11897	566	6	want	want	VERB
cblr-11897	566	7	to	to	PART
cblr-11897	566	8	understand	understand	VERB
cblr-11897	566	9	the	the	DET
cblr-11897	566	10	underlying	underlie	VERB
cblr-11897	566	11	value	value	NOUN
cblr-11897	566	12	of	of	ADP
cblr-11897	566	13	the	the	DET
cblr-11897	566	14	firm	firm	NOUN
cblr-11897	566	15	.	.	PUNCT
cblr-11897	567	1	for	for	ADP
cblr-11897	567	2	public	public	ADJ
cblr-11897	567	3	firms	firm	NOUN
cblr-11897	567	4	,	,	PUNCT
cblr-11897	567	5	this	this	PRON
cblr-11897	567	6	is	be	AUX
cblr-11897	567	7	a	a	DET
cblr-11897	567	8	relatively	relatively	ADV
cblr-11897	567	9	straightforward	straightforward	ADJ
cblr-11897	567	10	task	task	NOUN
cblr-11897	567	11	.	.	PUNCT
cblr-11897	568	1	officials	official	NOUN
cblr-11897	568	2	should	should	AUX
cblr-11897	568	3	focus	focus	VERB
cblr-11897	568	4	on	on	ADP
cblr-11897	568	5	the	the	DET
cblr-11897	568	6	firm	firm	NOUN
cblr-11897	568	7	’s	’s	PART
cblr-11897	568	8	market	market	NOUN
cblr-11897	568	9	capitalization	capitalization	NOUN
cblr-11897	568	10	,	,	PUNCT
cblr-11897	568	11	which	which	PRON
cblr-11897	568	12	captures	capture	VERB
cblr-11897	568	13	the	the	DET
cblr-11897	568	14	total	total	ADJ
cblr-11897	568	15	market	market	NOUN
cblr-11897	568	16	value	value	NOUN
cblr-11897	568	17	of	of	ADP
cblr-11897	568	18	the	the	DET
cblr-11897	568	19	company	company	NOUN
cblr-11897	568	20	’s	’s	PART
cblr-11897	568	21	outstanding	outstanding	ADJ
cblr-11897	568	22	shares	share	NOUN
cblr-11897	568	23	of	of	ADP
cblr-11897	568	24	stock	stock	NOUN
cblr-11897	568	25	,	,	PUNCT
cblr-11897	568	26	and	and	CCONJ
cblr-11897	568	27	thereby	thereby	ADV
cblr-11897	568	28	the	the	DET
cblr-11897	568	29	value	value	NOUN
cblr-11897	568	30	of	of	ADP
cblr-11897	568	31	the	the	DET
cblr-11897	568	32	corporation	corporation	NOUN
cblr-11897	568	33	as	as	SCONJ
cblr-11897	568	34	perceived	perceive	VERB
cblr-11897	568	35	by	by	ADP
cblr-11897	568	36	the	the	DET
cblr-11897	568	37	wider	wide	ADJ
cblr-11897	568	38	market.141	market.141	NOUN
cblr-11897	568	39	market	market	NOUN
cblr-11897	568	40	capitalization	capitalization	NOUN
cblr-11897	568	41	captures	capture	VERB
cblr-11897	568	42	the	the	DET
cblr-11897	568	43	expected	expect	VERB
cblr-11897	568	44	discounted	discount	VERB
cblr-11897	568	45	future	future	ADJ
cblr-11897	568	46	stream	stream	NOUN
cblr-11897	568	47	of	of	ADP
cblr-11897	568	48	income	income	NOUN
cblr-11897	568	49	to	to	ADP
cblr-11897	568	50	shareholders	shareholder	NOUN
cblr-11897	568	51	.	.	PUNCT
cblr-11897	569	1	a	a	DET
cblr-11897	569	2	firm	firm	NOUN
cblr-11897	569	3	with	with	ADP
cblr-11897	569	4	positive	positive	ADJ
cblr-11897	569	5	market	market	NOUN
cblr-11897	569	6	capitalization	capitalization	NOUN
cblr-11897	569	7	has	have	VERB
cblr-11897	569	8	the	the	DET
cblr-11897	569	9	scope	scope	NOUN
cblr-11897	569	10	to	to	PART
cblr-11897	569	11	raise	raise	VERB
cblr-11897	569	12	money	money	NOUN
cblr-11897	569	13	to	to	PART
cblr-11897	569	14	pay	pay	VERB
cblr-11897	569	15	a	a	DET
cblr-11897	569	16	fine	fine	NOUN
cblr-11897	569	17	by	by	ADP
cblr-11897	569	18	borrowing	borrow	VERB
cblr-11897	569	19	money	money	NOUN
cblr-11897	569	20	or	or	CCONJ
cblr-11897	569	21	issuing	issue	VERB
cblr-11897	569	22	equity	equity	NOUN
cblr-11897	569	23	.	.	PUNCT
cblr-11897	570	1	in	in	ADP
cblr-11897	570	2	this	this	DET
cblr-11897	570	3	sense	sense	NOUN
cblr-11897	570	4	,	,	PUNCT
cblr-11897	570	5	a	a	DET
cblr-11897	570	6	fine	fine	NOUN
cblr-11897	570	7	paid	pay	VERB
cblr-11897	570	8	to	to	ADP
cblr-11897	570	9	the	the	DET
cblr-11897	570	10	government	government	NOUN
cblr-11897	570	11	can	can	AUX
cblr-11897	570	12	be	be	AUX
cblr-11897	570	13	thought	think	VERB
cblr-11897	570	14	of	of	ADP
cblr-11897	570	15	as	as	ADP
cblr-11897	570	16	a	a	DET
cblr-11897	570	17	diversion	diversion	NOUN
cblr-11897	570	18	of	of	ADP
cblr-11897	570	19	the	the	DET
cblr-11897	570	20	discounted	discount	VERB
cblr-11897	570	21	cash	cash	NOUN
cblr-11897	570	22	flows	flow	VERB
cblr-11897	570	23	away	away	ADV
cblr-11897	570	24	from	from	ADP
cblr-11897	570	25	current	current	ADJ
cblr-11897	570	26	shareholders	shareholder	NOUN
cblr-11897	570	27	and	and	CCONJ
cblr-11897	570	28	towards	towards	ADP
cblr-11897	570	29	the	the	DET
cblr-11897	570	30	government	government	NOUN
cblr-11897	570	31	.	.	PUNCT
cblr-11897	571	1	by	by	ADP
cblr-11897	571	2	borrowing	borrow	VERB
cblr-11897	571	3	money	money	NOUN
cblr-11897	571	4	to	to	PART
cblr-11897	571	5	pay	pay	VERB
cblr-11897	571	6	the	the	DET
cblr-11897	571	7	fine	fine	NOUN
cblr-11897	571	8	,	,	PUNCT
cblr-11897	571	9	the	the	DET
cblr-11897	571	10	firm	firm	NOUN
cblr-11897	571	11	diverts	divert	VERB
cblr-11897	571	12	future	future	ADJ
cblr-11897	571	13	cash	cash	NOUN
cblr-11897	571	14	flows	flow	VERB
cblr-11897	571	15	away	away	ADV
cblr-11897	571	16	from	from	ADP
cblr-11897	571	17	current	current	ADJ
cblr-11897	571	18	shareholders	shareholder	NOUN
cblr-11897	571	19	to	to	ADP
cblr-11897	571	20	new	new	ADJ
cblr-11897	571	21	creditors	creditor	NOUN
cblr-11897	571	22	and	and	CCONJ
cblr-11897	571	23	uses	use	VERB
cblr-11897	571	24	that	that	DET
cblr-11897	571	25	influx	influx	NOUN
cblr-11897	571	26	of	of	ADP
cblr-11897	571	27	cash	cash	NOUN
cblr-11897	571	28	to	to	PART
cblr-11897	571	29	pay	pay	VERB
cblr-11897	571	30	the	the	DET
cblr-11897	571	31	fine	fine	NOUN
cblr-11897	571	32	.	.	PUNCT
cblr-11897	572	1	by	by	ADP
cblr-11897	572	2	issuing	issue	VERB
cblr-11897	572	3	new	new	ADJ
cblr-11897	572	4	equity	equity	NOUN
cblr-11897	572	5	to	to	PART
cblr-11897	572	6	pay	pay	VERB
cblr-11897	572	7	the	the	DET
cblr-11897	572	8	fine	fine	NOUN
cblr-11897	572	9	,	,	PUNCT
cblr-11897	572	10	the	the	DET
cblr-11897	572	11	firm	firm	NOUN
cblr-11897	572	12	diverts	divert	VERB
cblr-11897	572	13	future	future	ADJ
cblr-11897	572	14	cash	cash	NOUN
cblr-11897	572	15	flows	flow	VERB
cblr-11897	572	16	away	away	ADV
cblr-11897	572	17	from	from	ADP
cblr-11897	572	18	current	current	ADJ
cblr-11897	572	19	shareholders	shareholder	NOUN
cblr-11897	572	20	to	to	ADP
cblr-11897	572	21	new	new	ADJ
cblr-11897	572	22	shareholders	shareholder	NOUN
cblr-11897	572	23	and	and	CCONJ
cblr-11897	572	24	uses	use	VERB
cblr-11897	572	25	that	that	DET
cblr-11897	572	26	influx	influx	NOUN
cblr-11897	572	27	of	of	ADP
cblr-11897	572	28	cash	cash	NOUN
cblr-11897	572	29	to	to	PART
cblr-11897	572	30	pay	pay	VERB
cblr-11897	572	31	the	the	DET
cblr-11897	572	32	fine	fine	NOUN
cblr-11897	572	33	.	.	PUNCT
cblr-11897	573	1	in	in	ADP
cblr-11897	573	2	either	either	DET
cblr-11897	573	3	case	case	NOUN
cblr-11897	573	4	,	,	PUNCT
cblr-11897	573	5	the	the	DET
cblr-11897	573	6	fine	fine	NOUN
cblr-11897	573	7	will	will	AUX
cblr-11897	573	8	divert	divert	VERB
cblr-11897	573	9	cash	cash	NOUN
cblr-11897	573	10	flows	flow	NOUN
cblr-11897	573	11	away	away	ADV
cblr-11897	573	12	from	from	ADP
cblr-11897	573	13	current	current	ADJ
cblr-11897	573	14	shareholders	shareholder	NOUN
cblr-11897	573	15	,	,	PUNCT
cblr-11897	573	16	and	and	CCONJ
cblr-11897	573	17	for	for	ADP
cblr-11897	573	18	the	the	DET
cblr-11897	573	19	most	most	ADJ
cblr-11897	573	20	part	part	NOUN
cblr-11897	573	21	,	,	PUNCT
cblr-11897	573	22	officials	official	NOUN
cblr-11897	573	23	do	do	VERB
cblr-11897	573	24	not	not	PART
cblr-11897	573	25	139	139	NUM
cblr-11897	573	26	walmart	walmart	NOUN
cblr-11897	573	27	quick	quick	ADJ
cblr-11897	573	28	ratio	ratio	NOUN
cblr-11897	573	29	2010	2010	NUM
cblr-11897	573	30	-	-	SYM
cblr-11897	573	31	2023	2023	NUM
cblr-11897	573	32	,	,	PUNCT
cblr-11897	573	33	macrotrends	macrotrend	NOUN
cblr-11897	573	34	llc	llc	PROPN
cblr-11897	573	35	,	,	PUNCT
cblr-11897	573	36	https://www.macrotrends.net/stocks/charts/wmt/walmart/quick-ratio	https://www.macrotrends.net/stocks/charts/wmt/walmart/quick-ratio	PROPN
cblr-11897	574	1	[	[	X
cblr-11897	574	2	https://perma.cc/f8m4-bb95	https://perma.cc/f8m4-bb95	PROPN
cblr-11897	574	3	]	]	X
cblr-11897	574	4	(	(	PUNCT
cblr-11897	574	5	last	last	ADJ
cblr-11897	574	6	visited	visit	VERB
cblr-11897	574	7	may	may	PROPN
cblr-11897	574	8	30	30	NUM
cblr-11897	574	9	,	,	PUNCT
cblr-11897	574	10	2023	2023	NUM
cblr-11897	574	11	)	)	PUNCT
cblr-11897	574	12	.	.	PUNCT
cblr-11897	575	1	140	140	NUM
cblr-11897	575	2	anat	anat	PROPN
cblr-11897	575	3	r.	r.	PROPN
cblr-11897	575	4	admati	admati	PROPN
cblr-11897	575	5	,	,	PUNCT
cblr-11897	575	6	peter	peter	PROPN
cblr-11897	575	7	m.	m.	PROPN
cblr-11897	575	8	demarzo	demarzo	PROPN
cblr-11897	575	9	,	,	PUNCT
cblr-11897	575	10	martin	martin	PROPN
cblr-11897	575	11	f.	f.	PROPN
cblr-11897	575	12	hellwig	hellwig	PROPN
cblr-11897	575	13	,	,	PUNCT
cblr-11897	575	14	&	&	CCONJ
cblr-11897	575	15	paul	paul	PROPN
cblr-11897	575	16	pfleiderer	pfleiderer	PROPN
cblr-11897	575	17	,	,	PUNCT
cblr-11897	575	18	the	the	DET
cblr-11897	575	19	leverage	leverage	NOUN
cblr-11897	575	20	ratchet	ratchet	NOUN
cblr-11897	575	21	effect	effect	NOUN
cblr-11897	575	22	,	,	PUNCT
cblr-11897	575	23	73	73	NUM
cblr-11897	575	24	j.	j.	PROPN
cblr-11897	575	25	fin	fin	PROPN
cblr-11897	575	26	.	.	PROPN
cblr-11897	576	1	1	1	NUM
cblr-11897	576	2	,	,	PUNCT
cblr-11897	576	3	145	145	NUM
cblr-11897	576	4	,	,	PUNCT
cblr-11897	576	5	178	178	NUM
cblr-11897	576	6	(	(	PUNCT
cblr-11897	576	7	2018	2018	NUM
cblr-11897	576	8	)	)	PUNCT
cblr-11897	576	9	.	.	PUNCT
cblr-11897	577	1	141	141	NUM
cblr-11897	577	2	see	see	VERB
cblr-11897	577	3	supra	supra	PROPN
cblr-11897	577	4	section	section	NOUN
cblr-11897	577	5	iii.b	iii.b	PROPN
cblr-11897	577	6	.	.	PUNCT
cblr-11897	578	1	no	no	INTJ
cblr-11897	578	2	.	.	NOUN
cblr-11897	578	3	1	1	NUM
cblr-11897	578	4	]	]	X
cblr-11897	578	5	corporate	corporate	ADJ
cblr-11897	578	6	liability	liability	NOUN
cblr-11897	578	7	,	,	PUNCT
cblr-11897	578	8	collateral	collateral	ADJ
cblr-11897	578	9	consequences	consequence	NOUN
cblr-11897	578	10	,	,	PUNCT
cblr-11897	578	11	&	&	CCONJ
cblr-11897	578	12	capital	capital	NOUN
cblr-11897	578	13	structure	structure	NOUN
cblr-11897	578	14	37	37	NUM
cblr-11897	578	15	need	need	VERB
cblr-11897	578	16	to	to	PART
cblr-11897	578	17	question	question	VERB
cblr-11897	578	18	which	which	DET
cblr-11897	578	19	option	option	NOUN
cblr-11897	578	20	the	the	DET
cblr-11897	578	21	firm	firm	NOUN
cblr-11897	578	22	will	will	AUX
cblr-11897	578	23	choose.142	choose.142	VERB
cblr-11897	578	24	how	how	SCONJ
cblr-11897	578	25	much	much	ADJ
cblr-11897	578	26	money	money	NOUN
cblr-11897	578	27	can	can	AUX
cblr-11897	578	28	be	be	AUX
cblr-11897	578	29	diverted	divert	VERB
cblr-11897	578	30	away	away	ADV
cblr-11897	578	31	from	from	ADP
cblr-11897	578	32	shareholders	shareholder	NOUN
cblr-11897	578	33	without	without	ADP
cblr-11897	578	34	threatening	threaten	VERB
cblr-11897	578	35	the	the	DET
cblr-11897	578	36	solvency	solvency	NOUN
cblr-11897	578	37	of	of	ADP
cblr-11897	578	38	the	the	DET
cblr-11897	578	39	firm	firm	NOUN
cblr-11897	578	40	is	be	AUX
cblr-11897	578	41	captured	capture	VERB
cblr-11897	578	42	in	in	ADP
cblr-11897	578	43	the	the	DET
cblr-11897	578	44	firm	firm	NOUN
cblr-11897	578	45	’s	’s	PART
cblr-11897	578	46	market	market	NOUN
cblr-11897	578	47	capitalization.143	capitalization.143	NOUN
cblr-11897	578	48	while	while	SCONJ
cblr-11897	578	49	market	market	NOUN
cblr-11897	578	50	capitalization	capitalization	NOUN
cblr-11897	578	51	is	be	AUX
cblr-11897	578	52	the	the	DET
cblr-11897	578	53	most	most	ADV
cblr-11897	578	54	useful	useful	ADJ
cblr-11897	578	55	element	element	NOUN
cblr-11897	578	56	when	when	SCONJ
cblr-11897	578	57	looking	look	VERB
cblr-11897	578	58	at	at	ADP
cblr-11897	578	59	a	a	DET
cblr-11897	578	60	public	public	ADJ
cblr-11897	578	61	firm	firm	NOUN
cblr-11897	578	62	’s	’s	PART
cblr-11897	578	63	ability	ability	NOUN
cblr-11897	578	64	to	to	PART
cblr-11897	578	65	pay	pay	VERB
cblr-11897	578	66	,	,	PUNCT
cblr-11897	578	67	it	it	PRON
cblr-11897	578	68	is	be	AUX
cblr-11897	578	69	more	more	ADV
cblr-11897	578	70	difficult	difficult	ADJ
cblr-11897	578	71	to	to	PART
cblr-11897	578	72	determine	determine	VERB
cblr-11897	578	73	the	the	DET
cblr-11897	578	74	market	market	NOUN
cblr-11897	578	75	value	value	NOUN
cblr-11897	578	76	of	of	ADP
cblr-11897	578	77	private	private	ADJ
cblr-11897	578	78	firms	firm	NOUN
cblr-11897	578	79	whose	whose	DET
cblr-11897	578	80	shares	share	NOUN
cblr-11897	578	81	are	be	AUX
cblr-11897	578	82	not	not	PART
cblr-11897	578	83	actively	actively	ADV
cblr-11897	578	84	traded	trade	VERB
cblr-11897	578	85	.	.	PUNCT
cblr-11897	579	1	officials	official	NOUN
cblr-11897	579	2	can	can	AUX
cblr-11897	579	3	approximate	approximate	VERB
cblr-11897	579	4	a	a	DET
cblr-11897	579	5	private	private	ADJ
cblr-11897	579	6	firm	firm	NOUN
cblr-11897	579	7	’s	’s	PART
cblr-11897	579	8	ability	ability	NOUN
cblr-11897	579	9	to	to	PART
cblr-11897	579	10	pay	pay	VERB
cblr-11897	579	11	by	by	ADP
cblr-11897	579	12	looking	look	VERB
cblr-11897	579	13	at	at	ADP
cblr-11897	579	14	its	its	PRON
cblr-11897	579	15	book	book	NOUN
cblr-11897	579	16	value	value	NOUN
cblr-11897	579	17	.	.	PUNCT
cblr-11897	580	1	book	book	NOUN
cblr-11897	580	2	value	value	NOUN
cblr-11897	580	3	is	be	AUX
cblr-11897	580	4	a	a	DET
cblr-11897	580	5	firm	firm	NOUN
cblr-11897	580	6	’s	’s	PART
cblr-11897	580	7	total	total	ADJ
cblr-11897	580	8	assets	asset	NOUN
cblr-11897	580	9	minus	minus	ADP
cblr-11897	580	10	total	total	ADJ
cblr-11897	580	11	liabilities	liability	NOUN
cblr-11897	580	12	,	,	PUNCT
cblr-11897	580	13	and	and	CCONJ
cblr-11897	580	14	in	in	ADP
cblr-11897	580	15	principle	principle	NOUN
cblr-11897	580	16	,	,	PUNCT
cblr-11897	580	17	the	the	DET
cblr-11897	580	18	book	book	NOUN
cblr-11897	580	19	value	value	NOUN
cblr-11897	580	20	is	be	AUX
cblr-11897	580	21	the	the	DET
cblr-11897	580	22	firm	firm	NOUN
cblr-11897	580	23	’s	’s	PART
cblr-11897	580	24	total	total	ADJ
cblr-11897	580	25	present	present	ADJ
cblr-11897	580	26	-	-	PUNCT
cblr-11897	580	27	day	day	NOUN
cblr-11897	580	28	value	value	NOUN
cblr-11897	580	29	if	if	SCONJ
cblr-11897	580	30	all	all	DET
cblr-11897	580	31	assets	asset	NOUN
cblr-11897	580	32	were	be	AUX
cblr-11897	580	33	liquidated	liquidate	VERB
cblr-11897	580	34	and	and	CCONJ
cblr-11897	580	35	all	all	DET
cblr-11897	580	36	liabilities	liability	NOUN
cblr-11897	580	37	were	be	AUX
cblr-11897	580	38	repaid.144	repaid.144	ADJ
cblr-11897	580	39	of	of	ADP
cblr-11897	580	40	course	course	NOUN
cblr-11897	580	41	,	,	PUNCT
cblr-11897	580	42	officials	official	NOUN
cblr-11897	580	43	’	'	PUNCT
cblr-11897	580	44	fears	fear	NOUN
cblr-11897	580	45	of	of	ADP
cblr-11897	580	46	collateral	collateral	ADJ
cblr-11897	580	47	consequences	consequence	NOUN
cblr-11897	580	48	are	be	AUX
cblr-11897	580	49	largely	largely	ADV
cblr-11897	580	50	predicated	predicate	VERB
cblr-11897	580	51	on	on	ADP
cblr-11897	580	52	fears	fear	NOUN
cblr-11897	580	53	of	of	ADP
cblr-11897	580	54	liquidation	liquidation	NOUN
cblr-11897	580	55	and	and	CCONJ
cblr-11897	580	56	associated	associate	VERB
cblr-11897	580	57	job	job	NOUN
cblr-11897	580	58	losses	loss	NOUN
cblr-11897	580	59	,	,	PUNCT
cblr-11897	580	60	so	so	SCONJ
cblr-11897	580	61	they	they	PRON
cblr-11897	580	62	would	would	AUX
cblr-11897	580	63	want	want	VERB
cblr-11897	580	64	actual	actual	ADJ
cblr-11897	580	65	liquidation	liquidation	NOUN
cblr-11897	580	66	to	to	PART
cblr-11897	580	67	be	be	AUX
cblr-11897	580	68	avoided	avoid	VERB
cblr-11897	580	69	.	.	PUNCT
cblr-11897	581	1	but	but	CCONJ
cblr-11897	581	2	companies	company	NOUN
cblr-11897	581	3	with	with	ADP
cblr-11897	581	4	positive	positive	ADJ
cblr-11897	581	5	book	book	NOUN
cblr-11897	581	6	values	value	NOUN
cblr-11897	581	7	can	can	AUX
cblr-11897	581	8	generally	generally	ADV
cblr-11897	581	9	borrow	borrow	VERB
cblr-11897	581	10	against	against	ADP
cblr-11897	581	11	their	their	PRON
cblr-11897	581	12	assets	asset	NOUN
cblr-11897	581	13	and	and	CCONJ
cblr-11897	581	14	future	future	ADJ
cblr-11897	581	15	earnings	earning	NOUN
cblr-11897	581	16	,	,	PUNCT
cblr-11897	581	17	because	because	SCONJ
cblr-11897	581	18	lenders	lender	NOUN
cblr-11897	581	19	know	know	VERB
cblr-11897	581	20	that	that	SCONJ
cblr-11897	581	21	the	the	DET
cblr-11897	581	22	firm	firm	NOUN
cblr-11897	581	23	could	could	AUX
cblr-11897	581	24	be	be	AUX
cblr-11897	581	25	liquidated	liquidate	VERB
cblr-11897	581	26	to	to	PART
cblr-11897	581	27	pay	pay	VERB
cblr-11897	581	28	back	back	ADP
cblr-11897	581	29	the	the	DET
cblr-11897	581	30	loan	loan	NOUN
cblr-11897	581	31	if	if	SCONJ
cblr-11897	581	32	necessary	necessary	ADJ
cblr-11897	581	33	.	.	PUNCT
cblr-11897	582	1	the	the	DET
cblr-11897	582	2	amount	amount	NOUN
cblr-11897	582	3	that	that	PRON
cblr-11897	582	4	a	a	DET
cblr-11897	582	5	firm	firm	NOUN
cblr-11897	582	6	can	can	AUX
cblr-11897	582	7	borrow	borrow	VERB
cblr-11897	582	8	,	,	PUNCT
cblr-11897	582	9	and	and	CCONJ
cblr-11897	582	10	the	the	DET
cblr-11897	582	11	interest	interest	NOUN
cblr-11897	582	12	rate	rate	NOUN
cblr-11897	582	13	imposed	impose	VERB
cblr-11897	582	14	,	,	PUNCT
cblr-11897	582	15	will	will	AUX
cblr-11897	582	16	depend	depend	VERB
cblr-11897	582	17	on	on	ADP
cblr-11897	582	18	the	the	DET
cblr-11897	582	19	firm	firm	NOUN
cblr-11897	582	20	’s	’s	PART
cblr-11897	582	21	existing	exist	VERB
cblr-11897	582	22	assets	asset	NOUN
cblr-11897	582	23	and	and	CCONJ
cblr-11897	582	24	liabilities	liability	NOUN
cblr-11897	582	25	.	.	PUNCT
cblr-11897	583	1	if	if	SCONJ
cblr-11897	583	2	a	a	DET
cblr-11897	583	3	firm	firm	NOUN
cblr-11897	583	4	has	have	VERB
cblr-11897	583	5	a	a	DET
cblr-11897	583	6	book	book	NOUN
cblr-11897	583	7	value	value	NOUN
cblr-11897	583	8	well	well	ADV
cblr-11897	583	9	in	in	ADP
cblr-11897	583	10	excess	excess	NOUN
cblr-11897	583	11	of	of	ADP
cblr-11897	583	12	the	the	DET
cblr-11897	583	13	fine	fine	NOUN
cblr-11897	583	14	imposed	impose	VERB
cblr-11897	583	15	,	,	PUNCT
cblr-11897	583	16	the	the	DET
cblr-11897	583	17	firm	firm	NOUN
cblr-11897	583	18	should	should	AUX
cblr-11897	583	19	be	be	AUX
cblr-11897	583	20	able	able	ADJ
cblr-11897	583	21	to	to	PART
cblr-11897	583	22	divert	divert	VERB
cblr-11897	583	23	future	future	ADJ
cblr-11897	583	24	earnings	earning	NOUN
cblr-11897	583	25	away	away	ADV
cblr-11897	583	26	from	from	ADP
cblr-11897	583	27	shareholders	shareholder	NOUN
cblr-11897	583	28	by	by	ADP
cblr-11897	583	29	borrowing	borrow	VERB
cblr-11897	583	30	money	money	NOUN
cblr-11897	583	31	or	or	CCONJ
cblr-11897	583	32	bringing	bring	VERB
cblr-11897	583	33	on	on	ADP
cblr-11897	583	34	142	142	NUM
cblr-11897	583	35	franco	franco	PROPN
cblr-11897	583	36	modigliani	modigliani	PROPN
cblr-11897	583	37	&	&	CCONJ
cblr-11897	583	38	merton	merton	PROPN
cblr-11897	583	39	h.	h.	PROPN
cblr-11897	583	40	miller	miller	PROPN
cblr-11897	583	41	,	,	PUNCT
cblr-11897	583	42	the	the	DET
cblr-11897	583	43	cost	cost	NOUN
cblr-11897	583	44	of	of	ADP
cblr-11897	583	45	capital	capital	NOUN
cblr-11897	583	46	,	,	PUNCT
cblr-11897	583	47	corporation	corporation	NOUN
cblr-11897	583	48	finance	finance	NOUN
cblr-11897	583	49	and	and	CCONJ
cblr-11897	583	50	the	the	DET
cblr-11897	583	51	theory	theory	NOUN
cblr-11897	583	52	of	of	ADP
cblr-11897	583	53	investment	investment	NOUN
cblr-11897	583	54	,	,	PUNCT
cblr-11897	583	55	48(3	48(3	NOUN
cblr-11897	583	56	)	)	PUNCT
cblr-11897	583	57	am	be	AUX
cblr-11897	583	58	.	.	PUNCT
cblr-11897	584	1	ec	ec	PROPN
cblr-11897	584	2	.	.	PUNCT
cblr-11897	585	1	rev	rev	PROPN
cblr-11897	585	2	.	.	PROPN
cblr-11897	585	3	261	261	NUM
cblr-11897	585	4	,	,	PUNCT
cblr-11897	585	5	295–296	295–296	NUM
cblr-11897	585	6	(	(	PUNCT
cblr-11897	585	7	1958	1958	NUM
cblr-11897	585	8	)	)	PUNCT
cblr-11897	585	9	(	(	PUNCT
cblr-11897	585	10	showing	show	VERB
cblr-11897	585	11	that	that	SCONJ
cblr-11897	585	12	in	in	ADP
cblr-11897	585	13	the	the	DET
cblr-11897	585	14	absence	absence	NOUN
cblr-11897	585	15	of	of	ADP
cblr-11897	585	16	frictions	friction	NOUN
cblr-11897	585	17	,	,	PUNCT
cblr-11897	585	18	firms	firm	NOUN
cblr-11897	585	19	will	will	AUX
cblr-11897	585	20	be	be	AUX
cblr-11897	585	21	indifferent	indifferent	ADJ
cblr-11897	585	22	about	about	ADP
cblr-11897	585	23	how	how	SCONJ
cblr-11897	585	24	to	to	PART
cblr-11897	585	25	raise	raise	VERB
cblr-11897	585	26	funds	fund	NOUN
cblr-11897	585	27	)	)	PUNCT
cblr-11897	585	28	;	;	PUNCT
cblr-11897	585	29	anat	anat	PROPN
cblr-11897	585	30	admati	admati	PROPN
cblr-11897	585	31	et	et	PROPN
cblr-11897	585	32	al	al	PROPN
cblr-11897	585	33	.	.	PROPN
cblr-11897	585	34	,	,	PUNCT
cblr-11897	585	35	supra	supra	PROPN
cblr-11897	585	36	note	note	VERB
cblr-11897	585	37	219	219	NUM
cblr-11897	585	38	at	at	ADP
cblr-11897	585	39	188	188	NUM
cblr-11897	585	40	(	(	PUNCT
cblr-11897	585	41	showing	show	VERB
cblr-11897	585	42	that	that	SCONJ
cblr-11897	585	43	indebted	indebted	ADJ
cblr-11897	585	44	firms	firm	NOUN
cblr-11897	585	45	will	will	AUX
cblr-11897	585	46	be	be	AUX
cblr-11897	585	47	biased	bias	VERB
cblr-11897	585	48	towards	towards	ADP
cblr-11897	585	49	debt	debt	NOUN
cblr-11897	585	50	issuances	issuance	NOUN
cblr-11897	585	51	)	)	PUNCT
cblr-11897	585	52	;	;	PUNCT
cblr-11897	585	53	nathan	nathan	PROPN
cblr-11897	585	54	atkinson	atkinson	PROPN
cblr-11897	585	55	,	,	PUNCT
cblr-11897	585	56	avoiding	avoid	VERB
cblr-11897	585	57	corporate	corporate	ADJ
cblr-11897	585	58	liability	liability	NOUN
cblr-11897	585	59	through	through	ADP
cblr-11897	585	60	strategic	strategic	ADJ
cblr-11897	585	61	capital	capital	NOUN
cblr-11897	585	62	structure	structure	NOUN
cblr-11897	585	63	7	7	NUM
cblr-11897	585	64	(	(	PUNCT
cblr-11897	585	65	working	working	NOUN
cblr-11897	585	66	paper	paper	NOUN
cblr-11897	585	67	,	,	PUNCT
cblr-11897	585	68	june	june	PROPN
cblr-11897	585	69	14	14	NUM
cblr-11897	585	70	,	,	PUNCT
cblr-11897	585	71	2020	2020	NUM
cblr-11897	585	72	)	)	PUNCT
cblr-11897	585	73	(	(	PUNCT
cblr-11897	585	74	showing	show	VERB
cblr-11897	585	75	how	how	SCONJ
cblr-11897	585	76	the	the	DET
cblr-11897	585	77	choice	choice	NOUN
cblr-11897	585	78	can	can	AUX
cblr-11897	585	79	,	,	PUNCT
cblr-11897	585	80	in	in	ADP
cblr-11897	585	81	some	some	DET
cblr-11897	585	82	cases	case	NOUN
cblr-11897	585	83	,	,	PUNCT
cblr-11897	585	84	have	have	VERB
cblr-11897	585	85	an	an	DET
cblr-11897	585	86	effect	effect	NOUN
cblr-11897	585	87	of	of	ADP
cblr-11897	585	88	prospective	prospective	ADJ
cblr-11897	585	89	collateral	collateral	ADJ
cblr-11897	585	90	consequences	consequence	NOUN
cblr-11897	585	91	)	)	PUNCT
cblr-11897	585	92	.	.	PUNCT
cblr-11897	586	1	143	143	NUM
cblr-11897	586	2	b.	b.	PROPN
cblr-11897	586	3	espen	espen	PROPN
cblr-11897	586	4	eckbo	eckbo	PROPN
cblr-11897	586	5	&	&	CCONJ
cblr-11897	586	6	michael	michael	PROPN
cblr-11897	586	7	kisser	kisser	PROPN
cblr-11897	586	8	,	,	PUNCT
cblr-11897	586	9	tradeoff	tradeoff	NOUN
cblr-11897	586	10	theory	theory	NOUN
cblr-11897	586	11	and	and	CCONJ
cblr-11897	586	12	leverage	leverage	NOUN
cblr-11897	586	13	dynamics	dynamic	NOUN
cblr-11897	586	14	of	of	ADP
cblr-11897	586	15	high	high	ADJ
cblr-11897	586	16	frequency	frequency	NOUN
cblr-11897	586	17	debt	debt	NOUN
cblr-11897	586	18	issuers	issuer	NOUN
cblr-11897	586	19	,	,	PUNCT
cblr-11897	586	20	25(2	25(2	NUM
cblr-11897	586	21	)	)	PUNCT
cblr-11897	586	22	rev	rev	PROPN
cblr-11897	586	23	.	.	PROPN
cblr-11897	586	24	fin	fin	NOUN
cblr-11897	586	25	.	.	PUNCT
cblr-11897	587	1	275	275	NUM
cblr-11897	587	2	,	,	PUNCT
cblr-11897	587	3	296	296	NUM
cblr-11897	587	4	(	(	PUNCT
cblr-11897	587	5	2021	2021	NUM
cblr-11897	587	6	)	)	PUNCT
cblr-11897	587	7	(	(	PUNCT
cblr-11897	587	8	showing	show	VERB
cblr-11897	587	9	that	that	PRON
cblr-11897	587	10	instead	instead	ADV
cblr-11897	587	11	of	of	ADP
cblr-11897	587	12	issuing	issue	VERB
cblr-11897	587	13	debt	debt	NOUN
cblr-11897	587	14	or	or	CCONJ
cblr-11897	587	15	equity	equity	NOUN
cblr-11897	587	16	,	,	PUNCT
cblr-11897	587	17	firms	firm	NOUN
cblr-11897	587	18	frequently	frequently	ADV
cblr-11897	587	19	raise	raise	VERB
cblr-11897	587	20	money	money	NOUN
cblr-11897	587	21	by	by	ADP
cblr-11897	587	22	selling	sell	VERB
cblr-11897	587	23	assets	asset	NOUN
cblr-11897	587	24	;	;	PUNCT
cblr-11897	587	25	in	in	ADP
cblr-11897	587	26	particular	particular	ADJ
cblr-11897	587	27	,	,	PUNCT
cblr-11897	587	28	non	non	ADJ
cblr-11897	587	29	-	-	ADJ
cblr-11897	587	30	core	core	ADJ
cblr-11897	587	31	asset	asset	NOUN
cblr-11897	587	32	sales	sale	NOUN
cblr-11897	587	33	can	can	AUX
cblr-11897	587	34	be	be	AUX
cblr-11897	587	35	particularly	particularly	ADV
cblr-11897	587	36	appealing	appeal	VERB
cblr-11897	587	37	in	in	ADP
cblr-11897	587	38	the	the	DET
cblr-11897	587	39	presence	presence	NOUN
cblr-11897	587	40	of	of	ADP
cblr-11897	587	41	information	information	NOUN
cblr-11897	587	42	asymmetries	asymmetry	NOUN
cblr-11897	587	43	)	)	PUNCT
cblr-11897	587	44	;	;	PUNCT
cblr-11897	587	45	alex	alex	PROPN
cblr-11897	587	46	edmans	edmans	PROPN
cblr-11897	587	47	&	&	CCONJ
cblr-11897	587	48	william	william	PROPN
cblr-11897	587	49	mann	mann	PROPN
cblr-11897	587	50	,	,	PUNCT
cblr-11897	587	51	financing	finance	VERB
cblr-11897	587	52	through	through	ADP
cblr-11897	587	53	asset	asset	NOUN
cblr-11897	587	54	sales	sale	NOUN
cblr-11897	587	55	35	35	NUM
cblr-11897	587	56	-	-	SYM
cblr-11897	587	57	36	36	NUM
cblr-11897	587	58	(	(	PUNCT
cblr-11897	587	59	nat’l	nat’l	NUM
cblr-11897	587	60	bureau	bureau	PROPN
cblr-11897	587	61	of	of	ADP
cblr-11897	587	62	econ	econ	PROPN
cblr-11897	587	63	.	.	PUNCT
cblr-11897	588	1	rsch	rsch	PROPN
cblr-11897	588	2	.	.	PUNCT
cblr-11897	588	3	,	,	PUNCT
cblr-11897	588	4	working	work	VERB
cblr-11897	588	5	paper	paper	NOUN
cblr-11897	588	6	no	no	NOUN
cblr-11897	588	7	.	.	PROPN
cblr-11897	588	8	18677	18677	NUM
cblr-11897	588	9	,	,	PUNCT
cblr-11897	588	10	2013	2013	NUM
cblr-11897	588	11	)	)	PUNCT
cblr-11897	588	12	(	(	PUNCT
cblr-11897	588	13	showing	show	VERB
cblr-11897	588	14	that	that	SCONJ
cblr-11897	588	15	firms	firm	NOUN
cblr-11897	588	16	may	may	AUX
cblr-11897	588	17	choose	choose	VERB
cblr-11897	588	18	to	to	PART
cblr-11897	588	19	raise	raise	VERB
cblr-11897	588	20	funds	fund	NOUN
cblr-11897	588	21	through	through	ADP
cblr-11897	588	22	asset	asset	NOUN
cblr-11897	588	23	sales	sale	NOUN
cblr-11897	588	24	,	,	PUNCT
cblr-11897	588	25	but	but	CCONJ
cblr-11897	588	26	it	it	PRON
cblr-11897	588	27	would	would	AUX
cblr-11897	588	28	be	be	AUX
cblr-11897	588	29	difficult	difficult	ADJ
cblr-11897	588	30	for	for	SCONJ
cblr-11897	588	31	an	an	DET
cblr-11897	588	32	official	official	NOUN
cblr-11897	588	33	to	to	PART
cblr-11897	588	34	accurately	accurately	ADV
cblr-11897	588	35	predict	predict	VERB
cblr-11897	588	36	which	which	DET
cblr-11897	588	37	assets	asset	NOUN
cblr-11897	588	38	a	a	DET
cblr-11897	588	39	firm	firm	NOUN
cblr-11897	588	40	would	would	AUX
cblr-11897	588	41	sell	sell	VERB
cblr-11897	588	42	,	,	PUNCT
cblr-11897	588	43	and	and	CCONJ
cblr-11897	588	44	for	for	ADP
cblr-11897	588	45	how	how	SCONJ
cblr-11897	588	46	much	much	ADJ
cblr-11897	588	47	)	)	PUNCT
cblr-11897	588	48	.	.	PUNCT
cblr-11897	589	1	144	144	NUM
cblr-11897	589	2	see	see	VERB
cblr-11897	589	3	supra	supra	PROPN
cblr-11897	589	4	section	section	PROPN
cblr-11897	589	5	iii.b	iii.b	PROPN
cblr-11897	589	6	.	.	PROPN
cblr-11897	589	7	38	38	NUM
cblr-11897	589	8	columbia	columbia	PROPN
cblr-11897	589	9	business	business	NOUN
cblr-11897	589	10	law	law	NOUN
cblr-11897	589	11	review	review	NOUN
cblr-11897	589	12	[	[	X
cblr-11897	589	13	vol	vol	NOUN
cblr-11897	589	14	.	.	PUNCT
cblr-11897	589	15	2023	2023	NUM
cblr-11897	589	16	new	new	ADJ
cblr-11897	589	17	equity	equity	NOUN
cblr-11897	589	18	investors	investor	NOUN
cblr-11897	589	19	,	,	PUNCT
cblr-11897	589	20	and	and	CCONJ
cblr-11897	589	21	officials	official	NOUN
cblr-11897	589	22	should	should	AUX
cblr-11897	589	23	be	be	AUX
cblr-11897	589	24	skeptical	skeptical	ADJ
cblr-11897	589	25	about	about	ADP
cblr-11897	589	26	claims	claim	NOUN
cblr-11897	589	27	of	of	ADP
cblr-11897	589	28	collateral	collateral	ADJ
cblr-11897	589	29	consequences	consequence	NOUN
cblr-11897	589	30	.	.	PUNCT
cblr-11897	590	1	if	if	SCONJ
cblr-11897	590	2	the	the	DET
cblr-11897	590	3	firm	firm	NOUN
cblr-11897	590	4	has	have	VERB
cblr-11897	590	5	a	a	DET
cblr-11897	590	6	market	market	NOUN
cblr-11897	590	7	capitalization	capitalization	NOUN
cblr-11897	590	8	or	or	CCONJ
cblr-11897	590	9	book	book	NOUN
cblr-11897	590	10	value	value	NOUN
cblr-11897	590	11	well	well	ADV
cblr-11897	590	12	in	in	ADP
cblr-11897	590	13	excess	excess	NOUN
cblr-11897	590	14	of	of	ADP
cblr-11897	590	15	the	the	DET
cblr-11897	590	16	contemplated	contemplated	ADJ
cblr-11897	590	17	fine	fine	NOUN
cblr-11897	590	18	,	,	PUNCT
cblr-11897	590	19	officials	official	NOUN
cblr-11897	590	20	should	should	AUX
cblr-11897	590	21	be	be	AUX
cblr-11897	590	22	skeptical	skeptical	ADJ
cblr-11897	590	23	of	of	ADP
cblr-11897	590	24	claims	claim	NOUN
cblr-11897	590	25	of	of	ADP
cblr-11897	590	26	collateral	collateral	ADJ
cblr-11897	590	27	consequences	consequence	NOUN
cblr-11897	590	28	and	and	CCONJ
cblr-11897	590	29	should	should	AUX
cblr-11897	590	30	simply	simply	ADV
cblr-11897	590	31	impose	impose	VERB
cblr-11897	590	32	the	the	DET
cblr-11897	590	33	desired	desire	VERB
cblr-11897	590	34	fine	fine	NOUN
cblr-11897	590	35	.	.	PUNCT
cblr-11897	591	1	the	the	DET
cblr-11897	591	2	case	case	NOUN
cblr-11897	591	3	studies	study	NOUN
cblr-11897	591	4	in	in	ADP
cblr-11897	591	5	appendix	appendix	PROPN
cblr-11897	591	6	i	i	PRON
cblr-11897	591	7	,	,	PUNCT
cblr-11897	591	8	coupled	couple	VERB
cblr-11897	591	9	with	with	ADP
cblr-11897	591	10	the	the	DET
cblr-11897	591	11	alexander	alexander	PROPN
cblr-11897	591	12	and	and	CCONJ
cblr-11897	591	13	cohen	cohen	PROPN
cblr-11897	591	14	data,145	data,145	NOUN
cblr-11897	591	15	show	show	VERB
cblr-11897	591	16	that	that	SCONJ
cblr-11897	591	17	many	many	ADJ
cblr-11897	591	18	public	public	ADJ
cblr-11897	591	19	companies	company	NOUN
cblr-11897	591	20	had	have	VERB
cblr-11897	591	21	market	market	NOUN
cblr-11897	591	22	capitalizations	capitalization	NOUN
cblr-11897	591	23	and	and	CCONJ
cblr-11897	591	24	book	book	NOUN
cblr-11897	591	25	values	value	NOUN
cblr-11897	591	26	that	that	PRON
cblr-11897	591	27	were	be	AUX
cblr-11897	591	28	hundreds	hundred	NOUN
cblr-11897	591	29	of	of	ADP
cblr-11897	591	30	millions	million	NOUN
cblr-11897	591	31	(	(	PUNCT
cblr-11897	591	32	or	or	CCONJ
cblr-11897	591	33	even	even	ADV
cblr-11897	591	34	billions	billion	NOUN
cblr-11897	591	35	)	)	PUNCT
cblr-11897	591	36	of	of	ADP
cblr-11897	591	37	dollars	dollar	NOUN
cblr-11897	591	38	in	in	ADP
cblr-11897	591	39	excess	excess	NOUN
cblr-11897	591	40	of	of	ADP
cblr-11897	591	41	the	the	DET
cblr-11897	591	42	imposed	impose	VERB
cblr-11897	591	43	fine	fine	NOUN
cblr-11897	591	44	.	.	PUNCT
cblr-11897	592	1	when	when	SCONJ
cblr-11897	592	2	officials	official	NOUN
cblr-11897	592	3	lower	lower	VERB
cblr-11897	592	4	liability	liability	NOUN
cblr-11897	592	5	on	on	ADP
cblr-11897	592	6	these	these	DET
cblr-11897	592	7	firms	firm	NOUN
cblr-11897	592	8	,	,	PUNCT
cblr-11897	592	9	they	they	PRON
cblr-11897	592	10	are	be	AUX
cblr-11897	592	11	effectively	effectively	ADV
cblr-11897	592	12	subsidizing	subsidize	VERB
cblr-11897	592	13	corporate	corporate	ADJ
cblr-11897	592	14	misconduct	misconduct	NOUN
cblr-11897	592	15	.	.	PUNCT
cblr-11897	593	1	moreover	moreover	ADV
cblr-11897	593	2	,	,	PUNCT
cblr-11897	593	3	firms	firm	NOUN
cblr-11897	593	4	may	may	AUX
cblr-11897	593	5	be	be	AUX
cblr-11897	593	6	able	able	ADJ
cblr-11897	593	7	to	to	PART
cblr-11897	593	8	exploit	exploit	VERB
cblr-11897	593	9	officials	official	NOUN
cblr-11897	593	10	’	'	PUNCT
cblr-11897	593	11	reticence	reticence	NOUN
cblr-11897	593	12	to	to	PART
cblr-11897	593	13	impose	impose	VERB
cblr-11897	593	14	fines	fine	NOUN
cblr-11897	593	15	through	through	ADP
cblr-11897	593	16	strategic	strategic	ADJ
cblr-11897	593	17	financing	financing	NOUN
cblr-11897	593	18	.	.	PUNCT
cblr-11897	594	1	nonetheless	nonetheless	ADV
cblr-11897	594	2	,	,	PUNCT
cblr-11897	594	3	some	some	DET
cblr-11897	594	4	firms	firm	NOUN
cblr-11897	594	5	covered	cover	VERB
cblr-11897	594	6	in	in	ADP
cblr-11897	594	7	section	section	NOUN
cblr-11897	594	8	iiib	iiib	NOUN
cblr-11897	594	9	were	be	AUX
cblr-11897	594	10	financially	financially	ADV
cblr-11897	594	11	distressed	distressed	ADJ
cblr-11897	594	12	and	and	CCONJ
cblr-11897	594	13	others	other	NOUN
cblr-11897	594	14	were	be	AUX
cblr-11897	594	15	already	already	ADV
cblr-11897	594	16	in	in	ADP
cblr-11897	594	17	the	the	DET
cblr-11897	594	18	midst	midst	NOUN
cblr-11897	594	19	of	of	ADP
cblr-11897	594	20	insolvency	insolvency	NOUN
cblr-11897	594	21	proceedings	proceeding	NOUN
cblr-11897	594	22	.	.	PUNCT
cblr-11897	595	1	the	the	DET
cblr-11897	595	2	next	next	ADJ
cblr-11897	595	3	section	section	NOUN
cblr-11897	595	4	considers	consider	VERB
cblr-11897	595	5	how	how	SCONJ
cblr-11897	595	6	to	to	PART
cblr-11897	595	7	deal	deal	VERB
cblr-11897	595	8	with	with	ADP
cblr-11897	595	9	these	these	DET
cblr-11897	595	10	firms	firm	NOUN
cblr-11897	595	11	.	.	PUNCT
cblr-11897	596	1	b.	b.	VERB
cblr-11897	596	2	the	the	DET
cblr-11897	596	3	government	government	NOUN
cblr-11897	596	4	’s	’s	PART
cblr-11897	596	5	options	option	NOUN
cblr-11897	596	6	to	to	PART
cblr-11897	596	7	impose	impose	VERB
cblr-11897	596	8	fines	fine	NOUN
cblr-11897	596	9	in	in	ADP
cblr-11897	596	10	many	many	ADJ
cblr-11897	596	11	cases	case	NOUN
cblr-11897	596	12	,	,	PUNCT
cblr-11897	596	13	officials	official	NOUN
cblr-11897	596	14	can	can	AUX
cblr-11897	596	15	simply	simply	ADV
cblr-11897	596	16	impose	impose	VERB
cblr-11897	596	17	the	the	DET
cblr-11897	596	18	full	full	ADJ
cblr-11897	596	19	fine	fine	NOUN
cblr-11897	596	20	without	without	ADP
cblr-11897	596	21	worrying	worry	VERB
cblr-11897	596	22	about	about	ADP
cblr-11897	596	23	collateral	collateral	ADJ
cblr-11897	596	24	consequences	consequence	NOUN
cblr-11897	596	25	.	.	PUNCT
cblr-11897	597	1	applying	apply	VERB
cblr-11897	597	2	the	the	DET
cblr-11897	597	3	framework	framework	NOUN
cblr-11897	597	4	in	in	ADP
cblr-11897	597	5	the	the	DET
cblr-11897	597	6	previous	previous	ADJ
cblr-11897	597	7	section	section	NOUN
cblr-11897	597	8	to	to	ADP
cblr-11897	597	9	the	the	DET
cblr-11897	597	10	firms	firm	NOUN
cblr-11897	597	11	covered	cover	VERB
cblr-11897	597	12	in	in	ADP
cblr-11897	597	13	section	section	NOUN
cblr-11897	597	14	iiib	iiib	NOUN
cblr-11897	597	15	shows	show	VERB
cblr-11897	597	16	that	that	SCONJ
cblr-11897	597	17	the	the	DET
cblr-11897	597	18	firms	firm	NOUN
cblr-11897	597	19	generally	generally	ADV
cblr-11897	597	20	could	could	AUX
cblr-11897	597	21	have	have	AUX
cblr-11897	597	22	paid	pay	VERB
cblr-11897	597	23	liability	liability	NOUN
cblr-11897	597	24	without	without	ADP
cblr-11897	597	25	jeopardizing	jeopardize	VERB
cblr-11897	597	26	their	their	PRON
cblr-11897	597	27	solvency	solvency	NOUN
cblr-11897	597	28	—	—	PUNCT
cblr-11897	597	29	while	while	SCONJ
cblr-11897	597	30	almost	almost	ADV
cblr-11897	597	31	all	all	PRON
cblr-11897	597	32	of	of	ADP
cblr-11897	597	33	them	they	PRON
cblr-11897	597	34	had	have	VERB
cblr-11897	597	35	limited	limit	VERB
cblr-11897	597	36	cash	cash	NOUN
cblr-11897	597	37	on	on	ADP
cblr-11897	597	38	hand	hand	NOUN
cblr-11897	597	39	,	,	PUNCT
cblr-11897	597	40	most	most	ADJ
cblr-11897	597	41	of	of	ADP
cblr-11897	597	42	them	they	PRON
cblr-11897	597	43	had	have	VERB
cblr-11897	597	44	market	market	NOUN
cblr-11897	597	45	capitalizations	capitalization	NOUN
cblr-11897	597	46	and	and	CCONJ
cblr-11897	597	47	book	book	NOUN
cblr-11897	597	48	values	value	NOUN
cblr-11897	597	49	well	well	ADV
cblr-11897	597	50	above	above	ADP
cblr-11897	597	51	the	the	DET
cblr-11897	597	52	fine	fine	ADJ
cblr-11897	597	53	imposed	impose	VERB
cblr-11897	597	54	.	.	PUNCT
cblr-11897	598	1	however	however	ADV
cblr-11897	598	2	,	,	PUNCT
cblr-11897	598	3	in	in	ADP
cblr-11897	598	4	some	some	DET
cblr-11897	598	5	cases	case	NOUN
cblr-11897	598	6	,	,	PUNCT
cblr-11897	598	7	fears	fear	NOUN
cblr-11897	598	8	of	of	ADP
cblr-11897	598	9	financial	financial	ADJ
cblr-11897	598	10	distress	distress	NOUN
cblr-11897	598	11	may	may	AUX
cblr-11897	598	12	be	be	AUX
cblr-11897	598	13	real	real	ADJ
cblr-11897	598	14	:	:	PUNCT
cblr-11897	598	15	beazer	beazer	PROPN
cblr-11897	598	16	homes	home	NOUN
cblr-11897	598	17	’	'	PUNCT
cblr-11897	598	18	market	market	NOUN
cblr-11897	598	19	capitalization	capitalization	NOUN
cblr-11897	598	20	was	be	AUX
cblr-11897	598	21	not	not	PART
cblr-11897	598	22	much	much	ADV
cblr-11897	598	23	more	more	ADJ
cblr-11897	598	24	than	than	ADP
cblr-11897	598	25	the	the	DET
cblr-11897	598	26	fine	fine	NOUN
cblr-11897	598	27	imposed	impose	VERB
cblr-11897	598	28	,	,	PUNCT
cblr-11897	598	29	and	and	CCONJ
cblr-11897	598	30	olympic	olympic	ADJ
cblr-11897	598	31	pipeline	pipeline	NOUN
cblr-11897	598	32	did	do	AUX
cblr-11897	598	33	subsequently	subsequently	ADV
cblr-11897	598	34	file	file	VERB
cblr-11897	598	35	for	for	ADP
cblr-11897	598	36	bankruptcy	bankruptcy	NOUN
cblr-11897	598	37	.	.	PUNCT
cblr-11897	599	1	so	so	ADV
cblr-11897	599	2	,	,	PUNCT
cblr-11897	599	3	when	when	SCONJ
cblr-11897	599	4	a	a	DET
cblr-11897	599	5	fine	fine	NOUN
cblr-11897	599	6	will	will	AUX
cblr-11897	599	7	potentially	potentially	ADV
cblr-11897	599	8	lead	lead	VERB
cblr-11897	599	9	to	to	ADP
cblr-11897	599	10	financial	financial	ADJ
cblr-11897	599	11	distress	distress	NOUN
cblr-11897	599	12	or	or	CCONJ
cblr-11897	599	13	insolvency	insolvency	NOUN
cblr-11897	599	14	,	,	PUNCT
cblr-11897	599	15	what	what	DET
cblr-11897	599	16	steps	step	NOUN
cblr-11897	599	17	should	should	AUX
cblr-11897	599	18	officials	official	NOUN
cblr-11897	599	19	take	take	VERB
cblr-11897	599	20	?	?	PUNCT
cblr-11897	600	1	begin	begin	VERB
cblr-11897	600	2	with	with	ADP
cblr-11897	600	3	the	the	DET
cblr-11897	600	4	cases	case	NOUN
cblr-11897	600	5	where	where	SCONJ
cblr-11897	600	6	—	—	PUNCT
cblr-11897	600	7	even	even	ADV
cblr-11897	600	8	in	in	ADP
cblr-11897	600	9	the	the	DET
cblr-11897	600	10	absence	absence	NOUN
cblr-11897	600	11	of	of	ADP
cblr-11897	600	12	a	a	DET
cblr-11897	600	13	fine	fine	ADJ
cblr-11897	600	14	—	—	PUNCT
cblr-11897	600	15	insolvency	insolvency	NOUN
cblr-11897	600	16	is	be	AUX
cblr-11897	600	17	probable	probable	ADJ
cblr-11897	600	18	or	or	CCONJ
cblr-11897	600	19	even	even	ADV
cblr-11897	600	20	a	a	DET
cblr-11897	600	21	foregone	foregone	NOUN
cblr-11897	600	22	conclusion	conclusion	NOUN
cblr-11897	600	23	.	.	PUNCT
cblr-11897	601	1	while	while	SCONJ
cblr-11897	601	2	there	there	PRON
cblr-11897	601	3	is	be	VERB
cblr-11897	601	4	empirical	empirical	ADJ
cblr-11897	601	5	evidence	evidence	NOUN
cblr-11897	601	6	on	on	ADP
cblr-11897	601	7	third	third	ADJ
cblr-11897	601	8	-	-	PUNCT
cblr-11897	601	9	party	party	NOUN
cblr-11897	601	10	costs	cost	NOUN
cblr-11897	601	11	of	of	ADP
cblr-11897	601	12	145	145	NUM
cblr-11897	601	13	cindy	cindy	PROPN
cblr-11897	601	14	r.	r.	PROPN
cblr-11897	601	15	alexander	alexander	PROPN
cblr-11897	601	16	&	&	CCONJ
cblr-11897	601	17	mark	mark	PROPN
cblr-11897	601	18	a.	a.	PROPN
cblr-11897	601	19	cohen	cohen	PROPN
cblr-11897	601	20	,	,	PUNCT
cblr-11897	601	21	the	the	DET
cblr-11897	601	22	evolution	evolution	NOUN
cblr-11897	601	23	of	of	ADP
cblr-11897	601	24	corporate	corporate	ADJ
cblr-11897	601	25	criminal	criminal	ADJ
cblr-11897	601	26	settlements	settlement	NOUN
cblr-11897	601	27	:	:	PUNCT
cblr-11897	601	28	an	an	DET
cblr-11897	601	29	empirical	empirical	ADJ
cblr-11897	601	30	perspective	perspective	NOUN
cblr-11897	601	31	on	on	ADP
cblr-11897	601	32	non	non	NOUN
cblr-11897	601	33	-	-	NOUN
cblr-11897	601	34	prosecution	prosecution	NOUN
cblr-11897	601	35	,	,	PUNCT
cblr-11897	601	36	deferred	deferred	ADJ
cblr-11897	601	37	prosecution	prosecution	NOUN
cblr-11897	601	38	,	,	PUNCT
cblr-11897	601	39	and	and	CCONJ
cblr-11897	601	40	plea	plea	NOUN
cblr-11897	601	41	agreements	agreement	NOUN
cblr-11897	601	42	,	,	PUNCT
cblr-11897	601	43	52	52	NUM
cblr-11897	601	44	am	am	NOUN
cblr-11897	601	45	.	.	PUNCT
cblr-11897	602	1	crim	crim	PROPN
cblr-11897	602	2	.	.	PUNCT
cblr-11897	603	1	l.	l.	PROPN
cblr-11897	603	2	rev	rev	PROPN
cblr-11897	603	3	.	.	PROPN
cblr-11897	603	4	537	537	NUM
cblr-11897	603	5	,	,	PUNCT
cblr-11897	603	6	540	540	NUM
cblr-11897	603	7	(	(	PUNCT
cblr-11897	603	8	2015	2015	NUM
cblr-11897	603	9	)	)	PUNCT
cblr-11897	603	10	.	.	PUNCT
cblr-11897	604	1	no	no	INTJ
cblr-11897	604	2	.	.	NOUN
cblr-11897	604	3	1	1	NUM
cblr-11897	604	4	]	]	X
cblr-11897	604	5	corporate	corporate	ADJ
cblr-11897	604	6	liability	liability	NOUN
cblr-11897	604	7	,	,	PUNCT
cblr-11897	604	8	collateral	collateral	ADJ
cblr-11897	604	9	consequences	consequence	NOUN
cblr-11897	604	10	,	,	PUNCT
cblr-11897	604	11	&	&	CCONJ
cblr-11897	604	12	capital	capital	NOUN
cblr-11897	604	13	structure	structure	NOUN
cblr-11897	604	14	39	39	NUM
cblr-11897	604	15	corporate	corporate	ADJ
cblr-11897	604	16	bankruptcies	bankruptcy	NOUN
cblr-11897	604	17	,	,	PUNCT
cblr-11897	604	18	what	what	PRON
cblr-11897	604	19	is	be	AUX
cblr-11897	604	20	the	the	DET
cblr-11897	604	21	effect	effect	NOUN
cblr-11897	604	22	of	of	ADP
cblr-11897	604	23	lowering	lower	VERB
cblr-11897	604	24	liability	liability	NOUN
cblr-11897	604	25	on	on	ADP
cblr-11897	604	26	a	a	DET
cblr-11897	604	27	firm	firm	NOUN
cblr-11897	604	28	that	that	PRON
cblr-11897	604	29	is	be	AUX
cblr-11897	604	30	already	already	ADV
cblr-11897	604	31	facing	face	VERB
cblr-11897	604	32	insolvency	insolvency	NOUN
cblr-11897	604	33	?	?	PUNCT
cblr-11897	605	1	take	take	VERB
cblr-11897	605	2	olympic	olympic	ADJ
cblr-11897	605	3	pipeline	pipeline	NOUN
cblr-11897	605	4	for	for	ADP
cblr-11897	605	5	example	example	NOUN
cblr-11897	605	6	,	,	PUNCT
cblr-11897	605	7	where	where	SCONJ
cblr-11897	605	8	the	the	DET
cblr-11897	605	9	government	government	NOUN
cblr-11897	605	10	reduced	reduce	VERB
cblr-11897	605	11	olympic	olympic	ADJ
cblr-11897	605	12	’s	’s	PART
cblr-11897	605	13	civil	civil	ADJ
cblr-11897	605	14	liability	liability	NOUN
cblr-11897	605	15	following	follow	VERB
cblr-11897	605	16	a	a	DET
cblr-11897	605	17	deadly	deadly	ADJ
cblr-11897	605	18	pipeline	pipeline	NOUN
cblr-11897	605	19	explosion	explosion	NOUN
cblr-11897	605	20	in	in	ADP
cblr-11897	605	21	2003	2003	NUM
cblr-11897	605	22	after	after	ADP
cblr-11897	605	23	determining	determine	VERB
cblr-11897	605	24	that	that	SCONJ
cblr-11897	605	25	“	"	PUNCT
cblr-11897	605	26	olympic	olympic	ADJ
cblr-11897	605	27	lack[ed	lack[ed	PROPN
cblr-11897	605	28	]	]	PUNCT
cblr-11897	605	29	the	the	DET
cblr-11897	605	30	economic	economic	ADJ
cblr-11897	605	31	ability	ability	NOUN
cblr-11897	605	32	to	to	PART
cblr-11897	605	33	pay	pay	VERB
cblr-11897	605	34	a	a	DET
cblr-11897	605	35	larger	large	ADJ
cblr-11897	605	36	penalty	penalty	NOUN
cblr-11897	605	37	.	.	PUNCT
cblr-11897	605	38	”146	”146	PUNCT
cblr-11897	606	1	olympic	olympic	PROPN
cblr-11897	606	2	was	be	AUX
cblr-11897	606	3	entirely	entirely	ADV
cblr-11897	606	4	owned	own	VERB
cblr-11897	606	5	by	by	ADP
cblr-11897	606	6	royal	royal	PROPN
cblr-11897	606	7	dutch	dutch	PROPN
cblr-11897	606	8	shell	shell	NOUN
cblr-11897	606	9	and	and	CCONJ
cblr-11897	606	10	british	british	ADJ
cblr-11897	606	11	petroleum	petroleum	NOUN
cblr-11897	606	12	,	,	PUNCT
cblr-11897	606	13	at	at	ADP
cblr-11897	606	14	that	that	DET
cblr-11897	606	15	time	time	NOUN
cblr-11897	606	16	the	the	DET
cblr-11897	606	17	eighth	eighth	ADJ
cblr-11897	606	18	and	and	CCONJ
cblr-11897	606	19	ninth	ninth	ADJ
cblr-11897	606	20	most	most	ADV
cblr-11897	606	21	valuable	valuable	ADJ
cblr-11897	606	22	publicly	publicly	ADV
cblr-11897	606	23	traded	trade	VERB
cblr-11897	606	24	corporations	corporation	NOUN
cblr-11897	606	25	in	in	ADP
cblr-11897	606	26	the	the	DET
cblr-11897	606	27	world.147	world.147	PROPN
cblr-11897	606	28	olympic	olympic	PROPN
cblr-11897	606	29	filed	file	VERB
cblr-11897	606	30	for	for	ADP
cblr-11897	606	31	bankruptcy	bankruptcy	NOUN
cblr-11897	606	32	shortly	shortly	ADV
cblr-11897	606	33	after	after	ADP
cblr-11897	606	34	the	the	DET
cblr-11897	606	35	settlement	settlement	NOUN
cblr-11897	606	36	,	,	PUNCT
cblr-11897	606	37	listing	list	VERB
cblr-11897	606	38	assets	asset	NOUN
cblr-11897	606	39	of	of	ADP
cblr-11897	606	40	$	$	SYM
cblr-11897	606	41	106	106	NUM
cblr-11897	606	42	million	million	NUM
cblr-11897	606	43	and	and	CCONJ
cblr-11897	606	44	liabilities	liability	NOUN
cblr-11897	606	45	of	of	ADP
cblr-11897	606	46	$	$	SYM
cblr-11897	606	47	401	401	NUM
cblr-11897	606	48	million.148	million.148	NOUN
cblr-11897	606	49	in	in	ADP
cblr-11897	606	50	this	this	DET
cblr-11897	606	51	case	case	NOUN
cblr-11897	606	52	,	,	PUNCT
cblr-11897	606	53	the	the	DET
cblr-11897	606	54	reduction	reduction	NOUN
cblr-11897	606	55	in	in	ADP
cblr-11897	606	56	liability	liability	NOUN
cblr-11897	606	57	had	have	VERB
cblr-11897	606	58	no	no	DET
cblr-11897	606	59	effect	effect	NOUN
cblr-11897	606	60	on	on	ADP
cblr-11897	606	61	olympic	olympic	ADJ
cblr-11897	606	62	’s	’s	PART
cblr-11897	606	63	prospective	prospective	ADJ
cblr-11897	606	64	solvency	solvency	NOUN
cblr-11897	606	65	.	.	PUNCT
cblr-11897	607	1	moreover	moreover	ADV
cblr-11897	607	2	,	,	PUNCT
cblr-11897	607	3	because	because	SCONJ
cblr-11897	607	4	substantially	substantially	ADV
cblr-11897	607	5	all	all	PRON
cblr-11897	607	6	of	of	ADP
cblr-11897	607	7	olympic	olympic	PROPN
cblr-11897	607	8	’s	’s	PART
cblr-11897	607	9	debts	debt	NOUN
cblr-11897	607	10	were	be	AUX
cblr-11897	607	11	owed	owe	VERB
cblr-11897	607	12	to	to	ADP
cblr-11897	607	13	these	these	DET
cblr-11897	607	14	two	two	NUM
cblr-11897	607	15	parent	parent	NOUN
cblr-11897	607	16	companies	company	NOUN
cblr-11897	607	17	,	,	PUNCT
cblr-11897	607	18	the	the	DET
cblr-11897	607	19	ultimate	ultimate	ADJ
cblr-11897	607	20	effect	effect	NOUN
cblr-11897	607	21	of	of	ADP
cblr-11897	607	22	reducing	reduce	VERB
cblr-11897	607	23	olympic	olympic	ADJ
cblr-11897	607	24	’s	’s	PART
cblr-11897	607	25	fine	fine	NOUN
cblr-11897	607	26	was	be	AUX
cblr-11897	607	27	to	to	PART
cblr-11897	607	28	allow	allow	VERB
cblr-11897	607	29	shell	shell	NOUN
cblr-11897	607	30	and	and	CCONJ
cblr-11897	607	31	bp	bp	PROPN
cblr-11897	607	32	to	to	PART
cblr-11897	607	33	recover	recover	VERB
cblr-11897	607	34	more	more	ADV
cblr-11897	607	35	in	in	ADP
cblr-11897	607	36	bankruptcy	bankruptcy	NOUN
cblr-11897	607	37	,	,	PUNCT
cblr-11897	607	38	effectively	effectively	ADV
cblr-11897	607	39	reducing	reduce	VERB
cblr-11897	607	40	the	the	DET
cblr-11897	607	41	fine	fine	NOUN
cblr-11897	607	42	on	on	ADP
cblr-11897	607	43	two	two	NUM
cblr-11897	607	44	multi	multi	ADJ
cblr-11897	607	45	-	-	ADJ
cblr-11897	607	46	billion	billion	NUM
cblr-11897	607	47	-	-	PUNCT
cblr-11897	607	48	dollar	dollar	NOUN
cblr-11897	607	49	companies	company	NOUN
cblr-11897	607	50	that	that	PRON
cblr-11897	607	51	had	have	VERB
cblr-11897	607	52	ample	ample	ADJ
cblr-11897	607	53	ability	ability	NOUN
cblr-11897	607	54	to	to	PART
cblr-11897	607	55	pay	pay	VERB
cblr-11897	607	56	.	.	PUNCT
cblr-11897	608	1	however	however	ADV
cblr-11897	608	2	,	,	PUNCT
cblr-11897	608	3	even	even	ADV
cblr-11897	608	4	if	if	SCONJ
cblr-11897	608	5	a	a	DET
cblr-11897	608	6	fine	fine	NOUN
cblr-11897	608	7	would	would	AUX
cblr-11897	608	8	lead	lead	VERB
cblr-11897	608	9	to	to	ADP
cblr-11897	608	10	insolvency	insolvency	NOUN
cblr-11897	608	11	,	,	PUNCT
cblr-11897	608	12	that	that	PRON
cblr-11897	608	13	does	do	AUX
cblr-11897	608	14	not	not	PART
cblr-11897	608	15	mean	mean	VERB
cblr-11897	608	16	that	that	SCONJ
cblr-11897	608	17	there	there	PRON
cblr-11897	608	18	will	will	AUX
cblr-11897	608	19	be	be	AUX
cblr-11897	608	20	significant	significant	ADJ
cblr-11897	608	21	or	or	CCONJ
cblr-11897	608	22	undesirable	undesirable	ADJ
cblr-11897	608	23	collateral	collateral	ADJ
cblr-11897	608	24	consequences	consequence	NOUN
cblr-11897	608	25	.	.	PUNCT
cblr-11897	609	1	olympic	olympic	PROPN
cblr-11897	609	2	argued	argue	VERB
cblr-11897	609	3	that	that	SCONJ
cblr-11897	609	4	its	its	PRON
cblr-11897	609	5	insolvency	insolvency	NOUN
cblr-11897	609	6	would	would	AUX
cblr-11897	609	7	inflict	inflict	VERB
cblr-11897	609	8	collateral	collateral	ADJ
cblr-11897	609	9	consequences	consequence	NOUN
cblr-11897	609	10	on	on	ADP
cblr-11897	609	11	its	its	PRON
cblr-11897	609	12	business	business	NOUN
cblr-11897	609	13	partners	partner	NOUN
cblr-11897	609	14	and	and	CCONJ
cblr-11897	609	15	the	the	DET
cblr-11897	609	16	region	region	NOUN
cblr-11897	609	17	more	more	ADV
cblr-11897	609	18	broadly	broadly	ADV
cblr-11897	609	19	,	,	PUNCT
cblr-11897	609	20	claiming	claim	VERB
cblr-11897	609	21	that	that	SCONJ
cblr-11897	609	22	its	its	PRON
cblr-11897	609	23	continued	continue	VERB
cblr-11897	609	24	viability	viability	NOUN
cblr-11897	609	25	was	be	AUX
cblr-11897	609	26	“	"	PUNCT
cblr-11897	609	27	critical	critical	ADJ
cblr-11897	609	28	to	to	ADP
cblr-11897	609	29	western	western	PROPN
cblr-11897	609	30	washington	washington	PROPN
cblr-11897	609	31	’s	’s	PART
cblr-11897	609	32	economy	economy	NOUN
cblr-11897	609	33	,	,	PUNCT
cblr-11897	609	34	as	as	SCONJ
cblr-11897	609	35	it	it	PRON
cblr-11897	609	36	transports	transport	VERB
cblr-11897	609	37	most	most	ADJ
cblr-11897	609	38	of	of	ADP
cblr-11897	609	39	this	this	DET
cblr-11897	609	40	region	region	NOUN
cblr-11897	609	41	’s	’s	PART
cblr-11897	609	42	retail	retail	ADJ
cblr-11897	609	43	gasoline	gasoline	NOUN
cblr-11897	609	44	and	and	CCONJ
cblr-11897	609	45	is	be	AUX
cblr-11897	609	46	the	the	DET
cblr-11897	609	47	only	only	ADJ
cblr-11897	609	48	method	method	NOUN
cblr-11897	609	49	of	of	ADP
cblr-11897	609	50	transporting	transport	VERB
cblr-11897	609	51	jet	jet	NOUN
cblr-11897	609	52	fuel	fuel	NOUN
cblr-11897	609	53	to	to	ADP
cblr-11897	609	54	seattle	seattle	PROPN
cblr-11897	609	55	tacoma	tacoma	PROPN
cblr-11897	609	56	international	international	PROPN
cblr-11897	609	57	airport	airport	PROPN
cblr-11897	609	58	.	.	PUNCT
cblr-11897	610	1	”149	”149	VERB
cblr-11897	610	2	however	however	ADV
cblr-11897	610	3	,	,	PUNCT
cblr-11897	610	4	while	while	SCONJ
cblr-11897	610	5	the	the	DET
cblr-11897	610	6	pipeline	pipeline	NOUN
cblr-11897	610	7	itself	itself	PRON
cblr-11897	610	8	may	may	AUX
cblr-11897	610	9	have	have	AUX
cblr-11897	610	10	been	be	AUX
cblr-11897	610	11	critical	critical	ADJ
cblr-11897	610	12	,	,	PUNCT
cblr-11897	610	13	it	it	PRON
cblr-11897	610	14	was	be	AUX
cblr-11897	610	15	never	never	ADV
cblr-11897	610	16	under	under	ADP
cblr-11897	610	17	threat	threat	NOUN
cblr-11897	610	18	.	.	PUNCT
cblr-11897	611	1	as	as	ADP
cblr-11897	611	2	a	a	DET
cblr-11897	611	3	fixed	fix	VERB
cblr-11897	611	4	,	,	PUNCT
cblr-11897	611	5	revenue	revenue	NOUN
cblr-11897	611	6	-	-	PUNCT
cblr-11897	611	7	generating	generate	VERB
cblr-11897	611	8	asset	asset	NOUN
cblr-11897	611	9	,	,	PUNCT
cblr-11897	611	10	it	it	PRON
cblr-11897	611	11	is	be	AUX
cblr-11897	611	12	implausible	implausible	ADJ
cblr-11897	611	13	that	that	SCONJ
cblr-11897	611	14	the	the	DET
cblr-11897	611	15	pipeline	pipeline	NOUN
cblr-11897	611	16	146	146	NUM
cblr-11897	611	17	consent	consent	NOUN
cblr-11897	611	18	decree	decree	NOUN
cblr-11897	611	19	at	at	ADP
cblr-11897	611	20	2	2	NUM
cblr-11897	611	21	,	,	PUNCT
cblr-11897	611	22	united	united	PROPN
cblr-11897	611	23	states	states	PROPN
cblr-11897	611	24	v.	v.	ADP
cblr-11897	611	25	shell	shell	PROPN
cblr-11897	611	26	pipeline	pipeline	NOUN
cblr-11897	611	27	company	company	NOUN
cblr-11897	611	28	,	,	PUNCT
cblr-11897	611	29	no	no	INTJ
cblr-11897	611	30	.	.	PUNCT
cblr-11897	611	31	cv-02	cv-02	NOUN
cblr-11897	611	32	-	-	PUNCT
cblr-11897	611	33	1178r	1178r	NUM
cblr-11897	611	34	(	(	PUNCT
cblr-11897	611	35	w.d	w.d	PROPN
cblr-11897	611	36	.	.	PROPN
