id	sid	tid	token	lemma	pos
cblr-3040	1	1	stopping	stop	VERB
cblr-3040	1	2	the	the	DET
cblr-3040	1	3	enron	enron	PROPN
cblr-3040	1	4	end	end	NOUN
cblr-3040	1	5	-	-	PUNCT
cblr-3040	1	6	runs	run	NOUN
cblr-3040	1	7	and	and	CCONJ
cblr-3040	1	8	other	other	ADJ
cblr-3040	1	9	trick	trick	NOUN
cblr-3040	1	10	plays	play	VERB
cblr-3040	1	11	:	:	PUNCT
cblr-3040	1	12	the	the	DET
cblr-3040	1	13	book	book	NOUN
cblr-3040	1	14	-	-	PUNCT
cblr-3040	1	15	tax	tax	NOUN
cblr-3040	1	16	accounting	accounting	NOUN
cblr-3040	1	17	conformity	conformity	NOUN
cblr-3040	1	18	defense	defense	NOUN
cblr-3040	1	19	stopping	stop	VERB
cblr-3040	1	20	the	the	DET
cblr-3040	1	21	enron	enron	PROPN
cblr-3040	1	22	end	end	NOUN
cblr-3040	1	23	-	-	PUNCT
cblr-3040	1	24	runs	run	NOUN
cblr-3040	1	25	and	and	CCONJ
cblr-3040	1	26	other	other	ADJ
cblr-3040	1	27	trick	trick	NOUN
cblr-3040	1	28	plays	play	VERB
cblr-3040	1	29	:	:	PUNCT
cblr-3040	1	30	the	the	DET
cblr-3040	1	31	book	book	NOUN
cblr-3040	1	32	-	-	PUNCT
cblr-3040	1	33	tax	tax	NOUN
cblr-3040	1	34	accounting	accounting	NOUN
cblr-3040	1	35	conformity	conformity	NOUN
cblr-3040	1	36	defense	defense	PROPN
cblr-3040	1	37	anthony	anthony	PROPN
cblr-3040	1	38	j.	j.	PROPN
cblr-3040	1	39	luppino	luppino	PROPN
cblr-3040	1	40	*	*	PROPN
cblr-3040	1	41	i.	i.	PROPN
cblr-3040	1	42	introduction	introduction	NOUN
cblr-3040	1	43	...............................................	...............................................	PUNCT
cblr-3040	1	44	37	37	NUM
cblr-3040	1	45	ii	ii	NOUN
cblr-3040	1	46	.	.	PUNCT
cblr-3040	2	1	some	some	PRON
cblr-3040	2	2	"	"	PUNCT
cblr-3040	2	3	take	take	VERB
cblr-3040	2	4	both	both	DET
cblr-3040	2	5	roads	road	NOUN
cblr-3040	2	6	"	"	PUNCT
cblr-3040	2	7	transactions	transaction	NOUN
cblr-3040	2	8	...................	...................	PUNCT
cblr-3040	3	1	50	50	NUM
cblr-3040	3	2	a.	a.	NOUN
cblr-3040	3	3	the	the	DET
cblr-3040	3	4	"	"	PUNCT
cblr-3040	3	5	synthetic	synthetic	ADJ
cblr-3040	3	6	"	"	PUNCT
cblr-3040	3	7	lease	lease	NOUN
cblr-3040	3	8	of	of	ADP
cblr-3040	3	9	real	real	ADJ
cblr-3040	3	10	estate	estate	NOUN
cblr-3040	3	11	...............	...............	PUNCT
cblr-3040	3	12	50	50	NUM
cblr-3040	3	13	1	1	NUM
cblr-3040	3	14	.	.	PUNCT
cblr-3040	4	1	overview	overview	NOUN
cblr-3040	4	2	:	:	PUNCT
cblr-3040	4	3	a	a	DET
cblr-3040	4	4	floor	floor	NOUN
cblr-3040	4	5	wax	wax	NOUN
cblr-3040	4	6	and	and	CCONJ
cblr-3040	4	7	a	a	DET
cblr-3040	4	8	dessert	dessert	NOUN
cblr-3040	4	9	topping	top	VERB
cblr-3040	4	10	?	?	PUNCT
cblr-3040	4	11	............................	............................	PUNCT
cblr-3040	4	12	.	.	PUNCT
cblr-3040	4	13	.	.	PUNCT
cblr-3040	4	14	.	.	PUNCT
cblr-3040	4	15	.	.	PUNCT
cblr-3040	4	16	.	.	PUNCT
cblr-3040	4	17	.	.	PUNCT
cblr-3040	4	18	.	.	PUNCT
cblr-3040	4	19	.	.	PUNCT
cblr-3040	4	20	.	.	PUNCT
cblr-3040	4	21	.	.	PUNCT
cblr-3040	4	22	.	.	PUNCT
cblr-3040	4	23	.	.	PUNCT
cblr-3040	4	24	.	.	PUNCT
cblr-3040	4	25	.	.	PUNCT
cblr-3040	4	26	.	.	PUNCT
cblr-3040	4	27	.	.	PUNCT
cblr-3040	4	28	.	.	PUNCT
cblr-3040	4	29	.	.	PUNCT
cblr-3040	4	30	.	.	PUNCT
cblr-3040	4	31	.	.	PUNCT
cblr-3040	4	32	.	.	PUNCT
cblr-3040	4	33	.	.	PUNCT
cblr-3040	4	34	.	.	PUNCT
cblr-3040	4	35	.	.	PUNCT
cblr-3040	4	36	.	.	PUNCT
cblr-3040	4	37	.	.	PUNCT
cblr-3040	4	38	.	.	PUNCT
cblr-3040	5	1	50	50	NUM
cblr-3040	5	2	2	2	NUM
cblr-3040	5	3	.	.	PUNCT
cblr-3040	6	1	the	the	DET
cblr-3040	6	2	central	central	ADJ
cblr-3040	6	3	components	component	NOUN
cblr-3040	6	4	of	of	ADP
cblr-3040	6	5	the	the	DET
cblr-3040	6	6	arrangem	arrangem	PROPN
cblr-3040	6	7	ent	ent	NOUN
cblr-3040	6	8	................................................	................................................	PROPN
cblr-3040	6	9	54	54	NUM
cblr-3040	6	10	3	3	NUM
cblr-3040	6	11	.	.	PUNCT
cblr-3040	6	12	tax	tax	NOUN
cblr-3040	6	13	accounting	accounting	NOUN
cblr-3040	6	14	for	for	ADP
cblr-3040	6	15	the	the	DET
cblr-3040	6	16	synthetic	synthetic	ADJ
cblr-3040	6	17	lease	lease	NOUN
cblr-3040	6	18	.....	.....	PUNCT
cblr-3040	6	19	57	57	NUM
cblr-3040	6	20	4	4	NUM
cblr-3040	6	21	.	.	PUNCT
cblr-3040	7	1	financial	financial	ADJ
cblr-3040	7	2	accounting	accounting	NOUN
cblr-3040	7	3	for	for	ADP
cblr-3040	7	4	the	the	DET
cblr-3040	7	5	synthetic	synthetic	ADJ
cblr-3040	7	6	l	l	NOUN
cblr-3040	7	7	ease	ease	NOUN
cblr-3040	7	8	.............................................................	.............................................................	PUNCT
cblr-3040	7	9	59	59	NUM
cblr-3040	7	10	b.	b.	PROPN
cblr-3040	7	11	off	off	ADP
cblr-3040	7	12	-	-	PUNCT
cblr-3040	7	13	balance	balance	NOUN
cblr-3040	7	14	sheet	sheet	NOUN
cblr-3040	7	15	partnerships	partnership	NOUN
cblr-3040	7	16	.........................	.........................	PUNCT
cblr-3040	8	1	68	68	NUM
cblr-3040	8	2	1	1	NUM
cblr-3040	8	3	.	.	PUNCT
cblr-3040	9	1	the	the	DET
cblr-3040	9	2	enron	enron	PROPN
cblr-3040	9	3	end	end	NOUN
cblr-3040	9	4	-	-	PUNCT
cblr-3040	9	5	runs	run	VERB
cblr-3040	9	6	...................................	...................................	PUNCT
cblr-3040	9	7	68	68	NUM
cblr-3040	9	8	2	2	NUM
cblr-3040	9	9	.	.	PUNCT
cblr-3040	9	10	basic	basic	ADJ
cblr-3040	9	11	standards	standard	NOUN
cblr-3040	9	12	of	of	ADP
cblr-3040	9	13	gaap	gaap	NOUN
cblr-3040	9	14	accounting	account	VERB
cblr-3040	9	15	for	for	ADP
cblr-3040	9	16	investments	investment	NOUN
cblr-3040	9	17	in	in	ADP
cblr-3040	9	18	partnerships	partnership	NOUN
cblr-3040	9	19	......................	......................	PUNCT
cblr-3040	9	20	74	74	NUM
cblr-3040	9	21	3	3	NUM
cblr-3040	9	22	.	.	NUM
cblr-3040	9	23	2002	2002	NUM
cblr-3040	9	24	and	and	CCONJ
cblr-3040	9	25	2003	2003	NUM
cblr-3040	9	26	gaap	gaap	PROPN
cblr-3040	9	27	reforms	reform	NOUN
cblr-3040	9	28	....................	....................	PUNCT
cblr-3040	10	1	79	79	NUM
cblr-3040	10	2	4	4	NUM
cblr-3040	10	3	.	.	PUNCT
cblr-3040	10	4	comparison	comparison	NOUN
cblr-3040	10	5	to	to	ADP
cblr-3040	10	6	tax	tax	NOUN
cblr-3040	10	7	law	law	NOUN
cblr-3040	10	8	..............................	..............................	PUNCT
cblr-3040	10	9	83	83	NUM
cblr-3040	10	10	c.	c.	NOUN
cblr-3040	10	11	accounting	accounting	NOUN
cblr-3040	10	12	for	for	ADP
cblr-3040	10	13	nonqualified	nonqualified	ADJ
cblr-3040	10	14	employee	employee	NOUN
cblr-3040	10	15	stock	stock	NOUN
cblr-3040	10	16	o	o	NOUN
cblr-3040	10	17	ptions	ption	NOUN
cblr-3040	10	18	.............................................................	.............................................................	PUNCT
cblr-3040	11	1	87	87	NUM
cblr-3040	11	2	1	1	X
cblr-3040	11	3	.	.	PUNCT
cblr-3040	12	1	identifying	identify	VERB
cblr-3040	12	2	the	the	DET
cblr-3040	12	3	compensation	compensation	NOUN
cblr-3040	12	4	issue	issue	NOUN
cblr-3040	12	5	...........	...........	PUNCT
cblr-3040	12	6	87	87	NUM
cblr-3040	12	7	2	2	NUM
cblr-3040	12	8	.	.	PUNCT
cblr-3040	12	9	federal	federal	ADJ
cblr-3040	12	10	income	income	NOUN
cblr-3040	12	11	tax	tax	NOUN
cblr-3040	12	12	consequences	consequence	NOUN
cblr-3040	12	13	.............	.............	PUNCT
cblr-3040	13	1	90	90	NUM
cblr-3040	13	2	3	3	NUM
cblr-3040	13	3	.	.	PUNCT
cblr-3040	13	4	current	current	ADJ
cblr-3040	13	5	financial	financial	ADJ
cblr-3040	13	6	accounting	accounting	NOUN
cblr-3040	13	7	treatment	treatment	NOUN
cblr-3040	13	8	.......	.......	PUNCT
cblr-3040	13	9	92	92	NUM
cblr-3040	13	10	associate	associate	ADJ
cblr-3040	13	11	professor	professor	NOUN
cblr-3040	13	12	of	of	ADP
cblr-3040	13	13	law	law	NOUN
cblr-3040	13	14	,	,	PUNCT
cblr-3040	13	15	university	university	PROPN
cblr-3040	13	16	of	of	ADP
cblr-3040	13	17	missouri	missouri	PROPN
cblr-3040	13	18	-	-	PROPN
cblr-3040	13	19	kansas	kansas	PROPN
cblr-3040	13	20	city	city	PROPN
cblr-3040	13	21	school	school	NOUN
cblr-3040	13	22	of	of	ADP
cblr-3040	13	23	law	law	NOUN
cblr-3040	13	24	.	.	PUNCT
cblr-3040	14	1	a.b	a.b	PROPN
cblr-3040	14	2	.	.	PROPN
cblr-3040	14	3	,	,	PUNCT
cblr-3040	14	4	dartmouth	dartmouth	PROPN
cblr-3040	14	5	college	college	PROPN
cblr-3040	14	6	;	;	PUNCT
cblr-3040	14	7	j.d	j.d	PROPN
cblr-3040	14	8	.	.	PROPN
cblr-3040	14	9	,	,	PUNCT
cblr-3040	14	10	stanford	stanford	PROPN
cblr-3040	14	11	law	law	PROPN
cblr-3040	14	12	school	school	NOUN
cblr-3040	14	13	;	;	PUNCT
cblr-3040	14	14	ll.m	ll.m	X
cblr-3040	14	15	.	.	PUNCT
cblr-3040	14	16	,	,	PUNCT
cblr-3040	14	17	taxation	taxation	PROPN
cblr-3040	14	18	,	,	PUNCT
cblr-3040	14	19	boston	boston	PROPN
cblr-3040	14	20	university	university	PROPN
cblr-3040	14	21	school	school	NOUN
cblr-3040	14	22	of	of	ADP
cblr-3040	14	23	law	law	NOUN
cblr-3040	14	24	.	.	PUNCT
cblr-3040	15	1	the	the	DET
cblr-3040	15	2	author	author	NOUN
cblr-3040	15	3	wishes	wish	VERB
cblr-3040	15	4	to	to	PART
cblr-3040	15	5	acknowledge	acknowledge	VERB
cblr-3040	15	6	and	and	CCONJ
cblr-3040	15	7	thank	thank	VERB
cblr-3040	15	8	research	research	PROPN
cblr-3040	15	9	assistant	assistant	PROPN
cblr-3040	15	10	robert	robert	PROPN
cblr-3040	15	11	coulthard	coulthard	PROPN
cblr-3040	15	12	for	for	ADP
cblr-3040	15	13	his	his	PRON
cblr-3040	15	14	many	many	ADJ
cblr-3040	15	15	contributions	contribution	NOUN
cblr-3040	15	16	to	to	ADP
cblr-3040	15	17	this	this	DET
cblr-3040	15	18	project	project	NOUN
cblr-3040	15	19	,	,	PUNCT
cblr-3040	15	20	robert	robert	PROPN
cblr-3040	15	21	downs	downs	PROPN
cblr-3040	15	22	,	,	PUNCT
cblr-3040	15	23	jack	jack	NOUN
cblr-3040	15	24	fingersh	fingersh	PROPN
cblr-3040	15	25	,	,	PUNCT
cblr-3040	15	26	john	john	PROPN
cblr-3040	15	27	hickey	hickey	PROPN
cblr-3040	15	28	,	,	PUNCT
cblr-3040	15	29	edwin	edwin	PROPN
cblr-3040	15	30	hood	hood	PROPN
cblr-3040	15	31	and	and	CCONJ
cblr-3040	15	32	nancy	nancy	PROPN
cblr-3040	15	33	levit	levit	PROPN
cblr-3040	15	34	for	for	ADP
cblr-3040	15	35	their	their	PRON
cblr-3040	15	36	comments	comment	NOUN
cblr-3040	15	37	on	on	ADP
cblr-3040	15	38	drafts	draft	NOUN
cblr-3040	15	39	of	of	ADP
cblr-3040	15	40	this	this	DET
cblr-3040	15	41	article	article	NOUN
cblr-3040	15	42	,	,	PUNCT
cblr-3040	15	43	and	and	CCONJ
cblr-3040	15	44	the	the	DET
cblr-3040	15	45	umkc	umkc	PROPN
cblr-3040	15	46	law	law	PROPN
cblr-3040	15	47	foundation	foundation	NOUN
cblr-3040	15	48	for	for	ADP
cblr-3040	15	49	its	its	PRON
cblr-3040	15	50	financial	financial	ADJ
cblr-3040	15	51	assistance	assistance	NOUN
cblr-3040	15	52	.	.	PUNCT
cblr-3040	16	1	4	4	X
cblr-3040	16	2	.	.	X
cblr-3040	16	3	recent	recent	ADJ
cblr-3040	16	4	debates	debate	NOUN
cblr-3040	16	5	over	over	ADP
cblr-3040	16	6	mandatory	mandatory	ADJ
cblr-3040	16	7	expensing	expensing	NOUN
cblr-3040	16	8	of	of	ADP
cblr-3040	16	9	employee	employee	NOUN
cblr-3040	16	10	stock	stock	NOUN
cblr-3040	16	11	option	option	NOUN
cblr-3040	16	12	costs	cost	NOUN
cblr-3040	16	13	.................	.................	PUNCT
cblr-3040	16	14	98	98	NUM
cblr-3040	16	15	5	5	NUM
cblr-3040	16	16	.	.	PUNCT
cblr-3040	16	17	tax	tax	NOUN
cblr-3040	16	18	-	-	PUNCT
cblr-3040	16	19	related	relate	VERB
cblr-3040	16	20	proposals	proposal	NOUN
cblr-3040	16	21	....................................	....................................	PUNCT
cblr-3040	16	22	105	105	NUM
cblr-3040	16	23	iii	iii	NOUN
cblr-3040	16	24	.	.	PUNCT
cblr-3040	17	1	history	history	NOUN
cblr-3040	17	2	of	of	ADP
cblr-3040	17	3	the	the	DET
cblr-3040	17	4	book	book	NOUN
cblr-3040	17	5	-	-	PUNCT
cblr-3040	17	6	tax	tax	NOUN
cblr-3040	17	7	conformity	conformity	NOUN
cblr-3040	17	8	debate	debate	NOUN
cblr-3040	17	9	.............	.............	PUNCT
cblr-3040	18	1	108	108	NUM
cblr-3040	18	2	a.	a.	NOUN
cblr-3040	18	3	the	the	DET
cblr-3040	18	4	tax	tax	NOUN
cblr-3040	18	5	law	law	NOUN
cblr-3040	18	6	perspective	perspective	NOUN
cblr-3040	18	7	....................................	....................................	PUNCT
cblr-3040	18	8	108	108	NUM
cblr-3040	18	9	1	1	NUM
cblr-3040	18	10	.	.	PUNCT
cblr-3040	18	11	statutory	statutory	ADJ
cblr-3040	18	12	treatments	treatment	NOUN
cblr-3040	18	13	.....................................	.....................................	PUNCT
cblr-3040	19	1	108	108	NUM
cblr-3040	19	2	2	2	NUM
cblr-3040	19	3	.	.	PUNCT
cblr-3040	19	4	judicial	judicial	ADJ
cblr-3040	19	5	interpretations	interpretation	NOUN
cblr-3040	19	6	.................................	.................................	PUNCT
cblr-3040	19	7	112	112	NUM
cblr-3040	19	8	3	3	X
cblr-3040	19	9	.	.	PUNCT
cblr-3040	19	10	accounting	accounting	NOUN
cblr-3040	19	11	profession	profession	NOUN
cblr-3040	19	12	pronouncements	pronouncement	NOUN
cblr-3040	19	13	on	on	ADP
cblr-3040	19	14	conform	conform	PROPN
cblr-3040	19	15	ity	ity	PROPN
cblr-3040	19	16	......................................................	......................................................	PUNCT
cblr-3040	19	17	120	120	NUM
cblr-3040	19	18	4	4	NUM
cblr-3040	19	19	.	.	PUNCT
cblr-3040	20	1	the	the	DET
cblr-3040	20	2	treasury	treasury	PROPN
cblr-3040	20	3	department	department	PROPN
cblr-3040	20	4	and	and	CCONJ
cblr-3040	20	5	book	book	NOUN
cblr-3040	20	6	-	-	PUNCT
cblr-3040	20	7	tax	tax	NOUN
cblr-3040	20	8	conform	conform	NOUN
cblr-3040	20	9	ity	ity	PROPN
cblr-3040	20	10	......................................................	......................................................	PUNCT
cblr-3040	20	11	131	131	NUM
cblr-3040	20	12	b.	b.	PROPN
cblr-3040	20	13	federal	federal	PROPN
cblr-3040	20	14	securities	securities	PROPN
cblr-3040	20	15	regulation	regulation	NOUN
cblr-3040	20	16	and	and	CCONJ
cblr-3040	20	17	book	book	NOUN
cblr-3040	20	18	-	-	PUNCT
cblr-3040	20	19	tax	tax	NOUN
cblr-3040	20	20	c	c	NOUN
cblr-3040	20	21	onform	onform	NOUN
cblr-3040	20	22	ity	ity	PROPN
cblr-3040	20	23	...........................................................	...........................................................	PUNCT
cblr-3040	20	24	137	137	NUM
cblr-3040	20	25	1	1	NUM
cblr-3040	20	26	.	.	PUNCT
cblr-3040	21	1	disclosure	disclosure	NOUN
cblr-3040	21	2	requirements	requirement	NOUN
cblr-3040	21	3	................................	................................	PUNCT
cblr-3040	21	4	137	137	NUM
cblr-3040	21	5	2	2	NUM
cblr-3040	21	6	.	.	PUNCT
cblr-3040	22	1	involvement	involvement	NOUN
cblr-3040	22	2	in	in	ADP
cblr-3040	22	3	setting	set	VERB
cblr-3040	22	4	accounting	accounting	NOUN
cblr-3040	22	5	standards	standard	NOUN
cblr-3040	22	6	........................................................	........................................................	PUNCT
cblr-3040	23	1	140	140	NUM
cblr-3040	23	2	iv	iv	NOUN
cblr-3040	23	3	.	.	PUNCT
cblr-3040	24	1	using	use	VERB
cblr-3040	24	2	book	book	NOUN
cblr-3040	24	3	-	-	PUNCT
cblr-3040	24	4	tax	tax	NOUN
cblr-3040	24	5	comparisons	comparison	NOUN
cblr-3040	24	6	and	and	CCONJ
cblr-3040	24	7	selective	selective	ADJ
cblr-3040	24	8	conformity	conformity	NOUN
cblr-3040	24	9	requirements	requirement	NOUN
cblr-3040	24	10	as	as	ADP
cblr-3040	24	11	a	a	DET
cblr-3040	24	12	defense	defense	NOUN
cblr-3040	24	13	against	against	ADP
cblr-3040	24	14	tax	tax	NOUN
cblr-3040	24	15	and	and	CCONJ
cblr-3040	24	16	financial	financial	ADJ
cblr-3040	24	17	accounting	accounting	NOUN
cblr-3040	24	18	abuses	abuse	NOUN
cblr-3040	24	19	......................	......................	PUNCT
cblr-3040	25	1	144	144	NUM
cblr-3040	25	2	a.	a.	NOUN
cblr-3040	25	3	history	history	NOUN
cblr-3040	25	4	suggests	suggest	VERB
cblr-3040	25	5	a	a	DET
cblr-3040	25	6	need	need	NOUN
cblr-3040	25	7	for	for	ADP
cblr-3040	25	8	more	more	ADJ
cblr-3040	25	9	regulatory	regulatory	ADJ
cblr-3040	25	10	involvement	involvement	NOUN
cblr-3040	25	11	in	in	ADP
cblr-3040	25	12	setting	set	VERB
cblr-3040	25	13	financial	financial	ADJ
cblr-3040	25	14	accounting	accounting	NOUN
cblr-3040	25	15	r	r	NOUN
cblr-3040	25	16	u	u	NOUN
cblr-3040	25	17	les	les	X
cblr-3040	25	18	....................................................................	....................................................................	PUNCT
cblr-3040	26	1	144	144	NUM
cblr-3040	26	2	1	1	NUM
cblr-3040	26	3	.	.	PUNCT
cblr-3040	27	1	the	the	DET
cblr-3040	27	2	traditional	traditional	ADJ
cblr-3040	27	3	role	role	NOUN
cblr-3040	27	4	of	of	ADP
cblr-3040	27	5	the	the	DET
cblr-3040	27	6	sec	sec	PROPN
cblr-3040	27	7	....................	....................	PUNCT
cblr-3040	27	8	144	144	NUM
cblr-3040	27	9	2	2	NUM
cblr-3040	27	10	.	.	PUNCT
cblr-3040	27	11	limits	limit	NOUN
cblr-3040	27	12	on	on	ADP
cblr-3040	27	13	the	the	DET
cblr-3040	27	14	effectiveness	effectiveness	NOUN
cblr-3040	27	15	of	of	ADP
cblr-3040	27	16	the	the	DET
cblr-3040	27	17	accounting	accounting	NOUN
cblr-3040	27	18	profession	profession	NOUN
cblr-3040	27	19	and	and	CCONJ
cblr-3040	27	20	fasb	fasb	NOUN
cblr-3040	27	21	...................	...................	PUNCT
cblr-3040	28	1	147	147	NUM
cblr-3040	28	2	b.	b.	NOUN
cblr-3040	28	3	the	the	DET
cblr-3040	28	4	need	need	NOUN
cblr-3040	28	5	to	to	PART
cblr-3040	28	6	expand	expand	VERB
cblr-3040	28	7	on	on	ADP
cblr-3040	28	8	recent	recent	ADJ
cblr-3040	28	9	legislative	legislative	ADJ
cblr-3040	28	10	a	a	DET
cblr-3040	28	11	ction	ction	NOUN
cblr-3040	28	12	s	s	PART
cblr-3040	28	13	.................................................................	.................................................................	SYM
cblr-3040	28	14	155	155	NUM
cblr-3040	28	15	c.	c.	NOUN
cblr-3040	28	16	revisiting	revisit	VERB
cblr-3040	28	17	the	the	DET
cblr-3040	28	18	sample	sample	NOUN
cblr-3040	28	19	transactions	transaction	NOUN
cblr-3040	28	20	...................	...................	PUNCT
cblr-3040	28	21	164	164	NUM
cblr-3040	28	22	1	1	NUM
cblr-3040	28	23	.	.	PUNCT
cblr-3040	29	1	synthetic	synthetic	ADJ
cblr-3040	29	2	leases	lease	NOUN
cblr-3040	29	3	.............................................	.............................................	PUNCT
cblr-3040	29	4	164	164	NUM
cblr-3040	29	5	2	2	NUM
cblr-3040	29	6	.	.	PUNCT
cblr-3040	29	7	off	off	ADP
cblr-3040	29	8	-	-	PUNCT
cblr-3040	29	9	balance	balance	NOUN
cblr-3040	29	10	sheet	sheet	NOUN
cblr-3040	29	11	partnerships	partnership	NOUN
cblr-3040	29	12	.....................	.....................	PUNCT
cblr-3040	30	1	170	170	NUM
cblr-3040	30	2	3	3	X
cblr-3040	30	3	.	.	PUNCT
cblr-3040	30	4	employee	employee	NOUN
cblr-3040	30	5	stock	stock	NOUN
cblr-3040	30	6	option	option	NOUN
cblr-3040	30	7	costs	cost	NOUN
cblr-3040	30	8	........................	........................	PUNCT
cblr-3040	30	9	173	173	NUM
cblr-3040	30	10	d.	d.	PROPN
cblr-3040	30	11	regulatory	regulatory	ADJ
cblr-3040	30	12	action	action	NOUN
cblr-3040	30	13	should	should	AUX
cblr-3040	30	14	not	not	PART
cblr-3040	30	15	be	be	AUX
cblr-3040	30	16	inhibited	inhibit	VERB
cblr-3040	30	17	by	by	ADP
cblr-3040	30	18	misleading	mislead	VERB
cblr-3040	30	19	generalizations	generalization	NOUN
cblr-3040	30	20	evidenced	evidence	VERB
cblr-3040	30	21	in	in	ADP
cblr-3040	30	22	the	the	DET
cblr-3040	30	23	history	history	NOUN
cblr-3040	30	24	of	of	ADP
cblr-3040	30	25	the	the	DET
cblr-3040	30	26	conformity	conformity	NOUN
cblr-3040	30	27	debate	debate	NOUN
cblr-3040	30	28	.......................	.......................	PUNCT
cblr-3040	31	1	176	176	NUM
cblr-3040	31	2	1	1	NUM
cblr-3040	31	3	.	.	PUNCT
cblr-3040	32	1	reassessing	reassess	VERB
cblr-3040	32	2	the	the	DET
cblr-3040	32	3	potential	potential	ADJ
cblr-3040	32	4	value	value	NOUN
cblr-3040	32	5	of	of	ADP
cblr-3040	32	6	conformity	conformity	NOUN
cblr-3040	32	7	requirements	requirement	NOUN
cblr-3040	32	8	..............................	..............................	PUNCT
cblr-3040	32	9	176	176	NUM
cblr-3040	32	10	2	2	NUM
cblr-3040	32	11	.	.	PUNCT
cblr-3040	32	12	coordinated	coordinate	VERB
cblr-3040	32	13	disclosure	disclosure	NOUN
cblr-3040	32	14	of	of	ADP
cblr-3040	32	15	book	book	NOUN
cblr-3040	32	16	-	-	PUNCT
cblr-3040	32	17	tax	tax	NOUN
cblr-3040	32	18	differences	difference	NOUN
cblr-3040	32	19	as	as	ADP
cblr-3040	32	20	an	an	DET
cblr-3040	32	21	important	important	ADJ
cblr-3040	32	22	first	first	ADJ
cblr-3040	32	23	step	step	NOUN
cblr-3040	32	24	.........	.........	PUNCT
cblr-3040	32	25	183	183	NUM
cblr-3040	32	26	3	3	NUM
cblr-3040	32	27	.	.	PUNCT
cblr-3040	32	28	possible	possible	ADJ
cblr-3040	32	29	steps	step	NOUN
cblr-3040	32	30	beyond	beyond	ADP
cblr-3040	32	31	footnote	footnote	NOUN
cblr-3040	32	32	disclosure	disclosure	NOUN
cblr-3040	32	33	...	...	PUNCT
cblr-3040	32	34	188	188	NUM
cblr-3040	32	35	columbia	columbia	PROPN
cblr-3040	32	36	business	business	PROPN
cblr-3040	32	37	la	la	PROPN
cblr-3040	32	38	w	w	PROPN
cblr-3040	32	39	review	review	NOUN
cblr-3040	32	40	[	[	X
cblr-3040	32	41	vol	vol	NOUN
cblr-3040	32	42	.	.	PUNCT
cblr-3040	32	43	2003	2003	NUM
cblr-3040	32	44	no	no	NOUN
cblr-3040	32	45	.	.	PUNCT
cblr-3040	33	1	1:35	1:35	NUM
cblr-3040	33	2	]	]	PUNCT
cblr-3040	33	3	stopping	stop	VERB
cblr-3040	33	4	enron	enron	PROPN
cblr-3040	33	5	end	end	NOUN
cblr-3040	33	6	-	-	PUNCT
cblr-3040	33	7	runs	run	NOUN
cblr-3040	33	8	and	and	CCONJ
cblr-3040	33	9	other	other	ADJ
cblr-3040	33	10	trick	trick	NOUN
cblr-3040	33	11	plays	play	VERB
cblr-3040	33	12	37	37	NUM
cblr-3040	33	13	v	v	NOUN
cblr-3040	33	14	.	.	PUNCT
cblr-3040	34	1	c	c	PROPN
cblr-3040	34	2	onclusion	onclusion	NOUN
cblr-3040	34	3	..................................................................	..................................................................	PUNCT
cblr-3040	34	4	189	189	NUM
cblr-3040	34	5	i.	i.	NOUN
cblr-3040	34	6	introduction	introduction	NOUN
cblr-3040	34	7	"	"	PUNCT
cblr-3040	34	8	when	when	SCONJ
cblr-3040	34	9	you	you	PRON
cblr-3040	34	10	come	come	VERB
cblr-3040	34	11	to	to	ADP
cblr-3040	34	12	a	a	DET
cblr-3040	34	13	fork	fork	NOUN
cblr-3040	34	14	in	in	ADP
cblr-3040	34	15	the	the	DET
cblr-3040	34	16	road	road	NOUN
cblr-3040	34	17	,	,	PUNCT
cblr-3040	34	18	take	take	VERB
cblr-3040	34	19	it	it	PRON
cblr-3040	34	20	!	!	PUNCT
cblr-3040	34	21	"	"	PUNCT
cblr-3040	35	1	-yogi	-yogi	NOUN
cblr-3040	35	2	berra	berra	NOUN
cblr-3040	35	3	(	(	PUNCT
cblr-3040	35	4	philosopher	philosopher	NOUN
cblr-3040	35	5	and	and	CCONJ
cblr-3040	35	6	three	three	NUM
cblr-3040	35	7	-	-	PUNCT
cblr-3040	35	8	time	time	NOUN
cblr-3040	35	9	american	american	PROPN
cblr-3040	35	10	league	league	PROPN
cblr-3040	35	11	"	"	PUNCT
cblr-3040	35	12	mvp	mvp	PROPN
cblr-3040	35	13	"	"	PUNCT
cblr-3040	35	14	)	)	PUNCT
cblr-3040	35	15	'	'	PUNCT
cblr-3040	35	16	robert	robert	PROPN
cblr-3040	35	17	frost	frost	NOUN
cblr-3040	35	18	must	must	AUX
cblr-3040	35	19	not	not	PART
cblr-3040	35	20	have	have	AUX
cblr-3040	35	21	known	know	VERB
cblr-3040	35	22	many	many	ADJ
cblr-3040	35	23	imaginative	imaginative	ADJ
cblr-3040	35	24	accountants	accountant	NOUN
cblr-3040	35	25	or	or	CCONJ
cblr-3040	35	26	tax	tax	NOUN
cblr-3040	35	27	professionals	professional	NOUN
cblr-3040	35	28	.	.	PUNCT
cblr-3040	36	1	in	in	ADP
cblr-3040	36	2	his	his	PRON
cblr-3040	36	3	classic	classic	ADJ
cblr-3040	36	4	poem	poem	NOUN
cblr-3040	36	5	the	the	DET
cblr-3040	36	6	road	road	NOUN
cblr-3040	36	7	not	not	PART
cblr-3040	36	8	taken	take	VERB
cblr-3040	36	9	,	,	PUNCT
cblr-3040	36	10	frost	frost	NOUN
cblr-3040	36	11	assumed	assume	VERB
cblr-3040	36	12	that	that	SCONJ
cblr-3040	36	13	at	at	ADP
cblr-3040	36	14	the	the	DET
cblr-3040	36	15	proverbial	proverbial	ADJ
cblr-3040	36	16	fork	fork	NOUN
cblr-3040	36	17	in	in	ADP
cblr-3040	36	18	the	the	DET
cblr-3040	36	19	road	road	NOUN
cblr-3040	36	20	the	the	DET
cblr-3040	36	21	traveler	traveler	NOUN