cblr-11897	611	37	wa	wa	PROPN
cblr-11897	611	38	.	.	PROPN
cblr-11897	611	39	jan	jan	PROPN
cblr-11897	611	40	28	28	NUM
cblr-11897	611	41	,	,	PUNCT
cblr-11897	611	42	2003	2003	NUM
cblr-11897	611	43	)	)	PUNCT
cblr-11897	611	44	.	.	PUNCT
cblr-11897	612	1	147	147	NUM
cblr-11897	612	2	global	global	ADJ
cblr-11897	612	3	500	500	NUM
cblr-11897	612	4	2003	2003	NUM
cblr-11897	612	5	,	,	PUNCT
cblr-11897	612	6	finn	finn	PROPN
cblr-11897	612	7	.	.	PUNCT
cblr-11897	612	8	times	times	PROPN
cblr-11897	612	9	,	,	PUNCT
cblr-11897	612	10	https://web.archive.org/web/20080910101006/http://specials.ft.com/spdocs/g	https://web.archive.org/web/20080910101006/http://specials.ft.com/spdocs/g	PROPN
cblr-11897	612	11	lobal5002003.pdf	lobal5002003.pdf	ADJ
cblr-11897	612	12	(	(	PUNCT
cblr-11897	612	13	last	last	ADJ
cblr-11897	612	14	visited	visit	VERB
cblr-11897	612	15	apr	apr	NOUN
cblr-11897	612	16	.	.	PROPN
cblr-11897	613	1	3	3	NUM
cblr-11897	613	2	,	,	PUNCT
cblr-11897	613	3	2023	2023	NUM
cblr-11897	613	4	)	)	PUNCT
cblr-11897	614	1	[	[	X
cblr-11897	614	2	https://perma.cc/4jk5-b9j8	https://perma.cc/4jk5-b9j8	NOUN
cblr-11897	614	3	]	]	PUNCT
cblr-11897	614	4	.	.	PUNCT
cblr-11897	615	1	148	148	NUM
cblr-11897	615	2	order	order	NOUN
cblr-11897	615	3	confirming	confirm	VERB
cblr-11897	615	4	plan	plan	NOUN
cblr-11897	615	5	of	of	ADP
cblr-11897	615	6	reorganization	reorganization	NOUN
cblr-11897	615	7	and	and	CCONJ
cblr-11897	615	8	authorizing	authorize	VERB
cblr-11897	615	9	assumption	assumption	NOUN
cblr-11897	615	10	of	of	ADP
cblr-11897	615	11	executory	executory	NOUN
cblr-11897	615	12	at	at	ADP
cblr-11897	615	13	1	1	NUM
cblr-11897	615	14	,	,	PUNCT
cblr-11897	615	15	in	in	ADP
cblr-11897	615	16	re	re	VERB
cblr-11897	615	17	olympic	olympic	ADJ
cblr-11897	615	18	pipe	pipe	NOUN
cblr-11897	615	19	line	line	NOUN
cblr-11897	615	20	company	company	NOUN
cblr-11897	615	21	,	,	PUNCT
cblr-11897	615	22	no	no	INTJ
cblr-11897	615	23	.	.	NOUN
cblr-11897	615	24	0314059	0314059	NUM
cblr-11897	615	25	(	(	PUNCT
cblr-11897	615	26	bankr	bankr	VERB
cblr-11897	615	27	.	.	PUNCT
cblr-11897	616	1	w.d	w.d	PROPN
cblr-11897	616	2	.	.	PROPN
cblr-11897	616	3	wa	wa	PROPN
cblr-11897	616	4	.	.	PROPN
cblr-11897	616	5	nov	nov	PROPN
cblr-11897	616	6	.	.	PROPN
cblr-11897	616	7	12	12	NUM
cblr-11897	616	8	,	,	PUNCT
cblr-11897	616	9	2014	2014	NUM
cblr-11897	616	10	)	)	PUNCT
cblr-11897	616	11	;	;	PUNCT
cblr-11897	616	12	olympic	olympic	ADJ
cblr-11897	616	13	pipe	pipe	NOUN
cblr-11897	616	14	line	line	NOUN
cblr-11897	616	15	files	file	NOUN
cblr-11897	616	16	for	for	ADP
cblr-11897	616	17	bankruptcy	bankruptcy	NOUN
cblr-11897	616	18	,	,	PUNCT
cblr-11897	616	19	my	my	PRON
cblr-11897	616	20	plainview	plainview	PROPN
cblr-11897	616	21	(	(	PUNCT
cblr-11897	616	22	mar	mar	PROPN
cblr-11897	616	23	.	.	PROPN
cblr-11897	616	24	27	27	NUM
cblr-11897	616	25	,	,	PUNCT
cblr-11897	616	26	2003	2003	NUM
cblr-11897	616	27	)	)	PUNCT
cblr-11897	616	28	,	,	PUNCT
cblr-11897	616	29	https://www.myplainview.com/news/article/olympic-pipe-line-files-forbankruptcy-9000273.php	https://www.myplainview.com/news/article/olympic-pipe-line-files-forbankruptcy-9000273.php	X
cblr-11897	616	30	.	.	NOUN
cblr-11897	616	31	149	149	NUM
cblr-11897	616	32	miletich	miletich	NOUN
cblr-11897	616	33	,	,	PUNCT
cblr-11897	616	34	supra	supra	PROPN
cblr-11897	616	35	note	note	PROPN
cblr-11897	616	36	177	177	NUM
cblr-11897	616	37	.	.	SYM
cblr-11897	617	1	40	40	NUM
cblr-11897	617	2	columbia	columbia	PROPN
cblr-11897	617	3	business	business	NOUN
cblr-11897	617	4	law	law	PROPN
cblr-11897	617	5	review	review	NOUN
cblr-11897	617	6	[	[	X
cblr-11897	617	7	vol	vol	NOUN
cblr-11897	617	8	.	.	PUNCT
cblr-11897	617	9	2023	2023	NUM
cblr-11897	617	10	would	would	AUX
cblr-11897	617	11	cease	cease	VERB
cblr-11897	617	12	to	to	PART
cblr-11897	617	13	operate	operate	VERB
cblr-11897	617	14	as	as	ADP
cblr-11897	617	15	a	a	DET
cblr-11897	617	16	result	result	NOUN
cblr-11897	617	17	of	of	ADP
cblr-11897	617	18	olympic	olympic	ADJ
cblr-11897	617	19	shouldering	shoulder	VERB
cblr-11897	617	20	full	full	ADJ
cblr-11897	617	21	liability	liability	NOUN
cblr-11897	617	22	.	.	PUNCT
cblr-11897	618	1	in	in	ADP
cblr-11897	618	2	fact	fact	NOUN
cblr-11897	618	3	,	,	PUNCT
cblr-11897	618	4	when	when	SCONJ
cblr-11897	618	5	olympic	olympic	PROPN
cblr-11897	618	6	subsequently	subsequently	ADV
cblr-11897	618	7	went	go	VERB
cblr-11897	618	8	bankrupt	bankrupt	ADJ
cblr-11897	618	9	,	,	PUNCT
cblr-11897	618	10	the	the	DET
cblr-11897	618	11	pipeline	pipeline	NOUN
cblr-11897	618	12	continued	continue	VERB
cblr-11897	618	13	to	to	PART
cblr-11897	618	14	provide	provide	VERB
cblr-11897	618	15	fuel	fuel	NOUN
cblr-11897	618	16	without	without	ADP
cblr-11897	618	17	delays.150	delays.150	NOUN
cblr-11897	618	18	the	the	DET
cblr-11897	618	19	same	same	ADJ
cblr-11897	618	20	reasoning	reasoning	NOUN
cblr-11897	618	21	should	should	AUX
cblr-11897	618	22	be	be	AUX
cblr-11897	618	23	applied	apply	VERB
cblr-11897	618	24	to	to	ADP
cblr-11897	618	25	cases	case	NOUN
cblr-11897	618	26	where	where	SCONJ
cblr-11897	618	27	the	the	DET
cblr-11897	618	28	fine	fine	NOUN
cblr-11897	618	29	may	may	AUX
cblr-11897	618	30	lead	lead	VERB
cblr-11897	618	31	to	to	ADP
cblr-11897	618	32	distress	distress	NOUN
cblr-11897	618	33	.	.	PUNCT
cblr-11897	619	1	the	the	DET
cblr-11897	619	2	key	key	ADJ
cblr-11897	619	3	question	question	NOUN
cblr-11897	619	4	needs	need	VERB
cblr-11897	619	5	to	to	PART
cblr-11897	619	6	be	be	AUX
cblr-11897	619	7	whether	whether	SCONJ
cblr-11897	619	8	distress	distress	NOUN
cblr-11897	619	9	/	/	SYM
cblr-11897	619	10	insolvency	insolvency	NOUN
cblr-11897	619	11	will	will	AUX
cblr-11897	619	12	lead	lead	VERB
cblr-11897	619	13	to	to	ADP
cblr-11897	619	14	collateral	collateral	ADJ
cblr-11897	619	15	consequences	consequence	NOUN
cblr-11897	619	16	,	,	PUNCT
cblr-11897	619	17	and	and	CCONJ
cblr-11897	619	18	,	,	PUNCT
cblr-11897	619	19	if	if	SCONJ
cblr-11897	619	20	so	so	ADV
cblr-11897	619	21	,	,	PUNCT
cblr-11897	619	22	are	be	AUX
cblr-11897	619	23	those	those	DET
cblr-11897	619	24	prospective	prospective	ADJ
cblr-11897	619	25	collateral	collateral	ADJ
cblr-11897	619	26	consequences	consequence	NOUN
cblr-11897	619	27	so	so	ADV
cblr-11897	619	28	dire	dire	ADJ
cblr-11897	619	29	that	that	SCONJ
cblr-11897	619	30	they	they	PRON
cblr-11897	619	31	should	should	AUX
cblr-11897	619	32	be	be	AUX
cblr-11897	619	33	avoided	avoid	VERB
cblr-11897	619	34	.	.	PUNCT
cblr-11897	620	1	consider	consider	VERB
cblr-11897	620	2	beazer	beazer	PROPN
cblr-11897	620	3	homes	home	NOUN
cblr-11897	620	4	’	'	PUNCT
cblr-11897	620	5	$	$	SYM
cblr-11897	620	6	50	50	NUM
cblr-11897	620	7	million	million	NUM
cblr-11897	620	8	settlement	settlement	NOUN
cblr-11897	620	9	,	,	PUNCT
cblr-11897	620	10	which	which	PRON
cblr-11897	620	11	was	be	AUX
cblr-11897	620	12	70	70	NUM
cblr-11897	620	13	%	%	NOUN
cblr-11897	620	14	of	of	ADP
cblr-11897	620	15	the	the	DET
cblr-11897	620	16	firm	firm	NOUN
cblr-11897	620	17	’s	’s	PART
cblr-11897	620	18	market	market	NOUN
cblr-11897	620	19	capitalization	capitalization	NOUN
cblr-11897	620	20	and	and	CCONJ
cblr-11897	620	21	25	25	NUM
cblr-11897	620	22	%	%	NOUN
cblr-11897	620	23	of	of	ADP
cblr-11897	620	24	the	the	DET
cblr-11897	620	25	firm	firm	NOUN
cblr-11897	620	26	’s	’s	PART
cblr-11897	620	27	book	book	NOUN
cblr-11897	620	28	value.151	value.151	VERB
cblr-11897	620	29	given	give	VERB
cblr-11897	620	30	the	the	DET
cblr-11897	620	31	housing	housing	NOUN
cblr-11897	620	32	market	market	NOUN
cblr-11897	620	33	in	in	ADP
cblr-11897	620	34	2009	2009	NUM
cblr-11897	620	35	,	,	PUNCT
cblr-11897	620	36	it	it	PRON
cblr-11897	620	37	is	be	AUX
cblr-11897	620	38	entirely	entirely	ADV
cblr-11897	620	39	reasonable	reasonable	ADJ
cblr-11897	620	40	to	to	PART
cblr-11897	620	41	expect	expect	VERB
cblr-11897	620	42	that	that	SCONJ
cblr-11897	620	43	the	the	DET
cblr-11897	620	44	fine	fine	NOUN
cblr-11897	620	45	could	could	AUX
cblr-11897	620	46	lead	lead	VERB
cblr-11897	620	47	to	to	ADP
cblr-11897	620	48	beazer	beazer	PROPN
cblr-11897	620	49	’s	’s	PART
cblr-11897	620	50	insolvency	insolvency	NOUN
cblr-11897	620	51	and	and	CCONJ
cblr-11897	620	52	subsequent	subsequent	ADJ
cblr-11897	620	53	collateral	collateral	ADJ
cblr-11897	620	54	consequences	consequence	NOUN
cblr-11897	620	55	.	.	PUNCT
cblr-11897	621	1	however	however	ADV
cblr-11897	621	2	,	,	PUNCT
cblr-11897	621	3	the	the	DET
cblr-11897	621	4	doj	doj	PROPN
cblr-11897	621	5	’s	’s	PART
cblr-11897	621	6	statement	statement	NOUN
cblr-11897	621	7	that	that	SCONJ
cblr-11897	621	8	a	a	DET
cblr-11897	621	9	higher	high	ADJ
cblr-11897	621	10	amount	amount	NOUN
cblr-11897	621	11	would	would	AUX
cblr-11897	621	12	“	"	PUNCT
cblr-11897	621	13	put	put	VERB
cblr-11897	621	14	at	at	ADP
cblr-11897	621	15	risk	risk	NOUN
cblr-11897	621	16	the	the	DET
cblr-11897	621	17	employment	employment	NOUN
cblr-11897	621	18	of	of	ADP
cblr-11897	621	19	approximately	approximately	ADV
cblr-11897	621	20	15,000	15,000	NUM
cblr-11897	621	21	employees	employee	NOUN
cblr-11897	621	22	and	and	CCONJ
cblr-11897	621	23	fulltime	fulltime	NOUN
cblr-11897	621	24	contractors	contractor	NOUN
cblr-11897	621	25	not	not	PART
cblr-11897	621	26	involved	involve	VERB
cblr-11897	621	27	in	in	ADP
cblr-11897	621	28	the	the	DET
cblr-11897	621	29	criminal	criminal	ADJ
cblr-11897	621	30	wrongdoing	wrongdoing	NOUN
cblr-11897	621	31	”	"	PUNCT
cblr-11897	621	32	is	be	AUX
cblr-11897	621	33	almost	almost	ADV
cblr-11897	621	34	certainly	certainly	ADV
cblr-11897	621	35	an	an	DET
cblr-11897	621	36	overstatement	overstatement	NOUN
cblr-11897	621	37	of	of	ADP
cblr-11897	621	38	the	the	DET
cblr-11897	621	39	prospective	prospective	ADJ
cblr-11897	621	40	risk.152	risk.152	PROPN
cblr-11897	621	41	if	if	SCONJ
cblr-11897	621	42	beazer	beazer	PROPN
cblr-11897	621	43	were	be	AUX
cblr-11897	621	44	to	to	PART
cblr-11897	621	45	file	file	VERB
cblr-11897	621	46	for	for	ADP
cblr-11897	621	47	bankruptcy	bankruptcy	NOUN
cblr-11897	621	48	,	,	PUNCT
cblr-11897	621	49	it	it	PRON
cblr-11897	621	50	,	,	PUNCT
cblr-11897	621	51	like	like	ADP
cblr-11897	621	52	most	most	ADJ
cblr-11897	621	53	publiclyheld	publiclyheld	NOUN
cblr-11897	621	54	firms	firm	NOUN
cblr-11897	621	55	,	,	PUNCT
cblr-11897	621	56	would	would	AUX
cblr-11897	621	57	likely	likely	ADV
cblr-11897	621	58	file	file	VERB
cblr-11897	621	59	under	under	ADP
cblr-11897	621	60	chapter	chapter	NOUN
cblr-11897	621	61	11	11	NUM
cblr-11897	621	62	reorganization	reorganization	NOUN
cblr-11897	621	63	rather	rather	ADV
cblr-11897	621	64	than	than	ADP
cblr-11897	621	65	chapter	chapter	NOUN
cblr-11897	621	66	7	7	NUM
cblr-11897	621	67	liquidation	liquidation	NOUN
cblr-11897	621	68	,	,	PUNCT
cblr-11897	621	69	meaning	mean	VERB
cblr-11897	621	70	that	that	SCONJ
cblr-11897	621	71	many	many	ADJ
cblr-11897	621	72	employees	employee	NOUN
cblr-11897	621	73	would	would	AUX
cblr-11897	621	74	stay	stay	VERB
cblr-11897	621	75	in	in	ADP
cblr-11897	621	76	their	their	PRON
cblr-11897	621	77	jobs	job	NOUN
cblr-11897	621	78	.	.	PUNCT
cblr-11897	622	1	and	and	CCONJ
cblr-11897	622	2	even	even	ADV
cblr-11897	622	3	if	if	SCONJ
cblr-11897	622	4	beazer	beazer	PROPN
cblr-11897	622	5	were	be	AUX
cblr-11897	622	6	to	to	PART
cblr-11897	622	7	liquidate	liquidate	VERB
cblr-11897	622	8	,	,	PUNCT
cblr-11897	622	9	divisions	division	NOUN
cblr-11897	622	10	would	would	AUX
cblr-11897	622	11	be	be	AUX
cblr-11897	622	12	sold	sell	VERB
cblr-11897	622	13	to	to	ADP
cblr-11897	622	14	new	new	ADJ
cblr-11897	622	15	buyers	buyer	NOUN
cblr-11897	622	16	and	and	CCONJ
cblr-11897	622	17	many	many	ADJ
cblr-11897	622	18	employees	employee	NOUN
cblr-11897	622	19	would	would	AUX
cblr-11897	622	20	retain	retain	VERB
cblr-11897	622	21	their	their	PRON
cblr-11897	622	22	jobs	job	NOUN
cblr-11897	622	23	.	.	PUNCT
cblr-11897	623	1	trying	try	VERB
cblr-11897	623	2	to	to	PART
cblr-11897	623	3	protect	protect	VERB
cblr-11897	623	4	employees	employee	NOUN
cblr-11897	623	5	is	be	AUX
cblr-11897	623	6	a	a	DET
cblr-11897	623	7	laudable	laudable	ADJ
cblr-11897	623	8	goal	goal	NOUN
cblr-11897	623	9	,	,	PUNCT
cblr-11897	623	10	and	and	CCONJ
cblr-11897	623	11	insolvencies	insolvency	NOUN
cblr-11897	623	12	will	will	AUX
cblr-11897	623	13	often	often	ADV
cblr-11897	623	14	lead	lead	VERB
cblr-11897	623	15	to	to	ADP
cblr-11897	623	16	some	some	DET
cblr-11897	623	17	job	job	NOUN
cblr-11897	623	18	losses	loss	NOUN
cblr-11897	623	19	.	.	PUNCT
cblr-11897	624	1	but	but	CCONJ
cblr-11897	624	2	it	it	PRON
cblr-11897	624	3	is	be	AUX
cblr-11897	624	4	wrong	wrong	ADJ
cblr-11897	624	5	to	to	PART
cblr-11897	624	6	assume	assume	VERB
cblr-11897	624	7	that	that	SCONJ
cblr-11897	624	8	insolvency	insolvency	NOUN
cblr-11897	624	9	will	will	AUX
cblr-11897	624	10	result	result	VERB
cblr-11897	624	11	in	in	ADP
cblr-11897	624	12	all	all	PRON
cblr-11897	624	13	of	of	ADP
cblr-11897	624	14	a	a	DET
cblr-11897	624	15	firm	firm	NOUN
cblr-11897	624	16	’s	’s	PART
cblr-11897	624	17	employees	employee	NOUN
cblr-11897	624	18	losing	lose	VERB
cblr-11897	624	19	their	their	PRON
cblr-11897	624	20	jobs	job	NOUN
cblr-11897	624	21	.	.	PUNCT
cblr-11897	625	1	officials	official	NOUN
cblr-11897	625	2	should	should	AUX
cblr-11897	625	3	be	be	AUX
cblr-11897	625	4	skeptical	skeptical	ADJ
cblr-11897	625	5	when	when	SCONJ
cblr-11897	625	6	claims	claim	NOUN
cblr-11897	625	7	of	of	ADP
cblr-11897	625	8	collateral	collateral	ADJ
cblr-11897	625	9	consequences	consequence	NOUN
cblr-11897	625	10	are	be	AUX
cblr-11897	625	11	brought	bring	VERB
cblr-11897	625	12	:	:	PUNCT
cblr-11897	625	13	insolvency	insolvency	NOUN
cblr-11897	625	14	does	do	AUX
cblr-11897	625	15	carry	carry	VERB
cblr-11897	625	16	costs	cost	NOUN
cblr-11897	625	17	,	,	PUNCT
cblr-11897	625	18	but	but	CCONJ
cblr-11897	625	19	the	the	DET
cblr-11897	625	20	claims	claim	NOUN
cblr-11897	625	21	made	make	VERB
cblr-11897	625	22	by	by	ADP
cblr-11897	625	23	government	government	NOUN
cblr-11897	625	24	officials	official	NOUN
cblr-11897	625	25	are	be	AUX
cblr-11897	625	26	often	often	ADV
cblr-11897	625	27	conjectural	conjectural	ADJ
cblr-11897	625	28	and	and	CCONJ
cblr-11897	625	29	highly	highly	ADV
cblr-11897	625	30	unlikely	unlikely	ADJ
cblr-11897	625	31	.	.	PUNCT
cblr-11897	626	1	the	the	DET
cblr-11897	626	2	examples	example	NOUN
cblr-11897	626	3	considered	consider	VERB
cblr-11897	626	4	in	in	ADP
cblr-11897	626	5	section	section	NOUN
cblr-11897	626	6	iiib	iiib	NOUN
cblr-11897	626	7	illustrate	illustrate	VERB
cblr-11897	626	8	that	that	SCONJ
cblr-11897	626	9	claims	claim	NOUN
cblr-11897	626	10	of	of	ADP
cblr-11897	626	11	collateral	collateral	ADJ
cblr-11897	626	12	consequences	consequence	NOUN
cblr-11897	626	13	are	be	AUX
cblr-11897	626	14	often	often	ADV
cblr-11897	626	15	150	150	NUM
cblr-11897	626	16	miletich	miletich	NOUN
cblr-11897	626	17	,	,	PUNCT
cblr-11897	626	18	supra	supra	PROPN
cblr-11897	626	19	note	note	PROPN
cblr-11897	626	20	177	177	NUM
cblr-11897	626	21	.	.	PUNCT
cblr-11897	627	1	151	151	NUM
cblr-11897	627	2	in	in	ADP
cblr-11897	627	3	fact	fact	NOUN
cblr-11897	627	4	,	,	PUNCT
cblr-11897	627	5	as	as	SCONJ
cblr-11897	627	6	i	i	PRON
cblr-11897	627	7	discuss	discuss	VERB
cblr-11897	627	8	in	in	ADP
cblr-11897	627	9	appendix	appendix	PROPN
cblr-11897	627	10	a	a	PRON
cblr-11897	627	11	,	,	PUNCT
cblr-11897	627	12	beazer	beazer	PROPN
cblr-11897	627	13	was	be	AUX
cblr-11897	627	14	given	give	VERB
cblr-11897	627	15	a	a	DET
cblr-11897	627	16	payment	payment	NOUN
cblr-11897	627	17	plan	plan	NOUN
cblr-11897	627	18	and	and	CCONJ
cblr-11897	627	19	ultimately	ultimately	ADV
cblr-11897	627	20	paid	pay	VERB
cblr-11897	627	21	only	only	ADV
cblr-11897	627	22	a	a	DET
cblr-11897	627	23	fraction	fraction	NOUN
cblr-11897	627	24	of	of	ADP
cblr-11897	627	25	this	this	DET
cblr-11897	627	26	total	total	NOUN
cblr-11897	627	27	.	.	PUNCT
cblr-11897	628	1	moreover	moreover	ADV
cblr-11897	628	2	,	,	PUNCT
cblr-11897	628	3	this	this	DET
cblr-11897	628	4	estimate	estimate	NOUN
cblr-11897	628	5	of	of	ADP
cblr-11897	628	6	the	the	DET
cblr-11897	628	7	firm	firm	NOUN
cblr-11897	628	8	’s	’s	PART
cblr-11897	628	9	market	market	NOUN
cblr-11897	628	10	capitalization	capitalization	NOUN
cblr-11897	628	11	likely	likely	ADV
cblr-11897	628	12	took	take	VERB
cblr-11897	628	13	into	into	ADP
cblr-11897	628	14	account	account	NOUN
cblr-11897	628	15	the	the	DET
cblr-11897	628	16	liability	liability	NOUN
cblr-11897	628	17	anticipated	anticipate	VERB
cblr-11897	628	18	of	of	ADP
cblr-11897	628	19	the	the	DET
cblr-11897	628	20	settlement	settlement	NOUN
cblr-11897	628	21	.	.	PUNCT
cblr-11897	629	1	beazer	beazer	PROPN
cblr-11897	629	2	’s	’s	PART
cblr-11897	629	3	market	market	NOUN
cblr-11897	629	4	capitalization	capitalization	NOUN
cblr-11897	629	5	increased	increase	VERB
cblr-11897	629	6	following	follow	VERB
cblr-11897	629	7	the	the	DET
cblr-11897	629	8	announcement	announcement	NOUN
cblr-11897	629	9	of	of	ADP
cblr-11897	629	10	liability	liability	NOUN
cblr-11897	629	11	and	and	CCONJ
cblr-11897	629	12	tripled	triple	VERB
cblr-11897	629	13	within	within	ADP
cblr-11897	629	14	three	three	NUM
cblr-11897	629	15	months	month	NOUN
cblr-11897	629	16	.	.	PUNCT
cblr-11897	630	1	152	152	NUM
cblr-11897	630	2	deferred	defer	VERB
cblr-11897	630	3	prosecution	prosecution	NOUN
cblr-11897	630	4	agreement	agreement	NOUN
cblr-11897	630	5	at	at	ADP
cblr-11897	630	6	3	3	NUM
cblr-11897	630	7	,	,	PUNCT
cblr-11897	630	8	united	united	PROPN
cblr-11897	630	9	states	states	PROPN
cblr-11897	630	10	v.	v.	PROPN
cblr-11897	630	11	beazer	beazer	PROPN
cblr-11897	630	12	homes	homes	PROPN
cblr-11897	630	13	usa	usa	PROPN
cblr-11897	630	14	,	,	PUNCT
cblr-11897	630	15	inc	inc	PROPN
cblr-11897	630	16	.	.	PROPN
cblr-11897	630	17	,	,	PUNCT
cblr-11897	630	18	no	no	INTJ
cblr-11897	630	19	.	.	PUNCT
cblr-11897	631	1	3:09cr113	3:09cr113	NUM
cblr-11897	631	2	-	-	SYM
cblr-11897	631	3	w	w	PROPN
cblr-11897	631	4	(	(	PUNCT
cblr-11897	631	5	w.d.n.c	w.d.n.c	PROPN
cblr-11897	631	6	.	.	PROPN
cblr-11897	631	7	jul	jul	PROPN
cblr-11897	631	8	.	.	PROPN
cblr-11897	631	9	1	1	NUM
cblr-11897	631	10	,	,	PUNCT
cblr-11897	631	11	2009	2009	NUM
cblr-11897	631	12	)	)	PUNCT
cblr-11897	631	13	.	.	PUNCT
cblr-11897	632	1	no	no	INTJ
cblr-11897	632	2	.	.	NOUN
cblr-11897	632	3	1	1	NUM
cblr-11897	632	4	]	]	X
cblr-11897	632	5	corporate	corporate	ADJ
cblr-11897	632	6	liability	liability	NOUN
cblr-11897	632	7	,	,	PUNCT
cblr-11897	632	8	collateral	collateral	ADJ
cblr-11897	632	9	consequences	consequence	NOUN
cblr-11897	632	10	,	,	PUNCT
cblr-11897	632	11	&	&	CCONJ
cblr-11897	632	12	capital	capital	NOUN
cblr-11897	632	13	structure	structure	NOUN
cblr-11897	632	14	41	41	NUM
cblr-11897	632	15	spurious	spurious	ADJ
cblr-11897	632	16	and	and	CCONJ
cblr-11897	632	17	officials	official	NOUN
cblr-11897	632	18	should	should	AUX
cblr-11897	632	19	be	be	AUX
cblr-11897	632	20	reticent	reticent	ADJ
cblr-11897	632	21	to	to	PART
cblr-11897	632	22	reduce	reduce	VERB
cblr-11897	632	23	liability	liability	NOUN
cblr-11897	632	24	.	.	PUNCT
cblr-11897	633	1	however	however	ADV
cblr-11897	633	2	,	,	PUNCT
cblr-11897	633	3	suppose	suppose	VERB
cblr-11897	633	4	that	that	SCONJ
cblr-11897	633	5	there	there	PRON
cblr-11897	633	6	is	be	VERB
cblr-11897	633	7	a	a	DET
cblr-11897	633	8	legitimate	legitimate	ADJ
cblr-11897	633	9	concern	concern	NOUN
cblr-11897	633	10	that	that	SCONJ
cblr-11897	633	11	a	a	DET
cblr-11897	633	12	given	give	VERB
cblr-11897	633	13	fine	fine	NOUN
cblr-11897	633	14	will	will	AUX
cblr-11897	633	15	lead	lead	VERB
cblr-11897	633	16	to	to	ADP
cblr-11897	633	17	financial	financial	ADJ
cblr-11897	633	18	distress	distress	NOUN
cblr-11897	633	19	and	and	CCONJ
cblr-11897	633	20	collateral	collateral	ADJ
cblr-11897	633	21	consequences	consequence	NOUN
cblr-11897	633	22	.	.	PUNCT
cblr-11897	634	1	the	the	DET
cblr-11897	634	2	right	right	ADJ
cblr-11897	634	3	answer	answer	NOUN
cblr-11897	634	4	in	in	ADP
cblr-11897	634	5	some	some	DET
cblr-11897	634	6	cases	case	NOUN
cblr-11897	634	7	is	be	AUX
cblr-11897	634	8	to	to	PART
cblr-11897	634	9	simply	simply	ADV
cblr-11897	634	10	impose	impose	VERB
cblr-11897	634	11	the	the	DET
cblr-11897	634	12	full	full	ADJ
cblr-11897	634	13	fine	fine	NOUN
cblr-11897	634	14	and	and	CCONJ
cblr-11897	634	15	accept	accept	VERB
cblr-11897	634	16	the	the	DET
cblr-11897	634	17	collateral	collateral	ADJ
cblr-11897	634	18	consequences	consequence	NOUN
cblr-11897	634	19	—	—	PUNCT
cblr-11897	634	20	bankruptcy	bankruptcy	NOUN
cblr-11897	634	21	is	be	AUX
cblr-11897	634	22	a	a	DET
cblr-11897	634	23	natural	natural	ADJ
cblr-11897	634	24	component	component	NOUN
cblr-11897	634	25	of	of	ADP
cblr-11897	634	26	a	a	DET
cblr-11897	634	27	functioning	function	VERB
cblr-11897	634	28	economy	economy	NOUN
cblr-11897	634	29	and	and	CCONJ
cblr-11897	634	30	propping	prop	VERB
cblr-11897	634	31	up	up	ADP
cblr-11897	634	32	distressed	distressed	ADJ
cblr-11897	634	33	firms	firm	NOUN
cblr-11897	634	34	can	can	AUX
cblr-11897	634	35	likewise	likewise	ADV
cblr-11897	634	36	lead	lead	VERB
cblr-11897	634	37	to	to	ADP
cblr-11897	634	38	bad	bad	ADJ
cblr-11897	634	39	outcomes.153	outcomes.153	NOUN
cblr-11897	634	40	but	but	CCONJ
cblr-11897	634	41	what	what	DET
cblr-11897	634	42	other	other	ADJ
cblr-11897	634	43	options	option	NOUN
cblr-11897	634	44	are	be	AUX
cblr-11897	634	45	there	there	ADV
cblr-11897	634	46	?	?	PUNCT
cblr-11897	635	1	the	the	DET
cblr-11897	635	2	two	two	NUM
cblr-11897	635	3	methods	method	NOUN
cblr-11897	635	4	currently	currently	ADV
cblr-11897	635	5	used	use	VERB
cblr-11897	635	6	are	be	AUX
cblr-11897	635	7	to	to	PART
cblr-11897	635	8	reduce	reduce	VERB
cblr-11897	635	9	and/or	and/or	CCONJ
cblr-11897	635	10	delay	delay	VERB
cblr-11897	635	11	the	the	DET
cblr-11897	635	12	fine	fine	NOUN
cblr-11897	635	13	.	.	PUNCT
cblr-11897	636	1	either	either	PRON
cblr-11897	636	2	of	of	ADP
cblr-11897	636	3	these	these	DET
cblr-11897	636	4	methods	method	NOUN
cblr-11897	636	5	will	will	AUX
cblr-11897	636	6	reduce	reduce	VERB
cblr-11897	636	7	the	the	DET
cblr-11897	636	8	firm	firm	NOUN
cblr-11897	636	9	’s	’s	PART
cblr-11897	636	10	financial	financial	ADJ
cblr-11897	636	11	burdens	burden	NOUN
cblr-11897	636	12	.	.	PUNCT
cblr-11897	637	1	however	however	ADV
cblr-11897	637	2	,	,	PUNCT
cblr-11897	637	3	reducing	reduce	VERB
cblr-11897	637	4	or	or	CCONJ
cblr-11897	637	5	delaying	delay	VERB
cblr-11897	637	6	fines	fine	NOUN
cblr-11897	637	7	also	also	ADV
cblr-11897	637	8	undermines	undermine	VERB
cblr-11897	637	9	the	the	DET
cblr-11897	637	10	deterrent	deterrent	NOUN
cblr-11897	637	11	and	and	CCONJ
cblr-11897	637	12	restitution	restitution	NOUN
cblr-11897	637	13	goals	goal	NOUN
cblr-11897	637	14	of	of	ADP
cblr-11897	637	15	imposing	impose	VERB
cblr-11897	637	16	liability	liability	NOUN
cblr-11897	637	17	in	in	ADP
cblr-11897	637	18	the	the	DET
cblr-11897	637	19	first	first	ADJ
cblr-11897	637	20	place	place	NOUN
cblr-11897	637	21	.	.	PUNCT
cblr-11897	638	1	officials	official	NOUN
cblr-11897	638	2	concerned	concern	VERB
cblr-11897	638	3	about	about	ADP
cblr-11897	638	4	potential	potential	ADJ
cblr-11897	638	5	collateral	collateral	ADJ
cblr-11897	638	6	consequences	consequence	NOUN
cblr-11897	638	7	sometimes	sometimes	ADV
cblr-11897	638	8	allow	allow	VERB
cblr-11897	638	9	firms	firm	NOUN
cblr-11897	638	10	to	to	PART
cblr-11897	638	11	pay	pay	VERB
cblr-11897	638	12	their	their	PRON
cblr-11897	638	13	penalties	penalty	NOUN
cblr-11897	638	14	in	in	ADP
cblr-11897	638	15	installments	installment	NOUN
cblr-11897	638	16	over	over	ADP
cblr-11897	638	17	time	time	NOUN
cblr-11897	638	18	.	.	PUNCT
cblr-11897	639	1	in	in	ADP
cblr-11897	639	2	such	such	ADJ
cblr-11897	639	3	cases	case	NOUN
cblr-11897	639	4	,	,	PUNCT
cblr-11897	639	5	the	the	DET
cblr-11897	639	6	settlement	settlement	NOUN
cblr-11897	639	7	agreement	agreement	NOUN
cblr-11897	639	8	will	will	AUX
cblr-11897	639	9	fix	fix	VERB
cblr-11897	639	10	a	a	DET
cblr-11897	639	11	payment	payment	NOUN
cblr-11897	639	12	schedule	schedule	NOUN
cblr-11897	639	13	.	.	PUNCT
cblr-11897	640	1	however	however	ADV
cblr-11897	640	2	,	,	PUNCT
cblr-11897	640	3	because	because	SCONJ
cblr-11897	640	4	none	none	NOUN
cblr-11897	640	5	of	of	ADP
cblr-11897	640	6	the	the	DET
cblr-11897	640	7	cases	case	NOUN
cblr-11897	640	8	that	that	PRON
cblr-11897	640	9	i	i	PRON
cblr-11897	640	10	profile	profile	VERB
cblr-11897	640	11	in	in	ADP
cblr-11897	640	12	section	section	NOUN
cblr-11897	640	13	iiib	iiib	NOUN
cblr-11897	640	14	imposed	impose	VERB
cblr-11897	640	15	interest	interest	NOUN
cblr-11897	640	16	on	on	ADP
cblr-11897	640	17	its	its	PRON
cblr-11897	640	18	outstanding	outstanding	ADJ
cblr-11897	640	19	fines	fine	NOUN
cblr-11897	640	20	,	,	PUNCT
cblr-11897	640	21	these	these	DET
cblr-11897	640	22	plans	plan	NOUN
cblr-11897	640	23	were	be	AUX
cblr-11897	640	24	even	even	ADV
cblr-11897	640	25	less	less	ADV
cblr-11897	640	26	costly	costly	ADJ
cblr-11897	640	27	to	to	ADP
cblr-11897	640	28	the	the	DET
cblr-11897	640	29	defendants	defendant	NOUN
cblr-11897	640	30	than	than	SCONJ
cblr-11897	640	31	their	their	PRON
cblr-11897	640	32	pure	pure	ADJ
cblr-11897	640	33	dollar	dollar	NOUN
cblr-11897	640	34	amounts	amount	NOUN
cblr-11897	640	35	would	would	AUX
cblr-11897	640	36	suggest	suggest	VERB
cblr-11897	640	37	.	.	PUNCT
cblr-11897	641	1	and	and	CCONJ
cblr-11897	641	2	even	even	ADV
cblr-11897	641	3	without	without	ADP
cblr-11897	641	4	charging	charge	VERB
cblr-11897	641	5	interest	interest	NOUN
cblr-11897	641	6	,	,	PUNCT
cblr-11897	641	7	delayed	delay	VERB
cblr-11897	641	8	payments	payment	NOUN
cblr-11897	641	9	are	be	AUX
cblr-11897	641	10	generally	generally	ADV
cblr-11897	641	11	less	less	ADV
cblr-11897	641	12	expensive	expensive	ADJ
cblr-11897	641	13	to	to	ADP
cblr-11897	641	14	firms	firm	NOUN
cblr-11897	641	15	than	than	ADP
cblr-11897	641	16	immediate	immediate	ADJ
cblr-11897	641	17	payments	payment	NOUN
cblr-11897	641	18	because	because	SCONJ
cblr-11897	641	19	firms	firm	NOUN
cblr-11897	641	20	can	can	AUX
cblr-11897	641	21	either	either	CCONJ
cblr-11897	641	22	put	put	VERB
cblr-11897	641	23	their	their	PRON
cblr-11897	641	24	money	money	NOUN
cblr-11897	641	25	to	to	ADP
cblr-11897	641	26	productive	productive	ADJ
cblr-11897	641	27	use	use	NOUN
cblr-11897	641	28	in	in	ADP
cblr-11897	641	29	the	the	DET
cblr-11897	641	30	short	short	ADJ
cblr-11897	641	31	term	term	NOUN
cblr-11897	641	32	or	or	CCONJ
cblr-11897	641	33	,	,	PUNCT
cblr-11897	641	34	in	in	ADP
cblr-11897	641	35	some	some	DET
cblr-11897	641	36	cases	case	NOUN
cblr-11897	641	37	,	,	PUNCT
cblr-11897	641	38	reduce	reduce	VERB
cblr-11897	641	39	the	the	DET
cblr-11897	641	40	amount	amount	NOUN
cblr-11897	641	41	they	they	PRON
cblr-11897	641	42	need	need	VERB
cblr-11897	641	43	to	to	PART
cblr-11897	641	44	borrow	borrow	VERB
cblr-11897	641	45	at	at	ADP
cblr-11897	641	46	any	any	DET
cblr-11897	641	47	one	one	NUM
cblr-11897	641	48	time	time	NOUN
cblr-11897	641	49	to	to	PART
cblr-11897	641	50	afford	afford	VERB
cblr-11897	641	51	the	the	DET
cblr-11897	641	52	penalty	penalty	NOUN
cblr-11897	641	53	.	.	PUNCT
cblr-11897	642	1	while	while	SCONJ
cblr-11897	642	2	a	a	DET
cblr-11897	642	3	payment	payment	NOUN
cblr-11897	642	4	schedule	schedule	NOUN
cblr-11897	642	5	reduces	reduce	VERB
cblr-11897	642	6	a	a	DET
cblr-11897	642	7	firm	firm	NOUN
cblr-11897	642	8	’s	’s	PART
cblr-11897	642	9	financial	financial	ADJ
cblr-11897	642	10	burden	burden	NOUN
cblr-11897	642	11	,	,	PUNCT
cblr-11897	642	12	it	it	PRON
cblr-11897	642	13	does	do	AUX
cblr-11897	642	14	not	not	PART
cblr-11897	642	15	eliminate	eliminate	VERB
cblr-11897	642	16	it	it	PRON
cblr-11897	642	17	.	.	PUNCT
cblr-11897	643	1	under	under	ADP
cblr-11897	643	2	the	the	DET
cblr-11897	643	3	terms	term	NOUN
cblr-11897	643	4	of	of	ADP
cblr-11897	643	5	its	its	PRON
cblr-11897	643	6	settlement	settlement	NOUN
cblr-11897	643	7	agreement	agreement	NOUN
cblr-11897	643	8	,	,	PUNCT
cblr-11897	643	9	hynix	hynix	NOUN
cblr-11897	643	10	owed	owe	VERB
cblr-11897	643	11	$	$	SYM
cblr-11897	643	12	35	35	NUM
cblr-11897	643	13	million	million	NUM
cblr-11897	643	14	per	per	ADP
cblr-11897	643	15	year	year	NOUN
cblr-11897	643	16	for	for	ADP
cblr-11897	643	17	five	five	NUM
cblr-11897	643	18	years	year	NOUN
cblr-11897	643	19	,	,	PUNCT
cblr-11897	643	20	a	a	DET
cblr-11897	643	21	fairly	fairly	ADV
cblr-11897	643	22	manageable	manageable	ADJ
cblr-11897	643	23	liability	liability	NOUN
cblr-11897	643	24	compared	compare	VERB
cblr-11897	643	25	to	to	ADP
cblr-11897	643	26	the	the	DET
cblr-11897	643	27	firm	firm	NOUN
cblr-11897	643	28	’s	’s	PART
cblr-11897	643	29	large	large	ADJ
cblr-11897	643	30	asset	asset	NOUN
cblr-11897	643	31	base	base	NOUN
cblr-11897	643	32	and	and	CCONJ
cblr-11897	643	33	positive	positive	ADJ
cblr-11897	643	34	revenues	revenue	NOUN
cblr-11897	643	35	.	.	PUNCT
cblr-11897	644	1	however	however	ADV
cblr-11897	644	2	,	,	PUNCT
cblr-11897	644	3	for	for	ADP
cblr-11897	644	4	other	other	ADJ
cblr-11897	644	5	firms	firm	NOUN
cblr-11897	644	6	,	,	PUNCT
cblr-11897	644	7	a	a	DET
cblr-11897	644	8	recurring	recur	VERB
cblr-11897	644	9	liability	liability	NOUN
cblr-11897	644	10	could	could	AUX
cblr-11897	644	11	lead	lead	VERB
cblr-11897	644	12	to	to	ADP
cblr-11897	644	13	financial	financial	ADJ
cblr-11897	644	14	distress	distress	NOUN
cblr-11897	644	15	.	.	PUNCT
cblr-11897	645	1	at	at	ADP
cblr-11897	645	2	the	the	DET
cblr-11897	645	3	time	time	NOUN
cblr-11897	645	4	of	of	ADP
cblr-11897	645	5	its	its	PRON
cblr-11897	645	6	settlement	settlement	NOUN
cblr-11897	645	7	agreement	agreement	NOUN
cblr-11897	645	8	,	,	PUNCT
cblr-11897	645	9	beazer	beazer	PROPN
cblr-11897	645	10	homes	home	NOUN
cblr-11897	645	11	was	be	AUX
cblr-11897	645	12	in	in	ADP
cblr-11897	645	13	a	a	DET
cblr-11897	645	14	more	more	ADV
cblr-11897	645	15	precarious	precarious	ADJ
cblr-11897	645	16	financial	financial	ADJ
cblr-11897	645	17	position	position	NOUN
cblr-11897	645	18	than	than	SCONJ
cblr-11897	645	19	hynix	hynix	NOUN
cblr-11897	645	20	had	have	AUX
cblr-11897	645	21	been	be	AUX
cblr-11897	645	22	.	.	PUNCT
cblr-11897	646	1	to	to	PART
cblr-11897	646	2	avoid	avoid	VERB
cblr-11897	646	3	distress	distress	NOUN
cblr-11897	646	4	,	,	PUNCT
cblr-11897	646	5	beazer	beazer	PROPN
cblr-11897	646	6	’s	’s	PART
cblr-11897	646	7	2009	2009	NUM
cblr-11897	646	8	settlement	settlement	NOUN
cblr-11897	646	9	agreement	agreement	NOUN
cblr-11897	646	10	with	with	ADP
cblr-11897	646	11	the	the	DET
cblr-11897	646	12	department	department	PROPN
cblr-11897	646	13	of	of	ADP
cblr-11897	646	14	justice	justice	PROPN
cblr-11897	646	15	required	require	VERB
cblr-11897	646	16	that	that	SCONJ
cblr-11897	646	17	the	the	DET
cblr-11897	646	18	company	company	NOUN
cblr-11897	646	19	make	make	VERB
cblr-11897	646	20	restitution	restitution	NOUN
cblr-11897	646	21	payments	payment	NOUN
cblr-11897	646	22	equal	equal	ADJ
cblr-11897	646	23	to	to	ADP
cblr-11897	646	24	4	4	NUM
cblr-11897	646	25	%	%	NOUN
cblr-11897	646	26	of	of	ADP
cblr-11897	646	27	its	its	PRON
cblr-11897	646	28	adjusted	adjust	VERB
cblr-11897	646	29	ebitda	ebitda	NOUN
cblr-11897	646	30	until	until	ADP
cblr-11897	646	31	153	153	NUM
cblr-11897	646	32	ricardo	ricardo	PROPN
cblr-11897	646	33	j.	j.	PROPN
cblr-11897	646	34	caballero	caballero	PROPN
cblr-11897	646	35	,	,	PUNCT
cblr-11897	646	36	zombie	zombie	NOUN
cblr-11897	646	37	lending	lending	NOUN
cblr-11897	646	38	and	and	CCONJ
cblr-11897	646	39	depressed	depressed	ADJ
cblr-11897	646	40	restructuring	restructuring	NOUN
cblr-11897	646	41	in	in	ADP
cblr-11897	646	42	japan	japan	PROPN
cblr-11897	646	43	,	,	PUNCT
cblr-11897	646	44	98	98	NUM
cblr-11897	646	45	am	am	NOUN
cblr-11897	646	46	.	.	PUNCT
cblr-11897	647	1	econ	econ	AUX
cblr-11897	647	2	.	.	PUNCT
cblr-11897	647	3	rev	rev	PROPN
cblr-11897	647	4	.	.	PROPN
cblr-11897	647	5	1943	1943	NUM
cblr-11897	647	6	,	,	PUNCT
cblr-11897	647	7	1945	1945	NUM
cblr-11897	647	8	(	(	PUNCT
cblr-11897	647	9	2008	2008	NUM
cblr-11897	647	10	)	)	PUNCT
cblr-11897	647	11	.	.	PUNCT
cblr-11897	648	1	42	42	NUM
cblr-11897	648	2	columbia	columbia	PROPN
cblr-11897	648	3	business	business	NOUN
cblr-11897	648	4	law	law	PROPN
cblr-11897	648	5	review	review	NOUN
cblr-11897	648	6	[	[	X
cblr-11897	648	7	vol	vol	NOUN
cblr-11897	648	8	.	.	PUNCT
cblr-11897	648	9	2023	2023	NUM
cblr-11897	648	10	it	it	PRON
cblr-11897	648	11	had	have	AUX
cblr-11897	648	12	paid	pay	VERB
cblr-11897	648	13	$	$	SYM
cblr-11897	648	14	48	48	NUM
cblr-11897	648	15	million	million	NUM
cblr-11897	648	16	or	or	CCONJ
cblr-11897	648	17	through	through	ADP
cblr-11897	648	18	2016	2016	NUM
cblr-11897	648	19	.	.	PUNCT
cblr-11897	649	1	this	this	DET
cblr-11897	649	2	framework	framework	NOUN
cblr-11897	649	3	was	be	AUX
cblr-11897	649	4	so	so	ADV
cblr-11897	649	5	effective	effective	ADJ
cblr-11897	649	6	at	at	ADP
cblr-11897	649	7	not	not	PART
cblr-11897	649	8	adding	add	VERB
cblr-11897	649	9	to	to	ADP
cblr-11897	649	10	beazer	beazer	PROPN
cblr-11897	649	11	’s	’s	PART
cblr-11897	649	12	financial	financial	ADJ
cblr-11897	649	13	distress	distress	NOUN
cblr-11897	649	14	that	that	PRON
cblr-11897	649	15	,	,	PUNCT
cblr-11897	649	16	due	due	ADP
cblr-11897	649	17	to	to	ADP
cblr-11897	649	18	beazer	beazer	PROPN
cblr-11897	649	19	’s	’s	PART
cblr-11897	649	20	low	low	PROPN
cblr-11897	649	21	ebitda	ebitda	PROPN
cblr-11897	649	22	over	over	ADP
cblr-11897	649	23	the	the	DET
cblr-11897	649	24	lifetime	lifetime	NOUN
cblr-11897	649	25	of	of	ADP
cblr-11897	649	26	the	the	DET
cblr-11897	649	27	agreement	agreement	NOUN
cblr-11897	649	28	,	,	PUNCT
cblr-11897	649	29	the	the	DET
cblr-11897	649	30	firm	firm	NOUN
cblr-11897	649	31	only	only	ADV
cblr-11897	649	32	ended	end	VERB
cblr-11897	649	33	up	up	ADP
cblr-11897	649	34	paying	pay	VERB
cblr-11897	649	35	$	$	SYM
cblr-11897	649	36	28.1	28.1	NUM
cblr-11897	649	37	million	million	NUM
cblr-11897	649	38	in	in	ADP
cblr-11897	649	39	restitution	restitution	NOUN
cblr-11897	649	40	to	to	ADP
cblr-11897	649	41	its	its	PRON
cblr-11897	649	42	victims	victim	NOUN
cblr-11897	649	43	.	.	PUNCT
cblr-11897	650	1	anticipating	anticipate	VERB
cblr-11897	650	2	this	this	DET
cblr-11897	650	3	possibility	possibility	NOUN
cblr-11897	650	4	of	of	ADP
cblr-11897	650	5	underpayment	underpayment	NOUN
cblr-11897	650	6	,	,	PUNCT
cblr-11897	650	7	the	the	DET
cblr-11897	650	8	justice	justice	NOUN
cblr-11897	650	9	manual	manual	NOUN
cblr-11897	650	10	states	state	VERB
cblr-11897	650	11	that	that	SCONJ
cblr-11897	650	12	“	"	PUNCT
cblr-11897	650	13	[	[	X
cblr-11897	650	14	t]he	t]he	ADV
cblr-11897	650	15	united	united	ADJ
cblr-11897	650	16	states	states	PROPN
cblr-11897	650	17	attorney	attorney	NOUN
cblr-11897	650	18	should	should	AUX
cblr-11897	650	19	not	not	PART
cblr-11897	650	20	accept	accept	VERB
cblr-11897	650	21	a	a	DET
cblr-11897	650	22	percentage	percentage	NOUN
cblr-11897	650	23	of	of	ADP
cblr-11897	650	24	net	net	ADJ
cblr-11897	650	25	profits	profit	NOUN
cblr-11897	650	26	in	in	ADP
cblr-11897	650	27	settlement	settlement	NOUN
cblr-11897	650	28	or	or	CCONJ
cblr-11897	650	29	partial	partial	ADJ
cblr-11897	650	30	settlement	settlement	NOUN
cblr-11897	650	31	of	of	ADP
cblr-11897	650	32	a	a	DET
cblr-11897	650	33	claim	claim	NOUN
cblr-11897	650	34	.	.	PUNCT
cblr-11897	651	1	such	such	ADJ
cblr-11897	651	2	arrangements	arrangement	NOUN
cblr-11897	651	3	are	be	AUX
cblr-11897	651	4	speculative	speculative	ADJ
cblr-11897	651	5	at	at	ADP
cblr-11897	651	6	best	good	ADJ
cblr-11897	651	7	;	;	PUNCT
cblr-11897	651	8	policing	policing	NOUN
cblr-11897	651	9	is	be	AUX
cblr-11897	651	10	difficult	difficult	ADJ
cblr-11897	651	11	;	;	PUNCT
cblr-11897	651	12	and	and	CCONJ
cblr-11897	651	13	there	there	PRON
cblr-11897	651	14	are	be	VERB
cblr-11897	651	15	too	too	ADV
cblr-11897	651	16	many	many	ADJ
cblr-11897	651	17	ways	way	NOUN
cblr-11897	651	18	in	in	ADP
cblr-11897	651	19	which	which	PRON
cblr-11897	651	20	the	the	DET
cblr-11897	651	21	affairs	affair	NOUN
cblr-11897	651	22	of	of	ADP
cblr-11897	651	23	the	the	DET
cblr-11897	651	24	debtor	debtor	NOUN
cblr-11897	651	25	concern	concern	NOUN
cblr-11897	651	26	can	can	AUX
cblr-11897	651	27	be	be	AUX
cblr-11897	651	28	manipulated	manipulate	VERB
cblr-11897	651	29	to	to	PART
cblr-11897	651	30	avoid	avoid	VERB
cblr-11897	651	31	,	,	PUNCT
cblr-11897	651	32	minimize	minimize	VERB
cblr-11897	651	33	,	,	PUNCT
cblr-11897	651	34	or	or	CCONJ
cblr-11897	651	35	postpone	postpone	VERB
cblr-11897	651	36	realization	realization	NOUN
cblr-11897	651	37	of	of	ADP
cblr-11897	651	38	a	a	DET
cblr-11897	651	39	net	net	ADJ
cblr-11897	651	40	profit	profit	NOUN
cblr-11897	651	41	.	.	PUNCT
cblr-11897	651	42	”154	”154	PROPN
cblr-11897	651	43	simply	simply	ADV
cblr-11897	651	44	reducing	reduce	VERB
cblr-11897	651	45	the	the	DET
cblr-11897	651	46	fine	fine	NOUN
cblr-11897	651	47	or	or	CCONJ
cblr-11897	651	48	allowing	allow	VERB
cblr-11897	651	49	it	it	PRON
cblr-11897	651	50	to	to	PART
cblr-11897	651	51	be	be	AUX
cblr-11897	651	52	paid	pay	VERB
cblr-11897	651	53	over	over	ADP
cblr-11897	651	54	time	time	NOUN
cblr-11897	651	55	can	can	AUX
cblr-11897	651	56	lessen	lessen	VERB
cblr-11897	651	57	financial	financial	ADJ
cblr-11897	651	58	distress	distress	NOUN
cblr-11897	651	59	,	,	PUNCT
cblr-11897	651	60	but	but	CCONJ
cblr-11897	651	61	both	both	PRON
cblr-11897	651	62	will	will	AUX
cblr-11897	651	63	also	also	ADV
cblr-11897	651	64	undermine	undermine	VERB
cblr-11897	651	65	the	the	DET
cblr-11897	651	66	goals	goal	NOUN
cblr-11897	651	67	of	of	ADP
cblr-11897	651	68	imposing	impose	VERB
cblr-11897	651	69	liability	liability	NOUN
cblr-11897	651	70	in	in	ADP
cblr-11897	651	71	the	the	DET
cblr-11897	651	72	first	first	ADJ
cblr-11897	651	73	place	place	NOUN
cblr-11897	651	74	.	.	PUNCT
cblr-11897	652	1	officials	official	NOUN
cblr-11897	652	2	can	can	AUX
cblr-11897	652	3	do	do	VERB
cblr-11897	652	4	better	well	ADV
cblr-11897	652	5	.	.	PUNCT
cblr-11897	653	1	one	one	NUM
cblr-11897	653	2	option	option	NOUN
cblr-11897	653	3	is	be	AUX
cblr-11897	653	4	that	that	SCONJ
cblr-11897	653	5	officials	official	NOUN
cblr-11897	653	6	issue	issue	VERB
cblr-11897	653	7	“	"	PUNCT
cblr-11897	653	8	equity	equity	NOUN
cblr-11897	653	9	fines”—that	fines”—that	PRON
cblr-11897	653	10	is	be	AUX
cblr-11897	653	11	,	,	PUNCT
cblr-11897	653	12	force	force	VERB
cblr-11897	653	13	the	the	DET
cblr-11897	653	14	corporation	corporation	NOUN
cblr-11897	653	15	to	to	PART
cblr-11897	653	16	issue	issue	VERB
cblr-11897	653	17	new	new	ADJ
cblr-11897	653	18	shares	share	NOUN
cblr-11897	653	19	in	in	ADP
cblr-11897	653	20	the	the	DET
cblr-11897	653	21	company	company	NOUN
cblr-11897	653	22	to	to	PART
cblr-11897	653	23	pay	pay	VERB
cblr-11897	653	24	the	the	DET
cblr-11897	653	25	fine.155	fine.155	NOUN
cblr-11897	653	26	these	these	DET
cblr-11897	653	27	equity	equity	NOUN
cblr-11897	653	28	fines	fine	NOUN
cblr-11897	653	29	would	would	AUX
cblr-11897	653	30	impose	impose	VERB
cblr-11897	653	31	the	the	DET
cblr-11897	653	32	full	full	ADJ
cblr-11897	653	33	incidence	incidence	NOUN
cblr-11897	653	34	of	of	ADP
cblr-11897	653	35	liability	liability	NOUN
cblr-11897	653	36	on	on	ADP
cblr-11897	653	37	shareholders	shareholder	NOUN
cblr-11897	653	38	,	,	PUNCT
cblr-11897	653	39	and	and	CCONJ
cblr-11897	653	40	thereby	thereby	ADV
cblr-11897	653	41	would	would	AUX
cblr-11897	653	42	avoid	avoid	VERB
cblr-11897	653	43	collateral	collateral	ADJ
cblr-11897	653	44	consequences	consequence	NOUN
cblr-11897	653	45	.	.	PUNCT
cblr-11897	654	1	however	however	ADV
cblr-11897	654	2	,	,	PUNCT
cblr-11897	654	3	these	these	DET
cblr-11897	654	4	equity	equity	NOUN
cblr-11897	654	5	fines	fine	NOUN
cblr-11897	654	6	would	would	AUX
cblr-11897	654	7	also	also	ADV
cblr-11897	654	8	face	face	VERB
cblr-11897	654	9	practical	practical	ADJ
cblr-11897	654	10	barriers	barrier	NOUN
cblr-11897	654	11	,	,	PUNCT
cblr-11897	654	12	and	and	CCONJ
cblr-11897	654	13	may	may	AUX
cblr-11897	654	14	be	be	AUX
cblr-11897	654	15	unnecessary	unnecessary	ADJ
cblr-11897	654	16	in	in	ADP
cblr-11897	654	17	many	many	ADJ
cblr-11897	654	18	cases	case	NOUN
cblr-11897	654	19	.	.	PUNCT
cblr-11897	655	1	instead	instead	ADV
cblr-11897	655	2	,	,	PUNCT
cblr-11897	655	3	officials	official	NOUN
cblr-11897	655	4	can	can	AUX
cblr-11897	655	5	impose	impose	VERB
cblr-11897	655	6	regular	regular	ADJ
cblr-11897	655	7	monetary	monetary	ADJ
cblr-11897	655	8	liability	liability	NOUN
cblr-11897	655	9	subject	subject	ADJ
cblr-11897	655	10	to	to	ADP
cblr-11897	655	11	some	some	DET
cblr-11897	655	12	well	well	ADV
cblr-11897	655	13	-	-	PUNCT
cblr-11897	655	14	chosen	choose	VERB
cblr-11897	655	15	stipulations	stipulation	NOUN
cblr-11897	655	16	to	to	PART
cblr-11897	655	17	limit	limit	VERB
cblr-11897	655	18	collateral	collateral	ADJ
cblr-11897	655	19	consequences	consequence	NOUN
cblr-11897	655	20	and	and	CCONJ
cblr-11897	655	21	to	to	PART
cblr-11897	655	22	maximize	maximize	VERB
cblr-11897	655	23	the	the	DET
cblr-11897	655	24	amount	amount	NOUN
cblr-11897	655	25	actually	actually	ADV
cblr-11897	655	26	paid	pay	VERB
cblr-11897	655	27	by	by	ADP
cblr-11897	655	28	the	the	DET
cblr-11897	655	29	firm	firm	NOUN
cblr-11897	655	30	.	.	PUNCT
cblr-11897	656	1	officials	official	NOUN
cblr-11897	656	2	with	with	ADP
cblr-11897	656	3	legitimate	legitimate	ADJ
cblr-11897	656	4	concerns	concern	NOUN
cblr-11897	656	5	about	about	ADP
cblr-11897	656	6	collateral	collateral	ADJ
cblr-11897	656	7	consequences	consequence	NOUN
cblr-11897	656	8	could	could	AUX
cblr-11897	656	9	impose	impose	VERB
cblr-11897	656	10	liability	liability	NOUN
cblr-11897	656	11	subject	subject	NOUN
cblr-11897	656	12	to	to	ADP
cblr-11897	656	13	three	three	NUM
cblr-11897	656	14	conditions	condition	NOUN
cblr-11897	656	15	.	.	PUNCT
cblr-11897	657	1	first	first	ADV
cblr-11897	657	2	,	,	PUNCT
cblr-11897	657	3	the	the	DET
cblr-11897	657	4	fine	fine	NOUN
cblr-11897	657	5	does	do	AUX
cblr-11897	657	6	not	not	PART
cblr-11897	657	7	have	have	VERB
cblr-11897	657	8	any	any	DET
cblr-11897	657	9	set	set	ADJ
cblr-11897	657	10	payment	payment	NOUN
cblr-11897	657	11	schedule	schedule	NOUN
cblr-11897	657	12	—	—	PUNCT
cblr-11897	657	13	that	that	ADV
cblr-11897	657	14	is	is	ADV
cblr-11897	657	15	,	,	PUNCT
cblr-11897	657	16	the	the	DET
cblr-11897	657	17	firm	firm	NOUN
cblr-11897	657	18	can	can	AUX
cblr-11897	657	19	pay	pay	VERB
cblr-11897	657	20	the	the	DET
cblr-11897	657	21	fine	fine	NOUN
cblr-11897	657	22	whenever	whenever	SCONJ
cblr-11897	657	23	it	it	PRON
cblr-11897	657	24	154	154	NUM
cblr-11897	657	25	u.s	u.s	PROPN
cblr-11897	657	26	.	.	PROPN
cblr-11897	657	27	dep’t	dep’t	NOUN
cblr-11897	657	28	of	of	ADP
cblr-11897	657	29	just	just	ADV
cblr-11897	657	30	.	.	PUNCT
cblr-11897	658	1	,	,	PUNCT
cblr-11897	658	2	just	just	ADV
cblr-11897	658	3	.	.	PUNCT
cblr-11897	659	1	manual	manual	ADJ
cblr-11897	659	2	§	§	PROPN
cblr-11897	659	3	4	4	NUM
cblr-11897	659	4	-	-	SYM
cblr-11897	659	5	3.210	3.210	NUM
cblr-11897	659	6	(	(	PUNCT
cblr-11897	659	7	2018	2018	NUM
cblr-11897	659	8	)	)	PUNCT
cblr-11897	659	9	.	.	PUNCT
cblr-11897	660	1	155	155	NUM
cblr-11897	660	2	john	john	PROPN
cblr-11897	660	3	c.	c.	PROPN
cblr-11897	660	4	coffee	coffee	PROPN
cblr-11897	660	5	jr	jr	PROPN
cblr-11897	660	6	.	.	PROPN
cblr-11897	660	7	,	,	PUNCT
cblr-11897	660	8	making	make	VERB
cblr-11897	660	9	the	the	DET
cblr-11897	660	10	punishment	punishment	NOUN
cblr-11897	660	11	fit	fit	VERB
cblr-11897	660	12	the	the	DET
cblr-11897	660	13	corporation	corporation	NOUN
cblr-11897	660	14	:	:	PUNCT
cblr-11897	660	15	the	the	DET
cblr-11897	660	16	problems	problem	NOUN
cblr-11897	660	17	of	of	ADP
cblr-11897	660	18	finding	find	VERB
cblr-11897	660	19	an	an	DET
cblr-11897	660	20	optimal	optimal	ADJ
cblr-11897	660	21	corporate	corporate	ADJ
cblr-11897	660	22	criminal	criminal	ADJ
cblr-11897	660	23	sanction	sanction	NOUN
cblr-11897	660	24	,	,	PUNCT
cblr-11897	660	25	n.	n.	PROPN
cblr-11897	660	26	ill	ill	PROPN
cblr-11897	660	27	.	.	PUNCT
cblr-11897	661	1	u.	u.	PROPN
cblr-11897	661	2	l.	l.	PROPN
cblr-11897	661	3	rev	rev	PROPN
cblr-11897	661	4	.	.	PROPN
cblr-11897	661	5	,	,	PUNCT
cblr-11897	661	6	3	3	NUM
cblr-11897	661	7	,	,	PUNCT
cblr-11897	661	8	19	19	NUM
cblr-11897	661	9	(	(	PUNCT
cblr-11897	661	10	1980	1980	NUM
cblr-11897	661	11	)	)	PUNCT
cblr-11897	661	12	;	;	PUNCT
cblr-11897	661	13	atkinson	atkinson	PROPN
cblr-11897	661	14	,	,	PUNCT
cblr-11897	661	15	supra	supra	PROPN
cblr-11897	661	16	note	note	PROPN
cblr-11897	661	17	187	187	NUM
cblr-11897	661	18	,	,	PUNCT
cblr-11897	661	19	at	at	ADP
cblr-11897	661	20	13	13	NUM
cblr-11897	661	21	(	(	PUNCT
cblr-11897	661	22	analyzing	analyze	VERB
cblr-11897	661	23	capital	capital	NOUN
cblr-11897	661	24	structure	structure	NOUN
cblr-11897	661	25	and	and	CCONJ
cblr-11897	661	26	corporate	corporate	ADJ
cblr-11897	661	27	malfeasance	malfeasance	NOUN
cblr-11897	661	28	decisions	decision	NOUN
cblr-11897	661	29	in	in	ADP
cblr-11897	661	30	a	a	DET
cblr-11897	661	31	rational	rational	ADJ
cblr-11897	661	32	expectations	expectation	NOUN
cblr-11897	661	33	model	model	NOUN
cblr-11897	661	34	)	)	PUNCT
cblr-11897	661	35	.	.	PUNCT
cblr-11897	662	1	because	because	SCONJ
cblr-11897	662	2	officials	official	NOUN
cblr-11897	662	3	can	can	AUX
cblr-11897	662	4	not	not	PART
cblr-11897	662	5	commit	commit	VERB
cblr-11897	662	6	to	to	ADP
cblr-11897	662	7	a	a	DET
cblr-11897	662	8	fine	fine	ADJ
cblr-11897	662	9	schedule	schedule	NOUN
cblr-11897	662	10	ex	ex	X
cblr-11897	662	11	ante	ante	NOUN
cblr-11897	662	12	,	,	PUNCT
cblr-11897	662	13	they	they	PRON
cblr-11897	662	14	may	may	AUX
cblr-11897	662	15	ex	ex	PRON
cblr-11897	662	16	post	post	AUX
cblr-11897	662	17	reduce	reduce	VERB
cblr-11897	662	18	liability	liability	NOUN
cblr-11897	662	19	because	because	SCONJ
cblr-11897	662	20	of	of	ADP
cblr-11897	662	21	collateral	collateral	ADJ
cblr-11897	662	22	consequences	consequence	NOUN
cblr-11897	662	23	,	,	PUNCT
cblr-11897	662	24	this	this	PRON
cblr-11897	662	25	has	have	VERB
cblr-11897	662	26	the	the	DET
cblr-11897	662	27	effect	effect	NOUN
cblr-11897	662	28	of	of	ADP
cblr-11897	662	29	firms	firm	NOUN
cblr-11897	662	30	over	over	ADP
cblr-11897	662	31	-	-	PUNCT
cblr-11897	662	32	borrowing	borrowing	NOUN
cblr-11897	662	33	in	in	ADP
cblr-11897	662	34	order	order	NOUN
cblr-11897	662	35	to	to	PART
cblr-11897	662	36	exploit	exploit	VERB
cblr-11897	662	37	fears	fear	NOUN
cblr-11897	662	38	of	of	ADP
cblr-11897	662	39	collateral	collateral	ADJ
cblr-11897	662	40	consequences	consequence	NOUN
cblr-11897	662	41	.	.	PUNCT
cblr-11897	663	1	i	i	PRON
cblr-11897	663	2	show	show	VERB
cblr-11897	663	3	how	how	SCONJ
cblr-11897	663	4	mandatory	mandatory	ADJ
cblr-11897	663	5	equity	equity	NOUN
cblr-11897	663	6	issuances	issuance	NOUN
cblr-11897	663	7	can	can	AUX
cblr-11897	663	8	overcome	overcome	VERB
cblr-11897	663	9	officials	official	NOUN
cblr-11897	663	10	’	’	PART
cblr-11897	663	11	inability	inability	NOUN
cblr-11897	663	12	to	to	PART
cblr-11897	663	13	commit	commit	VERB
cblr-11897	663	14	and	and	CCONJ
cblr-11897	663	15	thereby	thereby	ADV
cblr-11897	663	16	lead	lead	VERB
cblr-11897	663	17	to	to	ADP
cblr-11897	663	18	the	the	DET
cblr-11897	663	19	first	first	ADJ
cblr-11897	663	20	best	good	ADJ
cblr-11897	663	21	.	.	PUNCT
cblr-11897	664	1	no	no	INTJ
cblr-11897	664	2	.	.	NOUN
cblr-11897	664	3	1	1	NUM
cblr-11897	664	4	]	]	X
cblr-11897	664	5	corporate	corporate	ADJ
cblr-11897	664	6	liability	liability	NOUN
cblr-11897	664	7	,	,	PUNCT
cblr-11897	664	8	collateral	collateral	ADJ
cblr-11897	664	9	consequences	consequence	NOUN
cblr-11897	664	10	,	,	PUNCT
cblr-11897	664	11	&	&	CCONJ
cblr-11897	664	12	capital	capital	NOUN
cblr-11897	664	13	structure	structure	NOUN
cblr-11897	664	14	43	43	NUM
cblr-11897	665	1	wishes.156	wishes.156	NOUN
cblr-11897	665	2	the	the	DET
cblr-11897	665	3	absence	absence	NOUN
cblr-11897	665	4	of	of	ADP
cblr-11897	665	5	fixed	fix	VERB
cblr-11897	665	6	payments	payment	NOUN
cblr-11897	665	7	means	mean	VERB
cblr-11897	665	8	that	that	SCONJ
cblr-11897	665	9	a	a	DET
cblr-11897	665	10	distressed	distressed	ADJ
cblr-11897	665	11	firm	firm	NOUN
cblr-11897	665	12	can	can	AUX
cblr-11897	665	13	pay	pay	VERB
cblr-11897	665	14	other	other	ADJ
cblr-11897	665	15	debts	debt	NOUN
cblr-11897	665	16	and	and	CCONJ
cblr-11897	665	17	avoid	avoid	VERB
cblr-11897	665	18	covenant	covenant	ADJ
cblr-11897	665	19	violations	violation	NOUN
cblr-11897	665	20	.	.	PUNCT
cblr-11897	666	1	second	second	ADJ
cblr-11897	666	2	,	,	PUNCT
cblr-11897	666	3	because	because	SCONJ
cblr-11897	666	4	the	the	DET
cblr-11897	666	5	fine	fine	NOUN
cblr-11897	666	6	is	be	AUX
cblr-11897	666	7	not	not	PART
cblr-11897	666	8	paid	pay	VERB
cblr-11897	666	9	immediately	immediately	ADV
cblr-11897	666	10	,	,	PUNCT
cblr-11897	666	11	the	the	DET
cblr-11897	666	12	outstanding	outstanding	ADJ
cblr-11897	666	13	liability	liability	NOUN
cblr-11897	666	14	would	would	AUX
cblr-11897	666	15	continually	continually	ADV
cblr-11897	666	16	accrue	accrue	VERB
cblr-11897	666	17	interest	interest	NOUN
cblr-11897	666	18	.	.	PUNCT
cblr-11897	667	1	this	this	PRON
cblr-11897	667	2	means	mean	VERB
cblr-11897	667	3	that	that	SCONJ
cblr-11897	667	4	the	the	DET
cblr-11897	667	5	firm	firm	NOUN
cblr-11897	667	6	is	be	AUX
cblr-11897	667	7	not	not	PART
cblr-11897	667	8	saving	save	VERB
cblr-11897	667	9	money	money	NOUN
cblr-11897	667	10	by	by	ADP
cblr-11897	667	11	paying	pay	VERB
cblr-11897	667	12	a	a	DET
cblr-11897	667	13	discounted	discount	VERB
cblr-11897	667	14	fine	fine	NOUN
cblr-11897	667	15	in	in	ADP
cblr-11897	667	16	the	the	DET
cblr-11897	667	17	future	future	NOUN
cblr-11897	667	18	.	.	PUNCT
cblr-11897	668	1	third	third	ADJ
cblr-11897	668	2	,	,	PUNCT
cblr-11897	668	3	the	the	DET
cblr-11897	668	4	firm	firm	NOUN
cblr-11897	668	5	can	can	AUX
cblr-11897	668	6	not	not	PART
cblr-11897	668	7	pay	pay	VERB
cblr-11897	668	8	dividends	dividend	NOUN
cblr-11897	668	9	or	or	CCONJ
cblr-11897	668	10	repurchase	repurchase	VERB
cblr-11897	668	11	shares	share	NOUN
cblr-11897	668	12	until	until	SCONJ
cblr-11897	668	13	the	the	DET
cblr-11897	668	14	liability	liability	NOUN
cblr-11897	668	15	is	be	AUX
cblr-11897	668	16	fully	fully	ADV
cblr-11897	668	17	repaid	repay	VERB
cblr-11897	668	18	.	.	PUNCT
cblr-11897	669	1	this	this	PRON
cblr-11897	669	2	ensures	ensure	VERB
cblr-11897	669	3	that	that	SCONJ
cblr-11897	669	4	the	the	DET
cblr-11897	669	5	government	government	NOUN
cblr-11897	669	6	’s	’s	PART
cblr-11897	669	7	claim	claim	NOUN
cblr-11897	669	8	is	be	AUX
cblr-11897	669	9	higher	high	ADJ
cblr-11897	669	10	in	in	ADP
cblr-11897	669	11	priority	priority	NOUN
cblr-11897	669	12	than	than	ADP
cblr-11897	669	13	those	those	PRON
cblr-11897	669	14	of	of	ADP
cblr-11897	669	15	shareholders	shareholder	NOUN
cblr-11897	669	16	.	.	PUNCT
cblr-11897	670	1	taken	take	VERB
cblr-11897	670	2	together	together	ADV
cblr-11897	670	3	,	,	PUNCT
cblr-11897	670	4	this	this	PRON
cblr-11897	670	5	effectively	effectively	ADV
cblr-11897	670	6	structures	structure	VERB
cblr-11897	670	7	liability	liability	NOUN
cblr-11897	670	8	akin	akin	ADJ
cblr-11897	670	9	to	to	ADP
cblr-11897	670	10	a	a	DET
cblr-11897	670	11	callable	callable	ADJ
cblr-11897	670	12	preferred	preferred	ADJ
cblr-11897	670	13	share	share	NOUN
cblr-11897	670	14	of	of	ADP
cblr-11897	670	15	stock	stock	NOUN
cblr-11897	670	16	.	.	PUNCT
cblr-11897	671	1	there	there	PRON
cblr-11897	671	2	are	be	VERB
cblr-11897	671	3	obviously	obviously	ADV
cblr-11897	671	4	other	other	ADJ
cblr-11897	671	5	considerations	consideration	NOUN
cblr-11897	671	6	that	that	PRON
cblr-11897	671	7	would	would	AUX
cblr-11897	671	8	go	go	VERB
cblr-11897	671	9	into	into	ADP
cblr-11897	671	10	structuring	structure	VERB
cblr-11897	671	11	the	the	DET
cblr-11897	671	12	liability	liability	NOUN
cblr-11897	671	13	payment,157	payment,157	NOUN
cblr-11897	671	14	and	and	CCONJ
cblr-11897	671	15	other	other	ADJ
cblr-11897	671	16	innovations	innovation	NOUN
cblr-11897	671	17	that	that	PRON
cblr-11897	671	18	could	could	AUX
cblr-11897	671	19	be	be	AUX
cblr-11897	671	20	made	make	VERB
cblr-11897	671	21	.	.	PUNCT
cblr-11897	672	1	but	but	CCONJ
cblr-11897	672	2	the	the	DET
cblr-11897	672	3	key	key	NOUN
cblr-11897	672	4	here	here	ADV
cblr-11897	672	5	is	be	AUX
cblr-11897	672	6	that	that	SCONJ
cblr-11897	672	7	there	there	PRON
cblr-11897	672	8	are	be	VERB
cblr-11897	672	9	clear	clear	ADJ
cblr-11897	672	10	improvements	improvement	NOUN
cblr-11897	672	11	that	that	PRON
cblr-11897	672	12	can	can	AUX
cblr-11897	672	13	be	be	AUX
cblr-11897	672	14	made	make	VERB
cblr-11897	672	15	over	over	ADP
cblr-11897	672	16	simply	simply	ADV
cblr-11897	672	17	reducing	reduce	VERB
cblr-11897	672	18	or	or	CCONJ
cblr-11897	672	19	delaying	delay	VERB
cblr-11897	672	20	liability	liability	NOUN
cblr-11897	672	21	payments	payment	NOUN
cblr-11897	672	22	.	.	PUNCT
cblr-11897	673	1	regardless	regardless	ADV
cblr-11897	673	2	of	of	ADP
cblr-11897	673	3	how	how	SCONJ
cblr-11897	673	4	officials	official	NOUN
cblr-11897	673	5	proceed	proceed	VERB
cblr-11897	673	6	in	in	ADP
cblr-11897	673	7	terms	term	NOUN
cblr-11897	673	8	of	of	ADP
cblr-11897	673	9	structuring	structure	VERB
cblr-11897	673	10	or	or	CCONJ
cblr-11897	673	11	reducing	reduce	VERB
cblr-11897	673	12	liability	liability	NOUN
cblr-11897	673	13	,	,	PUNCT
cblr-11897	673	14	disclosures	disclosure	NOUN
cblr-11897	673	15	must	must	AUX
cblr-11897	673	16	be	be	AUX
cblr-11897	673	17	improved	improve	VERB
cblr-11897	673	18	.	.	PUNCT
cblr-11897	674	1	a	a	DET
cblr-11897	674	2	unifying	unifying	ADJ
cblr-11897	674	3	theme	theme	NOUN
cblr-11897	674	4	in	in	ADP
cblr-11897	674	5	every	every	DET
cblr-11897	674	6	case	case	NOUN
cblr-11897	674	7	considered	consider	VERB
cblr-11897	674	8	in	in	ADP
cblr-11897	674	9	section	section	NOUN
cblr-11897	674	10	iii	iii	NOUN
cblr-11897	674	11	is	be	AUX
cblr-11897	674	12	the	the	DET
cblr-11897	674	13	lack	lack	NOUN
cblr-11897	674	14	of	of	ADP
cblr-11897	674	15	effective	effective	ADJ
cblr-11897	674	16	disclosure	disclosure	NOUN
cblr-11897	674	17	by	by	ADP
cblr-11897	674	18	officials	official	NOUN
cblr-11897	674	19	.	.	PUNCT
cblr-11897	675	1	in	in	ADP
cblr-11897	675	2	most	most	ADJ
cblr-11897	675	3	of	of	ADP
cblr-11897	675	4	the	the	DET
cblr-11897	675	5	cases	case	NOUN
cblr-11897	675	6	where	where	SCONJ
cblr-11897	675	7	penalties	penalty	NOUN
cblr-11897	675	8	imposed	impose	VERB
cblr-11897	675	9	on	on	ADP
cblr-11897	675	10	public	public	ADJ
cblr-11897	675	11	corporations	corporation	NOUN
cblr-11897	675	12	were	be	AUX
cblr-11897	675	13	reduced	reduce	VERB
cblr-11897	675	14	,	,	PUNCT
cblr-11897	675	15	there	there	PRON
cblr-11897	675	16	is	be	VERB
cblr-11897	675	17	little	little	ADJ
cblr-11897	675	18	indication	indication	NOUN
cblr-11897	675	19	that	that	SCONJ
cblr-11897	675	20	the	the	DET
cblr-11897	675	21	firms	firm	NOUN
cblr-11897	675	22	faced	face	VERB
cblr-11897	675	23	true	true	ADJ
cblr-11897	675	24	financial	financial	ADJ
cblr-11897	675	25	distress	distress	NOUN
cblr-11897	675	26	.	.	PUNCT
cblr-11897	676	1	vague	vague	ADJ
cblr-11897	676	2	statements	statement	NOUN
cblr-11897	676	3	that	that	PRON
cblr-11897	676	4	higher	high	ADJ
cblr-11897	676	5	fines	fine	NOUN
cblr-11897	676	6	would	would	AUX
cblr-11897	676	7	jeopardize	jeopardize	VERB
cblr-11897	676	8	a	a	DET
cblr-11897	676	9	firm	firm	NOUN
cblr-11897	676	10	’s	’s	PART
cblr-11897	676	11	“	"	PUNCT
cblr-11897	676	12	solvency	solvency	NOUN
cblr-11897	676	13	,	,	PUNCT
cblr-11897	676	14	”	"	PUNCT
cblr-11897	676	15	“	"	PUNCT
cblr-11897	676	16	ability	ability	NOUN
cblr-11897	676	17	to	to	PART
cblr-11897	676	18	compete	compete	VERB
cblr-11897	676	19	,	,	PUNCT
cblr-11897	676	20	”	"	PUNCT
cblr-11897	676	21	“	"	PUNCT
cblr-11897	676	22	ability	ability	NOUN
cblr-11897	676	23	to	to	PART
cblr-11897	676	24	fund	fund	VERB
cblr-11897	676	25	its	its	PRON
cblr-11897	676	26	pension	pension	NOUN
cblr-11897	676	27	obligations	obligation	NOUN
cblr-11897	676	28	,	,	PUNCT
cblr-11897	676	29	”	"	PUNCT
cblr-11897	676	30	“	"	PUNCT
cblr-11897	676	31	continued	continue	VERB
cblr-11897	676	32	viability	viability	NOUN
cblr-11897	676	33	,	,	PUNCT
cblr-11897	676	34	”	"	PUNCT
cblr-11897	676	35	or	or	CCONJ
cblr-11897	676	36	its	its	PRON
cblr-11897	676	37	“	"	PUNCT
cblr-11897	676	38	ability	ability	NOUN
cblr-11897	676	39	to	to	PART
cblr-11897	676	40	make	make	VERB
cblr-11897	676	41	restitution	restitution	NOUN
cblr-11897	676	42	to	to	ADP
cblr-11897	676	43	victims	victim	NOUN
cblr-11897	676	44	”	"	PUNCT
cblr-11897	676	45	are	be	AUX
cblr-11897	676	46	not	not	PART
cblr-11897	676	47	enough	enough	ADJ
cblr-11897	676	48	.	.	PUNCT
cblr-11897	677	1	neither	neither	CCONJ
cblr-11897	677	2	are	be	AUX
cblr-11897	677	3	unsubstantiated	unsubstantiated	ADJ
cblr-11897	677	4	claims	claim	NOUN
cblr-11897	677	5	about	about	ADP
cblr-11897	677	6	prospective	prospective	ADJ
cblr-11897	677	7	job	job	NOUN
cblr-11897	677	8	losses	loss	NOUN
cblr-11897	677	9	,	,	PUNCT
cblr-11897	677	10	inability	inability	NOUN
cblr-11897	677	11	to	to	PART
cblr-11897	677	12	invest	invest	VERB
cblr-11897	677	13	,	,	PUNCT
cblr-11897	677	14	or	or	CCONJ
cblr-11897	677	15	a	a	DET
cblr-11897	677	16	more	more	ADV
cblr-11897	677	17	general	general	ADJ
cblr-11897	677	18	inability	inability	NOUN
cblr-11897	677	19	to	to	PART
cblr-11897	677	20	pay	pay	VERB
cblr-11897	677	21	.	.	PUNCT
cblr-11897	678	1	if	if	SCONJ
cblr-11897	678	2	an	an	DET
cblr-11897	678	3	official	official	NOUN
cblr-11897	678	4	is	be	AUX
cblr-11897	678	5	going	go	VERB
cblr-11897	678	6	to	to	PART
cblr-11897	678	7	reduce	reduce	VERB
cblr-11897	678	8	liability	liability	NOUN
cblr-11897	678	9	because	because	SCONJ
cblr-11897	678	10	of	of	ADP
cblr-11897	678	11	collateral	collateral	ADJ
cblr-11897	678	12	consequences	consequence	NOUN
cblr-11897	678	13	,	,	PUNCT
cblr-11897	678	14	that	that	DET
cblr-11897	678	15	official	official	NOUN
cblr-11897	678	16	should	should	AUX
cblr-11897	678	17	provide	provide	VERB
cblr-11897	678	18	detailed	detailed	ADJ
cblr-11897	678	19	evidence	evidence	NOUN
cblr-11897	678	20	156	156	NUM
cblr-11897	678	21	for	for	ADP
cblr-11897	678	22	administrative	administrative	ADJ
cblr-11897	678	23	reasons	reason	NOUN
cblr-11897	678	24	,	,	PUNCT
cblr-11897	678	25	it	it	PRON
cblr-11897	678	26	may	may	AUX
cblr-11897	678	27	make	make	VERB
cblr-11897	678	28	sense	sense	NOUN
cblr-11897	678	29	to	to	PART
cblr-11897	678	30	set	set	VERB
cblr-11897	678	31	a	a	DET
cblr-11897	678	32	maximum	maximum	ADJ
cblr-11897	678	33	time	time	NOUN
cblr-11897	678	34	limit	limit	NOUN
cblr-11897	678	35	(	(	PUNCT
cblr-11897	678	36	e.g.	e.g.	ADV
cblr-11897	678	37	,	,	PUNCT
cblr-11897	678	38	ten	ten	NUM
cblr-11897	678	39	years	year	NOUN
cblr-11897	678	40	)	)	PUNCT
cblr-11897	678	41	so	so	SCONJ
cblr-11897	678	42	that	that	SCONJ
cblr-11897	678	43	the	the	DET
cblr-11897	678	44	government	government	NOUN
cblr-11897	678	45	does	do	AUX
cblr-11897	678	46	not	not	PART
cblr-11897	678	47	have	have	VERB
cblr-11897	678	48	to	to	PART
cblr-11897	678	49	oversee	oversee	VERB
cblr-11897	678	50	the	the	DET
cblr-11897	678	51	fine	fine	NOUN
cblr-11897	678	52	for	for	ADP
cblr-11897	678	53	an	an	DET
cblr-11897	678	54	indefinite	indefinite	ADJ
cblr-11897	678	55	period	period	NOUN
cblr-11897	678	56	.	.	PUNCT
cblr-11897	679	1	157	157	NUM
cblr-11897	679	2	stewart	stewart	PROPN
cblr-11897	679	3	c.	c.	PROPN
cblr-11897	679	4	myers	myers	PROPN
cblr-11897	679	5	&	&	CCONJ
cblr-11897	679	6	nicholas	nicholas	PROPN
cblr-11897	679	7	s.	s.	PROPN
cblr-11897	679	8	majluf	majluf	PROPN
cblr-11897	679	9	,	,	PUNCT
cblr-11897	679	10	corporate	corporate	ADJ
cblr-11897	679	11	financing	financing	NOUN
cblr-11897	679	12	and	and	CCONJ
cblr-11897	679	13	investment	investment	NOUN
cblr-11897	679	14	decisions	decision	NOUN
cblr-11897	679	15	when	when	SCONJ
cblr-11897	679	16	firms	firm	NOUN
cblr-11897	679	17	have	have	VERB
cblr-11897	679	18	information	information	NOUN
cblr-11897	679	19	that	that	SCONJ
cblr-11897	679	20	investors	investor	NOUN
cblr-11897	679	21	do	do	AUX
cblr-11897	679	22	not	not	PART
cblr-11897	679	23	have	have	AUX
cblr-11897	679	24	,	,	PUNCT
cblr-11897	679	25	13	13	NUM
cblr-11897	679	26	j.	j.	PROPN
cblr-11897	679	27	fin	fin	PROPN
cblr-11897	679	28	.	.	PUNCT
cblr-11897	679	29	econ	econ	PROPN
cblr-11897	679	30	.	.	PUNCT
cblr-11897	679	31	187	187	NUM
cblr-11897	679	32	,	,	PUNCT
cblr-11897	679	33	187	187	NUM
cblr-11897	679	34	(	(	PUNCT
cblr-11897	679	35	1984	1984	NUM
cblr-11897	679	36	)	)	PUNCT
cblr-11897	679	37	;	;	PUNCT
cblr-11897	679	38	michael	michael	PROPN
cblr-11897	679	39	c.	c.	PROPN
cblr-11897	679	40	jensen	jensen	PROPN
cblr-11897	679	41	&	&	CCONJ
cblr-11897	679	42	william	william	PROPN
cblr-11897	679	43	h.	h.	PROPN
cblr-11897	679	44	meckling	meckling	PROPN
cblr-11897	679	45	,	,	PUNCT
cblr-11897	679	46	theory	theory	NOUN
cblr-11897	679	47	of	of	ADP
cblr-11897	679	48	the	the	DET
cblr-11897	679	49	firm	firm	NOUN
cblr-11897	679	50	:	:	PUNCT
cblr-11897	679	51	managerial	managerial	ADJ
cblr-11897	679	52	behavior	behavior	NOUN
cblr-11897	679	53	,	,	PUNCT
cblr-11897	679	54	agency	agency	NOUN
cblr-11897	679	55	cost	cost	NOUN
cblr-11897	679	56	and	and	CCONJ
cblr-11897	679	57	ownership	ownership	NOUN
cblr-11897	679	58	structure,3	structure,3	NOUN
cblr-11897	679	59	j.	j.	PROPN
cblr-11897	679	60	fin	fin	PROPN
cblr-11897	679	61	.	.	PUNCT
cblr-11897	679	62	econ	econ	PROPN
cblr-11897	679	63	.	.	PUNCT
cblr-11897	679	64	305	305	NUM
cblr-11897	679	65	,	,	PUNCT
cblr-11897	679	66	357	357	NUM
cblr-11897	679	67	(	(	PUNCT
cblr-11897	679	68	1976	1976	NUM
cblr-11897	679	69	)	)	PUNCT
cblr-11897	679	70	;	;	PUNCT
cblr-11897	679	71	structuring	structure	VERB
cblr-11897	679	72	liability	liability	NOUN
cblr-11897	679	73	in	in	ADP
cblr-11897	679	74	this	this	DET
cblr-11897	679	75	manner	manner	NOUN
cblr-11897	679	76	would	would	AUX
cblr-11897	679	77	be	be	AUX
cblr-11897	679	78	an	an	DET
cblr-11897	679	79	improvement	improvement	NOUN
cblr-11897	679	80	,	,	PUNCT
cblr-11897	679	81	but	but	CCONJ
cblr-11897	679	82	would	would	AUX
cblr-11897	679	83	not	not	PART
cblr-11897	679	84	be	be	AUX
cblr-11897	679	85	perfect	perfect	ADJ
cblr-11897	679	86	.	.	PUNCT
cblr-11897	680	1	by	by	ADP
cblr-11897	680	2	changing	change	VERB
cblr-11897	680	3	the	the	DET
cblr-11897	680	4	firm	firm	NOUN
cblr-11897	680	5	’s	’s	PART
cblr-11897	680	6	capital	capital	NOUN
cblr-11897	680	7	structure	structure	NOUN
cblr-11897	680	8	,	,	PUNCT
cblr-11897	680	9	this	this	DET
cblr-11897	680	10	liability	liability	NOUN
cblr-11897	680	11	may	may	AUX
cblr-11897	680	12	change	change	VERB
cblr-11897	680	13	its	its	PRON
cblr-11897	680	14	risk	risk	NOUN
cblr-11897	680	15	profile	profile	NOUN
cblr-11897	680	16	and	and	CCONJ
cblr-11897	680	17	actions	action	NOUN
cblr-11897	680	18	.	.	PUNCT
cblr-11897	681	1	44	44	NUM
cblr-11897	681	2	columbia	columbia	PROPN
cblr-11897	681	3	business	business	NOUN
cblr-11897	681	4	law	law	PROPN
cblr-11897	681	5	review	review	NOUN
cblr-11897	681	6	[	[	X
cblr-11897	681	7	vol	vol	NOUN
cblr-11897	681	8	.	.	PUNCT
cblr-11897	681	9	2023	2023	NUM
cblr-11897	681	10	supporting	support	VERB
cblr-11897	681	11	that	that	DET
cblr-11897	681	12	claim	claim	NOUN
cblr-11897	681	13	.	.	PUNCT
cblr-11897	682	1	moreover	moreover	ADV
cblr-11897	682	2	,	,	PUNCT
cblr-11897	682	3	settlement	settlement	NOUN
cblr-11897	682	4	agreements	agreement	NOUN
cblr-11897	682	5	do	do	AUX
cblr-11897	682	6	not	not	PART
cblr-11897	682	7	generally	generally	ADV
cblr-11897	682	8	make	make	VERB
cblr-11897	682	9	it	it	PRON
cblr-11897	682	10	possible	possible	ADJ
cblr-11897	682	11	to	to	PART
cblr-11897	682	12	know	know	VERB
cblr-11897	682	13	how	how	SCONJ
cblr-11897	682	14	much	much	ADJ
cblr-11897	682	15	a	a	DET
cblr-11897	682	16	fine	fine	NOUN
cblr-11897	682	17	has	have	AUX
cblr-11897	682	18	been	be	AUX
cblr-11897	682	19	reduced	reduce	VERB
cblr-11897	682	20	by	by	ADP
cblr-11897	682	21	.	.	PUNCT
cblr-11897	683	1	this	this	PRON
cblr-11897	683	2	means	mean	VERB
cblr-11897	683	3	that	that	SCONJ
cblr-11897	683	4	we	we	PRON
cblr-11897	683	5	simply	simply	ADV
cblr-11897	683	6	do	do	AUX
cblr-11897	683	7	not	not	PART
cblr-11897	683	8	know	know	VERB
cblr-11897	683	9	whether	whether	SCONJ
cblr-11897	683	10	full	full	ADJ
cblr-11897	683	11	liability	liability	NOUN
cblr-11897	683	12	would	would	AUX
cblr-11897	683	13	have	have	AUX
cblr-11897	683	14	led	lead	VERB
cblr-11897	683	15	to	to	ADP
cblr-11897	683	16	collateral	collateral	ADJ
cblr-11897	683	17	consequences	consequence	NOUN
cblr-11897	683	18	.	.	PUNCT
cblr-11897	684	1	hundreds	hundred	NOUN
cblr-11897	684	2	of	of	ADP
cblr-11897	684	3	firms	firm	NOUN
cblr-11897	684	4	have	have	AUX
cblr-11897	684	5	had	have	VERB
cblr-11897	684	6	liability	liability	NOUN
cblr-11897	684	7	reduced	reduce	VERB
cblr-11897	684	8	under	under	ADP
cblr-11897	684	9	federal	federal	ADJ
cblr-11897	684	10	guidelines	guideline	NOUN
cblr-11897	684	11	that	that	PRON
cblr-11897	684	12	permit	permit	VERB
cblr-11897	684	13	reductions	reduction	NOUN
cblr-11897	684	14	because	because	SCONJ
cblr-11897	684	15	of	of	ADP
cblr-11897	684	16	collateral	collateral	ADJ
cblr-11897	684	17	consequences	consequence	NOUN
cblr-11897	684	18	or	or	CCONJ
cblr-11897	684	19	inability	inability	NOUN
cblr-11897	684	20	to	to	PART
cblr-11897	684	21	pay	pay	VERB
cblr-11897	684	22	.	.	PUNCT
cblr-11897	685	1	focusing	focus	VERB
cblr-11897	685	2	on	on	ADP
cblr-11897	685	3	just	just	ADV
cblr-11897	685	4	the	the	DET
cblr-11897	685	5	small	small	ADJ
cblr-11897	685	6	number	number	NOUN
cblr-11897	685	7	of	of	ADP
cblr-11897	685	8	public	public	ADJ
cblr-11897	685	9	firms	firm	NOUN
cblr-11897	685	10	,	,	PUNCT
cblr-11897	685	11	the	the	DET
cblr-11897	685	12	total	total	ADJ
cblr-11897	685	13	penalties	penalty	NOUN
cblr-11897	685	14	imposed	impose	VERB
cblr-11897	685	15	are	be	AUX
cblr-11897	685	16	billions	billion	NOUN
cblr-11897	685	17	of	of	ADP
cblr-11897	685	18	dollars	dollar	NOUN
cblr-11897	685	19	below	below	ADP
cblr-11897	685	20	guideline	guideline	NOUN
cblr-11897	685	21	ranges	range	NOUN
cblr-11897	685	22	.	.	PUNCT
cblr-11897	686	1	and	and	CCONJ
cblr-11897	686	2	in	in	ADP
cblr-11897	686	3	most	most	ADJ
cblr-11897	686	4	cases	case	NOUN
cblr-11897	686	5	,	,	PUNCT
cblr-11897	686	6	it	it	PRON
cblr-11897	686	7	appears	appear	VERB
cblr-11897	686	8	that	that	SCONJ
cblr-11897	686	9	the	the	DET
cblr-11897	686	10	reductions	reduction	NOUN
cblr-11897	686	11	were	be	AUX
cblr-11897	686	12	unnecessary	unnecessary	ADJ
cblr-11897	686	13	.	.	PUNCT
cblr-11897	687	1	however	however	ADV
cblr-11897	687	2	,	,	PUNCT
cblr-11897	687	3	because	because	SCONJ
cblr-11897	687	4	of	of	ADP
cblr-11897	687	5	poor	poor	ADJ
cblr-11897	687	6	disclosure	disclosure	NOUN
cblr-11897	687	7	,	,	PUNCT
cblr-11897	687	8	it	it	PRON
cblr-11897	687	9	is	be	AUX
cblr-11897	687	10	hard	hard	ADJ
cblr-11897	687	11	to	to	PART
cblr-11897	687	12	even	even	ADV
cblr-11897	687	13	identify	identify	VERB
cblr-11897	687	14	all	all	DET
cblr-11897	687	15	the	the	DET
cblr-11897	687	16	cases	case	NOUN
cblr-11897	687	17	where	where	SCONJ
cblr-11897	687	18	liability	liability	NOUN
cblr-11897	687	19	was	be	AUX
cblr-11897	687	20	reduced	reduce	VERB
cblr-11897	687	21	—	—	PUNCT
cblr-11897	687	22	or	or	CCONJ
cblr-11897	687	23	by	by	ADP
cblr-11897	687	24	how	how	SCONJ
cblr-11897	687	25	much	much	ADJ
cblr-11897	687	26	.	.	PUNCT
cblr-11897	688	1	increasing	increase	VERB
cblr-11897	688	2	disclosure	disclosure	NOUN
cblr-11897	688	3	is	be	AUX
cblr-11897	688	4	an	an	DET
cblr-11897	688	5	important	important	ADJ
cblr-11897	688	6	first	first	ADJ
cblr-11897	688	7	step	step	NOUN
cblr-11897	688	8	in	in	ADP
cblr-11897	688	9	ensuring	ensure	VERB
cblr-11897	688	10	that	that	SCONJ
cblr-11897	688	11	firms	firm	NOUN
cblr-11897	688	12	are	be	AUX
cblr-11897	688	13	not	not	PART
cblr-11897	688	14	unduly	unduly	ADV
cblr-11897	688	15	profiting	profit	VERB
cblr-11897	688	16	from	from	ADP
cblr-11897	688	17	claims	claim	NOUN
cblr-11897	688	18	of	of	ADP
cblr-11897	688	19	collateral	collateral	ADJ
cblr-11897	688	20	consequences	consequence	NOUN
cblr-11897	688	21	.	.	PUNCT
cblr-11897	689	1	v.	v.	ADP
cblr-11897	689	2	conclusion	conclusion	NOUN
cblr-11897	689	3	corporate	corporate	ADJ
cblr-11897	689	4	liability	liability	NOUN
cblr-11897	689	5	is	be	AUX
cblr-11897	689	6	meant	mean	VERB
cblr-11897	689	7	to	to	PART
cblr-11897	689	8	deter	deter	VERB
cblr-11897	689	9	illegal	illegal	ADJ
cblr-11897	689	10	behavior	behavior	NOUN
cblr-11897	689	11	and	and	CCONJ
cblr-11897	689	12	to	to	PART
cblr-11897	689	13	compensate	compensate	VERB
cblr-11897	689	14	victims	victim	NOUN
cblr-11897	689	15	of	of	ADP
cblr-11897	689	16	corporate	corporate	ADJ
cblr-11897	689	17	misconduct	misconduct	NOUN
cblr-11897	689	18	.	.	PUNCT
cblr-11897	690	1	however	however	ADV
cblr-11897	690	2	,	,	PUNCT
cblr-11897	690	3	the	the	DET
cblr-11897	690	4	imposition	imposition	NOUN
cblr-11897	690	5	of	of	ADP
cblr-11897	690	6	civil	civil	ADJ
cblr-11897	690	7	or	or	CCONJ
cblr-11897	690	8	criminal	criminal	ADJ
cblr-11897	690	9	liability	liability	NOUN
cblr-11897	690	10	can	can	AUX
cblr-11897	690	11	lead	lead	VERB
cblr-11897	690	12	to	to	ADP
cblr-11897	690	13	a	a	DET
cblr-11897	690	14	variety	variety	NOUN
cblr-11897	690	15	of	of	ADP
cblr-11897	690	16	collateral	collateral	ADJ
cblr-11897	690	17	consequences	consequence	NOUN
cblr-11897	690	18	that	that	PRON
cblr-11897	690	19	will	will	AUX
cblr-11897	690	20	ultimately	ultimately	ADV
cblr-11897	690	21	be	be	AUX
cblr-11897	690	22	borne	bear	VERB
cblr-11897	690	23	not	not	PART
cblr-11897	690	24	only	only	ADV
cblr-11897	690	25	by	by	ADP
cblr-11897	690	26	the	the	DET
cblr-11897	690	27	malfeasant	malfeasant	ADJ
cblr-11897	690	28	corporation	corporation	NOUN
cblr-11897	690	29	but	but	CCONJ
cblr-11897	690	30	also	also	ADV
cblr-11897	690	31	by	by	ADP
cblr-11897	690	32	its	its	PRON
cblr-11897	690	33	employees	employee	NOUN
cblr-11897	690	34	and	and	CCONJ
cblr-11897	690	35	society	society	NOUN
cblr-11897	690	36	more	more	ADV
cblr-11897	690	37	broadly	broadly	ADV
cblr-11897	690	38	.	.	PUNCT
cblr-11897	691	1	in	in	ADP
cblr-11897	691	2	this	this	DET
cblr-11897	691	3	paper	paper	NOUN
cblr-11897	691	4	,	,	PUNCT
cblr-11897	691	5	i	i	PRON
cblr-11897	691	6	have	have	AUX
cblr-11897	691	7	explored	explore	VERB
cblr-11897	691	8	how	how	SCONJ
cblr-11897	691	9	concerns	concern	NOUN
cblr-11897	691	10	about	about	ADP
cblr-11897	691	11	collateral	collateral	ADJ
cblr-11897	691	12	consequences	consequence	NOUN
cblr-11897	691	13	affect	affect	VERB
cblr-11897	691	14	officials	official	NOUN
cblr-11897	691	15	’	'	PUNCT
cblr-11897	691	16	decisions	decision	NOUN
cblr-11897	691	17	around	around	ADP
cblr-11897	691	18	corporate	corporate	ADJ
cblr-11897	691	19	liability	liability	NOUN
cblr-11897	691	20	.	.	PUNCT
cblr-11897	692	1	the	the	DET
cblr-11897	692	2	primary	primary	ADJ
cblr-11897	692	3	contributions	contribution	NOUN
cblr-11897	692	4	of	of	ADP
cblr-11897	692	5	this	this	DET
cblr-11897	692	6	article	article	NOUN
cblr-11897	692	7	are	be	AUX
cblr-11897	692	8	:	:	PUNCT
cblr-11897	692	9	(	(	PUNCT
cblr-11897	692	10	1	1	X
cblr-11897	692	11	)	)	PUNCT
cblr-11897	692	12	that	that	SCONJ
cblr-11897	692	13	there	there	PRON
cblr-11897	692	14	is	be	VERB
cblr-11897	692	15	an	an	DET
cblr-11897	692	16	expansive	expansive	ADJ
cblr-11897	692	17	legal	legal	ADJ
cblr-11897	692	18	basis	basis	NOUN
cblr-11897	692	19	for	for	ADP
cblr-11897	692	20	reducing	reduce	VERB
cblr-11897	692	21	liability	liability	NOUN
cblr-11897	692	22	in	in	ADP
cblr-11897	692	23	the	the	DET
cblr-11897	692	24	shadow	shadow	NOUN
cblr-11897	692	25	of	of	ADP
cblr-11897	692	26	prospective	prospective	ADJ
cblr-11897	692	27	collateral	collateral	ADJ
cblr-11897	692	28	consequences;158	consequences;158	PROPN
cblr-11897	692	29	(	(	PUNCT
cblr-11897	692	30	2	2	NUM
cblr-11897	692	31	)	)	PUNCT
cblr-11897	692	32	that	that	PRON
cblr-11897	692	33	reductions	reduction	NOUN
cblr-11897	692	34	do	do	AUX
cblr-11897	692	35	occur;159	occur;159	PROPN
cblr-11897	692	36	(	(	PUNCT
cblr-11897	692	37	3	3	NUM
cblr-11897	692	38	)	)	PUNCT
cblr-11897	692	39	that	that	PRON
cblr-11897	692	40	reductions	reduction	NOUN
cblr-11897	692	41	often	often	ADV
cblr-11897	692	42	appear	appear	VERB
cblr-11897	692	43	unwarranted;160	unwarranted;160	PROPN
cblr-11897	692	44	and	and	CCONJ
cblr-11897	692	45	(	(	PUNCT
cblr-11897	692	46	4	4	NUM
cblr-11897	692	47	)	)	PUNCT
cblr-11897	692	48	to	to	PART
cblr-11897	692	49	provide	provide	VERB
cblr-11897	692	50	a	a	DET
cblr-11897	692	51	framework	framework	NOUN
cblr-11897	692	52	for	for	ADP
cblr-11897	692	53	thinking	think	VERB
cblr-11897	692	54	more	more	ADV
cblr-11897	692	55	carefully	carefully	ADV
cblr-11897	692	56	about	about	ADP
cblr-11897	692	57	imposing	impose	VERB
cblr-11897	692	58	liability	liability	NOUN
cblr-11897	692	59	in	in	ADP
cblr-11897	692	60	the	the	DET
cblr-11897	692	61	presence	presence	NOUN
cblr-11897	692	62	of	of	ADP
cblr-11897	692	63	prospective	prospective	ADJ
cblr-11897	692	64	collateral	collateral	NOUN
cblr-11897	692	65	consequences.161	consequences.161	NOUN
cblr-11897	692	66	when	when	SCONJ
cblr-11897	692	67	liability	liability	NOUN
cblr-11897	692	68	is	be	AUX
cblr-11897	692	69	erroneously	erroneously	ADV
cblr-11897	692	70	reduced	reduce	VERB
cblr-11897	692	71	,	,	PUNCT
cblr-11897	692	72	it	it	PRON
cblr-11897	692	73	undermines	undermine	VERB
cblr-11897	692	74	the	the	DET
cblr-11897	692	75	deterrent	deterrent	NOUN
cblr-11897	692	76	and	and	CCONJ
cblr-11897	692	77	compensatory	compensatory	ADJ
cblr-11897	692	78	goals	goal	NOUN
cblr-11897	692	79	,	,	PUNCT
cblr-11897	692	80	effectively	effectively	ADV
cblr-11897	692	81	subsidizing	subsidize	VERB
cblr-11897	692	82	158	158	NUM
cblr-11897	692	83	see	see	NOUN
cblr-11897	692	84	infra	infra	NOUN
cblr-11897	692	85	section	section	PROPN
cblr-11897	692	86	ii	ii	PROPN
cblr-11897	692	87	.	.	PROPN
cblr-11897	692	88	159	159	NUM
cblr-11897	692	89	see	see	VERB
cblr-11897	692	90	infra	infra	NOUN
cblr-11897	692	91	section	section	NOUN
cblr-11897	692	92	iii.a	iii.a	PROPN
cblr-11897	692	93	.	.	NOUN
cblr-11897	693	1	160	160	NUM
cblr-11897	693	2	see	see	NOUN
cblr-11897	693	3	infra	infra	NOUN
cblr-11897	693	4	section	section	NOUN
cblr-11897	693	5	iii.b	iii.b	PROPN
cblr-11897	693	6	.	.	NOUN
cblr-11897	694	1	161	161	NUM
cblr-11897	694	2	see	see	NOUN
cblr-11897	694	3	infra	infra	NOUN
cblr-11897	694	4	section	section	NOUN
cblr-11897	694	5	iv	iv	NOUN
cblr-11897	694	6	.	.	PUNCT
cblr-11897	695	1	no	no	INTJ
cblr-11897	695	2	.	.	NOUN
cblr-11897	696	1	1	1	NUM
cblr-11897	696	2	]	]	X
cblr-11897	696	3	corporate	corporate	ADJ
cblr-11897	696	4	liability	liability	NOUN
cblr-11897	696	5	,	,	PUNCT
cblr-11897	696	6	collateral	collateral	ADJ
cblr-11897	696	7	consequences	consequence	NOUN
cblr-11897	696	8	,	,	PUNCT
cblr-11897	696	9	&	&	CCONJ
cblr-11897	696	10	capital	capital	NOUN
cblr-11897	696	11	structure	structure	NOUN
cblr-11897	696	12	45	45	NUM
cblr-11897	696	13	corporate	corporate	ADJ
cblr-11897	696	14	misconduct	misconduct	NOUN
cblr-11897	696	15	.	.	PUNCT
cblr-11897	697	1	in	in	ADP
cblr-11897	697	2	light	light	NOUN
cblr-11897	697	3	of	of	ADP
cblr-11897	697	4	this	this	DET
cblr-11897	697	5	article	article	NOUN
cblr-11897	697	6	,	,	PUNCT
cblr-11897	697	7	officials	official	NOUN
cblr-11897	697	8	should	should	AUX
cblr-11897	697	9	be	be	AUX
cblr-11897	697	10	skeptical	skeptical	ADJ
cblr-11897	697	11	of	of	ADP
cblr-11897	697	12	any	any	DET
cblr-11897	697	13	claims	claim	NOUN
cblr-11897	697	14	that	that	SCONJ
cblr-11897	697	15	defendants	defendant	NOUN
cblr-11897	697	16	make	make	VERB
cblr-11897	697	17	about	about	ADP
cblr-11897	697	18	collateral	collateral	NOUN
cblr-11897	697	19	consequences.162	consequences.162	NOUN
cblr-11897	697	20	if	if	SCONJ
cblr-11897	697	21	officials	official	NOUN
cblr-11897	697	22	are	be	AUX
cblr-11897	697	23	going	go	VERB
cblr-11897	697	24	to	to	PART
cblr-11897	697	25	entertain	entertain	VERB
cblr-11897	697	26	a	a	DET
cblr-11897	697	27	reduction	reduction	NOUN
cblr-11897	697	28	,	,	PUNCT
cblr-11897	697	29	they	they	PRON
cblr-11897	697	30	should	should	AUX
cblr-11897	697	31	be	be	AUX
cblr-11897	697	32	careful	careful	ADJ
cblr-11897	697	33	to	to	PART
cblr-11897	697	34	establish	establish	VERB
cblr-11897	697	35	that	that	SCONJ
cblr-11897	697	36	liability	liability	NOUN
cblr-11897	697	37	will	will	AUX
cblr-11897	697	38	truly	truly	ADV
cblr-11897	697	39	be	be	AUX
cblr-11897	697	40	the	the	DET
cblr-11897	697	41	cause	cause	NOUN
cblr-11897	697	42	of	of	ADP
cblr-11897	697	43	substantial	substantial	ADJ
cblr-11897	697	44	collateral	collateral	ADJ
cblr-11897	697	45	consequences	consequence	NOUN
cblr-11897	697	46	.	.	PUNCT
cblr-11897	698	1	and	and	CCONJ
cblr-11897	698	2	in	in	ADP
cblr-11897	698	3	that	that	DET
cblr-11897	698	4	case	case	NOUN
cblr-11897	698	5	,	,	PUNCT
cblr-11897	698	6	they	they	PRON
cblr-11897	698	7	should	should	AUX
cblr-11897	698	8	then	then	ADV
cblr-11897	698	9	structure	structure	VERB
cblr-11897	698	10	liability	liability	NOUN
cblr-11897	698	11	in	in	ADP
cblr-11897	698	12	a	a	DET
cblr-11897	698	13	manner	manner	NOUN
cblr-11897	698	14	that	that	PRON
cblr-11897	698	15	maximizes	maximize	VERB
cblr-11897	698	16	the	the	DET
cblr-11897	698	17	fine	fine	NOUN
cblr-11897	698	18	imposed	impose	VERB
cblr-11897	698	19	on	on	ADP
cblr-11897	698	20	the	the	DET
cblr-11897	698	21	firm	firm	NOUN
cblr-11897	698	22	,	,	PUNCT
cblr-11897	698	23	subject	subject	ADJ
cblr-11897	698	24	to	to	ADP
cblr-11897	698	25	the	the	DET
cblr-11897	698	26	constraint	constraint	NOUN
cblr-11897	698	27	of	of	ADP
cblr-11897	698	28	avoiding	avoid	VERB
cblr-11897	698	29	collateral	collateral	ADJ
cblr-11897	698	30	consequences	consequence	NOUN
cblr-11897	698	31	.	.	PUNCT
cblr-11897	699	1	but	but	CCONJ
cblr-11897	699	2	perhaps	perhaps	ADV
cblr-11897	699	3	most	most	ADV
cblr-11897	699	4	importantly	importantly	ADV
cblr-11897	699	5	of	of	ADP
cblr-11897	699	6	all	all	PRON
cblr-11897	699	7	,	,	PUNCT
cblr-11897	699	8	these	these	DET
cblr-11897	699	9	officials	official	NOUN
cblr-11897	699	10	should	should	AUX
cblr-11897	699	11	carefully	carefully	ADV
cblr-11897	699	12	detail	detail	VERB
cblr-11897	699	13	the	the	DET
cblr-11897	699	14	reasoning	reasoning	NOUN
cblr-11897	699	15	behind	behind	ADP
cblr-11897	699	16	the	the	DET
cblr-11897	699	17	reductions	reduction	NOUN
cblr-11897	699	18	given	give	VERB
cblr-11897	699	19	rather	rather	ADV
cblr-11897	699	20	than	than	ADP
cblr-11897	699	21	making	make	VERB
cblr-11897	699	22	vague	vague	ADJ
cblr-11897	699	23	claims	claim	NOUN
cblr-11897	699	24	about	about	ADP
cblr-11897	699	25	inabilities	inability	NOUN
cblr-11897	699	26	to	to	PART
cblr-11897	699	27	pay	pay	VERB
cblr-11897	699	28	,	,	PUNCT
cblr-11897	699	29	so	so	SCONJ
cblr-11897	699	30	that	that	SCONJ
cblr-11897	699	31	future	future	ADJ
cblr-11897	699	32	officials	official	NOUN
cblr-11897	699	33	and	and	CCONJ
cblr-11897	699	34	researchers	researcher	NOUN
cblr-11897	699	35	can	can	AUX
cblr-11897	699	36	judge	judge	VERB
cblr-11897	699	37	whether	whether	SCONJ
cblr-11897	699	38	the	the	DET
cblr-11897	699	39	myriad	myriad	ADJ
cblr-11897	699	40	federal	federal	ADJ
cblr-11897	699	41	policies	policy	NOUN
cblr-11897	699	42	on	on	ADP
cblr-11897	699	43	collateral	collateral	ADJ
cblr-11897	699	44	consequences	consequence	NOUN
cblr-11897	699	45	and	and	CCONJ
cblr-11897	699	46	their	their	PRON
cblr-11897	699	47	application	application	NOUN
cblr-11897	699	48	are	be	AUX
cblr-11897	699	49	in	in	ADP
cblr-11897	699	50	fact	fact	NOUN
cblr-11897	699	51	worthwhile	worthwhile	ADJ
cblr-11897	699	52	.	.	PUNCT
cblr-11897	700	1	appendix	appendix	PROPN
cblr-11897	700	2	i.	i.	PROPN
cblr-11897	700	3	case	case	PROPN
cblr-11897	700	4	studies	study	NOUN
cblr-11897	700	5	a.	a.	NOUN
cblr-11897	700	6	case	case	NOUN
cblr-11897	700	7	studies	study	VERB
cblr-11897	700	8	the	the	DET
cblr-11897	700	9	previous	previous	ADJ
cblr-11897	700	10	section	section	NOUN
cblr-11897	700	11	illustrates	illustrate	VERB
cblr-11897	700	12	the	the	DET
cblr-11897	700	13	broad	broad	ADJ
cblr-11897	700	14	contours	contours	NOUN
cblr-11897	700	15	of	of	ADP
cblr-11897	700	16	how	how	SCONJ
cblr-11897	700	17	officials	official	NOUN
cblr-11897	700	18	approach	approach	VERB
cblr-11897	700	19	collateral	collateral	ADJ
cblr-11897	700	20	consequences	consequence	NOUN
cblr-11897	700	21	.	.	PUNCT
cblr-11897	701	1	in	in	ADP
cblr-11897	701	2	this	this	DET
cblr-11897	701	3	section	section	NOUN
cblr-11897	701	4	,	,	PUNCT
cblr-11897	701	5	i	i	PRON
cblr-11897	701	6	explore	explore	VERB
cblr-11897	701	7	each	each	PRON
cblr-11897	701	8	of	of	ADP
cblr-11897	701	9	the	the	DET
cblr-11897	701	10	case	case	NOUN
cblr-11897	701	11	studies	study	NOUN
cblr-11897	701	12	in	in	ADP
cblr-11897	701	13	more	more	ADJ
cblr-11897	701	14	detail	detail	NOUN
cblr-11897	701	15	to	to	PART
cblr-11897	701	16	provide	provide	VERB
cblr-11897	701	17	additional	additional	ADJ
cblr-11897	701	18	information	information	NOUN
cblr-11897	701	19	on	on	ADP
cblr-11897	701	20	the	the	DET
cblr-11897	701	21	wrongdoing	wrongdoing	NOUN
cblr-11897	701	22	,	,	PUNCT
cblr-11897	701	23	the	the	DET
cblr-11897	701	24	firm	firm	NOUN
cblr-11897	701	25	’s	’s	PART
cblr-11897	701	26	financial	financial	ADJ
cblr-11897	701	27	positions	position	NOUN
cblr-11897	701	28	,	,	PUNCT
cblr-11897	701	29	and	and	CCONJ
cblr-11897	701	30	officials	official	NOUN
cblr-11897	701	31	’	’	PART
cblr-11897	701	32	statements	statement	NOUN
cblr-11897	701	33	about	about	ADP
cblr-11897	701	34	why	why	SCONJ
cblr-11897	701	35	they	they	PRON
cblr-11897	701	36	reduced	reduce	VERB
cblr-11897	701	37	liability	liability	NOUN
cblr-11897	701	38	.	.	PUNCT
cblr-11897	702	1	1	1	X
cblr-11897	702	2	.	.	X
cblr-11897	702	3	hynix	hynix	NOUN
cblr-11897	702	4	semiconductor	semiconductor	NOUN
cblr-11897	702	5	in	in	ADP
cblr-11897	702	6	2005	2005	NUM
cblr-11897	702	7	,	,	PUNCT
cblr-11897	702	8	hynix	hynix	PROPN
cblr-11897	702	9	semiconductor	semiconductor	PROPN
cblr-11897	702	10	inc	inc	PROPN
cblr-11897	702	11	.	.	PROPN
cblr-11897	702	12	pled	plead	VERB
cblr-11897	702	13	guilty	guilty	ADJ
cblr-11897	702	14	to	to	ADP
cblr-11897	702	15	having	having	AUX
cblr-11897	702	16	engaged	engage	VERB
cblr-11897	702	17	in	in	ADP
cblr-11897	702	18	pricefixing	pricefixe	VERB
cblr-11897	702	19	for	for	ADP
cblr-11897	702	20	high	high	ADJ
cblr-11897	702	21	-	-	PUNCT
cblr-11897	702	22	speed	speed	NOUN
cblr-11897	702	23	computer	computer	NOUN
cblr-11897	702	24	memory.163	memory.163	NOUN
cblr-11897	702	25	162	162	NUM
cblr-11897	702	26	off	off	ADP
cblr-11897	702	27	.	.	PUNCT
cblr-11897	703	1	of	of	ADP
cblr-11897	703	2	pub	pub	NOUN
cblr-11897	703	3	.	.	PUNCT
cblr-11897	704	1	affairs	affair	NOUN
cblr-11897	704	2	,	,	PUNCT
cblr-11897	704	3	assistant	assistant	PROPN
cblr-11897	704	4	attorney	attorney	PROPN
cblr-11897	704	5	general	general	PROPN
cblr-11897	704	6	breuer	breuer	PROPN
cblr-11897	704	7	speaks	speak	VERB
cblr-11897	704	8	at	at	ADP
cblr-11897	704	9	the	the	DET
cblr-11897	704	10	new	new	PROPN
cblr-11897	704	11	york	york	PROPN
cblr-11897	704	12	city	city	PROPN
cblr-11897	704	13	bar	bar	PROPN
cblr-11897	704	14	association	association	PROPN
cblr-11897	704	15	,	,	PUNCT
cblr-11897	704	16	dep’t	dep’t	NOUN
cblr-11897	704	17	of	of	ADP
cblr-11897	704	18	just	just	ADV
cblr-11897	704	19	.	.	PUNCT
cblr-11897	705	1	(	(	PUNCT
cblr-11897	705	2	sept	sept	PROPN
cblr-11897	705	3	.	.	PROPN
cblr-11897	705	4	13	13	NUM
cblr-11897	705	5	,	,	PUNCT
cblr-11897	705	6	2012	2012	NUM
cblr-11897	705	7	)	)	PUNCT
cblr-11897	705	8	,	,	PUNCT
cblr-11897	706	1	https://www.justice.gov/opa/speech/assistant-attorney-general-lannybreuer-speaks-new-york-city-bar-association	https://www.justice.gov/opa/speech/assistant-attorney-general-lannybreuer-speaks-new-york-city-bar-association	NOUN
cblr-11897	707	1	[	[	X
cblr-11897	707	2	https://perma.cc/za7gtgz2	https://perma.cc/za7gtgz2	X
cblr-11897	707	3	]	]	X
cblr-11897	707	4	.	.	PUNCT
cblr-11897	708	1	163	163	NUM
cblr-11897	708	2	plea	plea	NOUN
cblr-11897	708	3	agreement	agreement	NOUN
cblr-11897	708	4	at	at	ADP
cblr-11897	708	5	2	2	NUM
cblr-11897	708	6	,	,	PUNCT
cblr-11897	708	7	united	united	PROPN
cblr-11897	708	8	states	states	PROPN
cblr-11897	708	9	v.	v.	ADP
cblr-11897	708	10	hynix	hynix	PROPN
cblr-11897	708	11	semiconductor	semiconductor	PROPN
cblr-11897	708	12	inc	inc	PROPN
cblr-11897	708	13	.	.	PROPN
cblr-11897	708	14	,	,	PUNCT
cblr-11897	708	15	no	no	INTJ
cblr-11897	708	16	.	.	PUNCT
cblr-11897	709	1	cr	cr	PROPN
cblr-11897	709	2	05	05	NUM
cblr-11897	709	3	-	-	SYM
cblr-11897	709	4	249	249	NUM
cblr-11897	709	5	(	(	PUNCT
cblr-11897	709	6	n.d	n.d	PROPN
cblr-11897	709	7	.	.	PROPN
cblr-11897	709	8	cal	cal	PROPN
cblr-11897	709	9	.	.	PUNCT
cblr-11897	710	1	may	may	AUX
cblr-11897	710	2	11	11	NUM
cblr-11897	710	3	,	,	PUNCT
cblr-11897	710	4	2005	2005	NUM
cblr-11897	710	5	)	)	PUNCT
cblr-11897	710	6	)	)	PUNCT
cblr-11897	710	7	.	.	PUNCT
cblr-11897	711	1	46	46	NUM
cblr-11897	711	2	columbia	columbia	PROPN
cblr-11897	711	3	business	business	NOUN
cblr-11897	711	4	law	law	PROPN
cblr-11897	711	5	review	review	NOUN
cblr-11897	711	6	[	[	X
cblr-11897	711	7	vol	vol	NOUN
cblr-11897	711	8	.	.	PUNCT
cblr-11897	711	9	2023	2023	NUM
cblr-11897	711	10	the	the	DET
cblr-11897	711	11	plea	plea	NOUN
cblr-11897	711	12	agreement	agreement	NOUN
cblr-11897	711	13	with	with	ADP
cblr-11897	711	14	the	the	DET
cblr-11897	711	15	antitrust	antitrust	ADJ
cblr-11897	711	16	division	division	NOUN
cblr-11897	711	17	of	of	ADP
cblr-11897	711	18	the	the	DET
cblr-11897	711	19	department	department	PROPN
cblr-11897	711	20	of	of	ADP
cblr-11897	711	21	justice	justice	NOUN
cblr-11897	711	22	for	for	ADP
cblr-11897	711	23	$	$	SYM
cblr-11897	711	24	185	185	NUM
cblr-11897	711	25	million	million	NUM
cblr-11897	711	26	stated	state	VERB
cblr-11897	711	27	:	:	PUNCT
cblr-11897	711	28	the	the	DET
cblr-11897	711	29	united	united	PROPN
cblr-11897	711	30	states	states	PROPN
cblr-11897	711	31	and	and	CCONJ
cblr-11897	711	32	the	the	DET
cblr-11897	711	33	defendant	defendant	NOUN
cblr-11897	711	34	agree	agree	VERB
cblr-11897	711	35	that	that	SCONJ
cblr-11897	711	36	the	the	DET
cblr-11897	711	37	applicable	applicable	ADJ
cblr-11897	711	38	guidelines	guideline	NOUN
cblr-11897	711	39	fine	fine	ADJ
cblr-11897	711	40	range	range	NOUN
cblr-11897	711	41	exceeds	exceed	VERB
cblr-11897	711	42	the	the	DET
cblr-11897	711	43	fine	fine	NOUN
cblr-11897	711	44	contained	contain	VERB
cblr-11897	711	45	in	in	ADP
cblr-11897	711	46	the	the	DET
cblr-11897	711	47	recommended	recommend	VERB
cblr-11897	711	48	sentence	sentence	NOUN
cblr-11897	711	49	set	set	VERB
cblr-11897	711	50	out	out	ADP
cblr-11897	712	1	[	[	X
cblr-11897	712	2	above	above	ADP
cblr-11897	712	3	]	]	PUNCT
cblr-11897	712	4	.	.	PUNCT
cblr-11897	713	1	the	the	DET
cblr-11897	713	2	united	united	PROPN
cblr-11897	713	3	states	states	PROPN
cblr-11897	713	4	agrees	agree	VERB
cblr-11897	713	5	that	that	SCONJ
cblr-11897	713	6	,	,	PUNCT
cblr-11897	713	7	based	base	VERB
cblr-11897	713	8	on	on	ADP
cblr-11897	713	9	defendant	defendant	NOUN
cblr-11897	713	10	’s	’s	PART
cblr-11897	713	11	ongoing	ongoing	ADJ
cblr-11897	713	12	cooperation	cooperation	NOUN
cblr-11897	713	13	,	,	PUNCT
cblr-11897	713	14	the	the	DET
cblr-11897	713	15	united	united	PROPN
cblr-11897	713	16	states	states	PROPN
cblr-11897	713	17	would	would	AUX
cblr-11897	713	18	have	have	AUX
cblr-11897	713	19	moved	move	VERB
cblr-11897	713	20	the	the	DET
cblr-11897	713	21	court	court	NOUN
cblr-11897	713	22	for	for	ADP
cblr-11897	713	23	a	a	DET
cblr-11897	713	24	downward	downward	ADJ
cblr-11897	713	25	departure	departure	NOUN
cblr-11897	713	26	pursuant	pursuant	NOUN
cblr-11897	713	27	to	to	ADP
cblr-11897	713	28	u.s.s.g	u.s.s.g	PROPN
cblr-11897	713	29	.	.	PROPN
cblr-11897	713	30	§	§	NOUN
cblr-11897	713	31	8c4.1	8c4.1	NUM
cblr-11897	713	32	,	,	PUNCT
cblr-11897	713	33	but	but	CCONJ
cblr-11897	713	34	for	for	ADP
cblr-11897	713	35	the	the	DET
cblr-11897	713	36	fact	fact	NOUN
cblr-11897	713	37	that	that	SCONJ
cblr-11897	713	38	the	the	DET
cblr-11897	713	39	amount	amount	NOUN
cblr-11897	713	40	of	of	ADP
cblr-11897	713	41	the	the	DET
cblr-11897	713	42	fine	fine	NOUN
cblr-11897	713	43	that	that	SCONJ
cblr-11897	713	44	the	the	DET
cblr-11897	713	45	united	united	PROPN
cblr-11897	713	46	states	states	PROPN
cblr-11897	713	47	would	would	AUX
cblr-11897	713	48	have	have	AUX
cblr-11897	713	49	recommended	recommend	VERB
cblr-11897	713	50	as	as	ADP
cblr-11897	713	51	a	a	DET
cblr-11897	713	52	downward	downward	ADJ
cblr-11897	713	53	departure	departure	NOUN
cblr-11897	713	54	for	for	ADP
cblr-11897	713	55	substantial	substantial	ADJ
cblr-11897	713	56	assistance	assistance	NOUN
cblr-11897	713	57	provided	provide	VERB
cblr-11897	713	58	still	still	ADV
cblr-11897	713	59	would	would	AUX
cblr-11897	713	60	have	have	AUX
cblr-11897	713	61	exceeded	exceed	VERB
cblr-11897	713	62	defendant	defendant	NOUN
cblr-11897	713	63	’s	’s	PART
cblr-11897	713	64	ability	ability	NOUN
cblr-11897	713	65	to	to	PART
cblr-11897	713	66	pay	pay	VERB
cblr-11897	713	67	.	.	PUNCT
cblr-11897	714	1	the	the	DET
cblr-11897	714	2	parties	party	NOUN
cblr-11897	714	3	further	far	ADV
cblr-11897	714	4	agree	agree	VERB
cblr-11897	714	5	that	that	SCONJ
cblr-11897	714	6	the	the	DET
cblr-11897	714	7	recommended	recommend	VERB
cblr-11897	714	8	fine	fine	NOUN
cblr-11897	714	9	is	be	AUX
cblr-11897	714	10	appropriate	appropriate	ADJ
cblr-11897	714	11	,	,	PUNCT
cblr-11897	714	12	pursuant	pursuant	ADJ
cblr-11897	714	13	to	to	ADP
cblr-11897	714	14	u.s.s.g	u.s.s.g	PROPN
cblr-11897	714	15	.	.	PROPN
cblr-11897	714	16	§	§	NOUN
cblr-11897	714	17	8c3.3(a	8c3.3(a	NUM
cblr-11897	714	18	)	)	PUNCT
cblr-11897	714	19	and	and	CCONJ
cblr-11897	714	20	(	(	PUNCT
cblr-11897	714	21	b	b	NOUN
cblr-11897	714	22	)	)	PUNCT
cblr-11897	714	23	,	,	PUNCT
cblr-11897	714	24	due	due	ADP
cblr-11897	714	25	to	to	ADP
cblr-11897	714	26	the	the	DET
cblr-11897	714	27	inability	inability	NOUN
cblr-11897	714	28	of	of	ADP
cblr-11897	714	29	the	the	DET
cblr-11897	714	30	defendant	defendant	NOUN
cblr-11897	714	31	to	to	PART
cblr-11897	714	32	make	make	VERB
cblr-11897	714	33	restitution	restitution	NOUN
cblr-11897	714	34	to	to	ADP
cblr-11897	714	35	victims	victim	NOUN
cblr-11897	714	36	and	and	CCONJ
cblr-11897	714	37	pay	pay	VERB
cblr-11897	714	38	a	a	DET
cblr-11897	714	39	fine	fine	NOUN
cblr-11897	714	40	greater	great	ADJ
cblr-11897	714	41	than	than	ADP
cblr-11897	714	42	that	that	PRON
cblr-11897	714	43	recommended	recommend	VERB
cblr-11897	714	44	without	without	ADP
cblr-11897	714	45	substantially	substantially	ADV
cblr-11897	714	46	jeopardizing	jeopardize	VERB
cblr-11897	714	47	its	its	PRON
cblr-11897	714	48	continued	continued	ADJ
cblr-11897	714	49	viability.164	viability.164	NOUN
cblr-11897	714	50	on	on	ADP
cblr-11897	714	51	first	first	ADJ
cblr-11897	714	52	inspection	inspection	NOUN
cblr-11897	714	53	,	,	PUNCT
cblr-11897	714	54	the	the	DET
cblr-11897	714	55	fear	fear	NOUN
cblr-11897	714	56	of	of	ADP
cblr-11897	714	57	insolvency	insolvency	NOUN
cblr-11897	714	58	seems	seem	VERB
cblr-11897	714	59	reasonable	reasonable	ADJ
cblr-11897	714	60	.	.	PUNCT
cblr-11897	715	1	as	as	ADP
cblr-11897	715	2	of	of	ADP
cblr-11897	715	3	january	january	PROPN
cblr-11897	715	4	1	1	NUM
cblr-11897	715	5	,	,	PUNCT
cblr-11897	715	6	2005	2005	NUM
cblr-11897	715	7	,	,	PUNCT
cblr-11897	715	8	hynix	hynix	NOUN
cblr-11897	715	9	had	have	VERB
cblr-11897	715	10	$	$	SYM
cblr-11897	715	11	1.66	1.66	NUM
cblr-11897	715	12	billion	billion	NUM
cblr-11897	715	13	in	in	ADP
cblr-11897	715	14	current	current	ADJ
cblr-11897	715	15	liabilities	liability	NOUN
cblr-11897	715	16	—	—	PUNCT
cblr-11897	715	17	that	that	PRON
cblr-11897	715	18	is	be	AUX
cblr-11897	715	19	,	,	PUNCT
cblr-11897	715	20	liabilities	liability	NOUN
cblr-11897	715	21	that	that	PRON
cblr-11897	715	22	were	be	AUX
cblr-11897	715	23	owed	owe	VERB
cblr-11897	715	24	to	to	ADP
cblr-11897	715	25	creditors	creditor	NOUN
cblr-11897	715	26	within	within	ADP
cblr-11897	715	27	year	year	NOUN
cblr-11897	715	28	.	.	PUNCT
cblr-11897	716	1	but	but	CCONJ
cblr-11897	716	2	hynix	hynix	NOUN
cblr-11897	716	3	only	only	ADV
cblr-11897	716	4	had	have	VERB
cblr-11897	716	5	$	$	SYM
cblr-11897	716	6	343	343	NUM
cblr-11897	716	7	million	million	NUM
cblr-11897	716	8	in	in	ADP
cblr-11897	716	9	cash	cash	NOUN
cblr-11897	716	10	and	and	CCONJ
cblr-11897	716	11	cash	cash	NOUN
cblr-11897	716	12	equivalents	equivalent	NOUN
cblr-11897	716	13	and	and	CCONJ
cblr-11897	716	14	an	an	DET
cblr-11897	716	15	additional	additional	ADJ
cblr-11897	716	16	$	$	SYM
cblr-11897	716	17	552	552	NUM
cblr-11897	716	18	million	million	NUM
cblr-11897	716	19	in	in	ADP
cblr-11897	716	20	short	short	ADJ
cblr-11897	716	21	term	term	NOUN
cblr-11897	716	22	financial	financial	ADJ
cblr-11897	716	23	instruments	instrument	NOUN
cblr-11897	716	24	(	(	PUNCT
cblr-11897	716	25	e.g.	e.g.	ADV
cblr-11897	716	26	,	,	PUNCT
cblr-11897	716	27	savings	saving	NOUN
cblr-11897	716	28	deposits	deposit	NOUN
cblr-11897	716	29	and	and	CCONJ
cblr-11897	716	30	financial	financial	ADJ
cblr-11897	716	31	instruments	instrument	NOUN
cblr-11897	716	32	maturing	mature	VERB
cblr-11897	716	33	in	in	ADP
cblr-11897	716	34	less	less	ADJ
cblr-11897	716	35	than	than	ADP
cblr-11897	716	36	one	one	NUM
cblr-11897	716	37	year	year	NOUN
cblr-11897	716	38	)	)	PUNCT
cblr-11897	716	39	.	.	PUNCT
cblr-11897	717	1	this	this	PRON
cblr-11897	717	2	meant	mean	VERB
cblr-11897	717	3	that	that	SCONJ
cblr-11897	717	4	hynix	hynix	NOUN
cblr-11897	717	5	needed	need	VERB
cblr-11897	717	6	to	to	PART
cblr-11897	717	7	cover	cover	VERB
cblr-11897	717	8	an	an	DET
cblr-11897	717	9	expected	expect	VERB
cblr-11897	717	10	shortfall	shortfall	NOUN
cblr-11897	717	11	of	of	ADP
cblr-11897	717	12	$	$	SYM
cblr-11897	717	13	765	765	NUM
cblr-11897	717	14	million	million	NUM
cblr-11897	717	15	for	for	ADP
cblr-11897	717	16	the	the	DET
cblr-11897	717	17	year	year	NOUN
cblr-11897	717	18	(	(	PUNCT
cblr-11897	717	19	its	its	PRON
cblr-11897	717	20	net	net	ADJ
cblr-11897	717	21	current	current	ADJ
cblr-11897	717	22	assets	asset	NOUN
cblr-11897	717	23	)	)	PUNCT
cblr-11897	717	24	.	.	PUNCT
cblr-11897	718	1	according	accord	VERB
cblr-11897	718	2	to	to	ADP
cblr-11897	718	3	the	the	DET
cblr-11897	718	4	federal	federal	ADJ
cblr-11897	718	5	sentencing	sentencing	NOUN
cblr-11897	718	6	guidelines	guideline	NOUN
cblr-11897	718	7	,	,	PUNCT
cblr-11897	718	8	hynix	hynix	PROPN
cblr-11897	718	9	’s	’s	PART
cblr-11897	718	10	fine	fine	NOUN
cblr-11897	718	11	should	should	AUX
cblr-11897	718	12	have	have	AUX
cblr-11897	718	13	amounted	amount	VERB
cblr-11897	718	14	to	to	ADP
cblr-11897	718	15	at	at	ADV
cblr-11897	718	16	least	least	ADV
cblr-11897	718	17	$	$	SYM
cblr-11897	718	18	268.5	268.5	NUM
cblr-11897	718	19	million,165	million,165	NOUN
cblr-11897	718	20	which	which	PRON
cblr-11897	718	21	would	would	AUX
cblr-11897	718	22	have	have	AUX
cblr-11897	718	23	added	add	VERB
cblr-11897	718	24	to	to	ADP
cblr-11897	718	25	this	this	DET
cblr-11897	718	26	shortfall.166	shortfall.166	NOUN
cblr-11897	718	27	164	164	NUM
cblr-11897	718	28	i	i	PROPN
cblr-11897	718	29	d.	d.	PROPN
cblr-11897	718	30	at	at	ADP
cblr-11897	718	31	7	7	NUM
cblr-11897	718	32	.	.	NUM
cblr-11897	718	33	165	165	NUM
cblr-11897	718	34	see	see	VERB
cblr-11897	718	35	semin	semin	PROPN
cblr-11897	718	36	park	park	PROPN
cblr-11897	718	37	,	,	PUNCT
cblr-11897	718	38	sanctions	sanction	NOUN
cblr-11897	718	39	in	in	ADP
cblr-11897	718	40	antitrust	antitrust	ADJ
cblr-11897	718	41	cases	case	NOUN
cblr-11897	718	42	,	,	PUNCT
cblr-11897	718	43	background	background	NOUN
cblr-11897	718	44	paper	paper	NOUN
cblr-11897	718	45	by	by	ADP
cblr-11897	718	46	the	the	DET
cblr-11897	718	47	secretariat	secretariat	NOUN
cblr-11897	718	48	,	,	PUNCT
cblr-11897	718	49	23	23	NUM
cblr-11897	718	50	-	-	SYM
cblr-11897	718	51	24	24	NUM
cblr-11897	718	52	(	(	PUNCT
cblr-11897	718	53	oecd	oecd	PROPN
cblr-11897	718	54	dir	dir	PROPN
cblr-11897	718	55	.	.	PUNCT
cblr-11897	719	1	for	for	ADP
cblr-11897	719	2	fin	fin	NOUN
cblr-11897	719	3	.	.	PUNCT
cblr-11897	720	1	and	and	CCONJ
cblr-11897	720	2	ent	ent	NOUN
cblr-11897	720	3	.	.	PUNCT
cblr-11897	721	1	affairs	affair	NOUN
cblr-11897	721	2	competition	competition	NOUN
cblr-11897	721	3	comm	comm	NOUN
cblr-11897	721	4	.	.	PUNCT
cblr-11897	722	1	,	,	PUNCT
cblr-11897	722	2	global	global	ADJ
cblr-11897	722	3	forum	forum	PROPN
cblr-11897	722	4	on	on	ADP
cblr-11897	722	5	competition	competition	NOUN
cblr-11897	722	6	session	session	NOUN
cblr-11897	722	7	iv	iv	NOUN
cblr-11897	722	8	,	,	PUNCT
cblr-11897	722	9	dec	dec	PROPN
cblr-11897	722	10	.	.	PROPN
cblr-11897	722	11	2	2	NUM
cblr-11897	722	12	,	,	PUNCT
cblr-11897	722	13	2016	2016	NUM
cblr-11897	722	14	)	)	PUNCT
cblr-11897	722	15	,	,	PUNCT
cblr-11897	722	16	https://one.oecd.org/document/daf/comp/gf(2016)6/en/pdf	https://one.oecd.org/document/daf/comp/gf(2016)6/en/pdf	X
cblr-11897	723	1	[	[	X
cblr-11897	723	2	https://perma.cc/hxe7-pdxp	https://perma.cc/hxe7-pdxp	X
cblr-11897	723	3	]	]	PUNCT
cblr-11897	723	4	.	.	PUNCT
cblr-11897	724	1	166	166	NUM
cblr-11897	724	2	hynix	hynix	NOUN
cblr-11897	724	3	’s	’s	PART
cblr-11897	724	4	short	short	ADJ
cblr-11897	724	5	-	-	PUNCT
cblr-11897	724	6	term	term	NOUN
cblr-11897	724	7	finances	finance	NOUN
cblr-11897	724	8	were	be	AUX
cblr-11897	724	9	not	not	PART
cblr-11897	724	10	as	as	ADV
cblr-11897	724	11	dire	dire	ADJ
cblr-11897	724	12	as	as	SCONJ
cblr-11897	724	13	the	the	DET
cblr-11897	724	14	balance	balance	NOUN
cblr-11897	724	15	sheet	sheet	NOUN
cblr-11897	724	16	would	would	AUX
cblr-11897	724	17	make	make	VERB
cblr-11897	724	18	them	they	PRON
cblr-11897	724	19	appear	appear	VERB
cblr-11897	724	20	.	.	PUNCT
cblr-11897	725	1	included	include	VERB
cblr-11897	725	2	in	in	ADP
cblr-11897	725	3	the	the	DET
cblr-11897	725	4	firm	firm	NOUN
cblr-11897	725	5	’s	’s	PART
cblr-11897	725	6	current	current	ADJ
cblr-11897	725	7	liabilities	liability	NOUN
cblr-11897	725	8	was	be	AUX
cblr-11897	725	9	an	an	DET
cblr-11897	725	10	no	no	NOUN
cblr-11897	725	11	.	.	NOUN
cblr-11897	725	12	1	1	NUM
cblr-11897	725	13	]	]	X
cblr-11897	725	14	corporate	corporate	ADJ
cblr-11897	725	15	liability	liability	NOUN
cblr-11897	725	16	,	,	PUNCT
cblr-11897	725	17	collateral	collateral	ADJ
cblr-11897	725	18	consequences	consequence	NOUN
cblr-11897	725	19	,	,	PUNCT
cblr-11897	725	20	&	&	CCONJ
cblr-11897	725	21	capital	capital	NOUN
cblr-11897	725	22	structure	structure	NOUN
cblr-11897	725	23	47	47	NUM
cblr-11897	725	24	however	however	ADV
cblr-11897	725	25	,	,	PUNCT
cblr-11897	725	26	focusing	focus	VERB
cblr-11897	725	27	on	on	ADP
cblr-11897	725	28	hynix	hynix	NOUN
cblr-11897	725	29	’s	’s	PART
cblr-11897	725	30	short	short	ADJ
cblr-11897	725	31	-	-	PUNCT
cblr-11897	725	32	term	term	NOUN
cblr-11897	725	33	financial	financial	ADJ
cblr-11897	725	34	position	position	NOUN
cblr-11897	725	35	overlooks	overlook	VERB
cblr-11897	725	36	its	its	PRON
cblr-11897	725	37	relatively	relatively	ADV
cblr-11897	725	38	strong	strong	ADJ
cblr-11897	725	39	long	long	ADJ
cblr-11897	725	40	-	-	PUNCT
cblr-11897	725	41	term	term	NOUN
cblr-11897	725	42	financial	financial	ADJ
cblr-11897	725	43	position	position	NOUN
cblr-11897	725	44	.	.	PUNCT
cblr-11897	726	1	it	it	PRON
cblr-11897	726	2	is	be	AUX
cblr-11897	726	3	regular	regular	ADJ
cblr-11897	726	4	for	for	SCONJ
cblr-11897	726	5	firms	firm	NOUN
cblr-11897	726	6	to	to	PART
cblr-11897	726	7	have	have	VERB
cblr-11897	726	8	short	short	ADJ
cblr-11897	726	9	-	-	PUNCT
cblr-11897	726	10	term	term	NOUN
cblr-11897	726	11	liabilities	liability	NOUN
cblr-11897	726	12	,	,	PUNCT
cblr-11897	726	13	akin	akin	ADJ
cblr-11897	726	14	to	to	ADP
cblr-11897	726	15	someone	someone	PRON
cblr-11897	726	16	owing	owe	VERB
cblr-11897	726	17	more	more	ADJ
cblr-11897	726	18	money	money	NOUN
cblr-11897	726	19	on	on	ADP
cblr-11897	726	20	their	their	PRON
cblr-11897	726	21	credit	credit	NOUN
cblr-11897	726	22	card	card	NOUN
cblr-11897	726	23	than	than	SCONJ
cblr-11897	726	24	they	they	PRON
cblr-11897	726	25	expect	expect	VERB
cblr-11897	726	26	to	to	PART
cblr-11897	726	27	earn	earn	VERB
cblr-11897	726	28	in	in	ADP
cblr-11897	726	29	salary	salary	NOUN
cblr-11897	726	30	for	for	ADP
cblr-11897	726	31	the	the	DET
cblr-11897	726	32	month	month	NOUN
cblr-11897	726	33	.	.	PUNCT
cblr-11897	727	1	firms	firm	NOUN
cblr-11897	727	2	can	can	AUX
cblr-11897	727	3	borrow	borrow	VERB
cblr-11897	727	4	money	money	NOUN
cblr-11897	727	5	in	in	ADP
cblr-11897	727	6	the	the	DET
cblr-11897	727	7	short	short	ADJ
cblr-11897	727	8	-	-	PUNCT
cblr-11897	727	9	term	term	NOUN
cblr-11897	727	10	if	if	SCONJ
cblr-11897	727	11	they	they	PRON
cblr-11897	727	12	have	have	VERB
cblr-11897	727	13	strong	strong	ADJ
cblr-11897	727	14	overall	overall	ADJ
cblr-11897	727	15	finances	finance	NOUN
cblr-11897	727	16	.	.	PUNCT
cblr-11897	728	1	while	while	SCONJ
cblr-11897	728	2	hynix	hynix	NOUN
cblr-11897	728	3	had	have	VERB
cblr-11897	728	4	negative	negative	ADJ
cblr-11897	728	5	net	net	ADJ
cblr-11897	728	6	current	current	ADJ
cblr-11897	728	7	assets	asset	NOUN
cblr-11897	728	8	,	,	PUNCT
cblr-11897	728	9	the	the	DET
cblr-11897	728	10	firm	firm	NOUN
cblr-11897	728	11	’s	’s	PART
cblr-11897	728	12	total	total	ADJ
cblr-11897	728	13	assets	asset	NOUN
cblr-11897	728	14	were	be	AUX
cblr-11897	728	15	reported	report	VERB
cblr-11897	728	16	at	at	ADP
cblr-11897	728	17	$	$	SYM
cblr-11897	728	18	6.7	6.7	NUM
cblr-11897	728	19	billion	billion	NUM
cblr-11897	728	20	,	,	PUNCT
cblr-11897	728	21	and	and	CCONJ
cblr-11897	728	22	the	the	DET
cblr-11897	728	23	firm	firm	NOUN
cblr-11897	728	24	’s	’s	PART
cblr-11897	728	25	total	total	ADJ
cblr-11897	728	26	liabilities	liability	NOUN
cblr-11897	728	27	were	be	AUX
cblr-11897	728	28	reported	report	VERB
cblr-11897	728	29	at	at	ADP
cblr-11897	728	30	$	$	SYM
cblr-11897	728	31	3.7	3.7	NUM
cblr-11897	728	32	billion	billion	NUM
cblr-11897	728	33	,	,	PUNCT
cblr-11897	728	34	for	for	ADP
cblr-11897	728	35	a	a	DET
cblr-11897	728	36	book	book	NOUN
cblr-11897	728	37	valuation	valuation	NOUN
cblr-11897	728	38	of	of	ADP
cblr-11897	728	39	$	$	SYM
cblr-11897	728	40	3	3	NUM
cblr-11897	728	41	billion	billion	NUM
cblr-11897	728	42	.	.	PUNCT
cblr-11897	729	1	the	the	DET
cblr-11897	729	2	market	market	NOUN
cblr-11897	729	3	value	value	NOUN
cblr-11897	729	4	of	of	ADP
cblr-11897	729	5	outstanding	outstanding	ADJ
cblr-11897	729	6	equity	equity	NOUN
cblr-11897	729	7	was	be	AUX
cblr-11897	729	8	$	$	SYM
cblr-11897	729	9	2.16	2.16	NUM
cblr-11897	729	10	billion	billion	NUM
cblr-11897	729	11	.	.	PUNCT
cblr-11897	730	1	so	so	ADV
cblr-11897	730	2	,	,	PUNCT
cblr-11897	730	3	while	while	SCONJ
cblr-11897	730	4	the	the	DET
cblr-11897	730	5	firm	firm	NOUN
cblr-11897	730	6	had	have	VERB
cblr-11897	730	7	current	current	ADJ
cblr-11897	730	8	liabilities	liability	NOUN
cblr-11897	730	9	in	in	ADP
cblr-11897	730	10	excess	excess	NOUN
cblr-11897	730	11	of	of	ADP
cblr-11897	730	12	current	current	ADJ
cblr-11897	730	13	assets	asset	NOUN
cblr-11897	730	14	,	,	PUNCT
cblr-11897	730	15	its	its	PRON
cblr-11897	730	16	balance	balance	NOUN
cblr-11897	730	17	sheet	sheet	NOUN
cblr-11897	730	18	was	be	AUX