cblr-3040	36	22	must	must	AUX
cblr-3040	36	23	choose	choose	VERB
cblr-3040	36	24	one	one	NUM
cblr-3040	36	25	path	path	NOUN
cblr-3040	36	26	or	or	CCONJ
cblr-3040	36	27	the	the	DET
cblr-3040	36	28	other	other	ADJ
cblr-3040	36	29	.	.	PUNCT
cblr-3040	37	1	had	have	VERB
cblr-3040	37	2	he	he	PRON
cblr-3040	37	3	sufficient	sufficient	ADJ
cblr-3040	37	4	exposure	exposure	NOUN
cblr-3040	37	5	to	to	ADP
cblr-3040	37	6	the	the	DET
cblr-3040	37	7	talents	talent	NOUN
cblr-3040	37	8	of	of	ADP
cblr-3040	37	9	creative	creative	ADJ
cblr-3040	37	10	accounting	accounting	NOUN
cblr-3040	37	11	and	and	CCONJ
cblr-3040	37	12	tax	tax	NOUN
cblr-3040	37	13	advisors	advisor	NOUN
cblr-3040	37	14	,	,	PUNCT
cblr-3040	37	15	the	the	DET
cblr-3040	37	16	poet	poet	NOUN
cblr-3040	37	17	might	might	AUX
cblr-3040	37	18	have	have	AUX
cblr-3040	37	19	considered	consider	VERB
cblr-3040	37	20	yogi	yogi	NOUN
cblr-3040	37	21	berra	berra	PROPN
cblr-3040	37	22	's	's	PART
cblr-3040	37	23	third	third	ADJ
cblr-3040	37	24	alternative	alternative	ADJ
cblr-3040	37	25	-take	-take	NOUN
cblr-3040	37	26	both	both	DET
cblr-3040	37	27	roads	road	NOUN
cblr-3040	37	28	.	.	PUNCT
cblr-3040	38	1	in	in	ADP
cblr-3040	38	2	accounting	account	VERB
cblr-3040	38	3	for	for	ADP
cblr-3040	38	4	business	business	NOUN
cblr-3040	38	5	transactions	transaction	NOUN
cblr-3040	38	6	in	in	ADP
cblr-3040	38	7	the	the	DET
cblr-3040	38	8	united	united	PROPN
cblr-3040	38	9	states	states	PROPN
cblr-3040	38	10	,	,	PUNCT
cblr-3040	38	11	it	it	PRON
cblr-3040	38	12	has	have	AUX
cblr-3040	38	13	long	long	ADV
cblr-3040	38	14	been	be	AUX
cblr-3040	38	15	the	the	DET
cblr-3040	38	16	case	case	NOUN
cblr-3040	38	17	that	that	SCONJ
cblr-3040	38	18	keeping	keep	VERB
cblr-3040	38	19	two	two	NUM
cblr-3040	38	20	different	different	ADJ
cblr-3040	38	21	sets	set	NOUN
cblr-3040	38	22	of	of	ADP
cblr-3040	38	23	books	book	NOUN
cblr-3040	38	24	(	(	PUNCT
cblr-3040	38	25	one	one	NUM
cblr-3040	38	26	for	for	ADP
cblr-3040	38	27	financial	financial	ADJ
cblr-3040	38	28	reporting	reporting	NOUN
cblr-3040	38	29	and	and	CCONJ
cblr-3040	38	30	one	one	NUM
cblr-3040	38	31	for	for	ADP
cblr-3040	38	32	income	income	NOUN
cblr-3040	38	33	tax	tax	NOUN
cblr-3040	38	34	reporting	reporting	NOUN
cblr-3040	38	35	)	)	PUNCT
cblr-3040	38	36	is	be	AUX
cblr-3040	38	37	permissible	permissible	ADJ
cblr-3040	38	38	and	and	CCONJ
cblr-3040	38	39	"	"	PUNCT
cblr-3040	38	40	generally	generally	ADV
cblr-3040	38	41	accepted	accept	VERB
cblr-3040	38	42	.	.	PUNCT
cblr-3040	39	1	"2	"2	PROPN
cblr-3040	39	2	a	a	DET
cblr-3040	39	3	company	company	NOUN
cblr-3040	39	4	can	can	AUX
cblr-3040	39	5	often	often	ADV
cblr-3040	39	6	effect	effect	VERB
cblr-3040	39	7	a	a	DET
cblr-3040	39	8	transaction	transaction	NOUN
cblr-3040	39	9	that	that	PRON
cblr-3040	39	10	in	in	ADP
cblr-3040	39	11	economic	economic	ADJ
cblr-3040	39	12	substance	substance	NOUN
cblr-3040	39	13	begins	begin	VERB
cblr-3040	39	14	at	at	ADP
cblr-3040	39	15	"	"	PUNCT
cblr-3040	39	16	point	point	NOUN
cblr-3040	39	17	a	a	PRON
cblr-3040	39	18	"	"	PUNCT
cblr-3040	39	19	and	and	CCONJ
cblr-3040	39	20	ends	end	VERB
cblr-3040	39	21	at	at	ADP
cblr-3040	39	22	"	"	PUNCT
cblr-3040	39	23	point	point	NOUN
cblr-3040	39	24	b	b	NOUN
cblr-3040	39	25	,	,	PUNCT
cblr-3040	39	26	"	"	PUNCT
cblr-3040	39	27	but	but	CCONJ
cblr-3040	39	28	account	account	VERB
cblr-3040	39	29	for	for	ADP
cblr-3040	39	30	the	the	DET
cblr-3040	39	31	path	path	NOUN
cblr-3040	39	32	taken	take	VERB
cblr-3040	39	33	in	in	ADP
cblr-3040	39	34	one	one	NUM
cblr-3040	39	35	manner	manner	NOUN
cblr-3040	39	36	in	in	ADP
cblr-3040	39	37	its	its	PRON
cblr-3040	39	38	financial	financial	ADJ
cblr-3040	39	39	1	1	NUM
cblr-3040	39	40	yogi	yogi	NOUN
cblr-3040	39	41	berra	berra	PROPN
cblr-3040	39	42	&	&	CCONJ
cblr-3040	39	43	david	david	PROPN
cblr-3040	39	44	kaplan	kaplan	PROPN
cblr-3040	39	45	,	,	PUNCT
cblr-3040	39	46	when	when	SCONJ
cblr-3040	39	47	you	you	PRON
cblr-3040	39	48	come	come	VERB
cblr-3040	39	49	to	to	ADP
cblr-3040	39	50	a	a	DET
cblr-3040	39	51	fork	fork	NOUN
cblr-3040	39	52	in	in	ADP
cblr-3040	39	53	the	the	DET
cblr-3040	39	54	road	road	NOUN
cblr-3040	39	55	,	,	PUNCT
cblr-3040	39	56	take	take	VERB
cblr-3040	39	57	it	it	PRON
cblr-3040	39	58	!	!	PUNCT
cblr-3040	40	1	(	(	PUNCT
cblr-3040	40	2	2001	2001	NUM
cblr-3040	40	3	)	)	PUNCT
cblr-3040	40	4	.	.	PUNCT
cblr-3040	41	1	2	2	NUM
cblr-3040	41	2	see	see	VERB
cblr-3040	41	3	generally	generally	ADV
cblr-3040	41	4	harold	harold	PROPN
cblr-3040	41	5	e.	e.	PROPN
cblr-3040	41	6	arnett	arnett	PROPN
cblr-3040	41	7	,	,	PUNCT
cblr-3040	41	8	taxable	taxable	ADJ
cblr-3040	41	9	income	income	NOUN
cblr-3040	41	10	vs.	vs.	ADP
cblr-3040	41	11	financial	financial	ADJ
cblr-3040	41	12	income	income	NOUN
cblr-3040	41	13	:	:	PUNCT
cblr-3040	41	14	how	how	SCONJ
cblr-3040	41	15	much	much	ADJ
cblr-3040	41	16	uniformity	uniformity	NOUN
cblr-3040	41	17	can	can	AUX
cblr-3040	41	18	we	we	PRON
cblr-3040	41	19	stand	stand	VERB
cblr-3040	41	20	?	?	PUNCT
cblr-3040	41	21	,	,	PUNCT
cblr-3040	41	22	44	44	NUM
cblr-3040	41	23	acct	acct	NOUN
cblr-3040	41	24	.	.	PUNCT
cblr-3040	42	1	rev	rev	PROPN
cblr-3040	42	2	.	.	PROPN
cblr-3040	42	3	482	482	NUM
cblr-3040	42	4	(	(	PUNCT
cblr-3040	42	5	1969	1969	NUM
cblr-3040	42	6	)	)	PUNCT
cblr-3040	42	7	;	;	PUNCT
cblr-3040	42	8	alfred	alfred	PROPN
cblr-3040	42	9	f.	f.	PROPN
cblr-3040	42	10	falk	falk	PROPN
cblr-3040	42	11	,	,	PUNCT
cblr-3040	42	12	tax	tax	NOUN
cblr-3040	42	13	accounting	accounting	NOUN
cblr-3040	42	14	and	and	CCONJ
cblr-3040	42	15	business	business	NOUN
cblr-3040	42	16	accounting	accounting	NOUN
cblr-3040	42	17	:	:	PUNCT
cblr-3040	42	18	how	how	SCONJ
cblr-3040	42	19	to	to	PART
cblr-3040	42	20	maintain	maintain	VERB
cblr-3040	42	21	two	two	NUM
cblr-3040	42	22	sets	set	NOUN
cblr-3040	42	23	of	of	ADP
cblr-3040	42	24	books	book	NOUN
cblr-3040	42	25	to	to	ADP
cblr-3040	42	26	the	the	DET
cblr-3040	42	27	satisfaction	satisfaction	NOUN
cblr-3040	42	28	of	of	ADP
cblr-3040	42	29	the	the	DET
cblr-3040	42	30	treasury	treasury	NOUN
cblr-3040	42	31	,	,	PUNCT
cblr-3040	42	32	28	28	NUM
cblr-3040	42	33	inst	inst	NOUN
cblr-3040	42	34	.	.	PUNCT
cblr-3040	43	1	on	on	ADP
cblr-3040	43	2	fed	fed	PROPN
cblr-3040	43	3	.	.	PUNCT
cblr-3040	44	1	tax'n	tax'n	ADV
cblr-3040	44	2	19	19	NUM
cblr-3040	44	3	(	(	PUNCT
cblr-3040	44	4	1970	1970	NUM
cblr-3040	44	5	)	)	PUNCT
cblr-3040	44	6	;	;	PUNCT
cblr-3040	44	7	calvin	calvin	PROPN
cblr-3040	44	8	h.	h.	PROPN
cblr-3040	44	9	johnson	johnson	PROPN
cblr-3040	44	10	,	,	PUNCT
cblr-3040	44	11	using	use	VERB
cblr-3040	44	12	gaap	gaap	PROPN
cblr-3040	44	13	instead	instead	ADV
cblr-3040	44	14	of	of	ADP
cblr-3040	44	15	tax	tax	NOUN
cblr-3040	44	16	accounting	accounting	NOUN
cblr-3040	44	17	is	be	AUX
cblr-3040	44	18	a	a	DET
cblr-3040	44	19	bad	bad	ADJ
cblr-3040	44	20	idea	idea	NOUN
cblr-3040	44	21	,	,	PUNCT
cblr-3040	44	22	83	83	NUM
cblr-3040	44	23	tax	tax	NOUN
cblr-3040	44	24	notes	note	NOUN
cblr-3040	44	25	425	425	NUM
cblr-3040	44	26	(	(	PUNCT
cblr-3040	44	27	1999	1999	NUM
cblr-3040	44	28	)	)	PUNCT
cblr-3040	44	29	(	(	PUNCT
cblr-3040	44	30	each	each	PRON
cblr-3040	44	31	of	of	ADP
cblr-3040	44	32	these	these	DET
cblr-3040	44	33	sources	source	NOUN
cblr-3040	44	34	discussing	discuss	VERB
cblr-3040	44	35	the	the	DET
cblr-3040	44	36	differences	difference	NOUN
cblr-3040	44	37	between	between	ADP
cblr-3040	44	38	tax	tax	NOUN
cblr-3040	44	39	and	and	CCONJ
cblr-3040	44	40	financial	financial	ADJ
cblr-3040	44	41	accounting	accounting	NOUN
cblr-3040	44	42	which	which	PRON
cblr-3040	44	43	have	have	AUX
cblr-3040	44	44	precluded	preclude	VERB
cblr-3040	44	45	the	the	DET
cblr-3040	44	46	use	use	NOUN
cblr-3040	44	47	of	of	ADP
cblr-3040	44	48	a	a	DET
cblr-3040	44	49	single	single	ADJ
cblr-3040	44	50	system	system	NOUN
cblr-3040	44	51	of	of	ADP
cblr-3040	44	52	computing	compute	VERB
cblr-3040	44	53	income	income	NOUN
cblr-3040	44	54	for	for	ADP
cblr-3040	44	55	tax	tax	NOUN
cblr-3040	44	56	and	and	CCONJ
cblr-3040	44	57	financial	financial	ADJ
cblr-3040	44	58	statements	statement	NOUN
cblr-3040	44	59	purposes	purpose	NOUN
cblr-3040	44	60	)	)	PUNCT
cblr-3040	44	61	.	.	PUNCT
cblr-3040	45	1	columbia	columbia	PROPN
cblr-3040	45	2	business	business	PROPN
cblr-3040	45	3	la	la	PROPN
cblr-3040	45	4	w	w	PROPN
cblr-3040	45	5	review	review	NOUN
cblr-3040	45	6	statements	statement	NOUN
cblr-3040	45	7	and	and	CCONJ
cblr-3040	45	8	in	in	ADP
cblr-3040	45	9	a	a	DET
cblr-3040	45	10	markedly	markedly	ADV
cblr-3040	45	11	different	different	ADJ
cblr-3040	45	12	manner	manner	NOUN
cblr-3040	45	13	in	in	ADP
cblr-3040	45	14	the	the	DET
cblr-3040	45	15	company	company	NOUN
cblr-3040	45	16	's	's	PART
cblr-3040	45	17	income	income	NOUN
cblr-3040	45	18	tax	tax	NOUN
cblr-3040	45	19	returns	return	NOUN
cblr-3040	45	20	.	.	PUNCT
cblr-3040	46	1	three	three	NUM
cblr-3040	46	2	prominent	prominent	ADJ
cblr-3040	46	3	examples	example	NOUN
cblr-3040	46	4	of	of	ADP
cblr-3040	46	5	this	this	DET
cblr-3040	46	6	accounting	accounting	NOUN
cblr-3040	46	7	divergence	divergence	NOUN
cblr-3040	46	8	that	that	PRON
cblr-3040	46	9	have	have	AUX
cblr-3040	46	10	recently	recently	ADV
cblr-3040	46	11	become	become	VERB
cblr-3040	46	12	subject	subject	ADJ
cblr-3040	46	13	to	to	ADP
cblr-3040	46	14	public	public	ADJ
cblr-3040	46	15	scrutiny	scrutiny	NOUN
cblr-3040	46	16	(	(	PUNCT
cblr-3040	46	17	and	and	CCONJ
cblr-3040	46	18	head	head	NOUN
cblr-3040	46	19	scratching	scratching	NOUN
cblr-3040	46	20	)	)	PUNCT
cblr-3040	46	21	are	be	AUX
cblr-3040	46	22	:	:	PUNCT
cblr-3040	46	23	"	"	PUNCT
cblr-3040	46	24	synthetic	synthetic	ADJ
cblr-3040	46	25	leases	lease	NOUN
cblr-3040	46	26	"	"	PUNCT
cblr-3040	46	27	of	of	ADP
cblr-3040	46	28	real	real	ADJ
cblr-3040	46	29	estate	estate	NOUN
cblr-3040	46	30	(	(	PUNCT
cblr-3040	46	31	where	where	SCONJ
cblr-3040	46	32	a	a	DET
cblr-3040	46	33	company	company	NOUN
cblr-3040	46	34	claims	claim	VERB
cblr-3040	46	35	to	to	PART
cblr-3040	46	36	"	"	PUNCT
cblr-3040	46	37	own	own	ADJ
cblr-3040	46	38	"	"	PUNCT
cblr-3040	46	39	financed	finance	VERB
cblr-3040	46	40	property	property	NOUN
cblr-3040	46	41	for	for	ADP
cblr-3040	46	42	income	income	NOUN
cblr-3040	46	43	tax	tax	NOUN
cblr-3040	46	44	purposes	purpose	NOUN
cblr-3040	46	45	,	,	PUNCT
cblr-3040	46	46	but	but	CCONJ
cblr-3040	46	47	claims	claim	VERB
cblr-3040	46	48	to	to	PART
cblr-3040	46	49	be	be	AUX
cblr-3040	46	50	a	a	DET
cblr-3040	46	51	mere	mere	ADJ
cblr-3040	46	52	"	"	PUNCT
cblr-3040	46	53	tenant	tenant	NOUN
cblr-3040	46	54	"	"	PUNCT
cblr-3040	46	55	under	under	ADP
cblr-3040	46	56	an	an	DET
cblr-3040	46	57	"	"	PUNCT
cblr-3040	46	58	operating	operate	VERB
cblr-3040	46	59	lease	lease	NOUN
cblr-3040	46	60	"	"	PUNCT
cblr-3040	46	61	for	for	ADP
cblr-3040	46	62	financial	financial	ADJ
cblr-3040	46	63	accounting	accounting	NOUN
cblr-3040	46	64	purposes);3	purposes);3	PROPN
cblr-3040	46	65	"	"	PUNCT
cblr-3040	46	66	offbalance	offbalance	NOUN
cblr-3040	46	67	sheet	sheet	NOUN
cblr-3040	46	68	"	"	PUNCT
cblr-3040	46	69	partnerships	partnership	NOUN
cblr-3040	46	70	(	(	PUNCT
cblr-3040	46	71	one	one	NUM
cblr-3040	46	72	of	of	ADP
cblr-3040	46	73	enron	enron	PROPN
cblr-3040	46	74	's	's	PART
cblr-3040	46	75	financial	financial	ADJ
cblr-3040	46	76	accounting	accounting	NOUN
cblr-3040	46	77	"	"	PUNCT
cblr-3040	46	78	end	end	NOUN
cblr-3040	46	79	runs	run	NOUN
cblr-3040	46	80	"	"	PUNCT
cblr-3040	46	81	under	under	ADP
cblr-3040	46	82	which	which	PRON
cblr-3040	46	83	,	,	PUNCT
cblr-3040	46	84	among	among	ADP
cblr-3040	46	85	other	other	ADJ
cblr-3040	46	86	things	thing	NOUN
cblr-3040	46	87	,	,	PUNCT
cblr-3040	46	88	a	a	DET
cblr-3040	46	89	company	company	NOUN
cblr-3040	46	90	in	in	ADP
cblr-3040	46	91	effective	effective	ADJ
cblr-3040	46	92	control	control	NOUN
cblr-3040	46	93	of	of	ADP
cblr-3040	46	94	a	a	DET
cblr-3040	46	95	partnership	partnership	NOUN
cblr-3040	46	96	may	may	AUX
cblr-3040	46	97	claim	claim	VERB
cblr-3040	46	98	responsibility	responsibility	NOUN
cblr-3040	46	99	for	for	ADP
cblr-3040	46	100	all	all	PRON
cblr-3040	46	101	or	or	CCONJ
cblr-3040	46	102	part	part	NOUN
cblr-3040	46	103	of	of	ADP
cblr-3040	46	104	the	the	DET
cblr-3040	46	105	partnership	partnership	NOUN
cblr-3040	46	106	's	's	PART
cblr-3040	46	107	liabilities	liability	NOUN
cblr-3040	46	108	in	in	ADP
cblr-3040	46	109	its	its	PRON
cblr-3040	46	110	income	income	NOUN
cblr-3040	46	111	tax	tax	NOUN
cblr-3040	46	112	reporting	reporting	NOUN
cblr-3040	46	113	,	,	PUNCT
cblr-3040	46	114	but	but	CCONJ
cblr-3040	46	115	exclude	exclude	VERB
cblr-3040	46	116	such	such	ADJ
cblr-3040	46	117	liabilities	liability	NOUN
cblr-3040	46	118	from	from	ADP
cblr-3040	46	119	its	its	PRON
cblr-3040	46	120	balance	balance	NOUN
cblr-3040	46	121	sheet	sheet	NOUN
cblr-3040	46	122	for	for	ADP
cblr-3040	46	123	financial	financial	ADJ
cblr-3040	46	124	statement	statement	NOUN
cblr-3040	46	125	purposes);4	purposes);4	PROPN
cblr-3040	46	126	and	and	CCONJ
cblr-3040	46	127	'	'	PUNCT
cblr-3040	46	128	for	for	ADP
cblr-3040	46	129	detailed	detailed	ADJ
cblr-3040	46	130	descriptions	description	NOUN
cblr-3040	46	131	of	of	ADP
cblr-3040	46	132	typical	typical	ADJ
cblr-3040	46	133	synthetic	synthetic	ADJ
cblr-3040	46	134	lease	lease	NOUN
cblr-3040	46	135	transactions	transaction	NOUN
cblr-3040	46	136	,	,	PUNCT
cblr-3040	46	137	see	see	VERB
cblr-3040	46	138	,	,	PUNCT
cblr-3040	46	139	e.g.	e.g.	ADV
cblr-3040	46	140	,	,	PUNCT
cblr-3040	46	141	steven	steven	PROPN
cblr-3040	46	142	g.	g.	PROPN
cblr-3040	46	143	frost	frost	PROPN
cblr-3040	46	144	&	&	CCONJ
cblr-3040	46	145	paul	paul	PROPN
cblr-3040	46	146	carman	carman	PROPN
cblr-3040	46	147	,	,	PUNCT
cblr-3040	46	148	federal	federal	ADJ
cblr-3040	46	149	and	and	CCONJ
cblr-3040	46	150	state	state	NOUN
cblr-3040	46	151	tax	tax	NOUN
cblr-3040	46	152	consequences	consequence	NOUN
cblr-3040	46	153	of	of	ADP
cblr-3040	46	154	synthetic	synthetic	ADJ
cblr-3040	46	155	leasing	leasing	NOUN
cblr-3040	46	156	multiple	multiple	ADJ
cblr-3040	46	157	benefits	benefit	NOUN
cblr-3040	46	158	,	,	PUNCT
cblr-3040	46	159	minimal	minimal	ADJ
cblr-3040	46	160	risks	risk	NOUN
cblr-3040	46	161	,	,	PUNCT
cblr-3040	46	162	95	95	NUM
cblr-3040	46	163	j.	j.	NOUN
cblr-3040	46	164	tax'n	tax'n	ADP
cblr-3040	46	165	361	361	NUM
cblr-3040	46	166	(	(	PUNCT
cblr-3040	46	167	2001	2001	NUM
cblr-3040	46	168	)	)	PUNCT
cblr-3040	46	169	;	;	PUNCT
cblr-3040	46	170	david	david	PROPN
cblr-3040	46	171	holmes	holmes	PROPN
cblr-3040	46	172	,	,	PUNCT
cblr-3040	46	173	the	the	DET
cblr-3040	46	174	use	use	NOUN
cblr-3040	46	175	of	of	ADP
cblr-3040	46	176	synthetic	synthetic	ADJ
cblr-3040	46	177	leases	lease	NOUN
cblr-3040	46	178	to	to	PART
cblr-3040	46	179	finance	finance	VERB
cblr-3040	46	180	build	build	VERB
cblr-3040	46	181	-	-	PUNCT
cblr-3040	46	182	tosuit	tosuit	NOUN
cblr-3040	46	183	transactions	transaction	NOUN
cblr-3040	46	184	,	,	PUNCT
cblr-3040	46	185	real	real	ADJ
cblr-3040	46	186	estate	estate	NOUN
cblr-3040	46	187	fin	fin	NOUN
cblr-3040	46	188	.	.	PUNCT
cblr-3040	47	1	j.	j.	PROPN
cblr-3040	47	2	17	17	NUM
cblr-3040	47	3	(	(	PUNCT
cblr-3040	47	4	winter	winter	NOUN
cblr-3040	47	5	,	,	PUNCT
cblr-3040	47	6	1996	1996	NUM
cblr-3040	47	7	)	)	PUNCT
cblr-3040	47	8	;	;	PUNCT
cblr-3040	47	9	john	john	PROPN
cblr-3040	47	10	c.	c.	PROPN
cblr-3040	47	11	murray	murray	PROPN
cblr-3040	47	12	,	,	PUNCT
cblr-3040	47	13	off	off	ADP
cblr-3040	47	14	-	-	PUNCT
cblr-3040	47	15	balance	balance	NOUN
cblr-3040	47	16	sheet	sheet	NOUN
cblr-3040	47	17	financing	financing	NOUN
cblr-3040	47	18	:	:	PUNCT
cblr-3040	47	19	synthetic	synthetic	ADJ
cblr-3040	47	20	leases	lease	NOUN
cblr-3040	47	21	,	,	PUNCT
cblr-3040	47	22	32	32	NUM
cblr-3040	47	23	real	real	ADJ
cblr-3040	47	24	prop	prop	NOUN
cblr-3040	47	25	.	.	PUNCT
cblr-3040	48	1	prob	prob	PROPN
cblr-3040	48	2	.	.	PROPN
cblr-3040	48	3	&	&	CCONJ
cblr-3040	48	4	trust	trust	PROPN
cblr-3040	48	5	j.	j.	PROPN
cblr-3040	48	6	193	193	NUM
cblr-3040	48	7	(	(	PUNCT
cblr-3040	48	8	1997	1997	NUM
cblr-3040	48	9	)	)	PUNCT
cblr-3040	48	10	(	(	PUNCT
cblr-3040	48	11	john	john	PROPN
cblr-3040	48	12	c.	c.	PROPN
cblr-3040	48	13	murray	murray	PROPN
cblr-3040	48	14	is	be	AUX
cblr-3040	48	15	also	also	ADV
cblr-3040	48	16	sometimes	sometimes	ADV
cblr-3040	48	17	referred	refer	VERB
cblr-3040	48	18	to	to	ADP
cblr-3040	48	19	in	in	ADP
cblr-3040	48	20	other	other	ADJ
cblr-3040	48	21	sources	source	NOUN
cblr-3040	48	22	cited	cite	VERB
cblr-3040	48	23	herein	herein	NOUN
cblr-3040	48	24	as	as	ADP
cblr-3040	48	25	"	"	PUNCT
cblr-3040	48	26	jack	jack	PROPN
cblr-3040	48	27	murray	murray	PROPN
cblr-3040	48	28	"	"	PUNCT
cblr-3040	48	29	)	)	PUNCT
cblr-3040	48	30	;	;	PUNCT
cblr-3040	48	31	h.	h.	PROPN
cblr-3040	48	32	peter	peter	PROPN
cblr-3040	48	33	nesvold	nesvold	PROPN
cblr-3040	48	34	,	,	PUNCT
cblr-3040	48	35	what	what	PRON
cblr-3040	48	36	are	be	AUX
cblr-3040	48	37	you	you	PRON
cblr-3040	48	38	trying	try	VERB
cblr-3040	48	39	to	to	PART
cblr-3040	48	40	hide	hide	VERB
cblr-3040	48	41	?	?	PUNCT
cblr-3040	49	1	synthetic	synthetic	ADJ
cblr-3040	49	2	leases	lease	NOUN
cblr-3040	49	3	,	,	PUNCT
cblr-3040	49	4	financial	financial	ADJ
cblr-3040	49	5	disclosure	disclosure	NOUN
cblr-3040	49	6	,	,	PUNCT
cblr-3040	49	7	and	and	CCONJ
cblr-3040	49	8	the	the	DET
cblr-3040	49	9	information	information	NOUN
cblr-3040	49	10	mosaic	mosaic	PROPN
cblr-3040	49	11	,	,	PUNCT
cblr-3040	49	12	4	4	NUM
cblr-3040	49	13	stan	stan	NOUN
cblr-3040	49	14	.	.	PUNCT
cblr-3040	50	1	j.	j.	PROPN
cblr-3040	50	2	l.	l.	PROPN
cblr-3040	50	3	,	,	PUNCT
cblr-3040	50	4	bus	bus	PROPN
cblr-3040	50	5	.	.	PUNCT
cblr-3040	50	6	&	&	CCONJ
cblr-3040	50	7	fin	fin	PROPN
cblr-3040	50	8	.	.	PUNCT
cblr-3040	51	1	83	83	NUM
cblr-3040	51	2	(	(	PUNCT
cblr-3040	51	3	1999	1999	NUM
cblr-3040	51	4	)	)	PUNCT
cblr-3040	51	5	;	;	PUNCT
cblr-3040	52	1	donald	donald	PROPN
cblr-3040	52	2	j.	j.	PROPN
cblr-3040	52	3	weidner	weidner	PROPN
cblr-3040	52	4	,	,	PUNCT
cblr-3040	52	5	synthetic	synthetic	ADJ
cblr-3040	52	6	leases	lease	NOUN
cblr-3040	52	7	:	:	PUNCT
cblr-3040	52	8	structured	structured	ADJ
cblr-3040	52	9	finance	finance	NOUN
cblr-3040	52	10	,	,	PUNCT
cblr-3040	52	11	financial	financial	ADJ
cblr-3040	52	12	accounting	accounting	NOUN
cblr-3040	52	13	and	and	CCONJ
cblr-3040	52	14	tax	tax	NOUN
cblr-3040	52	15	ownership	ownership	NOUN
cblr-3040	52	16	,	,	PUNCT
cblr-3040	52	17	25	25	NUM
cblr-3040	52	18	j.	j.	PROPN
cblr-3040	52	19	corp	corp	PROPN
cblr-3040	52	20	.	.	PROPN
cblr-3040	52	21	l.	l.	PROPN
cblr-3040	52	22	445	445	NUM
cblr-3040	52	23	(	(	PUNCT
cblr-3040	52	24	2000	2000	NUM
cblr-3040	52	25	)	)	PUNCT
cblr-3040	52	26	.	.	PUNCT
cblr-3040	53	1	see	see	VERB
cblr-3040	53	2	also	also	ADV
cblr-3040	53	3	synthetic	synthetic	ADJ
cblr-3040	53	4	lease	lease	NOUN
cblr-3040	53	5	financing	financing	NOUN
cblr-3040	53	6	:	:	PUNCT
cblr-3040	53	7	keeping	keep	VERB
cblr-3040	53	8	debt	debt	NOUN
cblr-3040	53	9	off	off	ADP
cblr-3040	53	10	the	the	DET
cblr-3040	53	11	balance	balance	NOUN
cblr-3040	53	12	sheet	sheet	NOUN
cblr-3040	53	13	(	(	PUNCT
cblr-3040	53	14	nancy	nancy	PROPN
cblr-3040	53	15	r.	r.	PROPN
cblr-3040	54	1	little	little	PROPN
cblr-3040	54	2	ed	ed	NOUN
cblr-3040	54	3	.	.	PROPN
cblr-3040	54	4	,	,	PUNCT
cblr-3040	54	5	2002	2002	NUM
cblr-3040	54	6	)	)	PUNCT
cblr-3040	55	1	[	[	X
cblr-3040	55	2	hereinafter	hereinafter	NOUN
cblr-3040	55	3	little	little	ADJ
cblr-3040	55	4	]	]	PUNCT
cblr-3040	55	5	.	.	PUNCT
cblr-3040	56	1	it	it	PRON
cblr-3040	56	2	should	should	AUX
cblr-3040	56	3	be	be	AUX
cblr-3040	56	4	noted	note	VERB
cblr-3040	56	5	that	that	SCONJ
cblr-3040	56	6	synthetic	synthetic	ADJ
cblr-3040	56	7	leases	lease	NOUN
cblr-3040	56	8	are	be	AUX
cblr-3040	56	9	used	use	VERB
cblr-3040	56	10	in	in	ADP
cblr-3040	56	11	other	other	ADJ
cblr-3040	56	12	structured	structured	ADJ
cblr-3040	56	13	finance	finance	NOUN
cblr-3040	56	14	settings	setting	NOUN
cblr-3040	56	15	as	as	ADV
cblr-3040	56	16	well	well	ADV
cblr-3040	56	17	,	,	PUNCT
cblr-3040	56	18	such	such	ADJ
cblr-3040	56	19	as	as	ADP
cblr-3040	56	20	in	in	ADP
cblr-3040	56	21	the	the	DET
cblr-3040	56	22	airline	airline	NOUN
cblr-3040	56	23	industry	industry	NOUN
cblr-3040	56	24	,	,	PUNCT
cblr-3040	56	25	which	which	PRON
cblr-3040	56	26	will	will	AUX
cblr-3040	56	27	not	not	PART
cblr-3040	56	28	be	be	AUX
cblr-3040	56	29	explored	explore	VERB
cblr-3040	56	30	herein	herein	NOUN
cblr-3040	56	31	.	.	PUNCT
cblr-3040	57	1	i	i	PRON
cblr-3040	57	2	d.	d.	PROPN
cblr-3040	57	3	at	at	ADP
cblr-3040	57	4	1	1	NUM
cblr-3040	57	5	&	&	CCONJ
cblr-3040	57	6	chs	ch	NOUN
cblr-3040	57	7	.	.	PROPN
cblr-3040	58	1	9	9	NUM
cblr-3040	58	2	,	,	PUNCT
cblr-3040	58	3	10	10	NUM
cblr-3040	58	4	.	.	PUNCT
cblr-3040	59	1	synthetic	synthetic	ADJ
cblr-3040	59	2	leases	lease	NOUN
cblr-3040	59	3	of	of	ADP
cblr-3040	59	4	real	real	ADJ
cblr-3040	59	5	estate	estate	NOUN
cblr-3040	59	6	are	be	AUX
cblr-3040	59	7	discussed	discuss	VERB
cblr-3040	59	8	in	in	ADP
cblr-3040	59	9	greater	great	ADJ
cblr-3040	59	10	detail	detail	NOUN
cblr-3040	59	11	infra	infra	NOUN
cblr-3040	59	12	,	,	PUNCT
cblr-3040	59	13	part	part	NOUN
cblr-3040	59	14	ii.a	ii.a	NOUN
cblr-3040	59	15	.	.	PUNCT
cblr-3040	59	16	'	'	PUNCT
cblr-3040	60	1	off	off	ADP
cblr-3040	60	2	-	-	PUNCT
cblr-3040	60	3	balance	balance	NOUN
cblr-3040	60	4	sheet	sheet	NOUN
cblr-3040	60	5	partnerships	partnership	NOUN
cblr-3040	60	6	are	be	AUX
cblr-3040	60	7	made	make	VERB
cblr-3040	60	8	possible	possible	ADJ
cblr-3040	60	9	for	for	ADP
cblr-3040	60	10	financial	financial	ADJ
cblr-3040	60	11	accounting	accounting	NOUN
cblr-3040	60	12	purposes	purpose	NOUN
cblr-3040	60	13	by	by	ADP
cblr-3040	60	14	"	"	PUNCT
cblr-3040	60	15	generally	generally	ADV
cblr-3040	60	16	accepted	accept	VERB
cblr-3040	60	17	accounting	accounting	NOUN
cblr-3040	60	18	principles	principle	NOUN
cblr-3040	60	19	"	"	PUNCT
cblr-3040	60	20	established	establish	VERB
cblr-3040	60	21	principally	principally	ADV
cblr-3040	60	22	by	by	ADP
cblr-3040	60	23	the	the	DET
cblr-3040	60	24	financial	financial	ADJ
cblr-3040	60	25	accounting	accounting	NOUN
cblr-3040	60	26	standards	standard	NOUN
cblr-3040	60	27	board	board	NOUN
cblr-3040	60	28	(	(	PUNCT
cblr-3040	60	29	"	"	PUNCT
cblr-3040	60	30	fasb	fasb	NOUN
cblr-3040	60	31	"	"	PUNCT
cblr-3040	60	32	)	)	PUNCT
cblr-3040	60	33	,	,	PUNCT
cblr-3040	60	34	pertaining	pertain	VERB
cblr-3040	60	35	to	to	ADP
cblr-3040	60	36	"	"	PUNCT
cblr-3040	60	37	equity	equity	NOUN
cblr-3040	60	38	method	method	NOUN
cblr-3040	60	39	"	"	PUNCT
cblr-3040	60	40	accounting	accounting	NOUN
cblr-3040	60	41	for	for	ADP
cblr-3040	60	42	certain	certain	ADJ
cblr-3040	60	43	investments	investment	NOUN
cblr-3040	60	44	in	in	ADP
cblr-3040	60	45	partnerships	partnership	NOUN
cblr-3040	60	46	and	and	CCONJ
cblr-3040	60	47	avoidance	avoidance	NOUN
cblr-3040	60	48	of	of	ADP
cblr-3040	60	49	financial	financial	ADJ
cblr-3040	60	50	statements	statement	NOUN
cblr-3040	60	51	"	"	PUNCT
cblr-3040	60	52	consolidation	consolidation	NOUN
cblr-3040	60	53	"	"	PUNCT
cblr-3040	60	54	with	with	ADP
cblr-3040	60	55	certain	certain	ADJ
cblr-3040	60	56	"	"	PUNCT
cblr-3040	60	57	special	special	ADJ
cblr-3040	60	58	purpose	purpose	NOUN
cblr-3040	60	59	entities	entity	NOUN
cblr-3040	60	60	"	"	PUNCT
cblr-3040	60	61	(	(	PUNCT
cblr-3040	60	62	"	"	PUNCT
cblr-3040	60	63	spes	spe	NOUN