cblr-11897	730	19	firmly	firmly	ADV
cblr-11897	730	20	positive	positive	ADJ
cblr-11897	730	21	,	,	PUNCT
cblr-11897	730	22	and	and	CCONJ
cblr-11897	730	23	the	the	DET
cblr-11897	730	24	firm	firm	NOUN
cblr-11897	730	25	should	should	AUX
cblr-11897	730	26	have	have	AUX
cblr-11897	730	27	been	be	AUX
cblr-11897	730	28	able	able	ADJ
cblr-11897	730	29	to	to	PART
cblr-11897	730	30	raise	raise	VERB
cblr-11897	730	31	the	the	DET
cblr-11897	730	32	full	full	ADJ
cblr-11897	730	33	$	$	SYM
cblr-11897	730	34	265.5	265.5	NUM
cblr-11897	730	35	billion	billion	NUM
cblr-11897	730	36	without	without	ADP
cblr-11897	730	37	jeopardizing	jeopardize	VERB
cblr-11897	730	38	its	its	PRON
cblr-11897	730	39	continued	continued	ADJ
cblr-11897	730	40	viability	viability	NOUN
cblr-11897	730	41	.	.	PUNCT
cblr-11897	731	1	in	in	ADP
cblr-11897	731	2	fact	fact	NOUN
cblr-11897	731	3	,	,	PUNCT
cblr-11897	731	4	while	while	SCONJ
cblr-11897	731	5	the	the	DET
cblr-11897	731	6	doj	doj	PROPN
cblr-11897	731	7	imposed	impose	VERB
cblr-11897	731	8	a	a	DET
cblr-11897	731	9	fine	fine	NOUN
cblr-11897	731	10	of	of	ADP
cblr-11897	731	11	$	$	SYM
cblr-11897	731	12	185	185	NUM
cblr-11897	731	13	million	million	NUM
cblr-11897	731	14	,	,	PUNCT
cblr-11897	731	15	the	the	DET
cblr-11897	731	16	fine	fine	NOUN
cblr-11897	731	17	was	be	AUX
cblr-11897	731	18	payable	payable	ADJ
cblr-11897	731	19	over	over	ADP
cblr-11897	731	20	five	five	NUM
cblr-11897	731	21	years	year	NOUN
cblr-11897	731	22	without	without	ADP
cblr-11897	731	23	interest.167	interest.167	ADJ
cblr-11897	731	24	discounting	discount	VERB
cblr-11897	731	25	the	the	DET
cblr-11897	731	26	firm	firm	NOUN
cblr-11897	731	27	’s	’s	PART
cblr-11897	731	28	payments	payment	NOUN
cblr-11897	731	29	to	to	ADP
cblr-11897	731	30	2005	2005	NUM
cblr-11897	731	31	using	use	VERB
cblr-11897	731	32	the	the	DET
cblr-11897	731	33	average	average	ADJ
cblr-11897	731	34	u.s	u.s	PROPN
cblr-11897	731	35	.	.	PROPN
cblr-11897	731	36	firm	firm	PROPN
cblr-11897	731	37	’s	’s	PART
cblr-11897	731	38	weighted	weight	VERB
cblr-11897	731	39	average	average	ADJ
cblr-11897	731	40	cost	cost	NOUN
cblr-11897	731	41	of	of	ADP
cblr-11897	731	42	capital	capital	NOUN
cblr-11897	731	43	results	result	NOUN
cblr-11897	731	44	in	in	ADP
cblr-11897	731	45	a	a	DET
cblr-11897	731	46	cost	cost	NOUN
cblr-11897	731	47	of	of	ADP
cblr-11897	731	48	$	$	SYM
cblr-11897	731	49	143.8	143.8	NUM
cblr-11897	731	50	million.168	million.168	NOUN
cblr-11897	731	51	“	"	PUNCT
cblr-11897	731	52	allowance	allowance	NOUN
cblr-11897	731	53	for	for	ADP
cblr-11897	731	54	the	the	DET
cblr-11897	731	55	charges	charge	NOUN
cblr-11897	731	56	regarding	regard	VERB
cblr-11897	731	57	the	the	DET
cblr-11897	731	58	violation	violation	NOUN
cblr-11897	731	59	of	of	ADP
cblr-11897	731	60	antitrust	antitrust	ADJ
cblr-11897	731	61	laws	law	NOUN
cblr-11897	731	62	currently	currently	ADV
cblr-11897	731	63	being	be	AUX
cblr-11897	731	64	investigated	investigate	VERB
cblr-11897	731	65	by	by	ADP
cblr-11897	731	66	the	the	DET
cblr-11897	731	67	u.s	u.s	PROPN
cblr-11897	731	68	.	.	PROPN
cblr-11897	731	69	department	department	PROPN
cblr-11897	731	70	of	of	ADP
cblr-11897	731	71	justice	justice	PROPN
cblr-11897	731	72	.	.	PUNCT
cblr-11897	731	73	”	"	PUNCT
cblr-11897	732	1	hynix	hynix	NOUN
cblr-11897	732	2	2005	2005	NUM
cblr-11897	732	3	annual	annual	ADJ
cblr-11897	732	4	report	report	NOUN
cblr-11897	732	5	,	,	PUNCT
cblr-11897	732	6	supra	supra	PROPN
cblr-11897	732	7	note	note	NOUN
cblr-11897	732	8	123	123	NUM
cblr-11897	732	9	,	,	PUNCT
cblr-11897	732	10	at	at	ADP
cblr-11897	732	11	39	39	NUM
cblr-11897	732	12	.	.	PUNCT
cblr-11897	733	1	in	in	ADP
cblr-11897	733	2	effect	effect	NOUN
cblr-11897	733	3	,	,	PUNCT
cblr-11897	733	4	the	the	DET
cblr-11897	733	5	imposition	imposition	NOUN
cblr-11897	733	6	of	of	ADP
cblr-11897	733	7	liability	liability	NOUN
cblr-11897	733	8	was	be	AUX
cblr-11897	733	9	already	already	ADV
cblr-11897	733	10	factored	factor	VERB
cblr-11897	733	11	into	into	ADP
cblr-11897	733	12	the	the	DET
cblr-11897	733	13	company	company	NOUN
cblr-11897	733	14	’s	’s	PART
cblr-11897	733	15	short	short	ADJ
cblr-11897	733	16	-	-	PUNCT
cblr-11897	733	17	term	term	NOUN
cblr-11897	733	18	financial	financial	ADJ
cblr-11897	733	19	calculus	calculus	NOUN
cblr-11897	733	20	,	,	PUNCT
cblr-11897	733	21	and	and	CCONJ
cblr-11897	733	22	it	it	PRON
cblr-11897	733	23	would	would	AUX
cblr-11897	733	24	be	be	AUX
cblr-11897	733	25	incorrect	incorrect	ADJ
cblr-11897	733	26	to	to	PART
cblr-11897	733	27	assume	assume	VERB
cblr-11897	733	28	that	that	SCONJ
cblr-11897	733	29	imposing	impose	VERB
cblr-11897	733	30	liability	liability	NOUN
cblr-11897	733	31	of	of	ADP
cblr-11897	733	32	$	$	SYM
cblr-11897	733	33	268.5	268.5	NUM
cblr-11897	733	34	million	million	NUM
cblr-11897	733	35	would	would	AUX
cblr-11897	733	36	increase	increase	VERB
cblr-11897	733	37	liabilities	liability	NOUN
cblr-11897	733	38	by	by	ADP
cblr-11897	733	39	the	the	DET
cblr-11897	733	40	full	full	ADJ
cblr-11897	733	41	$	$	SYM
cblr-11897	733	42	265.6	265.6	NUM
cblr-11897	733	43	million	million	NUM
cblr-11897	733	44	.	.	PUNCT
cblr-11897	734	1	167	167	NUM
cblr-11897	734	2	plea	plea	NOUN
cblr-11897	734	3	agreement	agreement	NOUN
cblr-11897	734	4	at	at	ADP
cblr-11897	734	5	6	6	NUM
cblr-11897	734	6	,	,	PUNCT
cblr-11897	734	7	united	united	PROPN
cblr-11897	734	8	states	states	PROPN
cblr-11897	734	9	v.	v.	ADP
cblr-11897	734	10	hynix	hynix	PROPN
cblr-11897	734	11	semiconductor	semiconductor	PROPN
cblr-11897	734	12	inc	inc	PROPN
cblr-11897	734	13	.	.	PROPN
cblr-11897	734	14	,	,	PUNCT
cblr-11897	734	15	no	no	INTJ
cblr-11897	734	16	.	.	PUNCT
cblr-11897	735	1	cr	cr	PROPN
cblr-11897	735	2	05	05	NUM
cblr-11897	735	3	-	-	SYM
cblr-11897	735	4	249	249	NUM
cblr-11897	735	5	(	(	PUNCT
cblr-11897	735	6	n.d	n.d	PROPN
cblr-11897	735	7	.	.	PROPN
cblr-11897	735	8	cal	cal	PROPN
cblr-11897	735	9	.	.	PUNCT
cblr-11897	736	1	may	may	AUX
cblr-11897	736	2	11	11	NUM
cblr-11897	736	3	,	,	PUNCT
cblr-11897	736	4	2005	2005	NUM
cblr-11897	736	5	)	)	PUNCT
cblr-11897	736	6	(	(	PUNCT
cblr-11897	736	7	“	"	PUNCT
cblr-11897	736	8	the	the	DET
cblr-11897	736	9	united	united	PROPN
cblr-11897	736	10	states	states	PROPN
cblr-11897	736	11	and	and	CCONJ
cblr-11897	736	12	the	the	DET
cblr-11897	736	13	defendant	defendant	NOUN
cblr-11897	736	14	agree	agree	VERB
cblr-11897	736	15	to	to	PART
cblr-11897	736	16	recommend	recommend	VERB
cblr-11897	736	17	,	,	PUNCT
cblr-11897	736	18	in	in	ADP
cblr-11897	736	19	the	the	DET
cblr-11897	736	20	interest	interest	NOUN
cblr-11897	736	21	of	of	ADP
cblr-11897	736	22	justice	justice	NOUN
cblr-11897	736	23	pursuant	pursuant	ADJ
cblr-11897	736	24	to	to	ADP
cblr-11897	736	25	18	18	NUM
cblr-11897	736	26	u.s.c	u.s.c	ADJ
cblr-11897	736	27	.	.	PUNCT
cblr-11897	737	1	§	§	PROPN
cblr-11897	737	2	3572(d)(1	3572(d)(1	NUM
cblr-11897	737	3	)	)	PUNCT
cblr-11897	737	4	and	and	CCONJ
cblr-11897	737	5	u.s.s.g	u.s.s.g	PROPN
cblr-11897	737	6	.	.	PROPN
cblr-11897	737	7	§	§	PROPN
cblr-11897	737	8	8c3.2(b	8c3.2(b	PRON
cblr-11897	737	9	)	)	PUNCT
cblr-11897	737	10	,	,	PUNCT
cblr-11897	737	11	that	that	SCONJ
cblr-11897	737	12	the	the	DET
cblr-11897	737	13	fine	fine	NOUN
cblr-11897	737	14	be	be	AUX
cblr-11897	737	15	paid	pay	VERB
cblr-11897	737	16	in	in	ADP
cblr-11897	737	17	the	the	DET
cblr-11897	737	18	following	following	ADJ
cblr-11897	737	19	installments	installment	NOUN
cblr-11897	737	20	:	:	PUNCT
cblr-11897	737	21	within	within	ADP
cblr-11897	737	22	30	30	NUM
cblr-11897	737	23	days	day	NOUN
cblr-11897	737	24	of	of	ADP
cblr-11897	737	25	imposition	imposition	NOUN
cblr-11897	737	26	of	of	ADP
cblr-11897	737	27	sentence	sentence	NOUN
cblr-11897	737	28	–	–	PUNCT
cblr-11897	737	29	$	$	SYM
cblr-11897	737	30	10	10	NUM
cblr-11897	737	31	million	million	NUM
cblr-11897	737	32	;	;	PUNCT
cblr-11897	737	33	at	at	ADP
cblr-11897	737	34	the	the	DET
cblr-11897	737	35	one	one	NUM
cblr-11897	737	36	-	-	PUNCT
cblr-11897	737	37	year	year	NOUN
cblr-11897	737	38	anniversary	anniversary	NOUN
cblr-11897	737	39	of	of	ADP
cblr-11897	737	40	imposition	imposition	NOUN
cblr-11897	737	41	of	of	ADP
cblr-11897	737	42	sentence	sentence	NOUN
cblr-11897	737	43	(	(	PUNCT
cblr-11897	737	44	‘	'	PUNCT
cblr-11897	737	45	anniversary	anniversary	NOUN
cblr-11897	737	46	’	'	PUNCT
cblr-11897	737	47	)	)	PUNCT
cblr-11897	737	48	–	–	PUNCT
cblr-11897	737	49	$	$	SYM
cblr-11897	737	50	35	35	NUM
cblr-11897	737	51	million	million	NUM
cblr-11897	737	52	;	;	PUNCT
cblr-11897	737	53	at	at	ADP
cblr-11897	737	54	the	the	DET
cblr-11897	737	55	two	two	NUM
cblr-11897	737	56	-	-	PUNCT
cblr-11897	737	57	year	year	NOUN
cblr-11897	737	58	anniversary	anniversary	NOUN
cblr-11897	737	59	–	–	PUNCT
cblr-11897	737	60	$	$	SYM
cblr-11897	737	61	35	35	NUM
cblr-11897	737	62	million	million	NUM
cblr-11897	737	63	;	;	PUNCT
cblr-11897	737	64	at	at	ADP
cblr-11897	737	65	the	the	DET
cblr-11897	737	66	three	three	NUM
cblr-11897	737	67	-	-	PUNCT
cblr-11897	737	68	year	year	NOUN
cblr-11897	737	69	anniversary	anniversary	NOUN
cblr-11897	737	70	–	–	PUNCT
cblr-11897	737	71	$	$	SYM
cblr-11897	737	72	35	35	NUM
cblr-11897	737	73	million	million	NUM
cblr-11897	737	74	;	;	PUNCT
cblr-11897	737	75	at	at	ADP
cblr-11897	737	76	the	the	DET
cblr-11897	737	77	four	four	NUM
cblr-11897	737	78	-	-	PUNCT
cblr-11897	737	79	year	year	NOUN
cblr-11897	737	80	anniversary	anniversary	NOUN
cblr-11897	737	81	–	–	PUNCT
cblr-11897	737	82	$	$	SYM
cblr-11897	737	83	35	35	NUM
cblr-11897	737	84	million	million	NUM
cblr-11897	737	85	;	;	PUNCT
cblr-11897	737	86	and	and	CCONJ
cblr-11897	737	87	at	at	ADP
cblr-11897	737	88	the	the	DET
cblr-11897	737	89	five	five	NUM
cblr-11897	737	90	-	-	PUNCT
cblr-11897	737	91	year	year	NOUN
cblr-11897	737	92	anniversary	anniversary	NOUN
cblr-11897	737	93	–	–	PUNCT
cblr-11897	737	94	$	$	SYM
cblr-11897	737	95	35	35	NUM
cblr-11897	737	96	million	million	NUM
cblr-11897	737	97	;	;	PUNCT
cblr-11897	737	98	provided	provide	VERB
cblr-11897	737	99	,	,	PUNCT
cblr-11897	737	100	however	however	ADV
cblr-11897	737	101	,	,	PUNCT
cblr-11897	737	102	that	that	SCONJ
cblr-11897	737	103	the	the	DET
cblr-11897	737	104	defendant	defendant	NOUN
cblr-11897	737	105	shall	shall	AUX
cblr-11897	737	106	have	have	VERB
cblr-11897	737	107	the	the	DET
cblr-11897	737	108	option	option	NOUN
cblr-11897	737	109	at	at	ADP
cblr-11897	737	110	any	any	DET
cblr-11897	737	111	time	time	NOUN
cblr-11897	737	112	before	before	ADP
cblr-11897	737	113	the	the	DET
cblr-11897	737	114	five	five	NUM
cblr-11897	737	115	-	-	PUNCT
cblr-11897	737	116	year	year	NOUN
cblr-11897	737	117	anniversary	anniversary	NOUN
cblr-11897	737	118	of	of	ADP
cblr-11897	737	119	prepaying	prepay	VERB
cblr-11897	737	120	the	the	DET
cblr-11897	737	121	remaining	remain	VERB
cblr-11897	737	122	balance	balance	NOUN
cblr-11897	737	123	then	then	ADV
cblr-11897	737	124	owing	owe	VERB
cblr-11897	737	125	on	on	ADP
cblr-11897	737	126	the	the	DET
cblr-11897	737	127	fine	fine	NOUN
cblr-11897	737	128	.	.	PUNCT
cblr-11897	737	129	”	"	PUNCT
cblr-11897	737	130	)	)	PUNCT
cblr-11897	737	131	.	.	PUNCT
cblr-11897	738	1	168	168	NUM
cblr-11897	738	2	see	see	VERB
cblr-11897	738	3	nathan	nathan	PROPN
cblr-11897	738	4	atkinson	atkinson	PROPN
cblr-11897	738	5	,	,	PUNCT
cblr-11897	738	6	do	do	VERB
cblr-11897	738	7	corporations	corporation	NOUN
cblr-11897	738	8	profit	profit	NOUN
cblr-11897	738	9	from	from	ADP
cblr-11897	738	10	breaking	break	VERB
cblr-11897	738	11	the	the	DET
cblr-11897	738	12	law	law	NOUN
cblr-11897	738	13	?	?	PUNCT
cblr-11897	739	1	evidence	evidence	NOUN
cblr-11897	739	2	from	from	ADP
cblr-11897	739	3	environmental	environmental	ADJ
cblr-11897	739	4	violations	violation	NOUN
cblr-11897	739	5	,	,	PUNCT
cblr-11897	739	6	(	(	PUNCT
cblr-11897	739	7	jul	jul	PROPN
cblr-11897	739	8	.	.	PROPN
cblr-11897	739	9	29	29	NUM
cblr-11897	739	10	,	,	PUNCT
cblr-11897	739	11	2022	2022	NUM
cblr-11897	739	12	)	)	PUNCT
cblr-11897	739	13	(	(	PUNCT
cblr-11897	739	14	unpublished	unpublished	ADJ
cblr-11897	739	15	manuscript	manuscript	NOUN
cblr-11897	739	16	)	)	PUNCT
cblr-11897	739	17	(	(	PUNCT
cblr-11897	739	18	describing	describe	VERB
cblr-11897	739	19	how	how	SCONJ
cblr-11897	739	20	federal	federal	ADJ
cblr-11897	739	21	agencies	agency	NOUN
cblr-11897	739	22	use	use	VERB
cblr-11897	739	23	the	the	DET
cblr-11897	739	24	weighted	weighted	ADJ
cblr-11897	739	25	average	average	ADJ
cblr-11897	739	26	cost	cost	NOUN
cblr-11897	739	27	of	of	ADP
cblr-11897	739	28	capital	capital	NOUN
cblr-11897	739	29	to	to	PART
cblr-11897	739	30	calculate	calculate	VERB
cblr-11897	739	31	the	the	DET
cblr-11897	739	32	benefit	benefit	NOUN
cblr-11897	739	33	from	from	ADP
cblr-11897	739	34	delayed	delay	VERB
cblr-11897	739	35	payments	payment	NOUN
cblr-11897	739	36	of	of	ADP
cblr-11897	739	37	fines	fine	NOUN
cblr-11897	739	38	)	)	PUNCT
cblr-11897	739	39	,	,	PUNCT
cblr-11897	739	40	https://osf.io/preprints/socarxiv/jk4r7/.	https://osf.io/preprints/socarxiv/jk4r7/.	NUM
cblr-11897	740	1	[	[	X
cblr-11897	740	2	https://perma.cc/7sd5-dbwq	https://perma.cc/7sd5-dbwq	X
cblr-11897	740	3	]	]	PUNCT
cblr-11897	740	4	.	.	PUNCT
cblr-11897	741	1	48	48	NUM
cblr-11897	741	2	columbia	columbia	PROPN
cblr-11897	741	3	business	business	NOUN
cblr-11897	741	4	law	law	PROPN
cblr-11897	741	5	review	review	NOUN
cblr-11897	741	6	[	[	X
cblr-11897	741	7	vol	vol	NOUN
cblr-11897	741	8	.	.	PUNCT
cblr-11897	741	9	2023	2023	NUM
cblr-11897	741	10	hynix	hynix	NOUN
cblr-11897	741	11	semiconductor	semiconductor	NOUN
cblr-11897	741	12	balance	balance	NOUN
cblr-11897	741	13	sheet	sheet	NOUN
cblr-11897	741	14	(	(	PUNCT
cblr-11897	741	15	millions	million	NOUN
cblr-11897	741	16	$	$	SYM
cblr-11897	741	17	)	)	PUNCT
cblr-11897	741	18	current	current	ADJ
cblr-11897	741	19	assets	asset	NOUN
cblr-11897	741	20	895	895	NUM
cblr-11897	741	21	total	total	ADJ
cblr-11897	741	22	assets	asset	NOUN
cblr-11897	741	23	6,700	6,700	NUM
cblr-11897	741	24	current	current	ADJ
cblr-11897	741	25	liabilities	liability	NOUN
cblr-11897	741	26	1,660	1,660	NUM
cblr-11897	741	27	total	total	ADJ
cblr-11897	741	28	liabilities	liability	NOUN
cblr-11897	741	29	3,700	3,700	NUM
cblr-11897	741	30	net	net	ADJ
cblr-11897	741	31	current	current	ADJ
cblr-11897	741	32	assets	asset	NOUN
cblr-11897	741	33	(	(	PUNCT
cblr-11897	741	34	765	765	NUM
cblr-11897	741	35	)	)	PUNCT
cblr-11897	741	36	total	total	ADJ
cblr-11897	741	37	equity	equity	NOUN
cblr-11897	741	38	(	(	PUNCT
cblr-11897	741	39	book	book	NOUN
cblr-11897	741	40	value	value	NOUN
cblr-11897	741	41	)	)	PUNCT
cblr-11897	741	42	3,000	3,000	NUM
cblr-11897	741	43	market	market	NOUN
cblr-11897	741	44	capitalization	capitalization	NOUN
cblr-11897	741	45	2,160	2,160	NUM
cblr-11897	741	46	penalty	penalty	NOUN
cblr-11897	741	47	imposed	impose	VERB
cblr-11897	741	48	185	185	NUM
cblr-11897	741	49	effective	effective	ADJ
cblr-11897	741	50	penalty	penalty	NOUN
cblr-11897	741	51	paid	pay	VERB
cblr-11897	741	52	143.8	143.8	NUM
cblr-11897	741	53	2	2	NUM
cblr-11897	741	54	.	.	PUNCT
cblr-11897	742	1	beazer	beazer	PROPN
cblr-11897	742	2	homes	home	NOUN
cblr-11897	742	3	in	in	ADP
cblr-11897	742	4	2009	2009	NUM
cblr-11897	742	5	,	,	PUNCT
cblr-11897	742	6	beazer	beazer	PROPN
cblr-11897	742	7	homes	home	NOUN
cblr-11897	742	8	,	,	PUNCT
cblr-11897	742	9	one	one	NUM
cblr-11897	742	10	of	of	ADP
cblr-11897	742	11	the	the	DET
cblr-11897	742	12	country	country	NOUN
cblr-11897	742	13	’s	’s	PART
cblr-11897	742	14	largest	large	ADJ
cblr-11897	742	15	home	home	NOUN
cblr-11897	742	16	builders	builder	NOUN
cblr-11897	742	17	,	,	PUNCT
cblr-11897	742	18	settled	settle	VERB
cblr-11897	742	19	civil	civil	ADJ
cblr-11897	742	20	and	and	CCONJ
cblr-11897	742	21	criminal	criminal	ADJ
cblr-11897	742	22	charges	charge	NOUN
cblr-11897	742	23	with	with	ADP
cblr-11897	742	24	several	several	ADJ
cblr-11897	742	25	state	state	NOUN
cblr-11897	742	26	and	and	CCONJ
cblr-11897	742	27	federal	federal	ADJ
cblr-11897	742	28	agencies	agency	NOUN
cblr-11897	742	29	for	for	ADP
cblr-11897	742	30	a	a	DET
cblr-11897	742	31	reported	report	VERB
cblr-11897	742	32	$	$	SYM
cblr-11897	742	33	50	50	NUM
cblr-11897	742	34	million.169	million.169	NOUN
cblr-11897	742	35	the	the	DET
cblr-11897	742	36	u.s	u.s	PROPN
cblr-11897	742	37	.	.	PROPN
cblr-11897	742	38	attorney	attorney	PROPN
cblr-11897	742	39	’s	’s	PART
cblr-11897	742	40	office	office	NOUN
cblr-11897	742	41	justified	justify	VERB
cblr-11897	742	42	the	the	DET
cblr-11897	742	43	$	$	SYM
cblr-11897	742	44	50	50	NUM
cblr-11897	742	45	million	million	NUM
cblr-11897	742	46	settlement	settlement	NOUN
cblr-11897	742	47	by	by	ADP
cblr-11897	742	48	stating	state	VERB
cblr-11897	742	49	that	that	SCONJ
cblr-11897	742	50	“	"	PUNCT
cblr-11897	742	51	the	the	DET
cblr-11897	742	52	imposition	imposition	NOUN
cblr-11897	742	53	of	of	ADP
cblr-11897	742	54	additional	additional	ADJ
cblr-11897	742	55	criminal	criminal	ADJ
cblr-11897	742	56	penalties	penalty	NOUN
cblr-11897	742	57	or	or	CCONJ
cblr-11897	742	58	the	the	DET
cblr-11897	742	59	requirement	requirement	NOUN
cblr-11897	742	60	of	of	ADP
cblr-11897	742	61	additional	additional	ADJ
cblr-11897	742	62	payment	payment	NOUN
cblr-11897	742	63	at	at	ADP
cblr-11897	742	64	this	this	DET
cblr-11897	742	65	time	time	NOUN
cblr-11897	742	66	would	would	AUX
cblr-11897	742	67	jeopardize	jeopardize	VERB
cblr-11897	742	68	the	the	DET
cblr-11897	742	69	solvency	solvency	NOUN
cblr-11897	742	70	of	of	ADP
cblr-11897	742	71	beazer	beazer	PROPN
cblr-11897	742	72	and	and	CCONJ
cblr-11897	742	73	put	put	VERB
cblr-11897	742	74	at	at	ADP
cblr-11897	742	75	risk	risk	NOUN
cblr-11897	742	76	the	the	DET
cblr-11897	742	77	employment	employment	NOUN
cblr-11897	742	78	of	of	ADP
cblr-11897	742	79	approximately	approximately	ADV
cblr-11897	742	80	15,000	15,000	NUM
cblr-11897	742	81	employees	employee	NOUN
cblr-11897	742	82	and	and	CCONJ
cblr-11897	742	83	full	full	ADJ
cblr-11897	742	84	-	-	PUNCT
cblr-11897	742	85	time	time	NOUN
cblr-11897	742	86	contractors	contractor	NOUN
cblr-11897	742	87	not	not	PART
cblr-11897	742	88	involved	involve	VERB
cblr-11897	742	89	in	in	ADP
cblr-11897	742	90	the	the	DET
cblr-11897	742	91	criminal	criminal	ADJ
cblr-11897	742	92	wrongdoing	wrongdoing	NOUN
cblr-11897	742	93	.	.	PUNCT
cblr-11897	742	94	”170	”170	PUNCT
cblr-11897	743	1	on	on	ADP
cblr-11897	743	2	june	june	PROPN
cblr-11897	743	3	30	30	NUM
cblr-11897	743	4	(	(	PUNCT
cblr-11897	743	5	the	the	DET
cblr-11897	743	6	day	day	NOUN
cblr-11897	743	7	before	before	ADP
cblr-11897	743	8	the	the	DET
cblr-11897	743	9	settlement	settlement	NOUN
cblr-11897	743	10	agreement	agreement	NOUN
cblr-11897	743	11	)	)	PUNCT
cblr-11897	743	12	,	,	PUNCT
cblr-11897	743	13	beazer	beazer	PROPN
cblr-11897	743	14	had	have	VERB
cblr-11897	743	15	total	total	ADJ
cblr-11897	743	16	assets	asset	NOUN
cblr-11897	743	17	of	of	ADP
cblr-11897	743	18	$	$	SYM
cblr-11897	743	19	2.1	2.1	NUM
cblr-11897	743	20	billion	billion	NUM
cblr-11897	743	21	and	and	CCONJ
cblr-11897	743	22	total	total	ADJ
cblr-11897	743	23	liabilities	liability	NOUN
cblr-11897	743	24	of	of	ADP
cblr-11897	743	25	$	$	SYM
cblr-11897	743	26	1.94	1.94	NUM
cblr-11897	743	27	billion.171	billion.171	NOUN
cblr-11897	743	28	that	that	PRON
cblr-11897	743	29	is	be	AUX
cblr-11897	743	30	,	,	PUNCT
cblr-11897	743	31	beazer	beazer	PROPN
cblr-11897	743	32	’s	’s	PART
cblr-11897	743	33	book	book	NOUN
cblr-11897	743	34	value	value	NOUN
cblr-11897	743	35	was	be	AUX
cblr-11897	743	36	$	$	SYM
cblr-11897	743	37	196	196	NUM
cblr-11897	743	38	million	million	NUM
cblr-11897	743	39	.	.	PUNCT
cblr-11897	744	1	so	so	ADV
cblr-11897	744	2	,	,	PUNCT
cblr-11897	744	3	while	while	SCONJ
cblr-11897	744	4	this	this	PRON
cblr-11897	744	5	indicates	indicate	VERB
cblr-11897	744	6	that	that	SCONJ
cblr-11897	744	7	it	it	PRON
cblr-11897	744	8	could	could	AUX
cblr-11897	744	9	have	have	AUX
cblr-11897	744	10	paid	pay	VERB
cblr-11897	744	11	more	more	ADJ
cblr-11897	744	12	than	than	ADP
cblr-11897	744	13	$	$	SYM
cblr-11897	744	14	50	50	NUM
cblr-11897	744	15	million	million	NUM
cblr-11897	744	16	,	,	PUNCT
cblr-11897	744	17	doing	do	VERB
cblr-11897	744	18	so	so	ADV
cblr-11897	744	19	may	may	AUX
cblr-11897	744	20	have	have	AUX
cblr-11897	744	21	threatened	threaten	VERB
cblr-11897	744	22	its	its	PRON
cblr-11897	744	23	continued	continued	ADJ
cblr-11897	744	24	viability	viability	NOUN
cblr-11897	744	25	.	.	PUNCT
cblr-11897	745	1	while	while	SCONJ
cblr-11897	745	2	beazer	beazer	PROPN
cblr-11897	745	3	had	have	VERB
cblr-11897	745	4	substantial	substantial	ADJ
cblr-11897	745	5	long	long	ADJ
cblr-11897	745	6	-	-	PUNCT
cblr-11897	745	7	term	term	NOUN
cblr-11897	745	8	liabilities	liability	NOUN
cblr-11897	745	9	,	,	PUNCT
cblr-11897	745	10	it	it	PRON
cblr-11897	745	11	had	have	VERB
cblr-11897	745	12	only	only	ADV
cblr-11897	745	13	$	$	SYM
cblr-11897	745	14	76	76	NUM
cblr-11897	745	15	million	million	NUM
cblr-11897	745	16	of	of	ADP
cblr-11897	745	17	current	current	ADJ
cblr-11897	745	18	liabilities	liability	NOUN
cblr-11897	745	19	,	,	PUNCT
cblr-11897	745	20	which	which	PRON
cblr-11897	745	21	could	could	AUX
cblr-11897	745	22	easily	easily	ADV
cblr-11897	745	23	be	be	AUX
cblr-11897	745	24	covered	cover	VERB
cblr-11897	745	25	by	by	ADP
cblr-11897	745	26	its	its	PRON
cblr-11897	745	27	$	$	SYM
cblr-11897	745	28	495	495	NUM
cblr-11897	745	29	million	million	NUM
cblr-11897	745	30	of	of	ADP
cblr-11897	745	31	cash	cash	NOUN
cblr-11897	745	32	and	and	CCONJ
cblr-11897	745	33	short	short	ADJ
cblr-11897	745	34	-	-	PUNCT
cblr-11897	745	35	term	term	NOUN
cblr-11897	745	36	investments.172	investments.172	NOUN
cblr-11897	745	37	169	169	NUM
cblr-11897	745	38	deferred	defer	VERB
cblr-11897	745	39	prosecution	prosecution	NOUN
cblr-11897	745	40	agreement	agreement	NOUN
cblr-11897	745	41	,	,	PUNCT
cblr-11897	745	42	united	united	PROPN
cblr-11897	745	43	states	states	PROPN
cblr-11897	745	44	v.	v.	PROPN
cblr-11897	745	45	beazer	beazer	PROPN
cblr-11897	745	46	homes	homes	PROPN
cblr-11897	745	47	usa	usa	PROPN
cblr-11897	745	48	,	,	PUNCT
cblr-11897	745	49	inc	inc	PROPN
cblr-11897	745	50	.	.	PROPN
cblr-11897	745	51	,	,	PUNCT
cblr-11897	745	52	no	no	INTJ
cblr-11897	745	53	.	.	PUNCT
cblr-11897	746	1	3:09cr113	3:09cr113	NUM
cblr-11897	746	2	-	-	SYM
cblr-11897	746	3	w	w	PROPN
cblr-11897	746	4	(	(	PUNCT
cblr-11897	746	5	w.d.n.c	w.d.n.c	PROPN
cblr-11897	746	6	.	.	PROPN
cblr-11897	746	7	jul	jul	PROPN
cblr-11897	746	8	.	.	PROPN
cblr-11897	746	9	1	1	NUM
cblr-11897	746	10	,	,	PUNCT
cblr-11897	746	11	2009	2009	NUM
cblr-11897	746	12	)	)	PUNCT
cblr-11897	746	13	.	.	PUNCT
cblr-11897	747	1	170	170	NUM
cblr-11897	748	1	i	i	PRON
cblr-11897	748	2	d.	d.	PROPN
cblr-11897	748	3	at	at	ADP
cblr-11897	748	4	3	3	NUM
cblr-11897	748	5	.	.	NOUN
cblr-11897	748	6	171	171	NUM
cblr-11897	748	7	beazer	beazer	PROPN
cblr-11897	748	8	homes	home	NOUN
cblr-11897	748	9	,	,	PUNCT
cblr-11897	748	10	quarterly	quarterly	ADJ
cblr-11897	748	11	report	report	NOUN
cblr-11897	748	12	(	(	PUNCT
cblr-11897	748	13	form	form	NOUN
cblr-11897	748	14	10	10	NUM
cblr-11897	748	15	-	-	PUNCT
cblr-11897	748	16	q	q	NOUN
cblr-11897	748	17	)	)	PUNCT
cblr-11897	748	18	,	,	PUNCT
cblr-11897	748	19	at	at	ADP
cblr-11897	748	20	4	4	NUM
cblr-11897	748	21	(	(	PUNCT
cblr-11897	748	22	aug	aug	PROPN
cblr-11897	748	23	.	.	PROPN
cblr-11897	748	24	7	7	NUM
cblr-11897	748	25	,	,	PUNCT
cblr-11897	748	26	2009	2009	NUM
cblr-11897	748	27	)	)	PUNCT
cblr-11897	748	28	.	.	PUNCT
cblr-11897	749	1	172	172	NUM
cblr-11897	750	1	i	i	PRON
cblr-11897	750	2	d.	d.	PROPN
cblr-11897	750	3	no	no	INTJ
cblr-11897	750	4	.	.	NOUN
cblr-11897	751	1	1	1	NUM
cblr-11897	751	2	]	]	X
cblr-11897	751	3	corporate	corporate	ADJ
cblr-11897	751	4	liability	liability	NOUN
cblr-11897	751	5	,	,	PUNCT
cblr-11897	751	6	collateral	collateral	ADJ
cblr-11897	751	7	consequences	consequence	NOUN
cblr-11897	751	8	,	,	PUNCT
cblr-11897	751	9	&	&	CCONJ
cblr-11897	751	10	capital	capital	NOUN
cblr-11897	751	11	structure	structure	NOUN
cblr-11897	751	12	49	49	NUM
cblr-11897	751	13	on	on	ADP
cblr-11897	751	14	the	the	DET
cblr-11897	751	15	day	day	NOUN
cblr-11897	751	16	that	that	SCONJ
cblr-11897	751	17	the	the	DET
cblr-11897	751	18	settlement	settlement	NOUN
cblr-11897	751	19	agreement	agreement	NOUN
cblr-11897	751	20	was	be	AUX
cblr-11897	751	21	announced	announce	VERB
cblr-11897	751	22	,	,	PUNCT
cblr-11897	751	23	beazer	beazer	PROPN
cblr-11897	751	24	had	have	VERB
cblr-11897	751	25	a	a	DET
cblr-11897	751	26	market	market	NOUN
cblr-11897	751	27	capitalization	capitalization	NOUN
cblr-11897	751	28	of	of	ADP
cblr-11897	751	29	$	$	SYM
cblr-11897	751	30	71.8	71.8	NUM
cblr-11897	751	31	million	million	NUM
cblr-11897	751	32	.	.	PUNCT
cblr-11897	752	1	however	however	ADV
cblr-11897	752	2	,	,	PUNCT
cblr-11897	752	3	this	this	DET
cblr-11897	752	4	valuation	valuation	NOUN
cblr-11897	752	5	likely	likely	ADV
cblr-11897	752	6	factored	factor	VERB
cblr-11897	752	7	in	in	ADP
cblr-11897	752	8	expectations	expectation	NOUN
cblr-11897	752	9	about	about	ADP
cblr-11897	752	10	liability	liability	NOUN
cblr-11897	752	11	.	.	PUNCT
cblr-11897	753	1	following	follow	VERB
cblr-11897	753	2	the	the	DET
cblr-11897	753	3	imposition	imposition	NOUN
cblr-11897	753	4	of	of	ADP
cblr-11897	753	5	liability	liability	NOUN
cblr-11897	753	6	,	,	PUNCT
cblr-11897	753	7	beazer	beazer	PROPN
cblr-11897	753	8	’s	’s	PART
cblr-11897	753	9	market	market	NOUN
cblr-11897	753	10	capitalization	capitalization	NOUN
cblr-11897	753	11	doubled	double	VERB
cblr-11897	753	12	by	by	ADP
cblr-11897	753	13	early	early	ADJ
cblr-11897	753	14	august	august	PROPN
cblr-11897	753	15	and	and	CCONJ
cblr-11897	753	16	tripled	triple	VERB
cblr-11897	753	17	by	by	ADP
cblr-11897	753	18	midoctober	midoctober	PROPN
cblr-11897	753	19	2008	2008	NUM
cblr-11897	753	20	.	.	PUNCT
cblr-11897	754	1	the	the	DET
cblr-11897	754	2	settlement	settlement	NOUN
cblr-11897	754	3	agreement	agreement	NOUN
cblr-11897	754	4	with	with	ADP
cblr-11897	754	5	beazer	beazer	PROPN
cblr-11897	754	6	was	be	AUX
cblr-11897	754	7	,	,	PUNCT
cblr-11897	754	8	in	in	ADP
cblr-11897	754	9	fact	fact	NOUN
cblr-11897	754	10	,	,	PUNCT
cblr-11897	754	11	not	not	PART
cblr-11897	754	12	for	for	ADP
cblr-11897	754	13	an	an	DET
cblr-11897	754	14	immediate	immediate	ADJ
cblr-11897	754	15	$	$	SYM
cblr-11897	754	16	50	50	NUM
cblr-11897	754	17	million	million	NUM
cblr-11897	754	18	cash	cash	NOUN
cblr-11897	754	19	payment	payment	NOUN
cblr-11897	754	20	.	.	PUNCT
cblr-11897	755	1	approximately	approximately	ADV
cblr-11897	755	2	$	$	SYM
cblr-11897	755	3	2	2	NUM
cblr-11897	755	4	million	million	NUM
cblr-11897	755	5	was	be	AUX
cblr-11897	755	6	paid	pay	VERB
cblr-11897	755	7	to	to	ADP
cblr-11897	755	8	the	the	DET
cblr-11897	755	9	north	north	PROPN
cblr-11897	755	10	carolina	carolina	PROPN
cblr-11897	755	11	commissioner	commissioner	NOUN
cblr-11897	755	12	of	of	ADP
cblr-11897	755	13	banks	bank	NOUN
cblr-11897	755	14	,	,	PUNCT
cblr-11897	755	15	with	with	SCONJ
cblr-11897	755	16	the	the	DET
cblr-11897	755	17	remaining	remain	VERB
cblr-11897	755	18	$	$	SYM
cblr-11897	755	19	48	48	NUM
cblr-11897	755	20	million	million	NUM
cblr-11897	755	21	to	to	PART
cblr-11897	755	22	be	be	AUX
cblr-11897	755	23	potentially	potentially	ADV
cblr-11897	755	24	contributed	contribute	VERB
cblr-11897	755	25	to	to	ADP
cblr-11897	755	26	a	a	DET
cblr-11897	755	27	restitution	restitution	NOUN
cblr-11897	755	28	fund	fund	NOUN
cblr-11897	755	29	:	:	PUNCT
cblr-11897	756	1	[	[	X
cblr-11897	756	2	u]nder	u]nder	ADP
cblr-11897	756	3	these	these	DET
cblr-11897	756	4	agreements	agreement	NOUN
cblr-11897	756	5	,	,	PUNCT
cblr-11897	756	6	we	we	PRON
cblr-11897	756	7	were	be	AUX
cblr-11897	756	8	obligated	obligate	VERB
cblr-11897	756	9	to	to	PART
cblr-11897	756	10	make	make	VERB
cblr-11897	756	11	payments	payment	NOUN
cblr-11897	756	12	equal	equal	ADJ
cblr-11897	756	13	to	to	ADP
cblr-11897	756	14	4	4	NUM
cblr-11897	756	15	%	%	NOUN
cblr-11897	756	16	of	of	ADP
cblr-11897	756	17	“	"	PUNCT
cblr-11897	756	18	adjusted	adjusted	ADJ
cblr-11897	756	19	ebitda	ebitda	NOUN
cblr-11897	756	20	,	,	PUNCT
cblr-11897	756	21	”	"	PUNCT
cblr-11897	756	22	as	as	SCONJ
cblr-11897	756	23	defined	define	VERB
cblr-11897	756	24	in	in	ADP
cblr-11897	756	25	the	the	DET
cblr-11897	756	26	agreements	agreement	NOUN
cblr-11897	756	27	,	,	PUNCT
cblr-11897	756	28	until	until	ADP
cblr-11897	756	29	the	the	DET
cblr-11897	756	30	earlier	early	ADJ
cblr-11897	756	31	of	of	ADP
cblr-11897	756	32	(	(	PUNCT
cblr-11897	756	33	a	a	NOUN
cblr-11897	756	34	)	)	PUNCT
cblr-11897	756	35	september	september	PROPN
cblr-11897	756	36	30	30	NUM
cblr-11897	756	37	,	,	PUNCT
cblr-11897	756	38	2016	2016	NUM
cblr-11897	756	39	or	or	CCONJ
cblr-11897	756	40	(	(	PUNCT
cblr-11897	756	41	b	b	X
cblr-11897	756	42	)	)	PUNCT
cblr-11897	756	43	the	the	DET
cblr-11897	756	44	date	date	NOUN
cblr-11897	756	45	that	that	PRON
cblr-11897	756	46	a	a	DET
cblr-11897	756	47	cumulative	cumulative	ADJ
cblr-11897	756	48	$	$	SYM
cblr-11897	756	49	48.0	48.0	NUM
cblr-11897	756	50	million	million	NUM
cblr-11897	756	51	had	have	AUX
cblr-11897	756	52	been	be	AUX
cblr-11897	756	53	paid	pay	VERB
cblr-11897	756	54	pursuant	pursuant	ADV
cblr-11897	756	55	to	to	ADP
cblr-11897	756	56	the	the	DET
cblr-11897	756	57	dpa	dpa	NOUN
cblr-11897	756	58	and	and	CCONJ
cblr-11897	756	59	the	the	DET
cblr-11897	756	60	hud	hud	PROPN
cblr-11897	756	61	agreement	agreement	NOUN
cblr-11897	756	62	.	.	PUNCT
cblr-11897	757	1	accordingly	accordingly	ADV
cblr-11897	757	2	,	,	PUNCT
cblr-11897	757	3	after	after	ADP
cblr-11897	757	4	making	make	VERB
cblr-11897	757	5	the	the	DET
cblr-11897	757	6	fiscal	fiscal	ADJ
cblr-11897	757	7	year	year	NOUN
cblr-11897	757	8	2016	2016	NUM
cblr-11897	757	9	payments	payment	NOUN
cblr-11897	757	10	described	describe	VERB
cblr-11897	757	11	below	below	ADV
cblr-11897	757	12	,	,	PUNCT
cblr-11897	757	13	our	our	PRON
cblr-11897	757	14	obligations	obligation	NOUN
cblr-11897	757	15	under	under	ADP
cblr-11897	757	16	the	the	DET
cblr-11897	757	17	hud	hud	PROPN
cblr-11897	757	18	agreement	agreement	NOUN
cblr-11897	757	19	will	will	AUX
cblr-11897	757	20	expire	expire	VERB
cblr-11897	757	21	.	.	PUNCT
cblr-11897	758	1	as	as	ADP
cblr-11897	758	2	of	of	ADP
cblr-11897	758	3	september	september	PROPN
cblr-11897	758	4	30	30	NUM
cblr-11897	758	5	,	,	PUNCT
cblr-11897	758	6	2016	2016	NUM
cblr-11897	758	7	,	,	PUNCT
cblr-11897	758	8	we	we	PRON
cblr-11897	758	9	have	have	AUX
cblr-11897	758	10	paid	pay	VERB
cblr-11897	758	11	a	a	DET
cblr-11897	758	12	cumulative	cumulative	ADJ
cblr-11897	758	13	$	$	SYM
cblr-11897	758	14	28.1	28.1	NUM
cblr-11897	758	15	million	million	NUM
cblr-11897	758	16	related	relate	VERB
cblr-11897	758	17	to	to	ADP
cblr-11897	758	18	the	the	DET
cblr-11897	758	19	dpa	dpa	NOUN
cblr-11897	758	20	and	and	CCONJ
cblr-11897	758	21	the	the	DET
cblr-11897	758	22	hud	hud	PROPN
cblr-11897	758	23	agreement.173	agreement.173	PROPN
cblr-11897	758	24	ebitda	ebitda	PROPN
cblr-11897	758	25	(	(	PUNCT
cblr-11897	758	26	earnings	earning	NOUN
cblr-11897	758	27	before	before	ADP
cblr-11897	758	28	interest	interest	NOUN
cblr-11897	758	29	,	,	PUNCT
cblr-11897	758	30	tax	tax	NOUN
cblr-11897	758	31	,	,	PUNCT
cblr-11897	758	32	depreciation	depreciation	NOUN
cblr-11897	758	33	and	and	CCONJ
cblr-11897	758	34	amortization	amortization	NOUN
cblr-11897	758	35	)	)	PUNCT
cblr-11897	758	36	is	be	AUX
cblr-11897	758	37	a	a	DET
cblr-11897	758	38	measure	measure	NOUN
cblr-11897	758	39	of	of	ADP
cblr-11897	758	40	a	a	DET
cblr-11897	758	41	company	company	NOUN
cblr-11897	758	42	’s	’s	PART
cblr-11897	758	43	operating	operating	NOUN
cblr-11897	758	44	performance	performance	NOUN
cblr-11897	758	45	.	.	PUNCT
cblr-11897	759	1	the	the	DET
cblr-11897	759	2	settlement	settlement	NOUN
cblr-11897	759	3	agreement	agreement	NOUN
cblr-11897	759	4	meant	mean	VERB
cblr-11897	759	5	that	that	SCONJ
cblr-11897	759	6	beazer	beazer	PROPN
cblr-11897	759	7	would	would	AUX
cblr-11897	759	8	only	only	ADV
cblr-11897	759	9	pay	pay	VERB
cblr-11897	759	10	the	the	DET
cblr-11897	759	11	full	full	ADJ
cblr-11897	759	12	$	$	SYM
cblr-11897	759	13	50	50	NUM
cblr-11897	759	14	million	million	NUM
cblr-11897	759	15	if	if	SCONJ
cblr-11897	759	16	it	it	PRON
cblr-11897	759	17	had	have	VERB
cblr-11897	759	18	a	a	DET
cblr-11897	759	19	cumulative	cumulative	ADJ
cblr-11897	759	20	ebitda	ebitda	NOUN
cblr-11897	759	21	of	of	ADP
cblr-11897	759	22	at	at	ADV
cblr-11897	759	23	least	least	ADV
cblr-11897	759	24	$	$	SYM
cblr-11897	759	25	950	950	NUM
cblr-11897	759	26	million	million	NUM
cblr-11897	759	27	over	over	ADP
cblr-11897	759	28	the	the	DET
cblr-11897	759	29	period.174	period.174	ADJ
cblr-11897	759	30	due	due	ADP
cblr-11897	759	31	to	to	ADP
cblr-11897	759	32	the	the	DET
cblr-11897	759	33	financial	financial	ADJ
cblr-11897	759	34	difficulties	difficulty	NOUN
cblr-11897	759	35	that	that	PRON
cblr-11897	759	36	home	home	NOUN
cblr-11897	759	37	-	-	PUNCT
cblr-11897	759	38	builders	builder	NOUN
cblr-11897	759	39	faced	face	VERB
cblr-11897	759	40	following	follow	VERB
cblr-11897	759	41	the	the	DET
cblr-11897	759	42	financial	financial	ADJ
cblr-11897	759	43	crisis	crisis	NOUN
cblr-11897	759	44	,	,	PUNCT
cblr-11897	759	45	beazer	beazer	PROPN
cblr-11897	759	46	had	have	VERB
cblr-11897	759	47	a	a	DET
cblr-11897	759	48	negative	negative	ADJ
cblr-11897	759	49	ebitda	ebitda	NOUN
cblr-11897	759	50	for	for	ADP
cblr-11897	759	51	a	a	DET
cblr-11897	759	52	number	number	NOUN
cblr-11897	759	53	of	of	ADP
cblr-11897	759	54	years	year	NOUN
cblr-11897	759	55	,	,	PUNCT
cblr-11897	759	56	so	so	ADV
cblr-11897	759	57	only	only	ADV
cblr-11897	759	58	paid	pay	VERB
cblr-11897	759	59	56	56	NUM
cblr-11897	759	60	%	%	NOUN
cblr-11897	759	61	of	of	ADP
cblr-11897	759	62	the	the	DET
cblr-11897	759	63	reported	reported	ADJ
cblr-11897	759	64	liability.175	liability.175	NOUN
cblr-11897	759	65	173	173	NUM
cblr-11897	759	66	beazer	beazer	PROPN
cblr-11897	759	67	homes	homes	PROPN
cblr-11897	759	68	usa	usa	PROPN
cblr-11897	759	69	,	,	PUNCT
cblr-11897	759	70	inc	inc	PROPN
cblr-11897	759	71	.	.	PROPN
cblr-11897	759	72	,	,	PUNCT
cblr-11897	759	73	annual	annual	ADJ
cblr-11897	759	74	report	report	NOUN
cblr-11897	759	75	(	(	PUNCT
cblr-11897	759	76	form	form	NOUN
cblr-11897	759	77	10	10	NUM
cblr-11897	759	78	-	-	PUNCT
cblr-11897	759	79	k	k	NOUN
cblr-11897	759	80	)	)	PUNCT
cblr-11897	759	81	,	,	PUNCT
cblr-11897	759	82	at	at	ADP
cblr-11897	759	83	19	19	NUM
cblr-11897	759	84	-	-	SYM
cblr-11897	759	85	20	20	NUM
cblr-11897	759	86	(	(	PUNCT
cblr-11897	759	87	nov	nov	PROPN
cblr-11897	759	88	.	.	PROPN
cblr-11897	759	89	15	15	NUM
cblr-11897	759	90	,	,	PUNCT
cblr-11897	759	91	2016	2016	NUM
cblr-11897	759	92	)	)	PUNCT
cblr-11897	759	93	.	.	PUNCT
cblr-11897	760	1	174	174	NUM
cblr-11897	760	2	the	the	DET
cblr-11897	760	3	payment	payment	NOUN
cblr-11897	760	4	schedule	schedule	NOUN
cblr-11897	760	5	stipulated	stipulate	VERB
cblr-11897	760	6	that	that	SCONJ
cblr-11897	760	7	an	an	DET
cblr-11897	760	8	additional	additional	ADJ
cblr-11897	760	9	$	$	SYM
cblr-11897	760	10	10	10	NUM
cblr-11897	760	11	million	million	NUM
cblr-11897	760	12	would	would	AUX
cblr-11897	760	13	be	be	AUX
cblr-11897	760	14	paid	pay	VERB
cblr-11897	760	15	in	in	ADP
cblr-11897	760	16	the	the	DET
cblr-11897	760	17	first	first	ADJ
cblr-11897	760	18	year	year	NOUN
cblr-11897	760	19	regardless	regardless	ADV
cblr-11897	760	20	of	of	ADP
cblr-11897	760	21	ebitda	ebitda	NOUN
cblr-11897	760	22	,	,	PUNCT
cblr-11897	760	23	so	so	CCONJ
cblr-11897	760	24	after	after	ADP
cblr-11897	760	25	the	the	DET
cblr-11897	760	26	first	first	ADJ
cblr-11897	760	27	year	year	NOUN
cblr-11897	760	28	,	,	PUNCT
cblr-11897	760	29	beazer	beazer	PROPN
cblr-11897	760	30	had	have	VERB
cblr-11897	760	31	potential	potential	ADJ
cblr-11897	760	32	payments	payment	NOUN
cblr-11897	760	33	of	of	ADP
cblr-11897	760	34	up	up	ADP
cblr-11897	760	35	to	to	PART
cblr-11897	760	36	$	$	SYM
cblr-11897	760	37	38	38	NUM
cblr-11897	760	38	million	million	NUM
cblr-11897	760	39	,	,	PUNCT
cblr-11897	760	40	and	and	CCONJ
cblr-11897	760	41	$	$	SYM
cblr-11897	760	42	"	"	PUNCT
cblr-11897	760	43	#	#	NOUN
cblr-11897	760	44	,	,	PUNCT
cblr-11897	761	1	%	%	INTJ
cblr-11897	762	1	%	%	INTJ
cblr-11897	762	2	%	%	INTJ
cblr-11897	762	3	,	,	PUNCT
cblr-11897	763	1	%	%	INTJ
cblr-11897	763	2	%	%	INTJ
cblr-11897	764	1	%	%	NOUN
cblr-11897	764	2	&	&	CCONJ
cblr-11897	764	3	%	%	NOUN
cblr-11897	764	4	=	=	PUNCT
cblr-11897	764	5	$	$	SYM
cblr-11897	764	6	950,000,000	950,000,000	NUM
cblr-11897	764	7	.	.	PUNCT
cblr-11897	765	1	deferred	defer	VERB
cblr-11897	765	2	prosecution	prosecution	NOUN
cblr-11897	765	3	agreement	agreement	NOUN
cblr-11897	765	4	at	at	ADP
cblr-11897	765	5	2	2	NUM
cblr-11897	765	6	,	,	PUNCT
cblr-11897	765	7	united	united	PROPN
cblr-11897	765	8	states	states	PROPN
cblr-11897	765	9	v.	v.	PROPN
cblr-11897	765	10	beazer	beazer	PROPN
cblr-11897	765	11	homes	homes	PROPN
cblr-11897	765	12	usa	usa	PROPN
cblr-11897	765	13	,	,	PUNCT
cblr-11897	765	14	inc	inc	PROPN
cblr-11897	765	15	.	.	PROPN
cblr-11897	765	16	,	,	PUNCT
cblr-11897	765	17	no	no	INTJ
cblr-11897	765	18	.	.	PUNCT
cblr-11897	766	1	3:09cr113	3:09cr113	NUM
cblr-11897	766	2	-	-	SYM
cblr-11897	766	3	w	w	PROPN
cblr-11897	766	4	(	(	PUNCT
cblr-11897	766	5	w.d.n.c	w.d.n.c	PROPN
cblr-11897	766	6	.	.	PROPN
cblr-11897	766	7	jul	jul	PROPN
cblr-11897	766	8	.	.	PROPN
cblr-11897	766	9	1	1	NUM
cblr-11897	766	10	,	,	PUNCT
cblr-11897	766	11	2009	2009	NUM
cblr-11897	766	12	)	)	PUNCT
cblr-11897	766	13	.	.	PUNCT
cblr-11897	767	1	175	175	NUM
cblr-11897	767	2	beazer	beazer	PROPN
cblr-11897	767	3	homes	homes	PROPN
cblr-11897	767	4	usa	usa	PROPN
cblr-11897	767	5	,	,	PUNCT
cblr-11897	767	6	inc	inc	PROPN
cblr-11897	767	7	.	.	PROPN
cblr-11897	767	8	,	,	PUNCT
cblr-11897	767	9	annual	annual	ADJ
cblr-11897	767	10	report	report	NOUN
cblr-11897	767	11	(	(	PUNCT
cblr-11897	767	12	form	form	NOUN
cblr-11897	767	13	10	10	NUM
cblr-11897	767	14	-	-	PUNCT
cblr-11897	767	15	k	k	NOUN
cblr-11897	767	16	)	)	PUNCT
cblr-11897	767	17	,	,	PUNCT
cblr-11897	767	18	at	at	ADP
cblr-11897	767	19	19	19	NUM
cblr-11897	767	20	-	-	SYM
cblr-11897	767	21	20	20	NUM
cblr-11897	767	22	50	50	NUM
cblr-11897	767	23	columbia	columbia	PROPN
cblr-11897	767	24	business	business	NOUN
cblr-11897	767	25	law	law	NOUN
cblr-11897	767	26	review	review	NOUN
cblr-11897	767	27	[	[	X
cblr-11897	767	28	vol	vol	NOUN
cblr-11897	767	29	.	.	PUNCT
cblr-11897	767	30	2023	2023	NUM
cblr-11897	767	31	beazer	beazer	PROPN
cblr-11897	767	32	homes	home	NOUN
cblr-11897	767	33	balance	balance	NOUN
cblr-11897	767	34	sheet	sheet	NOUN
cblr-11897	767	35	(	(	PUNCT
cblr-11897	767	36	millions	million	NOUN
cblr-11897	767	37	$	$	SYM
cblr-11897	767	38	)	)	PUNCT
cblr-11897	767	39	current	current	ADJ
cblr-11897	767	40	assets	asset	NOUN
cblr-11897	767	41	495	495	NUM
cblr-11897	767	42	total	total	ADJ
cblr-11897	767	43	assets	asset	NOUN
cblr-11897	767	44	2,100	2,100	NUM
cblr-11897	767	45	current	current	ADJ
cblr-11897	767	46	liabilities	liability	NOUN
cblr-11897	767	47	76	76	NUM
cblr-11897	767	48	total	total	ADJ
cblr-11897	767	49	liabilities	liability	NOUN
cblr-11897	767	50	1,940	1,940	NUM
cblr-11897	767	51	net	net	ADJ
cblr-11897	767	52	current	current	ADJ
cblr-11897	767	53	assets	asset	NOUN
cblr-11897	767	54	495	495	NUM
cblr-11897	767	55	total	total	NOUN
cblr-11897	767	56	equity	equity	NOUN
cblr-11897	767	57	(	(	PUNCT
cblr-11897	767	58	book	book	NOUN
cblr-11897	767	59	value	value	NOUN
cblr-11897	767	60	)	)	PUNCT
cblr-11897	767	61	196	196	NUM
cblr-11897	767	62	market	market	NOUN
cblr-11897	767	63	capitalization	capitalization	NOUN
cblr-11897	767	64	71.8	71.8	NUM
cblr-11897	767	65	penalty	penalty	NOUN
cblr-11897	767	66	imposed	impose	VERB
cblr-11897	767	67	50	50	NUM
cblr-11897	767	68	effective	effective	ADJ
cblr-11897	767	69	penalty	penalty	NOUN
cblr-11897	767	70	paid	pay	VERB
cblr-11897	767	71	28.1	28.1	NUM
cblr-11897	767	72	3	3	NUM
cblr-11897	767	73	.	.	PUNCT
cblr-11897	768	1	alcoa	alcoa	PROPN
cblr-11897	768	2	for	for	ADP
cblr-11897	768	3	twenty	twenty	NUM
cblr-11897	768	4	years	year	NOUN
cblr-11897	768	5	beginning	begin	VERB
cblr-11897	768	6	in	in	ADP
cblr-11897	768	7	1989	1989	NUM
cblr-11897	768	8	,	,	PUNCT
cblr-11897	768	9	alcoa	alcoa	PROPN
cblr-11897	768	10	and	and	CCONJ
cblr-11897	768	11	a	a	DET
cblr-11897	768	12	subsidiary	subsidiary	NOUN
cblr-11897	768	13	company	company	NOUN
cblr-11897	768	14	engaged	engage	VERB
cblr-11897	768	15	in	in	ADP
cblr-11897	768	16	bribes	bribe	NOUN
cblr-11897	768	17	in	in	ADP
cblr-11897	768	18	violation	violation	NOUN
cblr-11897	768	19	of	of	ADP
cblr-11897	768	20	the	the	DET
cblr-11897	768	21	foreign	foreign	ADJ
cblr-11897	768	22	corrupt	corrupt	ADJ
cblr-11897	768	23	practices	practice	NOUN
cblr-11897	768	24	act	act	NOUN
cblr-11897	768	25	that	that	PRON
cblr-11897	768	26	generated	generate	VERB
cblr-11897	768	27	substantial	substantial	ADJ
cblr-11897	768	28	profits	profit	NOUN
cblr-11897	768	29	.	.	PUNCT
cblr-11897	769	1	from	from	ADP
cblr-11897	769	2	2005	2005	NUM
cblr-11897	769	3	to	to	ADP
cblr-11897	769	4	2009	2009	NUM
cblr-11897	769	5	alone	alone	ADV
cblr-11897	769	6	,	,	PUNCT
cblr-11897	769	7	alcoa	alcoa	PROPN
cblr-11897	769	8	world	world	PROPN
cblr-11897	769	9	alumina	alumina	PROPN
cblr-11897	769	10	is	be	AUX
cblr-11897	769	11	estimated	estimate	VERB
cblr-11897	769	12	to	to	PART
cblr-11897	769	13	have	have	AUX
cblr-11897	769	14	earned	earn	VERB
cblr-11897	769	15	$	$	SYM
cblr-11897	769	16	446	446	NUM
cblr-11897	769	17	million	million	NUM
cblr-11897	769	18	in	in	ADP
cblr-11897	769	19	gross	gross	ADJ
cblr-11897	769	20	profit	profit	NOUN
cblr-11897	769	21	“	"	PUNCT
cblr-11897	769	22	on	on	ADP
cblr-11897	769	23	the	the	DET
cblr-11897	769	24	corruptly	corruptly	ADV
cblr-11897	769	25	secured	secure	VERB
cblr-11897	769	26	aluminasupply	aluminasupply	NOUN
cblr-11897	769	27	agreement	agreement	NOUN
cblr-11897	769	28	.	.	PUNCT
cblr-11897	770	1	”176	”176	PUNCT
cblr-11897	770	2	in	in	ADP
cblr-11897	770	3	january	january	PROPN
cblr-11897	770	4	2014	2014	NUM
cblr-11897	770	5	,	,	PUNCT
cblr-11897	770	6	alcoa	alcoa	PROPN
cblr-11897	770	7	agreed	agree	VERB
cblr-11897	770	8	to	to	PART
cblr-11897	770	9	pay	pay	VERB
cblr-11897	770	10	$	$	SYM
cblr-11897	770	11	384	384	NUM
cblr-11897	770	12	million	million	NUM
cblr-11897	770	13	in	in	ADP
cblr-11897	770	14	settlement	settlement	NOUN
cblr-11897	770	15	agreements	agreement	NOUN
cblr-11897	770	16	with	with	ADP
cblr-11897	770	17	the	the	DET
cblr-11897	770	18	department	department	PROPN
cblr-11897	770	19	of	of	ADP
cblr-11897	770	20	justice	justice	PROPN
cblr-11897	770	21	and	and	CCONJ
cblr-11897	770	22	the	the	DET
cblr-11897	770	23	securities	security	NOUN
cblr-11897	770	24	and	and	CCONJ
cblr-11897	770	25	exchange	exchange	VERB
cblr-11897	770	26	commission.177	commission.177	PROPN
cblr-11897	770	27	department	department	PROPN
cblr-11897	770	28	of	of	ADP
cblr-11897	770	29	justice	justice	PROPN
cblr-11897	770	30	settlement	settlement	NOUN
cblr-11897	770	31	.	.	PUNCT
cblr-11897	771	1	under	under	ADP
cblr-11897	771	2	a	a	DET
cblr-11897	771	3	violation	violation	NOUN
cblr-11897	771	4	of	of	ADP
cblr-11897	771	5	15	15	NUM
cblr-11897	771	6	u.s.c	u.s.c	ADJ
cblr-11897	771	7	.	.	PUNCT
cblr-11897	772	1	§	§	PROPN
cblr-11897	772	2	78dd-2	78dd-2	PROPN
cblr-11897	772	3	,	,	PUNCT
cblr-11897	772	4	the	the	DET
cblr-11897	772	5	statutory	statutory	ADJ
cblr-11897	772	6	maximum	maximum	ADJ
cblr-11897	772	7	sentence	sentence	NOUN
cblr-11897	772	8	that	that	SCONJ
cblr-11897	772	9	the	the	DET
cblr-11897	772	10	court	court	NOUN
cblr-11897	772	11	could	could	AUX
cblr-11897	772	12	impose	impose	VERB
cblr-11897	772	13	is	be	AUX
cblr-11897	772	14	$	$	SYM
cblr-11897	772	15	2	2	NUM
cblr-11897	772	16	million	million	NUM
cblr-11897	772	17	,	,	PUNCT
cblr-11897	772	18	or	or	CCONJ
cblr-11897	772	19	twice	twice	DET
cblr-11897	772	20	the	the	DET
cblr-11897	772	21	pecuniary	pecuniary	ADJ
cblr-11897	772	22	gain	gain	NOUN
cblr-11897	772	23	or	or	CCONJ
cblr-11897	772	24	gross	gross	ADJ
cblr-11897	772	25	pecuniary	pecuniary	ADJ
cblr-11897	772	26	loss	loss	NOUN
cblr-11897	772	27	resulting	result	VERB
cblr-11897	772	28	from	from	ADP
cblr-11897	772	29	the	the	DET
cblr-11897	772	30	offense	offense	NOUN
cblr-11897	772	31	,	,	PUNCT
cblr-11897	772	32	whichever	whichever	PRON
cblr-11897	772	33	is	be	AUX
cblr-11897	772	34	greatest.178	greatest.178	PROPN
cblr-11897	772	35	the	the	DET
cblr-11897	772	36	investigation	investigation	NOUN
cblr-11897	772	37	further	far	ADV
cblr-11897	772	38	found	find	VERB
cblr-11897	772	39	that	that	SCONJ
cblr-11897	772	40	the	the	DET
cblr-11897	772	41	benefit	benefit	NOUN
cblr-11897	772	42	(	(	PUNCT
cblr-11897	772	43	nov	nov	PROPN
cblr-11897	772	44	.	.	PROPN
cblr-11897	772	45	15	15	NUM
cblr-11897	772	46	,	,	PUNCT
cblr-11897	772	47	2016	2016	NUM
cblr-11897	772	48	)	)	PUNCT
cblr-11897	772	49	.	.	PUNCT
cblr-11897	773	1	176	176	NUM
cblr-11897	773	2	john	john	PROPN
cblr-11897	773	3	w.	w.	PROPN
cblr-11897	773	4	miller	miller	PROPN
cblr-11897	773	5	&	&	CCONJ
cblr-11897	773	6	andrew	andrew	PROPN
cblr-11897	773	7	grossman	grossman	PROPN
cblr-11897	773	8	,	,	PUNCT
cblr-11897	773	9	alcoa	alcoa	PROPN
cblr-11897	773	10	affiliate	affiliate	NOUN
cblr-11897	773	11	pleads	plead	VERB
cblr-11897	773	12	guilty	guilty	ADJ
cblr-11897	773	13	to	to	ADP
cblr-11897	773	14	bribery	bribery	NOUN
cblr-11897	773	15	,	,	PUNCT
cblr-11897	773	16	wall	wall	PROPN
cblr-11897	773	17	st	st	PROPN
cblr-11897	773	18	.	.	PROPN
cblr-11897	773	19	j.	j.	PROPN
cblr-11897	773	20	(	(	PUNCT
cblr-11897	773	21	jan	jan	PROPN
cblr-11897	773	22	.	.	PROPN
cblr-11897	773	23	9	9	NUM
cblr-11897	773	24	,	,	PUNCT
cblr-11897	773	25	2014	2014	NUM
cblr-11897	773	26	)	)	PUNCT
cblr-11897	773	27	.	.	PUNCT
cblr-11897	774	1	177	177	NUM
cblr-11897	774	2	press	press	NOUN
cblr-11897	774	3	release	release	NOUN
cblr-11897	774	4	,	,	PUNCT
cblr-11897	774	5	sec	sec	PROPN
cblr-11897	774	6	.	.	PROPN
cblr-11897	774	7	&	&	CCONJ
cblr-11897	774	8	exch	exch	PROPN
cblr-11897	774	9	.	.	PUNCT
cblr-11897	775	1	comm’n	comm’n	PROPN
cblr-11897	775	2	,	,	PUNCT
cblr-11897	775	3	sec	sec	PROPN
cblr-11897	775	4	charges	charge	VERB
cblr-11897	775	5	alcoa	alcoa	PROPN
cblr-11897	775	6	with	with	ADP
cblr-11897	775	7	fcpa	fcpa	NOUN
cblr-11897	775	8	violations	violation	NOUN
cblr-11897	775	9	(	(	PUNCT
cblr-11897	775	10	jan	jan	PROPN
cblr-11897	775	11	.	.	PROPN
cblr-11897	775	12	9	9	NUM
cblr-11897	775	13	,	,	PUNCT
cblr-11897	775	14	2014	2014	NUM
cblr-11897	775	15	)	)	PUNCT
cblr-11897	775	16	,	,	PUNCT
cblr-11897	775	17	https://www.sec.gov/news/pressrelease/2014-3	https://www.sec.gov/news/pressrelease/2014-3	PROPN
cblr-11897	776	1	[	[	X
cblr-11897	776	2	https://perma.cc/ca3r-vepd	https://perma.cc/ca3r-vepd	X
cblr-11897	776	3	]	]	X
cblr-11897	776	4	.	.	PUNCT
cblr-11897	776	5	178	178	NUM
cblr-11897	776	6	18	18	NUM
cblr-11897	776	7	u.s.c	u.s.c	NOUN
cblr-11897	776	8	.	.	PUNCT
cblr-11897	777	1	§	§	PROPN
cblr-11897	777	2	§	§	PROPN
cblr-11897	777	3	3571(c)(3	3571(c)(3	NUM
cblr-11897	777	4	)	)	PUNCT
cblr-11897	777	5	,	,	PUNCT
cblr-11897	777	6	(	(	PUNCT
cblr-11897	777	7	d	d	NOUN
cblr-11897	777	8	)	)	PUNCT
cblr-11897	777	9	.	.	PUNCT
cblr-11897	778	1	no	no	INTJ
cblr-11897	778	2	.	.	NOUN
cblr-11897	778	3	1	1	NUM
cblr-11897	778	4	]	]	X
cblr-11897	778	5	corporate	corporate	ADJ
cblr-11897	778	6	liability	liability	NOUN
cblr-11897	778	7	,	,	PUNCT
cblr-11897	778	8	collateral	collateral	ADJ
cblr-11897	778	9	consequences	consequence	NOUN
cblr-11897	778	10	,	,	PUNCT
cblr-11897	778	11	&	&	CCONJ
cblr-11897	778	12	capital	capital	NOUN
cblr-11897	778	13	structure	structure	NOUN
cblr-11897	778	14	51	51	NUM
cblr-11897	778	15	was	be	AUX
cblr-11897	778	16	received	receive	VERB
cblr-11897	778	17	for	for	ADP
cblr-11897	778	18	more	more	ADJ
cblr-11897	778	19	than	than	ADP
cblr-11897	778	20	$	$	SYM
cblr-11897	778	21	400	400	NUM
cblr-11897	778	22	million.179	million.179	NOUN
cblr-11897	778	23	the	the	DET
cblr-11897	778	24	guideline	guideline	NOUN
cblr-11897	778	25	range	range	VERB
cblr-11897	778	26	for	for	ADP
cblr-11897	778	27	the	the	DET
cblr-11897	778	28	violation	violation	NOUN
cblr-11897	778	29	was	be	AUX
cblr-11897	778	30	$	$	SYM
cblr-11897	778	31	446	446	NUM
cblr-11897	778	32	million	million	NUM
cblr-11897	778	33	to	to	PART
cblr-11897	778	34	$	$	SYM
cblr-11897	778	35	892	892	NUM
cblr-11897	778	36	million.180	million.180	NOUN
cblr-11897	778	37	the	the	DET
cblr-11897	778	38	fine	fine	NOUN
cblr-11897	778	39	was	be	AUX
cblr-11897	778	40	reduced	reduce	VERB
cblr-11897	778	41	to	to	ADP
cblr-11897	778	42	$	$	SYM
cblr-11897	778	43	209	209	NUM
cblr-11897	778	44	million	million	NUM
cblr-11897	778	45	for	for	ADP
cblr-11897	778	46	a	a	DET
cblr-11897	778	47	number	number	NOUN
cblr-11897	778	48	of	of	ADP
cblr-11897	778	49	reasons	reason	NOUN
cblr-11897	778	50	,	,	PUNCT
cblr-11897	778	51	including	include	VERB
cblr-11897	778	52	cooperation	cooperation	NOUN
cblr-11897	778	53	with	with	ADP
cblr-11897	778	54	the	the	DET
cblr-11897	778	55	department	department	PROPN
cblr-11897	778	56	of	of	ADP
cblr-11897	778	57	justice	justice	NOUN
cblr-11897	778	58	and	and	CCONJ
cblr-11897	778	59	a	a	DET
cblr-11897	778	60	commitment	commitment	NOUN
cblr-11897	778	61	to	to	PART
cblr-11897	778	62	maintain	maintain	VERB
cblr-11897	778	63	an	an	DET
cblr-11897	778	64	anti	anti	ADJ
cblr-11897	778	65	-	-	ADJ
cblr-11897	778	66	corruption	corruption	ADJ
cblr-11897	778	67	compliance	compliance	NOUN
cblr-11897	778	68	program.181	program.181	NOUN
cblr-11897	778	69	the	the	DET
cblr-11897	778	70	first	first	ADJ
cblr-11897	778	71	justification	justification	NOUN
cblr-11897	778	72	for	for	ADP
cblr-11897	778	73	the	the	DET
cblr-11897	778	74	reduction	reduction	NOUN
cblr-11897	778	75	was	be	AUX
cblr-11897	778	76	that	that	PRON
cblr-11897	778	77	:	:	PUNCT
cblr-11897	778	78	[	[	X
cblr-11897	778	79	a	a	X
cblr-11897	778	80	]	]	X
cblr-11897	778	81	fine	fine	NOUN
cblr-11897	778	82	of	of	ADP
cblr-11897	778	83	$	$	SYM
cblr-11897	778	84	209,000,000	209,000,000	NUM
cblr-11897	778	85	is	be	AUX
cblr-11897	778	86	the	the	DET
cblr-11897	778	87	appropriate	appropriate	ADJ
cblr-11897	778	88	disposition	disposition	NOUN
cblr-11897	778	89	based	base	VERB
cblr-11897	778	90	on	on	ADP
cblr-11897	778	91	.	.	PUNCT
cblr-11897	778	92	.	.	PUNCT
cblr-11897	778	93	.	.	PUNCT
cblr-11897	779	1	the	the	DET
cblr-11897	779	2	impact	impact	NOUN
cblr-11897	779	3	of	of	ADP
cblr-11897	779	4	a	a	DET
cblr-11897	779	5	penalty	penalty	NOUN
cblr-11897	779	6	within	within	ADP
cblr-11897	779	7	the	the	DET
cblr-11897	779	8	guidelines	guideline	NOUN
cblr-11897	779	9	range	range	VERB
cblr-11897	779	10	on	on	ADP
cblr-11897	779	11	the	the	DET
cblr-11897	779	12	financial	financial	ADJ
cblr-11897	779	13	condition	condition	NOUN
cblr-11897	779	14	of	of	ADP
cblr-11897	779	15	the	the	DET
cblr-11897	779	16	defendant	defendant	NOUN
cblr-11897	779	17	’s	’s	PART
cblr-11897	779	18	majority	majority	NOUN
cblr-11897	779	19	shareholder	shareholder	NOUN
cblr-11897	779	20	,	,	PUNCT
cblr-11897	779	21	alcoa	alcoa	PROPN
cblr-11897	779	22	,	,	PUNCT
cblr-11897	779	23	and	and	CCONJ
cblr-11897	779	24	its	its	PRON
cblr-11897	779	25	potential	potential	NOUN
cblr-11897	779	26	to	to	ADP
cblr-11897	779	27	‘	'	PUNCT
cblr-11897	779	28	substantially	substantially	ADV
cblr-11897	779	29	jeopardiz[e	jeopardiz[e	NOUN
cblr-11897	779	30	]	]	PUNCT
cblr-11897	779	31	’	'	PUNCT
cblr-11897	779	32	alcoa	alcoa	PROPN
cblr-11897	779	33	’s	’s	PART
cblr-11897	779	34	ability	ability	NOUN
cblr-11897	779	35	to	to	PART
cblr-11897	779	36	compete	compete	VERB