cblr-3040	60	64	"	"	PUNCT
cblr-3040	60	65	)	)	PUNCT
cblr-3040	60	66	,	,	PUNCT
cblr-3040	60	67	as	as	SCONJ
cblr-3040	60	68	discussed	discuss	VERB
cblr-3040	60	69	,	,	PUNCT
cblr-3040	60	70	infra	infra	NOUN
cblr-3040	60	71	,	,	PUNCT
cblr-3040	60	72	part	part	NOUN
cblr-3040	60	73	ii.b	ii.b	NOUN
cblr-3040	60	74	.	.	PUNCT
cblr-3040	61	1	for	for	ADP
cblr-3040	61	2	a	a	DET
cblr-3040	61	3	description	description	NOUN
cblr-3040	61	4	of	of	ADP
cblr-3040	61	5	enron	enron	PROPN
cblr-3040	61	6	's	's	PART
cblr-3040	61	7	pursuit	pursuit	NOUN
cblr-3040	61	8	of	of	ADP
cblr-3040	61	9	offbalance	offbalance	NOUN
cblr-3040	61	10	sheet	sheet	NOUN
cblr-3040	61	11	financing	financing	NOUN
cblr-3040	61	12	and	and	CCONJ
cblr-3040	61	13	other	other	ADJ
cblr-3040	61	14	benefits	benefit	NOUN
cblr-3040	61	15	sought	seek	VERB
cblr-3040	61	16	through	through	ADP
cblr-3040	61	17	the	the	DET
cblr-3040	61	18	use	use	NOUN
cblr-3040	61	19	of	of	ADP
cblr-3040	61	20	spes	spe	NOUN
cblr-3040	61	21	,	,	PUNCT
cblr-3040	61	22	see	see	VERB
cblr-3040	61	23	william	william	PROPN
cblr-3040	61	24	c.	c.	PROPN
cblr-3040	61	25	powers	power	NOUN
cblr-3040	61	26	et	et	PROPN
cblr-3040	61	27	al	al	PROPN
cblr-3040	61	28	.	.	PROPN
cblr-3040	61	29	,	,	PUNCT
cblr-3040	61	30	report	report	NOUN
cblr-3040	61	31	of	of	ADP
cblr-3040	61	32	investigation	investigation	NOUN
cblr-3040	61	33	by	by	ADP
cblr-3040	61	34	the	the	DET
cblr-3040	61	35	special	special	ADJ
cblr-3040	61	36	investigative	investigative	ADJ
cblr-3040	61	37	committee	committee	NOUN
cblr-3040	61	38	of	of	ADP
cblr-3040	61	39	the	the	DET
cblr-3040	61	40	board	board	NOUN
cblr-3040	61	41	of	of	ADP
cblr-3040	61	42	directors	director	NOUN
cblr-3040	61	43	of	of	ADP
cblr-3040	61	44	enron	enron	PROPN
cblr-3040	62	1	[	[	X
cblr-3040	62	2	vol	vol	NOUN
cblr-3040	62	3	.	.	PUNCT
cblr-3040	62	4	2003	2003	NUM
cblr-3040	62	5	no	no	NOUN
cblr-3040	62	6	.	.	PUNCT
cblr-3040	63	1	1:35	1:35	NUM
cblr-3040	63	2	]	]	PUNCT
cblr-3040	63	3	stopping	stop	VERB
cblr-3040	63	4	enron	enron	PROPN
cblr-3040	63	5	end	end	NOUN
cblr-3040	63	6	-	-	PUNCT
cblr-3040	63	7	runs	run	NOUN
cblr-3040	63	8	and	and	CCONJ
cblr-3040	63	9	other	other	ADJ
cblr-3040	63	10	trick	trick	NOUN
cblr-3040	63	11	plays	play	VERB
cblr-3040	63	12	39	39	NUM
cblr-3040	63	13	accounting	accounting	NOUN
cblr-3040	63	14	for	for	ADP
cblr-3040	63	15	the	the	DET
cblr-3040	63	16	grant	grant	NOUN
cblr-3040	63	17	and	and	CCONJ
cblr-3040	63	18	exercise	exercise	NOUN
cblr-3040	63	19	of	of	ADP
cblr-3040	63	20	compensatory	compensatory	ADJ
cblr-3040	63	21	"	"	PUNCT
cblr-3040	63	22	nonqualified	nonqualified	ADJ
cblr-3040	63	23	"	"	PUNCT
cblr-3040	63	24	employee	employee	NOUN
cblr-3040	63	25	stock	stock	NOUN
cblr-3040	63	26	options5	options5	NOUN
cblr-3040	63	27	at	at	ADP
cblr-3040	63	28	a	a	DET
cblr-3040	63	29	bargain	bargain	NOUN
cblr-3040	63	30	price	price	NOUN
cblr-3040	63	31	(	(	PUNCT
cblr-3040	63	32	whereby	whereby	SCONJ
cblr-3040	63	33	a	a	DET
cblr-3040	63	34	tax	tax	NOUN
cblr-3040	63	35	deduction	deduction	NOUN
cblr-3040	63	36	is	be	AUX
cblr-3040	63	37	recognized	recognize	VERB
cblr-3040	63	38	for	for	ADP
cblr-3040	63	39	the	the	DET
cblr-3040	63	40	compensation	compensation	NOUN
cblr-3040	63	41	represented	represent	VERB
cblr-3040	63	42	by	by	ADP
cblr-3040	63	43	the	the	DET
cblr-3040	63	44	bargain	bargain	NOUN
cblr-3040	63	45	element	element	NOUN
cblr-3040	63	46	of	of	ADP
cblr-3040	63	47	the	the	DET
cblr-3040	63	48	transaction	transaction	NOUN
cblr-3040	63	49	,	,	PUNCT
cblr-3040	63	50	but	but	CCONJ
cblr-3040	63	51	financial	financial	ADJ
cblr-3040	63	52	accounting	accounting	NOUN
cblr-3040	63	53	under	under	ADP
cblr-3040	63	54	u.s	u.s	PROPN
cblr-3040	63	55	.	.	PROPN
cblr-3040	63	56	"	"	PUNCT
cblr-3040	63	57	generally	generally	ADV
cblr-3040	63	58	accepted	accept	VERB
cblr-3040	63	59	accounting	accounting	NOUN
cblr-3040	63	60	principles	principle	NOUN
cblr-3040	63	61	"	"	PUNCT
cblr-3040	63	62	(	(	PUNCT
cblr-3040	63	63	"	"	PUNCT
cblr-3040	63	64	gaap	gaap	NOUN
cblr-3040	63	65	"	"	PUNCT
cblr-3040	63	66	)	)	PUNCT
cblr-3040	63	67	has	have	AUX
cblr-3040	63	68	failed	fail	VERB
cblr-3040	63	69	to	to	PART
cblr-3040	63	70	require	require	VERB
cblr-3040	63	71	that	that	SCONJ
cblr-3040	63	72	a	a	DET
cblr-3040	63	73	charge	charge	NOUN
cblr-3040	63	74	be	be	AUX
cblr-3040	63	75	taken	take	VERB
cblr-3040	63	76	against	against	ADP
cblr-3040	63	77	the	the	DET
cblr-3040	63	78	employer	employer	NOUN
cblr-3040	63	79	's	's	PART
cblr-3040	63	80	income	income	NOUN
cblr-3040	63	81	in	in	ADP
cblr-3040	63	82	its	its	PRON
cblr-3040	63	83	financial	financial	ADJ
cblr-3040	63	84	statements	statement	NOUN
cblr-3040	63	85	)	)	PUNCT
cblr-3040	63	86	.	.	PUNCT
cblr-3040	63	87	'	'	PUNCT
cblr-3040	64	1	corporation	corporation	NOUN
cblr-3040	64	2	18	18	NUM
cblr-3040	64	3	-	-	SYM
cblr-3040	64	4	67	67	NUM
cblr-3040	64	5	(	(	PUNCT
cblr-3040	64	6	feb	feb	X
cblr-3040	64	7	.	.	PROPN
cblr-3040	64	8	1	1	NUM
cblr-3040	64	9	,	,	PUNCT
cblr-3040	64	10	2002	2002	NUM
cblr-3040	64	11	)	)	PUNCT
cblr-3040	64	12	,	,	PUNCT
cblr-3040	64	13	2002	2002	NUM
cblr-3040	64	14	wl	wl	X
cblr-3040	64	15	198018	198018	NUM
cblr-3040	64	16	[	[	X
cblr-3040	64	17	hereinafter	hereinafter	NOUN
cblr-3040	64	18	powers	power	NOUN
cblr-3040	64	19	report	report	VERB
cblr-3040	64	20	]	]	PUNCT
cblr-3040	64	21	,	,	PUNCT
cblr-3040	64	22	available	available	ADJ
cblr-3040	64	23	at	at	ADP
cblr-3040	64	24	http://money.cnn.com/2002/02/02/companies/enronreport/index.htm	http://money.cnn.com/2002/02/02/companies/enronreport/index.htm	PROPN
cblr-3040	64	25	.	.	PUNCT
cblr-3040	65	1	the	the	DET
cblr-3040	65	2	powers	power	NOUN
cblr-3040	65	3	report	report	VERB
cblr-3040	65	4	and	and	CCONJ
cblr-3040	65	5	other	other	ADJ
cblr-3040	65	6	enron	enron	PROPN
cblr-3040	65	7	-	-	PUNCT
cblr-3040	65	8	related	relate	VERB
cblr-3040	65	9	source	source	NOUN
cblr-3040	65	10	materials	material	NOUN
cblr-3040	65	11	have	have	AUX
cblr-3040	65	12	been	be	AUX
cblr-3040	65	13	published	publish	VERB
cblr-3040	65	14	on	on	ADP
cblr-3040	65	15	the	the	DET
cblr-3040	65	16	internet	internet	NOUN
cblr-3040	65	17	by	by	ADP
cblr-3040	65	18	the	the	DET
cblr-3040	65	19	houston	houston	PROPN
cblr-3040	65	20	chronicle	chronicle	PROPN
cblr-3040	65	21	at	at	ADP
cblr-3040	65	22	http://www.chron.com/content/chronicle/special/l/enron/index.html	http://www.chron.com/content/chronicle/special/l/enron/index.html	PROPN
cblr-3040	65	23	(	(	PUNCT
cblr-3040	65	24	last	last	ADV
cblr-3040	65	25	visited	visit	VERB
cblr-3040	65	26	dec	dec	PROPN
cblr-3040	65	27	.	.	PROPN
cblr-3040	65	28	15	15	NUM
cblr-3040	65	29	,	,	PUNCT
cblr-3040	65	30	2002	2002	NUM
cblr-3040	65	31	)	)	PUNCT
cblr-3040	65	32	.	.	PUNCT
cblr-3040	65	33	'	'	PUNCT
cblr-3040	66	1	the	the	DET
cblr-3040	66	2	term	term	NOUN
cblr-3040	66	3	"	"	PUNCT
cblr-3040	66	4	nonqualified	nonqualifie	VERB
cblr-3040	66	5	"	"	PUNCT
cblr-3040	66	6	is	be	AUX
cblr-3040	66	7	used	use	VERB
cblr-3040	66	8	here	here	ADV
cblr-3040	66	9	to	to	PART
cblr-3040	66	10	distinguish	distinguish	VERB
cblr-3040	66	11	the	the	DET
cblr-3040	66	12	employee	employee	NOUN
cblr-3040	66	13	stock	stock	NOUN
cblr-3040	66	14	options	option	NOUN
cblr-3040	66	15	analyzed	analyze	VERB
cblr-3040	66	16	herein	herein	NOUN
cblr-3040	66	17	from	from	ADP
cblr-3040	66	18	"	"	PUNCT
cblr-3040	66	19	incentive	incentive	ADJ
cblr-3040	66	20	stock	stock	NOUN
cblr-3040	66	21	options	option	NOUN
cblr-3040	66	22	"	"	PUNCT
cblr-3040	66	23	as	as	SCONJ
cblr-3040	66	24	defined	define	VERB
cblr-3040	66	25	in	in	ADP
cblr-3040	66	26	i.r.c	i.r.c	NOUN
cblr-3040	66	27	.	.	PUNCT
cblr-3040	67	1	§	§	PROPN
cblr-3040	67	2	422	422	NUM
cblr-3040	67	3	(	(	PUNCT
cblr-3040	67	4	2002	2002	NUM
cblr-3040	67	5	)	)	PUNCT
cblr-3040	67	6	and	and	CCONJ
cblr-3040	67	7	options	option	NOUN
cblr-3040	67	8	received	receive	VERB
cblr-3040	67	9	in	in	ADP
cblr-3040	67	10	"	"	PUNCT
cblr-3040	67	11	employee	employee	NOUN
cblr-3040	67	12	stock	stock	NOUN
cblr-3040	67	13	purchase	purchase	NOUN
cblr-3040	67	14	plans	plan	NOUN
cblr-3040	67	15	"	"	PUNCT
cblr-3040	67	16	as	as	SCONJ
cblr-3040	67	17	defined	define	VERB
cblr-3040	67	18	in	in	ADP
cblr-3040	67	19	i.r.c	i.r.c	NOUN
cblr-3040	67	20	.	.	PUNCT
cblr-3040	68	1	§	§	PROPN
cblr-3040	68	2	423	423	NUM
cblr-3040	68	3	(	(	PUNCT
cblr-3040	68	4	2002	2002	NUM
cblr-3040	68	5	)	)	PUNCT
cblr-3040	68	6	.	.	PUNCT
cblr-3040	69	1	under	under	ADP
cblr-3040	69	2	those	those	DET
cblr-3040	69	3	provisions	provision	NOUN
cblr-3040	69	4	,	,	PUNCT
cblr-3040	69	5	if	if	SCONJ
cblr-3040	69	6	certain	certain	ADJ
cblr-3040	69	7	statutory	statutory	ADJ
cblr-3040	69	8	requirements	requirement	NOUN
cblr-3040	69	9	are	be	AUX
cblr-3040	69	10	met	meet	VERB
cblr-3040	69	11	,	,	PUNCT
cblr-3040	69	12	such	such	ADJ
cblr-3040	69	13	options	option	NOUN
cblr-3040	69	14	,	,	PUNCT
cblr-3040	69	15	sometimes	sometimes	ADV
cblr-3040	69	16	called	call	VERB
cblr-3040	69	17	"	"	PUNCT
cblr-3040	69	18	statutory	statutory	ADJ
cblr-3040	69	19	stock	stock	NOUN
cblr-3040	69	20	options	option	NOUN
cblr-3040	69	21	,	,	PUNCT
cblr-3040	69	22	"	"	PUNCT
cblr-3040	69	23	for	for	SCONJ
cblr-3040	69	24	federal	federal	ADJ
cblr-3040	69	25	income	income	NOUN
cblr-3040	69	26	tax	tax	NOUN
cblr-3040	69	27	purposes	purpose	NOUN
cblr-3040	69	28	result	result	VERB
cblr-3040	69	29	in	in	ADP
cblr-3040	69	30	no	no	DET
cblr-3040	69	31	income	income	NOUN
cblr-3040	69	32	recognition	recognition	NOUN
cblr-3040	69	33	by	by	ADP
cblr-3040	69	34	the	the	DET
cblr-3040	69	35	employee	employee	NOUN
cblr-3040	69	36	,	,	PUNCT
cblr-3040	69	37	and	and	CCONJ
cblr-3040	69	38	no	no	DET
cblr-3040	69	39	associated	associate	VERB
cblr-3040	69	40	compensation	compensation	NOUN
cblr-3040	69	41	deduction	deduction	NOUN
cblr-3040	69	42	by	by	ADP
cblr-3040	69	43	the	the	DET
cblr-3040	69	44	employer	employer	NOUN
cblr-3040	69	45	,	,	PUNCT
cblr-3040	69	46	either	either	CCONJ
cblr-3040	69	47	at	at	ADP
cblr-3040	69	48	the	the	DET
cblr-3040	69	49	time	time	NOUN
cblr-3040	69	50	of	of	ADP
cblr-3040	69	51	grant	grant	NOUN
cblr-3040	69	52	or	or	CCONJ
cblr-3040	69	53	the	the	DET
cblr-3040	69	54	time	time	NOUN
cblr-3040	69	55	of	of	ADP
cblr-3040	69	56	exercise	exercise	NOUN
cblr-3040	69	57	of	of	ADP
cblr-3040	69	58	the	the	DET
cblr-3040	69	59	option	option	NOUN
cblr-3040	69	60	.	.	PUNCT
cblr-3040	70	1	for	for	ADP
cblr-3040	70	2	a	a	DET
cblr-3040	70	3	summary	summary	NOUN
cblr-3040	70	4	of	of	ADP
cblr-3040	70	5	the	the	DET
cblr-3040	70	6	basic	basic	ADJ
cblr-3040	70	7	elements	element	NOUN
cblr-3040	70	8	of	of	ADP
cblr-3040	70	9	nonqualified	nonqualified	ADJ
cblr-3040	70	10	and	and	CCONJ
cblr-3040	70	11	statutory	statutory	ADJ
cblr-3040	70	12	stock	stock	NOUN
cblr-3040	70	13	options	option	NOUN
cblr-3040	70	14	,	,	PUNCT
cblr-3040	70	15	see	see	VERB
cblr-3040	70	16	staff	staff	NOUN
cblr-3040	70	17	of	of	ADP
cblr-3040	70	18	joint	joint	ADJ
cblr-3040	70	19	comm	comm	NOUN
cblr-3040	70	20	.	.	PUNCT
cblr-3040	71	1	on	on	ADP
cblr-3040	71	2	taxation	taxation	NOUN
cblr-3040	71	3	,	,	PUNCT
cblr-3040	71	4	107th	107th	ADJ
cblr-3040	71	5	cong	cong	NOUN
cblr-3040	71	6	.	.	PROPN
cblr-3040	71	7	,	,	PUNCT
cblr-3040	71	8	present	present	ADJ
cblr-3040	71	9	law	law	NOUN
cblr-3040	71	10	and	and	CCONJ
cblr-3040	71	11	background	background	NOUN
cblr-3040	71	12	relating	relate	VERB
cblr-3040	71	13	to	to	ADP
cblr-3040	71	14	executive	executive	ADJ
cblr-3040	71	15	compensation	compensation	NOUN
cblr-3040	71	16	,	,	PUNCT
cblr-3040	71	17	rep	rep	PROPN
cblr-3040	71	18	.	.	PROPN
cblr-3040	71	19	no	no	PROPN
cblr-3040	71	20	.	.	PUNCT
cblr-3040	72	1	jcx-29	jcx-29	PROPN
cblr-3040	72	2	-	-	PUNCT
cblr-3040	72	3	02	02	NUM
cblr-3040	72	4	,	,	PUNCT
cblr-3040	72	5	at	at	ADP
cblr-3040	72	6	40	40	NUM
cblr-3040	72	7	-	-	SYM
cblr-3040	72	8	45	45	NUM
cblr-3040	72	9	(	(	PUNCT
cblr-3040	72	10	april	april	PROPN
cblr-3040	72	11	17	17	NUM
cblr-3040	72	12	,	,	PUNCT
cblr-3040	72	13	2002	2002	NUM
cblr-3040	72	14	)	)	PUNCT
cblr-3040	72	15	,	,	PUNCT
cblr-3040	72	16	available	available	ADJ
cblr-3040	72	17	at	at	ADP
cblr-3040	72	18	http://www.house.gov/jct/x-29-02.pdf	http://www.house.gov/jct/x-29-02.pdf	PRON
cblr-3040	72	19	(	(	PUNCT
cblr-3040	72	20	last	last	ADV
cblr-3040	72	21	visited	visit	VERB
cblr-3040	72	22	dec	dec	PROPN
cblr-3040	72	23	.	.	PROPN
cblr-3040	72	24	15	15	NUM
cblr-3040	72	25	,	,	PUNCT
cblr-3040	72	26	2002	2002	NUM
cblr-3040	72	27	)	)	PUNCT
cblr-3040	72	28	.	.	PUNCT
cblr-3040	73	1	6	6	NUM
cblr-3040	73	2	see	see	VERB
cblr-3040	73	3	i.r.c	i.r.c	NOUN
cblr-3040	73	4	.	.	PUNCT
cblr-3040	74	1	§	§	PROPN
cblr-3040	74	2	83(h	83(h	NUM
cblr-3040	74	3	)	)	PUNCT
cblr-3040	74	4	(	(	PUNCT
cblr-3040	74	5	2002	2002	NUM
cblr-3040	74	6	)	)	PUNCT
cblr-3040	74	7	and	and	CCONJ
cblr-3040	74	8	treas	treas	PROPN
cblr-3040	74	9	.	.	PUNCT
cblr-3040	75	1	reg	reg	PROPN
cblr-3040	75	2	.	.	PUNCT
cblr-3040	76	1	§	§	PROPN
cblr-3040	76	2	1.83	1.83	NUM
cblr-3040	76	3	-	-	SYM
cblr-3040	76	4	7	7	NUM
cblr-3040	76	5	(	(	PUNCT
cblr-3040	76	6	1978	1978	NUM
cblr-3040	76	7	)	)	PUNCT
cblr-3040	76	8	(	(	PUNCT
cblr-3040	76	9	providing	provide	VERB
cblr-3040	76	10	for	for	ADP
cblr-3040	76	11	such	such	ADJ
cblr-3040	76	12	tax	tax	NOUN
cblr-3040	76	13	result	result	NOUN
cblr-3040	76	14	in	in	ADP
cblr-3040	76	15	instances	instance	NOUN
cblr-3040	76	16	in	in	ADP
cblr-3040	76	17	which	which	PRON
cblr-3040	76	18	the	the	DET
cblr-3040	76	19	fair	fair	ADJ
cblr-3040	76	20	market	market	NOUN
cblr-3040	76	21	value	value	NOUN
cblr-3040	76	22	of	of	ADP
cblr-3040	76	23	the	the	DET
cblr-3040	76	24	option	option	NOUN
cblr-3040	76	25	itself	itself	PRON
cblr-3040	76	26	is	be	AUX
cblr-3040	76	27	not	not	PART
cblr-3040	76	28	"	"	PUNCT
cblr-3040	76	29	readily	readily	ADV
cblr-3040	76	30	ascertainable	ascertainable	ADJ
cblr-3040	76	31	"	"	PUNCT
cblr-3040	76	32	at	at	ADP
cblr-3040	76	33	the	the	DET
cblr-3040	76	34	time	time	NOUN
cblr-3040	76	35	the	the	DET
cblr-3040	76	36	option	option	NOUN
cblr-3040	76	37	is	be	AUX
cblr-3040	76	38	granted	grant	VERB
cblr-3040	76	39	)	)	PUNCT
cblr-3040	76	40	;	;	PUNCT
cblr-3040	77	1	accounting	account	VERB
cblr-3040	77	2	for	for	ADP
cblr-3040	77	3	stock	stock	NOUN
cblr-3040	77	4	issued	issue	VERB
cblr-3040	77	5	to	to	ADP
cblr-3040	77	6	employees	employee	NOUN
cblr-3040	77	7	,	,	PUNCT
cblr-3040	77	8	opinion	opinion	NOUN
cblr-3040	77	9	no	no	INTJ
cblr-3040	77	10	.	.	PROPN
cblr-3040	77	11	25	25	NUM
cblr-3040	77	12	(	(	PUNCT
cblr-3040	77	13	accounting	accounting	NOUN
cblr-3040	77	14	principles	principle	NOUN
cblr-3040	77	15	bd	bd	PROPN
cblr-3040	77	16	.	.	PROPN
cblr-3040	77	17	1972	1972	NUM
cblr-3040	77	18	)	)	PUNCT
cblr-3040	78	1	[	[	X
cblr-3040	78	2	hereinafter	hereinafter	NOUN
cblr-3040	78	3	apb	apb	PROPN
cblr-3040	78	4	opinion	opinion	PROPN
cblr-3040	78	5	no	no	INTJ
cblr-3040	78	6	.	.	PROPN
cblr-3040	78	7	25	25	NUM
cblr-3040	78	8	]	]	PUNCT
cblr-3040	78	9	;	;	PUNCT
cblr-3040	78	10	accounting	account	VERB
cblr-3040	78	11	for	for	ADP
cblr-3040	78	12	stock	stock	NOUN
cblr-3040	78	13	based	base	VERB
cblr-3040	78	14	compensation	compensation	NOUN
cblr-3040	78	15	,	,	PUNCT
cblr-3040	78	16	statement	statement	NOUN
cblr-3040	78	17	of	of	ADP
cblr-3040	78	18	financial	financial	ADJ
cblr-3040	78	19	accounting	accounting	NOUN
cblr-3040	78	20	standards	standard	NOUN
cblr-3040	78	21	no	no	NOUN
cblr-3040	78	22	.	.	NOUN
cblr-3040	78	23	123	123	NUM
cblr-3040	78	24	(	(	PUNCT
cblr-3040	78	25	financial	financial	ADJ
cblr-3040	78	26	accounting	accounting	NOUN
cblr-3040	78	27	standards	standard	NOUN
cblr-3040	78	28	bd	bd	PROPN
cblr-3040	78	29	.	.	PROPN
cblr-3040	78	30	1995	1995	NUM
cblr-3040	78	31	)	)	PUNCT
cblr-3040	79	1	[	[	X
cblr-3040	79	2	hereinafter	hereinafter	NOUN
cblr-3040	79	3	sfas	sfas	NOUN
cblr-3040	79	4	no	no	INTJ
cblr-3040	79	5	.	.	PUNCT
cblr-3040	79	6	123	123	NUM
cblr-3040	79	7	]	]	PUNCT
cblr-3040	79	8	,	,	PUNCT
cblr-3040	79	9	amended	amend	VERB
cblr-3040	79	10	by	by	ADP
cblr-3040	79	11	statement	statement	NOUN
cblr-3040	79	12	of	of	ADP
cblr-3040	79	13	financial	financial	ADJ
cblr-3040	79	14	accounting	accounting	NOUN
cblr-3040	79	15	standards	standard	NOUN
cblr-3040	79	16	no	no	PRON
cblr-3040	79	17	.	.	NOUN
cblr-3040	79	18	148	148	NUM
cblr-3040	79	19	(	(	PUNCT
cblr-3040	79	20	financial	financial	ADJ
cblr-3040	79	21	accounting	accounting	NOUN
cblr-3040	79	22	standards	standard	NOUN
cblr-3040	79	23	bd	bd	PROPN
cblr-3040	79	24	.	.	PROPN
cblr-3040	79	25	2002	2002	NUM
cblr-3040	79	26	)	)	PUNCT
cblr-3040	79	27	(	(	PUNCT
cblr-3040	79	28	under	under	ADP
cblr-3040	79	29	sfas	sfas	PROPN
cblr-3040	79	30	no	no	INTJ
cblr-3040	79	31	.	.	PUNCT
cblr-3040	79	32	123	123	NUM
cblr-3040	79	33	companies	company	NOUN
cblr-3040	79	34	are	be	AUX
cblr-3040	79	35	encouraged	encourage	VERB
cblr-3040	79	36	to	to	PART
cblr-3040	79	37	account	account	VERB
cblr-3040	79	38	for	for	ADP
cblr-3040	79	39	stock	stock	NOUN
cblr-3040	79	40	option	option	NOUN
cblr-3040	79	41	compensation	compensation	NOUN
cblr-3040	79	42	awards	award	NOUN
cblr-3040	79	43	based	base	VERB
cblr-3040	79	44	on	on	ADP
cblr-3040	79	45	the	the	DET
cblr-3040	79	46	fair	fair	ADJ
cblr-3040	79	47	value	value	NOUN
cblr-3040	79	48	as	as	ADP
cblr-3040	79	49	of	of	ADP
cblr-3040	79	50	the	the	DET
cblr-3040	79	51	award	award	NOUN
cblr-3040	79	52	date	date	NOUN
cblr-3040	79	53	but	but	CCONJ
cblr-3040	79	54	can	can	AUX
cblr-3040	79	55	in	in	ADP
cblr-3040	79	56	many	many	ADJ
cblr-3040	79	57	cases	case	NOUN
cblr-3040	79	58	elect	elect	VERB
cblr-3040	79	59	-as	-as	SCONJ
cblr-3040	79	60	it	it	PRON
cblr-3040	79	61	appears	appear	VERB
cblr-3040	79	62	most	most	ADJ
cblr-3040	79	63	large	large	ADJ
cblr-3040	79	64	public	public	ADJ
cblr-3040	79	65	companies	company	NOUN
cblr-3040	79	66	have	have	AUX
cblr-3040	79	67	-to	-to	AUX
cblr-3040	79	68	forego	forego	ADV
cblr-3040	79	69	applying	apply	VERB
cblr-3040	79	70	such	such	ADJ
cblr-3040	79	71	grant	grant	NOUN
cblr-3040	79	72	-	-	PUNCT
cblr-3040	79	73	based	base	VERB
cblr-3040	79	74	accounting	accounting	NOUN
cblr-3040	79	75	method	method	NOUN
cblr-3040	79	76	and	and	CCONJ
cblr-3040	79	77	to	to	PART
cblr-3040	79	78	continue	continue	VERB
cblr-3040	79	79	to	to	PART
cblr-3040	79	80	apply	apply	VERB
cblr-3040	79	81	the	the	DET
cblr-3040	79	82	prior	prior	ADJ
cblr-3040	79	83	rules	rule	NOUN
cblr-3040	79	84	under	under	ADP
cblr-3040	79	85	apb	apb	PROPN
cblr-3040	79	86	opinion	opinion	NOUN
cblr-3040	79	87	no	no	INTJ
cblr-3040	79	88	.	.	PROPN
cblr-3040	79	89	25	25	NUM
cblr-3040	79	90	)	)	PUNCT
cblr-3040	79	91	;	;	PUNCT
cblr-3040	79	92	accounting	account	VERB
cblr-3040	79	93	for	for	ADP
cblr-3040	79	94	certain	certain	ADJ
cblr-3040	79	95	transactions	transaction	NOUN
cblr-3040	79	96	involving	involve	VERB
cblr-3040	79	97	stock	stock	NOUN
cblr-3040	79	98	compensation	compensation	NOUN
cblr-3040	79	99	,	,	PUNCT
cblr-3040	79	100	interpretation	interpretation	NOUN
cblr-3040	79	101	no	no	INTJ
cblr-3040	79	102	.	.	PROPN
cblr-3040	79	103	44	44	NUM
cblr-3040	79	104	,	,	PUNCT
cblr-3040	79	105	(	(	PUNCT
cblr-3040	79	106	financial	financial	ADJ
cblr-3040	79	107	accounting	accounting	NOUN
cblr-3040	79	108	standards	standard	NOUN
cblr-3040	79	109	bd	bd	PROPN
cblr-3040	79	110	.	.	PROPN
cblr-3040	79	111	2000	2000	NUM
cblr-3040	79	112	)	)	PUNCT
cblr-3040	79	113	in	in	ADP
cblr-3040	79	114	each	each	PRON
cblr-3040	79	115	of	of	ADP
cblr-3040	79	116	those	those	DET
cblr-3040	79	117	three	three	NUM
cblr-3040	79	118	cases	case	NOUN
cblr-3040	79	119	,	,	PUNCT
cblr-3040	79	120	the	the	DET
cblr-3040	79	121	company	company	NOUN
cblr-3040	79	122	(	(	PUNCT
cblr-3040	79	123	or	or	CCONJ
cblr-3040	79	124	at	at	ADP
cblr-3040	79	125	least	least	ADJ
cblr-3040	79	126	the	the	DET
cblr-3040	79	127	company	company	NOUN
cblr-3040	79	128	's	's	PART
cblr-3040	79	129	management	management	NOUN
cblr-3040	79	130	)	)	PUNCT
cblr-3040	79	131	may	may	AUX
cblr-3040	79	132	derive	derive	VERB
cblr-3040	79	133	substantial	substantial	ADJ
cblr-3040	79	134	benefits	benefit	NOUN
cblr-3040	79	135	from	from	ADP
cblr-3040	79	136	such	such	ADJ
cblr-3040	79	137	book	book	NOUN
cblr-3040	79	138	-	-	PUNCT
cblr-3040	79	139	tax	tax	NOUN
cblr-3040	79	140	divergence	divergence	NOUN
cblr-3040	79	141	,	,	PUNCT
cblr-3040	79	142	in	in	ADP
cblr-3040	79	143	terms	term	NOUN
cblr-3040	79	144	of	of	ADP
cblr-3040	79	145	both	both	PRON
cblr-3040	79	146	tax	tax	NOUN
cblr-3040	79	147	savings	saving	NOUN
cblr-3040	79	148	and	and	CCONJ
cblr-3040	79	149	better	well	ADV
cblr-3040	79	150	looking	look	VERB
cblr-3040	79	151	financial	financial	ADJ
cblr-3040	79	152	statements	statement	NOUN
cblr-3040	79	153	than	than	SCONJ
cblr-3040	79	154	would	would	AUX
cblr-3040	79	155	be	be	AUX
cblr-3040	79	156	the	the	DET
cblr-3040	79	157	case	case	NOUN
cblr-3040	79	158	if	if	SCONJ
cblr-3040	79	159	the	the	DET
cblr-3040	79	160	book	book	NOUN
cblr-3040	79	161	reporting	reporting	NOUN
cblr-3040	79	162	of	of	ADP
cblr-3040	79	163	the	the	DET
cblr-3040	79	164	transactions	transaction	NOUN
cblr-3040	79	165	more	more	ADV
cblr-3040	79	166	closely	closely	ADV
cblr-3040	79	167	corresponded	correspond	VERB
cblr-3040	79	168	with	with	ADP
cblr-3040	79	169	the	the	DET
cblr-3040	79	170	associated	associated	ADJ
cblr-3040	79	171	tax	tax	NOUN
cblr-3040	79	172	reporting	reporting	NOUN
cblr-3040	79	173	.	.	PUNCT
cblr-3040	79	174	'	'	PUNCT
cblr-3040	80	1	moreover	moreover	ADV
cblr-3040	80	2	,	,	PUNCT
cblr-3040	80	3	[	[	X
cblr-3040	80	4	hereinafter	hereinafter	NOUN
cblr-3040	80	5	fasb	fasb	NOUN
cblr-3040	80	6	interpretation	interpretation	NOUN
cblr-3040	80	7	44	44	NUM
cblr-3040	80	8	]	]	PUNCT
cblr-3040	80	9	.	.	PUNCT
cblr-3040	81	1	fasb	fasb	PROPN
cblr-3040	81	2	interpretation	interpretation	NOUN
cblr-3040	81	3	44	44	NUM
cblr-3040	81	4	,	,	PUNCT
cblr-3040	81	5	effective	effective	ADJ
cblr-3040	81	6	generally	generally	ADV
cblr-3040	81	7	as	as	ADP
cblr-3040	81	8	of	of	ADP
cblr-3040	81	9	july	july	PROPN
cblr-3040	81	10	1	1	NUM
cblr-3040	81	11	,	,	PUNCT
cblr-3040	81	12	2000	2000	NUM
cblr-3040	81	13	,	,	PUNCT
cblr-3040	81	14	clarified	clarify	VERB
cblr-3040	81	15	the	the	DET
cblr-3040	81	16	application	application	NOUN
cblr-3040	81	17	of	of	ADP
cblr-3040	81	18	apb	apb	PROPN
cblr-3040	81	19	opinion	opinion	PROPN
cblr-3040	81	20	no	no	INTJ
cblr-3040	81	21	.	.	PROPN
cblr-3040	81	22	25	25	NUM
cblr-3040	81	23	,	,	PUNCT
cblr-3040	81	24	permitting	permit	VERB
cblr-3040	81	25	accounting	accounting	NOUN
cblr-3040	81	26	rules	rule	NOUN
cblr-3040	81	27	for	for	ADP
cblr-3040	81	28	stock	stock	NOUN
cblr-3040	81	29	option	option	NOUN
cblr-3040	81	30	awards	award	NOUN
cblr-3040	81	31	based	base	VERB
cblr-3040	81	32	on	on	ADP
cblr-3040	81	33	the	the	DET
cblr-3040	81	34	"	"	PUNCT
cblr-3040	81	35	intrinsic	intrinsic	ADJ
cblr-3040	81	36	value	value	NOUN
cblr-3040	81	37	"	"	PUNCT
cblr-3040	81	38	on	on	ADP
cblr-3040	81	39	the	the	DET
cblr-3040	81	40	option	option	NOUN
cblr-3040	81	41	grant	grant	NOUN
cblr-3040	81	42	,	,	PUNCT
cblr-3040	81	43	which	which	PRON
cblr-3040	81	44	,	,	PUNCT
cblr-3040	81	45	depending	depend	VERB
cblr-3040	81	46	on	on	ADP
cblr-3040	81	47	the	the	DET
cblr-3040	81	48	particular	particular	ADJ
cblr-3040	81	49	facts	fact	NOUN
cblr-3040	81	50	,	,	PUNCT
cblr-3040	81	51	may	may	AUX
cblr-3040	81	52	often	often	ADV
cblr-3040	81	53	result	result	VERB
cblr-3040	81	54	in	in	ADP
cblr-3040	81	55	no	no	DET
cblr-3040	81	56	charge	charge	NOUN
cblr-3040	81	57	against	against	ADP
cblr-3040	81	58	financial	financial	ADJ
cblr-3040	81	59	income	income	NOUN
cblr-3040	81	60	,	,	PUNCT
cblr-3040	81	61	though	though	SCONJ
cblr-3040	81	62	footnote	footnote	VERB
cblr-3040	81	63	disclosure	disclosure	NOUN
cblr-3040	81	64	must	must	AUX
cblr-3040	81	65	be	be	AUX
cblr-3040	81	66	made	make	VERB
cblr-3040	81	67	to	to	PART
cblr-3040	81	68	show	show	VERB
cblr-3040	81	69	what	what	PRON
cblr-3040	81	70	the	the	DET
cblr-3040	81	71	effects	effect	NOUN
cblr-3040	81	72	on	on	ADP
cblr-3040	81	73	earnings	earning	NOUN
cblr-3040	81	74	would	would	AUX
cblr-3040	81	75	have	have	AUX
cblr-3040	81	76	been	be	AUX
cblr-3040	81	77	had	have	VERB
cblr-3040	81	78	the	the	DET
cblr-3040	81	79	"	"	PUNCT
cblr-3040	81	80	fair	fair	ADJ
cblr-3040	81	81	value	value	NOUN
cblr-3040	81	82	method	method	NOUN
cblr-3040	81	83	"	"	PUNCT
cblr-3040	81	84	been	be	AUX
cblr-3040	81	85	used	use	VERB
cblr-3040	81	86	.	.	PUNCT
cblr-3040	82	1	see	see	VERB
cblr-3040	82	2	,	,	PUNCT
cblr-3040	82	3	e.g.	e.g.	ADV
cblr-3040	82	4	,	,	PUNCT
cblr-3040	82	5	anthony	anthony	PROPN
cblr-3040	82	6	f.	f.	PROPN
cblr-3040	82	7	cocco	cocco	PROPN
cblr-3040	82	8	&	&	CCONJ
cblr-3040	82	9	glenn	glenn	PROPN
cblr-3040	82	10	vent	vent	PROPN
cblr-3040	82	11	,	,	PUNCT
cblr-3040	82	12	fasb	fasb	PROPN
cblr-3040	82	13	interpretation	interpretation	NOUN
cblr-3040	82	14	44	44	NUM
cblr-3040	82	15	accounting	accounting	NOUN
cblr-3040	82	16	for	for	ADP
cblr-3040	82	17	certain	certain	ADJ
cblr-3040	82	18	transactions	transaction	NOUN
cblr-3040	82	19	involving	involve	VERB
cblr-3040	82	20	stock	stock	NOUN
cblr-3040	82	21	compensation	compensation	NOUN
cblr-3040	82	22	,	,	PUNCT
cblr-3040	82	23	70	70	NUM
cblr-3040	82	24	c.p.a	c.p.a	NOUN
cblr-3040	82	25	.	.	PUNCT
cblr-3040	83	1	j.	j.	PROPN
cblr-3040	83	2	22	22	PROPN
cblr-3040	83	3	,	,	PUNCT
cblr-3040	83	4	24	24	NUM
cblr-3040	83	5	(	(	PUNCT
cblr-3040	83	6	july	july	PROPN
cblr-3040	83	7	2000	2000	NUM
cblr-3040	83	8	)	)	PUNCT
cblr-3040	84	1	(	(	PUNCT
cblr-3040	84	2	explaining	explain	VERB
cblr-3040	84	3	that	that	SCONJ
cblr-3040	84	4	"	"	PUNCT
cblr-3040	84	5	[	[	X
cblr-3040	84	6	s]ince	s]ince	NOUN
cblr-3040	84	7	most	most	ADJ
cblr-3040	84	8	companies	company	NOUN
cblr-3040	84	9	set	set	VERB
cblr-3040	84	10	the	the	DET
cblr-3040	84	11	strike	strike	NOUN
cblr-3040	84	12	price	price	NOUN
cblr-3040	84	13	equal	equal	ADJ
cblr-3040	84	14	to	to	ADP
cblr-3040	84	15	the	the	DET
cblr-3040	84	16	market	market	NOUN
cblr-3040	84	17	price	price	NOUN
cblr-3040	84	18	on	on	ADP
cblr-3040	84	19	the	the	DET
cblr-3040	84	20	grant	grant	NOUN
cblr-3040	84	21	date	date	NOUN
cblr-3040	84	22	,	,	PUNCT
cblr-3040	84	23	no	no	DET
cblr-3040	84	24	compensation	compensation	NOUN
cblr-3040	84	25	expense	expense	NOUN
cblr-3040	84	26	is	be	AUX
cblr-3040	84	27	ever	ever	ADV
cblr-3040	84	28	recorded	record	VERB
cblr-3040	84	29	"	"	PUNCT
cblr-3040	84	30	)	)	PUNCT
cblr-3040	84	31	;	;	PUNCT
cblr-3040	84	32	michelle	michelle	PROPN
cblr-3040	84	33	hanlon	hanlon	PROPN
cblr-3040	84	34	&	&	CCONJ
cblr-3040	84	35	terry	terry	PROPN
cblr-3040	84	36	shevlin	shevlin	PROPN
cblr-3040	84	37	,	,	PUNCT
cblr-3040	84	38	accounting	account	VERB
cblr-3040	84	39	for	for	ADP
cblr-3040	84	40	tax	tax	NOUN
cblr-3040	84	41	benefits	benefit	NOUN
cblr-3040	84	42	of	of	ADP
cblr-3040	84	43	employee	employee	NOUN
cblr-3040	84	44	stock	stock	NOUN
cblr-3040	84	45	options	option	NOUN
cblr-3040	84	46	and	and	CCONJ
cblr-3040	84	47	implications	implication	NOUN
cblr-3040	84	48	for	for	ADP
cblr-3040	84	49	research	research	NOUN
cblr-3040	84	50	,	,	PUNCT
cblr-3040	84	51	16	16	NUM
cblr-3040	84	52	acct	acct	NOUN
cblr-3040	84	53	.	.	PUNCT
cblr-3040	85	1	horizons	horizon	NOUN
cblr-3040	85	2	1	1	NUM
cblr-3040	85	3	,	,	PUNCT
cblr-3040	85	4	2	2	NUM
cblr-3040	85	5	(	(	PUNCT
cblr-3040	85	6	mar	mar	PROPN
cblr-3040	85	7	.	.	PROPN
cblr-3040	85	8	2002	2002	NUM
cblr-3040	85	9	)	)	PUNCT
cblr-3040	85	10	(	(	PUNCT
cblr-3040	85	11	stating	state	VERB
cblr-3040	85	12	that	that	SCONJ
cblr-3040	85	13	"	"	PUNCT
cblr-3040	85	14	[	[	X
cblr-3040	85	15	blecause	blecause	NOUN
cblr-3040	85	16	almost	almost	ADV
cblr-3040	85	17	all	all	DET
cblr-3040	85	18	firms	firm	NOUN
cblr-3040	85	19	apply	apply	VERB
cblr-3040	85	20	apb	apb	PROPN
cblr-3040	85	21	no	no	NOUN
cblr-3040	85	22	.	.	PROPN
cblr-3040	85	23	25	25	NUM
cblr-3040	85	24	accounting	account	VERB
cblr-3040	85	25	with	with	ADP
cblr-3040	85	26	note	note	NOUN
cblr-3040	85	27	disclosure	disclosure	NOUN
cblr-3040	85	28	,	,	PUNCT
cblr-3040	85	29	the	the	DET
cblr-3040	85	30	recognized	recognize	VERB
cblr-3040	85	31	[	[	PUNCT
cblr-3040	85	32	employee	employee	NOUN
cblr-3040	85	33	stock	stock	NOUN
cblr-3040	85	34	option	option	NOUN
cblr-3040	85	35	]	]	PUNCT
cblr-3040	85	36	compensation	compensation	NOUN
cblr-3040	85	37	is	be	AUX
cblr-3040	85	38	zero	zero	NUM
cblr-3040	85	39	for	for	ADP
cblr-3040	85	40	most	most	ADJ
cblr-3040	85	41	firms	firm	NOUN
cblr-3040	85	42	,	,	PUNCT
cblr-3040	85	43	"	"	PUNCT
cblr-3040	85	44	(	(	PUNCT
cblr-3040	85	45	citing	cite	VERB
cblr-3040	85	46	mcconnell	mcconnell	PROPN
cblr-3040	85	47	et	et	PROPN
cblr-3040	85	48	al	al	PROPN
cblr-3040	85	49	.	.	PROPN
cblr-3040	85	50	,	,	PUNCT
cblr-3040	85	51	employee	employee	NOUN
cblr-3040	85	52	stock	stock	NOUN
cblr-3040	85	53	option	option	NOUN
cblr-3040	85	54	expense	expense	NOUN
cblr-3040	85	55	:	:	PUNCT
cblr-3040	85	56	pro	pro	ADJ
cblr-3040	85	57	forma	forma	NOUN
cblr-3040	85	58	impact	impact	NOUN
cblr-3040	85	59	on	on	ADP
cblr-3040	85	60	eps	eps	PROPN
cblr-3040	85	61	and	and	CCONJ
cblr-3040	85	62	operating	operating	NOUN
cblr-3040	85	63	margins	margin	NOUN
cblr-3040	85	64	-the	-the	DET
cblr-3040	85	65	s&p	s&p	PROPN
cblr-3040	85	66	500	500	NUM
cblr-3040	85	67	,	,	PUNCT
cblr-3040	85	68	accounting	accounting	NOUN
cblr-3040	85	69	issues	issue	NOUN
cblr-3040	85	70	,	,	PUNCT
cblr-3040	85	71	bear	bear	NOUN
cblr-3040	85	72	,	,	PUNCT
cblr-3040	85	73	steams	steams	PROPN
cblr-3040	85	74	&	&	CCONJ
cblr-3040	85	75	co.	co.	PROPN
cblr-3040	85	76	,	,	PUNCT
cblr-3040	85	77	inc	inc	PROPN
cblr-3040	85	78	.	.	PROPN
cblr-3040	85	79	,	,	PUNCT
cblr-3040	85	80	(	(	PUNCT
cblr-3040	85	81	aug	aug	PROPN
cblr-3040	85	82	.	.	PROPN
cblr-3040	85	83	2000	2000	NUM
cblr-3040	85	84	)	)	PUNCT
cblr-3040	85	85	(	(	PUNCT
cblr-3040	85	86	reporting	report	VERB
cblr-3040	85	87	that	that	SCONJ
cblr-3040	85	88	only	only	ADV
cblr-3040	85	89	two	two	NUM
cblr-3040	85	90	of	of	ADP
cblr-3040	85	91	the	the	DET
cblr-3040	85	92	fortune	fortune	NOUN
cblr-3040	85	93	500	500	NUM
cblr-3040	85	94	companies	company	NOUN
cblr-3040	85	95	,	,	PUNCT
cblr-3040	85	96	winndixie	winndixie	NOUN
cblr-3040	85	97	and	and	CCONJ
cblr-3040	85	98	boeing	boeing	PROPN
cblr-3040	85	99	,	,	PUNCT
cblr-3040	85	100	were	be	AUX
cblr-3040	85	101	then	then	ADV
cblr-3040	85	102	actually	actually	ADV
cblr-3040	85	103	recognizing	recognize	VERB
cblr-3040	85	104	compensation	compensation	NOUN
cblr-3040	85	105	expense	expense	NOUN
cblr-3040	85	106	on	on	ADP
cblr-3040	85	107	employee	employee	NOUN
cblr-3040	85	108	stock	stock	NOUN
cblr-3040	85	109	options	option	NOUN
cblr-3040	85	110	)	)	PUNCT
cblr-3040	85	111	)	)	PUNCT
cblr-3040	85	112	)	)	PUNCT
cblr-3040	85	113	;	;	PUNCT
cblr-3040	85	114	corporate	corporate	ADJ
cblr-3040	85	115	governance	governance	NOUN
cblr-3040	85	116	and	and	CCONJ
cblr-3040	85	117	executive	executive	NOUN
cblr-3040	85	118	compensation	compensation	NOUN
cblr-3040	85	119	hearing	hearing	NOUN
cblr-3040	85	120	before	before	ADP
cblr-3040	85	121	the	the	DET
cblr-3040	85	122	senate	senate	PROPN
cblr-3040	85	123	comm	comm	NOUN
cblr-3040	85	124	.	.	PUNCT
cblr-3040	86	1	on	on	ADP
cblr-3040	86	2	finance	finance	NOUN
cblr-3040	86	3	,	,	PUNCT
cblr-3040	86	4	107th	107th	ADJ
cblr-3040	86	5	cong	cong	NOUN
cblr-3040	86	6	.	.	PROPN
cblr-3040	87	1	2	2	NUM
cblr-3040	87	2	(	(	PUNCT
cblr-3040	87	3	2002	2002	NUM
cblr-3040	87	4	)	)	PUNCT
cblr-3040	87	5	(	(	PUNCT
cblr-3040	87	6	written	write	VERB
cblr-3040	87	7	testimony	testimony	NOUN
cblr-3040	87	8	of	of	ADP
cblr-3040	87	9	john	john	PROPN
cblr-3040	87	10	h.	h.	PROPN
cblr-3040	87	11	biggs	biggs	PROPN
cblr-3040	87	12	,	,	PUNCT
cblr-3040	87	13	chairman	chairman	NOUN
cblr-3040	87	14	,	,	PUNCT
cblr-3040	87	15	president	president	NOUN
cblr-3040	87	16	and	and	CCONJ
cblr-3040	87	17	ceo	ceo	NOUN
cblr-3040	87	18	of	of	ADP
cblr-3040	87	19	tiaa	tiaa	NOUN
cblr-3040	87	20	-	-	PUNCT
cblr-3040	87	21	cref	cref	NOUN
cblr-3040	87	22	)	)	PUNCT
cblr-3040	87	23	(	(	PUNCT
cblr-3040	87	24	testifying	testify	VERB
cblr-3040	87	25	to	to	ADP
cblr-3040	87	26	congress	congress	PROPN
cblr-3040	87	27	that	that	SCONJ
cblr-3040	87	28	"	"	PUNCT
cblr-3040	87	29	[	[	X
cblr-3040	87	30	m]ost	m]ost	NOUN
cblr-3040	87	31	companies	company	NOUN
cblr-3040	87	32	use	use	VERB
cblr-3040	87	33	stock	stock	NOUN
cblr-3040	87	34	options	option	NOUN
cblr-3040	87	35	to	to	PART
cblr-3040	87	36	pay	pay	VERB
cblr-3040	87	37	employees	employee	NOUN
cblr-3040	87	38	.	.	PUNCT
cblr-3040	88	1	in	in	ADP
cblr-3040	88	2	the	the	DET
cblr-3040	88	3	s&p	s&p	PROPN
cblr-3040	88	4	500	500	NUM
cblr-3040	88	5	,	,	PUNCT
cblr-3040	88	6	99	99	NUM
cblr-3040	88	7	percent	percent	NOUN
cblr-3040	88	8	of	of	ADP
cblr-3040	88	9	the	the	DET
cblr-3040	88	10	companies	company	NOUN
cblr-3040	88	11	provide	provide	VERB
cblr-3040	88	12	stock	stock	NOUN
cblr-3040	88	13	options	option	NOUN
cblr-3040	88	14	to	to	ADP
cblr-3040	88	15	employees	employee	NOUN
cblr-3040	88	16	,	,	PUNCT
cblr-3040	88	17	and	and	CCONJ
cblr-3040	88	18	only	only	ADV
cblr-3040	88	19	two	two	NUM
cblr-3040	88	20	of	of	ADP
cblr-3040	88	21	those	those	DET
cblr-3040	88	22	companies	company	NOUN
cblr-3040	88	23	show	show	VERB
cblr-3040	88	24	expense	expense	NOUN
cblr-3040	88	25	for	for	ADP
cblr-3040	88	26	stock	stock	NOUN
cblr-3040	88	27	options	option	NOUN
cblr-3040	88	28	"	"	PUNCT
cblr-3040	88	29	)	)	PUNCT
cblr-3040	88	30	,	,	PUNCT
cblr-3040	88	31	available	available	ADJ
cblr-3040	88	32	at	at	ADP
cblr-3040	88	33	http://www.finance.senate.gov/-finance/hearings/testimony/041802jbtest.p	http://www.finance.senate.gov/-finance/hearings/testimony/041802jbtest.p	PROPN
cblr-3040	88	34	df	df	PROPN
cblr-3040	88	35	(	(	PUNCT
cblr-3040	88	36	last	last	ADV
cblr-3040	88	37	visited	visit	VERB
cblr-3040	88	38	dec	dec	PROPN
cblr-3040	88	39	.	.	PROPN
cblr-3040	88	40	15	15	NUM
cblr-3040	88	41	,	,	PUNCT
cblr-3040	88	42	2002	2002	NUM
cblr-3040	88	43	)	)	PUNCT
cblr-3040	88	44	.	.	PUNCT
cblr-3040	89	1	accounting	account	VERB
cblr-3040	89	2	for	for	ADP
cblr-3040	89	3	nonqualified	nonqualified	ADJ
cblr-3040	89	4	employee	employee	NOUN
cblr-3040	89	5	stock	stock	NOUN
cblr-3040	89	6	options	option	NOUN
cblr-3040	89	7	is	be	AUX
cblr-3040	89	8	discussed	discuss	VERB
cblr-3040	89	9	in	in	ADP
cblr-3040	89	10	greater	great	ADJ
cblr-3040	89	11	detail	detail	NOUN
cblr-3040	89	12	infra	infra	NOUN
cblr-3040	89	13	,	,	PUNCT
cblr-3040	89	14	part	part	NOUN
cblr-3040	89	15	ii.c	ii.c	VERB
cblr-3040	89	16	(	(	PUNCT
cblr-3040	89	17	discussing	discuss	VERB
cblr-3040	89	18	,	,	PUNCT
cblr-3040	89	19	inter	inter	ADJ
cblr-3040	89	20	alia	alia	NOUN
cblr-3040	89	21	,	,	PUNCT
cblr-3040	89	22	post	post	ADJ
cblr-3040	89	23	-	-	ADJ
cblr-3040	89	24	enron	enron	ADJ
cblr-3040	89	25	revisiting	revisiting	NOUN
cblr-3040	89	26	of	of	ADP
cblr-3040	89	27	this	this	DET
cblr-3040	89	28	long	long	ADV
cblr-3040	89	29	-	-	PUNCT
cblr-3040	89	30	debated	debate	VERB
cblr-3040	89	31	accounting	accounting	NOUN
cblr-3040	89	32	issue	issue	NOUN
cblr-3040	89	33	,	,	PUNCT
cblr-3040	89	34	recent	recent	ADJ
cblr-3040	89	35	decisions	decision	NOUN
cblr-3040	89	36	by	by	ADP
cblr-3040	89	37	some	some	DET
cblr-3040	89	38	large	large	ADJ
cblr-3040	89	39	public	public	ADJ
cblr-3040	89	40	companies	company	NOUN
cblr-3040	89	41	,	,	PUNCT
cblr-3040	89	42	reached	reach	VERB
cblr-3040	89	43	in	in	ADP
cblr-3040	89	44	the	the	DET
cblr-3040	89	45	midst	midst	NOUN
cblr-3040	89	46	of	of	ADP
cblr-3040	89	47	the	the	DET
cblr-3040	89	48	negative	negative	ADJ
cblr-3040	89	49	publicity	publicity	NOUN
cblr-3040	89	50	recently	recently	ADV
cblr-3040	89	51	surrounding	surround	VERB
cblr-3040	89	52	this	this	DET
cblr-3040	89	53	issue	issue	NOUN
cblr-3040	89	54	,	,	PUNCT
cblr-3040	89	55	to	to	PART
cblr-3040	89	56	change	change	VERB
cblr-3040	89	57	to	to	ADP
cblr-3040	89	58	the	the	DET
cblr-3040	89	59	"	"	PUNCT
cblr-3040	89	60	fair	fair	ADJ
cblr-3040	89	61	value	value	NOUN
cblr-3040	89	62	"	"	PUNCT
cblr-3040	89	63	method	method	NOUN
cblr-3040	89	64	and	and	CCONJ
cblr-3040	89	65	expense	expense	VERB
cblr-3040	89	66	the	the	DET
cblr-3040	89	67	costs	cost	NOUN
cblr-3040	89	68	involved	involve	VERB
cblr-3040	89	69	,	,	PUNCT
cblr-3040	89	70	and	and	CCONJ
cblr-3040	89	71	fasb	fasb	NOUN
cblr-3040	89	72	re	re	NOUN
cblr-3040	89	73	-	-	NOUN
cblr-3040	89	74	engagement	engagement	NOUN
cblr-3040	89	75	in	in	ADP
cblr-3040	89	76	review	review	NOUN
cblr-3040	89	77	of	of	ADP
cblr-3040	89	78	this	this	DET
cblr-3040	89	79	issue	issue	NOUN
cblr-3040	89	80	in	in	ADP
cblr-3040	89	81	view	view	NOUN
cblr-3040	89	82	of	of	ADP
cblr-3040	89	83	such	such	ADJ
cblr-3040	89	84	developments	development	NOUN
cblr-3040	89	85	and	and	CCONJ
cblr-3040	89	86	recent	recent	ADJ
cblr-3040	89	87	action	action	NOUN
cblr-3040	89	88	by	by	ADP
cblr-3040	89	89	the	the	DET
cblr-3040	89	90	iasb	iasb	NOUN
cblr-3040	89	91	in	in	ADP
cblr-3040	89	92	this	this	DET
cblr-3040	89	93	area	area	NOUN
cblr-3040	89	94	)	)	PUNCT
cblr-3040	89	95	.	.	PUNCT
cblr-3040	89	96	'	'	PUNCT
cblr-3040	90	1	for	for	ADP
cblr-3040	90	2	purposes	purpose	NOUN
cblr-3040	90	3	of	of	ADP
cblr-3040	90	4	this	this	DET
cblr-3040	90	5	article	article	NOUN
cblr-3040	90	6	,	,	PUNCT
cblr-3040	90	7	the	the	DET
cblr-3040	90	8	term	term	NOUN
cblr-3040	90	9	"	"	PUNCT
cblr-3040	90	10	book	book	NOUN
cblr-3040	90	11	"	"	PUNCT
cblr-3040	90	12	accounting	accounting	NOUN
cblr-3040	90	13	refers	refer	VERB
cblr-3040	90	14	to	to	ADP
cblr-3040	90	15	the	the	DET
cblr-3040	90	16	accounting	accounting	NOUN
cblr-3040	90	17	reflected	reflect	VERB
cblr-3040	90	18	in	in	ADP
cblr-3040	90	19	a	a	DET
cblr-3040	90	20	u.s	u.s	PROPN
cblr-3040	90	21	.	.	PROPN
cblr-3040	90	22	public	public	ADJ
cblr-3040	90	23	company	company	NOUN
cblr-3040	90	24	's	's	PART
cblr-3040	90	25	audited	audit	VERB
cblr-3040	90	26	financial	financial	PROPN
cblr-3040	90	27	columbia	columbia	PROPN
cblr-3040	90	28	business	business	PROPN
cblr-3040	90	29	la	la	PROPN
cblr-3040	90	30	w	w	PROPN
cblr-3040	90	31	review	review	NOUN
cblr-3040	91	1	[	[	X
cblr-3040	91	2	vol	vol	NOUN
cblr-3040	91	3	.	.	PUNCT
cblr-3040	91	4	2003	2003	NUM
cblr-3040	91	5	no	no	NOUN
cblr-3040	91	6	.	.	PUNCT
cblr-3040	92	1	1:35	1:35	NUM
cblr-3040	92	2	]	]	PUNCT
cblr-3040	92	3	stopping	stop	VERB
cblr-3040	92	4	enron	enron	PROPN
cblr-3040	92	5	end	end	NOUN
cblr-3040	92	6	-	-	PUNCT
cblr-3040	92	7	runs	run	NOUN
cblr-3040	92	8	and	and	CCONJ
cblr-3040	92	9	other	other	ADJ
cblr-3040	92	10	trick	trick	NOUN
cblr-3040	92	11	plays	play	VERB
cblr-3040	92	12	41	41	NUM
cblr-3040	92	13	these	these	DET
cblr-3040	92	14	"	"	PUNCT
cblr-3040	92	15	take	take	VERB
cblr-3040	92	16	both	both	DET
cblr-3040	92	17	roads	road	NOUN
cblr-3040	92	18	"	"	PUNCT
cblr-3040	92	19	transactions	transaction	NOUN
cblr-3040	92	20	are	be	AUX
cblr-3040	92	21	not	not	PART
cblr-3040	92	22	recent	recent	ADJ
cblr-3040	92	23	innovations	innovation	NOUN
cblr-3040	92	24	and	and	CCONJ
cblr-3040	92	25	are	be	AUX
cblr-3040	92	26	by	by	ADP
cblr-3040	92	27	no	no	DET
cblr-3040	92	28	means	mean	NOUN
cblr-3040	92	29	unique	unique	ADJ
cblr-3040	92	30	to	to	ADP
cblr-3040	92	31	enron	enron	PROPN
cblr-3040	92	32	.	.	PUNCT
cblr-3040	93	1	they	they	PRON
cblr-3040	93	2	have	have	AUX
cblr-3040	93	3	been	be	AUX
cblr-3040	93	4	around	around	ADV
cblr-3040	93	5	for	for	ADP
cblr-3040	93	6	many	many	ADJ
cblr-3040	93	7	years	year	NOUN
cblr-3040	93	8	,	,	PUNCT
cblr-3040	93	9	and	and	CCONJ
cblr-3040	93	10	despite	despite	SCONJ
cblr-3040	93	11	some	some	DET
cblr-3040	93	12	significant	significant	ADJ
cblr-3040	93	13	criticism,8	criticism,8	NOUN
cblr-3040	93	14	have	have	AUX
cblr-3040	93	15	been	be	AUX
cblr-3040	93	16	utilized	utilize	VERB
cblr-3040	93	17	by	by	ADP
cblr-3040	93	18	many	many	ADJ
cblr-3040	93	19	well	well	ADV
cblr-3040	93	20	-	-	PUNCT
cblr-3040	93	21	known	know	VERB
cblr-3040	93	22	companies	company	NOUN
cblr-3040	93	23	with	with	ADP
cblr-3040	93	24	respect	respect	NOUN
cblr-3040	93	25	to	to	ADP
cblr-3040	93	26	transactions	transaction	NOUN
cblr-3040	93	27	involving	involve	VERB
cblr-3040	93	28	billions	billion	NOUN
cblr-3040	93	29	of	of	ADP
cblr-3040	93	30	dollars.9	dollars.9	PROPN
cblr-3040	93	31	long	long	ADV
cblr-3040	93	32	before	before	SCONJ
cblr-3040	93	33	enron	enron	PROPN
cblr-3040	93	34	's	's	PART
cblr-3040	93	35	december	december	PROPN
cblr-3040	93	36	2	2	NUM
cblr-3040	93	37	,	,	PUNCT
cblr-3040	93	38	2001	2001	NUM
cblr-3040	93	39	bankruptcy	bankruptcy	NOUN
cblr-3040	93	40	statements	statement	NOUN
cblr-3040	93	41	and	and	CCONJ
cblr-3040	93	42	"	"	PUNCT
cblr-3040	93	43	tax	tax	NOUN
cblr-3040	93	44	"	"	PUNCT
cblr-3040	93	45	accounting	accounting	NOUN
cblr-3040	93	46	refers	refer	VERB
cblr-3040	93	47	to	to	ADP
cblr-3040	93	48	the	the	DET
cblr-3040	93	49	reporting	reporting	NOUN
cblr-3040	93	50	of	of	ADP
cblr-3040	93	51	transactions	transaction	NOUN
cblr-3040	93	52	by	by	ADP
cblr-3040	93	53	such	such	ADJ
cblr-3040	93	54	company	company	NOUN
cblr-3040	93	55	in	in	ADP
cblr-3040	93	56	its	its	PRON
cblr-3040	93	57	federal	federal	ADJ
cblr-3040	93	58	income	income	NOUN
cblr-3040	93	59	tax	tax	NOUN
cblr-3040	93	60	returns	return	NOUN
cblr-3040	93	61	.	.	PUNCT
cblr-3040	94	1	potential	potential	ADJ
cblr-3040	94	2	tax	tax	NOUN
cblr-3040	94	3	and	and	CCONJ
cblr-3040	94	4	financial	financial	ADJ
cblr-3040	94	5	statement	statement	NOUN
cblr-3040	94	6	"	"	PUNCT
cblr-3040	94	7	appearance	appearance	NOUN
cblr-3040	94	8	"	"	PUNCT
cblr-3040	94	9	benefits	benefit	NOUN
cblr-3040	94	10	of	of	ADP
cblr-3040	94	11	divergent	divergent	ADJ
cblr-3040	94	12	book	book	NOUN
cblr-3040	94	13	and	and	CCONJ
cblr-3040	94	14	tax	tax	NOUN
cblr-3040	94	15	accounting	accounting	NOUN
cblr-3040	94	16	for	for	ADP
cblr-3040	94	17	given	give	VERB
cblr-3040	94	18	transactions	transaction	NOUN
cblr-3040	94	19	are	be	AUX
cblr-3040	94	20	discussed	discuss	VERB
cblr-3040	94	21	infra	infra	NOUN
cblr-3040	94	22	note	note	VERB
cblr-3040	94	23	25	25	NUM
cblr-3040	94	24	and	and	CCONJ
cblr-3040	94	25	accompanying	accompany	VERB
cblr-3040	94	26	text	text	NOUN
cblr-3040	94	27	.	.	PUNCT
cblr-3040	94	28	'	'	PUNCT
cblr-3040	95	1	see	see	VERB
cblr-3040	95	2	,	,	PUNCT
cblr-3040	95	3	e.g.	e.g.	ADV
cblr-3040	95	4	,	,	PUNCT
cblr-3040	95	5	abraham	abraham	PROPN
cblr-3040	95	6	j.	j.	PROPN
cblr-3040	95	7	briloff	briloff	PROPN
cblr-3040	95	8	,	,	PUNCT
cblr-3040	95	9	pooling	pool	VERB
cblr-3040	95	10	and	and	CCONJ
cblr-3040	95	11	fooling	fooling	NOUN
cblr-3040	95	12	,	,	PUNCT
cblr-3040	95	13	barron	barron	PROPN
cblr-3040	95	14	's	's	PART
cblr-3040	95	15	magazine	magazine	NOUN
cblr-3040	95	16	,	,	PUNCT
cblr-3040	95	17	oct	oct	PROPN
cblr-3040	95	18	.	.	PROPN
cblr-3040	95	19	23	23	NUM
cblr-3040	95	20	,	,	PUNCT
cblr-3040	95	21	2000	2000	NUM
cblr-3040	95	22	,	,	PUNCT
cblr-3040	95	23	at	at	ADP
cblr-3040	95	24	26	26	NUM
cblr-3040	95	25	,	,	PUNCT
cblr-3040	95	26	28	28	NUM
cblr-3040	95	27	-	-	SYM
cblr-3040	95	28	29	29	NUM
cblr-3040	95	29	(	(	PUNCT
cblr-3040	95	30	questioning	question	VERB
cblr-3040	95	31	the	the	DET
cblr-3040	95	32	propriety	propriety	NOUN
cblr-3040	95	33	of	of	ADP
cblr-3040	95	34	companies	company	NOUN
cblr-3040	95	35	claiming	claim	VERB
cblr-3040	95	36	an	an	DET
cblr-3040	95	37	income	income	NOUN
cblr-3040	95	38	tax	tax	NOUN
cblr-3040	95	39	deduction	deduction	NOUN
cblr-3040	95	40	for	for	ADP
cblr-3040	95	41	the	the	DET
cblr-3040	95	42	compensatory	compensatory	ADJ
cblr-3040	95	43	element	element	NOUN
cblr-3040	95	44	of	of	ADP
cblr-3040	95	45	exercises	exercise	NOUN
cblr-3040	95	46	of	of	ADP
cblr-3040	95	47	employee	employee	NOUN
cblr-3040	95	48	stock	stock	NOUN
cblr-3040	95	49	options	option	NOUN
cblr-3040	95	50	at	at	ADP
cblr-3040	95	51	a	a	DET
cblr-3040	95	52	bargain	bargain	NOUN
cblr-3040	95	53	,	,	PUNCT
cblr-3040	95	54	but	but	CCONJ
cblr-3040	95	55	not	not	PART
cblr-3040	95	56	showing	show	VERB
cblr-3040	95	57	the	the	DET
cblr-3040	95	58	same	same	ADJ
cblr-3040	95	59	as	as	ADP
cblr-3040	95	60	a	a	DET
cblr-3040	95	61	charge	charge	NOUN
cblr-3040	95	62	against	against	ADP
cblr-3040	95	63	earnings	earning	NOUN
cblr-3040	95	64	for	for	ADP
cblr-3040	95	65	financial	financial	ADJ
cblr-3040	95	66	statement	statement	NOUN
cblr-3040	95	67	purposes	purpose	NOUN
cblr-3040	95	68	)	)	PUNCT
cblr-3040	95	69	;	;	PUNCT
cblr-3040	95	70	nesvold	nesvold	ADJ
cblr-3040	95	71	,	,	PUNCT
cblr-3040	95	72	supra	supra	PROPN
cblr-3040	95	73	note	note	NOUN
cblr-3040	95	74	3	3	NUM
cblr-3040	95	75	,	,	PUNCT
cblr-3040	95	76	at	at	ADP
cblr-3040	95	77	110	110	NUM
cblr-3040	95	78	-	-	SYM
cblr-3040	95	79	13	13	NUM
cblr-3040	95	80	(	(	PUNCT
cblr-3040	95	81	calling	call	VERB
cblr-3040	95	82	for	for	ADP
cblr-3040	95	83	reconsideration	reconsideration	NOUN
cblr-3040	95	84	of	of	ADP
cblr-3040	95	85	the	the	DET
cblr-3040	95	86	financial	financial	ADJ
cblr-3040	95	87	accounting	accounting	NOUN
cblr-3040	95	88	rules	rule	NOUN
cblr-3040	95	89	and	and	CCONJ
cblr-3040	95	90	practices	practice	NOUN
cblr-3040	95	91	permitting	permit	VERB
cblr-3040	95	92	off	off	ADP
cblr-3040	95	93	-	-	PUNCT
cblr-3040	95	94	balance	balance	NOUN
cblr-3040	95	95	sheet	sheet	NOUN
cblr-3040	95	96	treatment	treatment	NOUN
cblr-3040	95	97	of	of	ADP
cblr-3040	95	98	synthetic	synthetic	ADJ
cblr-3040	95	99	leases	lease	NOUN
cblr-3040	95	100	)	)	PUNCT
cblr-3040	95	101	;	;	PUNCT
cblr-3040	95	102	weidner	weidner	NOUN
cblr-3040	95	103	,	,	PUNCT
cblr-3040	95	104	supra	supra	PROPN
cblr-3040	95	105	note	note	NOUN
cblr-3040	95	106	3	3	NUM
cblr-3040	95	107	,	,	PUNCT
cblr-3040	95	108	at	at	ADP
cblr-3040	95	109	487	487	NUM
cblr-3040	95	110	(	(	PUNCT
cblr-3040	95	111	similarly	similarly	ADV
cblr-3040	95	112	criticizing	criticize	VERB
cblr-3040	95	113	the	the	DET
cblr-3040	95	114	financial	financial	ADJ
cblr-3040	95	115	accounting	accounting	NOUN
cblr-3040	95	116	treatment	treatment	NOUN
cblr-3040	95	117	of	of	ADP
cblr-3040	95	118	synthetic	synthetic	ADJ
cblr-3040	95	119	leases	lease	NOUN
cblr-3040	95	120	)	)	PUNCT
cblr-3040	95	121	;	;	PUNCT
cblr-3040	95	122	robert	robert	PROPN
cblr-3040	95	123	k.	k.	PROPN
cblr-3040	95	124	herdman	herdman	PROPN
cblr-3040	95	125	et	et	PROPN
cblr-3040	95	126	al	al	PROPN
cblr-3040	95	127	.	.	PROPN
cblr-3040	95	128	,	,	PUNCT
cblr-3040	95	129	proposals	proposal	NOUN
cblr-3040	95	130	regarding	regard	VERB
cblr-3040	95	131	industry	industry	NOUN
cblr-3040	95	132	segment	segment	NOUN
cblr-3040	95	133	and	and	CCONJ
cblr-3040	95	134	other	other	ADJ
cblr-3040	95	135	interim	interim	ADJ
cblr-3040	95	136	financial	financial	ADJ
cblr-3040	95	137	reporting	reporting	NOUN
cblr-3040	95	138	matters	matter	NOUN
cblr-3040	95	139	,	,	PUNCT
cblr-3040	95	140	management	management	NOUN
cblr-3040	95	141	's	's	PART
cblr-3040	95	142	discussion	discussion	NOUN
cblr-3040	95	143	and	and	CCONJ
cblr-3040	95	144	analysis	analysis	NOUN