cblr-11897	779	37	,	,	PUNCT
cblr-11897	779	38	see	see	VERB
cblr-11897	779	39	u.s.s.g	u.s.s.g	PROPN
cblr-11897	779	40	.	.	PROPN
cblr-11897	779	41	§	§	PROPN
cblr-11897	779	42	8c3.3(b	8c3.3(b	NUM
cblr-11897	779	43	)	)	PUNCT
cblr-11897	779	44	,	,	PUNCT
cblr-11897	779	45	including	include	VERB
cblr-11897	779	46	,	,	PUNCT
cblr-11897	779	47	but	but	CCONJ
cblr-11897	779	48	not	not	PART
cblr-11897	779	49	limited	limit	VERB
cblr-11897	779	50	to	to	ADP
cblr-11897	779	51	,	,	PUNCT
cblr-11897	779	52	its	its	PRON
cblr-11897	779	53	ability	ability	NOUN
cblr-11897	779	54	to	to	PART
cblr-11897	779	55	fund	fund	VERB
cblr-11897	779	56	its	its	PRON
cblr-11897	779	57	sustaining	sustain	VERB
cblr-11897	779	58	and	and	CCONJ
cblr-11897	779	59	improving	improve	VERB
cblr-11897	779	60	capital	capital	NOUN
cblr-11897	779	61	expenditures	expenditure	NOUN
cblr-11897	779	62	,	,	PUNCT
cblr-11897	779	63	its	its	PRON
cblr-11897	779	64	ability	ability	NOUN
cblr-11897	779	65	to	to	PART
cblr-11897	779	66	invest	invest	VERB
cblr-11897	779	67	in	in	ADP
cblr-11897	779	68	research	research	NOUN
cblr-11897	779	69	and	and	CCONJ
cblr-11897	779	70	development	development	NOUN
cblr-11897	779	71	,	,	PUNCT
cblr-11897	779	72	its	its	PRON
cblr-11897	779	73	ability	ability	NOUN
cblr-11897	779	74	to	to	PART
cblr-11897	779	75	fund	fund	VERB
cblr-11897	779	76	its	its	PRON
cblr-11897	779	77	pension	pension	NOUN
cblr-11897	779	78	obligations	obligation	NOUN
cblr-11897	779	79	,	,	PUNCT
cblr-11897	779	80	and	and	CCONJ
cblr-11897	779	81	its	its	PRON
cblr-11897	779	82	ability	ability	NOUN
cblr-11897	779	83	to	to	PART
cblr-11897	779	84	maintain	maintain	VERB
cblr-11897	779	85	necessary	necessary	ADJ
cblr-11897	779	86	cash	cash	NOUN
cblr-11897	779	87	reserves	reserve	NOUN
cblr-11897	779	88	to	to	PART
cblr-11897	779	89	fund	fund	VERB
cblr-11897	779	90	its	its	PRON
cblr-11897	779	91	operations	operation	NOUN
cblr-11897	779	92	and	and	CCONJ
cblr-11897	779	93	meet	meet	VERB
cblr-11897	779	94	its	its	PRON
cblr-11897	779	95	liabilities.182	liabilities.182	NOUN
cblr-11897	779	96	furthermore	furthermore	ADV
cblr-11897	779	97	,	,	PUNCT
cblr-11897	779	98	the	the	DET
cblr-11897	779	99	settlement	settlement	NOUN
cblr-11897	779	100	agreement	agreement	NOUN
cblr-11897	779	101	stipulated	stipulate	VERB
cblr-11897	779	102	that	that	SCONJ
cblr-11897	779	103	“	"	PUNCT
cblr-11897	779	104	[	[	X
cblr-11897	779	105	b]ecause	b]ecause	SCONJ
cblr-11897	779	106	the	the	DET
cblr-11897	779	107	immediate	immediate	ADJ
cblr-11897	779	108	payment	payment	NOUN
cblr-11897	779	109	of	of	ADP
cblr-11897	779	110	the	the	DET
cblr-11897	779	111	entire	entire	ADJ
cblr-11897	779	112	fine	fine	NOUN
cblr-11897	779	113	‘	'	PUNCT
cblr-11897	779	114	would	would	AUX
cblr-11897	779	115	pose	pose	VERB
cblr-11897	779	116	an	an	DET
cblr-11897	779	117	undue	undue	ADJ
cblr-11897	779	118	burden	burden	NOUN
cblr-11897	779	119	on	on	ADP
cblr-11897	779	120	’	'	PUNCT
cblr-11897	779	121	the	the	DET
cblr-11897	779	122	defendant	defendant	NOUN
cblr-11897	779	123	and	and	CCONJ
cblr-11897	779	124	alcoa,”183	alcoa,”183	PRON
cblr-11897	779	125	the	the	DET
cblr-11897	779	126	fine	fine	NOUN
cblr-11897	779	127	would	would	AUX
cblr-11897	779	128	be	be	AUX
cblr-11897	779	129	payable	payable	ADJ
cblr-11897	779	130	in	in	ADP
cblr-11897	779	131	five	five	NUM
cblr-11897	779	132	annual	annual	ADJ
cblr-11897	779	133	installments	installment	NOUN
cblr-11897	779	134	of	of	ADP
cblr-11897	779	135	$	$	SYM
cblr-11897	779	136	41,800,000.184	41,800,000.184	NOUN
cblr-11897	779	137	discounting	discount	VERB
cblr-11897	779	138	the	the	DET
cblr-11897	779	139	firm	firm	NOUN
cblr-11897	779	140	’s	’s	PART
cblr-11897	779	141	payments	payment	NOUN
cblr-11897	779	142	to	to	ADP
cblr-11897	779	143	2014	2014	NUM
cblr-11897	779	144	using	use	VERB
cblr-11897	779	145	the	the	DET
cblr-11897	779	146	average	average	ADJ
cblr-11897	779	147	u.s	u.s	PROPN
cblr-11897	779	148	.	.	PROPN
cblr-11897	779	149	firm	firm	PROPN
cblr-11897	779	150	’s	’s	PART
cblr-11897	779	151	weighted	weight	VERB
cblr-11897	779	152	average	average	ADJ
cblr-11897	779	153	cost	cost	NOUN
cblr-11897	779	154	of	of	ADP
cblr-11897	779	155	capital	capital	NOUN
cblr-11897	779	156	results	result	NOUN
cblr-11897	779	157	in	in	ADP
cblr-11897	779	158	a	a	DET
cblr-11897	779	159	discounted	discount	VERB
cblr-11897	779	160	value	value	NOUN
cblr-11897	779	161	of	of	ADP
cblr-11897	779	162	$	$	SYM
cblr-11897	779	163	179.9	179.9	NUM
cblr-11897	779	164	million	million	NUM
cblr-11897	779	165	—	—	PUNCT
cblr-11897	779	166	a	a	DET
cblr-11897	779	167	full	full	ADJ
cblr-11897	779	168	$	$	SYM
cblr-11897	779	169	30	30	NUM
cblr-11897	779	170	million	million	NUM
cblr-11897	779	171	less	less	ADJ
cblr-11897	779	172	than	than	ADP
cblr-11897	779	173	the	the	DET
cblr-11897	779	174	already	already	ADV
cblr-11897	779	175	-	-	PUNCT
cblr-11897	779	176	discounted	discount	VERB
cblr-11897	779	177	fine.185	fine.185	NOUN
cblr-11897	779	178	to	to	PART
cblr-11897	779	179	understand	understand	VERB
cblr-11897	779	180	the	the	DET
cblr-11897	779	181	fine	fine	NOUN
cblr-11897	779	182	and	and	CCONJ
cblr-11897	779	183	the	the	DET
cblr-11897	779	184	reduction	reduction	NOUN
cblr-11897	779	185	based	base	VERB
cblr-11897	779	186	on	on	ADP
cblr-11897	779	187	“	"	PUNCT
cblr-11897	779	188	the	the	DET
cblr-11897	779	189	financial	financial	ADJ
cblr-11897	779	190	condition	condition	NOUN
cblr-11897	779	191	,	,	PUNCT
cblr-11897	779	192	”	"	PUNCT
cblr-11897	779	193	we	we	PRON
cblr-11897	779	194	first	first	ADV
cblr-11897	779	195	need	need	VERB
cblr-11897	779	196	to	to	PART
cblr-11897	779	197	understand	understand	VERB
cblr-11897	779	198	the	the	DET
cblr-11897	779	199	ownership	ownership	NOUN
cblr-11897	779	200	structure	structure	NOUN
cblr-11897	779	201	of	of	ADP
cblr-11897	779	202	the	the	DET
cblr-11897	779	203	defendant	defendant	NOUN
cblr-11897	779	204	.	.	PUNCT
cblr-11897	780	1	the	the	DET
cblr-11897	780	2	doj	doj	PROPN
cblr-11897	780	3	settlement	settlement	NOUN
cblr-11897	780	4	was	be	AUX
cblr-11897	780	5	with	with	ADP
cblr-11897	780	6	alcoa	alcoa	PROPN
cblr-11897	780	7	world	world	PROPN
cblr-11897	780	8	alumina	alumina	PROPN
cblr-11897	780	9	llc	llc	PROPN
cblr-11897	780	10	(	(	PUNCT
cblr-11897	780	11	“	"	PUNCT
cblr-11897	780	12	awa	awa	PROPN
cblr-11897	780	13	”	"	PUNCT
cblr-11897	780	14	)	)	PUNCT
cblr-11897	780	15	,	,	PUNCT
cblr-11897	780	16	a	a	DET
cblr-11897	780	17	limited	limited	ADJ
cblr-11897	780	18	liability	liability	NOUN
cblr-11897	780	19	company	company	NOUN
cblr-11897	780	20	.	.	PUNCT
cblr-11897	781	1	it	it	PRON
cblr-11897	781	2	was	be	AUX
cblr-11897	781	3	wholly	wholly	ADV
cblr-11897	781	4	owned	own	VERB
cblr-11897	781	5	by	by	ADP
cblr-11897	781	6	alcoa	alcoa	PROPN
cblr-11897	781	7	world	world	PROPN
cblr-11897	781	8	179	179	NUM
cblr-11897	781	9	plea	plea	NOUN
cblr-11897	781	10	agreement	agreement	NOUN
cblr-11897	781	11	at	at	ADP
cblr-11897	781	12	¶	¶	PROPN
cblr-11897	781	13	34(b	34(b	NUM
cblr-11897	781	14	)	)	PUNCT
cblr-11897	781	15	,	,	PUNCT
cblr-11897	781	16	united	united	PROPN
cblr-11897	781	17	states	states	PROPN
cblr-11897	781	18	v.	v.	PROPN
cblr-11897	781	19	alcoa	alcoa	PROPN
cblr-11897	781	20	world	world	PROPN
cblr-11897	781	21	alumina	alumina	PROPN
cblr-11897	781	22	llc	llc	PROPN
cblr-11897	781	23	,	,	PUNCT
cblr-11897	781	24	no	no	INTJ
cblr-11897	781	25	.	.	PUNCT
cblr-11897	782	1	2:14	2:14	NUM
cblr-11897	782	2	-	-	PUNCT
cblr-11897	782	3	cr-00007	cr-00007	NOUN
cblr-11897	782	4	-	-	PUNCT
cblr-11897	782	5	dwa	dwa	NOUN
cblr-11897	782	6	(	(	PUNCT
cblr-11897	782	7	w.d	w.d	PROPN
cblr-11897	782	8	.	.	PROPN
cblr-11897	782	9	pa	pa	PROPN
cblr-11897	782	10	.	.	PUNCT
cblr-11897	782	11	jan	jan	PROPN
cblr-11897	782	12	.	.	PROPN
cblr-11897	782	13	9	9	NUM
cblr-11897	782	14	,	,	PUNCT
cblr-11897	782	15	2014	2014	NUM
cblr-11897	782	16	)	)	PUNCT
cblr-11897	782	17	.	.	PUNCT
cblr-11897	783	1	180	180	NUM
cblr-11897	783	2	i	i	PROPN
cblr-11897	783	3	d.	d.	PROPN
cblr-11897	783	4	at	at	ADP
cblr-11897	783	5	¶	¶	PROPN
cblr-11897	783	6	34(d	34(d	NUM
cblr-11897	783	7	)	)	PUNCT
cblr-11897	783	8	.	.	PUNCT
cblr-11897	784	1	181	181	NUM
cblr-11897	785	1	i	i	PRON
cblr-11897	785	2	d.	d.	PROPN
cblr-11897	785	3	at	at	ADP
cblr-11897	785	4	¶	¶	PROPN
cblr-11897	785	5	35(a	35(a	NUM
cblr-11897	785	6	)	)	PUNCT
cblr-11897	785	7	.	.	PUNCT
cblr-11897	786	1	182	182	NUM
cblr-11897	787	1	i	i	PRON
cblr-11897	787	2	d.	d.	PROPN
cblr-11897	787	3	183	183	NUM
cblr-11897	788	1	i	i	PROPN
cblr-11897	788	2	d.	d.	PROPN
cblr-11897	788	3	184	184	NUM
cblr-11897	789	1	i	i	PROPN
cblr-11897	789	2	d.	d.	PROPN
cblr-11897	789	3	185	185	NUM
cblr-11897	789	4	see	see	NOUN
cblr-11897	789	5	atkinson	atkinson	PROPN
cblr-11897	789	6	,	,	PUNCT
cblr-11897	789	7	supra	supra	PROPN
cblr-11897	789	8	note	note	PROPN
cblr-11897	789	9	133	133	NUM
cblr-11897	789	10	.	.	X
cblr-11897	790	1	52	52	NUM
cblr-11897	790	2	columbia	columbia	PROPN
cblr-11897	790	3	business	business	NOUN
cblr-11897	790	4	law	law	PROPN
cblr-11897	790	5	review	review	NOUN
cblr-11897	791	1	[	[	X
cblr-11897	791	2	vol	vol	NOUN
cblr-11897	791	3	.	.	PUNCT
cblr-11897	791	4	2023	2023	NUM
cblr-11897	791	5	alumina	alumina	NOUN
cblr-11897	791	6	and	and	CCONJ
cblr-11897	791	7	chemicals	chemical	NOUN
cblr-11897	791	8	(	(	PUNCT
cblr-11897	791	9	“	"	PUNCT
cblr-11897	791	10	awac	awac	ADJ
cblr-11897	791	11	”	"	PUNCT
cblr-11897	791	12	)	)	PUNCT
cblr-11897	791	13	,	,	PUNCT
cblr-11897	791	14	which	which	PRON
cblr-11897	791	15	in	in	ADP
cblr-11897	791	16	turn	turn	NOUN
cblr-11897	791	17	was	be	AUX
cblr-11897	791	18	a	a	DET
cblr-11897	791	19	joint	joint	ADJ
cblr-11897	791	20	venture	venture	NOUN
cblr-11897	791	21	between	between	ADP
cblr-11897	791	22	alcoa	alcoa	PROPN
cblr-11897	791	23	inc	inc	PROPN
cblr-11897	791	24	.	.	PROPN
cblr-11897	791	25	,	,	PUNCT
cblr-11897	791	26	which	which	PRON
cblr-11897	791	27	held	hold	VERB
cblr-11897	791	28	a	a	DET
cblr-11897	791	29	60	60	NUM
cblr-11897	791	30	%	%	NOUN
cblr-11897	791	31	stake	stake	NOUN
cblr-11897	791	32	,	,	PUNCT
cblr-11897	791	33	and	and	CCONJ
cblr-11897	791	34	alcoa	alcoa	PROPN
cblr-11897	791	35	and	and	CCONJ
cblr-11897	791	36	alumina	alumina	PROPN
cblr-11897	791	37	limited	limited	ADJ
cblr-11897	791	38	(	(	PUNCT
cblr-11897	791	39	“	"	PUNCT
cblr-11897	791	40	alumina	alumina	NOUN
cblr-11897	791	41	”	"	PUNCT
cblr-11897	791	42	)	)	PUNCT
cblr-11897	791	43	,	,	PUNCT
cblr-11897	791	44	which	which	PRON
cblr-11897	791	45	held	hold	VERB
cblr-11897	791	46	a	a	DET
cblr-11897	791	47	40	40	NUM
cblr-11897	791	48	%	%	NOUN
cblr-11897	791	49	stake	stake	NOUN
cblr-11897	791	50	.	.	PUNCT
cblr-11897	792	1	alumina	alumina	PROPN
cblr-11897	792	2	is	be	AUX
cblr-11897	792	3	a	a	DET
cblr-11897	792	4	holding	hold	VERB
cblr-11897	792	5	company	company	NOUN
cblr-11897	792	6	with	with	ADP
cblr-11897	792	7	its	its	PRON
cblr-11897	792	8	only	only	ADJ
cblr-11897	792	9	asset	asset	NOUN
cblr-11897	792	10	being	be	AUX
cblr-11897	792	11	its	its	PRON
cblr-11897	792	12	40	40	NUM
cblr-11897	792	13	%	%	NOUN
cblr-11897	792	14	stake	stake	NOUN
cblr-11897	792	15	in	in	ADP
cblr-11897	792	16	awac.186	awac.186	PROPN
cblr-11897	792	17	at	at	ADP
cblr-11897	792	18	the	the	DET
cblr-11897	792	19	time	time	NOUN
cblr-11897	792	20	of	of	ADP
cblr-11897	792	21	the	the	DET
cblr-11897	792	22	settlement	settlement	NOUN
cblr-11897	792	23	,	,	PUNCT
cblr-11897	792	24	awac	awac	PROPN
cblr-11897	792	25	had	have	VERB
cblr-11897	792	26	current	current	ADJ
cblr-11897	792	27	assets	asset	NOUN
cblr-11897	792	28	of	of	ADP
cblr-11897	792	29	$	$	SYM
cblr-11897	792	30	1.79	1.79	NUM
cblr-11897	792	31	billion	billion	NUM
cblr-11897	792	32	and	and	CCONJ
cblr-11897	792	33	current	current	ADJ
cblr-11897	792	34	liabilities	liability	NOUN
cblr-11897	792	35	of	of	ADP
cblr-11897	792	36	$	$	SYM
cblr-11897	792	37	1.77	1.77	NUM
cblr-11897	792	38	billion	billion	NUM
cblr-11897	792	39	,	,	PUNCT
cblr-11897	792	40	which	which	PRON
cblr-11897	792	41	meant	mean	VERB
cblr-11897	792	42	that	that	SCONJ
cblr-11897	792	43	its	its	PRON
cblr-11897	792	44	net	net	ADJ
cblr-11897	792	45	current	current	ADJ
cblr-11897	792	46	assets	asset	NOUN
cblr-11897	792	47	were	be	AUX
cblr-11897	792	48	only	only	ADV
cblr-11897	792	49	$	$	SYM
cblr-11897	792	50	17	17	NUM
cblr-11897	792	51	million	million	NUM
cblr-11897	792	52	—	—	PUNCT
cblr-11897	792	53	far	far	ADV
cblr-11897	792	54	less	less	ADJ
cblr-11897	792	55	than	than	ADP
cblr-11897	792	56	the	the	DET
cblr-11897	792	57	contemplated	contemplate	VERB
cblr-11897	792	58	fine.187	fine.187	PROPN
cblr-11897	792	59	however	however	ADV
cblr-11897	792	60	,	,	PUNCT
cblr-11897	792	61	awac	awac	PROPN
cblr-11897	792	62	’s	’s	PART
cblr-11897	792	63	total	total	ADJ
cblr-11897	792	64	assets	asset	NOUN
cblr-11897	792	65	of	of	ADP
cblr-11897	792	66	$	$	SYM
cblr-11897	792	67	10	10	NUM
cblr-11897	792	68	billion	billion	NUM
cblr-11897	792	69	dwarfed	dwarfed	ADJ
cblr-11897	792	70	its	its	PRON
cblr-11897	792	71	total	total	ADJ
cblr-11897	792	72	liabilities	liability	NOUN
cblr-11897	792	73	of	of	ADP
cblr-11897	792	74	$	$	SYM
cblr-11897	792	75	3.2	3.2	NUM
cblr-11897	792	76	billion188	billion188	PROPN
cblr-11897	792	77	,	,	PUNCT
cblr-11897	792	78	meaning	mean	VERB
cblr-11897	792	79	that	that	SCONJ
cblr-11897	792	80	it	it	PRON
cblr-11897	792	81	had	have	VERB
cblr-11897	792	82	a	a	DET
cblr-11897	792	83	book	book	NOUN
cblr-11897	792	84	value	value	NOUN
cblr-11897	792	85	of	of	ADP
cblr-11897	792	86	$	$	SYM
cblr-11897	792	87	6.8	6.8	NUM
cblr-11897	792	88	billion	billion	NUM
cblr-11897	792	89	.	.	PUNCT
cblr-11897	793	1	therefore	therefore	ADV
cblr-11897	793	2	,	,	PUNCT
cblr-11897	793	3	while	while	SCONJ
cblr-11897	793	4	it	it	PRON
cblr-11897	793	5	may	may	AUX
cblr-11897	793	6	not	not	PART
cblr-11897	793	7	have	have	AUX
cblr-11897	793	8	had	have	VERB
cblr-11897	793	9	the	the	DET
cblr-11897	793	10	cash	cash	NOUN
cblr-11897	793	11	on	on	ADP
cblr-11897	793	12	hand	hand	NOUN
cblr-11897	793	13	to	to	PART
cblr-11897	793	14	pay	pay	VERB
cblr-11897	793	15	a	a	DET
cblr-11897	793	16	fine	fine	NOUN
cblr-11897	793	17	in	in	ADP
cblr-11897	793	18	the	the	DET
cblr-11897	793	19	guideline	guideline	NOUN
cblr-11897	793	20	range	range	NOUN
cblr-11897	793	21	,	,	PUNCT
cblr-11897	793	22	it	it	PRON
cblr-11897	793	23	could	could	AUX
cblr-11897	793	24	easily	easily	ADV
cblr-11897	793	25	have	have	AUX
cblr-11897	793	26	tapped	tap	VERB
cblr-11897	793	27	capital	capital	NOUN
cblr-11897	793	28	markets	market	NOUN
cblr-11897	793	29	to	to	PART
cblr-11897	793	30	pay	pay	VERB
cblr-11897	793	31	the	the	DET
cblr-11897	793	32	fine	fine	NOUN
cblr-11897	793	33	.	.	PUNCT
cblr-11897	794	1	furthermore	furthermore	ADV
cblr-11897	794	2	,	,	PUNCT
cblr-11897	794	3	because	because	SCONJ
cblr-11897	794	4	awac	awac	PROPN
cblr-11897	794	5	was	be	AUX
cblr-11897	794	6	a	a	DET
cblr-11897	794	7	private	private	ADJ
cblr-11897	794	8	company	company	NOUN
cblr-11897	794	9	,	,	PUNCT
cblr-11897	794	10	it	it	PRON
cblr-11897	794	11	did	do	AUX
cblr-11897	794	12	not	not	PART
cblr-11897	794	13	have	have	VERB
cblr-11897	794	14	an	an	DET
cblr-11897	794	15	actively	actively	ADV
cblr-11897	794	16	traded	trade	VERB
cblr-11897	794	17	stock	stock	NOUN
cblr-11897	794	18	.	.	PUNCT
cblr-11897	795	1	however	however	ADV
cblr-11897	795	2	,	,	PUNCT
cblr-11897	795	3	because	because	SCONJ
cblr-11897	795	4	awac	awac	PROPN
cblr-11897	795	5	was	be	AUX
cblr-11897	795	6	the	the	DET
cblr-11897	795	7	only	only	ADJ
cblr-11897	795	8	investment	investment	NOUN
cblr-11897	795	9	of	of	ADP
cblr-11897	795	10	alumina	alumina	NOUN
cblr-11897	795	11	,	,	PUNCT
cblr-11897	795	12	we	we	PRON
cblr-11897	795	13	can	can	AUX
cblr-11897	795	14	impute	impute	VERB
cblr-11897	795	15	the	the	DET
cblr-11897	795	16	market	market	NOUN
cblr-11897	795	17	value	value	NOUN
cblr-11897	795	18	of	of	ADP
cblr-11897	795	19	awac	awac	NOUN
cblr-11897	795	20	from	from	ADP
cblr-11897	795	21	the	the	DET
cblr-11897	795	22	market	market	NOUN
cblr-11897	795	23	capitalization	capitalization	NOUN
cblr-11897	795	24	of	of	ADP
cblr-11897	795	25	alumina	alumina	NOUN
cblr-11897	795	26	.	.	PUNCT
cblr-11897	796	1	at	at	ADP
cblr-11897	796	2	the	the	DET
cblr-11897	796	3	time	time	NOUN
cblr-11897	796	4	of	of	ADP
cblr-11897	796	5	the	the	DET
cblr-11897	796	6	fine	fine	NOUN
cblr-11897	796	7	,	,	PUNCT
cblr-11897	796	8	the	the	DET
cblr-11897	796	9	imputed	impute	VERB
cblr-11897	796	10	market	market	NOUN
cblr-11897	796	11	capitalization	capitalization	NOUN
cblr-11897	796	12	of	of	ADP
cblr-11897	796	13	awac	awac	PROPN
cblr-11897	796	14	was	be	AUX
cblr-11897	796	15	approximately	approximately	ADV
cblr-11897	796	16	$	$	SYM
cblr-11897	796	17	7	7	NUM
cblr-11897	796	18	billion.189	billion.189	NOUN
cblr-11897	796	19	however	however	ADV
cblr-11897	796	20	,	,	PUNCT
cblr-11897	796	21	the	the	DET
cblr-11897	796	22	doj	doj	PROPN
cblr-11897	796	23	settlement	settlement	NOUN
cblr-11897	796	24	agreement	agreement	NOUN
cblr-11897	796	25	was	be	AUX
cblr-11897	796	26	chiefly	chiefly	ADV
cblr-11897	796	27	concerned	concern	VERB
cblr-11897	796	28	with	with	ADP
cblr-11897	796	29	“	"	PUNCT
cblr-11897	796	30	the	the	DET
cblr-11897	796	31	financial	financial	ADJ
cblr-11897	796	32	condition	condition	NOUN
cblr-11897	796	33	of	of	ADP
cblr-11897	796	34	the	the	DET
cblr-11897	796	35	defendant	defendant	NOUN
cblr-11897	796	36	’s	’s	PART
cblr-11897	796	37	majority	majority	NOUN
cblr-11897	796	38	shareholder	shareholder	NOUN
cblr-11897	796	39	,	,	PUNCT
cblr-11897	796	40	alcoa	alcoa	PROPN
cblr-11897	796	41	.	.	PUNCT
cblr-11897	796	42	”190	”190	PROPN
cblr-11897	796	43	at	at	ADP
cblr-11897	796	44	the	the	DET
cblr-11897	796	45	time	time	NOUN
cblr-11897	796	46	of	of	ADP
cblr-11897	796	47	the	the	DET
cblr-11897	796	48	fine	fine	NOUN
cblr-11897	796	49	,	,	PUNCT
cblr-11897	796	50	alcoa	alcoa	PROPN
cblr-11897	796	51	was	be	AUX
cblr-11897	796	52	in	in	ADP
cblr-11897	796	53	a	a	DET
cblr-11897	796	54	much	much	ADV
cblr-11897	796	55	-	-	PUNCT
cblr-11897	796	56	diminished	diminish	VERB
cblr-11897	796	57	financial	financial	ADJ
cblr-11897	796	58	position	position	NOUN
cblr-11897	796	59	.	.	PUNCT
cblr-11897	797	1	while	while	SCONJ
cblr-11897	797	2	alcoa	alcoa	PROPN
cblr-11897	797	3	’s	’s	PART
cblr-11897	797	4	stock	stock	NOUN
cblr-11897	797	5	was	be	AUX
cblr-11897	797	6	trading	trade	VERB
cblr-11897	797	7	at	at	ADP
cblr-11897	797	8	far	far	ADV
cblr-11897	797	9	less	less	ADJ
cblr-11897	797	10	than	than	ADP
cblr-11897	797	11	before	before	SCONJ
cblr-11897	797	12	the	the	DET
cblr-11897	797	13	2007–2009	2007–2009	NUM
cblr-11897	797	14	financial	financial	NOUN
cblr-11897	797	15	crisis,191	crisis,191	NOUN
cblr-11897	797	16	the	the	DET
cblr-11897	797	17	idea	idea	NOUN
cblr-11897	797	18	that	that	SCONJ
cblr-11897	797	19	alcoa	alcoa	PROPN
cblr-11897	797	20	could	could	AUX
cblr-11897	797	21	not	not	PART
cblr-11897	797	22	pay	pay	VERB
cblr-11897	797	23	the	the	DET
cblr-11897	797	24	entire	entire	ADJ
cblr-11897	797	25	186	186	NUM
cblr-11897	797	26	alumina	alumina	PROPN
cblr-11897	797	27	ltd	ltd	PROPN
cblr-11897	797	28	.	.	PROPN
cblr-11897	797	29	,	,	PUNCT
cblr-11897	797	30	annual	annual	ADJ
cblr-11897	797	31	report	report	NOUN
cblr-11897	797	32	(	(	PUNCT
cblr-11897	797	33	form	form	NOUN
cblr-11897	797	34	20	20	NUM
cblr-11897	797	35	-	-	SYM
cblr-11897	797	36	f	f	NOUN
cblr-11897	797	37	)	)	PUNCT
cblr-11897	797	38	,	,	PUNCT
cblr-11897	797	39	at	at	ADP
cblr-11897	797	40	5	5	NUM
cblr-11897	797	41	(	(	PUNCT
cblr-11897	797	42	apr	apr	PROPN
cblr-11897	797	43	.	.	PROPN
cblr-11897	797	44	24	24	NUM
cblr-11897	797	45	,	,	PUNCT
cblr-11897	797	46	2014	2014	NUM
cblr-11897	797	47	)	)	PUNCT
cblr-11897	797	48	;	;	PUNCT
cblr-11897	797	49	about	about	ADP
cblr-11897	797	50	awc	awc	PROPN
cblr-11897	797	51	,	,	PUNCT
cblr-11897	797	52	allumina	allumina	PROPN
cblr-11897	797	53	ltd	ltd	PROPN
cblr-11897	797	54	.	.	PROPN
cblr-11897	797	55	,	,	PUNCT
cblr-11897	797	56	https://www.aluminalimited.com/about-awac/	https://www.aluminalimited.com/about-awac/	PROPN
cblr-11897	797	57	[	[	X
cblr-11897	797	58	https://perma.cc/u7bb-y899	https://perma.cc/u7bb-y899	X
cblr-11897	797	59	]	]	X
cblr-11897	797	60	(	(	PUNCT
cblr-11897	797	61	last	last	ADJ
cblr-11897	797	62	visted	viste	VERB
cblr-11897	797	63	apr	apr	PROPN
cblr-11897	797	64	.	.	PROPN
cblr-11897	797	65	8	8	NUM
cblr-11897	797	66	,	,	PUNCT
cblr-11897	797	67	2023	2023	NUM
cblr-11897	797	68	)	)	PUNCT
cblr-11897	797	69	.	.	PUNCT
cblr-11897	798	1	187	187	NUM
cblr-11897	799	1	i	i	PRON
cblr-11897	799	2	d.	d.	PROPN
cblr-11897	799	3	at	at	ADP
cblr-11897	799	4	23	23	NUM
cblr-11897	799	5	.	.	PUNCT
cblr-11897	800	1	188	188	NUM
cblr-11897	800	2	i	i	PRON
cblr-11897	800	3	d.	d.	PROPN
cblr-11897	800	4	at	at	ADP
cblr-11897	800	5	29	29	NUM
cblr-11897	800	6	,	,	PUNCT
cblr-11897	800	7	186	186	NUM
cblr-11897	800	8	.	.	NOUN
cblr-11897	800	9	189	189	NUM
cblr-11897	800	10	alumina	alumina	NOUN
cblr-11897	800	11	owns	own	VERB
cblr-11897	800	12	40	40	NUM
cblr-11897	800	13	%	%	NOUN
cblr-11897	800	14	of	of	ADP
cblr-11897	800	15	awac	awac	NOUN
cblr-11897	800	16	,	,	PUNCT
cblr-11897	800	17	and	and	CCONJ
cblr-11897	800	18	awac	awac	PROPN
cblr-11897	800	19	was	be	AUX
cblr-11897	800	20	alumina	alumina	NOUN
cblr-11897	800	21	’s	’s	PART
cblr-11897	800	22	only	only	ADJ
cblr-11897	800	23	meaningful	meaningful	ADJ
cblr-11897	800	24	investment	investment	NOUN
cblr-11897	800	25	.	.	PUNCT
cblr-11897	801	1	i	i	PRON
cblr-11897	801	2	d.	d.	PROPN
cblr-11897	801	3	at	at	ADP
cblr-11897	801	4	5	5	NUM
cblr-11897	801	5	.	.	PUNCT
cblr-11897	802	1	this	this	PRON
cblr-11897	802	2	implies	imply	VERB
cblr-11897	802	3	that	that	SCONJ
cblr-11897	802	4	the	the	DET
cblr-11897	802	5	imputed	impute	VERB
cblr-11897	802	6	market	market	NOUN
cblr-11897	802	7	valuation	valuation	NOUN
cblr-11897	802	8	of	of	ADP
cblr-11897	802	9	awac	awac	PROPN
cblr-11897	802	10	is	be	AUX
cblr-11897	802	11	the	the	DET
cblr-11897	802	12	market	market	NOUN
cblr-11897	802	13	capitalization	capitalization	NOUN
cblr-11897	802	14	of	of	ADP
cblr-11897	802	15	alumina	alumina	NOUN
cblr-11897	802	16	(	(	PUNCT
cblr-11897	802	17	$	$	SYM
cblr-11897	802	18	2.8	2.8	NUM
cblr-11897	802	19	billion	billion	NUM
cblr-11897	802	20	)	)	PUNCT
cblr-11897	802	21	divided	divide	VERB
cblr-11897	802	22	by	by	ADP
cblr-11897	802	23	40	40	NUM
cblr-11897	802	24	%	%	NOUN
cblr-11897	802	25	.	.	PUNCT
cblr-11897	803	1	i	i	PRON
cblr-11897	803	2	d.	d.	PROPN
cblr-11897	803	3	at	at	ADP
cblr-11897	803	4	127	127	NUM
cblr-11897	803	5	.	.	PUNCT
cblr-11897	804	1	190	190	NUM
cblr-11897	804	2	plea	plea	NOUN
cblr-11897	804	3	agreement	agreement	NOUN
cblr-11897	804	4	at	at	ADP
cblr-11897	804	5	¶	¶	PROPN
cblr-11897	804	6	35(a	35(a	NUM
cblr-11897	804	7	)	)	PUNCT
cblr-11897	804	8	,	,	PUNCT
cblr-11897	804	9	united	united	PROPN
cblr-11897	804	10	states	states	PROPN
cblr-11897	804	11	v.	v.	PROPN
cblr-11897	804	12	alcoa	alcoa	PROPN
cblr-11897	804	13	world	world	PROPN
cblr-11897	804	14	alumina	alumina	PROPN
cblr-11897	804	15	llc	llc	PROPN
cblr-11897	804	16	,	,	PUNCT
cblr-11897	804	17	no	no	INTJ
cblr-11897	804	18	.	.	PUNCT
cblr-11897	805	1	2:14	2:14	NUM
cblr-11897	805	2	-	-	PUNCT
cblr-11897	805	3	cr-00007	cr-00007	NOUN
cblr-11897	805	4	-	-	PUNCT
cblr-11897	805	5	dwa	dwa	NOUN
cblr-11897	805	6	(	(	PUNCT
cblr-11897	805	7	w.d	w.d	PROPN
cblr-11897	805	8	.	.	PROPN
cblr-11897	805	9	pa	pa	PROPN
cblr-11897	805	10	.	.	PUNCT
cblr-11897	805	11	jan	jan	PROPN
cblr-11897	805	12	.	.	PROPN
cblr-11897	805	13	9	9	NUM
cblr-11897	805	14	,	,	PUNCT
cblr-11897	805	15	2014	2014	NUM
cblr-11897	805	16	)	)	PUNCT
cblr-11897	805	17	.	.	PUNCT
cblr-11897	806	1	191	191	NUM
cblr-11897	806	2	nyse	nyse	PROPN
cblr-11897	806	3	,	,	PUNCT
cblr-11897	806	4	alcoa	alcoa	PROPN
cblr-11897	806	5	corporation	corporation	PROPN
cblr-11897	806	6	(	(	PUNCT
cblr-11897	806	7	aa	aa	NOUN
cblr-11897	806	8	)	)	PUNCT
cblr-11897	806	9	stock	stock	NOUN
cblr-11897	806	10	price	price	NOUN
cblr-11897	806	11	chart	chart	NOUN
cblr-11897	806	12	,	,	PUNCT
cblr-11897	806	13	yahoo	yahoo	PROPN
cblr-11897	806	14	finance	finance	NOUN
cblr-11897	806	15	,	,	PUNCT
cblr-11897	806	16	https://finance.yahoo.com/quote/aa?p=aa&.tsrc=fin-srch&guccounter=1	https://finance.yahoo.com/quote/aa?p=aa&.tsrc=fin-srch&guccounter=1	NOUN
cblr-11897	807	1	[	[	X
cblr-11897	807	2	https://perma.cc/u8k4-yypl	https://perma.cc/u8k4-yypl	NOUN
cblr-11897	807	3	]	]	PUNCT
cblr-11897	807	4	(	(	PUNCT
cblr-11897	807	5	last	last	ADJ
cblr-11897	807	6	visited	visit	VERB
cblr-11897	807	7	may	may	PROPN
cblr-11897	807	8	30	30	NUM
cblr-11897	807	9	,	,	PUNCT
cblr-11897	807	10	2023	2023	NUM
cblr-11897	807	11	)	)	PUNCT
cblr-11897	807	12	.	.	PUNCT
cblr-11897	808	1	no	no	INTJ
cblr-11897	808	2	.	.	NOUN
cblr-11897	809	1	1	1	NUM
cblr-11897	809	2	]	]	X
cblr-11897	809	3	corporate	corporate	ADJ
cblr-11897	809	4	liability	liability	NOUN
cblr-11897	809	5	,	,	PUNCT
cblr-11897	809	6	collateral	collateral	ADJ
cblr-11897	809	7	consequences	consequence	NOUN
cblr-11897	809	8	,	,	PUNCT
cblr-11897	809	9	&	&	CCONJ
cblr-11897	809	10	capital	capital	NOUN
cblr-11897	809	11	structure	structure	NOUN
cblr-11897	809	12	53	53	NUM
cblr-11897	809	13	fine	fine	ADJ
cblr-11897	809	14	strains	strain	VERB
cblr-11897	809	15	credulity	credulity	NOUN
cblr-11897	809	16	.	.	PUNCT
cblr-11897	810	1	at	at	ADP
cblr-11897	810	2	its	its	PRON
cblr-11897	810	3	most	most	ADV
cblr-11897	810	4	recent	recent	ADJ
cblr-11897	810	5	securities	security	NOUN
cblr-11897	810	6	filing	filing	NOUN
cblr-11897	810	7	,	,	PUNCT
cblr-11897	810	8	alcoa	alcoa	PROPN
cblr-11897	810	9	had	have	VERB
cblr-11897	810	10	current	current	ADJ
cblr-11897	810	11	assets	asset	NOUN
cblr-11897	810	12	of	of	ADP
cblr-11897	810	13	$	$	SYM
cblr-11897	810	14	6.9	6.9	NUM
cblr-11897	810	15	billion	billion	NUM
cblr-11897	810	16	and	and	CCONJ
cblr-11897	810	17	current	current	ADJ
cblr-11897	810	18	liabilities	liability	NOUN
cblr-11897	810	19	of	of	ADP
cblr-11897	810	20	$	$	SYM
cblr-11897	810	21	6.1	6.1	NUM
cblr-11897	810	22	billion	billion	NUM
cblr-11897	810	23	,	,	PUNCT
cblr-11897	810	24	so	so	CCONJ
cblr-11897	810	25	net	net	ADJ
cblr-11897	810	26	current	current	ADJ
cblr-11897	810	27	assets	asset	NOUN
cblr-11897	810	28	were	be	AUX
cblr-11897	810	29	a	a	DET
cblr-11897	810	30	full	full	ADJ
cblr-11897	810	31	$	$	SYM
cblr-11897	810	32	800	800	NUM
cblr-11897	810	33	million.192	million.192	NOUN
cblr-11897	810	34	alcoa	alcoa	PROPN
cblr-11897	810	35	’s	’s	PART
cblr-11897	810	36	total	total	ADJ
cblr-11897	810	37	assets	asset	NOUN
cblr-11897	810	38	of	of	ADP
cblr-11897	810	39	$	$	SYM
cblr-11897	810	40	35.7	35.7	NUM
cblr-11897	810	41	billion	billion	NUM
cblr-11897	810	42	and	and	CCONJ
cblr-11897	810	43	total	total	ADJ
cblr-11897	810	44	liabilities	liability	NOUN
cblr-11897	810	45	of	of	ADP
cblr-11897	810	46	$	$	SYM
cblr-11897	810	47	22.2	22.2	NUM
cblr-11897	810	48	billion	billion	NUM
cblr-11897	810	49	gave	give	VERB
cblr-11897	810	50	it	it	PRON
cblr-11897	810	51	a	a	DET
cblr-11897	810	52	book	book	NOUN
cblr-11897	810	53	value	value	NOUN
cblr-11897	810	54	of	of	ADP
cblr-11897	810	55	$	$	SYM
cblr-11897	810	56	13.5	13.5	NUM
cblr-11897	810	57	billion.193	billion.193	NOUN
cblr-11897	810	58	this	this	PRON
cblr-11897	810	59	implies	imply	VERB
cblr-11897	810	60	that	that	SCONJ
cblr-11897	810	61	the	the	DET
cblr-11897	810	62	firm	firm	NOUN
cblr-11897	810	63	could	could	AUX
cblr-11897	810	64	have	have	AUX
cblr-11897	810	65	tapped	tap	VERB
cblr-11897	810	66	credit	credit	NOUN
cblr-11897	810	67	markets	market	NOUN
cblr-11897	810	68	to	to	PART
cblr-11897	810	69	raise	raise	VERB
cblr-11897	810	70	the	the	DET
cblr-11897	810	71	contemplated	contemplated	ADJ
cblr-11897	810	72	fine	fine	NOUN
cblr-11897	810	73	.	.	PUNCT
cblr-11897	811	1	finally	finally	ADV
cblr-11897	811	2	,	,	PUNCT
cblr-11897	811	3	despite	despite	SCONJ
cblr-11897	811	4	being	be	AUX
cblr-11897	811	5	removed	remove	VERB
cblr-11897	811	6	from	from	ADP
cblr-11897	811	7	the	the	DET
cblr-11897	811	8	dow	dow	PROPN
cblr-11897	811	9	jones	jones	PROPN
cblr-11897	811	10	industrial	industrial	PROPN
cblr-11897	811	11	average	average	NOUN
cblr-11897	811	12	in	in	ADP
cblr-11897	811	13	late	late	ADJ
cblr-11897	811	14	2013	2013	NUM
cblr-11897	811	15	for	for	ADP
cblr-11897	811	16	having	have	VERB
cblr-11897	811	17	a	a	DET
cblr-11897	811	18	market	market	NOUN
cblr-11897	811	19	capitalization	capitalization	NOUN
cblr-11897	811	20	of	of	ADP
cblr-11897	811	21	only	only	ADV
cblr-11897	811	22	$	$	SYM
cblr-11897	811	23	8.5	8.5	NUM
cblr-11897	811	24	billion,194	billion,194	NOUN
cblr-11897	811	25	this	this	DET
cblr-11897	811	26	market	market	NOUN
cblr-11897	811	27	capitalization	capitalization	NOUN
cblr-11897	811	28	meant	mean	VERB
cblr-11897	811	29	that	that	SCONJ
cblr-11897	811	30	it	it	PRON
cblr-11897	811	31	had	have	VERB
cblr-11897	811	32	substantial	substantial	ADJ
cblr-11897	811	33	scope	scope	NOUN
cblr-11897	811	34	to	to	PART
cblr-11897	811	35	raise	raise	VERB
cblr-11897	811	36	funds	fund	NOUN
cblr-11897	811	37	through	through	ADP
cblr-11897	811	38	equity	equity	NOUN
cblr-11897	811	39	issuances	issuance	NOUN
cblr-11897	811	40	.	.	PUNCT
cblr-11897	812	1	awac	awac	PROPN
cblr-11897	812	2	’s	’s	PART
cblr-11897	812	3	minority	minority	NOUN
cblr-11897	812	4	shareholder	shareholder	NOUN
cblr-11897	812	5	,	,	PUNCT
cblr-11897	812	6	alumina	alumina	NOUN
cblr-11897	812	7	,	,	PUNCT
cblr-11897	812	8	was	be	AUX
cblr-11897	812	9	in	in	ADP
cblr-11897	812	10	an	an	DET
cblr-11897	812	11	even	even	ADV
cblr-11897	812	12	stronger	strong	ADJ
cblr-11897	812	13	financial	financial	ADJ
cblr-11897	812	14	position	position	NOUN
cblr-11897	812	15	.	.	PUNCT
cblr-11897	813	1	because	because	SCONJ
cblr-11897	813	2	alumina	alumina	PROPN
cblr-11897	813	3	’s	’s	PART
cblr-11897	813	4	only	only	ADJ
cblr-11897	813	5	meaningful	meaningful	ADJ
cblr-11897	813	6	investment	investment	NOUN
cblr-11897	813	7	was	be	AUX
cblr-11897	813	8	awac	awac	ADJ
cblr-11897	813	9	,	,	PUNCT
cblr-11897	813	10	it	it	PRON
cblr-11897	813	11	had	have	VERB
cblr-11897	813	12	$	$	SYM
cblr-11897	813	13	2.9	2.9	NUM
cblr-11897	813	14	billion	billion	NUM
cblr-11897	813	15	in	in	ADP
cblr-11897	813	16	total	total	ADJ
cblr-11897	813	17	assets	asset	NOUN
cblr-11897	813	18	and	and	CCONJ
cblr-11897	813	19	only	only	ADV
cblr-11897	813	20	$	$	SYM
cblr-11897	813	21	170	170	NUM
cblr-11897	813	22	million	million	NUM
cblr-11897	813	23	in	in	ADP
cblr-11897	813	24	total	total	ADJ
cblr-11897	813	25	liabilities	liability	NOUN
cblr-11897	813	26	,	,	PUNCT
cblr-11897	813	27	with	with	SCONJ
cblr-11897	813	28	a	a	DET
cblr-11897	813	29	market	market	NOUN
cblr-11897	813	30	capitalization	capitalization	NOUN
cblr-11897	813	31	of	of	ADP
cblr-11897	813	32	$	$	SYM
cblr-11897	813	33	2.8	2.8	NUM
cblr-11897	813	34	billion.195	billion.195	X
cblr-11897	813	35	alumina	alumina	NOUN
cblr-11897	813	36	could	could	AUX
cblr-11897	813	37	easily	easily	ADV
cblr-11897	813	38	cover	cover	VERB
cblr-11897	813	39	any	any	DET
cblr-11897	813	40	shortfalls	shortfall	NOUN
cblr-11897	813	41	through	through	ADP
cblr-11897	813	42	an	an	DET
cblr-11897	813	43	equity	equity	NOUN
cblr-11897	813	44	issuance	issuance	NOUN
cblr-11897	813	45	or	or	CCONJ
cblr-11897	813	46	borrowing	borrow	VERB
cblr-11897	813	47	against	against	ADP
cblr-11897	813	48	awac	awac	PROPN
cblr-11897	813	49	’s	’s	PART
cblr-11897	813	50	future	future	ADJ
cblr-11897	813	51	dividends	dividend	NOUN
cblr-11897	813	52	.	.	PUNCT
cblr-11897	814	1	however	however	ADV
cblr-11897	814	2	,	,	PUNCT
cblr-11897	814	3	alumina	alumina	PROPN
cblr-11897	814	4	’s	’s	PART
cblr-11897	814	5	exposure	exposure	NOUN
cblr-11897	814	6	was	be	AUX
cblr-11897	814	7	considerably	considerably	ADV
cblr-11897	814	8	less	less	ADJ
cblr-11897	814	9	than	than	ADP
cblr-11897	814	10	alcoa	alcoa	PROPN
cblr-11897	814	11	’s	’s	PART
cblr-11897	814	12	because	because	SCONJ
cblr-11897	814	13	in	in	ADP
cblr-11897	814	14	a	a	DET
cblr-11897	814	15	2012	2012	NUM
cblr-11897	814	16	agreement	agreement	NOUN
cblr-11897	814	17	,	,	PUNCT
cblr-11897	814	18	the	the	DET
cblr-11897	814	19	owners	owner	NOUN
cblr-11897	814	20	agreed	agree	VERB
cblr-11897	814	21	to	to	PART
cblr-11897	814	22	split	split	VERB
cblr-11897	814	23	the	the	DET
cblr-11897	814	24	costs	cost	NOUN
cblr-11897	814	25	with	with	ADP
cblr-11897	814	26	85	85	NUM
cblr-11897	814	27	%	%	NOUN
cblr-11897	814	28	payable	payable	ADJ
cblr-11897	814	29	by	by	ADP
cblr-11897	814	30	alcoa	alcoa	PROPN
cblr-11897	814	31	and	and	CCONJ
cblr-11897	814	32	15	15	NUM
cblr-11897	814	33	%	%	NOUN
cblr-11897	814	34	payable	payable	ADJ
cblr-11897	814	35	by	by	ADP
cblr-11897	814	36	alumina.196	alumina.196	PROPN
cblr-11897	814	37	sec	sec	PROPN
cblr-11897	814	38	action	action	NOUN
cblr-11897	814	39	.	.	PUNCT
cblr-11897	815	1	a	a	DET
cblr-11897	815	2	parallel	parallel	ADJ
cblr-11897	815	3	sec	sec	PROPN
cblr-11897	815	4	action	action	NOUN
cblr-11897	815	5	found	find	VERB
cblr-11897	815	6	that	that	SCONJ
cblr-11897	815	7	alcoa	alcoa	PROPN
cblr-11897	815	8	violated	violate	VERB
cblr-11897	815	9	sections	section	NOUN
cblr-11897	815	10	30a	30a	NOUN
cblr-11897	815	11	,	,	PUNCT
cblr-11897	815	12	13(b)(2)(a	13(b)(2)(a	NUM
cblr-11897	815	13	)	)	PUNCT
cblr-11897	815	14	,	,	PUNCT
cblr-11897	815	15	and	and	CCONJ
cblr-11897	815	16	13(b)(2)(b	13(b)(2)(b	NUM
cblr-11897	815	17	)	)	PUNCT
cblr-11897	815	18	of	of	ADP
cblr-11897	815	19	the	the	DET
cblr-11897	815	20	securities	securities	PROPN
cblr-11897	815	21	exchange	exchange	PROPN
cblr-11897	815	22	act	act	NOUN
cblr-11897	815	23	of	of	ADP
cblr-11897	815	24	1934.197	1934.197	PROPN
cblr-11897	815	25	alcoa	alcoa	PROPN
cblr-11897	815	26	was	be	AUX
cblr-11897	815	27	required	require	VERB
cblr-11897	815	28	to	to	PART
cblr-11897	815	29	disgorge	disgorge	VERB
cblr-11897	815	30	$	$	SYM
cblr-11897	815	31	175	175	NUM
cblr-11897	815	32	million	million	NUM
cblr-11897	815	33	of	of	ADP
cblr-11897	815	34	ill	ill	ADV
cblr-11897	815	35	-	-	PUNCT
cblr-11897	815	36	gotten	get	VERB
cblr-11897	815	37	gains.198	gains.198	NOUN
cblr-11897	815	38	the	the	DET
cblr-11897	815	39	sec	sec	PROPN
cblr-11897	815	40	settlement	settlement	NOUN
cblr-11897	815	41	noted	note	VERB
cblr-11897	815	42	:	:	PUNCT
cblr-11897	816	1	[	[	X
cblr-11897	816	2	the	the	DET
cblr-11897	816	3	]	]	X
cblr-11897	816	4	impact	impact	NOUN
cblr-11897	816	5	of	of	ADP
cblr-11897	816	6	the	the	DET
cblr-11897	816	7	disgorgement	disgorgement	NOUN
cblr-11897	816	8	payment	payment	NOUN
cblr-11897	816	9	upon	upon	SCONJ
cblr-11897	816	10	respondent	respondent	NOUN
cblr-11897	816	11	’s	’s	PART
cblr-11897	816	12	financial	financial	ADJ
cblr-11897	816	13	condition	condition	NOUN
cblr-11897	816	14	and	and	CCONJ
cblr-11897	816	15	its	its	PRON
cblr-11897	816	16	potential	potential	NOUN
cblr-11897	816	17	to	to	ADP
cblr-11897	816	18	192	192	NUM
cblr-11897	816	19	alcoa	alcoa	PROPN
cblr-11897	816	20	inc	inc	PROPN
cblr-11897	816	21	.	.	PROPN
cblr-11897	816	22	,	,	PUNCT
cblr-11897	816	23	annual	annual	ADJ
cblr-11897	816	24	report	report	NOUN
cblr-11897	816	25	(	(	PUNCT
cblr-11897	816	26	form	form	NOUN
cblr-11897	816	27	10	10	NUM
cblr-11897	816	28	-	-	PUNCT
cblr-11897	816	29	k	k	NOUN
cblr-11897	816	30	)	)	PUNCT
cblr-11897	816	31	,	,	PUNCT
cblr-11897	816	32	at	at	ADP
cblr-11897	816	33	92	92	NUM
cblr-11897	816	34	(	(	PUNCT
cblr-11897	816	35	feb	feb	PROPN
cblr-11897	816	36	.	.	PROPN
cblr-11897	816	37	13	13	NUM
cblr-11897	816	38	,	,	PUNCT
cblr-11897	816	39	2014	2014	NUM
cblr-11897	816	40	)	)	PUNCT
cblr-11897	816	41	.	.	PUNCT
cblr-11897	817	1	193	193	NUM
cblr-11897	818	1	i	i	PRON
cblr-11897	818	2	d.	d.	PROPN
cblr-11897	818	3	194	194	NUM
cblr-11897	818	4	trefis	trefis	PROPN
cblr-11897	818	5	,	,	PUNCT
cblr-11897	818	6	what	what	PRON
cblr-11897	818	7	does	do	AUX
cblr-11897	818	8	alcoa	alcoa	PROPN
cblr-11897	818	9	’s	’s	PART
cblr-11897	818	10	exit	exit	NOUN
cblr-11897	818	11	from	from	ADP
cblr-11897	818	12	dow	dow	PROPN
cblr-11897	818	13	jones	jones	PROPN
cblr-11897	818	14	mean	mean	VERB
cblr-11897	818	15	?	?	PUNCT
cblr-11897	818	16	,	,	PUNCT
cblr-11897	818	17	nasdaq	nasdaq	PROPN
cblr-11897	818	18	,	,	PUNCT
cblr-11897	818	19	inc	inc	PROPN
cblr-11897	818	20	.	.	PROPN
cblr-11897	818	21	(	(	PUNCT
cblr-11897	818	22	sept	sept	PROPN
cblr-11897	818	23	.	.	PROPN
cblr-11897	818	24	12	12	NUM
cblr-11897	818	25	,	,	PUNCT
cblr-11897	818	26	2013	2013	NUM
cblr-11897	818	27	)	)	PUNCT
cblr-11897	818	28	,	,	PUNCT
cblr-11897	818	29	https://www.nasdaq.com/articles/what-does-alcoas-exitdow-jones-mean-2013-09-12	https://www.nasdaq.com/articles/what-does-alcoas-exitdow-jones-mean-2013-09-12	PROPN
cblr-11897	818	30	.	.	PUNCT
cblr-11897	819	1	195	195	NUM
cblr-11897	819	2	alumina	alumina	PROPN
cblr-11897	819	3	ltd	ltd	PROPN
cblr-11897	819	4	.	.	PROPN
cblr-11897	819	5	,	,	PUNCT
cblr-11897	819	6	annual	annual	ADJ
cblr-11897	819	7	report	report	NOUN
cblr-11897	819	8	(	(	PUNCT
cblr-11897	819	9	form	form	NOUN
cblr-11897	819	10	20	20	NUM
cblr-11897	819	11	-	-	SYM
cblr-11897	819	12	f	f	NOUN
cblr-11897	819	13	)	)	PUNCT
cblr-11897	819	14	,	,	PUNCT
cblr-11897	819	15	at	at	ADP
cblr-11897	819	16	127	127	NUM
cblr-11897	819	17	(	(	PUNCT
cblr-11897	819	18	apr	apr	PROPN
cblr-11897	819	19	.	.	PROPN
cblr-11897	819	20	24	24	NUM
cblr-11897	819	21	,	,	PUNCT
cblr-11897	819	22	2014	2014	NUM
cblr-11897	819	23	)	)	PUNCT
cblr-11897	819	24	.	.	PUNCT
cblr-11897	820	1	196	196	NUM
cblr-11897	821	1	i	i	PRON
cblr-11897	821	2	d.	d.	PROPN
cblr-11897	821	3	at	at	ADP
cblr-11897	821	4	153	153	NUM
cblr-11897	821	5	.	.	PUNCT
cblr-11897	821	6	197	197	NUM
cblr-11897	821	7	alcoa	alcoa	PROPN
cblr-11897	821	8	inc	inc	PROPN
cblr-11897	821	9	.	.	PROPN
cblr-11897	821	10	,	,	PUNCT
cblr-11897	821	11	exchange	exchange	PROPN
cblr-11897	821	12	act	act	PROPN
cblr-11897	821	13	release	release	VERB
cblr-11897	821	14	no	no	PRON
cblr-11897	821	15	.	.	NOUN
cblr-11897	821	16	71261	71261	NUM
cblr-11897	821	17	,	,	PUNCT
cblr-11897	821	18	2014	2014	NUM
cblr-11897	821	19	wl	wl	NOUN
cblr-11897	821	20	69457	69457	NUM
cblr-11897	821	21	,	,	PUNCT
cblr-11897	821	22	at	at	ADP
cblr-11897	821	23	11	11	NUM
cblr-11897	821	24	(	(	PUNCT
cblr-11897	821	25	jan	jan	PROPN
cblr-11897	821	26	.	.	PROPN
cblr-11897	821	27	9	9	NUM
cblr-11897	821	28	,	,	PUNCT
cblr-11897	821	29	2014	2014	NUM
cblr-11897	821	30	)	)	PUNCT
cblr-11897	821	31	.	.	PUNCT
cblr-11897	822	1	198	198	NUM
cblr-11897	823	1	i	i	PRON
cblr-11897	823	2	d.	d.	PROPN
cblr-11897	823	3	54	54	PROPN
cblr-11897	823	4	columbia	columbia	PROPN
cblr-11897	823	5	business	business	NOUN
cblr-11897	823	6	law	law	PROPN
cblr-11897	823	7	review	review	NOUN
cblr-11897	823	8	[	[	X
cblr-11897	823	9	vol	vol	NOUN
cblr-11897	823	10	.	.	PUNCT
cblr-11897	823	11	2023	2023	NUM
cblr-11897	823	12	substantially	substantially	ADV
cblr-11897	823	13	jeopardize	jeopardize	VERB
cblr-11897	823	14	alcoa	alcoa	PROPN
cblr-11897	823	15	’s	’s	PART
cblr-11897	823	16	ability	ability	NOUN
cblr-11897	823	17	to	to	PART
cblr-11897	823	18	fund	fund	VERB
cblr-11897	823	19	its	its	PRON
cblr-11897	823	20	sustaining	sustain	VERB
cblr-11897	823	21	and	and	CCONJ
cblr-11897	823	22	improving	improve	VERB
cblr-11897	823	23	capital	capital	NOUN
cblr-11897	823	24	expenditures	expenditure	NOUN
cblr-11897	823	25	,	,	PUNCT
cblr-11897	823	26	its	its	PRON
cblr-11897	823	27	ability	ability	NOUN
cblr-11897	823	28	to	to	PART
cblr-11897	823	29	invest	invest	VERB
cblr-11897	823	30	in	in	ADP
cblr-11897	823	31	research	research	NOUN
cblr-11897	823	32	and	and	CCONJ
cblr-11897	823	33	development	development	NOUN
cblr-11897	823	34	,	,	PUNCT
cblr-11897	823	35	its	its	PRON
cblr-11897	823	36	ability	ability	NOUN
cblr-11897	823	37	to	to	PART
cblr-11897	823	38	fund	fund	VERB
cblr-11897	823	39	its	its	PRON
cblr-11897	823	40	pension	pension	NOUN
cblr-11897	823	41	obligations	obligation	NOUN
cblr-11897	823	42	,	,	PUNCT
cblr-11897	823	43	and	and	CCONJ
cblr-11897	823	44	its	its	PRON
cblr-11897	823	45	ability	ability	NOUN
cblr-11897	823	46	to	to	PART
cblr-11897	823	47	maintain	maintain	VERB
cblr-11897	823	48	necessary	necessary	ADJ
cblr-11897	823	49	cash	cash	NOUN
cblr-11897	823	50	reserves	reserve	NOUN
cblr-11897	823	51	to	to	PART
cblr-11897	823	52	fund	fund	VERB
cblr-11897	823	53	its	its	PRON
cblr-11897	823	54	operations	operation	NOUN
cblr-11897	823	55	and	and	CCONJ
cblr-11897	823	56	meet	meet	VERB
cblr-11897	823	57	its	its	PRON
cblr-11897	823	58	liabilities.199	liabilities.199	NOUN
cblr-11897	823	59	because	because	SCONJ
cblr-11897	823	60	of	of	ADP
cblr-11897	823	61	this	this	PRON
cblr-11897	823	62	,	,	PUNCT
cblr-11897	823	63	the	the	DET
cblr-11897	823	64	disgorgement	disgorgement	NOUN
cblr-11897	823	65	payment	payment	NOUN
cblr-11897	823	66	was	be	AUX
cblr-11897	823	67	payable	payable	ADJ
cblr-11897	823	68	through	through	ADP
cblr-11897	823	69	five	five	NUM
cblr-11897	823	70	annual	annual	ADJ
cblr-11897	823	71	installments.200	installments.200	NOUN
cblr-11897	823	72	discounting	discount	VERB
cblr-11897	823	73	the	the	DET
cblr-11897	823	74	firm	firm	NOUN
cblr-11897	823	75	’s	’s	PART
cblr-11897	823	76	payments	payment	NOUN
cblr-11897	823	77	to	to	ADP
cblr-11897	823	78	2014	2014	NUM
cblr-11897	823	79	using	use	VERB
cblr-11897	823	80	the	the	DET
cblr-11897	823	81	average	average	ADJ
cblr-11897	823	82	u.s	u.s	PROPN
cblr-11897	823	83	.	.	PROPN
cblr-11897	823	84	firm	firm	PROPN
cblr-11897	823	85	’s	’s	PART
cblr-11897	823	86	weighted	weight	VERB
cblr-11897	823	87	average	average	ADJ
cblr-11897	823	88	cost	cost	NOUN
cblr-11897	823	89	of	of	ADP
cblr-11897	823	90	capital	capital	NOUN
cblr-11897	823	91	,	,	PUNCT
cblr-11897	823	92	results	result	NOUN
cblr-11897	823	93	in	in	ADP
cblr-11897	823	94	a	a	DET
cblr-11897	823	95	discounted	discount	VERB
cblr-11897	823	96	value	value	NOUN
cblr-11897	823	97	of	of	ADP
cblr-11897	823	98	$	$	SYM
cblr-11897	823	99	152.6	152.6	NUM
cblr-11897	823	100	million	million	NUM
cblr-11897	823	101	,	,	PUNCT
cblr-11897	823	102	or	or	CCONJ
cblr-11897	823	103	a	a	DET
cblr-11897	823	104	savings	saving	NOUN
cblr-11897	823	105	of	of	ADP
cblr-11897	823	106	roughly	roughly	ADV
cblr-11897	823	107	$	$	SYM
cblr-11897	823	108	22.4	22.4	NUM
cblr-11897	823	109	million.201	million.201	VERB
cblr-11897	823	110	together	together	ADV
cblr-11897	823	111	,	,	PUNCT
cblr-11897	823	112	the	the	DET
cblr-11897	823	113	doj	doj	PROPN
cblr-11897	823	114	and	and	CCONJ
cblr-11897	823	115	sec	sec	PROPN
cblr-11897	823	116	settlements	settlement	NOUN
cblr-11897	823	117	collected	collect	VERB
cblr-11897	823	118	far	far	ADV
cblr-11897	823	119	less	less	ADV
cblr-11897	823	120	from	from	ADP
cblr-11897	823	121	alcoa	alcoa	PROPN
cblr-11897	823	122	than	than	SCONJ
cblr-11897	823	123	alcoa	alcoa	PROPN
cblr-11897	823	124	’s	’s	PART
cblr-11897	823	125	estimated	estimate	VERB
cblr-11897	823	126	profits	profit	NOUN
cblr-11897	823	127	had	have	AUX
cblr-11897	823	128	collected	collect	VERB
cblr-11897	823	129	from	from	ADP
cblr-11897	823	130	the	the	DET
cblr-11897	823	131	bribery	bribery	NOUN
cblr-11897	823	132	scheme	scheme	NOUN
cblr-11897	823	133	.	.	PUNCT
cblr-11897	824	1	alcoa	alcoa	PROPN
cblr-11897	824	2	inc	inc	PROPN
cblr-11897	824	3	.	.	PROPN
cblr-11897	824	4	balance	balance	NOUN
cblr-11897	824	5	sheet	sheet	NOUN
cblr-11897	824	6	(	(	PUNCT
cblr-11897	824	7	millions	million	NOUN
cblr-11897	824	8	$	$	SYM
cblr-11897	824	9	)	)	PUNCT
cblr-11897	824	10	current	current	ADJ
cblr-11897	824	11	assets	asset	NOUN
cblr-11897	824	12	6,900	6,900	NUM
cblr-11897	824	13	total	total	ADJ
cblr-11897	824	14	assets	asset	NOUN
cblr-11897	824	15	35,700	35,700	NUM
cblr-11897	824	16	current	current	ADJ
cblr-11897	824	17	liabilities	liability	NOUN
cblr-11897	824	18	6,100	6,100	NUM
cblr-11897	824	19	total	total	ADJ
cblr-11897	824	20	liabilities	liability	NOUN
cblr-11897	824	21	22,200	22,200	NUM
cblr-11897	824	22	net	net	ADJ
cblr-11897	824	23	current	current	ADJ
cblr-11897	824	24	assets	asset	NOUN
cblr-11897	824	25	800	800	NUM
cblr-11897	824	26	total	total	NOUN
cblr-11897	824	27	equity	equity	NOUN
cblr-11897	824	28	(	(	PUNCT
cblr-11897	824	29	book	book	NOUN
cblr-11897	824	30	value	value	NOUN
cblr-11897	824	31	)	)	PUNCT
cblr-11897	824	32	13,500	13,500	NUM
cblr-11897	824	33	market	market	NOUN
cblr-11897	824	34	capitalization	capitalization	NOUN
cblr-11897	824	35	8,00	8,00	NOUN
cblr-11897	824	36	alumina	alumina	NOUN
cblr-11897	824	37	limited	limit	VERB
cblr-11897	824	38	balance	balance	NOUN
cblr-11897	824	39	sheet	sheet	NOUN
cblr-11897	824	40	(	(	PUNCT
cblr-11897	824	41	millions	million	NOUN
cblr-11897	824	42	$	$	SYM
cblr-11897	824	43	)	)	PUNCT
cblr-11897	824	44	current	current	ADJ
cblr-11897	824	45	assets	asset	NOUN
cblr-11897	824	46	47.8	47.8	NUM
cblr-11897	824	47	total	total	ADJ
cblr-11897	824	48	assets	asset	NOUN
cblr-11897	824	49	2,900	2,900	NUM
cblr-11897	824	50	current	current	ADJ
cblr-11897	824	51	liabilities	liability	NOUN
cblr-11897	824	52	61.4	61.4	NUM
cblr-11897	824	53	total	total	ADJ
cblr-11897	824	54	liabilities	liability	NOUN
cblr-11897	824	55	170	170	NUM
cblr-11897	824	56	net	net	ADJ
cblr-11897	824	57	current	current	ADJ
cblr-11897	824	58	assets	asset	NOUN
cblr-11897	824	59	(	(	PUNCT
cblr-11897	824	60	13.6	13.6	NUM
cblr-11897	824	61	)	)	PUNCT
cblr-11897	824	62	total	total	ADJ
cblr-11897	824	63	equity	equity	NOUN
cblr-11897	824	64	(	(	PUNCT
cblr-11897	824	65	book	book	NOUN
cblr-11897	824	66	value	value	NOUN
cblr-11897	824	67	)	)	PUNCT
cblr-11897	824	68	2,730	2,730	NUM
cblr-11897	824	69	199	199	NUM
cblr-11897	824	70	i	i	PRON
cblr-11897	824	71	d.	d.	PROPN
cblr-11897	824	72	at	at	ADP
cblr-11897	824	73	11	11	NUM
cblr-11897	824	74	-	-	SYM
cblr-11897	824	75	12	12	NUM
cblr-11897	824	76	.	.	PUNCT
cblr-11897	825	1	200	200	NUM
cblr-11897	825	2	$	$	SYM
cblr-11897	825	3	46.2	46.2	NUM
cblr-11897	825	4	million	million	NUM
cblr-11897	825	5	was	be	AUX
cblr-11897	825	6	due	due	ADJ
cblr-11897	825	7	immediately	immediately	ADV
cblr-11897	825	8	,	,	PUNCT
cblr-11897	825	9	with	with	SCONJ
cblr-11897	825	10	the	the	DET
cblr-11897	825	11	remaining	remain	VERB
cblr-11897	825	12	to	to	PART
cblr-11897	825	13	be	be	AUX
cblr-11897	825	14	paid	pay	VERB
cblr-11897	825	15	in	in	ADP
cblr-11897	825	16	four	four	NUM
cblr-11897	825	17	installments	installment	NOUN
cblr-11897	825	18	of	of	ADP
cblr-11897	825	19	$	$	SYM
cblr-11897	825	20	32.2	32.2	NUM
cblr-11897	825	21	million	million	NUM
cblr-11897	825	22	.	.	PUNCT
cblr-11897	826	1	i	i	PRON
cblr-11897	826	2	d.	d.	PROPN
cblr-11897	826	3	at	at	ADP
cblr-11897	826	4	12	12	NUM
cblr-11897	826	5	.	.	PUNCT
cblr-11897	827	1	201	201	NUM
cblr-11897	827	2	see	see	NOUN
cblr-11897	827	3	atkinson	atkinson	PROPN
cblr-11897	827	4	,	,	PUNCT
cblr-11897	827	5	supra	supra	PROPN
cblr-11897	827	6	note	note	PROPN
cblr-11897	827	7	133	133	NUM
cblr-11897	827	8	.	.	PUNCT
cblr-11897	828	1	no	no	INTJ
cblr-11897	828	2	.	.	NOUN
cblr-11897	829	1	1	1	NUM
cblr-11897	829	2	]	]	X
cblr-11897	829	3	corporate	corporate	ADJ
cblr-11897	829	4	liability	liability	NOUN
cblr-11897	829	5	,	,	PUNCT
cblr-11897	829	6	collateral	collateral	ADJ
cblr-11897	829	7	consequences	consequence	NOUN
cblr-11897	829	8	,	,	PUNCT
cblr-11897	829	9	&	&	CCONJ
cblr-11897	829	10	capital	capital	NOUN
cblr-11897	829	11	structure	structure	NOUN
cblr-11897	829	12	55	55	NUM
cblr-11897	829	13	market	market	NOUN
cblr-11897	829	14	capitalization	capitalization	NOUN
cblr-11897	829	15	2,820	2,820	NUM
cblr-11897	829	16	alcoa	alcoa	PROPN
cblr-11897	829	17	world	world	NOUN
cblr-11897	829	18	alumina	alumina	NOUN
cblr-11897	829	19	and	and	CCONJ
cblr-11897	829	20	chemicals	chemical	NOUN
cblr-11897	829	21	ownership	ownership	NOUN
cblr-11897	829	22	:	:	PUNCT
cblr-11897	829	23	60	60	NUM
cblr-11897	829	24	%	%	NOUN
cblr-11897	829	25	alcoa	alcoa	PROPN
cblr-11897	829	26	,	,	PUNCT
cblr-11897	829	27	40	40	NUM
cblr-11897	829	28	%	%	NOUN
cblr-11897	829	29	alumina	alumina	NOUN
cblr-11897	829	30	balance	balance	NOUN
cblr-11897	829	31	sheet	sheet	NOUN
cblr-11897	829	32	(	(	PUNCT
cblr-11897	829	33	millions	million	NOUN
cblr-11897	829	34	$	$	SYM
cblr-11897	829	35	)	)	PUNCT
cblr-11897	829	36	current	current	ADJ
cblr-11897	829	37	assets	asset	NOUN
cblr-11897	829	38	1,790	1,790	NUM
cblr-11897	829	39	total	total	ADJ
cblr-11897	829	40	assets	asset	NOUN
cblr-11897	829	41	10,072	10,072	NUM
cblr-11897	829	42	current	current	ADJ
cblr-11897	829	43	liabilities	liability	NOUN
cblr-11897	829	44	1,773	1,773	NUM
cblr-11897	829	45	total	total	ADJ
cblr-11897	829	46	liabilities	liability	NOUN
cblr-11897	829	47	3,211	3,211	NUM
cblr-11897	829	48	net	net	ADJ
cblr-11897	829	49	current	current	ADJ
cblr-11897	829	50	assets	asset	NOUN
cblr-11897	829	51	13	13	NUM
cblr-11897	829	52	total	total	NOUN
cblr-11897	829	53	equity	equity	NOUN
cblr-11897	829	54	(	(	PUNCT
cblr-11897	829	55	book	book	NOUN
cblr-11897	829	56	value	value	NOUN
cblr-11897	829	57	)	)	PUNCT
cblr-11897	829	58	6,861	6,861	NUM
cblr-11897	829	59	market	market	NOUN
cblr-11897	829	60	capitalization	capitalization	NOUN
cblr-11897	829	61	(	(	PUNCT
cblr-11897	829	62	imputed	impute	VERB
cblr-11897	829	63	)	)	PUNCT
cblr-11897	829	64	7,050	7,050	NUM
cblr-11897	829	65	4	4	NUM
cblr-11897	829	66	.	.	PUNCT
cblr-11897	829	67	olympic	olympic	ADJ
cblr-11897	829	68	pipeline	pipeline	NOUN
cblr-11897	829	69	in	in	ADP
cblr-11897	829	70	1999	1999	NUM
cblr-11897	829	71	,	,	PUNCT
cblr-11897	829	72	a	a	DET
cblr-11897	829	73	gas	gas	NOUN
cblr-11897	829	74	pipeline	pipeline	NOUN
cblr-11897	829	75	owned	own	VERB
cblr-11897	829	76	by	by	ADP
cblr-11897	829	77	olympic	olympic	ADJ
cblr-11897	829	78	pipeline	pipeline	NOUN
cblr-11897	829	79	ruptured	rupture	VERB
cblr-11897	829	80	,	,	PUNCT
cblr-11897	829	81	killing	kill	VERB
cblr-11897	829	82	three	three	NUM
cblr-11897	829	83	young	young	ADJ
cblr-11897	829	84	people	people	NOUN
cblr-11897	829	85	in	in	ADP
cblr-11897	829	86	a	a	DET
cblr-11897	829	87	public	public	ADJ
cblr-11897	829	88	park.202	park.202	NOUN
cblr-11897	829	89	in	in	ADP
cblr-11897	829	90	2003	2003	NUM
cblr-11897	829	91	olympic	olympic	NOUN
cblr-11897	829	92	entered	enter	VERB
cblr-11897	829	93	into	into	ADP
cblr-11897	829	94	a	a	DET
cblr-11897	829	95	consent	consent	NOUN
cblr-11897	829	96	decree	decree	NOUN
cblr-11897	829	97	to	to	PART
cblr-11897	829	98	pay	pay	VERB
cblr-11897	829	99	$	$	SYM
cblr-11897	829	100	5	5	NUM
cblr-11897	829	101	million	million	NUM
cblr-11897	829	102	in	in	ADP
cblr-11897	829	103	civil	civil	ADJ
cblr-11897	829	104	penalties	penalty	NOUN
cblr-11897	829	105	.	.	PUNCT
cblr-11897	830	1	(	(	PUNCT
cblr-11897	830	2	this	this	PRON
cblr-11897	830	3	was	be	AUX
cblr-11897	830	4	in	in	ADP
cblr-11897	830	5	addition	addition	NOUN
cblr-11897	830	6	to	to	ADP
cblr-11897	830	7	private	private	ADJ
cblr-11897	830	8	settlements	settlement	NOUN
cblr-11897	830	9	with	with	ADP
cblr-11897	830	10	the	the	DET
cblr-11897	830	11	families	family	NOUN
cblr-11897	830	12	of	of	ADP
cblr-11897	830	13	the	the	DET
cblr-11897	830	14	children	child	NOUN
cblr-11897	830	15	and	and	CCONJ
cblr-11897	830	16	other	other	ADJ
cblr-11897	830	17	fines.203	fines.203	NOUN
cblr-11897	830	18	)	)	PUNCT
cblr-11897	830	19	the	the	DET
cblr-11897	830	20	consent	consent	NOUN
cblr-11897	830	21	decree	decree	NOUN
cblr-11897	830	22	stated	state	VERB
cblr-11897	830	23	that	that	SCONJ
cblr-11897	830	24	:	:	PUNCT
cblr-11897	830	25	[	[	X
cblr-11897	830	26	t]he	t]he	ADV
cblr-11897	830	27	united	united	ADJ
cblr-11897	830	28	states	states	PROPN
cblr-11897	830	29	has	have	AUX
cblr-11897	830	30	substantially	substantially	ADV
cblr-11897	830	31	reduced	reduce	VERB
cblr-11897	830	32	olympic	olympic	ADJ
cblr-11897	830	33	’s	’s	PART
cblr-11897	830	34	civil	civil	ADJ
cblr-11897	830	35	penalty	penalty	NOUN
cblr-11897	830	36	and	and	CCONJ