cblr-3040	95	145	,	,	PUNCT
cblr-3040	95	146	and	and	CCONJ
cblr-3040	95	147	off	off	ADP
cblr-3040	95	148	balance	balance	NOUN
cblr-3040	95	149	sheet	sheet	NOUN
cblr-3040	95	150	financing	financing	NOUN
cblr-3040	95	151	disclosure	disclosure	NOUN
cblr-3040	95	152	,	,	PUNCT
cblr-3040	95	153	29	29	NUM
cblr-3040	95	154	sec	sec	PROPN
cblr-3040	95	155	docket	docket	NOUN
cblr-3040	95	156	no	no	INTJ
cblr-3040	95	157	.	.	PROPN
cblr-3040	95	158	1026	1026	NUM
cblr-3040	95	159	,	,	PUNCT
cblr-3040	95	160	1984	1984	NUM
cblr-3040	95	161	wl	wl	NOUN
cblr-3040	95	162	53320	53320	NUM
cblr-3040	95	163	at	at	ADP
cblr-3040	95	164	*	*	NOUN
cblr-3040	95	165	1	1	NUM
cblr-3040	95	166	-	-	SYM
cblr-3040	95	167	2	2	NUM
cblr-3040	95	168	(	(	PUNCT
cblr-3040	95	169	sec	sec	PROPN
cblr-3040	95	170	release	release	VERB
cblr-3040	95	171	no	no	NOUN
cblr-3040	95	172	.	.	PUNCT
cblr-3040	96	1	6514	6514	NUM
cblr-3040	96	2	,	,	PUNCT
cblr-3040	96	3	et	et	PROPN
cblr-3040	96	4	al	al	PROPN
cblr-3040	96	5	.	.	PROPN
cblr-3040	96	6	)	)	PUNCT
cblr-3040	97	1	(	(	PUNCT
cblr-3040	97	2	feb	feb	PROPN
cblr-3040	97	3	.	.	PROPN
cblr-3040	97	4	15	15	NUM
cblr-3040	97	5	,	,	PUNCT
cblr-3040	97	6	1984	1984	NUM
cblr-3040	97	7	)	)	PUNCT
cblr-3040	97	8	(	(	PUNCT
cblr-3040	97	9	noting	note	VERB
cblr-3040	97	10	increasing	increase	VERB
cblr-3040	97	11	use	use	NOUN
cblr-3040	97	12	of	of	ADP
cblr-3040	97	13	off	off	ADP
cblr-3040	97	14	-	-	PUNCT
cblr-3040	97	15	balance	balance	NOUN
cblr-3040	97	16	sheet	sheet	NOUN
cblr-3040	97	17	arrangements	arrangement	NOUN
cblr-3040	97	18	and	and	CCONJ
cblr-3040	97	19	expressing	express	VERB
cblr-3040	97	20	concern	concern	NOUN
cblr-3040	97	21	that	that	SCONJ
cblr-3040	97	22	financial	financial	ADJ
cblr-3040	97	23	disclosures	disclosure	NOUN
cblr-3040	97	24	were	be	AUX
cblr-3040	97	25	inadequately	inadequately	ADV
cblr-3040	97	26	presenting	present	VERB
cblr-3040	97	27	the	the	DET
cblr-3040	97	28	substance	substance	NOUN
cblr-3040	97	29	of	of	ADP
cblr-3040	97	30	such	such	ADJ
cblr-3040	97	31	arrangements	arrangement	NOUN
cblr-3040	97	32	)	)	PUNCT
cblr-3040	98	1	[	[	X
cblr-3040	98	2	hereinafter	hereinafter	NOUN
cblr-3040	98	3	herdman	herdman	PROPN
cblr-3040	98	4	et	et	PROPN
cblr-3040	98	5	al	al	PROPN
cblr-3040	98	6	.	.	PROPN
cblr-3040	98	7	]	]	PUNCT
cblr-3040	98	8	.	.	PUNCT
cblr-3040	99	1	9	9	NUM
cblr-3040	99	2	for	for	ADP
cblr-3040	99	3	recent	recent	ADJ
cblr-3040	99	4	revelations	revelation	NOUN
cblr-3040	99	5	of	of	ADP
cblr-3040	99	6	major	major	ADJ
cblr-3040	99	7	synthetic	synthetic	ADJ
cblr-3040	99	8	lease	lease	NOUN
cblr-3040	99	9	"	"	PUNCT
cblr-3040	99	10	off	off	ADP
cblr-3040	99	11	-	-	PUNCT
cblr-3040	99	12	balance	balance	NOUN
cblr-3040	99	13	sheet	sheet	NOUN
cblr-3040	99	14	"	"	PUNCT
cblr-3040	99	15	transactions	transaction	NOUN
cblr-3040	99	16	,	,	PUNCT
cblr-3040	99	17	for	for	ADP
cblr-3040	99	18	example	example	NOUN
cblr-3040	99	19	,	,	PUNCT
cblr-3040	99	20	see	see	VERB
cblr-3040	99	21	the	the	DET
cblr-3040	99	22	following	follow	VERB
cblr-3040	99	23	reports	report	NOUN
cblr-3040	99	24	published	publish	VERB
cblr-3040	99	25	after	after	ADP
cblr-3040	99	26	the	the	DET
cblr-3040	99	27	enron	enron	PROPN
cblr-3040	99	28	bankruptcy	bankruptcy	PROPN
cblr-3040	99	29	filing	filing	PROPN
cblr-3040	99	30	:	:	PUNCT
cblr-3040	99	31	seth	seth	PROPN
cblr-3040	99	32	lubove	lubove	PROPN
cblr-3040	99	33	&	&	CCONJ
cblr-3040	99	34	elizabeth	elizabeth	PROPN
cblr-3040	99	35	macdonald	macdonald	PROPN
cblr-3040	99	36	,	,	PUNCT
cblr-3040	99	37	debt	debt	NOUN
cblr-3040	99	38	?	?	PUNCT
cblr-3040	100	1	who	who	PRON
cblr-3040	100	2	,	,	PUNCT
cblr-3040	100	3	me	i	PRON
cblr-3040	100	4	?	?	PUNCT
cblr-3040	100	5	,	,	PUNCT
cblr-3040	100	6	forbes	forbes	PROPN
cblr-3040	100	7	,	,	PUNCT
cblr-3040	100	8	feb	feb	PROPN
cblr-3040	100	9	.	.	PROPN
cblr-3040	100	10	18	18	NUM
cblr-3040	100	11	,	,	PUNCT
cblr-3040	100	12	2002	2002	NUM
cblr-3040	100	13	at	at	ADP
cblr-3040	100	14	56	56	NUM
cblr-3040	100	15	(	(	PUNCT
cblr-3040	100	16	discussing	discuss	VERB
cblr-3040	100	17	synthetic	synthetic	ADJ
cblr-3040	100	18	leasing	leasing	NOUN
cblr-3040	100	19	or	or	CCONJ
cblr-3040	100	20	similar	similar	ADJ
cblr-3040	100	21	practices	practice	NOUN
cblr-3040	100	22	by	by	ADP
cblr-3040	100	23	krispy	krispy	PROPN
cblr-3040	100	24	kreme	kreme	PROPN
cblr-3040	100	25	donuts	donut	NOUN
cblr-3040	100	26	,	,	PUNCT
cblr-3040	100	27	dollar	dollar	NOUN
cblr-3040	100	28	general	general	NOUN
cblr-3040	100	29	,	,	PUNCT
cblr-3040	100	30	enron	enron	PROPN
cblr-3040	100	31	,	,	PUNCT
cblr-3040	100	32	and	and	CCONJ
cblr-3040	100	33	cisco	cisco	PROPN
cblr-3040	100	34	systems	system	NOUN
cblr-3040	100	35	)	)	PUNCT
cblr-3040	100	36	;	;	PUNCT
cblr-3040	100	37	sheila	sheila	PROPN
cblr-3040	100	38	muto	muto	PROPN
cblr-3040	100	39	,	,	PUNCT
cblr-3040	100	40	firms	firm	NOUN
cblr-3040	100	41	use	use	VERB
cblr-3040	100	42	synthetic	synthetic	ADJ
cblr-3040	100	43	leases	lease	NOUN
cblr-3040	100	44	despite	despite	SCONJ
cblr-3040	100	45	criticism	criticism	NOUN
cblr-3040	100	46	,	,	PUNCT
cblr-3040	100	47	wall	wall	PROPN
cblr-3040	100	48	st	st	PROPN
cblr-3040	100	49	.	.	PROPN
cblr-3040	100	50	j.	j.	PROPN
cblr-3040	100	51	,	,	PUNCT
cblr-3040	100	52	feb	feb	PROPN
cblr-3040	100	53	.	.	PROPN
cblr-3040	100	54	20	20	NUM
cblr-3040	100	55	.	.	PUNCT
cblr-3040	100	56	2002	2002	NUM
cblr-3040	100	57	,	,	PUNCT
cblr-3040	100	58	at	at	ADP
cblr-3040	100	59	b6	b6	NOUN
cblr-3040	100	60	(	(	PUNCT
cblr-3040	100	61	billion	billion	NUM
cblr-3040	100	62	dollar	dollar	NOUN
cblr-3040	100	63	synthetic	synthetic	NOUN
cblr-3040	100	64	lease	lease	NOUN
cblr-3040	100	65	financing	financing	NOUN
cblr-3040	100	66	by	by	ADP
cblr-3040	100	67	aol	aol	PROPN
cblr-3040	100	68	time	time	PROPN
cblr-3040	100	69	warner	warner	PROPN
cblr-3040	100	70	)	)	PUNCT
cblr-3040	100	71	;	;	PUNCT
cblr-3040	100	72	jim	jim	PROPN
cblr-3040	100	73	finkle	finkle	PROPN
cblr-3040	100	74	,	,	PUNCT
cblr-3040	100	75	u.s	u.s	PROPN
cblr-3040	100	76	.	.	PROPN
cblr-3040	100	77	accounting	accounting	NOUN
cblr-3040	100	78	changes	change	NOUN
cblr-3040	100	79	may	may	AUX
cblr-3040	100	80	end	end	VERB
cblr-3040	100	81	'	'	PUNCT
cblr-3040	100	82	synthetic	synthetic	ADJ
cblr-3040	100	83	leases	lease	NOUN
cblr-3040	100	84	,	,	PUNCT
cblr-3040	100	85	'	'	PUNCT
cblr-3040	100	86	bloomberg	bloomberg	PROPN
cblr-3040	100	87	news	news	PROPN
cblr-3040	100	88	,	,	PUNCT
cblr-3040	100	89	feb	feb	PROPN
cblr-3040	100	90	.	.	PROPN
cblr-3040	100	91	21	21	NUM
cblr-3040	100	92	,	,	PUNCT
cblr-3040	100	93	2002	2002	NUM
cblr-3040	100	94	(	(	PUNCT
cblr-3040	100	95	san	san	PROPN
cblr-3040	100	96	francisco	francisco	PROPN
cblr-3040	100	97	)	)	PUNCT
cblr-3040	100	98	(	(	PUNCT
cblr-3040	100	99	noting	note	VERB
cblr-3040	100	100	other	other	ADJ
cblr-3040	100	101	prominent	prominent	ADJ
cblr-3040	100	102	users	user	NOUN
cblr-3040	100	103	of	of	ADP
cblr-3040	100	104	synthetic	synthetic	ADJ
cblr-3040	100	105	leases	lease	NOUN
cblr-3040	100	106	,	,	PUNCT
cblr-3040	100	107	including	include	VERB
cblr-3040	100	108	microsoft	microsoft	PROPN
cblr-3040	100	109	,	,	PUNCT
cblr-3040	100	110	symantec	symantec	ADJ
cblr-3040	100	111	,	,	PUNCT
cblr-3040	100	112	3com	3com	NUM
cblr-3040	100	113	,	,	PUNCT
cblr-3040	100	114	cisco	cisco	PROPN
cblr-3040	100	115	systems	systems	PROPN
cblr-3040	100	116	,	,	PUNCT
cblr-3040	100	117	solectron	solectron	NOUN
cblr-3040	100	118	,	,	PUNCT
cblr-3040	100	119	and	and	CCONJ
cblr-3040	100	120	krispy	krispy	PROPN
cblr-3040	100	121	kreme	kreme	PROPN
cblr-3040	100	122	donuts	donut	NOUN
cblr-3040	100	123	)	)	PUNCT
cblr-3040	100	124	;	;	PUNCT
cblr-3040	100	125	angela	angela	PROPN
cblr-3040	100	126	zimm	zimm	PROPN
cblr-3040	100	127	,	,	PUNCT
cblr-3040	100	128	genentech	genentech	NOUN
cblr-3040	100	129	leases	lease	NOUN
cblr-3040	100	130	kept	keep	VERB
cblr-3040	100	131	$	$	SYM
cblr-3040	100	132	573	573	NUM
cblr-3040	100	133	million	million	NUM
cblr-3040	100	134	in	in	ADP
cblr-3040	100	135	liability	liability	NOUN
cblr-3040	100	136	off	off	ADP
cblr-3040	100	137	books	book	NOUN
cblr-3040	100	138	,	,	PUNCT
cblr-3040	100	139	bloomberg	bloomberg	PROPN
cblr-3040	100	140	news	news	PROPN
cblr-3040	100	141	,	,	PUNCT
cblr-3040	100	142	mar	mar	PROPN
cblr-3040	100	143	.	.	PROPN
cblr-3040	100	144	7	7	NUM
cblr-3040	100	145	,	,	PUNCT
cblr-3040	100	146	2002	2002	NUM
cblr-3040	100	147	(	(	PUNCT
cblr-3040	100	148	boston	boston	PROPN
cblr-3040	100	149	)	)	PUNCT
cblr-3040	100	150	;	;	PUNCT
cblr-3040	100	151	rob	rob	PROPN
cblr-3040	100	152	urban	urban	PROPN
cblr-3040	100	153	,	,	PUNCT
cblr-3040	100	154	accounting	accounting	NOUN
cblr-3040	100	155	change	change	NOUN
cblr-3040	100	156	may	may	AUX
cblr-3040	100	157	add	add	VERB
cblr-3040	100	158	$	$	SYM
cblr-3040	100	159	100	100	NUM
cblr-3040	100	160	billion	billion	NUM
cblr-3040	100	161	debt	debt	NOUN
cblr-3040	100	162	to	to	ADP
cblr-3040	100	163	companies	company	NOUN
cblr-3040	100	164	'	'	PART
cblr-3040	100	165	books	book	NOUN
cblr-3040	100	166	,	,	PUNCT
cblr-3040	100	167	bloomberg	bloomberg	PROPN
cblr-3040	100	168	news	news	PROPN
cblr-3040	100	169	,	,	PUNCT
cblr-3040	100	170	feb	feb	PROPN
cblr-3040	100	171	.	.	PROPN
cblr-3040	100	172	27	27	NUM
cblr-3040	100	173	,	,	PUNCT
cblr-3040	100	174	2002	2002	NUM
cblr-3040	100	175	(	(	PUNCT
cblr-3040	100	176	new	new	PROPN
cblr-3040	100	177	york	york	PROPN
cblr-3040	100	178	)	)	PUNCT
cblr-3040	100	179	(	(	PUNCT
cblr-3040	100	180	reporting	reporting	NOUN
cblr-3040	100	181	estimates	estimate	NOUN
cblr-3040	100	182	that	that	SCONJ
cblr-3040	100	183	changes	change	NOUN
cblr-3040	100	184	to	to	ADP
cblr-3040	100	185	synthetic	synthetic	ADJ
cblr-3040	100	186	lease	lease	NOUN
cblr-3040	100	187	accounting	account	VERB
cblr-3040	100	188	under	under	ADP
cblr-3040	100	189	consideration	consideration	NOUN
cblr-3040	100	190	by	by	ADP
cblr-3040	100	191	fasb	fasb	NOUN
cblr-3040	100	192	could	could	AUX
cblr-3040	100	193	result	result	VERB
cblr-3040	100	194	in	in	ADP
cblr-3040	100	195	u.s	u.s	PROPN
cblr-3040	100	196	.	.	PROPN
cblr-3040	100	197	companies	company	NOUN
cblr-3040	100	198	filing	file	VERB
cblr-3040	100	199	,	,	PUNCT
cblr-3040	100	200	the	the	DET
cblr-3040	100	201	existence	existence	NOUN
cblr-3040	100	202	of	of	ADP
cblr-3040	100	203	transactions	transaction	NOUN
cblr-3040	100	204	such	such	ADJ
cblr-3040	100	205	as	as	ADP
cblr-3040	100	206	synthetic	synthetic	ADJ
cblr-3040	100	207	leases	lease	NOUN
cblr-3040	100	208	,	,	PUNCT
cblr-3040	100	209	with	with	ADP
cblr-3040	100	210	blatantly	blatantly	ADV
cblr-3040	100	211	inconsistent	inconsistent	ADJ
cblr-3040	100	212	book	book	NOUN
cblr-3040	100	213	and	and	CCONJ
cblr-3040	100	214	tax	tax	NOUN
cblr-3040	100	215	accounting	accounting	NOUN
cblr-3040	100	216	treatment	treatment	NOUN
cblr-3040	100	217	,	,	PUNCT
cblr-3040	100	218	implied	imply	VERB
cblr-3040	100	219	inadequate	inadequate	ADJ
cblr-3040	100	220	interaction	interaction	NOUN
cblr-3040	100	221	among	among	ADP
cblr-3040	100	222	the	the	DET
cblr-3040	100	223	institutions	institution	NOUN
cblr-3040	100	224	charged	charge	VERB
cblr-3040	100	225	with	with	ADP
cblr-3040	100	226	shaping	shaping	NOUN
cblr-3040	100	227	and	and	CCONJ
cblr-3040	100	228	regulating	regulate	VERB
cblr-3040	100	229	tax	tax	NOUN
cblr-3040	100	230	and	and	CCONJ
cblr-3040	100	231	accounting	accounting	NOUN
cblr-3040	100	232	rules	rule	NOUN
cblr-3040	100	233	.	.	PUNCT
cblr-3040	101	1	10	10	NUM
cblr-3040	101	2	having	have	VERB
cblr-3040	101	3	to	to	PART
cblr-3040	101	4	add	add	VERB
cblr-3040	101	5	over	over	ADP
cblr-3040	101	6	$	$	SYM
cblr-3040	101	7	100	100	NUM
cblr-3040	101	8	billion	billion	NUM
cblr-3040	101	9	in	in	ADP
cblr-3040	101	10	debt	debt	NOUN
cblr-3040	101	11	to	to	ADP
cblr-3040	101	12	their	their	PRON
cblr-3040	101	13	balance	balance	NOUN
cblr-3040	101	14	sheets	sheet	NOUN
cblr-3040	101	15	)	)	PUNCT
cblr-3040	101	16	;	;	PUNCT
cblr-3040	101	17	steve	steve	PROPN
cblr-3040	101	18	bergsman	bergsman	PROPN
cblr-3040	101	19	,	,	PUNCT
cblr-3040	101	20	serious	serious	ADJ
cblr-3040	101	21	questions	question	NOUN
cblr-3040	101	22	about	about	ADP
cblr-3040	101	23	synthetic	synthetic	ADJ
cblr-3040	101	24	leases	lease	NOUN
cblr-3040	101	25	,	,	PUNCT
cblr-3040	101	26	nat'l	nat'l	NOUN
cblr-3040	101	27	real	real	ADJ
cblr-3040	101	28	estate	estate	NOUN
cblr-3040	101	29	advisor	advisor	NOUN
cblr-3040	101	30	,	,	PUNCT
cblr-3040	101	31	may	may	AUX
cblr-3040	101	32	,	,	PUNCT
cblr-3040	101	33	2002	2002	NUM
cblr-3040	101	34	(	(	PUNCT
cblr-3040	101	35	reporting	report	VERB
cblr-3040	101	36	on	on	ADP
cblr-3040	101	37	the	the	DET
cblr-3040	101	38	post	post	ADJ
cblr-3040	101	39	-	-	PROPN
cblr-3040	101	40	enron	enron	ADJ
cblr-3040	101	41	attention	attention	NOUN
cblr-3040	101	42	to	to	ADP
cblr-3040	101	43	off	off	ADP
cblr-3040	101	44	-	-	PUNCT
cblr-3040	101	45	balance	balance	NOUN
cblr-3040	101	46	sheet	sheet	NOUN
cblr-3040	101	47	financing	financing	NOUN
cblr-3040	101	48	,	,	PUNCT
cblr-3040	101	49	and	and	CCONJ
cblr-3040	101	50	noting	note	VERB
cblr-3040	101	51	the	the	DET
cblr-3040	101	52	involvement	involvement	NOUN
cblr-3040	101	53	in	in	ADP
cblr-3040	101	54	synthetic	synthetic	ADJ
cblr-3040	101	55	leasing	leasing	NOUN
cblr-3040	101	56	of	of	ADP
cblr-3040	101	57	kmart	kmart	PROPN
cblr-3040	101	58	,	,	PUNCT
cblr-3040	101	59	charles	charles	PROPN
cblr-3040	101	60	schwab	schwab	PROPN
cblr-3040	101	61	,	,	PUNCT
cblr-3040	101	62	krispy	krispy	PROPN
cblr-3040	101	63	kreme	kreme	PROPN
cblr-3040	101	64	donuts	donut	NOUN
cblr-3040	101	65	,	,	PUNCT
cblr-3040	101	66	and	and	CCONJ
cblr-3040	101	67	aol	aol	PROPN
cblr-3040	101	68	time	time	PROPN
cblr-3040	101	69	warner	warner	PROPN
cblr-3040	101	70	)	)	PUNCT
cblr-3040	101	71	;	;	PUNCT
cblr-3040	101	72	steve	steve	PROPN
cblr-3040	101	73	bergsman	bergsman	PROPN
cblr-3040	101	74	,	,	PUNCT
cblr-3040	101	75	scrutinizing	scrutinize	VERB
cblr-3040	101	76	synthetic	synthetic	ADJ
cblr-3040	101	77	leases	lease	NOUN
cblr-3040	101	78	,	,	PUNCT
cblr-3040	101	79	shopping	shopping	NOUN
cblr-3040	101	80	center	center	NOUN
cblr-3040	101	81	world	world	NOUN
cblr-3040	101	82	,	,	PUNCT
cblr-3040	101	83	july	july	PROPN
cblr-3040	101	84	2002	2002	NUM
cblr-3040	101	85	(	(	PUNCT
cblr-3040	101	86	describing	describe	VERB
cblr-3040	101	87	petsmart	petsmart	NOUN
cblr-3040	101	88	's	's	PART
cblr-3040	101	89	efforts	effort	NOUN
cblr-3040	101	90	to	to	PART
cblr-3040	101	91	use	use	VERB
cblr-3040	101	92	sale	sale	NOUN
cblr-3040	101	93	-	-	PUNCT
cblr-3040	101	94	leasebacks	leaseback	NOUN
cblr-3040	101	95	to	to	PART
cblr-3040	101	96	get	get	VERB
cblr-3040	101	97	out	out	ADP
cblr-3040	101	98	of	of	ADP
cblr-3040	101	99	synthetic	synthetic	ADJ
cblr-3040	101	100	leases	lease	NOUN
cblr-3040	101	101	,	,	PUNCT
cblr-3040	101	102	noting	note	VERB
cblr-3040	101	103	an	an	DET
cblr-3040	101	104	estimate	estimate	NOUN
cblr-3040	101	105	by	by	ADP
cblr-3040	101	106	a	a	DET
cblr-3040	101	107	joint	joint	ADJ
cblr-3040	101	108	venture	venture	NOUN
cblr-3040	101	109	between	between	ADP
cblr-3040	101	110	cric	cric	PROPN
cblr-3040	101	111	and	and	CCONJ
cblr-3040	101	112	prudential	prudential	ADJ
cblr-3040	101	113	real	real	ADJ
cblr-3040	101	114	estate	estate	NOUN
cblr-3040	101	115	investors	investor	NOUN
cblr-3040	101	116	that	that	SCONJ
cblr-3040	101	117	the	the	DET
cblr-3040	101	118	size	size	NOUN
cblr-3040	101	119	of	of	ADP
cblr-3040	101	120	the	the	DET
cblr-3040	101	121	synthetic	synthetic	ADJ
cblr-3040	101	122	lease	lease	NOUN
cblr-3040	101	123	market	market	NOUN
cblr-3040	101	124	is	be	AUX
cblr-3040	101	125	six	six	NUM
cblr-3040	101	126	to	to	PART
cblr-3040	101	127	eight	eight	NUM
cblr-3040	101	128	billion	billion	NUM
cblr-3040	101	129	dollars	dollar	NOUN
cblr-3040	101	130	a	a	DET
cblr-3040	101	131	year	year	NOUN
cblr-3040	101	132	)	)	PUNCT
cblr-3040	101	133	.	.	PUNCT
cblr-3040	102	1	see	see	VERB
cblr-3040	102	2	also	also	ADV
cblr-3040	102	3	little	little	ADJ
cblr-3040	102	4	,	,	PUNCT
cblr-3040	102	5	supra	supra	ADJ
cblr-3040	102	6	note	note	NOUN
cblr-3040	102	7	3	3	NUM
cblr-3040	102	8	,	,	PUNCT
cblr-3040	102	9	at	at	ADP
cblr-3040	102	10	xxv	xxv	PROPN
cblr-3040	102	11	(	(	PUNCT
cblr-3040	102	12	indicating	indicate	VERB
cblr-3040	102	13	that	that	SCONJ
cblr-3040	102	14	the	the	DET
cblr-3040	102	15	editor	editor	NOUN
cblr-3040	102	16	has	have	AUX
cblr-3040	102	17	been	be	AUX
cblr-3040	102	18	working	work	VERB
cblr-3040	102	19	on	on	ADP
cblr-3040	102	20	synthetic	synthetic	ADJ
cblr-3040	102	21	leases	lease	NOUN
cblr-3040	102	22	since	since	SCONJ
cblr-3040	102	23	1991	1991	NUM
cblr-3040	102	24	)	)	PUNCT
cblr-3040	102	25	;	;	PUNCT
cblr-3040	102	26	nesvold	nesvold	ADJ
cblr-3040	102	27	,	,	PUNCT
cblr-3040	102	28	supra	supra	PROPN
cblr-3040	102	29	note	note	NOUN
cblr-3040	102	30	3	3	NUM
cblr-3040	102	31	,	,	PUNCT
cblr-3040	102	32	at	at	ADP
cblr-3040	102	33	85	85	NUM
cblr-3040	102	34	n.7	n.7	PRON
cblr-3040	102	35	(	(	PUNCT
cblr-3040	102	36	citing	cite	VERB
cblr-3040	102	37	several	several	ADJ
cblr-3040	102	38	sources	source	NOUN
cblr-3040	102	39	in	in	ADP
cblr-3040	102	40	support	support	NOUN
cblr-3040	102	41	of	of	ADP
cblr-3040	102	42	the	the	DET
cblr-3040	102	43	observation	observation	NOUN
cblr-3040	102	44	that	that	SCONJ
cblr-3040	102	45	major	major	ADJ
cblr-3040	102	46	corporations	corporation	NOUN
cblr-3040	102	47	were	be	AUX
cblr-3040	102	48	,	,	PUNCT
cblr-3040	102	49	in	in	ADP
cblr-3040	102	50	1999	1999	NUM
cblr-3040	102	51	,	,	PUNCT
cblr-3040	102	52	increasingly	increasingly	ADV
cblr-3040	102	53	looking	look	VERB
cblr-3040	102	54	to	to	ADP
cblr-3040	102	55	synthetic	synthetic	ADJ
cblr-3040	102	56	lease	lease	NOUN
cblr-3040	102	57	financing	financing	NOUN
cblr-3040	102	58	for	for	ADP
cblr-3040	102	59	various	various	ADJ
cblr-3040	102	60	types	type	NOUN
cblr-3040	102	61	of	of	ADP
cblr-3040	102	62	real	real	ADJ
cblr-3040	102	63	estate	estate	NOUN
cblr-3040	102	64	facilities	facility	NOUN
cblr-3040	102	65	)	)	PUNCT
cblr-3040	102	66	.	.	PUNCT
cblr-3040	103	1	as	as	ADP
cblr-3040	103	2	for	for	ADP
cblr-3040	103	3	the	the	DET
cblr-3040	103	4	magnitude	magnitude	NOUN
cblr-3040	103	5	of	of	ADP
cblr-3040	103	6	the	the	DET
cblr-3040	103	7	tax	tax	NOUN
cblr-3040	103	8	deductions	deduction	NOUN
cblr-3040	103	9	being	be	AUX
cblr-3040	103	10	claimed	claim	VERB
cblr-3040	103	11	by	by	ADP
cblr-3040	103	12	companies	company	NOUN
cblr-3040	103	13	upon	upon	SCONJ
cblr-3040	103	14	the	the	DET
cblr-3040	103	15	exercise	exercise	NOUN
cblr-3040	103	16	of	of	ADP
cblr-3040	103	17	employee	employee	NOUN
cblr-3040	103	18	stock	stock	NOUN
cblr-3040	103	19	options	option	NOUN
cblr-3040	103	20	at	at	ADP
cblr-3040	103	21	a	a	DET
cblr-3040	103	22	bargain	bargain	NOUN
cblr-3040	103	23	without	without	ADP
cblr-3040	103	24	a	a	DET
cblr-3040	103	25	corresponding	correspond	VERB
cblr-3040	103	26	charge	charge	NOUN
cblr-3040	103	27	against	against	ADP
cblr-3040	103	28	earnings	earning	NOUN
cblr-3040	103	29	for	for	ADP
cblr-3040	103	30	"	"	PUNCT
cblr-3040	103	31	book	book	NOUN
cblr-3040	103	32	"	"	PUNCT
cblr-3040	103	33	purposes	purpose	NOUN
cblr-3040	103	34	,	,	PUNCT
cblr-3040	103	35	see	see	VERB
cblr-3040	103	36	,	,	PUNCT
cblr-3040	103	37	e.g.	e.g.	ADV
cblr-3040	103	38	,	,	PUNCT
cblr-3040	103	39	the	the	DET
cblr-3040	103	40	discussion	discussion	NOUN
cblr-3040	103	41	of	of	ADP
cblr-3040	103	42	cisco	cisco	PROPN
cblr-3040	103	43	systems	systems	PROPN
cblr-3040	103	44	,	,	PUNCT
cblr-3040	103	45	inc	inc	PROPN
cblr-3040	103	46	.	.	PROPN
cblr-3040	103	47	,	,	PUNCT
cblr-3040	103	48	in	in	ADP
cblr-3040	103	49	briloff	briloff	PROPN
cblr-3040	103	50	,	,	PUNCT
cblr-3040	103	51	supra	supra	PROPN
cblr-3040	103	52	note	note	AUX
cblr-3040	103	53	8	8	NUM
cblr-3040	103	54	,	,	PUNCT
cblr-3040	103	55	at	at	ADP
cblr-3040	103	56	28	28	NUM
cblr-3040	103	57	-	-	SYM
cblr-3040	103	58	29	29	NUM
cblr-3040	103	59	(	(	PUNCT
cblr-3040	103	60	estimating	estimate	VERB
cblr-3040	103	61	that	that	SCONJ
cblr-3040	103	62	cisco	cisco	PROPN
cblr-3040	103	63	claimed	claim	VERB
cblr-3040	103	64	approximately	approximately	ADV
cblr-3040	103	65	$	$	SYM
cblr-3040	103	66	2.5	2.5	NUM
cblr-3040	103	67	billion	billion	NUM
cblr-3040	103	68	in	in	ADP
cblr-3040	103	69	tax	tax	NOUN
cblr-3040	103	70	deductions	deduction	NOUN
cblr-3040	103	71	for	for	ADP
cblr-3040	103	72	its	its	PRON
cblr-3040	103	73	tax	tax	NOUN
cblr-3040	103	74	year	year	NOUN
cblr-3040	103	75	ending	end	VERB
cblr-3040	103	76	july	july	PROPN
cblr-3040	103	77	31	31	NUM
cblr-3040	103	78	,	,	PUNCT
cblr-3040	103	79	1999	1999	NUM
cblr-3040	103	80	for	for	ADP
cblr-3040	103	81	such	such	ADJ
cblr-3040	103	82	compensation	compensation	NOUN
cblr-3040	103	83	)	)	PUNCT
cblr-3040	103	84	and	and	CCONJ
cblr-3040	103	85	hanlon	hanlon	PROPN
cblr-3040	103	86	&	&	CCONJ
cblr-3040	103	87	shevlin	shevlin	PROPN
cblr-3040	103	88	,	,	PUNCT
cblr-3040	103	89	supra	supra	PROPN
cblr-3040	103	90	note	note	PROPN
cblr-3040	103	91	6	6	NUM
cblr-3040	103	92	,	,	PUNCT
cblr-3040	103	93	at	at	ADP
cblr-3040	103	94	6	6	NUM
cblr-3040	103	95	-	-	SYM
cblr-3040	103	96	7	7	NUM
cblr-3040	103	97	(	(	PUNCT
cblr-3040	103	98	discussing	discuss	VERB
cblr-3040	103	99	a	a	DET
cblr-3040	103	100	report	report	NOUN
cblr-3040	103	101	by	by	ADP
cblr-3040	103	102	citizens	citizen	NOUN
cblr-3040	103	103	for	for	ADP
cblr-3040	103	104	tax	tax	NOUN
cblr-3040	103	105	justice	justice	NOUN
cblr-3040	103	106	which	which	PRON
cblr-3040	103	107	estimated	estimate	VERB
cblr-3040	103	108	that	that	SCONJ
cblr-3040	103	109	a	a	DET
cblr-3040	103	110	group	group	NOUN
cblr-3040	103	111	of	of	ADP
cblr-3040	103	112	233	233	NUM
cblr-3040	103	113	out	out	ADP
cblr-3040	103	114	of	of	ADP
cblr-3040	103	115	250	250	NUM
cblr-3040	103	116	companies	company	NOUN
cblr-3040	103	117	with	with	ADP
cblr-3040	103	118	positive	positive	ADJ
cblr-3040	103	119	pretax	pretax	ADJ
cblr-3040	103	120	profits	profit	NOUN
cblr-3040	103	121	studied	study	VERB
cblr-3040	103	122	claimed	claim	VERB
cblr-3040	103	123	an	an	DET
cblr-3040	103	124	aggregate	aggregate	NOUN
cblr-3040	103	125	of	of	ADP
cblr-3040	103	126	$	$	SYM
cblr-3040	103	127	25.8	25.8	NUM
cblr-3040	103	128	billion	billion	NUM
cblr-3040	103	129	in	in	ADP
cblr-3040	103	130	employee	employee	NOUN
cblr-3040	103	131	stock	stock	NOUN
cblr-3040	103	132	option	option	NOUN
cblr-3040	103	133	benefits	benefit	NOUN
cblr-3040	103	134	over	over	ADP
cblr-3040	103	135	the	the	DET
cblr-3040	103	136	1996	1996	NUM
cblr-3040	103	137	-	-	SYM
cblr-3040	103	138	1998	1998	NUM
cblr-3040	103	139	period	period	NOUN
cblr-3040	103	140	)	)	PUNCT
cblr-3040	103	141	.	.	PUNCT
cblr-3040	104	1	10	10	NUM
cblr-3040	104	2	representatives	representative	NOUN
cblr-3040	104	3	of	of	ADP
cblr-3040	104	4	the	the	DET
cblr-3040	104	5	sec	sec	PROPN
cblr-3040	104	6	's	's	PART
cblr-3040	104	7	office	office	NOUN
cblr-3040	104	8	of	of	ADP
cblr-3040	104	9	chief	chief	ADJ
cblr-3040	104	10	accountant	accountant	NOUN
cblr-3040	104	11	and	and	CCONJ
cblr-3040	104	12	division	division	NOUN
cblr-3040	104	13	of	of	ADP
cblr-3040	104	14	corporation	corporation	NOUN
cblr-3040	104	15	finance	finance	NOUN
cblr-3040	104	16	acknowledged	acknowledge	VERB
cblr-3040	104	17	in	in	ADP
cblr-3040	104	18	telephone	telephone	NOUN
cblr-3040	104	19	interviews	interview	NOUN
cblr-3040	104	20	in	in	ADP
cblr-3040	104	21	august	august	PROPN
cblr-3040	104	22	and	and	CCONJ
cblr-3040	104	23	september	september	PROPN
cblr-3040	104	24	2001	2001	NUM
cblr-3040	104	25	that	that	SCONJ
cblr-3040	104	26	there	there	PRON
cblr-3040	104	27	had	have	AUX
cblr-3040	104	28	been	be	AUX
cblr-3040	104	29	no	no	DET
cblr-3040	104	30	system	system	NOUN
cblr-3040	104	31	of	of	ADP
cblr-3040	104	32	regular	regular	ADJ
cblr-3040	104	33	interaction	interaction	NOUN
cblr-3040	104	34	between	between	ADP
cblr-3040	104	35	their	their	PRON
cblr-3040	104	36	offices	office	NOUN
cblr-3040	104	37	and	and	CCONJ
cblr-3040	104	38	the	the	DET
cblr-3040	104	39	treasury	treasury	PROPN
cblr-3040	104	40	department	department	PROPN
cblr-3040	104	41	to	to	PART
cblr-3040	104	42	compare	compare	VERB
cblr-3040	104	43	book	book	NOUN
cblr-3040	104	44	and	and	CCONJ
cblr-3040	104	45	tax	tax	NOUN
cblr-3040	104	46	accounting	accounting	NOUN
cblr-3040	104	47	for	for	ADP
cblr-3040	104	48	potentially	potentially	ADV
cblr-3040	104	49	abusive	abusive	ADJ
cblr-3040	104	50	transactions	transaction	NOUN
cblr-3040	104	51	.	.	PUNCT
cblr-3040	105	1	telephone	telephone	NOUN
cblr-3040	105	2	interviews	interview	NOUN
cblr-3040	105	3	by	by	ADP
cblr-3040	105	4	attorney	attorney	NOUN
cblr-3040	105	5	robert	robert	PROPN
cblr-3040	105	6	coulthard	coulthard	PROPN
cblr-3040	105	7	(	(	PUNCT
cblr-3040	105	8	aug	aug	PROPN
cblr-3040	105	9	.	.	PROPN
cblr-3040	105	10	10	10	NUM
cblr-3040	105	11	,	,	PUNCT
cblr-3040	105	12	sept	sept	PROPN
cblr-3040	105	13	.	.	PROPN
cblr-3040	105	14	6	6	NUM
cblr-3040	105	15	,	,	PUNCT
cblr-3040	105	16	&	&	CCONJ
cblr-3040	105	17	sept	sept	PROPN
cblr-3040	105	18	.	.	PROPN
cblr-3040	105	19	10	10	NUM
cblr-3040	105	20	,	,	PUNCT
cblr-3040	105	21	2001	2001	NUM
cblr-3040	105	22	)	)	PUNCT
cblr-3040	105	23	(	(	PUNCT
cblr-3040	105	24	summarized	summarize	VERB
cblr-3040	105	25	in	in	ADP
cblr-3040	105	26	memorandum	memorandum	NOUN
cblr-3040	105	27	on	on	ADP
cblr-3040	105	28	file	file	NOUN
cblr-3040	105	29	with	with	ADP
cblr-3040	105	30	author	author	NOUN
cblr-3040	105	31	)	)	PUNCT
cblr-3040	105	32	.	.	PUNCT
cblr-3040	106	1	in	in	ADP
cblr-3040	106	2	addition	addition	NOUN
cblr-3040	106	3	,	,	PUNCT
cblr-3040	106	4	the	the	DET
cblr-3040	106	5	fasb	fasb	NOUN
cblr-3040	106	6	emerging	emerge	VERB
cblr-3040	106	7	issues	issue	NOUN
cblr-3040	106	8	task	task	NOUN
cblr-3040	106	9	force	force	NOUN
cblr-3040	106	10	(	(	PUNCT
cblr-3040	106	11	"	"	PUNCT
cblr-3040	106	12	eitf	eitf	NOUN
cblr-3040	106	13	"	"	PUNCT
cblr-3040	106	14	)	)	PUNCT
cblr-3040	106	15	had	have	AUX
cblr-3040	106	16	neither	neither	CCONJ
cblr-3040	106	17	included	include	VERB
cblr-3040	106	18	representatives	representative	NOUN
cblr-3040	106	19	of	of	ADP
cblr-3040	106	20	nor	nor	CCONJ
cblr-3040	106	21	formally	formally	ADV
cblr-3040	106	22	interacted	interact	VERB
cblr-3040	106	23	with	with	ADP
cblr-3040	106	24	the	the	DET
cblr-3040	106	25	treasury	treasury	PROPN
cblr-3040	106	26	department	department	NOUN
cblr-3040	106	27	.	.	PUNCT
cblr-3040	107	1	e	e	X
cblr-3040	107	2	-	-	NOUN
cblr-3040	107	3	mail	mail	NOUN
cblr-3040	107	4	interview	interview	NOUN
cblr-3040	107	5	by	by	ADP
cblr-3040	107	6	attorney	attorney	NOUN
cblr-3040	107	7	robert	robert	PROPN
cblr-3040	107	8	coulthard	coulthard	PROPN
cblr-3040	107	9	with	with	ADP
cblr-3040	107	10	eitf	eitf	NOUN
cblr-3040	107	11	representative	representative	NOUN
cblr-3040	107	12	at	at	ADP
cblr-3040	107	13	fasb	fasb	PROPN
cblr-3040	107	14	(	(	PUNCT
cblr-3040	107	15	aug	aug	PROPN
cblr-3040	107	16	.	.	PROPN
cblr-3040	107	17	6	6	NUM
cblr-3040	107	18	,	,	PUNCT
cblr-3040	107	19	2001	2001	NUM
cblr-3040	107	20	)	)	PUNCT
cblr-3040	108	1	(	(	PUNCT
cblr-3040	108	2	memorandum	memorandum	NOUN
cblr-3040	108	3	on	on	ADP
cblr-3040	108	4	file	file	NOUN
cblr-3040	108	5	with	with	ADP
cblr-3040	108	6	author	author	NOUN
cblr-3040	108	7	)	)	PUNCT
cblr-3040	108	8	.	.	PUNCT
cblr-3040	109	1	similarly	similarly	ADV
cblr-3040	109	2	,	,	PUNCT
cblr-3040	109	3	an	an	DET
cblr-3040	109	4	aug	aug	PROPN
cblr-3040	109	5	.	.	PROPN
cblr-3040	109	6	31	31	NUM
cblr-3040	109	7	,	,	PUNCT
cblr-3040	109	8	2001	2001	NUM
cblr-3040	109	9	,	,	PUNCT
cblr-3040	109	10	report	report	NOUN
cblr-3040	109	11	prepared	prepare	VERB
cblr-3040	109	12	by	by	ADP
cblr-3040	109	13	accounting	accounting	NOUN
cblr-3040	109	14	staff	staff	NOUN
cblr-3040	109	15	members	member	NOUN
cblr-3040	109	16	at	at	ADP
cblr-3040	109	17	the	the	DET
cblr-3040	109	18	sec	sec	PROPN
cblr-3040	109	19	's	's	PART
cblr-3040	109	20	division	division	NOUN
cblr-3040	109	21	of	of	ADP
cblr-3040	109	22	corporation	corporation	NOUN
cblr-3040	109	23	finance	finance	NOUN
cblr-3040	109	24	identifying	identify	VERB
cblr-3040	109	25	"	"	PUNCT
cblr-3040	109	26	current	current	ADJ
cblr-3040	109	27	accounting	accounting	NOUN
cblr-3040	109	28	disclosure	disclosure	NOUN
cblr-3040	109	29	issues	issue	NOUN
cblr-3040	109	30	"	"	PUNCT
cblr-3040	109	31	failed	fail	VERB
cblr-3040	109	32	to	to	PART
cblr-3040	109	33	target	target	VERB
cblr-3040	109	34	book	book	NOUN
cblr-3040	109	35	-	-	PUNCT
cblr-3040	109	36	tax	tax	NOUN
cblr-3040	109	37	divergence	divergence	NOUN
cblr-3040	109	38	as	as	ADP
cblr-3040	109	39	an	an	DET
cblr-3040	109	40	area	area	NOUN
cblr-3040	109	41	of	of	ADP
cblr-3040	109	42	significant	significant	ADJ
cblr-3040	109	43	concern	concern	NOUN
cblr-3040	109	44	.	.	PUNCT
cblr-3040	110	1	see	see	VERB
cblr-3040	110	2	sec	sec	PROPN
cblr-3040	110	3	corp	corp	PROPN
cblr-3040	110	4	.	.	PROPN
cblr-3040	110	5	fin	fin	PROPN
cblr-3040	110	6	.	.	PUNCT
cblr-3040	111	1	current	current	ADJ
cblr-3040	111	2	acct	acct	NOUN
cblr-3040	111	3	.	.	PUNCT
cblr-3040	112	1	&	&	CCONJ
cblr-3040	112	2	disclosure	disclosure	PROPN
cblr-3040	112	3	issues	issue	NOUN
cblr-3040	112	4	(	(	PUNCT
cblr-3040	112	5	aug	aug	PROPN
cblr-3040	112	6	.	.	PROPN
cblr-3040	112	7	columbia	columbia	PROPN
cblr-3040	112	8	business	business	PROPN
cblr-3040	112	9	la	la	PROPN
cblr-3040	112	10	w	w	PROPN
cblr-3040	112	11	review	review	NOUN
cblr-3040	112	12	[	[	X
cblr-3040	112	13	vol	vol	NOUN
cblr-3040	112	14	.	.	PUNCT
cblr-3040	112	15	2003	2003	NUM
cblr-3040	113	1	no	no	NOUN
cblr-3040	113	2	.	.	PUNCT
cblr-3040	114	1	1:35	1:35	NUM
cblr-3040	114	2	]	]	PUNCT
cblr-3040	114	3	stopping	stop	VERB
cblr-3040	114	4	enron	enron	PROPN
cblr-3040	114	5	end	end	NOUN
cblr-3040	114	6	-	-	PUNCT
cblr-3040	114	7	runs	run	NOUN
cblr-3040	114	8	and	and	CCONJ
cblr-3040	114	9	other	other	ADJ
cblr-3040	114	10	trick	trick	NOUN
cblr-3040	114	11	plays	play	VERB
cblr-3040	114	12	43	43	NUM
cblr-3040	114	13	the	the	DET
cblr-3040	114	14	enron	enron	PROPN
cblr-3040	114	15	bankruptcy	bankruptcy	NOUN
cblr-3040	114	16	and	and	CCONJ
cblr-3040	114	17	subsequent	subsequent	ADJ
cblr-3040	114	18	revelations	revelation	NOUN
cblr-3040	114	19	of	of	ADP
cblr-3040	114	20	questionable	questionable	ADJ
cblr-3040	114	21	accounting	accounting	NOUN
cblr-3040	114	22	practices	practice	NOUN
cblr-3040	114	23	by	by	ADP
cblr-3040	114	24	other	other	ADJ
cblr-3040	114	25	major	major	ADJ
cblr-3040	114	26	companies1	companies1	NOUN
cblr-3040	114	27	have	have	AUX
cblr-3040	114	28	placed	place	VERB
cblr-3040	114	29	these	these	DET
cblr-3040	114	30	divergent	divergent	ADJ
cblr-3040	114	31	accounting	accounting	NOUN
cblr-3040	114	32	transactions	transaction	NOUN
cblr-3040	114	33	on	on	ADP
cblr-3040	114	34	the	the	DET
cblr-3040	114	35	public	public	ADJ
cblr-3040	114	36	radar	radar	NOUN
cblr-3040	114	37	,	,	PUNCT
cblr-3040	114	38	raising	raise	VERB
cblr-3040	114	39	two	two	NUM
cblr-3040	114	40	pivotal	pivotal	ADJ
cblr-3040	114	41	questions	question	NOUN
cblr-3040	114	42	.	.	PUNCT
cblr-3040	115	1	first	first	ADV
cblr-3040	115	2	,	,	PUNCT
cblr-3040	115	3	why	why	SCONJ
cblr-3040	115	4	were	be	AUX
cblr-3040	115	5	such	such	ADJ
cblr-3040	115	6	large	large	ADJ
cblr-3040	115	7	"	"	PUNCT
cblr-3040	115	8	blips	blip	NOUN
cblr-3040	115	9	"	"	PUNCT
cblr-3040	115	10	allowed	allow	VERB
cblr-3040	115	11	to	to	PART
cblr-3040	115	12	fly	fly	VERB
cblr-3040	115	13	largely	largely	ADV
cblr-3040	115	14	below	below	ADP
cblr-3040	115	15	the	the	DET
cblr-3040	115	16	radar	radar	NOUN
cblr-3040	115	17	for	for	ADP
cblr-3040	115	18	so	so	ADV
cblr-3040	115	19	many	many	ADJ
cblr-3040	115	20	years	year	NOUN
cblr-3040	115	21	?	?	PUNCT
cblr-3040	116	1	second	second	ADJ
cblr-3040	116	2	,	,	PUNCT
cblr-3040	116	3	and	and	CCONJ
cblr-3040	116	4	more	more	ADV
cblr-3040	116	5	importantly	importantly	ADV
cblr-3040	116	6	,	,	PUNCT
cblr-3040	116	7	how	how	SCONJ
cblr-3040	116	8	can	can	AUX
cblr-3040	116	9	the	the	DET
cblr-3040	116	10	administration	administration	NOUN
cblr-3040	116	11	of	of	ADP
cblr-3040	116	12	the	the	DET
cblr-3040	116	13	tax	tax	NOUN
cblr-3040	116	14	and	and	CCONJ
cblr-3040	116	15	securities	security	NOUN
cblr-3040	116	16	laws	law	NOUN
cblr-3040	116	17	be	be	AUX
cblr-3040	116	18	improved	improve	VERB
cblr-3040	116	19	to	to	PART
cblr-3040	116	20	bring	bring	VERB
cblr-3040	116	21	to	to	ADP
cblr-3040	116	22	these	these	DET
cblr-3040	116	23	and	and	CCONJ
cblr-3040	116	24	other	other	ADJ
cblr-3040	116	25	divergent	divergent	ADJ
cblr-3040	116	26	accounting	accounting	NOUN
cblr-3040	116	27	transactions	transaction	NOUN
cblr-3040	116	28	the	the	DET
cblr-3040	116	29	degree	degree	NOUN
cblr-3040	116	30	of	of	ADP
cblr-3040	116	31	"	"	PUNCT
cblr-3040	116	32	transparency	transparency	NOUN
cblr-3040	116	33	"	"	PUNCT
cblr-3040	116	34	the	the	DET
cblr-3040	116	35	markets	market	NOUN
cblr-3040	116	36	are	be	AUX
cblr-3040	116	37	demanding	demand	VERB
cblr-3040	116	38	,	,	PUNCT
cblr-3040	116	39	and	and	CCONJ
cblr-3040	116	40	regulators	regulator	NOUN
cblr-3040	116	41	and	and	CCONJ
cblr-3040	116	42	other	other	ADJ
cblr-3040	116	43	interested	interested	ADJ
cblr-3040	116	44	observers	observer	NOUN
cblr-3040	116	45	are	be	AUX
cblr-3040	116	46	professing	profess	VERB
cblr-3040	116	47	to	to	PART
cblr-3040	116	48	seek	seek	VERB
cblr-3040	116	49	,	,	PUNCT
cblr-3040	116	50	in	in	ADP
cblr-3040	116	51	the	the	DET
cblr-3040	116	52	aftermath	aftermath	NOUN
cblr-3040	116	53	of	of	ADP
cblr-3040	116	54	enron?12	enron?12	PROPN
cblr-3040	116	55	31	31	NUM
cblr-3040	116	56	,	,	PUNCT
cblr-3040	116	57	2001	2001	NUM
cblr-3040	116	58	)	)	PUNCT
cblr-3040	116	59	,	,	PUNCT
cblr-3040	116	60	available	available	ADJ
cblr-3040	116	61	at	at	ADP
cblr-3040	116	62	http://www.sec.gov/divisions/corpfin/acctdisc.htm	http://www.sec.gov/divisions/corpfin/acctdisc.htm	PROPN
cblr-3040	116	63	(	(	PUNCT
cblr-3040	116	64	last	last	ADV
cblr-3040	116	65	visited	visit	VERB
cblr-3040	116	66	dec	dec	PROPN
cblr-3040	116	67	.	.	PROPN
cblr-3040	116	68	15	15	NUM
cblr-3040	116	69	,	,	PUNCT
cblr-3040	116	70	2002	2002	NUM
cblr-3040	116	71	)	)	PUNCT
cblr-3040	116	72	.	.	PUNCT
cblr-3040	117	1	"	"	PUNCT
cblr-3040	118	1	among	among	ADP
cblr-3040	118	2	the	the	DET
cblr-3040	118	3	more	more	ADV
cblr-3040	118	4	notable	notable	ADJ
cblr-3040	118	5	incidents	incident	NOUN
cblr-3040	118	6	,	,	PUNCT
cblr-3040	118	7	worldcom	worldcom	PROPN
cblr-3040	118	8	announced	announce	VERB
cblr-3040	118	9	in	in	ADP
cblr-3040	118	10	june	june	PROPN
cblr-3040	118	11	2002	2002	NUM
cblr-3040	118	12	that	that	SCONJ
cblr-3040	118	13	it	it	PRON
cblr-3040	118	14	would	would	AUX
cblr-3040	118	15	restate	restate	VERB
cblr-3040	118	16	financial	financial	ADJ
cblr-3040	118	17	statements	statement	NOUN
cblr-3040	118	18	due	due	ADP
cblr-3040	118	19	to	to	ADP
cblr-3040	118	20	improper	improper	ADJ
cblr-3040	118	21	booking	booking	NOUN
cblr-3040	118	22	of	of	ADP
cblr-3040	118	23	some	some	DET
cblr-3040	118	24	$	$	SYM
cblr-3040	118	25	3.8	3.8	NUM
cblr-3040	118	26	billion	billion	NUM
cblr-3040	118	27	in	in	ADP
cblr-3040	118	28	income	income	NOUN
cblr-3040	118	29	over	over	ADP
cblr-3040	118	30	a	a	DET
cblr-3040	118	31	five	five	NUM
cblr-3040	118	32	-	-	PUNCT
cblr-3040	118	33	quarter	quarter	NOUN
cblr-3040	118	34	period	period	NOUN
cblr-3040	118	35	and	and	CCONJ
cblr-3040	118	36	,	,	PUNCT
cblr-3040	118	37	also	also	ADV
cblr-3040	118	38	in	in	ADP
cblr-3040	118	39	june	june	PROPN
cblr-3040	118	40	2002	2002	NUM
cblr-3040	118	41	,	,	PUNCT
cblr-3040	118	42	xerox	xerox	PROPN
cblr-3040	118	43	corp	corp	PROPN
cblr-3040	118	44	.	.	PROPN
cblr-3040	118	45	restated	restate	VERB
cblr-3040	118	46	prior	prior	ADJ
cblr-3040	118	47	financial	financial	ADJ
cblr-3040	118	48	statements	statement	NOUN
cblr-3040	118	49	to	to	PART
cblr-3040	118	50	reflect	reflect	VERB
cblr-3040	118	51	that	that	SCONJ
cblr-3040	118	52	it	it	PRON
cblr-3040	118	53	had	have	AUX
cblr-3040	118	54	improperly	improperly	ADV
cblr-3040	118	55	booked	book	VERB
cblr-3040	118	56	approximately	approximately	ADV
cblr-3040	118	57	$	$	SYM
cblr-3040	118	58	6.4	6.4	NUM
cblr-3040	118	59	billion	billion	NUM
cblr-3040	118	60	in	in	ADP
cblr-3040	118	61	revenue	revenue	NOUN
cblr-3040	118	62	over	over	ADP
cblr-3040	118	63	the	the	DET
cblr-3040	118	64	last	last	ADJ
cblr-3040	118	65	five	five	NUM
cblr-3040	118	66	years	year	NOUN
cblr-3040	118	67	.	.	PUNCT
cblr-3040	119	1	see	see	VERB
cblr-3040	119	2	jake	jake	PROPN
cblr-3040	119	3	ulick	ulick	PROPN
cblr-3040	119	4	,	,	PUNCT
cblr-3040	119	5	worldcom	worldcom	PROPN
cblr-3040	119	6	's	's	PART
cblr-3040	119	7	financial	financial	ADJ
cblr-3040	119	8	bomb	bomb	NOUN
cblr-3040	119	9	,	,	PUNCT
cblr-3040	119	10	cnnmoney	cnnmoney	PROPN
cblr-3040	119	11	,	,	PUNCT
cblr-3040	119	12	june	june	PROPN
cblr-3040	119	13	26	26	NUM
cblr-3040	119	14	,	,	PUNCT
cblr-3040	119	15	2002	2002	NUM
cblr-3040	119	16	,	,	PUNCT
cblr-3040	119	17	at	at	ADP
cblr-3040	119	18	http://money.cnn.com/2002/06/25news/worldcom	http://money.cnn.com/2002/06/25news/worldcom	PROPN
cblr-3040	119	19	(	(	PUNCT
cblr-3040	119	20	reporting	report	VERB
cblr-3040	119	21	sec	sec	PROPN
cblr-3040	119	22	statement	statement	NOUN
cblr-3040	119	23	that	that	SCONJ
cblr-3040	119	24	the	the	DET
cblr-3040	119	25	worldcom	worldcom	PROPN
cblr-3040	119	26	developments	developments	PROPN
cblr-3040	119	27	involved	involve	VERB
cblr-3040	119	28	"	"	PUNCT
cblr-3040	119	29	accounting	accounting	NOUN
cblr-3040	119	30	improprieties	impropriety	NOUN
cblr-3040	119	31	of	of	ADP
cblr-3040	119	32	unprecedented	unprecedented	ADJ
cblr-3040	119	33	magnitude	magnitude	NOUN
cblr-3040	119	34	"	"	PUNCT
cblr-3040	119	35	and	and	CCONJ
cblr-3040	119	36	evidenced	evidence	VERB
cblr-3040	119	37	the	the	DET
cblr-3040	119	38	need	need	NOUN
cblr-3040	119	39	for	for	ADP
cblr-3040	119	40	reform	reform	NOUN
cblr-3040	119	41	in	in	ADP
cblr-3040	119	42	regulating	regulate	VERB
cblr-3040	119	43	corporate	corporate	ADJ
cblr-3040	119	44	accounting	accounting	NOUN
cblr-3040	119	45	)	)	PUNCT
cblr-3040	119	46	;	;	PUNCT
cblr-3040	119	47	steve	steve	PROPN
cblr-3040	119	48	burkholder	burkholder	PROPN
cblr-3040	119	49	,	,	PUNCT
cblr-3040	119	50	xerox	xerox	PROPN
cblr-3040	119	51	reports	report	NOUN
cblr-3040	119	52	improperly	improperly	ADV
cblr-3040	119	53	boosting	boost	VERB
cblr-3040	119	54	revenue	revenue	NOUN
cblr-3040	119	55	by	by	ADP
cblr-3040	119	56	$	$	SYM
cblr-3040	119	57	6.4	6.4	NUM
cblr-3040	119	58	billion	billion	NUM
cblr-3040	119	59	;	;	PUNCT
cblr-3040	119	60	ex	ex	NOUN
cblr-3040	119	61	-	-	NOUN
cblr-3040	119	62	auditor	auditor	PROPN
cblr-3040	119	63	kpmg	kpmg	PROPN
cblr-3040	119	64	takes	take	VERB
cblr-3040	119	65	issue	issue	NOUN
cblr-3040	119	66	,	,	PUNCT
cblr-3040	119	67	34	34	NUM
cblr-3040	119	68	sec	sec	PROPN
cblr-3040	119	69	.	.	PROPN
cblr-3040	119	70	l.	l.	PROPN
cblr-3040	119	71	&	&	CCONJ
cblr-3040	119	72	reg	reg	PROPN
cblr-3040	119	73	.	.	PUNCT
cblr-3040	120	1	r.	r.	PROPN
cblr-3040	120	2	27	27	NUM
cblr-3040	120	3	at	at	ADP
cblr-3040	120	4	1111	1111	NUM
cblr-3040	120	5	-	-	SYM
cblr-3040	120	6	14	14	NUM
cblr-3040	120	7	(	(	PUNCT
cblr-3040	120	8	july	july	PROPN
cblr-3040	120	9	2002	2002	NUM
cblr-3040	120	10	)	)	PUNCT
cblr-3040	121	1	(	(	PUNCT
cblr-3040	121	2	reporting	report	VERB
cblr-3040	121	3	that	that	SCONJ
cblr-3040	121	4	the	the	DET
cblr-3040	121	5	revenue	revenue	NOUN
cblr-3040	121	6	recognition	recognition	NOUN
cblr-3040	121	7	issues	issue	NOUN
cblr-3040	121	8	involved	involve	VERB
cblr-3040	121	9	primarily	primarily	ADV
cblr-3040	121	10	changes	change	NOUN
cblr-3040	121	11	in	in	ADP
cblr-3040	121	12	accounting	account	VERB
cblr-3040	121	13	for	for	ADP
cblr-3040	121	14	leases	lease	NOUN
cblr-3040	121	15	,	,	PUNCT
cblr-3040	121	16	and	and	CCONJ
cblr-3040	121	17	noting	note	VERB
cblr-3040	121	18	that	that	SCONJ
cblr-3040	121	19	kpmg	kpmg	PROPN
cblr-3040	121	20	,	,	PUNCT
cblr-3040	121	21	xerox	xerox	PROPN
cblr-3040	121	22	's	's	PART
cblr-3040	121	23	former	former	ADJ
cblr-3040	121	24	auditing	auditing	NOUN
cblr-3040	121	25	firm	firm	NOUN
cblr-3040	121	26	,	,	PUNCT
cblr-3040	121	27	has	have	AUX
cblr-3040	121	28	announced	announce	VERB
cblr-3040	121	29	disagreement	disagreement	NOUN
cblr-3040	121	30	with	with	ADP
cblr-3040	121	31	the	the	DET
cblr-3040	121	32	restatement	restatement	NOUN
cblr-3040	121	33	)	)	PUNCT
cblr-3040	121	34	.	.	PUNCT
cblr-3040	122	1	see	see	VERB
cblr-3040	122	2	also	also	ADV
cblr-3040	122	3	bill	bill	PROPN
cblr-3040	122	4	brubaker	brubaker	PROPN
cblr-3040	122	5	,	,	PUNCT
cblr-3040	122	6	merck	merck	PROPN
cblr-3040	122	7	's	's	PART
cblr-3040	122	8	accounting	accounting	NOUN
cblr-3040	122	9	questioned	question	VERB
cblr-3040	122	10	;	;	PUNCT
cblr-3040	122	11	co	co	NOUN
cblr-3040	122	12	-	-	NOUN
cblr-3040	122	13	payments	payment	NOUN
cblr-3040	122	14	were	be	AUX
cblr-3040	122	15	booked	book	VERB
cblr-3040	122	16	as	as	ADP
cblr-3040	122	17	revenue	revenue	NOUN
cblr-3040	122	18	,	,	PUNCT
cblr-3040	122	19	wash	wash	NOUN
cblr-3040	122	20	.	.	PUNCT
cblr-3040	123	1	post	post	NOUN
cblr-3040	123	2	,	,	PUNCT
cblr-3040	123	3	july	july	PROPN
cblr-3040	123	4	8	8	NUM
cblr-3040	123	5	,	,	PUNCT
cblr-3040	123	6	2002	2002	NUM
cblr-3040	123	7	,	,	PUNCT
cblr-3040	123	8	§	§	PROPN
cblr-3040	123	9	f	f	PROPN
cblr-3040	123	10	,	,	PUNCT
cblr-3040	123	11	at	at	ADP
cblr-3040	123	12	e01	e01	NOUN
cblr-3040	123	13	(	(	PUNCT
cblr-3040	123	14	reporting	report	VERB
cblr-3040	123	15	on	on	ADP
cblr-3040	123	16	merck	merck	PROPN
cblr-3040	123	17	&	&	CCONJ
cblr-3040	123	18	co.	co.	PROPN
cblr-3040	123	19	's	's	PART
cblr-3040	123	20	disclosure	disclosure	NOUN
cblr-3040	123	21	that	that	SCONJ
cblr-3040	123	22	it	it	PRON
cblr-3040	123	23	booked	book	VERB
cblr-3040	123	24	more	more	ADJ
cblr-3040	123	25	than	than	ADP
cblr-3040	123	26	$	$	SYM
cblr-3040	123	27	12	12	NUM
cblr-3040	123	28	billion	billion	NUM
cblr-3040	123	29	for	for	ADP
cblr-3040	123	30	prescription	prescription	NOUN
cblr-3040	123	31	drug	drug	NOUN
cblr-3040	123	32	copayments	copayment	NOUN
cblr-3040	123	33	which	which	PRON
cblr-3040	123	34	were	be	AUX
cblr-3040	123	35	actually	actually	ADV
cblr-3040	123	36	retained	retain	VERB
cblr-3040	123	37	by	by	ADP
cblr-3040	123	38	the	the	DET
cblr-3040	123	39	pharmacy	pharmacy	NOUN
cblr-3040	123	40	,	,	PUNCT
cblr-3040	123	41	not	not	PART
cblr-3040	123	42	by	by	ADP
cblr-3040	123	43	merck	merck	PROPN
cblr-3040	123	44	's	's	PART
cblr-3040	123	45	medco	medco	PROPN
cblr-3040	123	46	unit	unit	NOUN
cblr-3040	123	47	)	)	PUNCT
cblr-3040	123	48	.	.	PUNCT
cblr-3040	124	1	12	12	NUM
cblr-3040	124	2	see	see	NOUN
cblr-3040	124	3	,	,	PUNCT
cblr-3040	124	4	e.g.	e.g.	ADV
cblr-3040	124	5	,	,	PUNCT
cblr-3040	124	6	sec	sec	PROPN
cblr-3040	124	7	chairman	chairman	PROPN
cblr-3040	124	8	harvey	harvey	PROPN
cblr-3040	124	9	pitt	pitt	PROPN
cblr-3040	124	10	,	,	PUNCT
cblr-3040	124	11	public	public	ADJ
cblr-3040	124	12	statement	statement	NOUN
cblr-3040	124	13	regarding	regard	VERB
cblr-3040	124	14	regulation	regulation	NOUN
cblr-3040	124	15	of	of	ADP
cblr-3040	124	16	the	the	DET
cblr-3040	124	17	accounting	accounting	NOUN
cblr-3040	124	18	profession	profession	NOUN
cblr-3040	124	19	(	(	PUNCT
cblr-3040	124	20	jan	jan	PROPN
cblr-3040	124	21	.	.	PROPN
cblr-3040	124	22	17	17	NUM
cblr-3040	124	23	,	,	PUNCT
cblr-3040	124	24	2002	2002	NUM
cblr-3040	124	25	)	)	PUNCT
cblr-3040	124	26	,	,	PUNCT
cblr-3040	124	27	at	at	ADP
cblr-3040	124	28	http://www.sec.gov/news/speech/spch535.htm	http://www.sec.gov/news/speech/spch535.htm	PROPN
cblr-3040	124	29	(	(	PUNCT
cblr-3040	124	30	last	last	ADV
cblr-3040	124	31	visited	visit	VERB
cblr-3040	124	32	dec	dec	PROPN
cblr-3040	124	33	.	.	PROPN
cblr-3040	124	34	15	15	NUM
cblr-3040	124	35	,	,	PUNCT
cblr-3040	124	36	2002	2002	NUM
cblr-3040	124	37	)	)	PUNCT
cblr-3040	124	38	;	;	PUNCT
cblr-3040	124	39	petition	petition	NOUN
cblr-3040	124	40	to	to	ADP
cblr-3040	124	41	u.s	u.s	PROPN
cblr-3040	124	42	.	.	PROPN
cblr-3040	124	43	securities	securities	PROPN
cblr-3040	124	44	and	and	CCONJ
cblr-3040	124	45	exchange	exchange	PROPN
cblr-3040	124	46	commission	commission	PROPN
cblr-3040	124	47	for	for	ADP
cblr-3040	124	48	issuance	issuance	NOUN
cblr-3040	124	49	of	of	ADP
cblr-3040	124	50	interpretive	interpretive	ADJ
cblr-3040	124	51	release	release	NOUN
cblr-3040	124	52	,	,	PUNCT
cblr-3040	124	53	dec	dec	PROPN
cblr-3040	124	54	.	.	PROPN
cblr-3040	124	55	31	31	NUM
cblr-3040	124	56	,	,	PUNCT
cblr-3040	124	57	2001	2001	NUM
cblr-3040	124	58	submitted	submit	VERB
cblr-3040	124	59	by	by	ADP
cblr-3040	124	60	the	the	DET
cblr-3040	124	61	then	then	ADV
cblr-3040	124	62	"	"	PUNCT
cblr-3040	124	63	big	big	ADJ
cblr-3040	124	64	five	five	NUM
cblr-3040	124	65	"	"	PUNCT
cblr-3040	124	66	accounting	accounting	NOUN
cblr-3040	124	67	firms	firm	NOUN
cblr-3040	124	68	and	and	CCONJ
cblr-3040	124	69	the	the	DET
cblr-3040	124	70	american	american	PROPN
cblr-3040	124	71	institute	institute	PROPN
cblr-3040	124	72	of	of	ADP
cblr-3040	124	73	certified	certify	VERB
cblr-3040	124	74	public	public	ADJ
cblr-3040	124	75	accountants	accountant	NOUN
cblr-3040	124	76	(	(	PUNCT
cblr-3040	124	77	"	"	PUNCT
cblr-3040	124	78	aicpa	aicpa	VERB
cblr-3040	124	79	"	"	PUNCT
cblr-3040	124	80	)	)	PUNCT
cblr-3040	125	1	[	[	X
cblr-3040	125	2	hereinafter	hereinafter	NOUN
cblr-3040	125	3	big	big	ADJ
cblr-3040	125	4	five	five	NUM
cblr-3040	125	5	petition	petition	NOUN
cblr-3040	125	6	]	]	PUNCT
cblr-3040	125	7	,	,	PUNCT
cblr-3040	125	8	available	available	ADJ
cblr-3040	125	9	at	at	ADP
cblr-3040	125	10	http://www.sec.gov/rules/petitions/petndiscl-1232001.htm	http://www.sec.gov/rules/petitions/petndiscl-1232001.htm	PROPN
cblr-3040	125	11	(	(	PUNCT
cblr-3040	125	12	last	last	ADV
cblr-3040	125	13	visited	visit	VERB
cblr-3040	125	14	dec	dec	PROPN
cblr-3040	125	15	.	.	PROPN
cblr-3040	126	1	columbia	columbia	PROPN
cblr-3040	126	2	business	business	PROPN
cblr-3040	126	3	la	la	PROPN
cblr-3040	126	4	w	w	PROPN
cblr-3040	126	5	review	review	PROPN
cblr-3040	126	6	a	a	DET
cblr-3040	126	7	useful	useful	ADJ
cblr-3040	126	8	starting	starting	NOUN
cblr-3040	126	9	place	place	NOUN
cblr-3040	126	10	is	be	AUX
cblr-3040	126	11	to	to	PART
cblr-3040	126	12	acknowledge	acknowledge	VERB
cblr-3040	126	13	that	that	SCONJ
cblr-3040	126	14	this	this	PRON
cblr-3040	126	15	is	be	AUX
cblr-3040	126	16	not	not	PART
cblr-3040	126	17	the	the	DET
cblr-3040	126	18	first	first	ADJ
cblr-3040	126	19	period	period	NOUN
cblr-3040	126	20	of	of	ADP
cblr-3040	126	21	serious	serious	ADJ
cblr-3040	126	22	accounting	accounting	NOUN
cblr-3040	126	23	crisis	crisis	NOUN
cblr-3040	126	24	in	in	ADP
cblr-3040	126	25	the	the	DET
cblr-3040	126	26	united	united	PROPN
cblr-3040	126	27	states	states	PROPN
cblr-3040	126	28	.	.	PUNCT
cblr-3040	127	1	for	for	ADP