cblr-11897	830	37	agreed	agree	VERB
cblr-11897	830	38	to	to	ADP
cblr-11897	830	39	a	a	DET
cblr-11897	830	40	payment	payment	NOUN
cblr-11897	830	41	schedule	schedule	NOUN
cblr-11897	830	42	based	base	VERB
cblr-11897	830	43	on	on	ADP
cblr-11897	830	44	financial	financial	ADJ
cblr-11897	830	45	information	information	NOUN
cblr-11897	830	46	that	that	PRON
cblr-11897	830	47	olympic	olympic	NOUN
cblr-11897	830	48	provided	provide	VERB
cblr-11897	830	49	during	during	ADP
cblr-11897	830	50	settlement	settlement	NOUN
cblr-11897	830	51	discussions	discussion	NOUN
cblr-11897	830	52	demonstrating	demonstrate	VERB
cblr-11897	830	53	that	that	SCONJ
cblr-11897	830	54	olympic	olympic	PROPN
cblr-11897	830	55	lacks	lack	VERB
cblr-11897	830	56	the	the	DET
cblr-11897	830	57	economic	economic	ADJ
cblr-11897	830	58	ability	ability	NOUN
cblr-11897	830	59	to	to	PART
cblr-11897	830	60	pay	pay	VERB
cblr-11897	830	61	a	a	DET
cblr-11897	830	62	larger	large	ADJ
cblr-11897	830	63	penalty.204	penalty.204	NOUN
cblr-11897	830	64	202	202	NUM
cblr-11897	830	65	daryl	daryl	PROPN
cblr-11897	830	66	c.	c.	PROPN
cblr-11897	830	67	mcclary	mcclary	PROPN
cblr-11897	830	68	,	,	PUNCT
cblr-11897	830	69	olympic	olympic	ADJ
cblr-11897	830	70	pipe	pipe	NOUN
cblr-11897	830	71	line	line	NOUN
cblr-11897	830	72	accident	accident	NOUN
cblr-11897	830	73	in	in	ADP
cblr-11897	830	74	bellingham	bellingham	PROPN
cblr-11897	830	75	kills	kill	VERB
cblr-11897	830	76	three	three	NUM
cblr-11897	830	77	youths	youth	NOUN
cblr-11897	830	78	on	on	ADP
cblr-11897	830	79	june	june	PROPN
cblr-11897	830	80	10	10	NUM
cblr-11897	830	81	,	,	PUNCT
cblr-11897	830	82	1999	1999	NUM
cblr-11897	830	83	.	.	PUNCT
cblr-11897	831	1	historylink.org	historylink.org	X
cblr-11897	831	2	.(june	.(june	X
cblr-11897	831	3	.	.	PROPN
cblr-11897	831	4	11	11	NUM
cblr-11897	831	5	,	,	PUNCT
cblr-11897	831	6	2003	2003	NUM
cblr-11897	831	7	)	)	PUNCT
cblr-11897	832	1	[	[	X
cblr-11897	832	2	https://perma.cc/6awh-jxa7	https://perma.cc/6awh-jxa7	X
cblr-11897	832	3	]	]	PUNCT
cblr-11897	832	4	.	.	PUNCT
cblr-11897	833	1	203	203	NUM
cblr-11897	833	2	i	i	PRON
cblr-11897	833	3	d.	d.	PROPN
cblr-11897	833	4	204	204	NUM
cblr-11897	833	5	consent	consent	NOUN
cblr-11897	833	6	decree	decree	NOUN
cblr-11897	833	7	at	at	ADP
cblr-11897	833	8	2	2	NUM
cblr-11897	833	9	,	,	PUNCT
cblr-11897	833	10	united	united	PROPN
cblr-11897	833	11	states	states	PROPN
cblr-11897	833	12	v.	v.	ADP
cblr-11897	833	13	shell	shell	PROPN
cblr-11897	833	14	pipeline	pipeline	PROPN
cblr-11897	833	15	co.	co.	PROPN
cblr-11897	833	16	,	,	PUNCT
cblr-11897	833	17	no	no	INTJ
cblr-11897	833	18	.	.	PUNCT
cblr-11897	834	1	cv-021178r	cv-021178r	PROPN
cblr-11897	834	2	(	(	PUNCT
cblr-11897	834	3	w.d	w.d	PROPN
cblr-11897	834	4	.	.	PROPN
cblr-11897	834	5	wa	wa	PROPN
cblr-11897	834	6	.	.	PROPN
cblr-11897	834	7	jan	jan	PROPN
cblr-11897	834	8	.	.	PROPN
cblr-11897	834	9	13	13	NUM
cblr-11897	834	10	,	,	PUNCT
cblr-11897	834	11	2003	2003	NUM
cblr-11897	834	12	)	)	PUNCT
cblr-11897	834	13	.	.	PUNCT
cblr-11897	835	1	56	56	NUM
cblr-11897	835	2	columbia	columbia	PROPN
cblr-11897	835	3	business	business	NOUN
cblr-11897	835	4	law	law	PROPN
cblr-11897	835	5	review	review	NOUN
cblr-11897	835	6	[	[	X
cblr-11897	835	7	vol	vol	NOUN
cblr-11897	835	8	.	.	PUNCT
cblr-11897	835	9	2023	2023	NUM
cblr-11897	835	10	while	while	SCONJ
cblr-11897	835	11	not	not	PART
cblr-11897	835	12	in	in	ADP
cblr-11897	835	13	the	the	DET
cblr-11897	835	14	consent	consent	NOUN
cblr-11897	835	15	decree	decree	NOUN
cblr-11897	835	16	,	,	PUNCT
cblr-11897	835	17	olympic	olympic	PROPN
cblr-11897	835	18	’s	’s	PART
cblr-11897	835	19	case	case	NOUN
cblr-11897	835	20	may	may	AUX
cblr-11897	835	21	have	have	AUX
cblr-11897	835	22	been	be	AUX
cblr-11897	835	23	strengthened	strengthen	VERB
cblr-11897	835	24	by	by	ADP
cblr-11897	835	25	claims	claim	NOUN
cblr-11897	835	26	that	that	SCONJ
cblr-11897	835	27	it	it	PRON
cblr-11897	835	28	was	be	AUX
cblr-11897	835	29	“	"	PUNCT
cblr-11897	835	30	critical	critical	ADJ
cblr-11897	835	31	to	to	ADP
cblr-11897	835	32	western	western	PROPN
cblr-11897	835	33	washington	washington	PROPN
cblr-11897	835	34	’s	’s	PART
cblr-11897	835	35	economy	economy	NOUN
cblr-11897	835	36	,	,	PUNCT
cblr-11897	835	37	as	as	SCONJ
cblr-11897	835	38	it	it	PRON
cblr-11897	835	39	transports	transport	VERB
cblr-11897	835	40	most	most	ADJ
cblr-11897	835	41	of	of	ADP
cblr-11897	835	42	this	this	DET
cblr-11897	835	43	region	region	NOUN
cblr-11897	835	44	’s	’s	PART
cblr-11897	835	45	retail	retail	ADJ
cblr-11897	835	46	gasoline	gasoline	NOUN
cblr-11897	835	47	and	and	CCONJ
cblr-11897	835	48	is	be	AUX
cblr-11897	835	49	the	the	DET
cblr-11897	835	50	only	only	ADJ
cblr-11897	835	51	method	method	NOUN
cblr-11897	835	52	of	of	ADP
cblr-11897	835	53	transporting	transport	VERB
cblr-11897	835	54	jet	jet	NOUN
cblr-11897	835	55	fuel	fuel	NOUN
cblr-11897	835	56	to	to	ADP
cblr-11897	835	57	seattle	seattle	PROPN
cblr-11897	835	58	tacoma	tacoma	PROPN
cblr-11897	835	59	international	international	PROPN
cblr-11897	835	60	airport	airport	PROPN
cblr-11897	835	61	,	,	PUNCT
cblr-11897	835	62	”	"	PUNCT
cblr-11897	835	63	and	and	CCONJ
cblr-11897	835	64	that	that	SCONJ
cblr-11897	835	65	without	without	ADP
cblr-11897	835	66	bankruptcy	bankruptcy	NOUN
cblr-11897	835	67	protection	protection	NOUN
cblr-11897	835	68	,	,	PUNCT
cblr-11897	835	69	olympic	olympic	PROPN
cblr-11897	835	70	would	would	AUX
cblr-11897	835	71	have	have	VERB
cblr-11897	835	72	to	to	PART
cblr-11897	835	73	barge	barge	VERB
cblr-11897	835	74	its	its	PRON
cblr-11897	835	75	fuel	fuel	NOUN
cblr-11897	835	76	products	product	NOUN
cblr-11897	835	77	at	at	ADP
cblr-11897	835	78	a	a	DET
cblr-11897	835	79	much	much	ADV
cblr-11897	835	80	greater	great	ADJ
cblr-11897	835	81	environmental	environmental	ADJ
cblr-11897	835	82	risk.205	risk.205	NOUN
cblr-11897	835	83	the	the	DET
cblr-11897	835	84	agreement	agreement	NOUN
cblr-11897	835	85	further	far	ADV
cblr-11897	835	86	stipulated	stipulate	VERB
cblr-11897	835	87	that	that	SCONJ
cblr-11897	835	88	the	the	DET
cblr-11897	835	89	fine	fine	NOUN
cblr-11897	835	90	was	be	AUX
cblr-11897	835	91	payable	payable	ADJ
cblr-11897	835	92	in	in	ADP
cblr-11897	835	93	installments	installment	NOUN
cblr-11897	835	94	over	over	ADP
cblr-11897	835	95	five	five	NUM
cblr-11897	835	96	years.206	years.206	PROPN
cblr-11897	835	97	the	the	DET
cblr-11897	835	98	concerns	concern	NOUN
cblr-11897	835	99	about	about	ADP
cblr-11897	835	100	olympic	olympic	PROPN
cblr-11897	835	101	’s	’s	PART
cblr-11897	835	102	financial	financial	ADJ
cblr-11897	835	103	position	position	NOUN
cblr-11897	835	104	seem	seem	VERB
cblr-11897	835	105	reasonable	reasonable	ADJ
cblr-11897	835	106	—	—	PUNCT
cblr-11897	835	107	less	less	ADJ
cblr-11897	835	108	than	than	ADP
cblr-11897	835	109	three	three	NUM
cblr-11897	835	110	months	month	NOUN
cblr-11897	835	111	later	later	ADV
cblr-11897	835	112	olympic	olympic	PROPN
cblr-11897	835	113	filed	file	VERB
cblr-11897	835	114	for	for	ADP
cblr-11897	835	115	chapter	chapter	NOUN
cblr-11897	835	116	11	11	NUM
cblr-11897	835	117	bankruptcy	bankruptcy	NOUN
cblr-11897	835	118	protection.207	protection.207	NOUN
cblr-11897	835	119	olympic	olympic	PROPN
cblr-11897	835	120	’s	’s	PART
cblr-11897	835	121	bankruptcy	bankruptcy	NOUN
cblr-11897	835	122	petition	petition	NOUN
cblr-11897	835	123	listed	list	VERB
cblr-11897	835	124	$	$	SYM
cblr-11897	835	125	106	106	NUM
cblr-11897	835	126	million	million	NUM
cblr-11897	835	127	in	in	ADP
cblr-11897	835	128	assets	asset	NOUN
cblr-11897	835	129	and	and	CCONJ
cblr-11897	835	130	$	$	SYM
cblr-11897	835	131	402	402	NUM
cblr-11897	835	132	million	million	NUM
cblr-11897	835	133	in	in	ADP
cblr-11897	835	134	liabilities.208	liabilities.208	NOUN
cblr-11897	835	135	under	under	ADP
cblr-11897	835	136	bankruptcy	bankruptcy	NOUN
cblr-11897	835	137	proceedings	proceeding	NOUN
cblr-11897	835	138	,	,	PUNCT
cblr-11897	835	139	pre	pre	ADJ
cblr-11897	835	140	-	-	ADJ
cblr-11897	835	141	petition	petition	ADJ
cblr-11897	835	142	regulatory	regulatory	ADJ
cblr-11897	835	143	fines	fine	NOUN
cblr-11897	835	144	are	be	AUX
cblr-11897	835	145	paid	pay	VERB
cblr-11897	835	146	pro	pro	ADJ
cblr-11897	835	147	rata	rata	NOUN
cblr-11897	835	148	with	with	ADP
cblr-11897	835	149	other	other	ADJ
cblr-11897	835	150	general	general	ADJ
cblr-11897	835	151	unsecured	unsecured	ADJ
cblr-11897	835	152	creditors	creditor	NOUN
cblr-11897	835	153	.	.	PUNCT
cblr-11897	836	1	to	to	PART
cblr-11897	836	2	properly	properly	ADV
cblr-11897	836	3	understand	understand	VERB
cblr-11897	836	4	the	the	DET
cblr-11897	836	5	incidence	incidence	NOUN
cblr-11897	836	6	of	of	ADP
cblr-11897	836	7	the	the	DET
cblr-11897	836	8	liability	liability	NOUN
cblr-11897	836	9	,	,	PUNCT
cblr-11897	836	10	it	it	PRON
cblr-11897	836	11	is	be	AUX
cblr-11897	836	12	important	important	ADJ
cblr-11897	836	13	to	to	PART
cblr-11897	836	14	understand	understand	VERB
cblr-11897	836	15	olympic	olympic	PROPN
cblr-11897	836	16	’s	’s	PART
cblr-11897	836	17	financing	financing	NOUN
cblr-11897	836	18	.	.	PUNCT
cblr-11897	837	1	olympic	olympic	PROPN
cblr-11897	837	2	was	be	AUX
cblr-11897	837	3	a	a	DET
cblr-11897	837	4	joint	joint	ADJ
cblr-11897	837	5	venture	venture	NOUN
cblr-11897	837	6	that	that	PRON
cblr-11897	837	7	at	at	ADP
cblr-11897	837	8	the	the	DET
cblr-11897	837	9	time	time	NOUN
cblr-11897	837	10	was	be	AUX
cblr-11897	837	11	entirely	entirely	ADV
cblr-11897	837	12	owned	own	VERB
cblr-11897	837	13	by	by	ADP
cblr-11897	837	14	british	british	ADJ
cblr-11897	837	15	petroleum	petroleum	NOUN
cblr-11897	837	16	(	(	PUNCT
cblr-11897	837	17	62.5	62.5	NUM
cblr-11897	837	18	%	%	NOUN
cblr-11897	837	19	stake	stake	NOUN
cblr-11897	837	20	)	)	PUNCT
cblr-11897	837	21	and	and	CCONJ
cblr-11897	837	22	shell	shell	NOUN
cblr-11897	837	23	(	(	PUNCT
cblr-11897	837	24	37.5	37.5	NUM
cblr-11897	837	25	%	%	NOUN
cblr-11897	837	26	stake).209	stake).209	NOUN
cblr-11897	837	27	olympic	olympic	PROPN
cblr-11897	837	28	’s	’s	PART
cblr-11897	837	29	funding	funding	NOUN
cblr-11897	837	30	was	be	AUX
cblr-11897	837	31	also	also	ADV
cblr-11897	837	32	unique	unique	ADJ
cblr-11897	837	33	in	in	ADP
cblr-11897	837	34	that	that	SCONJ
cblr-11897	837	35	it	it	PRON
cblr-11897	837	36	was	be	AUX
cblr-11897	837	37	100	100	NUM
cblr-11897	837	38	%	%	NOUN
cblr-11897	837	39	funded	fund	VERB
cblr-11897	837	40	through	through	ADP
cblr-11897	837	41	debt.210	debt.210	NOUN
cblr-11897	837	42	the	the	DET
cblr-11897	837	43	bulk	bulk	NOUN
cblr-11897	837	44	of	of	ADP
cblr-11897	837	45	olympic	olympic	PROPN
cblr-11897	837	46	’s	’s	PART
cblr-11897	837	47	liabilities	liability	NOUN
cblr-11897	837	48	,	,	PUNCT
cblr-11897	837	49	$	$	SYM
cblr-11897	837	50	148	148	NUM
cblr-11897	837	51	million	million	NUM
cblr-11897	837	52	,	,	PUNCT
cblr-11897	837	53	were	be	AUX
cblr-11897	837	54	loans	loan	NOUN
cblr-11897	837	55	or	or	CCONJ
cblr-11897	837	56	loan	loan	NOUN
cblr-11897	837	57	guarantees	guarantee	NOUN
cblr-11897	837	58	from	from	ADP
cblr-11897	837	59	bp	bp	PROPN
cblr-11897	837	60	and	and	CCONJ
cblr-11897	837	61	shell.211	shell.211	NOUN
cblr-11897	837	62	this	this	DET
cblr-11897	837	63	financing	financing	NOUN
cblr-11897	837	64	structure	structure	NOUN
cblr-11897	837	65	meant	mean	VERB
cblr-11897	837	66	that	that	SCONJ
cblr-11897	837	67	olympic	olympic	NOUN
cblr-11897	837	68	was	be	AUX
cblr-11897	837	69	entirely	entirely	ADV
cblr-11897	837	70	owned	own	VERB
cblr-11897	837	71	by	by	ADP
cblr-11897	837	72	bp	bp	PROPN
cblr-11897	837	73	and	and	CCONJ
cblr-11897	837	74	shell	shell	VERB
cblr-11897	837	75	.	.	PUNCT
cblr-11897	838	1	furthermore	furthermore	ADV
cblr-11897	838	2	,	,	PUNCT
cblr-11897	838	3	almost	almost	ADV
cblr-11897	838	4	all	all	PRON
cblr-11897	838	5	of	of	ADP
cblr-11897	838	6	olympic	olympic	PROPN
cblr-11897	838	7	’s	’s	PART
cblr-11897	838	8	debts	debt	NOUN
cblr-11897	838	9	were	be	AUX
cblr-11897	838	10	owed	owe	VERB
cblr-11897	838	11	to	to	PART
cblr-11897	838	12	bp	bp	PROPN
cblr-11897	838	13	and	and	CCONJ
cblr-11897	838	14	shell.212	shell.212	ADV
cblr-11897	838	15	in	in	ADP
cblr-11897	838	16	a	a	DET
cblr-11897	838	17	typical	typical	ADJ
cblr-11897	838	18	bankruptcy	bankruptcy	NOUN
cblr-11897	838	19	,	,	PUNCT
cblr-11897	838	20	shareholders	shareholder	NOUN
cblr-11897	838	21	lose	lose	VERB
cblr-11897	838	22	their	their	PRON
cblr-11897	838	23	investments	investment	NOUN
cblr-11897	838	24	and	and	CCONJ
cblr-11897	838	25	the	the	DET
cblr-11897	838	26	value	value	NOUN
cblr-11897	838	27	of	of	ADP
cblr-11897	838	28	the	the	DET
cblr-11897	838	29	205	205	NUM
cblr-11897	838	30	steve	steve	NOUN
cblr-11897	838	31	miletich	miletich	NOUN
cblr-11897	838	32	,	,	PUNCT
cblr-11897	838	33	olympic	olympic	ADJ
cblr-11897	838	34	pipeline	pipeline	NOUN
cblr-11897	838	35	seeks	seek	VERB
cblr-11897	838	36	bankruptcy	bankruptcy	NOUN
cblr-11897	838	37	,	,	PUNCT
cblr-11897	838	38	seattle	seattle	PROPN
cblr-11897	838	39	times	times	PROPN
cblr-11897	838	40	(	(	PUNCT
cblr-11897	838	41	mar	mar	PROPN
cblr-11897	838	42	.	.	PROPN
cblr-11897	838	43	28	28	NUM
cblr-11897	838	44	,	,	PUNCT
cblr-11897	838	45	2003	2003	NUM
cblr-11897	838	46	)	)	PUNCT
cblr-11897	838	47	.	.	PUNCT
cblr-11897	839	1	206	206	NUM
cblr-11897	839	2	consent	consent	NOUN
cblr-11897	839	3	decree	decree	NOUN
cblr-11897	839	4	at	at	ADP
cblr-11897	839	5	7	7	NUM
cblr-11897	839	6	,	,	PUNCT
cblr-11897	839	7	united	united	PROPN
cblr-11897	839	8	states	states	PROPN
cblr-11897	839	9	v.	v.	ADP
cblr-11897	839	10	shell	shell	PROPN
cblr-11897	839	11	pipeline	pipeline	PROPN
cblr-11897	839	12	co.	co.	PROPN
cblr-11897	839	13	,	,	PUNCT
cblr-11897	839	14	no	no	INTJ
cblr-11897	839	15	.	.	PUNCT
cblr-11897	840	1	cv-021178r	cv-021178r	PROPN
cblr-11897	841	1	(	(	PUNCT
cblr-11897	841	2	w.d	w.d	PROPN
cblr-11897	841	3	.	.	PROPN
cblr-11897	841	4	wa	wa	PROPN
cblr-11897	841	5	.	.	PROPN
cblr-11897	841	6	jan	jan	PROPN
cblr-11897	841	7	.	.	PROPN
cblr-11897	841	8	13	13	NUM
cblr-11897	841	9	,	,	PUNCT
cblr-11897	841	10	2003	2003	NUM
cblr-11897	841	11	)	)	PUNCT
cblr-11897	841	12	.	.	PUNCT
cblr-11897	842	1	207	207	NUM
cblr-11897	842	2	olympic	olympic	ADJ
cblr-11897	842	3	pipe	pipe	NOUN
cblr-11897	842	4	line	line	NOUN
cblr-11897	842	5	files	file	NOUN
cblr-11897	842	6	for	for	ADP
cblr-11897	842	7	bankruptcy	bankruptcy	NOUN
cblr-11897	842	8	,	,	PUNCT
cblr-11897	842	9	midland	midland	PROPN
cblr-11897	842	10	daily	daily	PROPN
cblr-11897	842	11	news	news	PROPN
cblr-11897	842	12	(	(	PUNCT
cblr-11897	842	13	mar	mar	PROPN
cblr-11897	842	14	.	.	PROPN
cblr-11897	842	15	27	27	NUM
cblr-11897	842	16	,	,	PUNCT
cblr-11897	842	17	2003	2003	NUM
cblr-11897	842	18	)	)	PUNCT
cblr-11897	842	19	.	.	PUNCT
cblr-11897	843	1	208	208	NUM
cblr-11897	844	1	i	i	NOUN
cblr-11897	844	2	d.	d.	NOUN
cblr-11897	844	3	209	209	NUM
cblr-11897	844	4	order	order	NOUN
cblr-11897	844	5	granting	grant	VERB
cblr-11897	844	6	interim	interim	ADJ
cblr-11897	844	7	relief	relief	NOUN
cblr-11897	844	8	,	,	PUNCT
cblr-11897	844	9	in	in	ADP
cblr-11897	844	10	part	part	NOUN
cblr-11897	844	11	,	,	PUNCT
cblr-11897	844	12	at	at	ADP
cblr-11897	844	13	4	4	NUM
cblr-11897	844	14	,	,	PUNCT
cblr-11897	844	15	wash	wash	NOUN
cblr-11897	844	16	.	.	PUNCT
cblr-11897	844	17	util	util	PROPN
cblr-11897	844	18	.	.	PUNCT
cblr-11897	845	1	&	&	CCONJ
cblr-11897	846	1	transp	transp	PROPN
cblr-11897	846	2	.	.	PUNCT
cblr-11897	847	1	comm’n	comm’n	NOUN
cblr-11897	848	1	v.	v.	ADP
cblr-11897	848	2	olympic	olympic	PROPN
cblr-11897	848	3	pipeline	pipeline	PROPN
cblr-11897	848	4	co.	co.	PROPN
cblr-11897	848	5	,	,	PUNCT
cblr-11897	848	6	no	no	AUX
cblr-11897	848	7	.	.	PUNCT
cblr-11897	849	1	to-011472	to-011472	NOUN
cblr-11897	849	2	(	(	PUNCT
cblr-11897	849	3	wash	wash	NOUN
cblr-11897	849	4	.	.	PUNCT
cblr-11897	850	1	util	util	PROPN
cblr-11897	850	2	.	.	PUNCT
cblr-11897	851	1	&	&	CCONJ
cblr-11897	852	1	transp	transp	PROPN
cblr-11897	852	2	.	.	PUNCT
cblr-11897	853	1	comm’n	comm’n	PROPN
cblr-11897	853	2	,	,	PUNCT
cblr-11897	853	3	jan	jan	PROPN
cblr-11897	853	4	.	.	PROPN
cblr-11897	853	5	31	31	NUM
cblr-11897	853	6	,	,	PUNCT
cblr-11897	853	7	2002	2002	NUM
cblr-11897	853	8	)	)	PUNCT
cblr-11897	853	9	.	.	PUNCT
cblr-11897	854	1	210	210	NUM
cblr-11897	855	1	i	i	PRON
cblr-11897	855	2	d.	d.	NOUN
cblr-11897	855	3	at	at	ADP
cblr-11897	855	4	7	7	NUM
cblr-11897	855	5	.	.	NOUN
cblr-11897	855	6	211	211	NUM
cblr-11897	855	7	miletich	miletich	NOUN
cblr-11897	855	8	,	,	PUNCT
cblr-11897	855	9	supra	supra	PROPN
cblr-11897	855	10	note	note	PROPN
cblr-11897	855	11	177	177	NUM
cblr-11897	855	12	.	.	PUNCT
cblr-11897	856	1	212	212	NUM
cblr-11897	857	1	i	i	PRON
cblr-11897	857	2	d.	d.	PROPN
cblr-11897	857	3	no	no	INTJ
cblr-11897	857	4	.	.	NOUN
cblr-11897	858	1	1	1	NUM
cblr-11897	858	2	]	]	X
cblr-11897	858	3	corporate	corporate	ADJ
cblr-11897	858	4	liability	liability	NOUN
cblr-11897	858	5	,	,	PUNCT
cblr-11897	858	6	collateral	collateral	ADJ
cblr-11897	858	7	consequences	consequence	NOUN
cblr-11897	858	8	,	,	PUNCT
cblr-11897	858	9	&	&	CCONJ
cblr-11897	858	10	capital	capital	NOUN
cblr-11897	858	11	structure	structure	NOUN
cblr-11897	858	12	57	57	NUM
cblr-11897	858	13	remaining	remain	VERB
cblr-11897	858	14	assets	asset	NOUN
cblr-11897	858	15	passes	pass	VERB
cblr-11897	858	16	to	to	ADP
cblr-11897	858	17	creditors	creditor	NOUN
cblr-11897	858	18	.	.	PUNCT
cblr-11897	859	1	however	however	ADV
cblr-11897	859	2	,	,	PUNCT
cblr-11897	859	3	in	in	ADP
cblr-11897	859	4	this	this	DET
cblr-11897	859	5	case	case	NOUN
cblr-11897	859	6	,	,	PUNCT
cblr-11897	859	7	the	the	DET
cblr-11897	859	8	shareholders	shareholder	NOUN
cblr-11897	859	9	and	and	CCONJ
cblr-11897	859	10	creditors	creditor	NOUN
cblr-11897	859	11	were	be	AUX
cblr-11897	859	12	the	the	DET
cblr-11897	859	13	same	same	ADJ
cblr-11897	859	14	entities	entity	NOUN
cblr-11897	859	15	.	.	PUNCT
cblr-11897	860	1	this	this	PRON
cblr-11897	860	2	means	mean	VERB
cblr-11897	860	3	that	that	SCONJ
cblr-11897	860	4	the	the	DET
cblr-11897	860	5	effect	effect	NOUN
cblr-11897	860	6	of	of	ADP
cblr-11897	860	7	reducing	reduce	VERB
cblr-11897	860	8	liability	liability	NOUN
cblr-11897	860	9	because	because	SCONJ
cblr-11897	860	10	“	"	PUNCT
cblr-11897	860	11	olympic	olympic	PROPN
cblr-11897	860	12	lack[ed	lack[ed	PROPN
cblr-11897	860	13	]	]	PUNCT
cblr-11897	860	14	the	the	DET
cblr-11897	860	15	economic	economic	ADJ
cblr-11897	860	16	ability	ability	NOUN
cblr-11897	860	17	to	to	PART
cblr-11897	860	18	pay	pay	VERB
cblr-11897	860	19	a	a	DET
cblr-11897	860	20	larger	large	ADJ
cblr-11897	860	21	penalty	penalty	NOUN
cblr-11897	860	22	,	,	PUNCT
cblr-11897	860	23	”	"	PUNCT
cblr-11897	860	24	was	be	AUX
cblr-11897	860	25	to	to	PART
cblr-11897	860	26	effectively	effectively	ADV
cblr-11897	860	27	reduce	reduce	VERB
cblr-11897	860	28	liability	liability	NOUN
cblr-11897	860	29	on	on	ADP
cblr-11897	860	30	olympic	olympic	PROPN
cblr-11897	860	31	’s	’s	PART
cblr-11897	860	32	two	two	NUM
cblr-11897	860	33	multi	multi	ADJ
cblr-11897	860	34	-	-	ADJ
cblr-11897	860	35	billiondollar	billiondollar	ADJ
cblr-11897	860	36	parents.213	parents.213	NOUN
cblr-11897	860	37	these	these	DET
cblr-11897	860	38	companies	company	NOUN
cblr-11897	860	39	were	be	AUX
cblr-11897	860	40	able	able	ADJ
cblr-11897	860	41	to	to	PART
cblr-11897	860	42	avoid	avoid	VERB
cblr-11897	860	43	liability	liability	NOUN
cblr-11897	860	44	by	by	ADP
cblr-11897	860	45	exploiting	exploit	VERB
cblr-11897	860	46	the	the	DET
cblr-11897	860	47	government	government	NOUN
cblr-11897	860	48	’s	’s	PART
cblr-11897	860	49	perception	perception	NOUN
cblr-11897	860	50	that	that	SCONJ
cblr-11897	860	51	olympic	olympic	PROPN
cblr-11897	860	52	was	be	AUX
cblr-11897	860	53	unable	unable	ADJ
cblr-11897	860	54	to	to	PART
cblr-11897	860	55	pay	pay	VERB
cblr-11897	860	56	.	.	PUNCT
cblr-11897	861	1	olympic	olympic	PROPN
cblr-11897	861	2	was	be	AUX
cblr-11897	861	3	a	a	DET
cblr-11897	861	4	limited	limited	ADJ
cblr-11897	861	5	liability	liability	NOUN
cblr-11897	861	6	company	company	NOUN
cblr-11897	861	7	.	.	PUNCT
cblr-11897	862	1	since	since	SCONJ
cblr-11897	862	2	it	it	PRON
cblr-11897	862	3	was	be	AUX
cblr-11897	862	4	not	not	PART
cblr-11897	862	5	publicly	publicly	ADV
cblr-11897	862	6	traded	trade	VERB
cblr-11897	862	7	,	,	PUNCT
cblr-11897	862	8	an	an	DET
cblr-11897	862	9	equity	equity	NOUN
cblr-11897	862	10	issuance	issuance	NOUN
cblr-11897	862	11	would	would	AUX
cblr-11897	862	12	not	not	PART
cblr-11897	862	13	have	have	AUX
cblr-11897	862	14	been	be	AUX
cblr-11897	862	15	an	an	DET
cblr-11897	862	16	easy	easy	ADJ
cblr-11897	862	17	solution	solution	NOUN
cblr-11897	862	18	.	.	PUNCT
cblr-11897	863	1	however	however	ADV
cblr-11897	863	2	,	,	PUNCT
cblr-11897	863	3	the	the	DET
cblr-11897	863	4	intuition	intuition	NOUN
cblr-11897	863	5	of	of	ADP
cblr-11897	863	6	section	section	NOUN
cblr-11897	863	7	4	4	NUM
cblr-11897	863	8	still	still	ADV
cblr-11897	863	9	applies	apply	VERB
cblr-11897	863	10	—	—	PUNCT
cblr-11897	863	11	the	the	DET
cblr-11897	863	12	goal	goal	NOUN
cblr-11897	863	13	of	of	ADP
cblr-11897	863	14	the	the	DET
cblr-11897	863	15	government	government	NOUN
cblr-11897	863	16	should	should	AUX
cblr-11897	863	17	be	be	AUX
cblr-11897	863	18	to	to	PART
cblr-11897	863	19	impose	impose	VERB
cblr-11897	863	20	liability	liability	NOUN
cblr-11897	863	21	on	on	ADP
cblr-11897	863	22	the	the	DET
cblr-11897	863	23	firm	firm	NOUN
cblr-11897	863	24	’s	’s	PART
cblr-11897	863	25	shareholders	shareholder	NOUN
cblr-11897	863	26	.	.	PUNCT
cblr-11897	864	1	in	in	ADP
cblr-11897	864	2	this	this	DET
cblr-11897	864	3	case	case	NOUN
cblr-11897	864	4	,	,	PUNCT
cblr-11897	864	5	that	that	PRON
cblr-11897	864	6	is	be	AUX
cblr-11897	864	7	equivalent	equivalent	ADJ
cblr-11897	864	8	to	to	ADP
cblr-11897	864	9	imposing	impose	VERB
cblr-11897	864	10	liability	liability	NOUN
cblr-11897	864	11	on	on	ADP
cblr-11897	864	12	the	the	DET
cblr-11897	864	13	firm	firm	NOUN
cblr-11897	864	14	’s	’s	PART
cblr-11897	864	15	creditors	creditor	NOUN
cblr-11897	864	16	.	.	PUNCT
cblr-11897	865	1	the	the	DET
cblr-11897	865	2	public	public	ADJ
cblr-11897	865	3	interest	interest	NOUN
cblr-11897	865	4	would	would	AUX
cblr-11897	865	5	likely	likely	ADV
cblr-11897	865	6	have	have	AUX
cblr-11897	865	7	been	be	AUX
cblr-11897	865	8	better	well	ADV
cblr-11897	865	9	served	serve	VERB
cblr-11897	865	10	by	by	ADP
cblr-11897	865	11	not	not	PART
cblr-11897	865	12	reducing	reduce	VERB
cblr-11897	865	13	olympic	olympic	ADJ
cblr-11897	865	14	’s	’s	PART
cblr-11897	865	15	fine	fine	ADJ
cblr-11897	865	16	.	.	PUNCT
cblr-11897	866	1	5	5	X
cblr-11897	866	2	.	.	X
cblr-11897	866	3	iav	iav	PROPN
cblr-11897	866	4	gmbh	gmbh	PROPN
cblr-11897	866	5	iav	iav	PROPN
cblr-11897	866	6	gmbh	gmbh	PROPN
cblr-11897	866	7	is	be	AUX
cblr-11897	866	8	a	a	DET
cblr-11897	866	9	german	german	ADJ
cblr-11897	866	10	company	company	NOUN
cblr-11897	866	11	that	that	PRON
cblr-11897	866	12	engineers	engineer	NOUN
cblr-11897	866	13	and	and	CCONJ
cblr-11897	866	14	designs	design	VERB
cblr-11897	866	15	automotive	automotive	ADJ
cblr-11897	866	16	systems.214	systems.214	ADJ
cblr-11897	866	17	iav	iav	NOUN
cblr-11897	866	18	worked	work	VERB
cblr-11897	866	19	with	with	ADP
cblr-11897	866	20	volkswagen	volkswagen	PROPN
cblr-11897	866	21	to	to	PART
cblr-11897	866	22	design	design	VERB
cblr-11897	866	23	,	,	PUNCT
cblr-11897	866	24	test	test	NOUN
cblr-11897	866	25	,	,	PUNCT
cblr-11897	866	26	and	and	CCONJ
cblr-11897	866	27	implement	implement	VERB
cblr-11897	866	28	software	software	NOUN
cblr-11897	866	29	to	to	PART
cblr-11897	866	30	cheat	cheat	VERB
cblr-11897	866	31	the	the	DET
cblr-11897	866	32	u.s	u.s	PROPN
cblr-11897	866	33	.	.	PROPN
cblr-11897	866	34	testing	testing	NOUN
cblr-11897	866	35	process.215	process.215	NOUN
cblr-11897	866	36	on	on	ADP
cblr-11897	866	37	december	december	PROPN
cblr-11897	866	38	18	18	NUM
cblr-11897	866	39	,	,	PUNCT
cblr-11897	866	40	2018	2018	NUM
cblr-11897	866	41	iav	iav	NOUN
cblr-11897	866	42	pled	plead	VERB
cblr-11897	866	43	guilty	guilty	ADJ
cblr-11897	866	44	for	for	ADP
cblr-11897	866	45	its	its	PRON
cblr-11897	866	46	role	role	NOUN
cblr-11897	866	47	in	in	ADP
cblr-11897	866	48	the	the	DET
cblr-11897	866	49	volkswagen	volkswagen	PROPN
cblr-11897	866	50	emissions	emission	NOUN
cblr-11897	866	51	scandal	scandal	NOUN
cblr-11897	866	52	and	and	CCONJ
cblr-11897	866	53	was	be	AUX
cblr-11897	866	54	fined	fine	VERB
cblr-11897	866	55	$	$	SYM
cblr-11897	866	56	35	35	NUM
cblr-11897	866	57	million.216	million.216	VERB
cblr-11897	866	58	under	under	ADP
cblr-11897	866	59	the	the	DET
cblr-11897	866	60	sentencing	sentencing	NOUN
cblr-11897	866	61	guidelines	guideline	NOUN
cblr-11897	866	62	,	,	PUNCT
cblr-11897	866	63	the	the	DET
cblr-11897	866	64	base	base	NOUN
cblr-11897	866	65	fine	fine	NOUN
cblr-11897	866	66	is	be	AUX
cblr-11897	866	67	the	the	DET
cblr-11897	866	68	maximum	maximum	NOUN
cblr-11897	866	69	of	of	ADP
cblr-11897	866	70	the	the	DET
cblr-11897	866	71	pecuniary	pecuniary	ADJ
cblr-11897	866	72	gain	gain	NOUN
cblr-11897	866	73	,	,	PUNCT
cblr-11897	866	74	the	the	DET
cblr-11897	866	75	pecuniary	pecuniary	ADJ
cblr-11897	866	76	loss	loss	NOUN
cblr-11897	866	77	,	,	PUNCT
cblr-11897	866	78	and	and	CCONJ
cblr-11897	866	79	the	the	DET
cblr-11897	866	80	offense	offense	NOUN
cblr-11897	866	81	level	level	NOUN
cblr-11897	866	82	table.217	table.217	PROPN
cblr-11897	866	83	however	however	ADV
cblr-11897	866	84	in	in	ADP
cblr-11897	866	85	the	the	DET
cblr-11897	866	86	case	case	NOUN
cblr-11897	866	87	of	of	ADP
cblr-11897	866	88	iav	iav	NOUN
cblr-11897	866	89	,	,	PUNCT
cblr-11897	866	90	the	the	DET
cblr-11897	866	91	government	government	NOUN
cblr-11897	866	92	never	never	ADV
cblr-11897	866	93	even	even	ADV
cblr-11897	866	94	calculated	calculate	VERB
cblr-11897	866	95	the	the	DET
cblr-11897	866	96	base	base	NOUN
cblr-11897	866	97	fine	fine	NOUN
cblr-11897	866	98	,	,	PUNCT
cblr-11897	866	99	because	because	SCONJ
cblr-11897	866	100	213	213	NUM
cblr-11897	866	101	consent	consent	NOUN
cblr-11897	866	102	decree	decree	NOUN
cblr-11897	866	103	at	at	ADP
cblr-11897	866	104	2	2	NUM
cblr-11897	866	105	,	,	PUNCT
cblr-11897	866	106	united	united	PROPN
cblr-11897	866	107	states	states	PROPN
cblr-11897	866	108	v.	v.	ADP
cblr-11897	866	109	shell	shell	PROPN
cblr-11897	866	110	pipeline	pipeline	PROPN
cblr-11897	866	111	co.	co.	PROPN
cblr-11897	866	112	,	,	PUNCT
cblr-11897	866	113	no	no	INTJ
cblr-11897	866	114	.	.	PUNCT
cblr-11897	866	115	cv-021178r	cv-021178r	PROPN
cblr-11897	867	1	(	(	PUNCT
cblr-11897	867	2	w.d	w.d	PROPN
cblr-11897	867	3	.	.	PROPN
cblr-11897	867	4	wa	wa	PROPN
cblr-11897	867	5	.	.	PROPN
cblr-11897	867	6	jan	jan	PROPN
cblr-11897	867	7	.	.	PROPN
cblr-11897	867	8	13	13	NUM
cblr-11897	867	9	,	,	PUNCT
cblr-11897	867	10	2003	2003	NUM
cblr-11897	867	11	)	)	PUNCT
cblr-11897	867	12	.	.	PUNCT
cblr-11897	868	1	214	214	NUM
cblr-11897	868	2	company	company	NOUN
cblr-11897	868	3	overview	overview	NOUN
cblr-11897	868	4	,	,	PUNCT
cblr-11897	868	5	iav	iav	PROPN
cblr-11897	868	6	global	global	NOUN
cblr-11897	868	7	,	,	PUNCT
cblr-11897	868	8	https://www.iav.com/en/company/what-we-develop-moves-you/	https://www.iav.com/en/company/what-we-develop-moves-you/	PROPN
cblr-11897	869	1	[	[	X
cblr-11897	869	2	https://perma.cc/t2yv-l9we	https://perma.cc/t2yv-l9we	X
cblr-11897	869	3	]	]	X
cblr-11897	869	4	(	(	PUNCT
cblr-11897	869	5	last	last	ADJ
cblr-11897	869	6	visited	visit	VERB
cblr-11897	869	7	may	may	PROPN
cblr-11897	869	8	30	30	NUM
cblr-11897	869	9	,	,	PUNCT
cblr-11897	869	10	2023	2023	NUM
cblr-11897	869	11	)	)	PUNCT
cblr-11897	869	12	.	.	PUNCT
cblr-11897	870	1	215	215	NUM
cblr-11897	870	2	plea	plea	NOUN
cblr-11897	870	3	agreement	agreement	NOUN
cblr-11897	870	4	,	,	PUNCT
cblr-11897	870	5	united	united	PROPN
cblr-11897	870	6	states	states	PROPN
cblr-11897	870	7	v.	v.	ADP
cblr-11897	870	8	iav	iav	PROPN
cblr-11897	870	9	gmbh	gmbh	PROPN
cblr-11897	870	10	,	,	PUNCT
cblr-11897	870	11	no	no	INTJ
cblr-11897	870	12	.	.	NOUN
cblr-11897	870	13	16	16	NUM
cblr-11897	870	14	-	-	PUNCT
cblr-11897	870	15	cr-20394	cr-20394	NOUN
cblr-11897	870	16	,	,	PUNCT
cblr-11897	870	17	exh	exh	PROPN
cblr-11897	870	18	.	.	PROPN
cblr-11897	870	19	2	2	NUM
cblr-11897	870	20	-	-	SYM
cblr-11897	870	21	11	11	NUM
cblr-11897	870	22	(	(	PUNCT
cblr-11897	870	23	e.d	e.d	PROPN
cblr-11897	870	24	.	.	PROPN
cblr-11897	870	25	mich	mich	PROPN
cblr-11897	870	26	.	.	PUNCT
cblr-11897	871	1	dec	dec	PROPN
cblr-11897	871	2	.	.	PROPN
cblr-11897	871	3	18	18	NUM
cblr-11897	871	4	,	,	PUNCT
cblr-11897	871	5	2018	2018	NUM
cblr-11897	871	6	)	)	PUNCT
cblr-11897	871	7	.	.	PUNCT
cblr-11897	872	1	216	216	NUM
cblr-11897	873	1	i	i	PRON
cblr-11897	873	2	d.	d.	NOUN
cblr-11897	873	3	at	at	ADP
cblr-11897	873	4	7	7	NUM
cblr-11897	873	5	.	.	SYM
cblr-11897	873	6	217	217	NUM
cblr-11897	873	7	u.s	u.s	PROPN
cblr-11897	873	8	.	.	PROPN
cblr-11897	873	9	sent’g	sent’g	NOUN
cblr-11897	873	10	guidelines	guideline	NOUN
cblr-11897	873	11	manual	manual	NOUN
cblr-11897	873	12	§	§	PROPN
cblr-11897	873	13	8c2.4	8c2.4	NUM
cblr-11897	873	14	(	(	PUNCT
cblr-11897	873	15	u.s	u.s	PROPN
cblr-11897	873	16	.	.	PROPN
cblr-11897	873	17	sent’g	sent’g	NOUN
cblr-11897	873	18	comm’n	comm’n	NOUN
cblr-11897	873	19	2021	2021	NUM
cblr-11897	873	20	)	)	PUNCT
cblr-11897	873	21	.	.	PUNCT
cblr-11897	874	1	58	58	NUM
cblr-11897	874	2	columbia	columbia	PROPN
cblr-11897	874	3	business	business	NOUN
cblr-11897	874	4	law	law	PROPN
cblr-11897	874	5	review	review	NOUN
cblr-11897	874	6	[	[	X
cblr-11897	874	7	vol	vol	NOUN
cblr-11897	874	8	.	.	PUNCT
cblr-11897	875	1	2023	2023	NUM
cblr-11897	875	2	prosecutors	prosecutor	NOUN
cblr-11897	875	3	determined	determine	VERB
cblr-11897	875	4	“	"	PUNCT
cblr-11897	875	5	the	the	DET
cblr-11897	875	6	guidelines	guideline	NOUN
cblr-11897	875	7	fine	fine	ADJ
cblr-11897	875	8	range	range	NOUN
cblr-11897	875	9	would	would	AUX
cblr-11897	875	10	still	still	ADV
cblr-11897	875	11	be	be	AUX
cblr-11897	875	12	well	well	ADV
cblr-11897	875	13	beyond	beyond	ADP
cblr-11897	875	14	the	the	DET
cblr-11897	875	15	defendant	defendant	NOUN
cblr-11897	875	16	’s	’s	PART
cblr-11897	875	17	ability	ability	NOUN
cblr-11897	875	18	to	to	PART
cblr-11897	875	19	pay	pay	VERB
cblr-11897	875	20	.	.	PUNCT
cblr-11897	875	21	”218	”218	NOUN
cblr-11897	876	1	the	the	DET
cblr-11897	876	2	plea	plea	NOUN
cblr-11897	876	3	agreement	agreement	NOUN
cblr-11897	876	4	explicitly	explicitly	ADV
cblr-11897	876	5	states	state	VERB
cblr-11897	876	6	that	that	SCONJ
cblr-11897	876	7	the	the	DET
cblr-11897	876	8	fine	fine	ADJ
cblr-11897	876	9	calculation	calculation	NOUN
cblr-11897	876	10	should	should	AUX
cblr-11897	876	11	be	be	AUX
cblr-11897	876	12	based	base	VERB
cblr-11897	876	13	on	on	ADP
cblr-11897	876	14	the	the	DET
cblr-11897	876	15	pecuniary	pecuniary	ADJ
cblr-11897	876	16	loss	loss	NOUN
cblr-11897	876	17	caused	cause	VERB
cblr-11897	876	18	by	by	ADP
cblr-11897	876	19	iav	iav	PROPN
cblr-11897	876	20	’s	’s	PART
cblr-11897	876	21	actions	action	NOUN
cblr-11897	876	22	,	,	PUNCT
cblr-11897	876	23	but	but	CCONJ
cblr-11897	876	24	that	that	DET
cblr-11897	876	25	amount	amount	NOUN
cblr-11897	876	26	is	be	AUX
cblr-11897	876	27	not	not	PART
cblr-11897	876	28	included.219	included.219	ADJ
cblr-11897	876	29	however	however	ADV
cblr-11897	876	30	,	,	PUNCT
cblr-11897	876	31	the	the	DET
cblr-11897	876	32	plea	plea	NOUN
cblr-11897	876	33	agreement	agreement	NOUN
cblr-11897	876	34	does	do	AUX
cblr-11897	876	35	explain	explain	VERB
cblr-11897	876	36	that	that	SCONJ
cblr-11897	876	37	iav	iav	NOUN
cblr-11897	876	38	had	have	VERB
cblr-11897	876	39	an	an	DET
cblr-11897	876	40	offense	offense	NOUN
cblr-11897	876	41	level	level	NOUN
cblr-11897	876	42	of	of	ADP
cblr-11897	876	43	41	41	NUM
cblr-11897	876	44	,	,	PUNCT
cblr-11897	876	45	yielding	yield	VERB
cblr-11897	876	46	a	a	DET
cblr-11897	876	47	base	base	NOUN
cblr-11897	876	48	fine	fine	NOUN
cblr-11897	876	49	of	of	ADP
cblr-11897	876	50	$	$	SYM
cblr-11897	876	51	72,500,000.220	72,500,000.220	NOUN
cblr-11897	876	52	this	this	PRON
cblr-11897	876	53	means	mean	VERB
cblr-11897	876	54	that	that	SCONJ
cblr-11897	876	55	the	the	DET
cblr-11897	876	56	true	true	ADJ
cblr-11897	876	57	pecuniary	pecuniary	ADJ
cblr-11897	876	58	loss	loss	NOUN
cblr-11897	876	59	was	be	AUX
cblr-11897	876	60	more	more	ADJ
cblr-11897	876	61	than	than	ADP
cblr-11897	876	62	this	this	PRON
cblr-11897	876	63	.	.	PUNCT
cblr-11897	877	1	ultimately	ultimately	ADV
cblr-11897	877	2	,	,	PUNCT
cblr-11897	877	3	the	the	DET
cblr-11897	877	4	government	government	NOUN
cblr-11897	877	5	determined	determine	VERB
cblr-11897	877	6	that	that	SCONJ
cblr-11897	877	7	:	:	PUNCT
cblr-11897	877	8	it	it	PRON
cblr-11897	877	9	is	be	AUX
cblr-11897	877	10	readily	readily	ADV
cblr-11897	877	11	ascertainable	ascertainable	ADJ
cblr-11897	877	12	that	that	SCONJ
cblr-11897	877	13	the	the	DET
cblr-11897	877	14	defendant	defendant	NOUN
cblr-11897	877	15	can	can	AUX
cblr-11897	877	16	not	not	PART
cblr-11897	877	17	and	and	CCONJ
cblr-11897	877	18	is	be	AUX
cblr-11897	877	19	not	not	PART
cblr-11897	877	20	likely	likely	ADJ
cblr-11897	877	21	to	to	PART
cblr-11897	877	22	become	become	VERB
cblr-11897	877	23	able	able	ADJ
cblr-11897	877	24	(	(	PUNCT
cblr-11897	877	25	even	even	ADV
cblr-11897	877	26	on	on	ADP
cblr-11897	877	27	an	an	DET
cblr-11897	877	28	installment	installment	NOUN
cblr-11897	877	29	schedule	schedule	NOUN
cblr-11897	877	30	)	)	PUNCT
cblr-11897	877	31	to	to	PART
cblr-11897	877	32	pay	pay	VERB
cblr-11897	877	33	the	the	DET
cblr-11897	877	34	minimum	minimum	ADJ
cblr-11897	877	35	guideline	guideline	NOUN
cblr-11897	877	36	fine	fine	NOUN
cblr-11897	877	37	.	.	PUNCT
cblr-11897	878	1	the	the	DET
cblr-11897	878	2	offices	office	NOUN
cblr-11897	878	3	and	and	CCONJ
cblr-11897	878	4	the	the	DET
cblr-11897	878	5	defendant	defendant	NOUN
cblr-11897	878	6	agree	agree	VERB
cblr-11897	878	7	that	that	SCONJ
cblr-11897	878	8	,	,	PUNCT
cblr-11897	878	9	pursuant	pursuant	ADJ
cblr-11897	878	10	to	to	ADP
cblr-11897	878	11	u.s.s.g	u.s.s.g	PROPN
cblr-11897	878	12	.	.	PROPN
cblr-11897	878	13	§	§	PROPN
cblr-11897	878	14	8c3.3(b	8c3.3(b	NUM
cblr-11897	878	15	)	)	PUNCT
cblr-11897	878	16	,	,	PUNCT
cblr-11897	878	17	reducing	reduce	VERB
cblr-11897	878	18	the	the	DET
cblr-11897	878	19	fine	fine	NOUN
cblr-11897	878	20	to	to	ADP
cblr-11897	878	21	$	$	SYM
cblr-11897	878	22	35,000,000.00	35,000,000.00	NUM
cblr-11897	878	23	based	base	VERB
cblr-11897	878	24	on	on	ADP
cblr-11897	878	25	defendant	defendant	NOUN
cblr-11897	878	26	’s	’s	PART
cblr-11897	878	27	inability	inability	NOUN
cblr-11897	878	28	to	to	PART
cblr-11897	878	29	pay	pay	VERB
cblr-11897	878	30	is	be	AUX
cblr-11897	878	31	not	not	PART
cblr-11897	878	32	more	more	ADJ
cblr-11897	878	33	than	than	ADP
cblr-11897	878	34	necessary	necessary	ADJ
cblr-11897	878	35	to	to	PART
cblr-11897	878	36	avoid	avoid	VERB
cblr-11897	878	37	substantially	substantially	ADV
cblr-11897	878	38	jeopardizing	jeopardize	VERB
cblr-11897	878	39	the	the	DET
cblr-11897	878	40	continued	continue	VERB
cblr-11897	878	41	viability	viability	NOUN
cblr-11897	878	42	of	of	ADP
cblr-11897	878	43	the	the	DET
cblr-11897	878	44	defendant.221	defendant.221	NOUN
cblr-11897	878	45	around	around	ADP
cblr-11897	878	46	the	the	DET
cblr-11897	878	47	time	time	NOUN
cblr-11897	878	48	of	of	ADP
cblr-11897	878	49	the	the	DET
cblr-11897	878	50	fine	fine	NOUN
cblr-11897	878	51	,	,	PUNCT
cblr-11897	878	52	iav	iav	PROPN
cblr-11897	878	53	had	have	VERB
cblr-11897	878	54	low	low	ADJ
cblr-11897	878	55	earnings	earning	NOUN
cblr-11897	878	56	,	,	PUNCT
cblr-11897	878	57	making	make	VERB
cblr-11897	878	58	only	only	ADV
cblr-11897	878	59	€	€	SYM
cblr-11897	878	60	8.4	8.4	NUM
cblr-11897	878	61	million	million	NUM
cblr-11897	878	62	in	in	ADP
cblr-11897	878	63	earnings	earning	NOUN
cblr-11897	878	64	after	after	ADP
cblr-11897	878	65	tax	tax	NOUN
cblr-11897	878	66	in	in	ADP
cblr-11897	878	67	2018	2018	NUM
cblr-11897	878	68	.	.	PUNCT
cblr-11897	879	1	222	222	NUM
cblr-11897	879	2	at	at	ADP
cblr-11897	879	3	this	this	DET
cblr-11897	879	4	rate	rate	NOUN
cblr-11897	879	5	it	it	PRON
cblr-11897	879	6	would	would	AUX
cblr-11897	879	7	take	take	VERB
cblr-11897	879	8	four	four	NUM
cblr-11897	879	9	years	year	NOUN
cblr-11897	879	10	to	to	PART
cblr-11897	879	11	pay	pay	VERB
cblr-11897	879	12	the	the	DET
cblr-11897	879	13	fine	fine	NOUN
cblr-11897	879	14	and	and	CCONJ
cblr-11897	879	15	could	could	AUX
cblr-11897	879	16	have	have	AUX
cblr-11897	879	17	taken	take	VERB
cblr-11897	879	18	considerably	considerably	ADV
cblr-11897	879	19	longer	long	ADV
cblr-11897	879	20	to	to	PART
cblr-11897	879	21	pay	pay	VERB
cblr-11897	879	22	a	a	DET
cblr-11897	879	23	non	non	ADJ
cblr-11897	879	24	-	-	ADJ
cblr-11897	879	25	reduced	reduced	ADJ
cblr-11897	879	26	fine	fine	ADV
cblr-11897	879	27	from	from	ADP
cblr-11897	879	28	iav	iav	PROPN
cblr-11897	879	29	’s	’s	PART
cblr-11897	879	30	earnings	earning	NOUN
cblr-11897	879	31	.	.	PUNCT
cblr-11897	880	1	however	however	ADV
cblr-11897	880	2	,	,	PUNCT
cblr-11897	880	3	a	a	DET
cblr-11897	880	4	closer	close	ADJ
cblr-11897	880	5	look	look	NOUN
cblr-11897	880	6	at	at	ADP
cblr-11897	880	7	iav	iav	PROPN
cblr-11897	880	8	’s	’s	PART
cblr-11897	880	9	financials	financial	NOUN
cblr-11897	880	10	draws	draw	VERB
cblr-11897	880	11	into	into	ADP
cblr-11897	880	12	question	question	NOUN
cblr-11897	880	13	the	the	DET
cblr-11897	880	14	determination	determination	NOUN
cblr-11897	880	15	of	of	ADP
cblr-11897	880	16	its	its	PRON
cblr-11897	880	17	actual	actual	ADJ
cblr-11897	880	18	inability	inability	NOUN
cblr-11897	880	19	to	to	PART
cblr-11897	880	20	pay	pay	VERB
cblr-11897	880	21	.	.	PUNCT
cblr-11897	881	1	at	at	ADP
cblr-11897	881	2	the	the	DET
cblr-11897	881	3	end	end	NOUN
cblr-11897	881	4	of	of	ADP
cblr-11897	881	5	2018	2018	NUM
cblr-11897	881	6	(	(	PUNCT
cblr-11897	881	7	two	two	NUM
cblr-11897	881	8	weeks	week	NOUN
cblr-11897	881	9	after	after	SCONJ
cblr-11897	881	10	the	the	DET
cblr-11897	881	11	fine	fine	NOUN
cblr-11897	881	12	was	be	AUX
cblr-11897	881	13	imposed	impose	VERB
cblr-11897	881	14	)	)	PUNCT
cblr-11897	881	15	,	,	PUNCT
cblr-11897	881	16	iav	iav	PROPN
cblr-11897	881	17	had	have	VERB
cblr-11897	881	18	current	current	ADJ
cblr-11897	881	19	assets	asset	NOUN
cblr-11897	881	20	of	of	ADP
cblr-11897	881	21	€	€	SYM
cblr-11897	881	22	352.1	352.1	NUM
cblr-11897	881	23	million	million	NUM
cblr-11897	881	24	and	and	CCONJ
cblr-11897	881	25	current	current	ADJ
cblr-11897	881	26	liabilities	liability	NOUN
cblr-11897	881	27	of	of	ADP
cblr-11897	881	28	€	€	SYM
cblr-11897	881	29	300.5	300.5	NUM
cblr-11897	881	30	million.223	million.223	NOUN
cblr-11897	881	31	this	this	DET
cblr-11897	881	32	€	€	SYM
cblr-11897	881	33	51.6	51.6	NUM
cblr-11897	881	34	of	of	ADP
cblr-11897	881	35	net	net	ADJ
cblr-11897	881	36	current	current	ADJ
cblr-11897	881	37	assets	asset	NOUN
cblr-11897	881	38	meant	mean	VERB
cblr-11897	881	39	that	that	SCONJ
cblr-11897	881	40	iav	iav	NOUN
cblr-11897	881	41	did	do	AUX
cblr-11897	881	42	not	not	PART
cblr-11897	881	43	have	have	VERB
cblr-11897	881	44	a	a	DET
cblr-11897	881	45	very	very	ADV
cblr-11897	881	46	large	large	ADJ
cblr-11897	881	47	asset	asset	NOUN
cblr-11897	881	48	buffer	buffer	NOUN
cblr-11897	881	49	over	over	ADP
cblr-11897	881	50	the	the	DET
cblr-11897	881	51	coming	come	VERB
cblr-11897	881	52	year	year	NOUN
cblr-11897	881	53	.	.	PUNCT
cblr-11897	882	1	however	however	ADV
cblr-11897	882	2	,	,	PUNCT
cblr-11897	882	3	looking	look	VERB
cblr-11897	882	4	at	at	ADP
cblr-11897	882	5	total	total	ADJ
cblr-11897	882	6	assets	asset	NOUN
cblr-11897	882	7	,	,	PUNCT
cblr-11897	882	8	iav	iav	PROPN
cblr-11897	882	9	’s	’s	PART
cblr-11897	882	10	financial	financial	ADJ
cblr-11897	882	11	position	position	NOUN
cblr-11897	882	12	218	218	NUM
cblr-11897	882	13	i	i	PRON
cblr-11897	882	14	d.	d.	PROPN
cblr-11897	882	15	at	at	ADP
cblr-11897	882	16	§	§	PROPN
cblr-11897	882	17	8c2.2	8c2.2	NUM
cblr-11897	882	18	(	(	PUNCT
cblr-11897	882	19	stating	state	VERB
cblr-11897	882	20	no	no	DET
cblr-11897	882	21	precise	precise	ADJ
cblr-11897	882	22	determination	determination	NOUN
cblr-11897	882	23	of	of	ADP
cblr-11897	882	24	the	the	DET
cblr-11897	882	25	fine	fine	NOUN
cblr-11897	882	26	is	be	AUX
cblr-11897	882	27	required	require	VERB
cblr-11897	882	28	if	if	SCONJ
cblr-11897	882	29	it	it	PRON
cblr-11897	882	30	is	be	AUX
cblr-11897	882	31	clearly	clearly	ADV
cblr-11897	882	32	beyond	beyond	ADP
cblr-11897	882	33	the	the	DET
cblr-11897	882	34	means	mean	NOUN
cblr-11897	882	35	of	of	ADP
cblr-11897	882	36	the	the	DET
cblr-11897	882	37	defendant	defendant	NOUN
cblr-11897	882	38	to	to	PART
cblr-11897	882	39	pay	pay	VERB
cblr-11897	882	40	)	)	PUNCT
cblr-11897	882	41	.	.	PUNCT
cblr-11897	883	1	219	219	NUM
cblr-11897	883	2	plea	plea	NOUN
cblr-11897	883	3	agreement	agreement	NOUN
cblr-11897	883	4	,	,	PUNCT
cblr-11897	883	5	at	at	ADP
cblr-11897	883	6	6–7	6–7	NUM
cblr-11897	883	7	,	,	PUNCT
cblr-11897	883	8	united	united	PROPN
cblr-11897	883	9	states	states	PROPN
cblr-11897	883	10	v.	v.	ADP
cblr-11897	883	11	iav	iav	PROPN
cblr-11897	883	12	gmbh	gmbh	PROPN
cblr-11897	883	13	,	,	PUNCT
cblr-11897	883	14	no	no	INTJ
cblr-11897	883	15	.	.	NOUN
cblr-11897	883	16	16	16	NUM
cblr-11897	883	17	-	-	PUNCT
cblr-11897	883	18	cr20394	cr20394	NOUN
cblr-11897	883	19	(	(	PUNCT
cblr-11897	883	20	e.d	e.d	PROPN
cblr-11897	883	21	.	.	PROPN
cblr-11897	883	22	mich	mich	PROPN
cblr-11897	883	23	.	.	PUNCT
cblr-11897	884	1	dec	dec	PROPN
cblr-11897	884	2	.	.	PROPN
cblr-11897	884	3	18	18	NUM
cblr-11897	884	4	,	,	PUNCT
cblr-11897	884	5	2018	2018	NUM
cblr-11897	884	6	)	)	PUNCT
cblr-11897	884	7	.	.	PUNCT
cblr-11897	885	1	220	220	NUM
cblr-11897	886	1	i	i	PRON
cblr-11897	886	2	d.	d.	PROPN
cblr-11897	886	3	221	221	NUM
cblr-11897	887	1	i	i	PROPN
cblr-11897	887	2	d.	d.	PROPN
cblr-11897	887	3	222	222	NUM
cblr-11897	887	4	iav	iav	PROPN
cblr-11897	887	5	gmbh	gmbh	PROPN
cblr-11897	887	6	,	,	PUNCT
cblr-11897	887	7	annual	annual	ADJ
cblr-11897	887	8	report	report	NOUN
cblr-11897	887	9	2019	2019	NUM
cblr-11897	887	10	,	,	PUNCT
cblr-11897	887	11	at	at	ADP
cblr-11897	887	12	126	126	NUM
cblr-11897	887	13	,	,	PUNCT
cblr-11897	887	14	162	162	NUM
cblr-11897	887	15	.	.	PUNCT
cblr-11897	887	16	223	223	NUM
cblr-11897	887	17	continental	continental	ADJ
cblr-11897	887	18	automotive	automotive	PROPN
cblr-11897	887	19	gmbh	gmbh	PROPN
cblr-11897	887	20	,	,	PUNCT
cblr-11897	887	21	2018	2018	NUM
cblr-11897	887	22	sustainability	sustainability	NOUN
cblr-11897	887	23	report	report	NOUN
cblr-11897	887	24	(	(	PUNCT
cblr-11897	887	25	2019	2019	NUM
cblr-11897	887	26	)	)	PUNCT
cblr-11897	887	27	.	.	PUNCT
cblr-11897	888	1	no	no	INTJ
cblr-11897	888	2	.	.	NOUN
cblr-11897	888	3	1	1	NUM
cblr-11897	888	4	]	]	X
cblr-11897	888	5	corporate	corporate	ADJ
cblr-11897	888	6	liability	liability	NOUN
cblr-11897	888	7	,	,	PUNCT
cblr-11897	888	8	collateral	collateral	ADJ
cblr-11897	888	9	consequences	consequence	NOUN
cblr-11897	888	10	,	,	PUNCT
cblr-11897	888	11	&	&	CCONJ
cblr-11897	888	12	capital	capital	NOUN
cblr-11897	888	13	structure	structure	NOUN
cblr-11897	888	14	59	59	NUM
cblr-11897	888	15	looks	look	VERB
cblr-11897	888	16	stronger	strong	ADJ
cblr-11897	888	17	,	,	PUNCT
cblr-11897	888	18	with	with	ADP
cblr-11897	888	19	the	the	DET
cblr-11897	888	20	firm	firm	NOUN
cblr-11897	888	21	having	have	VERB
cblr-11897	888	22	a	a	DET
cblr-11897	888	23	book	book	NOUN
cblr-11897	888	24	valuation	valuation	NOUN
cblr-11897	888	25	of	of	ADP
cblr-11897	888	26	€	€	SYM
cblr-11897	888	27	231.7	231.7	NUM
cblr-11897	888	28	million	million	NUM
cblr-11897	888	29	.	.	PUNCT
cblr-11897	889	1	therefore	therefore	ADV
cblr-11897	889	2	,	,	PUNCT
cblr-11897	889	3	the	the	DET
cblr-11897	889	4	$	$	SYM
cblr-11897	889	5	35	35	NUM
cblr-11897	889	6	million	million	NUM
cblr-11897	889	7	fine	fine	NOUN
cblr-11897	889	8	was	be	AUX
cblr-11897	889	9	a	a	DET
cblr-11897	889	10	significant	significant	ADJ
cblr-11897	889	11	fraction	fraction	NOUN
cblr-11897	889	12	of	of	ADP
cblr-11897	889	13	the	the	DET
cblr-11897	889	14	firm	firm	NOUN
cblr-11897	889	15	’s	’s	PART
cblr-11897	889	16	book	book	NOUN
cblr-11897	889	17	value	value	NOUN
cblr-11897	889	18	,	,	PUNCT
cblr-11897	889	19	but	but	CCONJ
cblr-11897	889	20	may	may	AUX
cblr-11897	889	21	not	not	PART
cblr-11897	889	22	have	have	AUX
cblr-11897	889	23	risen	rise	VERB
cblr-11897	889	24	to	to	ADP
cblr-11897	889	25	the	the	DET
cblr-11897	889	26	level	level	NOUN
cblr-11897	889	27	where	where	SCONJ
cblr-11897	889	28	any	any	DET
cblr-11897	889	29	additional	additional	ADJ
cblr-11897	889	30	fine	fine	NOUN
cblr-11897	889	31	would	would	AUX
cblr-11897	889	32	be	be	AUX
cblr-11897	889	33	“	"	PUNCT
cblr-11897	889	34	substantially	substantially	ADV
cblr-11897	889	35	jeopardizing	jeopardize	VERB
cblr-11897	889	36	the	the	DET
cblr-11897	889	37	continued	continue	VERB
cblr-11897	889	38	viability	viability	NOUN
cblr-11897	889	39	of	of	ADP
cblr-11897	889	40	the	the	DET
cblr-11897	889	41	defendant	defendant	NOUN
cblr-11897	889	42	.	.	PUNCT
cblr-11897	890	1	”224	”224	PUNCT
cblr-11897	890	2	looking	look	VERB
cblr-11897	890	3	at	at	ADP
cblr-11897	890	4	the	the	DET
cblr-11897	890	5	value	value	NOUN
cblr-11897	890	6	of	of	ADP
cblr-11897	890	7	iav	iav	PROPN
cblr-11897	890	8	’s	’s	PART
cblr-11897	890	9	equity	equity	NOUN
cblr-11897	890	10	makes	make	VERB
cblr-11897	890	11	it	it	PRON
cblr-11897	890	12	appear	appear	VERB
cblr-11897	890	13	more	more	ADV
cblr-11897	890	14	likely	likely	ADJ
cblr-11897	890	15	that	that	SCONJ
cblr-11897	890	16	iav	iav	NOUN
cblr-11897	890	17	could	could	AUX
cblr-11897	890	18	have	have	AUX
cblr-11897	890	19	paid	pay	VERB
cblr-11897	890	20	a	a	DET
cblr-11897	890	21	larger	large	ADJ
cblr-11897	890	22	fine	fine	NOUN
cblr-11897	890	23	.	.	PUNCT
cblr-11897	891	1	iav	iav	NOUN
cblr-11897	891	2	is	be	AUX
cblr-11897	891	3	a	a	DET
cblr-11897	891	4	private	private	ADJ
cblr-11897	891	5	limited	limited	ADJ
cblr-11897	891	6	company	company	NOUN
cblr-11897	891	7	under	under	ADP
cblr-11897	891	8	german	german	ADJ
cblr-11897	891	9	law	law	NOUN
cblr-11897	891	10	and	and	CCONJ
cblr-11897	891	11	is	be	AUX
cblr-11897	891	12	jointly	jointly	ADV
cblr-11897	891	13	owned	own	VERB
cblr-11897	891	14	by	by	ADP
cblr-11897	891	15	five	five	NUM
cblr-11897	891	16	manufacturers	manufacturer	NOUN
cblr-11897	891	17	and	and	CCONJ
cblr-11897	891	18	suppliers	supplier	NOUN
cblr-11897	891	19	from	from	ADP
cblr-11897	891	20	the	the	DET
cblr-11897	891	21	automotive	automotive	ADJ
cblr-11897	891	22	industry.225	industry.225	NOUN
cblr-11897	891	23	using	use	VERB
cblr-11897	891	24	the	the	DET
cblr-11897	891	25	financial	financial	ADJ
cblr-11897	891	26	reports	report	NOUN
cblr-11897	891	27	of	of	ADP
cblr-11897	891	28	these	these	DET
cblr-11897	891	29	shareholders	shareholder	NOUN
cblr-11897	891	30	,	,	PUNCT
cblr-11897	891	31	it	it	PRON
cblr-11897	891	32	is	be	AUX
cblr-11897	891	33	possible	possible	ADJ
cblr-11897	891	34	to	to	PART
cblr-11897	891	35	impute	impute	VERB
cblr-11897	891	36	the	the	DET
cblr-11897	891	37	market	market	NOUN
cblr-11897	891	38	capitalization	capitalization	NOUN
cblr-11897	891	39	of	of	ADP
cblr-11897	891	40	iav	iav	NOUN
cblr-11897	891	41	.	.	PUNCT
cblr-11897	892	1	at	at	ADP
cblr-11897	892	2	the	the	DET
cblr-11897	892	3	end	end	NOUN
cblr-11897	892	4	of	of	ADP
cblr-11897	892	5	2018	2018	NUM
cblr-11897	892	6	,	,	PUNCT
cblr-11897	892	7	continental	continental	PROPN
cblr-11897	892	8	automotive	automotive	NOUN
cblr-11897	892	9	’s	’s	PART
cblr-11897	892	10	20	20	NUM
cblr-11897	892	11	%	%	NOUN
cblr-11897	892	12	equity	equity	NOUN
cblr-11897	892	13	stake	stake	NOUN
cblr-11897	892	14	in	in	ADP
cblr-11897	892	15	iav	iav	NOUN
cblr-11897	892	16	was	be	AUX
cblr-11897	892	17	valued	value	VERB
cblr-11897	892	18	at	at	ADP
cblr-11897	892	19	€	€	SYM
cblr-11897	892	20	164.3	164.3	NUM
cblr-11897	892	21	million.226	million.226	NOUN
cblr-11897	892	22	this	this	PRON
cblr-11897	892	23	means	mean	VERB
cblr-11897	892	24	that	that	SCONJ
cblr-11897	892	25	the	the	DET
cblr-11897	892	26	imputed	impute	VERB
cblr-11897	892	27	value	value	NOUN
cblr-11897	892	28	of	of	ADP
cblr-11897	892	29	iav	iav	NOUN
cblr-11897	892	30	two	two	NUM
cblr-11897	892	31	weeks	week	NOUN
cblr-11897	892	32	after	after	SCONJ
cblr-11897	892	33	the	the	DET
cblr-11897	892	34	fine	fine	NOUN
cblr-11897	892	35	was	be	AUX
cblr-11897	892	36	imposed	impose	VERB
cblr-11897	892	37	was	be	AUX
cblr-11897	892	38	over	over	ADP
cblr-11897	892	39	€	€	SYM
cblr-11897	892	40	820	820	NUM
cblr-11897	892	41	million	million	NUM
cblr-11897	892	42	.	.	PUNCT
cblr-11897	893	1	this	this	PRON
cblr-11897	893	2	indicates	indicate	VERB
cblr-11897	893	3	that	that	SCONJ
cblr-11897	893	4	iav	iav	NOUN
cblr-11897	893	5	could	could	AUX
cblr-11897	893	6	have	have	AUX
cblr-11897	893	7	paid	pay	VERB
cblr-11897	893	8	a	a	DET
cblr-11897	893	9	considerably	considerably	ADV
cblr-11897	893	10	larger	large	ADJ
cblr-11897	893	11	fine	fine	NOUN
cblr-11897	893	12	.	.	PUNCT
cblr-11897	894	1	iav	iav	NOUN
cblr-11897	894	2	balance	balance	NOUN
cblr-11897	894	3	sheet	sheet	NOUN
cblr-11897	894	4	(	(	PUNCT
cblr-11897	894	5	millions	million	NOUN
cblr-11897	894	6	$	$	SYM
cblr-11897	894	7	)	)	PUNCT
cblr-11897	894	8	current	current	ADJ
cblr-11897	894	9	assets	asset	NOUN
cblr-11897	894	10	404.9	404.9	NUM
cblr-11897	894	11	total	total	ADJ
cblr-11897	894	12	assets	asset	NOUN
cblr-11897	894	13	682.8	682.8	NUM
cblr-11897	894	14	current	current	ADJ
cblr-11897	894	15	liabilities	liability	NOUN
cblr-11897	894	16	345.6	345.6	NUM
cblr-11897	894	17	total	total	ADJ
cblr-11897	894	18	liabilities	liability	NOUN
cblr-11897	894	19	416.3	416.3	NUM
cblr-11897	894	20	net	net	ADJ
cblr-11897	894	21	current	current	ADJ
cblr-11897	894	22	assets	asset	NOUN
cblr-11897	894	23	59.3	59.3	NUM
cblr-11897	894	24	total	total	NOUN
cblr-11897	894	25	equity	equity	NOUN
cblr-11897	894	26	(	(	PUNCT
cblr-11897	894	27	book	book	NOUN
cblr-11897	894	28	value	value	NOUN
cblr-11897	894	29	)	)	PUNCT
cblr-11897	894	30	266.5	266.5	NUM
cblr-11897	894	31	market	market	NOUN
cblr-11897	894	32	capitalization	capitalization	NOUN
cblr-11897	894	33	944.2	944.2	NUM
cblr-11897	894	34	penalty	penalty	NOUN
cblr-11897	894	35	imposed	impose	VERB
cblr-11897	894	36	35	35	NUM
cblr-11897	894	37	effective	effective	ADJ
cblr-11897	894	38	penalty	penalty	NOUN
cblr-11897	894	39	paid	pay	VERB
cblr-11897	894	40	404.9	404.9	NUM
cblr-11897	894	41	224	224	NUM
cblr-11897	894	42	plea	plea	NOUN
cblr-11897	894	43	agreement	agreement	NOUN
cblr-11897	894	44	,	,	PUNCT
cblr-11897	894	45	at	at	ADP
cblr-11897	894	46	8	8	NUM
cblr-11897	894	47	,	,	PUNCT
cblr-11897	894	48	united	united	PROPN
cblr-11897	894	49	states	states	PROPN
cblr-11897	894	50	v.	v.	ADP
cblr-11897	894	51	iav	iav	PROPN
cblr-11897	894	52	gmbh	gmbh	PROPN
cblr-11897	894	53	,	,	PUNCT
cblr-11897	894	54	no	no	INTJ
cblr-11897	894	55	.	.	NOUN
cblr-11897	894	56	16	16	NUM
cblr-11897	894	57	-	-	PUNCT
cblr-11897	894	58	cr-20394	cr-20394	NOUN
cblr-11897	894	59	(	(	PUNCT
cblr-11897	894	60	e.d	e.d	PROPN
cblr-11897	894	61	.	.	PROPN
cblr-11897	894	62	mich	mich	PROPN
cblr-11897	894	63	.	.	PUNCT
cblr-11897	895	1	dec	dec	PROPN
cblr-11897	895	2	.	.	PROPN
cblr-11897	895	3	18	18	NUM
cblr-11897	895	4	,	,	PUNCT
cblr-11897	895	5	2018	2018	NUM
cblr-11897	895	6	)	)	PUNCT
cblr-11897	895	7	.	.	PUNCT
cblr-11897	896	1	225	225	NUM
cblr-11897	896	2	the	the	DET
cblr-11897	896	3	ownership	ownership	NOUN
cblr-11897	896	4	is	be	AUX
cblr-11897	896	5	:	:	PUNCT
cblr-11897	896	6	volkswagen	volkswagen	PROPN
cblr-11897	896	7	ag	ag	PROPN