cblr-3040	127	2	example	example	NOUN
cblr-3040	127	3	,	,	PUNCT
cblr-3040	127	4	in	in	ADP
cblr-3040	127	5	the	the	DET
cblr-3040	127	6	midst	midst	NOUN
cblr-3040	127	7	of	of	ADP
cblr-3040	127	8	accounting	accounting	NOUN
cblr-3040	127	9	turmoil	turmoil	NOUN
cblr-3040	127	10	in	in	ADP
cblr-3040	127	11	the	the	DET
cblr-3040	127	12	late	late	ADJ
cblr-3040	127	13	1970s	1970	NOUN
cblr-3040	127	14	,	,	PUNCT
cblr-3040	127	15	a	a	DET
cblr-3040	127	16	partner	partner	NOUN
cblr-3040	127	17	in	in	ADP
cblr-3040	127	18	the	the	DET
cblr-3040	127	19	accounting	accounting	NOUN
cblr-3040	127	20	firm	firm	NOUN
cblr-3040	127	21	of	of	ADP
cblr-3040	127	22	coopers	coopers	PROPN
cblr-3040	127	23	&	&	CCONJ
cblr-3040	127	24	lybrand	lybrand	PROPN
cblr-3040	127	25	observed	observe	VERB
cblr-3040	127	26	:	:	PUNCT
cblr-3040	127	27	the	the	DET
cblr-3040	127	28	accounting	accounting	NOUN
cblr-3040	127	29	profession	profession	NOUN
cblr-3040	127	30	has	have	AUX
cblr-3040	127	31	been	be	AUX
cblr-3040	127	32	under	under	ADP
cblr-3040	127	33	intense	intense	ADJ
cblr-3040	127	34	scrutiny	scrutiny	NOUN
cblr-3040	127	35	this	this	DET
cblr-3040	127	36	past	past	ADJ
cblr-3040	127	37	year	year	NOUN
cblr-3040	127	38	.	.	PUNCT
cblr-3040	128	1	not	not	PART
cblr-3040	128	2	since	since	SCONJ
cblr-3040	128	3	the	the	DET
cblr-3040	128	4	1930s	1930	NOUN
cblr-3040	128	5	,	,	PUNCT
cblr-3040	128	6	when	when	SCONJ
cblr-3040	128	7	the	the	DET
cblr-3040	128	8	congressional	congressional	ADJ
cblr-3040	128	9	hearings	hearing	NOUN
cblr-3040	128	10	that	that	PRON
cblr-3040	128	11	established	establish	VERB
cblr-3040	128	12	the	the	DET
cblr-3040	128	13	securities	security	NOUN
cblr-3040	128	14	and	and	CCONJ
cblr-3040	128	15	exchange	exchange	PROPN
cblr-3040	128	16	commission	commission	NOUN
cblr-3040	128	17	were	be	AUX
cblr-3040	128	18	held	hold	VERB
cblr-3040	128	19	,	,	PUNCT
cblr-3040	128	20	has	have	AUX
cblr-3040	128	21	there	there	PRON
cblr-3040	128	22	been	be	AUX
cblr-3040	128	23	such	such	ADJ
cblr-3040	128	24	interest	interest	NOUN
cblr-3040	128	25	in	in	ADP
cblr-3040	128	26	accounting	accounting	NOUN
cblr-3040	128	27	.	.	PUNCT
cblr-3040	129	1	renewed	renew	VERB
cblr-3040	129	2	congressional	congressional	ADJ
cblr-3040	129	3	interest	interest	NOUN
cblr-3040	129	4	probably	probably	ADV
cblr-3040	129	5	began	begin	VERB
cblr-3040	129	6	with	with	ADP
cblr-3040	129	7	the	the	DET
cblr-3040	129	8	highly	highly	ADV
cblr-3040	129	9	publicized	publicize	VERB
cblr-3040	129	10	business	business	NOUN
cblr-3040	129	11	failures	failure	NOUN
cblr-3040	129	12	that	that	PRON
cblr-3040	129	13	occurred	occur	VERB
cblr-3040	129	14	over	over	ADP
cblr-3040	129	15	the	the	DET
cblr-3040	129	16	past	past	ADJ
cblr-3040	129	17	few	few	ADJ
cblr-3040	129	18	years	year	NOUN
cblr-3040	129	19	.	.	PUNCT
cblr-3040	130	1	the	the	DET
cblr-3040	130	2	sudden	sudden	ADJ
cblr-3040	130	3	failures	failure	NOUN
cblr-3040	130	4	of	of	ADP
cblr-3040	130	5	publicly	publicly	ADV
cblr-3040	130	6	owned	own	VERB
cblr-3040	130	7	companies	company	NOUN
cblr-3040	130	8	,	,	PUNCT
cblr-3040	130	9	such	such	ADJ
cblr-3040	130	10	as	as	ADP
cblr-3040	130	11	equity	equity	NOUN
cblr-3040	130	12	funding	funding	NOUN
cblr-3040	130	13	,	,	PUNCT
cblr-3040	130	14	penn	penn	PROPN
cblr-3040	130	15	central	central	PROPN
cblr-3040	130	16	,	,	PUNCT
cblr-3040	130	17	four	four	NUM
cblr-3040	130	18	seasons	season	NOUN
cblr-3040	130	19	nursing	nursing	NOUN
cblr-3040	130	20	homes	home	NOUN
cblr-3040	130	21	,	,	PUNCT
cblr-3040	130	22	and	and	CCONJ
cblr-3040	130	23	national	national	ADJ
cblr-3040	130	24	student	student	NOUN
cblr-3040	130	25	marketing	marketing	NOUN
cblr-3040	130	26	,	,	PUNCT
cblr-3040	130	27	raised	raise	VERB
cblr-3040	130	28	questions	question	NOUN
cblr-3040	130	29	of	of	ADP
cblr-3040	130	30	why	why	SCONJ
cblr-3040	130	31	there	there	PRON
cblr-3040	130	32	was	be	VERB
cblr-3040	130	33	little	little	ADJ
cblr-3040	130	34	or	or	CCONJ
cblr-3040	130	35	no	no	PRON
cblr-3040	130	36	prior	prior	ADJ
cblr-3040	130	37	warning	warning	NOUN
cblr-3040	130	38	from	from	ADP
cblr-3040	130	39	the	the	DET
cblr-3040	130	40	auditors	auditor	NOUN
cblr-3040	130	41	that	that	SCONJ
cblr-3040	130	42	anything	anything	PRON
cblr-3040	130	43	was	be	AUX
cblr-3040	130	44	wrong	wrong	ADJ
cblr-3040	130	45	.	.	PUNCT
cblr-3040	131	1	13	13	NUM
cblr-3040	132	1	if	if	SCONJ
cblr-3040	132	2	the	the	DET
cblr-3040	132	3	names	name	NOUN
cblr-3040	132	4	enron	enron	PROPN
cblr-3040	132	5	and	and	CCONJ
cblr-3040	132	6	worldcom	worldcom	PROPN
cblr-3040	132	7	were	be	AUX
cblr-3040	132	8	substituted	substitute	VERB
cblr-3040	132	9	for	for	ADP
cblr-3040	132	10	the	the	DET
cblr-3040	132	11	companies	company	NOUN
cblr-3040	132	12	cited	cite	VERB
cblr-3040	132	13	in	in	ADP
cblr-3040	132	14	that	that	DET
cblr-3040	132	15	statement	statement	NOUN
cblr-3040	132	16	,	,	PUNCT
cblr-3040	132	17	it	it	PRON
cblr-3040	132	18	could	could	AUX
cblr-3040	132	19	easily	easily	ADV
cblr-3040	132	20	be	be	AUX
cblr-3040	132	21	repeated	repeat	VERB
cblr-3040	132	22	today	today	NOUN
cblr-3040	132	23	-verbatim	-verbatim	NOUN
cblr-3040	132	24	.	.	PUNCT
cblr-3040	133	1	this	this	PRON
cblr-3040	133	2	suggests	suggest	VERB
cblr-3040	133	3	that	that	SCONJ
cblr-3040	133	4	analysis	analysis	NOUN
cblr-3040	133	5	of	of	ADP
cblr-3040	133	6	why	why	SCONJ
cblr-3040	133	7	questionable	questionable	ADJ
cblr-3040	133	8	accounting	accounting	NOUN
cblr-3040	133	9	practices	practice	NOUN
cblr-3040	133	10	exploiting	exploit	VERB
cblr-3040	133	11	book	book	NOUN
cblr-3040	133	12	-	-	PUNCT
cblr-3040	133	13	tax	tax	NOUN
cblr-3040	133	14	differences	difference	NOUN
cblr-3040	133	15	have	have	AUX
cblr-3040	133	16	flourished	flourish	VERB
cblr-3040	133	17	and	and	CCONJ
cblr-3040	133	18	how	how	SCONJ
cblr-3040	133	19	reforms	reform	NOUN
cblr-3040	133	20	might	might	AUX
cblr-3040	133	21	be	be	AUX
cblr-3040	133	22	achieved	achieve	VERB
cblr-3040	133	23	must	must	AUX
cblr-3040	133	24	include	include	VERB
cblr-3040	133	25	an	an	DET
cblr-3040	133	26	historical	historical	ADJ
cblr-3040	133	27	perspective	perspective	NOUN
cblr-3040	133	28	.	.	PUNCT
cblr-3040	134	1	accordingly	accordingly	ADV
cblr-3040	134	2	,	,	PUNCT
cblr-3040	134	3	this	this	DET
cblr-3040	134	4	article	article	NOUN
cblr-3040	134	5	will	will	AUX
cblr-3040	134	6	focus	focus	VERB
cblr-3040	134	7	its	its	PRON
cblr-3040	134	8	review	review	NOUN
cblr-3040	134	9	on	on	ADP
cblr-3040	134	10	two	two	NUM
cblr-3040	134	11	aspects	aspect	NOUN
cblr-3040	134	12	of	of	ADP
cblr-3040	134	13	the	the	DET
cblr-3040	134	14	circumstances	circumstance	NOUN
cblr-3040	134	15	that	that	PRON
cblr-3040	134	16	facilitated	facilitate	VERB
cblr-3040	134	17	the	the	DET
cblr-3040	134	18	now	now	ADV
cblr-3040	134	19	-	-	PUNCT
cblr-3040	134	20	criticized	criticize	VERB
cblr-3040	134	21	opaque	opaque	ADJ
cblr-3040	134	22	financial	financial	ADJ
cblr-3040	134	23	accounting	accounting	NOUN
cblr-3040	134	24	for	for	ADP
cblr-3040	134	25	transactions	transaction	NOUN
cblr-3040	134	26	with	with	ADP
cblr-3040	134	27	surprising	surprising	ADJ
cblr-3040	134	28	booktax	booktax	NOUN
cblr-3040	134	29	divergence	divergence	NOUN
cblr-3040	134	30	-a	-a	X
cblr-3040	134	31	general	general	ADJ
cblr-3040	134	32	,	,	PUNCT
cblr-3040	134	33	and	and	CCONJ
cblr-3040	134	34	long	long	ADV
cblr-3040	134	35	-	-	PUNCT
cblr-3040	134	36	standing	standing	NOUN
cblr-3040	134	37	,	,	PUNCT
cblr-3040	134	38	consensus	consensus	NOUN
cblr-3040	134	39	that	that	SCONJ
cblr-3040	134	40	the	the	DET
cblr-3040	134	41	government	government	NOUN
cblr-3040	134	42	should	should	AUX
cblr-3040	134	43	avoid	avoid	VERB
cblr-3040	134	44	legislating	legislate	VERB
cblr-3040	134	45	financial	financial	ADJ
cblr-3040	134	46	accounting	accounting	NOUN
cblr-3040	134	47	standards	standard	NOUN
cblr-3040	134	48	,	,	PUNCT
cblr-3040	134	49	and	and	CCONJ
cblr-3040	134	50	a	a	DET
cblr-3040	134	51	widespread	widespread	ADJ
cblr-3040	134	52	and	and	CCONJ
cblr-3040	134	53	also	also	ADV
cblr-3040	134	54	longstanding	longstande	VERB
cblr-3040	134	55	fear	fear	NOUN
cblr-3040	134	56	of	of	ADP
cblr-3040	134	57	utilizing	utilize	VERB
cblr-3040	134	58	the	the	DET
cblr-3040	134	59	tax	tax	NOUN
cblr-3040	134	60	law	law	NOUN
cblr-3040	134	61	treatment	treatment	NOUN
cblr-3040	134	62	or	or	CCONJ
cblr-3040	134	63	analysis	analysis	NOUN
cblr-3040	134	64	of	of	ADP
cblr-3040	134	65	a	a	DET
cblr-3040	134	66	transaction	transaction	NOUN
cblr-3040	134	67	as	as	ADP
cblr-3040	134	68	a	a	DET
cblr-3040	134	69	guide	guide	NOUN
cblr-3040	134	70	in	in	ADP
cblr-3040	134	71	determining	determine	VERB
cblr-3040	134	72	the	the	DET
cblr-3040	134	73	proper	proper	ADJ
cblr-3040	134	74	financial	financial	ADJ
cblr-3040	134	75	15	15	NUM
cblr-3040	134	76	,	,	PUNCT
cblr-3040	134	77	2002	2002	NUM
cblr-3040	134	78	)	)	PUNCT
cblr-3040	134	79	(	(	PUNCT
cblr-3040	134	80	requesting	request	VERB
cblr-3040	134	81	that	that	SCONJ
cblr-3040	134	82	the	the	DET
cblr-3040	134	83	sec	sec	PROPN
cblr-3040	134	84	issue	issue	NOUN
cblr-3040	134	85	an	an	DET
cblr-3040	134	86	interpretive	interpretive	ADJ
cblr-3040	134	87	release	release	NOUN
cblr-3040	134	88	regarding	regard	VERB
cblr-3040	134	89	the	the	DET
cblr-3040	134	90	application	application	NOUN
cblr-3040	134	91	of	of	ADP
cblr-3040	134	92	disclosure	disclosure	NOUN
cblr-3040	134	93	requirements	requirement	NOUN
cblr-3040	134	94	,	,	PUNCT
cblr-3040	134	95	under	under	ADP
cblr-3040	134	96	regulation	regulation	NOUN
cblr-3040	134	97	s	s	PROPN
cblr-3040	134	98	-	-	PUNCT
cblr-3040	134	99	k	k	ADJ
cblr-3040	134	100	item	item	PROPN
cblr-3040	134	101	303	303	NUM
cblr-3040	134	102	,	,	PUNCT
cblr-3040	134	103	to	to	ADP
cblr-3040	134	104	certain	certain	ADJ
cblr-3040	134	105	categories	category	NOUN
cblr-3040	134	106	of	of	ADP
cblr-3040	134	107	complex	complex	ADJ
cblr-3040	134	108	transactions	transaction	NOUN
cblr-3040	134	109	to	to	PART
cblr-3040	134	110	"	"	PUNCT
cblr-3040	134	111	improve	improve	VERB
cblr-3040	134	112	the	the	DET
cblr-3040	134	113	transparency	transparency	NOUN
cblr-3040	134	114	of	of	ADP
cblr-3040	134	115	financial	financial	ADJ
cblr-3040	134	116	reporting	reporting	NOUN
cblr-3040	134	117	"	"	PUNCT
cblr-3040	134	118	)	)	PUNCT
cblr-3040	134	119	.	.	PUNCT
cblr-3040	135	1	see	see	VERB
cblr-3040	135	2	also	also	ADV
cblr-3040	135	3	17	17	NUM
cblr-3040	135	4	c.f.r	c.f.r	NOUN
cblr-3040	135	5	.	.	PUNCT
cblr-3040	136	1	§	§	PROPN
cblr-3040	136	2	229.303	229.303	NUM
cblr-3040	136	3	(	(	PUNCT
cblr-3040	136	4	2002	2002	NUM
cblr-3040	136	5	)	)	PUNCT
cblr-3040	136	6	.	.	PUNCT
cblr-3040	136	7	"	"	PUNCT
cblr-3040	137	1	roy	roy	PROPN
cblr-3040	137	2	d.	d.	PROPN
cblr-3040	137	3	thylin	thylin	PROPN
cblr-3040	137	4	,	,	PUNCT
cblr-3040	137	5	accounting	accounting	NOUN
cblr-3040	137	6	developments	development	NOUN
cblr-3040	137	7	,	,	PUNCT
cblr-3040	137	8	1	1	NUM
cblr-3040	137	9	j.	j.	PROPN
cblr-3040	137	10	acct	acct	PROPN
cblr-3040	137	11	.	.	PUNCT
cblr-3040	137	12	,	,	PUNCT
cblr-3040	137	13	auditing	auditing	NOUN
cblr-3040	137	14	&	&	CCONJ
cblr-3040	137	15	fin	fin	PROPN
cblr-3040	137	16	.	.	PUNCT
cblr-3040	138	1	264	264	NUM
cblr-3040	138	2	,	,	PUNCT
cblr-3040	138	3	264	264	NUM
cblr-3040	138	4	(	(	PUNCT
cblr-3040	138	5	1977	1977	NUM
cblr-3040	138	6	-	-	SYM
cblr-3040	138	7	1978	1978	NUM
cblr-3040	138	8	)	)	PUNCT
cblr-3040	138	9	(	(	PUNCT
cblr-3040	138	10	writing	write	VERB
cblr-3040	138	11	in	in	ADP
cblr-3040	138	12	an	an	DET
cblr-3040	138	13	era	era	NOUN
cblr-3040	138	14	of	of	ADP
cblr-3040	138	15	"	"	PUNCT
cblr-3040	138	16	major	major	ADJ
cblr-3040	138	17	audit	audit	NOUN
cblr-3040	138	18	failures	failure	NOUN
cblr-3040	138	19	"	"	PUNCT
cblr-3040	138	20	and	and	CCONJ
cblr-3040	138	21	revelations	revelation	NOUN
cblr-3040	138	22	of	of	ADP
cblr-3040	138	23	questionable	questionable	ADJ
cblr-3040	138	24	payments	payment	NOUN
cblr-3040	138	25	made	make	VERB
cblr-3040	138	26	to	to	ADP
cblr-3040	138	27	governmental	governmental	ADJ
cblr-3040	138	28	officials	official	NOUN
cblr-3040	138	29	-a	-a	X
cblr-3040	138	30	practice	practice	NOUN
cblr-3040	138	31	that	that	PRON
cblr-3040	138	32	was	be	AUX
cblr-3040	138	33	eventually	eventually	ADV
cblr-3040	138	34	addressed	address	VERB
cblr-3040	138	35	by	by	ADP
cblr-3040	138	36	the	the	DET
cblr-3040	138	37	enactment	enactment	NOUN
cblr-3040	138	38	of	of	ADP
cblr-3040	138	39	the	the	DET
cblr-3040	138	40	foreign	foreign	ADJ
cblr-3040	138	41	corrupt	corrupt	ADJ
cblr-3040	138	42	practices	practice	NOUN
cblr-3040	138	43	act	act	NOUN
cblr-3040	138	44	of	of	ADP
cblr-3040	138	45	1977	1977	NUM
cblr-3040	138	46	,	,	PUNCT
cblr-3040	138	47	pub	pub	NOUN
cblr-3040	138	48	.	.	PUNCT
cblr-3040	139	1	l.	l.	PROPN
cblr-3040	139	2	no	no	INTJ
cblr-3040	139	3	.	.	PROPN
cblr-3040	140	1	95	95	NUM
cblr-3040	140	2	-	-	PUNCT
cblr-3040	140	3	213	213	NUM
cblr-3040	140	4	§	§	VERB
cblr-3040	140	5	§	§	PROPN
cblr-3040	140	6	102	102	NUM
cblr-3040	140	7	-	-	SYM
cblr-3040	140	8	104	104	NUM
cblr-3040	140	9	,	,	PUNCT
cblr-3040	140	10	91	91	NUM
cblr-3040	140	11	stat	stat	NOUN
cblr-3040	140	12	.	.	PUNCT
cblr-3040	141	1	1494	1494	NUM
cblr-3040	141	2	(	(	PUNCT
cblr-3040	141	3	codified	codify	VERB
cblr-3040	141	4	as	as	SCONJ
cblr-3040	141	5	amended	amend	VERB
cblr-3040	141	6	at	at	ADP
cblr-3040	141	7	15	15	NUM
cblr-3040	141	8	u.s.c	u.s.c	ADJ
cblr-3040	141	9	.	.	PUNCT
cblr-3040	142	1	§	§	PROPN
cblr-3040	142	2	§	§	PROPN
cblr-3040	142	3	78a	78a	NOUN
cblr-3040	142	4	,	,	PUNCT
cblr-3040	142	5	78dd-1	78dd-1	NOUN
cblr-3040	142	6	,	,	PUNCT
cblr-3040	142	7	78dd-2	78dd-2	NUM
cblr-3040	142	8	,	,	PUNCT
cblr-3040	142	9	78f	78f	NUM
cblr-3040	142	10	(	(	PUNCT
cblr-3040	142	11	1977	1977	NUM
cblr-3040	142	12	)	)	PUNCT
cblr-3040	142	13	)	)	PUNCT
cblr-3040	142	14	.	.	PUNCT
cblr-3040	143	1	[	[	X
cblr-3040	143	2	vol	vol	NOUN
cblr-3040	143	3	.	.	PUNCT
cblr-3040	143	4	2003	2003	NUM
cblr-3040	143	5	no	no	NOUN
cblr-3040	143	6	.	.	PUNCT
cblr-3040	144	1	1:35	1:35	NUM
cblr-3040	144	2	]	]	PUNCT
cblr-3040	144	3	stopping	stop	VERB
cblr-3040	144	4	enron	enron	PROPN
cblr-3040	144	5	end	end	NOUN
cblr-3040	144	6	-	-	PUNCT
cblr-3040	144	7	runs	run	NOUN
cblr-3040	144	8	and	and	CCONJ
cblr-3040	144	9	other	other	ADJ
cblr-3040	144	10	trick	trick	NOUN
cblr-3040	144	11	plays	play	VERB
cblr-3040	144	12	45	45	NUM
cblr-3040	144	13	statement	statement	NOUN
cblr-3040	144	14	reporting	reporting	NOUN
cblr-3040	144	15	of	of	ADP
cblr-3040	144	16	the	the	DET
cblr-3040	144	17	same	same	ADJ
cblr-3040	144	18	transaction	transaction	NOUN
cblr-3040	144	19	.	.	PUNCT
cblr-3040	145	1	a	a	DET
cblr-3040	145	2	review	review	NOUN
cblr-3040	145	3	of	of	ADP
cblr-3040	145	4	the	the	DET
cblr-3040	145	5	record	record	NOUN
cblr-3040	145	6	of	of	ADP
cblr-3040	145	7	the	the	DET
cblr-3040	145	8	book	book	NOUN
cblr-3040	145	9	-	-	PUNCT
cblr-3040	145	10	tax	tax	NOUN
cblr-3040	145	11	conformity	conformity	NOUN
cblr-3040	145	12	debate	debate	NOUN
cblr-3040	145	13	in	in	ADP
cblr-3040	145	14	the	the	DET
cblr-3040	145	15	united	united	PROPN
cblr-3040	145	16	states	states	PROPN
cblr-3040	145	17	over	over	ADP
cblr-3040	145	18	the	the	DET
cblr-3040	145	19	last	last	ADJ
cblr-3040	145	20	half	half	ADJ
cblr-3040	145	21	century	century	NOUN
cblr-3040	145	22	reveals	reveal	VERB
cblr-3040	145	23	that	that	SCONJ
cblr-3040	145	24	these	these	DET
cblr-3040	145	25	circumstances	circumstance	NOUN
cblr-3040	145	26	are	be	AUX
cblr-3040	145	27	grounded	ground	VERB
cblr-3040	145	28	in	in	ADP
cblr-3040	145	29	generalizations	generalization	NOUN
cblr-3040	145	30	and	and	CCONJ
cblr-3040	145	31	assumptions	assumption	NOUN
cblr-3040	145	32	about	about	ADP
cblr-3040	145	33	the	the	DET
cblr-3040	145	34	roles	role	NOUN
cblr-3040	145	35	of	of	ADP
cblr-3040	145	36	the	the	DET
cblr-3040	145	37	accounting	accounting	NOUN
cblr-3040	145	38	profession	profession	NOUN
cblr-3040	145	39	and	and	CCONJ
cblr-3040	145	40	the	the	DET
cblr-3040	145	41	tax	tax	NOUN
cblr-3040	145	42	law	law	NOUN
cblr-3040	145	43	which	which	PRON
cblr-3040	145	44	merit	merit	VERB
cblr-3040	145	45	serious	serious	ADJ
cblr-3040	145	46	reconsideration	reconsideration	NOUN
cblr-3040	145	47	.	.	PUNCT
cblr-3040	146	1	most	most	ADV
cblr-3040	146	2	recently	recently	ADV
cblr-3040	146	3	,	,	PUNCT
cblr-3040	146	4	the	the	DET
cblr-3040	146	5	many	many	ADJ
cblr-3040	146	6	legislative	legislative	ADJ
cblr-3040	146	7	initiatives	initiative	NOUN
cblr-3040	146	8	to	to	PART
cblr-3040	146	9	improve	improve	VERB
cblr-3040	146	10	the	the	DET
cblr-3040	146	11	transparency	transparency	NOUN
cblr-3040	146	12	of	of	ADP
cblr-3040	146	13	public	public	ADJ
cblr-3040	146	14	-	-	PUNCT
cblr-3040	146	15	company	company	NOUN
cblr-3040	146	16	financial	financial	ADJ
cblr-3040	146	17	disclosures	disclosure	NOUN
cblr-3040	146	18	,	,	PUNCT
cblr-3040	146	19	culminating	culminate	VERB
cblr-3040	146	20	in	in	ADP
cblr-3040	146	21	the	the	DET
cblr-3040	146	22	enactment	enactment	NOUN
cblr-3040	146	23	of	of	ADP
cblr-3040	146	24	the	the	DET
cblr-3040	146	25	sarbanes	sarbanes	PROPN
cblr-3040	146	26	-	-	PUNCT
cblr-3040	146	27	oxley	oxley	ADJ
cblr-3040	146	28	act	act	NOUN
cblr-3040	146	29	of	of	ADP
cblr-3040	146	30	2002,1	2002,1	NUM
cblr-3040	146	31	have	have	AUX
cblr-3040	146	32	perpetuated	perpetuate	VERB
cblr-3040	146	33	the	the	DET
cblr-3040	146	34	tradition	tradition	NOUN
cblr-3040	146	35	of	of	ADP
cblr-3040	146	36	substantial	substantial	ADJ
cblr-3040	146	37	delegation	delegation	NOUN
cblr-3040	146	38	of	of	ADP
cblr-3040	146	39	the	the	DET
cblr-3040	146	40	accounting	accounting	NOUN
cblr-3040	146	41	standard	standard	NOUN
cblr-3040	146	42	-	-	PUNCT
cblr-3040	146	43	setting	set	VERB
cblr-3040	146	44	function	function	NOUN
cblr-3040	146	45	to	to	ADP
cblr-3040	146	46	private	private	ADJ
cblr-3040	146	47	sector	sector	NOUN
cblr-3040	146	48	bodies	body	NOUN
cblr-3040	146	49	.	.	PUNCT
cblr-3040	147	1	the	the	DET
cblr-3040	147	2	new	new	ADJ
cblr-3040	147	3	law	law	NOUN
cblr-3040	147	4	also	also	ADV
cblr-3040	147	5	failed	fail	VERB
cblr-3040	147	6	to	to	PART
cblr-3040	147	7	address	address	VERB
cblr-3040	147	8	the	the	DET
cblr-3040	147	9	problem	problem	NOUN
cblr-3040	147	10	of	of	ADP
cblr-3040	147	11	unwarranted	unwarranted	ADJ
cblr-3040	147	12	disconnect	disconnect	NOUN
cblr-3040	147	13	between	between	ADP
cblr-3040	147	14	the	the	DET
cblr-3040	147	15	administration	administration	NOUN
cblr-3040	147	16	of	of	ADP
cblr-3040	147	17	the	the	DET
cblr-3040	147	18	tax	tax	NOUN
cblr-3040	147	19	law	law	NOUN
cblr-3040	147	20	and	and	CCONJ
cblr-3040	147	21	public	public	ADJ
cblr-3040	147	22	company	company	NOUN
cblr-3040	147	23	financial	financial	ADJ
cblr-3040	147	24	accounting	accounting	NOUN
cblr-3040	147	25	.	.	PUNCT
cblr-3040	148	1	although	although	SCONJ
cblr-3040	148	2	the	the	DET
cblr-3040	148	3	sarbanes	sarbanes	PROPN
cblr-3040	148	4	-	-	PUNCT
cblr-3040	148	5	oxley	oxley	ADJ
cblr-3040	148	6	act	act	NOUN
cblr-3040	148	7	takes	take	VERB
cblr-3040	148	8	some	some	DET
cblr-3040	148	9	major	major	ADJ
cblr-3040	148	10	steps	step	NOUN
cblr-3040	148	11	to	to	PART
cblr-3040	148	12	improve	improve	VERB
cblr-3040	148	13	public	public	ADJ
cblr-3040	148	14	company	company	NOUN
cblr-3040	148	15	auditing	auditing	NOUN
cblr-3040	148	16	standards	standard	NOUN
cblr-3040	148	17	through	through	ADP
cblr-3040	148	18	a	a	DET
cblr-3040	148	19	broad	broad	ADJ
cblr-3040	148	20	grant	grant	NOUN
cblr-3040	148	21	of	of	ADP
cblr-3040	148	22	authority	authority	NOUN
cblr-3040	148	23	to	to	ADP
cblr-3040	148	24	a	a	DET
cblr-3040	148	25	new	new	ADJ
cblr-3040	148	26	"	"	PUNCT
cblr-3040	148	27	public	public	ADJ
cblr-3040	148	28	company	company	NOUN
cblr-3040	148	29	accounting	accounting	NOUN
cblr-3040	148	30	oversight	oversight	NOUN
cblr-3040	148	31	board	board	NOUN
cblr-3040	148	32	"	"	PUNCT
cblr-3040	148	33	as	as	ADP
cblr-3040	148	34	a	a	DET
cblr-3040	148	35	quasigovernmental	quasigovernmental	ADJ
cblr-3040	148	36	overseer	overseer	NOUN
cblr-3040	148	37	of	of	ADP
cblr-3040	148	38	the	the	DET
cblr-3040	148	39	public	public	ADJ
cblr-3040	148	40	company	company	NOUN
cblr-3040	148	41	auditing	audit	VERB
cblr-3040	148	42	process,15	process,15	NOUN
cblr-3040	148	43	the	the	DET
cblr-3040	148	44	act	act	NOUN
cblr-3040	148	45	continues	continue	VERB
cblr-3040	148	46	the	the	DET
cblr-3040	148	47	role	role	NOUN
cblr-3040	148	48	of	of	ADP
cblr-3040	148	49	a	a	DET
cblr-3040	148	50	private	private	ADJ
cblr-3040	148	51	sector	sector	NOUN
cblr-3040	148	52	body	body	NOUN
cblr-3040	148	53	as	as	ADP
cblr-3040	148	54	the	the	DET
cblr-3040	148	55	primary	primary	ADJ
cblr-3040	148	56	setter	setter	NOUN
cblr-3040	148	57	of	of	ADP
cblr-3040	148	58	generally	generally	ADV
cblr-3040	148	59	accepted	accept	VERB
cblr-3040	148	60	accounting	accounting	NOUN
cblr-3040	148	61	principles,16	principles,16	NOUN
cblr-3040	148	62	and	and	CCONJ
cblr-3040	148	63	,	,	PUNCT
cblr-3040	148	64	despite	despite	SCONJ
cblr-3040	148	65	mandating	mandate	VERB
cblr-3040	148	66	various	various	ADJ
cblr-3040	148	67	studies	study	NOUN
cblr-3040	148	68	to	to	ADP
cblr-3040	148	69	'	'	NUM
cblr-3040	148	70	4	4	NUM
cblr-3040	148	71	sarbanes	sarbane	NOUN
cblr-3040	148	72	-	-	PUNCT
cblr-3040	148	73	oxley	oxley	ADJ
cblr-3040	148	74	act	act	NOUN
cblr-3040	148	75	of	of	ADP
cblr-3040	148	76	2002	2002	NUM
cblr-3040	148	77	,	,	PUNCT
cblr-3040	148	78	pub	pub	NOUN
cblr-3040	148	79	.	.	PUNCT
cblr-3040	149	1	l.	l.	PROPN
cblr-3040	149	2	no	no	INTJ
cblr-3040	149	3	.	.	PUNCT
cblr-3040	150	1	107	107	NUM
cblr-3040	150	2	-	-	SYM
cblr-3040	150	3	204	204	NUM
cblr-3040	150	4	,	,	PUNCT
cblr-3040	150	5	116	116	NUM
cblr-3040	150	6	stat	stat	NOUN
cblr-3040	150	7	.	.	PUNCT
cblr-3040	151	1	745	745	NUM
cblr-3040	151	2	.	.	PUNCT
cblr-3040	151	3	"	"	PUNCT
cblr-3040	152	1	i	i	PRON
cblr-3040	152	2	d.	d.	PROPN
cblr-3040	152	3	at	at	ADP
cblr-3040	152	4	§	§	PROPN
cblr-3040	152	5	§	§	PROPN
cblr-3040	152	6	101	101	NUM
cblr-3040	152	7	-	-	SYM
cblr-3040	152	8	107	107	NUM
cblr-3040	152	9	,	,	PUNCT
cblr-3040	152	10	discussed	discuss	VERB
cblr-3040	152	11	infra	infra	NOUN
cblr-3040	152	12	notes	note	VERB
cblr-3040	152	13	314	314	NUM
cblr-3040	152	14	-	-	SYM
cblr-3040	152	15	319	319	NUM
cblr-3040	152	16	and	and	CCONJ
cblr-3040	152	17	accompanying	accompany	VERB
cblr-3040	152	18	text	text	NOUN
cblr-3040	152	19	.	.	PUNCT
cblr-3040	153	1	for	for	ADP
cblr-3040	153	2	an	an	DET
cblr-3040	153	3	overview	overview	NOUN
cblr-3040	153	4	of	of	ADP
cblr-3040	153	5	the	the	DET
cblr-3040	153	6	pre	pre	ADJ
cblr-3040	153	7	-	-	ADJ
cblr-3040	153	8	existing	existing	ADJ
cblr-3040	153	9	system	system	NOUN
cblr-3040	153	10	of	of	ADP
cblr-3040	153	11	self	self	NOUN
cblr-3040	153	12	-	-	PUNCT
cblr-3040	153	13	regulation	regulation	NOUN
cblr-3040	153	14	of	of	ADP
cblr-3040	153	15	the	the	DET
cblr-3040	153	16	auditing	auditing	NOUN
cblr-3040	153	17	process	process	NOUN
cblr-3040	153	18	by	by	ADP
cblr-3040	153	19	the	the	DET
cblr-3040	153	20	accounting	accounting	NOUN
cblr-3040	153	21	profession	profession	NOUN
cblr-3040	153	22	's	's	PART
cblr-3040	153	23	aicpa	aicpa	NOUN
cblr-3040	153	24	and	and	CCONJ
cblr-3040	153	25	various	various	ADJ
cblr-3040	153	26	related	related	ADJ
cblr-3040	153	27	organizations	organization	NOUN
cblr-3040	153	28	,	,	PUNCT
cblr-3040	153	29	see	see	VERB
cblr-3040	153	30	u.s	u.s	PROPN