cblr-11897	896	8	50	50	NUM
cblr-11897	896	9	%	%	NOUN
cblr-11897	896	10	,	,	PUNCT
cblr-11897	896	11	continental	continental	PROPN
cblr-11897	896	12	automotive	automotive	ADJ
cblr-11897	896	13	gmbh	gmbh	PROPN
cblr-11897	896	14	20	20	NUM
cblr-11897	896	15	%	%	NOUN
cblr-11897	896	16	,	,	PUNCT
cblr-11897	896	17	schaeffler	schaeffler	NOUN
cblr-11897	896	18	technologies	technologies	PROPN
cblr-11897	896	19	ag	ag	PROPN
cblr-11897	896	20	&	&	CCONJ
cblr-11897	896	21	co.	co.	PROPN
cblr-11897	896	22	kg	kg	VERB
cblr-11897	896	23	10	10	NUM
cblr-11897	896	24	%	%	NOUN
cblr-11897	896	25	,	,	PUNCT
cblr-11897	897	1	freudenberg	freudenberg	PROPN
cblr-11897	897	2	se	se	PROPN
cblr-11897	897	3	10	10	NUM
cblr-11897	897	4	%	%	NOUN
cblr-11897	897	5	,	,	PUNCT
cblr-11897	897	6	and	and	CCONJ
cblr-11897	897	7	sabic	sabic	ADJ
cblr-11897	897	8	innovative	innovative	ADJ
cblr-11897	897	9	plastics	plastic	NOUN
cblr-11897	897	10	b.v	b.v	PROPN
cblr-11897	897	11	.	.	PROPN
cblr-11897	897	12	10	10	NUM
cblr-11897	897	13	%	%	NOUN
cblr-11897	897	14	.	.	PUNCT
cblr-11897	898	1	see	see	VERB
cblr-11897	898	2	iav	iav	PROPN
cblr-11897	898	3	gmbh	gmbh	PROPN
cblr-11897	898	4	,	,	PUNCT
cblr-11897	898	5	sustainability	sustainability	NOUN
cblr-11897	898	6	report	report	NOUN
cblr-11897	898	7	2018	2018	NUM
cblr-11897	898	8	,	,	PUNCT
cblr-11897	898	9	at	at	ADP
cblr-11897	898	10	10	10	NUM
cblr-11897	898	11	(	(	PUNCT
cblr-11897	898	12	june	june	PROPN
cblr-11897	898	13	30	30	NUM
cblr-11897	898	14	,	,	PUNCT
cblr-11897	898	15	2019	2019	NUM
cblr-11897	898	16	)	)	PUNCT
cblr-11897	898	17	.	.	PUNCT
cblr-11897	899	1	226	226	NUM
cblr-11897	899	2	iav	iav	NOUN
cblr-11897	899	3	gmbh	gmbh	NOUN
cblr-11897	899	4	,	,	PUNCT
cblr-11897	899	5	annual	annual	ADJ
cblr-11897	899	6	report	report	NOUN
cblr-11897	899	7	2018	2018	NUM
cblr-11897	899	8	,	,	PUNCT
cblr-11897	899	9	at	at	ADP
cblr-11897	899	10	30	30	NUM
cblr-11897	899	11	.	.	PUNCT
cblr-11897	899	12	60	60	NUM
cblr-11897	899	13	columbia	columbia	PROPN
cblr-11897	899	14	business	business	NOUN
cblr-11897	899	15	law	law	PROPN
cblr-11897	899	16	review	review	NOUN
cblr-11897	899	17	[	[	X
cblr-11897	899	18	vol	vol	NOUN
cblr-11897	899	19	.	.	PUNCT
cblr-11897	899	20	2023	2023	NUM
cblr-11897	899	21	6	6	NUM
cblr-11897	899	22	.	.	PUNCT
cblr-11897	899	23	technicolor	technicolor	NOUN
cblr-11897	899	24	in	in	ADP
cblr-11897	899	25	2012	2012	NUM
cblr-11897	899	26	,	,	PUNCT
cblr-11897	899	27	the	the	DET
cblr-11897	899	28	european	european	PROPN
cblr-11897	899	29	commission	commission	PROPN
cblr-11897	899	30	imposed	impose	VERB
cblr-11897	899	31	a	a	DET
cblr-11897	899	32	fine	fine	NOUN
cblr-11897	899	33	on	on	ADP
cblr-11897	899	34	several	several	ADJ
cblr-11897	899	35	companies	company	NOUN
cblr-11897	899	36	for	for	ADP
cblr-11897	899	37	participating	participate	VERB
cblr-11897	899	38	in	in	ADP
cblr-11897	899	39	a	a	DET
cblr-11897	899	40	cartel	cartel	NOUN
cblr-11897	899	41	in	in	ADP
cblr-11897	899	42	the	the	DET
cblr-11897	899	43	sector	sector	NOUN
cblr-11897	899	44	of	of	ADP
cblr-11897	899	45	cathode	cathode	NOUN
cblr-11897	899	46	ray	ray	NOUN
cblr-11897	899	47	tubes	tube	NOUN
cblr-11897	899	48	(	(	PUNCT
cblr-11897	899	49	crt).227	crt).227	PROPN
cblr-11897	899	50	the	the	DET
cblr-11897	899	51	companies	company	NOUN
cblr-11897	899	52	shared	share	VERB
cblr-11897	899	53	markets	market	NOUN
cblr-11897	899	54	,	,	PUNCT
cblr-11897	899	55	fixed	fix	VERB
cblr-11897	899	56	prices	price	NOUN
cblr-11897	899	57	,	,	PUNCT
cblr-11897	899	58	and	and	CCONJ
cblr-11897	899	59	restricted	restrict	VERB
cblr-11897	899	60	output.228	output.228	PROPN
cblr-11897	899	61	one	one	NUM
cblr-11897	899	62	of	of	ADP
cblr-11897	899	63	the	the	DET
cblr-11897	899	64	cartel	cartel	NOUN
cblr-11897	899	65	members	member	NOUN
cblr-11897	899	66	,	,	PUNCT
cblr-11897	899	67	technicolor	technicolor	NOUN
cblr-11897	899	68	,	,	PUNCT
cblr-11897	899	69	was	be	AUX
cblr-11897	899	70	reportedly	reportedly	ADV
cblr-11897	899	71	assessed	assess	VERB
cblr-11897	899	72	a	a	DET
cblr-11897	899	73	fine	fine	NOUN
cblr-11897	899	74	of	of	ADP
cblr-11897	899	75	€	€	SYM
cblr-11897	899	76	257.5	257.5	NUM
cblr-11897	899	77	million.229	million.229	NOUN
cblr-11897	899	78	however	however	ADV
cblr-11897	899	79	,	,	PUNCT
cblr-11897	899	80	technicolor	technicolor	NOUN
cblr-11897	899	81	invoked	invoke	VERB
cblr-11897	899	82	its	its	PRON
cblr-11897	899	83	inability	inability	NOUN
cblr-11897	899	84	to	to	PART
cblr-11897	899	85	pay	pay	VERB
cblr-11897	899	86	the	the	DET
cblr-11897	899	87	fine	fine	NOUN
cblr-11897	899	88	,	,	PUNCT
cblr-11897	899	89	which	which	PRON
cblr-11897	899	90	the	the	DET
cblr-11897	899	91	commission	commission	NOUN
cblr-11897	899	92	assessed	assess	VERB
cblr-11897	899	93	under	under	ADP
cblr-11897	899	94	point	point	NOUN
cblr-11897	899	95	35	35	NUM
cblr-11897	899	96	of	of	ADP
cblr-11897	899	97	the	the	DET
cblr-11897	899	98	2006	2006	NUM
cblr-11897	899	99	fines	fine	NOUN
cblr-11897	899	100	guidelines	guideline	NOUN
cblr-11897	899	101	,	,	PUNCT
cblr-11897	899	102	which	which	PRON
cblr-11897	899	103	allows	allow	VERB
cblr-11897	899	104	fines	fine	NOUN
cblr-11897	899	105	to	to	PART
cblr-11897	899	106	be	be	AUX
cblr-11897	899	107	reduced	reduce	VERB
cblr-11897	899	108	for	for	ADP
cblr-11897	899	109	inability	inability	NOUN
cblr-11897	899	110	to	to	PART
cblr-11897	899	111	pay.230	pay.230	VERB
cblr-11897	899	112	the	the	DET
cblr-11897	899	113	commission	commission	PROPN
cblr-11897	899	114	reduced	reduce	VERB
cblr-11897	899	115	technicolor	technicolor	NOUN
cblr-11897	899	116	’s	’s	PART
cblr-11897	899	117	fine	fine	NOUN
cblr-11897	899	118	by	by	ADP
cblr-11897	899	119	€	€	SYM
cblr-11897	899	120	219	219	NUM
cblr-11897	899	121	million	million	NUM
cblr-11897	899	122	,	,	PUNCT
cblr-11897	899	123	or	or	CCONJ
cblr-11897	899	124	85	85	NUM
cblr-11897	899	125	%	%	NOUN
cblr-11897	899	126	,	,	PUNCT
cblr-11897	899	127	to	to	ADP
cblr-11897	899	128	€	€	SYM
cblr-11897	899	129	38.6	38.6	NUM
cblr-11897	899	130	million.231	million.231	NOUN
cblr-11897	899	131	an	an	DET
cblr-11897	899	132	assessment	assessment	NOUN
cblr-11897	899	133	of	of	ADP
cblr-11897	899	134	technicolor	technicolor	NOUN
cblr-11897	899	135	’s	’s	PART
cblr-11897	899	136	financial	financial	ADJ
cblr-11897	899	137	position	position	NOUN
cblr-11897	899	138	at	at	ADP
cblr-11897	899	139	the	the	DET
cblr-11897	899	140	time	time	NOUN
cblr-11897	899	141	lends	lend	VERB
cblr-11897	899	142	some	some	DET
cblr-11897	899	143	support	support	NOUN
cblr-11897	899	144	to	to	ADP
cblr-11897	899	145	an	an	DET
cblr-11897	899	146	argument	argument	NOUN
cblr-11897	899	147	for	for	ADP
cblr-11897	899	148	reduction	reduction	NOUN
cblr-11897	899	149	.	.	PUNCT
cblr-11897	900	1	technicolor	technicolor	NOUN
cblr-11897	900	2	had	have	VERB
cblr-11897	900	3	a	a	DET
cblr-11897	900	4	number	number	NOUN
cblr-11897	900	5	of	of	ADP
cblr-11897	900	6	difficult	difficult	ADJ
cblr-11897	900	7	years	year	NOUN
cblr-11897	900	8	in	in	ADP
cblr-11897	900	9	the	the	DET
cblr-11897	900	10	lead	lead	NOUN
cblr-11897	900	11	up	up	ADP
cblr-11897	900	12	to	to	ADP
cblr-11897	900	13	the	the	DET
cblr-11897	900	14	fine	fine	NOUN
cblr-11897	900	15	.	.	PUNCT
cblr-11897	901	1	in	in	ADP
cblr-11897	901	2	2009	2009	NUM
cblr-11897	901	3	,	,	PUNCT
cblr-11897	901	4	the	the	DET
cblr-11897	901	5	company	company	NOUN
cblr-11897	901	6	filed	file	VERB
cblr-11897	901	7	for	for	ADP
cblr-11897	901	8	bankruptcy	bankruptcy	NOUN
cblr-11897	901	9	and	and	CCONJ
cblr-11897	901	10	subsequently	subsequently	ADV
cblr-11897	901	11	underwent	undergo	VERB
cblr-11897	901	12	a	a	DET
cblr-11897	901	13	debt	debt	NOUN
cblr-11897	901	14	restructuring	restructure	VERB
cblr-11897	901	15	plan.232	plan.232	NOUN
cblr-11897	901	16	technicolor	technicolor	NOUN
cblr-11897	901	17	made	make	VERB
cblr-11897	901	18	net	net	ADJ
cblr-11897	901	19	losses	loss	NOUN
cblr-11897	901	20	of	of	ADP
cblr-11897	901	21	€	€	SYM
cblr-11897	901	22	69	69	NUM
cblr-11897	901	23	million	million	NUM
cblr-11897	901	24	and	and	CCONJ
cblr-11897	901	25	in	in	ADP
cblr-11897	901	26	2010	2010	NUM
cblr-11897	901	27	and	and	CCONJ
cblr-11897	901	28	net	net	ADJ
cblr-11897	901	29	losses	loss	NOUN
cblr-11897	901	30	of	of	ADP
cblr-11897	901	31	€	€	SYM
cblr-11897	901	32	324	324	NUM
cblr-11897	901	33	million	million	NUM
cblr-11897	901	34	in	in	ADP
cblr-11897	901	35	2011.233	2011.233	NUM
cblr-11897	901	36	in	in	ADP
cblr-11897	901	37	2012	2012	NUM
cblr-11897	901	38	,	,	PUNCT
cblr-11897	901	39	technicolor	technicolor	NOUN
cblr-11897	901	40	reported	report	VERB
cblr-11897	901	41	a	a	DET
cblr-11897	901	42	net	net	ADJ
cblr-11897	901	43	profit	profit	NOUN
cblr-11897	901	44	of	of	ADP
cblr-11897	901	45	€	€	SYM
cblr-11897	901	46	17	17	NUM
cblr-11897	901	47	million	million	NUM
cblr-11897	901	48	,	,	PUNCT
cblr-11897	901	49	excluding	exclude	VERB
cblr-11897	901	50	the	the	DET
cblr-11897	901	51	€	€	SYM
cblr-11897	901	52	38.6	38.6	NUM
cblr-11897	901	53	million	million	NUM
cblr-11897	901	54	fine.234	fine.234	ADJ
cblr-11897	901	55	227	227	NUM
cblr-11897	901	56	commission	commission	NOUN
cblr-11897	901	57	fines	fine	NOUN
cblr-11897	901	58	producers	producer	NOUN
cblr-11897	901	59	of	of	ADP
cblr-11897	901	60	tv	tv	NOUN
cblr-11897	901	61	and	and	CCONJ
cblr-11897	901	62	computer	computer	NOUN
cblr-11897	901	63	monitor	monitor	NOUN
cblr-11897	901	64	tubes	tube	NOUN
cblr-11897	901	65	€	€	SYM
cblr-11897	901	66	1.47	1.47	NUM
cblr-11897	901	67	billion	billion	NUM
cblr-11897	901	68	for	for	ADP
cblr-11897	901	69	two	two	NUM
cblr-11897	901	70	decade	decade	NOUN
cblr-11897	901	71	-	-	PUNCT
cblr-11897	901	72	long	long	ADJ
cblr-11897	901	73	cartels	cartel	NOUN
cblr-11897	901	74	,	,	PUNCT
cblr-11897	901	75	eur	eur	PROPN
cblr-11897	901	76	.	.	PUNCT
cblr-11897	901	77	comm’n	comm’n	NOUN
cblr-11897	901	78	(	(	PUNCT
cblr-11897	901	79	dec	dec	PROPN
cblr-11897	901	80	.	.	PROPN
cblr-11897	901	81	5	5	NUM
cblr-11897	901	82	,	,	PUNCT
cblr-11897	901	83	2012	2012	NUM
cblr-11897	901	84	)	)	PUNCT
cblr-11897	901	85	,	,	PUNCT
cblr-11897	901	86	https://ec.europa.eu/commission/presscorner/detail/nl/ip_12_1317	https://ec.europa.eu/commission/presscorner/detail/nl/ip_12_1317	PROPN
cblr-11897	902	1	[	[	X
cblr-11897	902	2	https://perma.cc/2yjb-jvzg	https://perma.cc/2yjb-jvzg	X
cblr-11897	902	3	]	]	X
cblr-11897	902	4	.	.	PUNCT
cblr-11897	903	1	228	228	NUM
cblr-11897	904	1	i	i	PRON
cblr-11897	904	2	d.	d.	PROPN
cblr-11897	904	3	229	229	NUM
cblr-11897	904	4	stefano	stefano	PROPN
cblr-11897	904	5	berra	berra	PROPN
cblr-11897	904	6	,	,	PUNCT
cblr-11897	904	7	crt	crt	PROPN
cblr-11897	904	8	cartelist	cartelist	NOUN
cblr-11897	904	9	obtains	obtain	VERB
cblr-11897	904	10	record	record	ADJ
cblr-11897	904	11	inability	inability	NOUN
cblr-11897	904	12	-	-	PUNCT
cblr-11897	904	13	to	to	ADP
cblr-11897	904	14	-	-	PUNCT
cblr-11897	904	15	pay	pay	VERB
cblr-11897	904	16	fine	fine	ADJ
cblr-11897	904	17	cut	cut	NOUN
cblr-11897	904	18	,	,	PUNCT
cblr-11897	904	19	glob	glob	NOUN
cblr-11897	904	20	.	.	PUNCT
cblr-11897	905	1	competition	competition	NOUN
cblr-11897	905	2	rev	rev	VERB
cblr-11897	905	3	.	.	PUNCT
cblr-11897	906	1	(	(	PUNCT
cblr-11897	906	2	dec	dec	PROPN
cblr-11897	906	3	.	.	PROPN
cblr-11897	906	4	18	18	NUM
cblr-11897	906	5	,	,	PUNCT
cblr-11897	906	6	2012	2012	NUM
cblr-11897	906	7	)	)	PUNCT
cblr-11897	906	8	,	,	PUNCT
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cblr-11897	906	10	.	.	PUNCT
cblr-11897	907	1	230	230	NUM
cblr-11897	907	2	commission	commission	NOUN
cblr-11897	907	3	regulation	regulation	NOUN
cblr-11897	907	4	1/2003	1/2003	PROPN
cblr-11897	907	5	of	of	ADP
cblr-11897	907	6	may	may	PROPN
cblr-11897	907	7	12	12	NUM
cblr-11897	907	8	,	,	PUNCT
cblr-11897	907	9	2012	2012	NUM
cblr-11897	907	10	,	,	PUNCT
cblr-11897	907	11	case	case	NOUN
cblr-11897	907	12	at.39437	at.39437	PROPN
cblr-11897	907	13	—	—	PUNCT
cblr-11897	907	14	tv	tv	NOUN
cblr-11897	907	15	and	and	CCONJ
cblr-11897	907	16	computer	computer	NOUN
cblr-11897	907	17	monitor	monitor	NOUN
cblr-11897	907	18	tubes	tube	NOUN
cblr-11897	907	19	,	,	PUNCT
cblr-11897	907	20	352	352	NUM
cblr-11897	907	21	.	.	SYM
cblr-11897	907	22	231	231	NUM
cblr-11897	907	23	berra	berra	PROPN
cblr-11897	907	24	,	,	PUNCT
cblr-11897	907	25	supra	supra	PROPN
cblr-11897	907	26	note	note	NOUN
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cblr-11897	907	28	.	.	PUNCT
cblr-11897	908	1	232	232	NUM
cblr-11897	909	1	josh	josh	NOUN
cblr-11897	909	2	stinehour	stinehour	INTJ
cblr-11897	909	3	,	,	PUNCT
cblr-11897	909	4	analysis	analysis	NOUN
cblr-11897	909	5	of	of	ADP
cblr-11897	909	6	technicolour	technicolour	ADJ
cblr-11897	909	7	restructuring	restructuring	NOUN
cblr-11897	909	8	,	,	PUNCT
cblr-11897	909	9	and	and	CCONJ
cblr-11897	909	10	a	a	DET
cblr-11897	909	11	serious	serious	ADJ
cblr-11897	909	12	discussion	discussion	NOUN
cblr-11897	909	13	about	about	ADP
cblr-11897	909	14	post	post	NOUN
cblr-11897	909	15	-	-	NOUN
cblr-11897	909	16	production	production	NOUN
cblr-11897	909	17	,	,	PUNCT
cblr-11897	909	18	devoncroft	devoncroft	NOUN
cblr-11897	909	19	(	(	PUNCT
cblr-11897	909	20	oct	oct	PROPN
cblr-11897	909	21	.	.	PROPN
cblr-11897	909	22	28	28	NUM
cblr-11897	909	23	,	,	PUNCT
cblr-11897	909	24	2020	2020	NUM
cblr-11897	909	25	)	)	PUNCT
cblr-11897	909	26	,	,	PUNCT
cblr-11897	909	27	https://devoncroft.com/2020/10/28/analysis-of-technicolor-restructuringand-a-serious-discussion-about-post-production/	https://devoncroft.com/2020/10/28/analysis-of-technicolor-restructuringand-a-serious-discussion-about-post-production/	X
cblr-11897	910	1	[	[	X
cblr-11897	910	2	https://perma.cc/hs6pqwhe	https://perma.cc/hs6pqwhe	NOUN
cblr-11897	910	3	]	]	PUNCT
cblr-11897	910	4	.	.	PUNCT
cblr-11897	911	1	233	233	NUM
cblr-11897	911	2	technicolor	technicolor	NOUN
cblr-11897	911	3	s.a	s.a	PROPN
cblr-11897	911	4	.	.	PROPN
cblr-11897	911	5	,	,	PUNCT
cblr-11897	911	6	annual	annual	ADJ
cblr-11897	911	7	report	report	NOUN
cblr-11897	911	8	2011	2011	NUM
cblr-11897	911	9	,	,	PUNCT
cblr-11897	911	10	at	at	ADP
cblr-11897	911	11	7	7	NUM
cblr-11897	911	12	(	(	PUNCT
cblr-11897	911	13	2012	2012	NUM
cblr-11897	911	14	)	)	PUNCT
cblr-11897	911	15	.	.	PUNCT
cblr-11897	912	1	234	234	NUM
cblr-11897	913	1	i	i	PRON
cblr-11897	913	2	d.	d.	PROPN
cblr-11897	913	3	no	no	INTJ
cblr-11897	913	4	.	.	NOUN
cblr-11897	914	1	1	1	NUM
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cblr-11897	914	3	corporate	corporate	ADJ
cblr-11897	914	4	liability	liability	NOUN
cblr-11897	914	5	,	,	PUNCT
cblr-11897	914	6	collateral	collateral	ADJ
cblr-11897	914	7	consequences	consequence	NOUN
cblr-11897	914	8	,	,	PUNCT
cblr-11897	914	9	&	&	CCONJ
cblr-11897	914	10	capital	capital	NOUN
cblr-11897	914	11	structure	structure	NOUN
cblr-11897	914	12	61	61	NUM
cblr-11897	914	13	on	on	ADP
cblr-11897	914	14	december	december	PROPN
cblr-11897	914	15	31	31	NUM
cblr-11897	914	16	,	,	PUNCT
cblr-11897	914	17	2012	2012	NUM
cblr-11897	914	18	(	(	PUNCT
cblr-11897	914	19	three	three	NUM
cblr-11897	914	20	weeks	week	NOUN
cblr-11897	914	21	after	after	SCONJ
cblr-11897	914	22	the	the	DET
cblr-11897	914	23	fine	fine	NOUN
cblr-11897	914	24	was	be	AUX
cblr-11897	914	25	announced	announce	VERB
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cblr-11897	914	27	,	,	PUNCT
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cblr-11897	914	29	reported	report	VERB
cblr-11897	914	30	€	€	SYM
cblr-11897	914	31	1.42	1.42	NUM
cblr-11897	914	32	billion	billion	NUM
cblr-11897	914	33	in	in	ADP
cblr-11897	914	34	current	current	ADJ
cblr-11897	914	35	assets	asset	NOUN
cblr-11897	914	36	and	and	CCONJ
cblr-11897	914	37	€	€	SYM
cblr-11897	914	38	1.29	1.29	NUM
cblr-11897	914	39	billion	billion	NUM
cblr-11897	914	40	in	in	ADP
cblr-11897	914	41	current	current	ADJ
cblr-11897	914	42	liabilities	liability	NOUN
cblr-11897	914	43	(	(	PUNCT
cblr-11897	914	44	including	include	VERB
cblr-11897	914	45	the	the	DET
cblr-11897	914	46	€	€	SYM
cblr-11897	914	47	38.6	38.6	NUM
cblr-11897	914	48	million	million	NUM
cblr-11897	914	49	fine).235	fine).235	NOUN
cblr-11897	914	50	at	at	ADP
cblr-11897	914	51	the	the	DET
cblr-11897	914	52	same	same	ADJ
cblr-11897	914	53	time	time	NOUN
cblr-11897	914	54	,	,	PUNCT
cblr-11897	914	55	technicolor	technicolor	NOUN
cblr-11897	914	56	reported	report	VERB
cblr-11897	914	57	total	total	ADJ
cblr-11897	914	58	assets	asset	NOUN
cblr-11897	914	59	of	of	ADP
cblr-11897	914	60	€	€	SYM
cblr-11897	914	61	3.24	3.24	NUM
cblr-11897	914	62	billion	billion	NUM
cblr-11897	914	63	and	and	CCONJ
cblr-11897	914	64	total	total	ADJ
cblr-11897	914	65	liabilities	liability	NOUN
cblr-11897	914	66	of	of	ADP
cblr-11897	914	67	€	€	SYM
cblr-11897	914	68	2.99	2.99	NUM
cblr-11897	914	69	billion.236	billion.236	NOUN
cblr-11897	914	70	this	this	PRON
cblr-11897	914	71	resulted	result	VERB
cblr-11897	914	72	in	in	ADP
cblr-11897	914	73	a	a	DET
cblr-11897	914	74	book	book	NOUN
cblr-11897	914	75	value	value	NOUN
cblr-11897	914	76	of	of	ADP
cblr-11897	914	77	equity	equity	NOUN
cblr-11897	914	78	of	of	ADP
cblr-11897	914	79	€	€	SYM
cblr-11897	914	80	241	241	NUM
cblr-11897	914	81	million.237	million.237	PROPN
cblr-11897	914	82	applying	apply	VERB
cblr-11897	914	83	a	a	DET
cblr-11897	914	84	fine	fine	NOUN
cblr-11897	914	85	of	of	ADP
cblr-11897	914	86	€	€	SYM
cblr-11897	914	87	257.5	257.5	NUM
cblr-11897	914	88	million	million	NUM
cblr-11897	914	89	(	(	PUNCT
cblr-11897	914	90	after	after	ADP
cblr-11897	914	91	a	a	DET
cblr-11897	914	92	10	10	NUM
cblr-11897	914	93	%	%	NOUN
cblr-11897	914	94	reduction	reduction	NOUN
cblr-11897	914	95	for	for	ADP
cblr-11897	914	96	cooperation	cooperation	NOUN
cblr-11897	914	97	)	)	PUNCT
cblr-11897	914	98	would	would	AUX
cblr-11897	914	99	,	,	PUNCT
cblr-11897	914	100	in	in	ADP
cblr-11897	914	101	principle	principle	NOUN
cblr-11897	914	102	,	,	PUNCT
cblr-11897	914	103	lead	lead	VERB
cblr-11897	914	104	to	to	ADP
cblr-11897	914	105	insolvency	insolvency	NOUN
cblr-11897	914	106	by	by	ADP
cblr-11897	914	107	increasing	increase	VERB
cblr-11897	914	108	the	the	DET
cblr-11897	914	109	firm	firm	NOUN
cblr-11897	914	110	’s	’s	PART
cblr-11897	914	111	liabilities	liability	NOUN
cblr-11897	914	112	above	above	ADP
cblr-11897	914	113	its	its	PRON
cblr-11897	914	114	assets	asset	NOUN
cblr-11897	914	115	.	.	PUNCT
cblr-11897	915	1	however	however	ADV
cblr-11897	915	2	,	,	PUNCT
cblr-11897	915	3	focusing	focus	VERB
cblr-11897	915	4	on	on	ADP
cblr-11897	915	5	the	the	DET
cblr-11897	915	6	book	book	NOUN
cblr-11897	915	7	value	value	NOUN
cblr-11897	915	8	of	of	ADP
cblr-11897	915	9	equity	equity	NOUN
cblr-11897	915	10	obscures	obscure	VERB
cblr-11897	915	11	the	the	DET
cblr-11897	915	12	higher	high	ADJ
cblr-11897	915	13	market	market	NOUN
cblr-11897	915	14	value	value	NOUN
cblr-11897	915	15	of	of	ADP
cblr-11897	915	16	technicolor	technicolor	NOUN
cblr-11897	915	17	.	.	PUNCT
cblr-11897	916	1	technicolor	technicolor	NOUN
cblr-11897	916	2	’s	’s	PART
cblr-11897	916	3	market	market	NOUN
cblr-11897	916	4	capitalization	capitalization	NOUN
cblr-11897	916	5	on	on	ADP
cblr-11897	916	6	the	the	DET
cblr-11897	916	7	day	day	NOUN
cblr-11897	916	8	that	that	SCONJ
cblr-11897	916	9	the	the	DET
cblr-11897	916	10	fine	fine	NOUN
cblr-11897	916	11	was	be	AUX
cblr-11897	916	12	imposed	impose	VERB
cblr-11897	916	13	was	be	AUX
cblr-11897	916	14	€	€	SYM
cblr-11897	916	15	415	415	NUM
cblr-11897	916	16	million	million	NUM
cblr-11897	916	17	,	,	PUNCT
cblr-11897	916	18	which	which	PRON
cblr-11897	916	19	quickly	quickly	ADV
cblr-11897	916	20	rose	rise	VERB
cblr-11897	916	21	in	in	ADP
cblr-11897	916	22	the	the	DET
cblr-11897	916	23	months	month	NOUN
cblr-11897	916	24	following	follow	VERB
cblr-11897	916	25	the	the	DET
cblr-11897	916	26	fine	fine	NOUN
cblr-11897	916	27	and	and	CCONJ
cblr-11897	916	28	reached	reach	VERB
cblr-11897	916	29	€	€	SYM
cblr-11897	916	30	1.3	1.3	NUM
cblr-11897	916	31	billion	billion	NUM
cblr-11897	916	32	one	one	NUM
cblr-11897	916	33	year	year	NOUN
cblr-11897	916	34	later.238	later.238	NOUN
cblr-11897	916	35	so	so	ADV
cblr-11897	916	36	,	,	PUNCT
cblr-11897	916	37	while	while	SCONJ
cblr-11897	916	38	technicolor	technicolor	PROPN
cblr-11897	916	39	’s	’s	PART
cblr-11897	916	40	book	book	NOUN
cblr-11897	916	41	value	value	NOUN
cblr-11897	916	42	was	be	AUX
cblr-11897	916	43	insufficient	insufficient	ADJ
cblr-11897	916	44	to	to	PART
cblr-11897	916	45	pay	pay	VERB
cblr-11897	916	46	the	the	DET
cblr-11897	916	47	€	€	SYM
cblr-11897	916	48	257.5	257.5	NUM
cblr-11897	916	49	million	million	NUM
cblr-11897	916	50	fine	fine	NOUN
cblr-11897	916	51	,	,	PUNCT
cblr-11897	916	52	its	its	PRON
cblr-11897	916	53	market	market	NOUN
cblr-11897	916	54	value	value	NOUN
cblr-11897	916	55	was	be	AUX
cblr-11897	916	56	high	high	ADJ
cblr-11897	916	57	enough	enough	ADV
cblr-11897	916	58	that	that	SCONJ
cblr-11897	916	59	it	it	PRON
cblr-11897	916	60	could	could	AUX
cblr-11897	916	61	have	have	AUX
cblr-11897	916	62	raised	raise	VERB
cblr-11897	916	63	enough	enough	ADJ
cblr-11897	916	64	equity	equity	NOUN
cblr-11897	916	65	to	to	PART
cblr-11897	916	66	pay	pay	VERB
cblr-11897	916	67	the	the	DET
cblr-11897	916	68	fine.239	fine.239	NOUN
cblr-11897	916	69	technicolor	technicolor	NOUN
cblr-11897	916	70	balance	balance	NOUN
cblr-11897	916	71	sheet	sheet	NOUN
cblr-11897	916	72	(	(	PUNCT
cblr-11897	916	73	millions	million	NOUN
cblr-11897	916	74	€	€	NOUN
cblr-11897	916	75	)	)	PUNCT
cblr-11897	916	76	current	current	ADJ
cblr-11897	916	77	assets	asset	NOUN
cblr-11897	916	78	1,420	1,420	NUM
cblr-11897	916	79	total	total	ADJ
cblr-11897	916	80	assets	asset	NOUN
cblr-11897	916	81	3,240	3,240	NUM
cblr-11897	916	82	current	current	ADJ
cblr-11897	916	83	liabilities	liability	NOUN
cblr-11897	916	84	1,290	1,290	NUM
cblr-11897	916	85	total	total	ADJ
cblr-11897	916	86	liabilities	liability	NOUN
cblr-11897	916	87	2,990	2,990	NUM
cblr-11897	916	88	net	net	ADJ
cblr-11897	916	89	current	current	ADJ
cblr-11897	916	90	assets	asset	NOUN
cblr-11897	916	91	130	130	NUM
cblr-11897	916	92	total	total	NOUN
cblr-11897	916	93	equity	equity	NOUN
cblr-11897	916	94	(	(	PUNCT
cblr-11897	916	95	book	book	NOUN
cblr-11897	916	96	value	value	NOUN
cblr-11897	916	97	)	)	PUNCT
cblr-11897	916	98	241	241	NUM
cblr-11897	916	99	market	market	NOUN
cblr-11897	916	100	capitalization	capitalization	NOUN
cblr-11897	916	101	415	415	NUM
cblr-11897	916	102	penalty	penalty	NOUN
cblr-11897	916	103	imposed	impose	VERB
cblr-11897	916	104	257.5	257.5	NUM
cblr-11897	916	105	235	235	NUM
cblr-11897	916	106	i	i	PRON
cblr-11897	916	107	d.	d.	PROPN
cblr-11897	916	108	236	236	NUM
cblr-11897	917	1	i	i	PROPN
cblr-11897	917	2	d.	d.	PROPN
cblr-11897	917	3	237	237	NUM
cblr-11897	918	1	i	i	PRON
cblr-11897	918	2	d.	d.	PROPN
cblr-11897	918	3	at	at	ADP
cblr-11897	918	4	141	141	NUM
cblr-11897	918	5	.	.	PUNCT
cblr-11897	919	1	238	238	NUM
cblr-11897	919	2	vantiva	vantiva	ADJ
cblr-11897	919	3	market	market	NOUN
cblr-11897	919	4	cap	cap	NOUN
cblr-11897	919	5	,	,	PUNCT
cblr-11897	919	6	ycharts	ychart	NOUN
cblr-11897	919	7	,	,	PUNCT
cblr-11897	919	8	https://ycharts.com/companies/tclry/market_cap	https://ycharts.com/companies/tclry/market_cap	NOUN
cblr-11897	919	9	(	(	PUNCT
cblr-11897	919	10	last	last	ADJ
cblr-11897	919	11	visited	visit	VERB
cblr-11897	919	12	apr	apr	NOUN
cblr-11897	919	13	.	.	PROPN
cblr-11897	919	14	8	8	NUM
cblr-11897	919	15	,	,	PUNCT
cblr-11897	919	16	2023	2023	NUM
cblr-11897	919	17	)	)	PUNCT
cblr-11897	919	18	.	.	PUNCT
cblr-11897	920	1	239	239	NUM
cblr-11897	920	2	at	at	ADP
cblr-11897	920	3	market	market	NOUN
cblr-11897	920	4	capitalization	capitalization	NOUN
cblr-11897	920	5	of	of	ADP
cblr-11897	920	6	€	€	SYM
cblr-11897	920	7	415	415	NUM
cblr-11897	920	8	million	million	NUM
cblr-11897	920	9	,	,	PUNCT
cblr-11897	920	10	raising	raise	VERB
cblr-11897	920	11	€	€	SYM
cblr-11897	920	12	257.5	257.5	NUM
cblr-11897	920	13	million	million	NUM
cblr-11897	920	14	from	from	ADP
cblr-11897	920	15	new	new	ADJ
cblr-11897	920	16	shareholders	shareholder	NOUN
cblr-11897	920	17	would	would	AUX
cblr-11897	920	18	have	have	AUX
cblr-11897	920	19	reduced	reduce	VERB
cblr-11897	920	20	the	the	DET
cblr-11897	920	21	value	value	NOUN
cblr-11897	920	22	of	of	ADP
cblr-11897	920	23	the	the	DET
cblr-11897	920	24	initial	initial	ADJ
cblr-11897	920	25	shares	share	NOUN
cblr-11897	920	26	by	by	ADP
cblr-11897	920	27	62	62	NUM
cblr-11897	920	28	%	%	NOUN
cblr-11897	920	29	to	to	ADP
cblr-11897	920	30	€	€	SYM
cblr-11897	920	31	157.5	157.5	NUM
cblr-11897	920	32	million	million	NUM
cblr-11897	920	33	.	.	PUNCT
cblr-11897	921	1	62	62	NUM
cblr-11897	921	2	columbia	columbia	PROPN
cblr-11897	921	3	business	business	NOUN
cblr-11897	921	4	law	law	PROPN
cblr-11897	921	5	review	review	NOUN
cblr-11897	921	6	[	[	X
cblr-11897	921	7	vol	vol	NOUN
cblr-11897	921	8	.	.	PUNCT
cblr-11897	921	9	2023	2023	NUM
cblr-11897	921	10	effective	effective	ADJ
cblr-11897	921	11	penalty	penalty	NOUN
cblr-11897	921	12	paid	pay	VERB
cblr-11897	921	13	38.6	38.6	NUM
cblr-11897	921	14	appendix	appendix	NOUN
cblr-11897	921	15	ii	ii	PROPN
cblr-11897	921	16	.	.	PUNCT
cblr-11897	922	1	federal	federal	ADJ
cblr-11897	922	2	policies	policy	NOUN
cblr-11897	922	3	on	on	ADP
cblr-11897	922	4	collateral	collateral	ADJ
cblr-11897	922	5	consequences	consequence	NOUN
cblr-11897	922	6	this	this	DET
cblr-11897	922	7	appendix	appendix	NOUN
cblr-11897	922	8	contains	contain	VERB
cblr-11897	922	9	a	a	DET
cblr-11897	922	10	sampling	sampling	NOUN
cblr-11897	922	11	of	of	ADP
cblr-11897	922	12	policies	policy	NOUN
cblr-11897	922	13	that	that	PRON
cblr-11897	922	14	allow	allow	VERB
cblr-11897	922	15	or	or	CCONJ
cblr-11897	922	16	mandate	mandate	VERB
cblr-11897	922	17	that	that	SCONJ
cblr-11897	922	18	officials	official	NOUN
cblr-11897	922	19	take	take	VERB
cblr-11897	922	20	firms	firm	NOUN
cblr-11897	922	21	’	'	PUNCT
cblr-11897	922	22	financial	financial	ADJ
cblr-11897	922	23	conditions	condition	NOUN
cblr-11897	922	24	into	into	ADP
cblr-11897	922	25	account	account	NOUN
cblr-11897	922	26	when	when	SCONJ
cblr-11897	922	27	assessing	assess	VERB
cblr-11897	922	28	penalties	penalty	NOUN
cblr-11897	922	29	.	.	PUNCT
cblr-11897	923	1	this	this	DET
cblr-11897	923	2	list	list	NOUN
cblr-11897	923	3	is	be	AUX
cblr-11897	923	4	far	far	ADV
cblr-11897	923	5	from	from	ADP
cblr-11897	923	6	comprehensive	comprehensive	ADJ
cblr-11897	923	7	,	,	PUNCT
cblr-11897	923	8	as	as	SCONJ
cblr-11897	923	9	there	there	PRON
cblr-11897	923	10	are	be	VERB
cblr-11897	923	11	many	many	ADJ
cblr-11897	923	12	laws	law	NOUN
cblr-11897	923	13	and	and	CCONJ
cblr-11897	923	14	regulations	regulation	NOUN
cblr-11897	923	15	that	that	PRON
cblr-11897	923	16	i	i	PRON
cblr-11897	923	17	have	have	AUX
cblr-11897	923	18	found	find	VERB
cblr-11897	923	19	that	that	PRON
cblr-11897	923	20	are	be	AUX
cblr-11897	923	21	not	not	PART
cblr-11897	923	22	on	on	ADP
cblr-11897	923	23	the	the	DET
cblr-11897	923	24	list	list	NOUN
cblr-11897	923	25	.	.	PUNCT
cblr-11897	924	1	my	my	PRON
cblr-11897	924	2	goal	goal	NOUN
cblr-11897	924	3	in	in	ADP
cblr-11897	924	4	this	this	DET
cblr-11897	924	5	appendix	appendix	NOUN
cblr-11897	924	6	is	be	AUX
cblr-11897	924	7	to	to	PART
cblr-11897	924	8	show	show	VERB
cblr-11897	924	9	that	that	SCONJ
cblr-11897	924	10	policies	policy	NOUN
cblr-11897	924	11	around	around	ADP
cblr-11897	924	12	firms	firm	NOUN
cblr-11897	924	13	’	'	PUNCT
cblr-11897	924	14	financial	financial	ADJ
cblr-11897	924	15	positions	position	NOUN
cblr-11897	924	16	span	span	VERB
cblr-11897	924	17	a	a	DET
cblr-11897	924	18	wide	wide	ADJ
cblr-11897	924	19	variety	variety	NOUN
cblr-11897	924	20	of	of	ADP
cblr-11897	924	21	federal	federal	ADJ
cblr-11897	924	22	departments	department	NOUN
cblr-11897	924	23	and	and	CCONJ
cblr-11897	924	24	agencies	agency	NOUN
cblr-11897	924	25	.	.	PUNCT
cblr-11897	925	1	agency	agency	NOUN
cblr-11897	925	2	policy	policy	PROPN
cblr-11897	925	3	department	department	PROPN
cblr-11897	925	4	of	of	ADP
cblr-11897	925	5	justice	justice	NOUN
cblr-11897	925	6	in	in	ADP
cblr-11897	925	7	conducting	conduct	VERB
cblr-11897	925	8	an	an	DET
cblr-11897	925	9	investigation	investigation	NOUN
cblr-11897	925	10	,	,	PUNCT
cblr-11897	925	11	determining	determine	VERB
cblr-11897	925	12	whether	whether	SCONJ
cblr-11897	925	13	to	to	PART
cblr-11897	925	14	bring	bring	VERB
cblr-11897	925	15	charges	charge	NOUN
cblr-11897	925	16	,	,	PUNCT
cblr-11897	925	17	and	and	CCONJ
cblr-11897	925	18	negotiating	negotiate	VERB
cblr-11897	925	19	plea	plea	NOUN
cblr-11897	925	20	or	or	CCONJ
cblr-11897	925	21	other	other	ADJ
cblr-11897	925	22	agreements	agreement	NOUN
cblr-11897	926	1	,	,	PUNCT
cblr-11897	926	2	prosecutors	prosecutor	NOUN
cblr-11897	926	3	should	should	AUX
cblr-11897	926	4	consider	consider	VERB
cblr-11897	926	5	the	the	DET
cblr-11897	926	6	following	follow	VERB
cblr-11897	926	7	factors	factor	NOUN
cblr-11897	926	8	in	in	ADP
cblr-11897	926	9	reaching	reach	VERB
cblr-11897	926	10	a	a	DET
cblr-11897	926	11	decision	decision	NOUN
cblr-11897	926	12	as	as	ADP
cblr-11897	926	13	to	to	ADP
cblr-11897	926	14	the	the	DET
cblr-11897	926	15	proper	proper	ADJ
cblr-11897	926	16	treatment	treatment	NOUN
cblr-11897	926	17	of	of	ADP
cblr-11897	926	18	a	a	DET
cblr-11897	926	19	corporate	corporate	ADJ
cblr-11897	926	20	target	target	NOUN
cblr-11897	926	21	.	.	PUNCT
cblr-11897	926	22	.	.	PUNCT
cblr-11897	926	23	.	.	PUNCT
cblr-11897	927	1	collateral	collateral	ADJ
cblr-11897	927	2	consequences	consequence	NOUN
cblr-11897	927	3	,	,	PUNCT
cblr-11897	927	4	including	include	VERB
cblr-11897	927	5	whether	whether	SCONJ
cblr-11897	927	6	there	there	PRON
cblr-11897	927	7	is	be	VERB
cblr-11897	927	8	disproportionate	disproportionate	ADJ
cblr-11897	927	9	harm	harm	NOUN
cblr-11897	927	10	to	to	ADP
cblr-11897	927	11	shareholders	shareholder	NOUN
cblr-11897	927	12	,	,	PUNCT
cblr-11897	927	13	pension	pension	NOUN
cblr-11897	927	14	holders	holder	NOUN
cblr-11897	927	15	,	,	PUNCT
cblr-11897	927	16	employees	employee	NOUN
cblr-11897	927	17	,	,	PUNCT
cblr-11897	927	18	and	and	CCONJ
cblr-11897	927	19	others	other	NOUN
cblr-11897	927	20	not	not	PART
cblr-11897	927	21	proven	prove	VERB
cblr-11897	927	22	personally	personally	ADV
cblr-11897	927	23	culpable	culpable	ADJ
cblr-11897	927	24	,	,	PUNCT
cblr-11897	927	25	as	as	ADV
cblr-11897	927	26	well	well	ADV
cblr-11897	927	27	as	as	ADP
cblr-11897	927	28	impact	impact	NOUN
cblr-11897	927	29	on	on	ADP
cblr-11897	927	30	the	the	DET
cblr-11897	927	31	public	public	NOUN
cblr-11897	927	32	arising	arise	VERB
cblr-11897	927	33	from	from	ADP
cblr-11897	927	34	the	the	DET
cblr-11897	927	35	prosecution.240	prosecution.240	PROPN
cblr-11897	927	36	department	department	PROPN
cblr-11897	927	37	of	of	ADP
cblr-11897	927	38	justice	justice	PROPN
cblr-11897	927	39	(	(	PUNCT
cblr-11897	927	40	antitrust	antitrust	ADJ
cblr-11897	927	41	)	)	PUNCT
cblr-11897	927	42	before	before	ADP
cblr-11897	927	43	entering	enter	VERB
cblr-11897	927	44	any	any	DET
cblr-11897	927	45	consent	consent	NOUN
cblr-11897	927	46	judgment	judgment	NOUN
cblr-11897	927	47	proposed	propose	VERB
cblr-11897	927	48	by	by	ADP
cblr-11897	927	49	the	the	DET
cblr-11897	927	50	united	united	PROPN
cblr-11897	927	51	states	states	PROPN
cblr-11897	927	52	under	under	ADP
cblr-11897	927	53	this	this	DET
cblr-11897	927	54	section	section	NOUN
cblr-11897	927	55	,	,	PUNCT
cblr-11897	927	56	the	the	DET
cblr-11897	927	57	court	court	NOUN
cblr-11897	927	58	shall	shall	AUX
cblr-11897	927	59	determine	determine	VERB
cblr-11897	927	60	that	that	SCONJ
cblr-11897	927	61	the	the	DET
cblr-11897	927	62	entry	entry	NOUN
cblr-11897	927	63	of	of	ADP
cblr-11897	927	64	such	such	ADJ
cblr-11897	927	65	judgment	judgment	NOUN
cblr-11897	927	66	is	be	AUX
cblr-11897	927	67	in	in	ADP
cblr-11897	927	68	the	the	DET
cblr-11897	927	69	public	public	ADJ
cblr-11897	927	70	interest	interest	NOUN
cblr-11897	927	71	.	.	PUNCT
cblr-11897	928	1	for	for	ADP
cblr-11897	928	2	the	the	DET
cblr-11897	928	3	purpose	purpose	NOUN
cblr-11897	928	4	of	of	ADP
cblr-11897	928	5	such	such	ADJ
cblr-11897	928	6	determination	determination	NOUN
cblr-11897	928	7	,	,	PUNCT
cblr-11897	928	8	the	the	DET
cblr-11897	928	9	court	court	NOUN
cblr-11897	928	10	shall	shall	AUX
cblr-11897	928	11	consider	consider	VERB
cblr-11897	928	12	.	.	PUNCT
cblr-11897	928	13	.	.	PUNCT
cblr-11897	928	14	.	.	PUNCT
cblr-11897	929	1	the	the	DET
cblr-11897	929	2	impact	impact	NOUN
cblr-11897	929	3	of	of	ADP
cblr-11897	929	4	entry	entry	NOUN
cblr-11897	929	5	of	of	ADP
cblr-11897	929	6	such	such	ADJ
cblr-11897	929	7	judgment	judgment	NOUN
cblr-11897	929	8	upon	upon	SCONJ
cblr-11897	929	9	competition	competition	NOUN
cblr-11897	929	10	in	in	ADP
cblr-11897	929	11	the	the	DET
cblr-11897	929	12	relevant	relevant	ADJ
cblr-11897	929	13	market	market	NOUN
cblr-11897	929	14	or	or	CCONJ
cblr-11897	929	15	markets	market	NOUN
cblr-11897	929	16	[	[	X
cblr-11897	929	17	and	and	CCONJ
cblr-11897	929	18	]	]	X
cblr-11897	929	19	upon	upon	SCONJ
cblr-11897	929	20	the	the	DET
cblr-11897	929	21	public	public	ADJ
cblr-11897	929	22	generally.241	generally.241	NOUN
cblr-11897	929	23	department	department	NOUN
cblr-11897	929	24	of	of	ADP
cblr-11897	929	25	justice	justice	PROPN
cblr-11897	929	26	(	(	PUNCT
cblr-11897	929	27	tax	tax	NOUN
cblr-11897	929	28	)	)	PUNCT
cblr-11897	929	29	job	job	NOUN
cblr-11897	929	30	loss	loss	NOUN
cblr-11897	929	31	by	by	ADP
cblr-11897	929	32	innocent	innocent	ADJ
cblr-11897	929	33	employees	employee	NOUN
cblr-11897	929	34	may	may	AUX
cblr-11897	929	35	justify	justify	VERB
cblr-11897	929	36	downward	downward	ADJ
cblr-11897	929	37	departure	departure	NOUN
cblr-11897	929	38	in	in	ADP
cblr-11897	929	39	criminal	criminal	ADJ
cblr-11897	929	40	tax	tax	NOUN
cblr-11897	929	41	evasion	evasion	NOUN
cblr-11897	929	42	cases.242	cases.242	VERB
cblr-11897	929	43	240	240	NUM
cblr-11897	929	44	u.s	u.s	PROPN
cblr-11897	929	45	.	.	PROPN
cblr-11897	929	46	dep’t	dep’t	NOUN
cblr-11897	929	47	of	of	ADP
cblr-11897	929	48	justice	justice	NOUN
cblr-11897	929	49	,	,	PUNCT
cblr-11897	929	50	just	just	ADV
cblr-11897	929	51	.	.	PUNCT
cblr-11897	930	1	manual	manual	ADJ
cblr-11897	930	2	§	§	PROPN
cblr-11897	930	3	9	9	NUM
cblr-11897	930	4	-	-	SYM
cblr-11897	930	5	28.300	28.300	NUM
cblr-11897	930	6	(	(	PUNCT
cblr-11897	930	7	2020	2020	NUM
cblr-11897	930	8	)	)	PUNCT
cblr-11897	930	9	.	.	PUNCT
cblr-11897	931	1	241	241	NUM
cblr-11897	931	2	15	15	NUM
cblr-11897	931	3	u.s.c	u.s.c	NOUN
cblr-11897	931	4	.	.	PUNCT
cblr-11897	932	1	§	§	PROPN
cblr-11897	932	2	16(e)(1	16(e)(1	NUM
cblr-11897	932	3	)	)	PUNCT
cblr-11897	932	4	.	.	PUNCT
cblr-11897	933	1	242	242	NUM
cblr-11897	933	2	u.s	u.s	PROPN
cblr-11897	933	3	.	.	PROPN
cblr-11897	933	4	dep’t	dep’t	PROPN
cblr-11897	933	5	of	of	ADP
cblr-11897	933	6	justice	justice	NOUN
cblr-11897	933	7	,	,	PUNCT
cblr-11897	933	8	just	just	ADV
cblr-11897	933	9	.	.	PUNCT
cblr-11897	934	1	manual	manual	ADJ
cblr-11897	934	2	§	§	PROPN
cblr-11897	934	3	6	6	NUM
cblr-11897	934	4	-	-	SYM
cblr-11897	934	5	4.000	4.000	NUM
cblr-11897	934	6	(	(	PUNCT
cblr-11897	934	7	2020	2020	NUM
cblr-11897	934	8	)	)	PUNCT
cblr-11897	934	9	.	.	PUNCT
cblr-11897	935	1	no	no	INTJ
cblr-11897	935	2	.	.	NOUN
cblr-11897	935	3	1	1	NUM
cblr-11897	935	4	]	]	X
cblr-11897	935	5	corporate	corporate	ADJ
cblr-11897	935	6	liability	liability	NOUN
cblr-11897	935	7	,	,	PUNCT
cblr-11897	935	8	collateral	collateral	ADJ
cblr-11897	935	9	consequences	consequence	NOUN
cblr-11897	935	10	,	,	PUNCT
cblr-11897	935	11	&	&	CCONJ
cblr-11897	935	12	capital	capital	NOUN
cblr-11897	935	13	structure	structure	NOUN
cblr-11897	935	14	63	63	NUM
cblr-11897	935	15	department	department	NOUN
cblr-11897	935	16	of	of	ADP
cblr-11897	935	17	justice	justice	NOUN
cblr-11897	935	18	(	(	PUNCT
cblr-11897	935	19	civil	civil	ADJ
cblr-11897	935	20	)	)	PUNCT
cblr-11897	935	21	assistant	assistant	NOUN
cblr-11897	935	22	attorneys	attorney	NOUN
cblr-11897	935	23	general	general	ADJ
cblr-11897	935	24	are	be	AUX
cblr-11897	935	25	authorized	authorize	VERB
cblr-11897	935	26	[	[	X
cblr-11897	935	27	to	to	ADP
cblr-11897	935	28	]	]	X
cblr-11897	936	1	[	[	X
cblr-11897	936	2	a]ccept	a]ccept	ADP
cblr-11897	936	3	offers	offer	VERB
cblr-11897	936	4	in	in	ADP
cblr-11897	936	5	compromise	compromise	NOUN
cblr-11897	936	6	of	of	ADP
cblr-11897	936	7	claims	claim	NOUN
cblr-11897	936	8	asserted	assert	VERB
cblr-11897	936	9	by	by	ADP
cblr-11897	936	10	the	the	DET
cblr-11897	936	11	united	united	PROPN
cblr-11897	936	12	states	states	PROPN
cblr-11897	936	13	in	in	ADP
cblr-11897	936	14	all	all	DET
cblr-11897	936	15	cases	case	NOUN
cblr-11897	936	16	in	in	ADP
cblr-11897	936	17	which	which	PRON
cblr-11897	936	18	a	a	DET
cblr-11897	936	19	qualified	qualified	ADJ
cblr-11897	936	20	financial	financial	ADJ
cblr-11897	936	21	expert	expert	NOUN
cblr-11897	936	22	has	have	AUX
cblr-11897	936	23	determined	determine	VERB
cblr-11897	936	24	that	that	SCONJ
cblr-11897	936	25	the	the	DET
cblr-11897	936	26	offer	offer	NOUN
cblr-11897	936	27	in	in	ADP
cblr-11897	936	28	compromise	compromise	NOUN
cblr-11897	936	29	is	be	AUX
cblr-11897	936	30	likely	likely	ADJ
cblr-11897	936	31	the	the	DET
cblr-11897	936	32	maximum	maximum	NOUN
cblr-11897	936	33	that	that	SCONJ
cblr-11897	936	34	the	the	DET
cblr-11897	936	35	offeror	offeror	NOUN
cblr-11897	936	36	has	have	VERB
cblr-11897	936	37	the	the	DET
cblr-11897	936	38	ability	ability	NOUN
cblr-11897	936	39	to	to	PART
cblr-11897	936	40	pay.243	pay.243	VERB
cblr-11897	936	41	united	united	PROPN
cblr-11897	936	42	states	states	PROPN
cblr-11897	936	43	sentencing	sentencing	NOUN
cblr-11897	936	44	commission	commission	NOUN
cblr-11897	936	45	the	the	DET
cblr-11897	936	46	court	court	NOUN
cblr-11897	936	47	shall	shall	AUX
cblr-11897	936	48	reduce	reduce	VERB
cblr-11897	936	49	the	the	DET
cblr-11897	936	50	fine	fine	NOUN
cblr-11897	936	51	below	below	ADV
cblr-11897	936	52	that	that	PRON
cblr-11897	936	53	otherwise	otherwise	ADV
cblr-11897	936	54	required	require	VERB
cblr-11897	936	55	.	.	PUNCT
cblr-11897	936	56	.	.	PUNCT
cblr-11897	936	57	.	.	PUNCT
cblr-11897	937	1	to	to	ADP
cblr-11897	937	2	the	the	DET
cblr-11897	937	3	extent	extent	NOUN
cblr-11897	937	4	that	that	SCONJ
cblr-11897	937	5	imposition	imposition	NOUN
cblr-11897	937	6	of	of	ADP
cblr-11897	937	7	such	such	ADJ
cblr-11897	937	8	fine	fine	NOUN
cblr-11897	937	9	would	would	AUX
cblr-11897	937	10	impair	impair	VERB
cblr-11897	937	11	its	its	PRON
cblr-11897	937	12	ability	ability	NOUN
cblr-11897	937	13	to	to	PART
cblr-11897	937	14	make	make	VERB
cblr-11897	937	15	restitution	restitution	NOUN
cblr-11897	937	16	to	to	ADP
cblr-11897	937	17	victims	victim	NOUN
cblr-11897	937	18	.	.	PUNCT
cblr-11897	938	1	the	the	DET
cblr-11897	938	2	court	court	NOUN
cblr-11897	938	3	may	may	AUX
cblr-11897	938	4	impose	impose	VERB
cblr-11897	938	5	a	a	DET
cblr-11897	938	6	fine	fine	NOUN
cblr-11897	938	7	below	below	ADV
cblr-11897	938	8	that	that	PRON
cblr-11897	938	9	otherwise	otherwise	ADV
cblr-11897	938	10	required	require	VERB
cblr-11897	938	11	.	.	PUNCT
cblr-11897	938	12	.	.	PUNCT
cblr-11897	938	13	.	.	PUNCT
cblr-11897	939	1	if	if	SCONJ
cblr-11897	939	2	the	the	DET
cblr-11897	939	3	court	court	NOUN
cblr-11897	939	4	finds	find	VERB
cblr-11897	939	5	that	that	SCONJ
cblr-11897	939	6	the	the	DET
cblr-11897	939	7	organization	organization	NOUN
cblr-11897	939	8	is	be	AUX
cblr-11897	939	9	not	not	PART
cblr-11897	939	10	able	able	ADJ
cblr-11897	939	11	and	and	CCONJ
cblr-11897	939	12	,	,	PUNCT
cblr-11897	939	13	even	even	ADV
cblr-11897	939	14	with	with	ADP
cblr-11897	939	15	the	the	DET
cblr-11897	939	16	use	use	NOUN
cblr-11897	939	17	of	of	ADP
cblr-11897	939	18	a	a	DET
cblr-11897	939	19	reasonable	reasonable	ADJ
cblr-11897	939	20	installment	installment	NOUN
cblr-11897	939	21	schedule	schedule	NOUN
cblr-11897	939	22	,	,	PUNCT
cblr-11897	939	23	is	be	AUX
cblr-11897	939	24	not	not	PART
cblr-11897	939	25	likely	likely	ADJ
cblr-11897	939	26	to	to	PART
cblr-11897	939	27	become	become	VERB
cblr-11897	939	28	able	able	ADJ
cblr-11897	939	29	to	to	PART
cblr-11897	939	30	pay	pay	VERB
cblr-11897	939	31	the	the	DET
cblr-11897	939	32	minimum	minimum	ADJ
cblr-11897	939	33	fine	fine	ADJ
cblr-11897	939	34	required.244	required.244	PROPN
cblr-11897	939	35	environmental	environmental	PROPN
cblr-11897	939	36	protection	protection	PROPN
cblr-11897	939	37	agency	agency	PROPN
cblr-11897	939	38	the	the	DET
cblr-11897	939	39	economic	economic	ADJ
cblr-11897	939	40	benefit	benefit	NOUN
cblr-11897	939	41	component	component	NOUN
cblr-11897	939	42	may	may	AUX
cblr-11897	939	43	be	be	AUX
cblr-11897	939	44	mitigated	mitigate	VERB
cblr-11897	939	45	where	where	SCONJ
cblr-11897	939	46	recovery	recovery	NOUN
cblr-11897	939	47	would	would	AUX
cblr-11897	939	48	result	result	VERB
cblr-11897	939	49	in	in	ADP
cblr-11897	939	50	plant	plant	NOUN
cblr-11897	939	51	closings	closing	NOUN
cblr-11897	939	52	,	,	PUNCT
cblr-11897	939	53	bankruptcy	bankruptcy	NOUN
cblr-11897	939	54	,	,	PUNCT
cblr-11897	939	55	or	or	CCONJ
cblr-11897	939	56	other	other	ADJ
cblr-11897	939	57	extreme	extreme	ADJ
cblr-11897	939	58	financial	financial	ADJ
cblr-11897	939	59	burden.245	burden.245	NOUN
cblr-11897	939	60	environmental	environmental	PROPN
cblr-11897	939	61	protection	protection	PROPN
cblr-11897	939	62	agency	agency	PROPN
cblr-11897	939	63	the	the	DET
cblr-11897	939	64	agency	agency	NOUN
cblr-11897	939	65	will	will	AUX
cblr-11897	939	66	generally	generally	ADV
cblr-11897	939	67	not	not	PART
cblr-11897	939	68	request	request	VERB
cblr-11897	939	69	penalties	penalty	NOUN
cblr-11897	939	70	that	that	PRON
cblr-11897	939	71	are	be	AUX
cblr-11897	939	72	clearly	clearly	ADV
cblr-11897	939	73	beyond	beyond	ADP
cblr-11897	939	74	the	the	DET
cblr-11897	939	75	means	mean	NOUN
cblr-11897	939	76	of	of	ADP
cblr-11897	939	77	the	the	DET
cblr-11897	939	78	violator	violator	NOUN
cblr-11897	939	79	.	.	PUNCT
cblr-11897	940	1	therefore	therefore	ADV
cblr-11897	940	2	,	,	PUNCT
cblr-11897	940	3	epa	epa	PROPN
cblr-11897	940	4	should	should	AUX
cblr-11897	940	5	consider	consider	VERB
cblr-11897	940	6	the	the	DET
cblr-11897	940	7	ability	ability	NOUN
cblr-11897	940	8	to	to	PART
cblr-11897	940	9	pay	pay	VERB
cblr-11897	940	10	a	a	DET
cblr-11897	940	11	penalty	penalty	NOUN
cblr-11897	940	12	in	in	ADP
cblr-11897	940	13	adjusting	adjust	VERB
cblr-11897	940	14	the	the	DET
cblr-11897	940	15	preliminary	preliminary	ADJ
cblr-11897	940	16	deterrence	deterrence	NOUN
cblr-11897	940	17	amount.246	amount.246	PROPN
cblr-11897	940	18	consumer	consumer	NOUN
cblr-11897	940	19	financial	financial	PROPN
cblr-11897	940	20	protection	protection	PROPN
cblr-11897	940	21	bureau	bureau	PROPN
cblr-11897	940	22	in	in	ADP
cblr-11897	940	23	determining	determine	VERB
cblr-11897	940	24	the	the	DET
cblr-11897	940	25	amount	amount	NOUN
cblr-11897	940	26	of	of	ADP
cblr-11897	940	27	any	any	DET
cblr-11897	940	28	penalty	penalty	NOUN
cblr-11897	940	29	.	.	PUNCT
cblr-11897	940	30	.	.	PUNCT
cblr-11897	940	31	.	.	PUNCT
cblr-11897	941	1	the	the	DET
cblr-11897	941	2	bureau	bureau	NOUN
cblr-11897	941	3	or	or	CCONJ
cblr-11897	941	4	the	the	DET
cblr-11897	941	5	court	court	NOUN
cblr-11897	941	6	shall	shall	AUX
cblr-11897	941	7	take	take	VERB
cblr-11897	941	8	into	into	ADP
cblr-11897	941	9	account	account	NOUN
cblr-11897	941	10	the	the	DET
cblr-11897	941	11	appropriateness	appropriateness	NOUN
cblr-11897	941	12	of	of	ADP
cblr-11897	941	13	the	the	DET
cblr-11897	941	14	penalty	penalty	NOUN
cblr-11897	941	15	with	with	ADP
cblr-11897	941	16	respect	respect	NOUN
cblr-11897	941	17	to	to	ADP
cblr-11897	941	18	the	the	DET
cblr-11897	941	19	size	size	NOUN
cblr-11897	941	20	of	of	ADP
cblr-11897	941	21	financial	financial	ADJ
cblr-11897	941	22	resources	resource	NOUN
cblr-11897	941	23	and	and	CCONJ
cblr-11897	941	24	good	good	ADJ
cblr-11897	941	25	faith	faith	NOUN
cblr-11897	941	26	of	of	ADP
cblr-11897	941	27	the	the	DET
cblr-11897	941	28	person	person	NOUN
cblr-11897	941	29	charged.247	charged.247	VERB
cblr-11897	941	30	consumer	consumer	NOUN
cblr-11897	941	31	financial	financial	PROPN
cblr-11897	941	32	protection	protection	PROPN
cblr-11897	941	33	bureau	bureau	PROPN
cblr-11897	941	34	[	[	X
cblr-11897	941	35	n]o	n]o	NOUN
cblr-11897	941	36	adjustment	adjustment	NOUN
cblr-11897	941	37	shall	shall	AUX
cblr-11897	941	38	be	be	AUX
cblr-11897	941	39	ordered	order	VERB
cblr-11897	941	40	–	–	PUNCT
cblr-11897	941	41	if	if	SCONJ
cblr-11897	941	42	it	it	PRON
cblr-11897	941	43	would	would	AUX
cblr-11897	941	44	have	have	VERB
cblr-11897	941	45	a	a	DET
cblr-11897	941	46	significantly	significantly	ADV
cblr-11897	941	47	adverse	adverse	ADJ
cblr-11897	941	48	impact	impact	NOUN
cblr-11897	941	49	upon	upon	SCONJ
cblr-11897	941	50	the	the	DET
cblr-11897	941	51	safety	safety	NOUN
cblr-11897	941	52	or	or	CCONJ
cblr-11897	941	53	soundness	soundness	NOUN
cblr-11897	941	54	of	of	ADP
cblr-11897	941	55	the	the	DET
cblr-11897	941	56	creditor	creditor	NOUN
cblr-11897	941	57	,	,	PUNCT
cblr-11897	941	58	but	but	CCONJ
cblr-11897	941	59	in	in	ADP
cblr-11897	941	60	any	any	DET
cblr-11897	941	61	such	such	ADJ
cblr-11897	941	62	case	case	NOUN
cblr-11897	941	63	,	,	PUNCT
cblr-11897	941	64	the	the	DET
cblr-11897	941	65	agency	agency	NOUN
cblr-11897	941	66	may	may	AUX
cblr-11897	941	67	–	–	PUNCT
cblr-11897	941	68	require	require	VERB
cblr-11897	941	69	a	a	DET
cblr-11897	941	70	partial	partial	ADJ
cblr-11897	941	71	adjustment	adjustment	NOUN
cblr-11897	941	72	in	in	ADP
cblr-11897	941	73	an	an	DET
cblr-11897	941	74	amount	amount	NOUN
cblr-11897	941	75	which	which	PRON
cblr-11897	941	76	does	do	AUX
cblr-11897	941	77	not	not	PART
cblr-11897	941	78	have	have	VERB
cblr-11897	941	79	such	such	DET
cblr-11897	941	80	an	an	DET
cblr-11897	941	81	impact	impact	NOUN
cblr-11897	941	82	;	;	PUNCT
cblr-11897	941	83	or	or	CCONJ
cblr-11897	941	84	243	243	NUM
cblr-11897	941	85	28	28	NUM
cblr-11897	941	86	c.f.r	c.f.r	NOUN
cblr-11897	941	87	.	.	PUNCT
cblr-11897	942	1	§	§	PROPN
cblr-11897	942	2	0.160(c)(2)(b	0.160(c)(2)(b	PROPN
cblr-11897	942	3	)	)	PUNCT
cblr-11897	942	4	.	.	PUNCT
cblr-11897	943	1	244	244	NUM
cblr-11897	943	2	u.s	u.s	PROPN
cblr-11897	943	3	.	.	PROPN
cblr-11897	943	4	sent’g	sent’g	NOUN
cblr-11897	943	5	comm’n	comm’n	NOUN
cblr-11897	943	6	,	,	PUNCT
cblr-11897	943	7	guidelines	guideline	NOUN
cblr-11897	943	8	manual	manual	NOUN
cblr-11897	943	9	,	,	PUNCT
cblr-11897	943	10	§	§	PROPN
cblr-11897	943	11	8c3.3	8c3.3	NUM
cblr-11897	943	12	(	(	PUNCT
cblr-11897	943	13	2021	2021	NUM
cblr-11897	943	14	)	)	PUNCT
cblr-11897	943	15	.	.	PUNCT
cblr-11897	944	1	245	245	NUM
cblr-11897	944	2	u.s	u.s	PROPN
cblr-11897	944	3	.	.	PROPN
cblr-11897	944	4	env’t	env’t	NUM
cblr-11897	944	5	prot	prot	NOUN
cblr-11897	944	6	.	.	PUNCT
cblr-11897	945	1	agency	agency	NOUN
cblr-11897	945	2	,	,	PUNCT
cblr-11897	945	3	clean	clean	PROPN
cblr-11897	945	4	air	air	PROPN
cblr-11897	945	5	act	act	PROPN
cblr-11897	945	6	stationary	stationary	ADJ
cblr-11897	945	7	source	source	NOUN
cblr-11897	945	8	civil	civil	ADJ
cblr-11897	945	9	penalty	penalty	NOUN
cblr-11897	945	10	policy	policy	NOUN
cblr-11897	945	11	,	,	PUNCT
cblr-11897	945	12	§	§	PROPN
cblr-11897	945	13	ii(a)(3)(b	ii(a)(3)(b	VERB
cblr-11897	945	14	)	)	PUNCT
cblr-11897	945	15	(	(	PUNCT
cblr-11897	945	16	1991	1991	NUM
cblr-11897	945	17	)	)	PUNCT
cblr-11897	945	18	.	.	PUNCT
cblr-11897	946	1	246	246	NUM
cblr-11897	946	2	u.s	u.s	PROPN
cblr-11897	946	3	.	.	PROPN
cblr-11897	946	4	env’t	env’t	PROPN
cblr-11897	946	5	prot	prot	NOUN
cblr-11897	946	6	.	.	PUNCT
cblr-11897	947	1	agency	agency	NOUN
cblr-11897	947	2	,	,	PUNCT
cblr-11897	947	3	clean	clean	PROPN
cblr-11897	947	4	air	air	PROPN
cblr-11897	947	5	act	act	PROPN
cblr-11897	947	6	stationary	stationary	ADJ
cblr-11897	947	7	source	source	NOUN
cblr-11897	947	8	civil	civil	ADJ
cblr-11897	947	9	penalty	penalty	NOUN
cblr-11897	947	10	policy	policy	NOUN
cblr-11897	947	11	,	,	PUNCT
cblr-11897	947	12	§	§	PROPN
cblr-11897	947	13	iv	iv	NUM
cblr-11897	947	14	(	(	PUNCT
cblr-11897	947	15	1991	1991	NUM
cblr-11897	947	16	)	)	PUNCT
cblr-11897	947	17	.	.	PUNCT
cblr-11897	948	1	247	247	NUM
cblr-11897	948	2	12	12	NUM
cblr-11897	948	3	u.s.c	u.s.c	NOUN
cblr-11897	948	4	.	.	PUNCT
cblr-11897	949	1	§	§	PROPN
cblr-11897	949	2	5565(c)(3	5565(c)(3	NUM
cblr-11897	949	3	)	)	PUNCT
cblr-11897	949	4	.	.	PUNCT
cblr-11897	950	1	64	64	NUM
cblr-11897	950	2	columbia	columbia	PROPN
cblr-11897	950	3	business	business	NOUN
cblr-11897	950	4	law	law	PROPN
cblr-11897	950	5	review	review	NOUN
cblr-11897	950	6	[	[	X
cblr-11897	950	7	vol	vol	NOUN
cblr-11897	950	8	.	.	PUNCT
cblr-11897	950	9	2023	2023	NUM
cblr-11897	950	10	require	require	VERB
cblr-11897	950	11	the	the	DET
cblr-11897	950	12	full	full	ADJ
cblr-11897	950	13	adjustment	adjustment	NOUN
cblr-11897	950	14	,	,	PUNCT
cblr-11897	950	15	but	but	CCONJ
cblr-11897	950	16	permit	permit	VERB
cblr-11897	950	17	the	the	DET
cblr-11897	950	18	creditor	creditor	NOUN
cblr-11897	950	19	to	to	PART
cblr-11897	950	20	make	make	VERB
cblr-11897	950	21	the	the	DET
cblr-11897	950	22	required	require	VERB
cblr-11897	950	23	adjustment	adjustment	NOUN
cblr-11897	950	24	in	in	ADP
cblr-11897	950	25	partial	partial	ADJ
cblr-11897	950	26	payments	payment	NOUN
cblr-11897	950	27	over	over	ADP
cblr-11897	950	28	an	an	DET
cblr-11897	950	29	extended	extended	ADJ
cblr-11897	950	30	period	period	NOUN
cblr-11897	950	31	of	of	ADP
cblr-11897	950	32	time	time	NOUN
cblr-11897	950	33	which	which	PRON
cblr-11897	950	34	the	the	DET
cblr-11897	950	35	agency	agency	NOUN
cblr-11897	950	36	considers	consider	VERB
cblr-11897	950	37	to	to	PART
cblr-11897	950	38	be	be	AUX
cblr-11897	950	39	reasonable	reasonable	ADJ
cblr-11897	950	40	,	,	PUNCT
cblr-11897	950	41	if	if	SCONJ
cblr-11897	950	42	the	the	DET
cblr-11897	950	43	agency	agency	NOUN
cblr-11897	950	44	determines	determine	VERB
cblr-11897	950	45	that	that	SCONJ
cblr-11897	950	46	a	a	DET
cblr-11897	950	47	partial	partial	ADJ
cblr-11897	950	48	adjustment	adjustment	NOUN
cblr-11897	950	49	or	or	CCONJ
cblr-11897	950	50	making	make	VERB
cblr-11897	950	51	partial	partial	ADJ
cblr-11897	950	52	payments	payment	NOUN
cblr-11897	950	53	over	over	ADP
cblr-11897	950	54	an	an	DET
cblr-11897	950	55	extended	extended	ADJ
cblr-11897	950	56	period	period	NOUN
cblr-11897	950	57	is	be	AUX
cblr-11897	950	58	necessary	necessary	ADJ
cblr-11897	950	59	to	to	PART
cblr-11897	950	60	avoid	avoid	VERB
cblr-11897	950	61	causing	cause	VERB
cblr-11897	950	62	the	the	DET
cblr-11897	950	63	creditor	creditor	NOUN
cblr-11897	950	64	to	to	PART
cblr-11897	950	65	become	become	VERB
cblr-11897	950	66	undercapitalized	undercapitalized	ADJ
cblr-11897	950	67	pursuant	pursuant	NOUN
cblr-11897	950	68	to	to	ADP
cblr-11897	950	69	section	section	NOUN
cblr-11897	950	70	38	38	NUM
cblr-11897	950	71	of	of	ADP
cblr-11897	950	72	the	the	DET
cblr-11897	950	73	federal	federal	ADJ
cblr-11897	950	74	deposit	deposit	NOUN
cblr-11897	950	75	insurance	insurance	NOUN
cblr-11897	950	76	act.248	act.248	PROPN
cblr-11897	950	77	consumer	consumer	PROPN
cblr-11897	950	78	financial	financial	PROPN
cblr-11897	950	79	protection	protection	PROPN
cblr-11897	950	80	bureau	bureau	PROPN
cblr-11897	950	81	in	in	ADP
cblr-11897	950	82	determining	determine	VERB
cblr-11897	950	83	the	the	DET
cblr-11897	950	84	amount	amount	NOUN
cblr-11897	950	85	of	of	ADP
cblr-11897	950	86	a	a	DET
cblr-11897	950	87	penalty	penalty	NOUN
cblr-11897	950	88	.	.	PUNCT
cblr-11897	950	89	.	.	PUNCT
cblr-11897	950	90	.	.	PUNCT
cblr-11897	951	1	consideration	consideration	NOUN
cblr-11897	951	2	shall	shall	AUX
cblr-11897	951	3	be	be	AUX
cblr-11897	951	4	given	give	VERB
cblr-11897	951	5	to	to	ADP
cblr-11897	951	6	such	such	ADJ
cblr-11897	951	7	factors	factor	NOUN
cblr-11897	951	8	as	as	ADP
cblr-11897	951	9	the	the	DET
cblr-11897	951	10	gravity	gravity	NOUN
cblr-11897	951	11	of	of	ADP
cblr-11897	951	12	the	the	DET
cblr-11897	951	13	offense	offense	NOUN
cblr-11897	951	14	,	,	PUNCT
cblr-11897	951	15	any	any	DET
cblr-11897	951	16	history	history	NOUN
cblr-11897	951	17	of	of	ADP
cblr-11897	951	18	prior	prior	ADJ
cblr-11897	951	19	offenses	offense	NOUN
cblr-11897	951	20	(	(	PUNCT
cblr-11897	951	21	including	include	VERB
cblr-11897	951	22	offenses	offense	NOUN
cblr-11897	951	23	occurring	occur	VERB
cblr-11897	951	24	before	before	ADP
cblr-11897	951	25	december	december	PROPN
cblr-11897	951	26	15	15	NUM
cblr-11897	951	27	,	,	PUNCT
cblr-11897	951	28	1989	1989	NUM
cblr-11897	951	29	)	)	PUNCT
cblr-11897	951	30	,	,	PUNCT
cblr-11897	951	31	ability	ability	NOUN
cblr-11897	951	32	to	to	PART
cblr-11897	951	33	pay	pay	VERB
cblr-11897	951	34	the	the	DET
cblr-11897	951	35	penalty	penalty	NOUN
cblr-11897	951	36	,	,	PUNCT
cblr-11897	951	37	injury	injury	NOUN
cblr-11897	951	38	to	to	ADP
cblr-11897	951	39	the	the	DET
cblr-11897	951	40	public	public	NOUN
cblr-11897	951	41	,	,	PUNCT
cblr-11897	951	42	benefits	benefit	NOUN
cblr-11897	951	43	received	receive	VERB
cblr-11897	951	44	,	,	PUNCT
cblr-11897	951	45	deterrence	deterrence	NOUN
cblr-11897	951	46	of	of	ADP
cblr-11897	951	47	future	future	ADJ
cblr-11897	951	48	violations	violation	NOUN
cblr-11897	951	49	,	,	PUNCT
cblr-11897	951	50	and	and	CCONJ
cblr-11897	951	51	such	such	ADJ
cblr-11897	951	52	other	other	ADJ
cblr-11897	951	53	factors	factor	NOUN
cblr-11897	951	54	as	as	SCONJ
cblr-11897	951	55	the	the	DET
cblr-11897	951	56	director	director	NOUN
cblr-11897	951	57	may	may	AUX
cblr-11897	951	58	determine	determine	VERB
cblr-11897	951	59	in	in	ADP
cblr-11897	951	60	regulations	regulation	NOUN
cblr-11897	951	61	to	to	PART
cblr-11897	951	62	be	be	AUX
cblr-11897	951	63	appropriate.249	appropriate.249	PROPN
cblr-11897	951	64	securities	securities	PROPN
cblr-11897	951	65	and	and	CCONJ
cblr-11897	951	66	exchange	exchange	PROPN
cblr-11897	951	67	commission	commission	NOUN
cblr-11897	951	68	in	in	ADP
cblr-11897	951	69	any	any	DET
cblr-11897	951	70	proceeding	proceeding	NOUN
cblr-11897	951	71	in	in	ADP
cblr-11897	951	72	which	which	PRON
cblr-11897	951	73	the	the	DET
cblr-11897	951	74	commission	commission	NOUN
cblr-11897	951	75	or	or	CCONJ
cblr-11897	951	76	the	the	DET
cblr-11897	951	77	appropriate	appropriate	ADJ
cblr-11897	951	78	regulatory	regulatory	ADJ
cblr-11897	951	79	agency	agency	NOUN
cblr-11897	951	80	may	may	AUX
cblr-11897	951	81	impose	impose	VERB
cblr-11897	951	82	a	a	DET
cblr-11897	951	83	penalty	penalty	NOUN
cblr-11897	951	84	under	under	ADP
cblr-11897	951	85	this	this	DET
cblr-11897	951	86	section	section	NOUN
cblr-11897	951	87	,	,	PUNCT
cblr-11897	951	88	a	a	DET
cblr-11897	951	89	respondent	respondent	NOUN
cblr-11897	951	90	may	may	AUX
cblr-11897	951	91	present	present	VERB
cblr-11897	951	92	evidence	evidence	NOUN
cblr-11897	951	93	of	of	ADP
cblr-11897	951	94	the	the	DET
cblr-11897	951	95	respondent	respondent	NOUN
cblr-11897	951	96	’s	’s	PART
cblr-11897	951	97	ability	ability	NOUN
cblr-11897	951	98	to	to	PART
cblr-11897	951	99	pay	pay	VERB
cblr-11897	951	100	such	such	ADJ
cblr-11897	951	101	penalty	penalty	NOUN
cblr-11897	951	102	.	.	PUNCT
cblr-11897	952	1	the	the	DET
cblr-11897	952	2	commission	commission	NOUN
cblr-11897	952	3	or	or	CCONJ
cblr-11897	952	4	the	the	DET
cblr-11897	952	5	appropriate	appropriate	ADJ
cblr-11897	952	6	regulatory	regulatory	ADJ
cblr-11897	952	7	agency	agency	NOUN
cblr-11897	952	8	may	may	AUX
cblr-11897	952	9	,	,	PUNCT
cblr-11897	952	10	in	in	ADP
cblr-11897	952	11	its	its	PRON
cblr-11897	952	12	discretion	discretion	NOUN
cblr-11897	952	13	,	,	PUNCT
cblr-11897	952	14	consider	consider	VERB
cblr-11897	952	15	such	such	ADJ
cblr-11897	952	16	evidence	evidence	NOUN
cblr-11897	952	17	in	in	ADP
cblr-11897	952	18	determining	determine	VERB
cblr-11897	952	19	whether	whether	SCONJ
cblr-11897	952	20	such	such	ADJ
cblr-11897	952	21	penalty	penalty	NOUN
cblr-11897	952	22	is	be	AUX
cblr-11897	952	23	in	in	ADP
cblr-11897	952	24	the	the	DET
cblr-11897	952	25	public	public	ADJ
cblr-11897	952	26	interest	interest	NOUN
cblr-11897	952	27	.	.	PUNCT
cblr-11897	953	1	such	such	ADJ
cblr-11897	953	2	evidence	evidence	NOUN
cblr-11897	953	3	may	may	AUX
cblr-11897	953	4	relate	relate	VERB
cblr-11897	953	5	to	to	ADP
cblr-11897	953	6	the	the	DET
cblr-11897	953	7	extent	extent	NOUN
cblr-11897	953	8	of	of	ADP
cblr-11897	953	9	such	such	ADJ
cblr-11897	953	10	person	person	NOUN
cblr-11897	953	11	’s	’s	PART
cblr-11897	953	12	ability	ability	NOUN
cblr-11897	953	13	to	to	PART
cblr-11897	953	14	continue	continue	VERB
cblr-11897	953	15	in	in	ADP
cblr-11897	953	16	business	business	NOUN
cblr-11897	953	17	and	and	CCONJ
cblr-11897	953	18	the	the	DET
cblr-11897	953	19	collectability	collectability	NOUN
cblr-11897	953	20	of	of	ADP
cblr-11897	953	21	a	a	DET
cblr-11897	953	22	penalty	penalty	NOUN
cblr-11897	953	23	,	,	PUNCT
cblr-11897	953	24	taking	take	VERB
cblr-11897	953	25	into	into	ADP
cblr-11897	953	26	account	account	NOUN
cblr-11897	953	27	any	any	DET
cblr-11897	953	28	other	other	ADJ
cblr-11897	953	29	claims	claim	NOUN
cblr-11897	953	30	of	of	ADP
cblr-11897	953	31	the	the	DET
cblr-11897	953	32	united	united	PROPN
cblr-11897	953	33	states	states	PROPN
cblr-11897	953	34	or	or	CCONJ
cblr-11897	953	35	third	third	ADJ
cblr-11897	953	36	parties	party	NOUN
cblr-11897	953	37	upon	upon	SCONJ
cblr-11897	953	38	such	such	ADJ
cblr-11897	953	39	person	person	NOUN
cblr-11897	953	40	’s	’s	PART
cblr-11897	953	41	assets	asset	NOUN
cblr-11897	953	42	and	and	CCONJ
cblr-11897	953	43	the	the	DET
cblr-11897	953	44	amount	amount	NOUN
cblr-11897	953	45	of	of	ADP
cblr-11897	953	46	such	such	ADJ
cblr-11897	953	47	person	person	NOUN
cblr-11897	953	48	’s	’s	PART
cblr-11897	953	49	assets.250	assets.250	PROPN
cblr-11897	953	50	commodity	commodity	PROPN
cblr-11897	953	51	futures	future	NOUN
cblr-11897	953	52	trading	trading	NOUN
cblr-11897	953	53	commission	commission	NOUN
cblr-11897	953	54	the	the	DET
cblr-11897	953	55	commission	commission	NOUN
cblr-11897	953	56	may	may	AUX
cblr-11897	953	57	settle	settle	VERB
cblr-11897	953	58	claims	claim	NOUN
cblr-11897	953	59	.	.	PUNCT
cblr-11897	953	60	.	.	PUNCT
cblr-11897	953	61	.	.	PUNCT
cblr-11897	954	1	at	at	ADP
cblr-11897	954	2	less	less	ADJ
cblr-11897	954	3	than	than	ADP
cblr-11897	954	4	the	the	DET
cblr-11897	954	5	principal	principal	ADJ
cblr-11897	954	6	amount	amount	NOUN
cblr-11897	954	7	of	of	ADP
cblr-11897	954	8	the	the	DET
cblr-11897	954	9	claim	claim	NOUN
cblr-11897	954	10	if	if	SCONJ
cblr-11897	954	11	.	.	PUNCT
cblr-11897	954	12	.	.	PUNCT
cblr-11897	954	13	.	.	PUNCT
cblr-11897	955	1	[	[	X
cblr-11897	955	2	t]he	t]he	X
cblr-11897	955	3	debtor	debtor	NOUN
cblr-11897	955	4	shows	show	VERB
cblr-11897	955	5	an	an	DET
cblr-11897	955	6	inability	inability	NOUN
cblr-11897	955	7	to	to	PART
cblr-11897	955	8	pay	pay	VERB
cblr-11897	955	9	the	the	DET
cblr-11897	955	10	full	full	ADJ
cblr-11897	955	11	amount	amount	NOUN
cblr-11897	955	12	within	within	ADP
cblr-11897	955	13	a	a	DET
cblr-11897	955	14	reasonable	reasonable	ADJ
cblr-11897	955	15	period	period	NOUN
cblr-11897	955	16	of	of	ADP
cblr-11897	955	17	time	time	NOUN
cblr-11897	955	18	;	;	PUNCT
cblr-11897	955	19	.	.	PUNCT
cblr-11897	955	20	.	.	PUNCT
cblr-11897	956	1	.	.	PUNCT
cblr-11897	957	1	or	or	CCONJ
cblr-11897	957	2	[	[	X
cblr-11897	957	3	t]he	t]he	ADJ
cblr-11897	957	4	commission	commission	PROPN
cblr-11897	957	5	’s	’s	PART
cblr-11897	957	6	enforcement	enforcement	NOUN
cblr-11897	957	7	policy	policy	NOUN
cblr-11897	957	8	would	would	AUX
cblr-11897	957	9	be	be	AUX
cblr-11897	957	10	served	serve	VERB
cblr-11897	957	11	by	by	ADP
cblr-11897	957	12	settlement	settlement	NOUN
cblr-11897	957	13	of	of	ADP
cblr-11897	957	14	the	the	DET
cblr-11897	957	15	claim	claim	NOUN
cblr-11897	957	16	for	for	ADP
cblr-11897	957	17	less	less	ADJ
cblr-11897	957	18	than	than	ADP
cblr-11897	957	19	the	the	DET
cblr-11897	957	20	full	full	ADJ
cblr-11897	957	21	amount.251	amount.251	PROPN
cblr-11897	957	22	federal	federal	PROPN
cblr-11897	957	23	reserve	reserve	PROPN
cblr-11897	957	24	board	board	PROPN
cblr-11897	957	25	procedures	procedure	NOUN
cblr-11897	957	26	require	require	VERB
cblr-11897	957	27	that	that	SCONJ
cblr-11897	957	28	before	before	ADP
cblr-11897	957	29	the	the	DET
cblr-11897	957	30	setting	setting	NOUN
cblr-11897	957	31	of	of	ADP
cblr-11897	957	32	any	any	DET
cblr-11897	957	33	final	final	ADJ
cblr-11897	957	34	penalty	penalty	NOUN
cblr-11897	957	35	amount	amount	NOUN
cblr-11897	957	36	,	,	PUNCT
cblr-11897	957	37	the	the	DET
cblr-11897	957	38	parties	party	NOUN
cblr-11897	957	39	to	to	PART
cblr-11897	957	40	be	be	AUX
cblr-11897	957	41	assessed	assess	VERB
cblr-11897	957	42	248	248	NUM
cblr-11897	957	43	15	15	NUM
cblr-11897	957	44	u.s.c	u.s.c	NOUN
cblr-11897	957	45	.	.	PUNCT
cblr-11897	958	1	§	§	PROPN
cblr-11897	958	2	1607(e)(3	1607(e)(3	NUM
cblr-11897	958	3	)	)	PUNCT
cblr-11897	958	4	.	.	PUNCT
cblr-11897	959	1	249	249	NUM
cblr-11897	959	2	15	15	NUM
cblr-11897	959	3	u.s.c	u.s.c	NOUN
cblr-11897	959	4	.	.	PUNCT
cblr-11897	960	1	§	§	PROPN
cblr-11897	960	2	1717(b)(3	1717(b)(3	NUM
cblr-11897	960	3	)	)	PUNCT
cblr-11897	960	4	.	.	PUNCT
cblr-11897	961	1	250	250	NUM
cblr-11897	961	2	15	15	NUM
cblr-11897	961	3	u.s.c	u.s.c	NOUN
cblr-11897	961	4	.	.	PUNCT
cblr-11897	962	1	§	§	PROPN
cblr-11897	962	2	78u-2(d	78u-2(d	NUM
cblr-11897	962	3	)	)	PUNCT
cblr-11897	962	4	.	.	PUNCT
cblr-11897	963	1	251	251	NUM
cblr-11897	963	2	17	17	NUM
cblr-11897	963	3	c.f.r	c.f.r	NOUN
cblr-11897	963	4	.	.	PUNCT
cblr-11897	964	1	§	§	PROPN
cblr-11897	964	2	143.5	143.5	NUM
cblr-11897	964	3	.	.	PUNCT
cblr-11897	965	1	no	no	INTJ
cblr-11897	965	2	.	.	NOUN
cblr-11897	965	3	1	1	NUM
cblr-11897	965	4	]	]	X
cblr-11897	965	5	corporate	corporate	ADJ
cblr-11897	965	6	liability	liability	NOUN
cblr-11897	965	7	,	,	PUNCT
cblr-11897	965	8	collateral	collateral	ADJ
cblr-11897	965	9	consequences	consequence	NOUN
cblr-11897	965	10	,	,	PUNCT
cblr-11897	965	11	&	&	CCONJ
cblr-11897	965	12	capital	capital	NOUN
cblr-11897	965	13	structure	structure	NOUN
cblr-11897	965	14	65	65	NUM
cblr-11897	965	15	be	be	AUX
cblr-11897	965	16	offered	offer	VERB
cblr-11897	965	17	the	the	DET
cblr-11897	965	18	opportunity	opportunity	NOUN
cblr-11897	965	19	to	to	PART
cblr-11897	965	20	provide	provide	VERB
cblr-11897	965	21	board	board	NOUN
cblr-11897	965	22	staff	staff	NOUN
cblr-11897	965	23	with	with	ADP
cblr-11897	965	24	any	any	DET
cblr-11897	965	25	evidence	evidence	NOUN
cblr-11897	965	26	,	,	PUNCT
cblr-11897	965	27	including	include	VERB
cblr-11897	965	28	financial	financial	ADJ
cblr-11897	965	29	factors	factor	NOUN
cblr-11897	965	30	,	,	PUNCT
cblr-11897	965	31	that	that	PRON
cblr-11897	965	32	would	would	AUX
cblr-11897	965	33	either	either	CCONJ
cblr-11897	965	34	weigh	weigh	VERB
cblr-11897	965	35	against	against	ADP
cblr-11897	965	36	assessment	assessment	NOUN
cblr-11897	965	37	or	or	CCONJ
cblr-11897	965	38	mitigate	mitigate	VERB
cblr-11897	965	39	the	the	DET
cblr-11897	965	40	amount	amount	NOUN
cblr-11897	965	41	of	of	ADP
cblr-11897	965	42	the	the	DET
cblr-11897	965	43	proposed	propose	VERB
cblr-11897	965	44	penalty.252	penalty.252	PROPN
cblr-11897	965	45	federal	federal	ADJ
cblr-11897	965	46	trade	trade	NOUN
cblr-11897	965	47	commission	commission	PROPN
cblr-11897	965	48	in	in	ADP
cblr-11897	965	49	determining	determine	VERB
cblr-11897	965	50	the	the	DET
cblr-11897	965	51	amount	amount	NOUN
cblr-11897	965	52	of	of	ADP
cblr-11897	965	53	such	such	DET
cblr-11897	965	54	a	a	DET
cblr-11897	965	55	civil	civil	ADJ
cblr-11897	965	56	penalty	penalty	NOUN
cblr-11897	965	57	,	,	PUNCT
cblr-11897	965	58	the	the	DET
cblr-11897	965	59	court	court	NOUN
cblr-11897	965	60	shall	shall	AUX
cblr-11897	965	61	take	take	VERB
cblr-11897	965	62	into	into	ADP
cblr-11897	965	63	account	account	NOUN
cblr-11897	965	64	the	the	DET
cblr-11897	965	65	degree	degree	NOUN
cblr-11897	965	66	of	of	ADP
cblr-11897	965	67	culpability	culpability	NOUN
cblr-11897	965	68	,	,	PUNCT
cblr-11897	965	69	any	any	DET
cblr-11897	965	70	history	history	NOUN
cblr-11897	965	71	of	of	ADP
cblr-11897	965	72	prior	prior	ADJ
cblr-11897	965	73	such	such	ADJ
cblr-11897	965	74	conduct	conduct	NOUN
cblr-11897	965	75	,	,	PUNCT
cblr-11897	965	76	ability	ability	NOUN
cblr-11897	965	77	to	to	PART
cblr-11897	965	78	pay	pay	VERB
cblr-11897	965	79	,	,	PUNCT
cblr-11897	965	80	effect	effect	NOUN
cblr-11897	965	81	on	on	ADP
cblr-11897	965	82	ability	ability	NOUN
cblr-11897	965	83	to	to	PART
cblr-11897	965	84	continue	continue	VERB
cblr-11897	965	85	to	to	PART
cblr-11897	965	86	do	do	VERB
cblr-11897	965	87	business	business	NOUN
cblr-11897	965	88	,	,	PUNCT
cblr-11897	965	89	and	and	CCONJ
cblr-11897	965	90	such	such	ADJ
cblr-11897	965	91	other	other	ADJ
cblr-11897	965	92	matters	matter	NOUN
cblr-11897	965	93	as	as	SCONJ
cblr-11897	965	94	justice	justice	NOUN
cblr-11897	965	95	may	may	AUX
cblr-11897	965	96	require.253	require.253	VERB
cblr-11897	965	97	federal	federal	ADJ
cblr-11897	965	98	housing	housing	PROPN
cblr-11897	965	99	finance	finance	NOUN
cblr-11897	965	100	agency	agency	NOUN
cblr-11897	965	101	in	in	ADP
cblr-11897	965	102	determining	determine	VERB
cblr-11897	965	103	the	the	DET
cblr-11897	965	104	amount	amount	NOUN
cblr-11897	965	105	of	of	ADP
cblr-11897	965	106	a	a	DET
cblr-11897	965	107	penalty	penalty	NOUN
cblr-11897	965	108	under	under	ADP
cblr-11897	965	109	this	this	DET
cblr-11897	965	110	section	section	NOUN
cblr-11897	965	111	,	,	PUNCT
cblr-11897	965	112	the	the	DET
cblr-11897	965	113	director	director	NOUN
cblr-11897	965	114	shall	shall	AUX
cblr-11897	965	115	give	give	VERB
cblr-11897	965	116	consideration	consideration	NOUN
cblr-11897	965	117	to	to	ADP
cblr-11897	965	118	such	such	ADJ
cblr-11897	965	119	factors	factor	NOUN
cblr-11897	965	120	as	as	ADP
cblr-11897	965	121	the	the	DET
cblr-11897	965	122	gravity	gravity	NOUN
cblr-11897	965	123	of	of	ADP
cblr-11897	965	124	the	the	DET
cblr-11897	965	125	violation	violation	NOUN
cblr-11897	965	126	,	,	PUNCT
cblr-11897	965	127	any	any	DET
cblr-11897	965	128	history	history	NOUN
cblr-11897	965	129	of	of	ADP
cblr-11897	965	130	prior	prior	ADJ
cblr-11897	965	131	violations	violation	NOUN
cblr-11897	965	132	,	,	PUNCT
cblr-11897	965	133	the	the	DET
cblr-11897	965	134	effect	effect	NOUN
cblr-11897	965	135	of	of	ADP
cblr-11897	965	136	the	the	DET
cblr-11897	965	137	penalty	penalty	NOUN
cblr-11897	965	138	on	on	ADP
cblr-11897	965	139	the	the	DET
cblr-11897	965	140	safety	safety	NOUN
cblr-11897	965	141	and	and	CCONJ
cblr-11897	965	142	soundness	soundness	NOUN
cblr-11897	965	143	of	of	ADP
cblr-11897	965	144	the	the	DET
cblr-11897	965	145	regulated	regulated	ADJ
cblr-11897	965	146	entity	entity	NOUN
cblr-11897	965	147	,	,	PUNCT
cblr-11897	965	148	any	any	DET
cblr-11897	965	149	injury	injury	NOUN
cblr-11897	965	150	to	to	ADP
cblr-11897	965	151	the	the	DET
cblr-11897	965	152	public	public	NOUN
cblr-11897	965	153	,	,	PUNCT
cblr-11897	965	154	any	any	DET
cblr-11897	965	155	benefits	benefit	NOUN
cblr-11897	965	156	received	receive	VERB
cblr-11897	965	157	,	,	PUNCT
cblr-11897	965	158	and	and	CCONJ
cblr-11897	965	159	deterrence	deterrence	NOUN
cblr-11897	965	160	of	of	ADP
cblr-11897	965	161	future	future	ADJ
cblr-11897	965	162	violations	violation	NOUN
cblr-11897	965	163	,	,	PUNCT
cblr-11897	965	164	and	and	CCONJ
cblr-11897	965	165	any	any	DET
cblr-11897	965	166	other	other	ADJ
cblr-11897	965	167	factors	factor	NOUN
cblr-11897	965	168	the	the	DET
cblr-11897	965	169	director	director	NOUN
cblr-11897	965	170	may	may	AUX
cblr-11897	965	171	determine	determine	VERB
cblr-11897	965	172	by	by	ADP
cblr-11897	965	173	regulation	regulation	NOUN
cblr-11897	965	174	to	to	PART
cblr-11897	965	175	be	be	AUX
cblr-11897	965	176	appropriate.254	appropriate.254	ADV
cblr-11897	965	177	federal	federal	ADJ
cblr-11897	965	178	deposit	deposit	NOUN
cblr-11897	965	179	insurance	insurance	NOUN
cblr-11897	965	180	corporation	corporation	NOUN
cblr-11897	965	181	in	in	ADP
cblr-11897	965	182	determining	determine	VERB
cblr-11897	965	183	the	the	DET
cblr-11897	965	184	amount	amount	NOUN
cblr-11897	965	185	of	of	ADP
cblr-11897	965	186	any	any	DET
cblr-11897	965	187	penalty	penalty	NOUN
cblr-11897	965	188	imposed	impose	VERB
cblr-11897	965	189	.	.	PUNCT
cblr-11897	965	190	.	.	PUNCT
cblr-11897	965	191	.	.	PUNCT
cblr-11897	966	1	the	the	DET
cblr-11897	966	2	appropriate	appropriate	ADJ
cblr-11897	966	3	agency	agency	NOUN
cblr-11897	966	4	shall	shall	AUX
cblr-11897	966	5	take	take	VERB
cblr-11897	966	6	into	into	ADP
cblr-11897	966	7	account	account	NOUN
cblr-11897	966	8	the	the	DET
cblr-11897	966	9	appropriateness	appropriateness	NOUN
cblr-11897	966	10	of	of	ADP
cblr-11897	966	11	the	the	DET
cblr-11897	966	12	penalty	penalty	NOUN
cblr-11897	966	13	with	with	ADP
cblr-11897	966	14	respect	respect	NOUN
cblr-11897	966	15	to	to	ADP
cblr-11897	966	16	—	—	PUNCT
cblr-11897	966	17	the	the	DET
cblr-11897	966	18	size	size	NOUN
cblr-11897	966	19	of	of	ADP
cblr-11897	966	20	financial	financial	ADJ
cblr-11897	966	21	resources	resource	NOUN
cblr-11897	966	22	and	and	CCONJ
cblr-11897	966	23	good	good	ADJ
cblr-11897	966	24	faith	faith	NOUN
cblr-11897	966	25	of	of	ADP
cblr-11897	966	26	the	the	DET
cblr-11897	966	27	insured	insure	VERB
cblr-11897	966	28	depository	depository	NOUN
cblr-11897	966	29	institution	institution	NOUN
cblr-11897	966	30	or	or	CCONJ
cblr-11897	966	31	other	other	ADJ
cblr-11897	966	32	person	person	NOUN
cblr-11897	966	33	charged.255	charged.255	PROPN
cblr-11897	966	34	department	department	NOUN
cblr-11897	966	35	of	of	ADP
cblr-11897	966	36	health	health	PROPN
cblr-11897	966	37	and	and	CCONJ
cblr-11897	966	38	human	human	ADJ
cblr-11897	966	39	services	service	NOUN
cblr-11897	966	40	factors	factor	NOUN
cblr-11897	966	41	considered	consider	VERB
cblr-11897	966	42	in	in	ADP
cblr-11897	966	43	determining	determine	VERB
cblr-11897	966	44	the	the	DET
cblr-11897	966	45	amount	amount	NOUN
cblr-11897	966	46	of	of	ADP
cblr-11897	966	47	a	a	DET
cblr-11897	966	48	civil	civil	ADJ
cblr-11897	966	49	money	money	NOUN
cblr-11897	966	50	penalty	penalty	NOUN
cblr-11897	966	51	.	.	PUNCT
cblr-11897	966	52	.	.	PUNCT
cblr-11897	966	53	.	.	PUNCT
cblr-11897	967	1	[	[	X
cblr-11897	967	2	include	include	VERB
cblr-11897	967	3	t]he	t]he	ADV
cblr-11897	967	4	financial	financial	ADJ
cblr-11897	967	5	condition	condition	NOUN
cblr-11897	967	6	of	of	ADP
cblr-11897	967	7	the	the	DET
cblr-11897	967	8	covered	covered	ADJ
cblr-11897	967	9	entity	entity	NOUN
cblr-11897	967	10	or	or	CCONJ
cblr-11897	967	11	business	business	NOUN
cblr-11897	967	12	associate	associate	NOUN
cblr-11897	967	13	,	,	PUNCT
cblr-11897	967	14	consideration	consideration	NOUN
cblr-11897	967	15	of	of	ADP
cblr-11897	967	16	which	which	PRON
cblr-11897	967	17	may	may	AUX
cblr-11897	967	18	include	include	VERB
cblr-11897	967	19	but	but	CCONJ
cblr-11897	967	20	is	be	AUX
cblr-11897	967	21	not	not	PART
cblr-11897	967	22	limited	limit	VERB
cblr-11897	967	23	to	to	ADP
cblr-11897	967	24	...	...	PUNCT
cblr-11897	968	1	[	[	X
cblr-11897	968	2	w]hether	w]hether	ADP
cblr-11897	968	3	the	the	DET
cblr-11897	968	4	imposition	imposition	NOUN
cblr-11897	968	5	of	of	ADP
cblr-11897	968	6	a	a	DET
cblr-11897	968	7	civil	civil	ADJ
cblr-11897	968	8	money	money	NOUN
cblr-11897	968	9	penalty	penalty	NOUN
cblr-11897	968	10	would	would	AUX
cblr-11897	968	11	jeopardize	jeopardize	VERB
cblr-11897	968	12	the	the	DET
cblr-11897	968	13	ability	ability	NOUN
cblr-11897	968	14	of	of	ADP
cblr-11897	968	15	the	the	DET
cblr-11897	968	16	covered	covered	ADJ
cblr-11897	968	17	entity	entity	NOUN
cblr-11897	968	18	or	or	CCONJ
cblr-11897	968	19	business	business	NOUN
cblr-11897	968	20	associate	associate	NOUN
cblr-11897	968	21	to	to	PART
cblr-11897	968	22	continue	continue	VERB
cblr-11897	968	23	to	to	PART
cblr-11897	968	24	provide	provide	VERB
cblr-11897	968	25	,	,	PUNCT
cblr-11897	968	26	or	or	CCONJ
cblr-11897	968	27	to	to	PART
cblr-11897	968	28	pay	pay	VERB
cblr-11897	968	29	for	for	ADP
cblr-11897	968	30	,	,	PUNCT
cblr-11897	968	31	health	health	NOUN
cblr-11897	968	32	care.256	care.256	PROPN
cblr-11897	968	33	252	252	NUM
cblr-11897	968	34	fed	fed	PROPN
cblr-11897	968	35	.	.	PUNCT
cblr-11897	969	1	rsrv	rsrv	PROPN
cblr-11897	969	2	.	.	PUNCT
cblr-11897	970	1	bank	bank	PROPN
cblr-11897	970	2	,	,	PUNCT
cblr-11897	970	3	sr	sr	PROPN
cblr-11897	970	4	91	91	NUM
cblr-11897	970	5	-	-	SYM
cblr-11897	970	6	13	13	NUM
cblr-11897	970	7	,	,	PUNCT
cblr-11897	970	8	civil	civil	ADJ
cblr-11897	970	9	money	money	NOUN
cblr-11897	970	10	penalties	penalty	NOUN
cblr-11897	970	11	and	and	CCONJ
cblr-11897	970	12	the	the	DET
cblr-11897	970	13	use	use	NOUN
cblr-11897	970	14	of	of	ADP
cblr-11897	970	15	the	the	DET
cblr-11897	970	16	civil	civil	ADJ
cblr-11897	970	17	money	money	NOUN
cblr-11897	970	18	penalty	penalty	NOUN
cblr-11897	970	19	assessment	assessment	NOUN
cblr-11897	970	20	matrix	matrix	NOUN
cblr-11897	970	21	(	(	PUNCT
cblr-11897	970	22	1991	1991	NUM
cblr-11897	970	23	)	)	PUNCT
cblr-11897	970	24	.	.	PUNCT
cblr-11897	971	1	253	253	NUM
cblr-11897	971	2	15	15	NUM
cblr-11897	971	3	u.s.c	u.s.c	NOUN
cblr-11897	971	4	.	.	PUNCT
cblr-11897	972	1	§	§	PROPN
cblr-11897	972	2	45(m)(1)(c	45(m)(1)(c	PROPN
cblr-11897	972	3	)	)	PUNCT
cblr-11897	972	4	.	.	PUNCT
cblr-11897	973	1	254	254	NUM
cblr-11897	973	2	12	12	NUM
cblr-11897	973	3	u.s.c	u.s.c	NOUN
cblr-11897	973	4	.	.	PUNCT
cblr-11897	974	1	§	§	PROPN
cblr-11897	974	2	4636(c)(2	4636(c)(2	NOUN
cblr-11897	974	3	)	)	PUNCT
cblr-11897	974	4	.	.	PUNCT
cblr-11897	975	1	255	255	NUM
cblr-11897	975	2	12	12	NUM
cblr-11897	975	3	u.s.c	u.s.c	NOUN
cblr-11897	975	4	.	.	PUNCT
cblr-11897	976	1	§	§	PROPN
cblr-11897	976	2	1818(i)(2)(g	1818(i)(2)(g	NOUN
cblr-11897	976	3	)	)	PUNCT
cblr-11897	976	4	.	.	PUNCT
cblr-11897	977	1	256	256	NUM
cblr-11897	977	2	45	45	NUM
cblr-11897	977	3	c.f.r	c.f.r	NOUN
cblr-11897	977	4	.	.	PUNCT
cblr-11897	978	1	§	§	PROPN
cblr-11897	978	2	160.408(d	160.408(d	NUM
cblr-11897	978	3	)	)	PUNCT
cblr-11897	978	4	.	.	PUNCT
cblr-11897	979	1	66	66	NUM
cblr-11897	979	2	columbia	columbia	PROPN
cblr-11897	979	3	business	business	NOUN
cblr-11897	979	4	law	law	PROPN
cblr-11897	979	5	review	review	NOUN
cblr-11897	979	6	[	[	X
cblr-11897	979	7	vol	vol	NOUN
cblr-11897	979	8	.	.	PUNCT
cblr-11897	979	9	2023	2023	NUM
cblr-11897	979	10	mining	mining	NOUN
cblr-11897	979	11	safety	safety	NOUN
cblr-11897	979	12	and	and	CCONJ
cblr-11897	979	13	health	health	NOUN
cblr-11897	979	14	administration	administration	NOUN
cblr-11897	979	15	in	in	ADP
cblr-11897	979	16	determining	determine	VERB
cblr-11897	979	17	whether	whether	SCONJ
cblr-11897	979	18	to	to	PART
cblr-11897	979	19	propose	propose	VERB
cblr-11897	979	20	a	a	DET
cblr-11897	979	21	penalty	penalty	NOUN
cblr-11897	979	22	to	to	PART
cblr-11897	979	23	be	be	AUX
cblr-11897	979	24	assessed	assess	VERB
cblr-11897	979	25	.	.	PUNCT
cblr-11897	979	26	.	.	PUNCT
cblr-11897	979	27	.	.	PUNCT
cblr-11897	980	1	the	the	DET
cblr-11897	980	2	secretary	secretary	NOUN
cblr-11897	980	3	shall	shall	AUX
cblr-11897	980	4	consider	consider	VERB
cblr-11897	980	5	the	the	DET
cblr-11897	980	6	operator	operator	NOUN
cblr-11897	980	7	’s	’s	PART
cblr-11897	980	8	history	history	NOUN
cblr-11897	980	9	of	of	ADP
cblr-11897	980	10	previous	previous	ADJ
cblr-11897	980	11	violations	violation	NOUN
cblr-11897	980	12	,	,	PUNCT
cblr-11897	980	13	the	the	DET
cblr-11897	980	14	appropriateness	appropriateness	NOUN
cblr-11897	980	15	of	of	ADP
cblr-11897	980	16	such	such	ADJ
cblr-11897	980	17	penalty	penalty	NOUN
cblr-11897	980	18	to	to	ADP
cblr-11897	980	19	the	the	DET
cblr-11897	980	20	size	size	NOUN
cblr-11897	980	21	of	of	ADP
cblr-11897	980	22	the	the	DET
cblr-11897	980	23	business	business	NOUN
cblr-11897	980	24	of	of	ADP
cblr-11897	980	25	the	the	DET
cblr-11897	980	26	operator	operator	NOUN
cblr-11897	980	27	charged	charge	VERB
cblr-11897	980	28	,	,	PUNCT
cblr-11897	980	29	whether	whether	SCONJ
cblr-11897	980	30	the	the	DET
cblr-11897	980	31	operator	operator	NOUN
cblr-11897	980	32	was	be	AUX
cblr-11897	980	33	negligent	negligent	ADJ
cblr-11897	980	34	,	,	PUNCT
cblr-11897	980	35	the	the	DET
cblr-11897	980	36	effect	effect	NOUN
cblr-11897	980	37	on	on	ADP
cblr-11897	980	38	the	the	DET
cblr-11897	980	39	operator	operator	NOUN
cblr-11897	980	40	’s	’s	PART
cblr-11897	980	41	ability	ability	NOUN
cblr-11897	980	42	to	to	PART
cblr-11897	980	43	continue	continue	VERB
cblr-11897	980	44	in	in	ADP
cblr-11897	980	45	business	business	NOUN
cblr-11897	980	46	,	,	PUNCT
cblr-11897	980	47	the	the	DET
cblr-11897	980	48	gravity	gravity	NOUN
cblr-11897	980	49	of	of	ADP
cblr-11897	980	50	the	the	DET
cblr-11897	980	51	violation	violation	NOUN
cblr-11897	980	52	,	,	PUNCT
cblr-11897	980	53	and	and	CCONJ
cblr-11897	980	54	the	the	DET
cblr-11897	980	55	demonstrated	demonstrate	VERB
cblr-11897	980	56	good	good	ADJ
cblr-11897	980	57	faith	faith	NOUN
cblr-11897	980	58	of	of	ADP
cblr-11897	980	59	the	the	DET
cblr-11897	980	60	operator	operator	NOUN
cblr-11897	980	61	charged	charge	VERB
cblr-11897	980	62	in	in	ADP
cblr-11897	980	63	attempting	attempt	VERB
cblr-11897	980	64	to	to	PART
cblr-11897	980	65	achieve	achieve	VERB
cblr-11897	980	66	rapid	rapid	ADJ
cblr-11897	980	67	compliance	compliance	NOUN
cblr-11897	980	68	after	after	ADP
cblr-11897	980	69	notification	notification	NOUN
cblr-11897	980	70	of	of	ADP
cblr-11897	980	71	a	a	DET
cblr-11897	980	72	violation.257	violation.257	NOUN
cblr-11897	980	73	mining	mining	NOUN
cblr-11897	980	74	safety	safety	NOUN
cblr-11897	980	75	and	and	CCONJ
cblr-11897	980	76	health	health	NOUN
cblr-11897	980	77	administration	administration	NOUN
cblr-11897	980	78	[	[	X
cblr-11897	980	79	if	if	SCONJ
cblr-11897	980	80	]	]	X
cblr-11897	980	81	the	the	DET
cblr-11897	980	82	penalty	penalty	NOUN
cblr-11897	980	83	will	will	AUX
cblr-11897	980	84	adversely	adversely	ADV
cblr-11897	980	85	affect	affect	VERB
cblr-11897	980	86	the	the	DET
cblr-11897	980	87	operator	operator	NOUN
cblr-11897	980	88	’s	’s	PART
cblr-11897	980	89	ability	ability	NOUN
cblr-11897	980	90	to	to	PART
cblr-11897	980	91	continue	continue	VERB
cblr-11897	980	92	in	in	ADP
cblr-11897	980	93	business	business	NOUN
cblr-11897	980	94	,	,	PUNCT
cblr-11897	980	95	the	the	DET
cblr-11897	980	96	penalty	penalty	NOUN
cblr-11897	980	97	may	may	AUX
cblr-11897	980	98	be	be	AUX
cblr-11897	980	99	reduced.258	reduced.258	PROPN
cblr-11897	980	100	department	department	PROPN
cblr-11897	980	101	of	of	ADP
cblr-11897	980	102	defense	defense	NOUN
cblr-11897	980	103	factors	factor	NOUN
cblr-11897	980	104	to	to	PART
cblr-11897	980	105	be	be	AUX
cblr-11897	980	106	taken	take	VERB
cblr-11897	980	107	into	into	ADP
cblr-11897	980	108	account	account	NOUN
cblr-11897	980	109	in	in	ADP
cblr-11897	980	110	assessing	assess	VERB
cblr-11897	980	111	a	a	DET
cblr-11897	980	112	penalty	penalty	NOUN
cblr-11897	980	113	may	may	AUX
cblr-11897	980	114	include	include	VERB
cblr-11897	980	115	the	the	DET
cblr-11897	980	116	nature	nature	NOUN
cblr-11897	980	117	,	,	PUNCT
cblr-11897	980	118	circumstances	circumstance	NOUN
cblr-11897	980	119	,	,	PUNCT
cblr-11897	980	120	extent	extent	NOUN
cblr-11897	980	121	,	,	PUNCT
cblr-11897	980	122	and	and	CCONJ
cblr-11897	980	123	gravity	gravity	NOUN
cblr-11897	980	124	of	of	ADP
cblr-11897	980	125	the	the	DET
cblr-11897	980	126	alleged	alleged	ADJ
cblr-11897	980	127	violation	violation	NOUN
cblr-11897	980	128	;	;	PUNCT
cblr-11897	980	129	the	the	DET
cblr-11897	980	130	respondent	respondent	NOUN
cblr-11897	980	131	’s	’s	NOUN
cblr-11897	980	132	degree	degree	NOUN
cblr-11897	980	133	of	of	ADP
cblr-11897	980	134	culpability	culpability	NOUN
cblr-11897	980	135	;	;	PUNCT
cblr-11897	980	136	any	any	DET
cblr-11897	980	137	history	history	NOUN
cblr-11897	980	138	of	of	ADP
cblr-11897	980	139	prior	prior	ADJ
cblr-11897	980	140	offenses	offense	NOUN
cblr-11897	980	141	;	;	PUNCT
cblr-11897	980	142	ability	ability	NOUN
cblr-11897	980	143	to	to	PART
cblr-11897	980	144	pay	pay	VERB
cblr-11897	980	145	;	;	PUNCT
cblr-11897	980	146	and	and	CCONJ
cblr-11897	980	147	such	such	ADJ
cblr-11897	980	148	other	other	ADJ
cblr-11897	980	149	matters	matter	NOUN
cblr-11897	980	150	as	as	SCONJ
cblr-11897	980	151	justice	justice	NOUN
cblr-11897	980	152	may	may	AUX
cblr-11897	980	153	require	require	VERB
cblr-11897	980	154	.	.	PUNCT
cblr-11897	980	155	.	.	PUNCT
cblr-11897	980	156	.	.	PUNCT
cblr-11897	981	1	.	.	PUNCT
cblr-11897	982	1	financial	financial	ADJ
cblr-11897	982	2	information	information	NOUN
cblr-11897	982	3	relevant	relevant	ADJ
cblr-11897	982	4	to	to	ADP
cblr-11897	982	5	a	a	DET
cblr-11897	982	6	respondent	respondent	NOUN
cblr-11897	982	7	’s	’s	PART
cblr-11897	982	8	ability	ability	NOUN
cblr-11897	982	9	to	to	PART
cblr-11897	982	10	pay	pay	VERB
cblr-11897	982	11	includes	include	NOUN
cblr-11897	982	12	,	,	PUNCT
cblr-11897	982	13	but	but	CCONJ
cblr-11897	982	14	is	be	AUX
cblr-11897	982	15	not	not	PART
cblr-11897	982	16	limited	limit	VERB
cblr-11897	982	17	to	to	ADP
cblr-11897	982	18	,	,	PUNCT
cblr-11897	982	19	the	the	DET
cblr-11897	982	20	value	value	NOUN
cblr-11897	982	21	of	of	ADP
cblr-11897	982	22	respondent	respondent	NOUN
cblr-11897	982	23	’s	’s	PART
cblr-11897	982	24	cash	cash	NOUN
cblr-11897	982	25	and	and	CCONJ
cblr-11897	982	26	liquid	liquid	ADJ
cblr-11897	982	27	assets	asset	NOUN
cblr-11897	982	28	and	and	CCONJ
cblr-11897	982	29	non	non	ADJ
cblr-11897	982	30	-	-	ADJ
cblr-11897	982	31	liquid	liquid	ADJ
cblr-11897	982	32	assets	asset	NOUN
cblr-11897	982	33	,	,	PUNCT
cblr-11897	982	34	ability	ability	NOUN
cblr-11897	982	35	to	to	PART
cblr-11897	982	36	borrow	borrow	VERB
cblr-11897	982	37	,	,	PUNCT
cblr-11897	982	38	net	net	ADJ
cblr-11897	982	39	worth	worth	NOUN
cblr-11897	982	40	,	,	PUNCT
cblr-11897	982	41	liabilities	liability	NOUN
cblr-11897	982	42	,	,	PUNCT
cblr-11897	982	43	income	income	NOUN
cblr-11897	982	44	,	,	PUNCT
cblr-11897	982	45	prior	prior	ADV
cblr-11897	982	46	and	and	CCONJ
cblr-11897	982	47	anticipated	anticipated	ADJ
cblr-11897	982	48	profits	profit	NOUN
cblr-11897	982	49	,	,	PUNCT
cblr-11897	982	50	expected	expect	VERB
cblr-11897	982	51	cash	cash	NOUN
cblr-11897	982	52	flow	flow	NOUN
cblr-11897	982	53	,	,	PUNCT
cblr-11897	982	54	and	and	CCONJ
cblr-11897	982	55	the	the	DET
cblr-11897	982	56	respondent	respondent	NOUN
cblr-11897	982	57	’s	’s	PART
cblr-11897	982	58	ability	ability	NOUN
cblr-11897	982	59	to	to	PART
cblr-11897	982	60	pay	pay	VERB
cblr-11897	982	61	in	in	ADP
cblr-11897	982	62	installments	installment	NOUN
cblr-11897	982	63	over	over	ADP
cblr-11897	982	64	time.259	time.259	ADJ
cblr-11897	982	65	consumer	consumer	NOUN
cblr-11897	982	66	product	product	NOUN
cblr-11897	982	67	safety	safety	NOUN
cblr-11897	982	68	commission	commission	NOUN
cblr-11897	982	69	in	in	ADP
cblr-11897	982	70	determining	determine	VERB
cblr-11897	982	71	the	the	DET
cblr-11897	982	72	amount	amount	NOUN
cblr-11897	982	73	of	of	ADP
cblr-11897	982	74	any	any	DET
cblr-11897	982	75	penalty	penalty	NOUN
cblr-11897	982	76	to	to	PART
cblr-11897	982	77	be	be	AUX
cblr-11897	982	78	sought	seek	VERB
cblr-11897	982	79	upon	upon	SCONJ
cblr-11897	982	80	commencing	commence	VERB
cblr-11897	982	81	an	an	DET
cblr-11897	982	82	action	action	NOUN
cblr-11897	982	83	seeking	seek	VERB
cblr-11897	982	84	to	to	PART
cblr-11897	982	85	assess	assess	VERB
cblr-11897	982	86	a	a	DET
cblr-11897	982	87	penalty	penalty	NOUN
cblr-11897	982	88	.	.	PUNCT
cblr-11897	982	89	.	.	PUNCT
cblr-11897	982	90	.	.	PUNCT
cblr-11897	983	1	the	the	DET
cblr-11897	983	2	commission	commission	NOUN
cblr-11897	983	3	shall	shall	AUX
cblr-11897	983	4	consider	consider	VERB
cblr-11897	983	5	the	the	DET
cblr-11897	983	6	nature	nature	NOUN
cblr-11897	983	7	,	,	PUNCT
cblr-11897	983	8	circumstances	circumstance	NOUN
cblr-11897	983	9	,	,	PUNCT
cblr-11897	983	10	extent	extent	NOUN
cblr-11897	983	11	,	,	PUNCT
cblr-11897	983	12	and	and	CCONJ
cblr-11897	983	13	gravity	gravity	NOUN
cblr-11897	983	14	of	of	ADP
cblr-11897	983	15	the	the	DET
cblr-11897	983	16	violation	violation	NOUN
cblr-11897	983	17	,	,	PUNCT
cblr-11897	983	18	including	include	VERB
cblr-11897	983	19	the	the	DET
cblr-11897	983	20	nature	nature	NOUN
cblr-11897	983	21	of	of	ADP
cblr-11897	983	22	the	the	DET
cblr-11897	983	23	product	product	NOUN
cblr-11897	983	24	defect	defect	NOUN
cblr-11897	983	25	,	,	PUNCT
cblr-11897	983	26	the	the	DET
cblr-11897	983	27	severity	severity	NOUN
cblr-11897	983	28	of	of	ADP
cblr-11897	983	29	the	the	DET
cblr-11897	983	30	risk	risk	NOUN
cblr-11897	983	31	of	of	ADP
cblr-11897	983	32	injury	injury	NOUN
cblr-11897	983	33	,	,	PUNCT
cblr-11897	983	34	the	the	DET
cblr-11897	983	35	occurrence	occurrence	NOUN
cblr-11897	983	36	or	or	CCONJ
cblr-11897	983	37	absence	absence	NOUN
cblr-11897	983	38	of	of	ADP
cblr-11897	983	39	injury	injury	NOUN
cblr-11897	983	40	,	,	PUNCT
cblr-11897	983	41	the	the	DET
cblr-11897	983	42	number	number	NOUN
cblr-11897	983	43	of	of	ADP
cblr-11897	983	44	defective	defective	ADJ
cblr-11897	983	45	products	product	NOUN
cblr-11897	983	46	distributed	distribute	VERB
cblr-11897	983	47	,	,	PUNCT
cblr-11897	983	48	the	the	DET
cblr-11897	983	49	appropriateness	appropriateness	NOUN
cblr-11897	983	50	of	of	ADP
cblr-11897	983	51	such	such	ADJ
cblr-11897	983	52	penalty	penalty	NOUN
cblr-11897	983	53	in	in	ADP
cblr-11897	983	54	relation	relation	NOUN
cblr-11897	983	55	to	to	ADP
cblr-11897	983	56	the	the	DET
cblr-11897	983	57	size	size	NOUN
cblr-11897	983	58	of	of	ADP
cblr-11897	983	59	the	the	DET
cblr-11897	983	60	business	business	NOUN
cblr-11897	983	61	of	of	ADP
cblr-11897	983	62	the	the	DET
cblr-11897	983	63	person	person	NOUN
cblr-11897	983	64	charged	charge	VERB
cblr-11897	983	65	,	,	PUNCT
cblr-11897	983	66	including	include	VERB
cblr-11897	983	67	how	how	SCONJ
cblr-11897	983	68	to	to	PART
cblr-11897	983	69	mitigate	mitigate	VERB
cblr-11897	983	70	undue	undue	ADJ
cblr-11897	983	71	adverse	adverse	ADJ
cblr-11897	983	72	economic	economic	ADJ
cblr-11897	983	73	impacts	impact	NOUN
cblr-11897	983	74	on	on	ADP
cblr-11897	983	75	small	small	ADJ
cblr-11897	983	76	257	257	NUM
cblr-11897	983	77	30	30	NUM
cblr-11897	983	78	c.f.r	c.f.r	NOUN
cblr-11897	983	79	.	.	PUNCT
cblr-11897	984	1	§	§	PROPN
cblr-11897	984	2	100.3(a	100.3(a	PROPN
cblr-11897	984	3	)	)	PUNCT
cblr-11897	984	4	.	.	PUNCT
cblr-11897	985	1	258	258	NUM
cblr-11897	985	2	30	30	NUM
cblr-11897	985	3	c.f.r	c.f.r	NOUN
cblr-11897	985	4	.	.	PUNCT
cblr-11897	986	1	§	§	PROPN
cblr-11897	986	2	100.3(h	100.3(h	NUM
cblr-11897	986	3	)	)	PUNCT
cblr-11897	986	4	.	.	PUNCT
cblr-11897	987	1	259	259	NUM
cblr-11897	987	2	32	32	NUM
cblr-11897	987	3	c.f.r	c.f.r	NOUN
cblr-11897	987	4	.	.	PUNCT
cblr-11897	988	1	§	§	PROPN
cblr-11897	988	2	767.25	767.25	NUM
cblr-11897	988	3	.	.	PUNCT
cblr-11897	989	1	no	no	INTJ
cblr-11897	989	2	.	.	NOUN
cblr-11897	990	1	1	1	NUM
cblr-11897	990	2	]	]	X
cblr-11897	990	3	corporate	corporate	ADJ
cblr-11897	990	4	liability	liability	NOUN
cblr-11897	990	5	,	,	PUNCT
cblr-11897	990	6	collateral	collateral	ADJ
cblr-11897	990	7	consequences	consequence	NOUN
cblr-11897	990	8	,	,	PUNCT
cblr-11897	990	9	&	&	CCONJ
cblr-11897	990	10	capital	capital	NOUN
cblr-11897	990	11	structure	structure	NOUN
cblr-11897	990	12	67	67	NUM
cblr-11897	990	13	businesses	business	NOUN
cblr-11897	990	14	,	,	PUNCT
cblr-11897	990	15	and	and	CCONJ
cblr-11897	990	16	such	such	ADJ
cblr-11897	990	17	other	other	ADJ
cblr-11897	990	18	factors	factor	NOUN
cblr-11897	990	19	as	as	ADP
cblr-11897	990	20	appropriate.260	appropriate.260	NOUN
cblr-11897	990	21	department	department	NOUN
cblr-11897	990	22	of	of	ADP
cblr-11897	990	23	energy	energy	NOUN
cblr-11897	990	24	(	(	PUNCT
cblr-11897	990	25	doe	doe	NOUN
cblr-11897	990	26	)	)	PUNCT
cblr-11897	990	27	regarding	regard	VERB
cblr-11897	990	28	the	the	DET
cblr-11897	990	29	factor	factor	NOUN
cblr-11897	990	30	of	of	ADP
cblr-11897	990	31	ability	ability	NOUN
cblr-11897	990	32	of	of	ADP
cblr-11897	990	33	doe	doe	NOUN
cblr-11897	990	34	contractors	contractor	NOUN
cblr-11897	990	35	to	to	PART
cblr-11897	990	36	pay	pay	VERB
cblr-11897	990	37	the	the	DET
cblr-11897	990	38	civil	civil	ADJ
cblr-11897	990	39	penalties	penalty	NOUN
cblr-11897	990	40	,	,	PUNCT
cblr-11897	990	41	it	it	PRON
cblr-11897	990	42	is	be	AUX
cblr-11897	990	43	not	not	PART
cblr-11897	990	44	doe	doe	NOUN
cblr-11897	990	45	’s	’s	PART
cblr-11897	990	46	intention	intention	NOUN
cblr-11897	990	47	that	that	SCONJ
cblr-11897	990	48	the	the	DET
cblr-11897	990	49	economic	economic	ADJ
cblr-11897	990	50	impact	impact	NOUN
cblr-11897	990	51	of	of	ADP
cblr-11897	990	52	a	a	DET
cblr-11897	990	53	civil	civil	ADJ
cblr-11897	990	54	penalty	penalty	NOUN
cblr-11897	990	55	is	be	AUX
cblr-11897	990	56	such	such	ADJ
cblr-11897	990	57	that	that	SCONJ
cblr-11897	990	58	it	it	PRON
cblr-11897	990	59	puts	put	VERB
cblr-11897	990	60	a	a	DET
cblr-11897	990	61	doe	doe	NOUN
cblr-11897	990	62	contractor	contractor	NOUN
cblr-11897	990	63	out	out	ADP
cblr-11897	990	64	of	of	ADP
cblr-11897	990	65	business.261	business.261	NOUN
cblr-11897	990	66	department	department	NOUN
cblr-11897	990	67	of	of	ADP
cblr-11897	990	68	homeland	homeland	NOUN
cblr-11897	990	69	security	security	NOUN
cblr-11897	990	70	in	in	ADP
cblr-11897	990	71	determining	determine	VERB
cblr-11897	990	72	the	the	DET
cblr-11897	990	73	amount	amount	NOUN
cblr-11897	990	74	of	of	ADP
cblr-11897	990	75	a	a	DET
cblr-11897	990	76	civil	civil	ADJ
cblr-11897	990	77	penalty	penalty	NOUN
cblr-11897	990	78	.	.	PUNCT
cblr-11897	990	79	.	.	PUNCT
cblr-11897	990	80	.	.	PUNCT
cblr-11897	991	1	the	the	DET
cblr-11897	991	2	court	court	NOUN
cblr-11897	991	3	or	or	CCONJ
cblr-11897	991	4	the	the	DET
cblr-11897	991	5	secretary	secretary	NOUN
cblr-11897	991	6	or	or	CCONJ
cblr-11897	991	7	his	his	PRON
cblr-11897	991	8	delegatee	delegatee	NOUN
cblr-11897	991	9	shall	shall	AUX
cblr-11897	991	10	consider	consider	VERB
cblr-11897	991	11	.	.	PUNCT
cblr-11897	991	12	.	.	PUNCT
cblr-11897	991	13	.	.	PUNCT
cblr-11897	992	1	the	the	DET
cblr-11897	992	2	economic	economic	ADJ
cblr-11897	992	3	impact	impact	NOUN
cblr-11897	992	4	of	of	ADP
cblr-11897	992	5	the	the	DET
cblr-11897	992	6	penalty	penalty	NOUN
cblr-11897	992	7	on	on	ADP
cblr-11897	992	8	the	the	DET
cblr-11897	992	9	violator	violator	NOUN
cblr-11897	992	10	,	,	PUNCT
cblr-11897	992	11	and	and	CCONJ
cblr-11897	992	12	other	other	ADJ
cblr-11897	992	13	such	such	ADJ
cblr-11897	992	14	matters	matter	NOUN
cblr-11897	992	15	as	as	SCONJ
cblr-11897	992	16	justice	justice	NOUN
cblr-11897	992	17	may	may	AUX
cblr-11897	992	18	require.262	require.262	VERB
cblr-11897	992	19	food	food	NOUN
cblr-11897	992	20	and	and	CCONJ
cblr-11897	992	21	drug	drug	NOUN
cblr-11897	992	22	administration	administration	NOUN
cblr-11897	992	23	in	in	ADP
cblr-11897	992	24	determining	determine	VERB
cblr-11897	992	25	the	the	DET
cblr-11897	992	26	amount	amount	NOUN
cblr-11897	992	27	of	of	ADP
cblr-11897	992	28	a	a	DET
cblr-11897	992	29	civil	civil	ADJ
cblr-11897	992	30	penalty	penalty	NOUN
cblr-11897	992	31	.	.	PUNCT
cblr-11897	992	32	.	.	PUNCT
cblr-11897	992	33	.	.	PUNCT
cblr-11897	993	1	the	the	DET
cblr-11897	993	2	secretary	secretary	NOUN
cblr-11897	993	3	or	or	CCONJ
cblr-11897	993	4	the	the	DET
cblr-11897	993	5	court	court	NOUN
cblr-11897	993	6	shall	shall	AUX
cblr-11897	993	7	take	take	VERB
cblr-11897	993	8	into	into	ADP
cblr-11897	993	9	account	account	NOUN
cblr-11897	993	10	the	the	DET
cblr-11897	993	11	nature	nature	NOUN
cblr-11897	993	12	,	,	PUNCT
cblr-11897	993	13	circumstances	circumstance	NOUN
cblr-11897	993	14	,	,	PUNCT
cblr-11897	993	15	extent	extent	NOUN
cblr-11897	993	16	,	,	PUNCT
cblr-11897	993	17	and	and	CCONJ
cblr-11897	993	18	gravity	gravity	NOUN
cblr-11897	993	19	of	of	ADP
cblr-11897	993	20	the	the	DET
cblr-11897	993	21	act	act	NOUN
cblr-11897	993	22	subject	subject	ADJ
cblr-11897	993	23	to	to	ADP
cblr-11897	993	24	penalty	penalty	NOUN
cblr-11897	993	25	,	,	PUNCT
cblr-11897	993	26	the	the	DET
cblr-11897	993	27	person	person	NOUN
cblr-11897	993	28	’s	’s	PART
cblr-11897	993	29	ability	ability	NOUN
cblr-11897	993	30	to	to	PART
cblr-11897	993	31	pay	pay	VERB
cblr-11897	993	32	,	,	PUNCT
cblr-11897	993	33	the	the	DET
cblr-11897	993	34	effect	effect	NOUN
cblr-11897	993	35	on	on	ADP
cblr-11897	993	36	the	the	DET
cblr-11897	993	37	person	person	NOUN
cblr-11897	993	38	’s	’s	PART
cblr-11897	993	39	ability	ability	NOUN
cblr-11897	993	40	to	to	PART
cblr-11897	993	41	continue	continue	VERB
cblr-11897	993	42	to	to	PART
cblr-11897	993	43	do	do	VERB
cblr-11897	993	44	business	business	NOUN
cblr-11897	993	45	,	,	PUNCT
cblr-11897	993	46	any	any	DET
cblr-11897	993	47	history	history	NOUN
cblr-11897	993	48	of	of	ADP
cblr-11897	993	49	prior	prior	ADJ
cblr-11897	993	50	,	,	PUNCT
cblr-11897	993	51	similar	similar	ADJ
cblr-11897	993	52	acts	act	NOUN
cblr-11897	993	53	,	,	PUNCT
cblr-11897	993	54	and	and	CCONJ
cblr-11897	993	55	such	such	ADJ
cblr-11897	993	56	other	other	ADJ
cblr-11897	993	57	matters	matter	NOUN
cblr-11897	993	58	as	as	ADP
cblr-11897	993	59	justice	justice	NOUN
cblr-11897	993	60	may	may	AUX
cblr-11897	993	61	require.263	require.263	PROPN
cblr-11897	993	62	department	department	PROPN
cblr-11897	993	63	of	of	ADP
cblr-11897	993	64	transportation	transportation	NOUN
cblr-11897	993	65	(	(	PUNCT
cblr-11897	993	66	national	national	ADJ
cblr-11897	993	67	highway	highway	PROPN
cblr-11897	993	68	transportation	transportation	PROPN
cblr-11897	993	69	administration	administration	PROPN
cblr-11897	993	70	(	(	PUNCT
cblr-11897	993	71	nhts	nht	NOUN
cblr-11897	993	72	)	)	PUNCT
cblr-11897	993	73	)	)	PUNCT
cblr-11897	994	1	the	the	DET
cblr-11897	994	2	appropriateness	appropriateness	NOUN
cblr-11897	994	3	of	of	ADP
cblr-11897	994	4	such	such	ADJ
cblr-11897	994	5	penalty	penalty	NOUN
cblr-11897	994	6	in	in	ADP
cblr-11897	994	7	relation	relation	NOUN
cblr-11897	994	8	to	to	ADP
cblr-11897	994	9	the	the	DET
cblr-11897	994	10	size	size	NOUN
cblr-11897	994	11	of	of	ADP
cblr-11897	994	12	the	the	DET
cblr-11897	994	13	business	business	NOUN
cblr-11897	994	14	of	of	ADP
cblr-11897	994	15	the	the	DET
cblr-11897	994	16	respondent	respondent	NOUN
cblr-11897	994	17	,	,	PUNCT
cblr-11897	994	18	including	include	VERB
cblr-11897	994	19	the	the	DET
cblr-11897	994	20	potential	potential	NOUN
cblr-11897	994	21	for	for	ADP
cblr-11897	994	22	undue	undue	ADJ
cblr-11897	994	23	adverse	adverse	ADJ
cblr-11897	994	24	economic	economic	ADJ
cblr-11897	994	25	impacts	impact	NOUN
cblr-11897	994	26	.	.	PUNCT
cblr-11897	994	27	.	.	PUNCT
cblr-11897	994	28	.	.	PUNCT
cblr-11897	995	1	nhtsa	nhtsa	NOUN
cblr-11897	995	2	may	may	AUX
cblr-11897	995	3	also	also	ADV
cblr-11897	995	4	consider	consider	VERB
cblr-11897	995	5	the	the	DET
cblr-11897	995	6	effect	effect	NOUN
cblr-11897	995	7	of	of	ADP
cblr-11897	995	8	the	the	DET
cblr-11897	995	9	penalty	penalty	NOUN
cblr-11897	995	10	on	on	ADP
cblr-11897	995	11	ability	ability	NOUN
cblr-11897	995	12	of	of	ADP
cblr-11897	995	13	the	the	DET
cblr-11897	995	14	person	person	NOUN
cblr-11897	995	15	to	to	PART
cblr-11897	995	16	continue	continue	VERB
cblr-11897	995	17	to	to	PART
cblr-11897	995	18	operate	operate	VERB
cblr-11897	995	19	.	.	PUNCT
cblr-11897	996	1	nhtsa	nhtsa	NOUN
cblr-11897	996	2	may	may	AUX
cblr-11897	996	3	consider	consider	VERB
cblr-11897	996	4	a	a	DET
cblr-11897	996	5	person	person	NOUN
cblr-11897	996	6	’s	’s	PART
cblr-11897	996	7	ability	ability	NOUN
cblr-11897	996	8	to	to	PART
cblr-11897	996	9	pay	pay	VERB
cblr-11897	996	10	,	,	PUNCT
cblr-11897	996	11	including	include	VERB
cblr-11897	996	12	in	in	ADP
cblr-11897	996	13	installments	installment	NOUN
cblr-11897	996	14	over	over	ADP
cblr-11897	996	15	time	time	NOUN
cblr-11897	996	16	,	,	PUNCT
cblr-11897	996	17	any	any	DET
cblr-11897	996	18	effect	effect	NOUN
cblr-11897	996	19	of	of	ADP
cblr-11897	996	20	a	a	DET
cblr-11897	996	21	penalty	penalty	NOUN
cblr-11897	996	22	on	on	ADP
cblr-11897	996	23	the	the	DET
cblr-11897	996	24	respondent	respondent	NOUN
cblr-11897	996	25	’s	’s	PART
cblr-11897	996	26	ability	ability	NOUN
cblr-11897	996	27	to	to	PART
cblr-11897	996	28	continue	continue	VERB
cblr-11897	996	29	to	to	PART
cblr-11897	996	30	do	do	VERB
cblr-11897	996	31	business	business	NOUN
cblr-11897	996	32	,	,	PUNCT
cblr-11897	996	33	and	and	CCONJ
cblr-11897	996	34	relevant	relevant	ADJ
cblr-11897	996	35	financial	financial	ADJ
cblr-11897	996	36	factors	factor	NOUN
cblr-11897	996	37	such	such	ADJ
cblr-11897	996	38	as	as	ADP
cblr-11897	996	39	liquidity	liquidity	NOUN
cblr-11897	996	40	,	,	PUNCT
cblr-11897	996	41	solvency	solvency	NOUN
cblr-11897	996	42	,	,	PUNCT
cblr-11897	996	43	and	and	CCONJ
cblr-11897	996	44	profitability	profitability	NOUN
cblr-11897	996	45	.	.	PUNCT
cblr-11897	997	1	nhtsa	nhtsa	NOUN
cblr-11897	997	2	may	may	AUX
cblr-11897	997	3	also	also	ADV
cblr-11897	997	4	consider	consider	VERB
cblr-11897	997	5	whether	whether	SCONJ
cblr-11897	997	6	the	the	DET
cblr-11897	997	7	business	business	NOUN
cblr-11897	997	8	has	have	AUX
cblr-11897	997	9	been	be	AUX
cblr-11897	997	10	deliberately	deliberately	ADV
cblr-11897	997	11	undercapitalized.264	undercapitalized.264	ADJ
cblr-11897	997	12	department	department	NOUN
cblr-11897	997	13	of	of	ADP
cblr-11897	997	14	the	the	DET
cblr-11897	997	15	treasury	treasury	PROPN
cblr-11897	997	16	(	(	PUNCT
cblr-11897	997	17	office	office	NOUN
cblr-11897	997	18	of	of	ADP
cblr-11897	997	19	examiners	examiner	NOUN
cblr-11897	997	20	should	should	AUX
cblr-11897	997	21	consider	consider	VERB
cblr-11897	997	22	the	the	PRON
cblr-11897	997	23	.	.	PUNCT
cblr-11897	997	24	.	.	PUNCT
cblr-11897	997	25	.	.	PUNCT
cblr-11897	998	1	[	[	X
cblr-11897	998	2	p]otential	p]otential	ADJ
cblr-11897	998	3	adverse	adverse	ADJ
cblr-11897	998	4	impact	impact	NOUN
cblr-11897	998	5	to	to	ADP
cblr-11897	998	6	bank	bank	NOUN
cblr-11897	998	7	customers	customer	NOUN
cblr-11897	998	8	,	,	PUNCT
cblr-11897	998	9	the	the	DET
cblr-11897	998	10	deposit	deposit	NOUN
cblr-11897	998	11	insurance	insurance	NOUN
cblr-11897	998	12	fund	fund	NOUN
cblr-11897	998	13	,	,	PUNCT
cblr-11897	998	14	or	or	CCONJ
cblr-11897	998	15	the	the	DET
cblr-11897	998	16	public.265	public.265	NOUN
cblr-11897	998	17	260	260	NUM
cblr-11897	998	18	15	15	NUM
cblr-11897	998	19	u.s.c	u.s.c	NOUN
cblr-11897	998	20	.	.	PUNCT
cblr-11897	999	1	§	§	PROPN
cblr-11897	999	2	2069(b	2069(b	NUM
cblr-11897	999	3	)	)	PUNCT
cblr-11897	999	4	.	.	PUNCT
cblr-11897	1000	1	261	261	NUM
cblr-11897	1000	2	10	10	NUM
cblr-11897	1000	3	c.f.r	c.f.r	NOUN
cblr-11897	1000	4	.	.	PUNCT
cblr-11897	1001	1	§	§	PROPN
cblr-11897	1001	2	824	824	NUM
cblr-11897	1001	3	,	,	PUNCT
cblr-11897	1001	4	app	app	X
cblr-11897	1001	5	.	.	PUNCT
cblr-11897	1002	1	a	a	DET
cblr-11897	1002	2	(	(	PUNCT
cblr-11897	1002	3	viii)(2)(d	viii)(2)(d	NUM
cblr-11897	1002	4	)	)	PUNCT
cblr-11897	1002	5	.	.	PUNCT
cblr-11897	1003	1	262	262	NUM
cblr-11897	1003	2	33	33	NUM
cblr-11897	1003	3	c.f.r	c.f.r	NOUN
cblr-11897	1003	4	.	.	PUNCT
cblr-11897	1004	1	§	§	PROPN
cblr-11897	1004	2	159.321(c	159.321(c	PROPN
cblr-11897	1004	3	)	)	PUNCT
cblr-11897	1004	4	.	.	PUNCT
cblr-11897	1005	1	263	263	NUM
cblr-11897	1005	2	21	21	NUM
cblr-11897	1005	3	u.s.c	u.s.c	NOUN
cblr-11897	1005	4	.	.	PUNCT
cblr-11897	1006	1	§	§	PROPN
cblr-11897	1006	2	335b(b)(2	335b(b)(2	NUM
cblr-11897	1006	3	)	)	PUNCT
cblr-11897	1006	4	.	.	PUNCT
cblr-11897	1007	1	264	264	NUM
cblr-11897	1007	2	49	49	NUM
cblr-11897	1007	3	c.f.r	c.f.r	NOUN
cblr-11897	1007	4	.	.	PUNCT
cblr-11897	1008	1	§	§	PROPN
cblr-11897	1008	2	578.8(b)(7	578.8(b)(7	PROPN
cblr-11897	1008	3	)	)	PUNCT
cblr-11897	1008	4	;	;	PUNCT
cblr-11897	1008	5	49	49	NUM
cblr-11897	1008	6	u.s.c	u.s.c	ADJ
cblr-11897	1008	7	.	.	PUNCT
cblr-11897	1009	1	§	§	PROPN
cblr-11897	1009	2	§	§	PROPN
cblr-11897	1009	3	30161–30172	30161–30172	NUM
cblr-11897	1009	4	.	.	PUNCT
cblr-11897	1009	5	265	265	NUM
cblr-11897	1009	6	office	office	NOUN
cblr-11897	1009	7	of	of	ADP
cblr-11897	1009	8	comptroller	comptroller	NOUN
cblr-11897	1009	9	of	of	ADP
cblr-11897	1009	10	the	the	DET
cblr-11897	1009	11	currency	currency	NOUN
cblr-11897	1009	12	,	,	PUNCT
cblr-11897	1009	13	ppm	ppm	VERB
cblr-11897	1009	14	5310	5310	NUM
cblr-11897	1009	15	-	-	SYM
cblr-11897	1009	16	3	3	NUM
cblr-11897	1009	17	,	,	PUNCT
cblr-11897	1009	18	bank	bank	NOUN
cblr-11897	1009	19	enforcement	enforcement	NOUN
cblr-11897	1009	20	actions	action	NOUN
cblr-11897	1009	21	and	and	CCONJ
cblr-11897	1009	22	related	related	ADJ
cblr-11897	1009	23	matters	matter	NOUN
cblr-11897	1009	24	6	6	NUM
cblr-11897	1009	25	(	(	PUNCT
cblr-11897	1009	26	2018	2018	NUM
cblr-11897	1009	27	)	)	PUNCT
cblr-11897	1009	28	.	.	PUNCT
cblr-11897	1010	1	68	68	NUM
cblr-11897	1010	2	columbia	columbia	PROPN
cblr-11897	1010	3	business	business	NOUN
cblr-11897	1010	4	law	law	NOUN
cblr-11897	1010	5	review	review	NOUN
cblr-11897	1010	6	[	[	X
cblr-11897	1010	7	vol	vol	NOUN
cblr-11897	1010	8	.	.	PUNCT
cblr-11897	1010	9	2023	2023	NUM
cblr-11897	1010	10	the	the	DET
cblr-11897	1010	11	comptroller	comptroller	NOUN
cblr-11897	1010	12	of	of	ADP
cblr-11897	1010	13	the	the	DET
cblr-11897	1010	14	currency	currency	NOUN
cblr-11897	1010	15	)	)	PUNCT
cblr-11897	1010	16	department	department	PROPN
cblr-11897	1010	17	of	of	ADP
cblr-11897	1010	18	commerce	commerce	PROPN
cblr-11897	1010	19	(	(	PUNCT
cblr-11897	1010	20	bureau	bureau	NOUN
cblr-11897	1010	21	of	of	ADP
cblr-11897	1010	22	industry	industry	NOUN
cblr-11897	1010	23	and	and	CCONJ
cblr-11897	1010	24	security	security	NOUN
cblr-11897	1010	25	)	)	PUNCT
cblr-11897	1010	26	in	in	ADP
cblr-11897	1010	27	determining	determine	VERB
cblr-11897	1010	28	the	the	DET
cblr-11897	1010	29	amount	amount	NOUN
cblr-11897	1010	30	of	of	ADP
cblr-11897	1010	31	the	the	DET
cblr-11897	1010	32	penalty	penalty	NOUN
cblr-11897	1010	33	,	,	PUNCT
cblr-11897	1010	34	the	the	DET
cblr-11897	1010	35	secretary	secretary	NOUN
cblr-11897	1010	36	shall	shall	AUX
cblr-11897	1010	37	consider	consider	VERB
cblr-11897	1010	38	.	.	PUNCT
cblr-11897	1010	39	.	.	PUNCT
cblr-11897	1010	40	.	.	PUNCT
cblr-11897	1011	1	the	the	DET
cblr-11897	1011	2	effect	effect	NOUN
cblr-11897	1011	3	on	on	ADP
cblr-11897	1011	4	ability	ability	NOUN
cblr-11897	1011	5	to	to	PART
cblr-11897	1011	6	continue	continue	VERB
cblr-11897	1011	7	to	to	PART
cblr-11897	1011	8	do	do	VERB
cblr-11897	1011	9	business	business	NOUN
cblr-11897	1011	10	,	,	PUNCT
cblr-11897	1011	11	.	.	PUNCT
cblr-11897	1011	12	.	.	PUNCT
cblr-11897	1011	13	.	.	PUNCT
cblr-11897	1012	1	ability	ability	NOUN
cblr-11897	1012	2	to	to	PART
cblr-11897	1012	3	pay	pay	VERB
cblr-11897	1012	4	the	the	DET
cblr-11897	1012	5	penalty	penalty	NOUN
cblr-11897	1012	6	,	,	PUNCT
cblr-11897	1012	7	and	and	CCONJ
cblr-11897	1012	8	such	such	ADJ
cblr-11897	1012	9	other	other	ADJ
cblr-11897	1012	10	matters	matter	NOUN
cblr-11897	1012	11	as	as	SCONJ
cblr-11897	1012	12	justice	justice	NOUN
cblr-11897	1012	13	may	may	AUX
cblr-11897	1012	14	require.266	require.266	VERB
cblr-11897	1012	15	266	266	NUM
cblr-11897	1012	16	15	15	NUM
cblr-11897	1012	17	u.s.c	u.s.c	NOUN
cblr-11897	1012	18	.	.	PUNCT
cblr-11897	1013	1	§	§	PROPN
cblr-11897	1013	2	5408(b)(2	5408(b)(2	NUM
cblr-11897	1013	3	)	)	PUNCT
cblr-11897	1013	4	.	.	PUNCT