cblr-3040	153	31	.	.	PROPN
cblr-3040	153	32	gen	gen	PROPN
cblr-3040	153	33	.	.	PROPN
cblr-3040	153	34	acct	acct	PROPN
cblr-3040	153	35	.	.	PUNCT
cblr-3040	154	1	office	office	NOUN
cblr-3040	154	2	,	,	PUNCT
cblr-3040	154	3	the	the	DET
cblr-3040	154	4	accounting	accounting	NOUN
cblr-3040	154	5	profession	profession	NOUN
cblr-3040	154	6	,	,	PUNCT
cblr-3040	154	7	status	status	NOUN
cblr-3040	154	8	of	of	ADP
cblr-3040	154	9	panel	panel	NOUN
cblr-3040	154	10	on	on	ADP
cblr-3040	154	11	audit	audit	NOUN
cblr-3040	154	12	effectiveness	effectiveness	NOUN
cblr-3040	154	13	recommendations	recommendation	NOUN
cblr-3040	154	14	to	to	PART
cblr-3040	154	15	enhance	enhance	VERB
cblr-3040	154	16	the	the	DET
cblr-3040	154	17	self	self	NOUN
cblr-3040	154	18	-	-	PUNCT
cblr-3040	154	19	regulatory	regulatory	ADJ
cblr-3040	154	20	system	system	NOUN
cblr-3040	154	21	,	,	PUNCT
cblr-3040	154	22	rep	rep	PROPN
cblr-3040	154	23	.	.	PROPN
cblr-3040	154	24	no	no	PROPN
cblr-3040	154	25	.	.	PUNCT
cblr-3040	155	1	gao-02	gao-02	NOUN
cblr-3040	155	2	-	-	PUNCT
cblr-3040	155	3	411	411	NUM
cblr-3040	155	4	,	,	PUNCT
cblr-3040	155	5	at	at	ADP
cblr-3040	155	6	6	6	NUM
cblr-3040	155	7	-	-	SYM
cblr-3040	155	8	10	10	NUM
cblr-3040	155	9	(	(	PUNCT
cblr-3040	155	10	may	may	NOUN
cblr-3040	155	11	2002	2002	NUM
cblr-3040	155	12	)	)	PUNCT
cblr-3040	156	1	[	[	X
cblr-3040	156	2	hereinafter	hereinafter	NOUN
cblr-3040	156	3	gao	gao	PROPN
cblr-3040	156	4	2002	2002	NUM
cblr-3040	156	5	acct	acct	NOUN
cblr-3040	156	6	.	.	PUNCT
cblr-3040	157	1	prof	prof	PROPN
cblr-3040	157	2	.	.	PUNCT
cblr-3040	157	3	report	report	PROPN
cblr-3040	157	4	]	]	PUNCT
cblr-3040	157	5	,	,	PUNCT
cblr-3040	157	6	available	available	ADJ
cblr-3040	157	7	at	at	ADP
cblr-3040	157	8	http://www.gao.gov	http://www.gao.gov	PROPN
cblr-3040	157	9	.	.	PUNCT
cblr-3040	158	1	16	16	NUM
cblr-3040	158	2	sarbanes	sarbanes	PROPN
cblr-3040	158	3	-	-	PUNCT
cblr-3040	158	4	oxley	oxley	ADJ
cblr-3040	158	5	act	act	NOUN
cblr-3040	158	6	§	§	PROPN
cblr-3040	158	7	108	108	NUM
cblr-3040	158	8	.	.	PUNCT
cblr-3040	159	1	the	the	DET
cblr-3040	159	2	current	current	ADJ
cblr-3040	159	3	system	system	NOUN
cblr-3040	159	4	of	of	ADP
cblr-3040	159	5	establishing	establish	VERB
cblr-3040	159	6	"	"	PUNCT
cblr-3040	159	7	generally	generally	ADV
cblr-3040	159	8	accepted	accept	VERB
cblr-3040	159	9	accounting	accounting	NOUN
cblr-3040	159	10	principles	principle	NOUN
cblr-3040	159	11	"	"	PUNCT
cblr-3040	159	12	relies	rely	VERB
cblr-3040	159	13	heavily	heavily	ADV
cblr-3040	159	14	on	on	ADP
cblr-3040	159	15	the	the	DET
cblr-3040	159	16	work	work	NOUN
cblr-3040	159	17	of	of	ADP
cblr-3040	159	18	the	the	DET
cblr-3040	159	19	fasb	fasb	NOUN
cblr-3040	159	20	,	,	PUNCT
cblr-3040	159	21	in	in	ADP
cblr-3040	159	22	interaction	interaction	NOUN
cblr-3040	159	23	with	with	ADP
cblr-3040	159	24	the	the	DET
cblr-3040	159	25	securities	securities	PROPN
cblr-3040	159	26	and	and	CCONJ
cblr-3040	159	27	exchange	exchange	PROPN
cblr-3040	159	28	commission	commission	PROPN
cblr-3040	159	29	and	and	CCONJ
cblr-3040	159	30	sections	section	NOUN
cblr-3040	159	31	of	of	ADP
cblr-3040	159	32	the	the	DET
cblr-3040	159	33	aicpa	aicpa	NOUN
cblr-3040	159	34	.	.	PUNCT
cblr-3040	160	1	see	see	VERB
cblr-3040	160	2	u.s	u.s	PROPN
cblr-3040	160	3	.	.	PROPN
cblr-3040	160	4	gen	gen	PROPN
cblr-3040	160	5	.	.	PROPN
cblr-3040	160	6	acct	acct	PROPN
cblr-3040	160	7	.	.	PUNCT
cblr-3040	161	1	office	office	NOUN
cblr-3040	161	2	,	,	PUNCT
cblr-3040	161	3	securities	security	NOUN
cblr-3040	161	4	and	and	CCONJ
cblr-3040	161	5	exchange	exchange	NOUN
cblr-3040	161	6	comm	comm	NOUN
cblr-3040	161	7	.	.	PUNCT
cblr-3040	162	1	,	,	PUNCT
cblr-3040	162	2	reviews	review	NOUN
cblr-3040	162	3	of	of	ADP
cblr-3040	162	4	accounting	accounting	NOUN
cblr-3040	162	5	matters	matter	NOUN
cblr-3040	162	6	related	relate	VERB
cblr-3040	162	7	to	to	ADP
cblr-3040	162	8	public	public	ADJ
cblr-3040	162	9	filings	filing	NOUN
cblr-3040	162	10	,	,	PUNCT
cblr-3040	162	11	rep	rep	PROPN
cblr-3040	162	12	.	.	PROPN
cblr-3040	162	13	no	no	PROPN
cblr-3040	162	14	.	.	PUNCT
cblr-3040	163	1	gao-01	gao-01	NOUN
cblr-3040	163	2	-	-	SYM
cblr-3040	163	3	718	718	NUM
cblr-3040	163	4	,	,	PUNCT
cblr-3040	163	5	at	at	ADP
cblr-3040	163	6	4	4	NUM
cblr-3040	163	7	-	-	SYM
cblr-3040	163	8	7	7	NUM
cblr-3040	163	9	(	(	PUNCT
cblr-3040	163	10	june	june	PROPN
cblr-3040	163	11	2001	2001	NUM
cblr-3040	163	12	)	)	PUNCT
cblr-3040	164	1	[	[	X
cblr-3040	164	2	hereinafter	hereinafter	NOUN
cblr-3040	164	3	gao	gao	PROPN
cblr-3040	164	4	2001	2001	NUM
cblr-3040	164	5	sec	sec	PROPN
cblr-3040	164	6	report	report	NOUN
cblr-3040	164	7	]	]	PUNCT
cblr-3040	164	8	,	,	PUNCT
cblr-3040	164	9	available	available	ADJ
cblr-3040	164	10	at	at	ADP
cblr-3040	164	11	http://www.gao.gov/.	http://www.gao.gov/.	PROPN
cblr-3040	164	12	see	see	VERB
cblr-3040	164	13	also	also	ADV
cblr-3040	164	14	s.	s.	PROPN
cblr-3040	164	15	rep	rep	PROPN
cblr-3040	164	16	.	.	PROPN
cblr-3040	164	17	no	no	PROPN
cblr-3040	164	18	.	.	NOUN
cblr-3040	164	19	107205	107205	NUM
cblr-3040	164	20	,	,	PUNCT
cblr-3040	164	21	at	at	ADP
cblr-3040	164	22	12	12	NUM
cblr-3040	164	23	-	-	SYM
cblr-3040	164	24	13	13	NUM
cblr-3040	164	25	(	(	PUNCT
cblr-3040	164	26	2002	2002	NUM
cblr-3040	164	27	)	)	PUNCT
cblr-3040	164	28	,	,	PUNCT
cblr-3040	164	29	available	available	ADJ
cblr-3040	164	30	at	at	ADP
cblr-3040	164	31	http://www.senate.gov/-bankingdocs	http://www.senate.gov/-bankingdocs	ADV
cblr-3040	164	32	improve	improve	VERB
cblr-3040	164	33	accounting	accounting	NOUN
cblr-3040	164	34	principles	principle	NOUN
cblr-3040	164	35	and	and	CCONJ
cblr-3040	164	36	practices	practice	NOUN
cblr-3040	164	37	,	,	PUNCT
cblr-3040	164	38	does	do	AUX
cblr-3040	164	39	not	not	PART
cblr-3040	164	40	target	target	VERB
cblr-3040	164	41	book	book	NOUN
cblr-3040	164	42	-	-	PUNCT
cblr-3040	164	43	tax	tax	NOUN
cblr-3040	164	44	divergence	divergence	NOUN
cblr-3040	164	45	as	as	ADP
cblr-3040	164	46	a	a	DET
cblr-3040	164	47	problem	problem	NOUN
cblr-3040	164	48	area	area	NOUN
cblr-3040	164	49	.	.	PUNCT
cblr-3040	165	1	at	at	ADP
cblr-3040	165	2	least	least	ADJ
cblr-3040	165	3	some	some	PRON
cblr-3040	165	4	commentators	commentator	NOUN
cblr-3040	165	5	,	,	PUNCT
cblr-3040	165	6	however	however	ADV
cblr-3040	165	7	,	,	PUNCT
cblr-3040	165	8	have	have	AUX
cblr-3040	165	9	now	now	ADV
cblr-3040	165	10	begun	begin	VERB
cblr-3040	165	11	to	to	PART
cblr-3040	165	12	embrace	embrace	VERB
cblr-3040	165	13	the	the	DET
cblr-3040	165	14	notion	notion	NOUN
cblr-3040	165	15	of	of	ADP
cblr-3040	165	16	increased	increase	VERB
cblr-3040	165	17	utilization	utilization	NOUN
cblr-3040	165	18	of	of	ADP
cblr-3040	165	19	book	book	NOUN
cblr-3040	165	20	-	-	PUNCT
cblr-3040	165	21	tax	tax	NOUN
cblr-3040	165	22	comparisons	comparison	NOUN
cblr-3040	165	23	to	to	PART
cblr-3040	165	24	improve	improve	VERB
cblr-3040	165	25	both	both	PRON
cblr-3040	165	26	tax	tax	NOUN
cblr-3040	165	27	and	and	CCONJ
cblr-3040	165	28	financial	financial	ADJ
cblr-3040	165	29	accounting	accounting	NOUN
cblr-3040	165	30	.	.	PUNCT
cblr-3040	166	1	for	for	ADP
cblr-3040	166	2	example	example	NOUN
cblr-3040	166	3	,	,	PUNCT
cblr-3040	166	4	two	two	NUM
cblr-3040	166	5	prominent	prominent	ADJ
cblr-3040	166	6	attorneys	attorney	NOUN
cblr-3040	166	7	,	,	PUNCT
cblr-3040	166	8	following	follow	VERB
cblr-3040	166	9	the	the	DET
cblr-3040	166	10	enactment	enactment	NOUN
cblr-3040	166	11	of	of	ADP
cblr-3040	166	12	the	the	DET
cblr-3040	166	13	sarbanes	sarbanes	PROPN
cblr-3040	166	14	-	-	PUNCT
cblr-3040	166	15	oxley	oxley	PROPN
cblr-3040	166	16	act	act	NOUN
cblr-3040	166	17	,	,	PUNCT
cblr-3040	166	18	have	have	AUX
cblr-3040	166	19	urged	urge	VERB
cblr-3040	166	20	"	"	PUNCT
cblr-3040	166	21	that	that	SCONJ
cblr-3040	166	22	congress	congress	PROPN
cblr-3040	166	23	,	,	PUNCT
cblr-3040	166	24	the	the	DET
cblr-3040	166	25	sec	sec	PROPN
cblr-3040	166	26	,	,	PUNCT
cblr-3040	166	27	and	and	CCONJ
cblr-3040	166	28	the	the	DET
cblr-3040	166	29	irs	irs	PROPN
cblr-3040	166	30	consider	consider	VERB
cblr-3040	166	31	adopting	adopt	VERB
cblr-3040	166	32	a	a	DET
cblr-3040	166	33	single	single	ADJ
cblr-3040	166	34	comprehensive	comprehensive	ADJ
cblr-3040	166	35	requirement	requirement	NOUN
cblr-3040	166	36	for	for	ADP
cblr-3040	166	37	the	the	DET
cblr-3040	166	38	public	public	ADJ
cblr-3040	166	39	disclosure	disclosure	NOUN
cblr-3040	166	40	of	of	ADP
cblr-3040	166	41	a	a	DET
cblr-3040	166	42	detailed	detailed	ADJ
cblr-3040	166	43	schedule	schedule	NOUN
cblr-3040	166	44	reconciling	reconcile	VERB
cblr-3040	166	45	public	public	ADJ
cblr-3040	166	46	companies	company	NOUN
cblr-3040	166	47	'	'	PART
cblr-3040	166	48	book	book	NOUN
cblr-3040	166	49	and	and	CCONJ
cblr-3040	166	50	tax	tax	NOUN
cblr-3040	166	51	income	income	NOUN
cblr-3040	166	52	statements	statement	NOUN
cblr-3040	166	53	and	and	CCONJ
cblr-3040	166	54	balance	balance	NOUN
cblr-3040	166	55	sheets	sheet	NOUN
cblr-3040	166	56	.	.	PUNCT
cblr-3040	167	1	"'7	"'7	NOUN
cblr-3040	167	2	interestingly	interestingly	ADV
cblr-3040	167	3	,	,	PUNCT
cblr-3040	167	4	the	the	DET
cblr-3040	167	5	/reports	/report	NOUN
cblr-3040	167	6	/	/	SYM
cblr-3040	167	7	reports.htm	reports.htm	X
cblr-3040	167	8	(	(	PUNCT
cblr-3040	167	9	last	last	ADV
cblr-3040	167	10	visited	visit	VERB
cblr-3040	167	11	dec	dec	PROPN
cblr-3040	167	12	.	.	PROPN
cblr-3040	167	13	15	15	NUM
cblr-3040	167	14	,	,	PUNCT
cblr-3040	167	15	2002	2002	NUM
cblr-3040	167	16	)	)	PUNCT
cblr-3040	167	17	(	(	PUNCT
cblr-3040	167	18	"	"	PUNCT
cblr-3040	167	19	since	since	SCONJ
cblr-3040	167	20	1973	1973	NUM
cblr-3040	167	21	,	,	PUNCT
cblr-3040	167	22	the	the	DET
cblr-3040	167	23	sec	sec	PROPN
cblr-3040	167	24	has	have	AUX
cblr-3040	167	25	generally	generally	ADV
cblr-3040	167	26	required	require	VERB
cblr-3040	167	27	companies	company	NOUN
cblr-3040	167	28	operating	operate	VERB
cblr-3040	167	29	in	in	ADP
cblr-3040	167	30	the	the	DET
cblr-3040	167	31	united	united	PROPN
cblr-3040	167	32	states	states	PROPN
cblr-3040	167	33	to	to	PART
cblr-3040	167	34	prepare	prepare	VERB
cblr-3040	167	35	their	their	PRON
cblr-3040	167	36	financial	financial	ADJ
cblr-3040	167	37	statements	statement	NOUN
cblr-3040	167	38	in	in	ADP
cblr-3040	167	39	accordance	accordance	NOUN
cblr-3040	167	40	with	with	ADP
cblr-3040	167	41	'	'	PUNCT
cblr-3040	167	42	principles	principle	NOUN
cblr-3040	167	43	,	,	PUNCT
cblr-3040	167	44	standards	standard	NOUN
cblr-3040	167	45	,	,	PUNCT
cblr-3040	167	46	and	and	CCONJ
cblr-3040	167	47	practices	practice	NOUN
cblr-3040	167	48	'	'	PUNCT
cblr-3040	167	49	promulgated	promulgate	VERB
cblr-3040	167	50	by	by	ADP
cblr-3040	167	51	the	the	DET
cblr-3040	167	52	financial	financial	ADJ
cblr-3040	167	53	accounting	accounting	NOUN
cblr-3040	167	54	standards	standards	PROPN
cblr-3040	167	55	board	board	NOUN
cblr-3040	167	56	...	...	PUNCT
cblr-3040	167	57	in	in	ADP
cblr-3040	167	58	the	the	DET
cblr-3040	167	59	absence	absence	NOUN
cblr-3040	167	60	of	of	ADP
cblr-3040	167	61	specific	specific	ADJ
cblr-3040	167	62	sec	sec	PROPN
cblr-3040	167	63	pronouncements	pronouncement	NOUN
cblr-3040	167	64	on	on	ADP
cblr-3040	167	65	particular	particular	ADJ
cblr-3040	167	66	accounting	accounting	NOUN
cblr-3040	167	67	questions	question	NOUN
cblr-3040	167	68	.	.	PUNCT
cblr-3040	167	69	"	"	PUNCT
cblr-3040	167	70	)	)	PUNCT
cblr-3040	167	71	.	.	PUNCT
cblr-3040	168	1	17	17	NUM
cblr-3040	168	2	peter	peter	PROPN
cblr-3040	168	3	c.	c.	PROPN
cblr-3040	168	4	canellos	canellos	PROPN
cblr-3040	168	5	&	&	CCONJ
cblr-3040	168	6	edward	edward	PROPN
cblr-3040	168	7	d.	d.	PROPN
cblr-3040	168	8	kleinbard	kleinbard	PROPN
cblr-3040	168	9	,	,	PUNCT
cblr-3040	168	10	disclosing	disclose	VERB
cblr-3040	168	11	book	book	NOUN
cblr-3040	168	12	-	-	PUNCT
cblr-3040	168	13	tax	tax	NOUN
cblr-3040	168	14	differences	difference	NOUN
cblr-3040	168	15	,	,	PUNCT
cblr-3040	168	16	96	96	NUM
cblr-3040	168	17	tax	tax	NOUN
cblr-3040	168	18	notes	note	NOUN
cblr-3040	168	19	999	999	NUM
cblr-3040	168	20	,	,	PUNCT
cblr-3040	168	21	999	999	NUM
cblr-3040	168	22	(	(	PUNCT
cblr-3040	168	23	aug	aug	PROPN
cblr-3040	168	24	.	.	PROPN
cblr-3040	168	25	12	12	NUM
cblr-3040	168	26	,	,	PUNCT
cblr-3040	168	27	2002	2002	NUM
cblr-3040	168	28	)	)	PUNCT
cblr-3040	168	29	(	(	PUNCT
cblr-3040	168	30	emphasis	emphasis	NOUN
cblr-3040	168	31	added	add	VERB
cblr-3040	168	32	)	)	PUNCT
cblr-3040	168	33	.	.	PUNCT
cblr-3040	169	1	this	this	DET
cblr-3040	169	2	proposal	proposal	NOUN
cblr-3040	169	3	,	,	PUNCT
cblr-3040	169	4	along	along	ADP
cblr-3040	169	5	with	with	ADP
cblr-3040	169	6	senator	senator	PROPN
cblr-3040	169	7	chuck	chuck	PROPN
cblr-3040	169	8	grassley	grassley	PROPN
cblr-3040	169	9	's	's	PART
cblr-3040	169	10	july	july	PROPN
cblr-3040	169	11	8	8	NUM
cblr-3040	169	12	,	,	PUNCT
cblr-3040	169	13	2002	2002	NUM
cblr-3040	169	14	request	request	NOUN
cblr-3040	169	15	that	that	SCONJ
cblr-3040	169	16	the	the	DET
cblr-3040	169	17	treasury	treasury	PROPN
cblr-3040	169	18	and	and	CCONJ
cblr-3040	169	19	sec	sec	PROPN
cblr-3040	169	20	consider	consider	VERB
cblr-3040	169	21	the	the	DET
cblr-3040	169	22	potential	potential	ADJ
cblr-3040	169	23	benefits	benefit	NOUN
cblr-3040	169	24	of	of	ADP
cblr-3040	169	25	more	more	ADJ
cblr-3040	169	26	public	public	ADJ
cblr-3040	169	27	disclosure	disclosure	NOUN
cblr-3040	169	28	of	of	ADP
cblr-3040	169	29	corporate	corporate	ADJ
cblr-3040	169	30	tax	tax	NOUN
cblr-3040	169	31	information	information	NOUN
cblr-3040	169	32	are	be	AUX
cblr-3040	169	33	discussed	discuss	VERB
cblr-3040	169	34	at	at	ADP
cblr-3040	169	35	length	length	NOUN
cblr-3040	169	36	,	,	PUNCT
cblr-3040	169	37	infra	infra	NOUN
cblr-3040	169	38	notes	note	VERB
cblr-3040	169	39	368	368	NUM
cblr-3040	169	40	-	-	SYM
cblr-3040	169	41	371	371	NUM
cblr-3040	169	42	and	and	CCONJ
cblr-3040	169	43	accompanying	accompany	VERB
cblr-3040	169	44	text	text	NOUN
cblr-3040	169	45	.	.	PUNCT
cblr-3040	170	1	in	in	ADP
cblr-3040	170	2	terms	term	NOUN
cblr-3040	170	3	of	of	ADP
cblr-3040	170	4	historical	historical	ADJ
cblr-3040	170	5	precedent	precedent	NOUN
cblr-3040	170	6	for	for	ADP
cblr-3040	170	7	open	open	ADJ
cblr-3040	170	8	disclosure	disclosure	NOUN
cblr-3040	170	9	of	of	ADP
cblr-3040	170	10	tax	tax	NOUN
cblr-3040	170	11	accounting	accounting	NOUN
cblr-3040	170	12	information	information	NOUN
cblr-3040	170	13	,	,	PUNCT
cblr-3040	170	14	one	one	PRON
cblr-3040	170	15	might	might	AUX
cblr-3040	170	16	consider	consider	VERB
cblr-3040	170	17	the	the	DET
cblr-3040	170	18	"	"	PUNCT
cblr-3040	170	19	exchequer	exchequer	NOUN
cblr-3040	170	20	"	"	PUNCT
cblr-3040	170	21	procedures	procedure	NOUN
cblr-3040	170	22	imposed	impose	VERB
cblr-3040	170	23	in	in	ADP
cblr-3040	170	24	the	the	DET
cblr-3040	170	25	11	11	NUM
cblr-3040	170	26	t	t	NOUN
cblr-3040	170	27	'	'	PART
cblr-3040	170	28	century	century	NOUN
cblr-3040	170	29	by	by	ADP
cblr-3040	170	30	the	the	DET
cblr-3040	170	31	norman	norman	PROPN
cblr-3040	170	32	government	government	PROPN
cblr-3040	170	33	in	in	ADP
cblr-3040	170	34	england	england	PROPN
cblr-3040	170	35	.	.	PUNCT
cblr-3040	171	1	see	see	VERB
cblr-3040	171	2	m.t	m.t	PROPN
cblr-3040	171	3	.	.	PROPN
cblr-3040	171	4	clanchy	clanchy	PROPN
cblr-3040	171	5	,	,	PUNCT
cblr-3040	171	6	a	a	DET
cblr-3040	171	7	history	history	NOUN
cblr-3040	171	8	of	of	ADP
cblr-3040	171	9	england	england	PROPN
cblr-3040	171	10	,	,	PUNCT
cblr-3040	171	11	early	early	PROPN
cblr-3040	171	12	medieval	medieval	PROPN
cblr-3040	171	13	england	england	PROPN
cblr-3040	171	14	49	49	NUM
cblr-3040	171	15	-	-	SYM
cblr-3040	171	16	53	53	NUM
cblr-3040	171	17	(	(	PUNCT
cblr-3040	171	18	felipe	felipe	PROPN
cblr-3040	171	19	fernandez	fernandez	PROPN
cblr-3040	171	20	-	-	PUNCT
cblr-3040	171	21	armesto	armesto	PROPN
cblr-3040	171	22	ed	ed	NOUN
cblr-3040	171	23	.	.	PROPN
cblr-3040	171	24	,	,	PUNCT
cblr-3040	171	25	folio	folio	NOUN
cblr-3040	171	26	soc'y	soc'y	NOUN
cblr-3040	171	27	5th	5th	ADJ
cblr-3040	171	28	ed	ed	NOUN
cblr-3040	171	29	.	.	PROPN
cblr-3040	171	30	2000	2000	NUM
cblr-3040	171	31	)	)	PUNCT
cblr-3040	171	32	(	(	PUNCT
cblr-3040	171	33	1983	1983	NUM
cblr-3040	171	34	)	)	PUNCT
cblr-3040	171	35	.	.	PUNCT
cblr-3040	172	1	the	the	DET
cblr-3040	172	2	exchequer	exchequer	PROPN
cblr-3040	172	3	"	"	PUNCT
cblr-3040	172	4	was	be	AUX
cblr-3040	172	5	not	not	PART
cblr-3040	172	6	a	a	DET
cblr-3040	172	7	government	government	NOUN
cblr-3040	172	8	department	department	NOUN
cblr-3040	172	9	but	but	CCONJ
cblr-3040	172	10	an	an	DET
cblr-3040	172	11	object	object	NOUN
cblr-3040	172	12	"	"	PUNCT
cblr-3040	172	13	;	;	PUNCT
cblr-3040	172	14	to	to	PART
cblr-3040	172	15	be	be	AUX
cblr-3040	172	16	precise	precise	ADJ
cblr-3040	172	17	,	,	PUNCT
cblr-3040	172	18	a	a	DET
cblr-3040	172	19	rectangular	rectangular	ADJ
cblr-3040	172	20	table	table	NOUN
cblr-3040	172	21	used	use	VERB
cblr-3040	172	22	as	as	ADP
cblr-3040	172	23	a	a	DET
cblr-3040	172	24	"	"	PUNCT
cblr-3040	172	25	gigantic	gigantic	ADJ
cblr-3040	172	26	abacus	abacus	NOUN
cblr-3040	172	27	"	"	PUNCT
cblr-3040	172	28	for	for	ADP
cblr-3040	172	29	an	an	DET
cblr-3040	172	30	examination	examination	NOUN
cblr-3040	172	31	of	of	ADP
cblr-3040	172	32	a	a	DET
cblr-3040	172	33	sheriffs	sheriff	NOUN
cblr-3040	172	34	accounts	account	NOUN
cblr-3040	172	35	,	,	PUNCT
cblr-3040	172	36	with	with	ADP
cblr-3040	172	37	an	an	DET
cblr-3040	172	38	accountant	accountant	NOUN
cblr-3040	172	39	acting	act	VERB
cblr-3040	172	40	much	much	ADV
cblr-3040	172	41	like	like	ADP
cblr-3040	172	42	a	a	DET
cblr-3040	172	43	"	"	PUNCT
cblr-3040	172	44	croupier	croupier	NOUN
cblr-3040	172	45	"	"	PUNCT
cblr-3040	172	46	in	in	ADP
cblr-3040	172	47	moving	move	VERB
cblr-3040	172	48	around	around	ADP
cblr-3040	172	49	"	"	PUNCT
cblr-3040	172	50	counters	counter	NOUN
cblr-3040	172	51	"	"	PUNCT
cblr-3040	172	52	in	in	ADP
cblr-3040	172	53	lined	lined	ADJ
cblr-3040	172	54	columns	column	NOUN
cblr-3040	172	55	showing	show	VERB
cblr-3040	172	56	what	what	PRON
cblr-3040	172	57	the	the	DET
cblr-3040	172	58	sheriff	sheriff	NOUN
cblr-3040	172	59	owed	owe	VERB
cblr-3040	172	60	and	and	CCONJ
cblr-3040	172	61	what	what	PRON
cblr-3040	172	62	had	have	AUX
cblr-3040	172	63	been	be	AUX
cblr-3040	172	64	paid	pay	VERB
cblr-3040	172	65	thus	thus	ADV
cblr-3040	172	66	far	far	ADV
cblr-3040	172	67	.	.	PUNCT
cblr-3040	173	1	i	i	PRON
cblr-3040	173	2	d	d	PROPN
cblr-3040	173	3	at	at	ADP
cblr-3040	173	4	49	49	NUM
cblr-3040	173	5	.	.	PUNCT
cblr-3040	174	1	clanchy	clanchy	ADJ
cblr-3040	174	2	explains	explain	VERB
cblr-3040	174	3	:	:	PUNCT
cblr-3040	174	4	at	at	ADP
cblr-3040	174	5	one	one	NUM
cblr-3040	174	6	end	end	NOUN
cblr-3040	174	7	of	of	ADP
cblr-3040	174	8	the	the	DET
cblr-3040	174	9	table	table	NOUN
cblr-3040	174	10	sat	sit	VERB
cblr-3040	174	11	the	the	DET
cblr-3040	174	12	king	king	NOUN
cblr-3040	174	13	's	's	PART
cblr-3040	174	14	highest	high	ADJ
cblr-3040	174	15	officials	official	NOUN
cblr-3040	174	16	...	...	PUNCT
cblr-3040	174	17	and	and	CCONJ
cblr-3040	174	18	at	at	ADP
cblr-3040	174	19	the	the	DET
cblr-3040	174	20	opposite	opposite	ADJ
cblr-3040	174	21	end	end	NOUN
cblr-3040	174	22	by	by	ADP
cblr-3040	174	23	himself	himself	PRON
cblr-3040	174	24	,	,	PUNCT
cblr-3040	174	25	or	or	CCONJ
cblr-3040	174	26	at	at	ADP
cblr-3040	174	27	best	good	ADJ
cblr-3040	174	28	with	with	ADP
cblr-3040	174	29	the	the	DET
cblr-3040	174	30	support	support	NOUN
cblr-3040	174	31	of	of	ADP
cblr-3040	174	32	a	a	DET
cblr-3040	174	33	clerk	clerk	NOUN
cblr-3040	174	34	,	,	PUNCT
cblr-3040	174	35	sat	sit	VERB
cblr-3040	174	36	the	the	DET
cblr-3040	174	37	sheriff	sheriff	NOUN
cblr-3040	174	38	whose	whose	DET
cblr-3040	174	39	accounts	account	NOUN
cblr-3040	174	40	were	be	AUX
cblr-3040	174	41	being	be	AUX
cblr-3040	174	42	examined	examine	VERB
cblr-3040	174	43	.	.	PUNCT
cblr-3040	175	1	the	the	DET
cblr-3040	175	2	strange	strange	ADJ
cblr-3040	175	3	appearance	appearance	NOUN
cblr-3040	175	4	of	of	ADP
cblr-3040	175	5	the	the	DET
cblr-3040	175	6	table	table	NOUN
cblr-3040	175	7	and	and	CCONJ
cblr-3040	175	8	the	the	DET
cblr-3040	175	9	high	high	ADJ
cblr-3040	175	10	rank	rank	NOUN
cblr-3040	175	11	of	of	ADP
cblr-3040	175	12	those	those	PRON
cblr-3040	175	13	around	around	ADP
cblr-3040	175	14	it	it	PRON
cblr-3040	175	15	should	should	AUX
cblr-3040	175	16	have	have	AUX
cblr-3040	175	17	been	be	AUX
cblr-3040	175	18	enough	enough	ADJ
cblr-3040	175	19	to	to	PART
cblr-3040	175	20	impress	impress	VERB
cblr-3040	175	21	upon	upon	SCONJ
cblr-3040	175	22	most	most	ADJ
cblr-3040	175	23	sheriffs	sheriff	NOUN
cblr-3040	175	24	the	the	DET
cblr-3040	175	25	hazard	hazard	NOUN
cblr-3040	175	26	of	of	ADP
cblr-3040	175	27	defrauding	defraud	VERB
cblr-3040	175	28	the	the	DET
cblr-3040	175	29	king	king	NOUN
cblr-3040	175	30	of	of	ADP
cblr-3040	175	31	his	his	PRON
cblr-3040	175	32	revenues	revenue	NOUN
cblr-3040	175	33	....	....	PUNCT
cblr-3040	176	1	as	as	SCONJ
cblr-3040	176	2	the	the	DET
cblr-3040	176	3	accountant	accountant	NOUN
cblr-3040	176	4	set	set	VERB
cblr-3040	176	5	out	out	ADP
cblr-3040	176	6	the	the	DET
cblr-3040	176	7	counters	counter	NOUN
cblr-3040	176	8	he	he	PRON
cblr-3040	176	9	called	call	VERB
cblr-3040	176	10	out	out	ADP
cblr-3040	176	11	the	the	DET
cblr-3040	176	12	numbers	number	NOUN
cblr-3040	176	13	,	,	PUNCT
cblr-3040	176	14	so	so	SCONJ
cblr-3040	176	15	everyone	everyone	PRON
cblr-3040	176	16	could	could	AUX
cblr-3040	176	17	understand	understand	VERB
cblr-3040	176	18	what	what	PRON
cblr-3040	176	19	was	be	AUX
cblr-3040	176	20	going	go	VERB
cblr-3040	176	21	on	on	ADP
cblr-3040	176	22	....	....	PUNCT
cblr-3040	177	1	the	the	DET
cblr-3040	177	2	exchequer	exchequer	PROPN
cblr-3040	177	3	table	table	PROPN
cblr-3040	177	4	columbia	columbia	PROPN
cblr-3040	177	5	business	business	PROPN
cblr-3040	177	6	la	la	PROPN
cblr-3040	177	7	w	w	PROPN
cblr-3040	177	8	review	review	NOUN
cblr-3040	177	9	[	[	X
cblr-3040	177	10	vol	vol	NOUN
cblr-3040	177	11	.	.	PUNCT
cblr-3040	177	12	2003	2003	NUM
cblr-3040	177	13	no	no	NOUN
cblr-3040	177	14	.	.	PUNCT
cblr-3040	178	1	1:35	1:35	NUM
cblr-3040	178	2	]	]	PUNCT
cblr-3040	178	3	stopping	stop	VERB
cblr-3040	178	4	enron	enron	PROPN
cblr-3040	178	5	end	end	NOUN
cblr-3040	178	6	-	-	PUNCT
cblr-3040	178	7	runs	run	NOUN
cblr-3040	178	8	and	and	CCONJ
cblr-3040	178	9	other	other	ADJ
cblr-3040	178	10	trick	trick	NOUN
cblr-3040	178	11	plays	play	VERB
cblr-3040	178	12	47	47	NUM
cblr-3040	178	13	proponents	proponent	NOUN
cblr-3040	178	14	of	of	ADP
cblr-3040	178	15	that	that	DET
cblr-3040	178	16	public	public	ADJ
cblr-3040	178	17	disclosure	disclosure	NOUN
cblr-3040	178	18	proposal	proposal	NOUN
cblr-3040	178	19	noted	note	VERB
cblr-3040	178	20	that	that	SCONJ
cblr-3040	178	21	they	they	PRON
cblr-3040	178	22	had	have	AUX
cblr-3040	178	23	originally	originally	ADV
cblr-3040	178	24	been	be	AUX
cblr-3040	178	25	arguing	argue	VERB
cblr-3040	178	26	for	for	ADP
cblr-3040	178	27	more	more	ADV
cblr-3040	178	28	comprehensive	comprehensive	ADJ
cblr-3040	178	29	disclosure	disclosure	NOUN
cblr-3040	178	30	of	of	ADP
cblr-3040	178	31	book	book	NOUN
cblr-3040	178	32	-	-	PUNCT
cblr-3040	178	33	tax	tax	NOUN
cblr-3040	178	34	differences	difference	NOUN
cblr-3040	178	35	solely	solely	ADV
cblr-3040	178	36	on	on	ADP
cblr-3040	178	37	corporate	corporate	ADJ
cblr-3040	178	38	tax	tax	NOUN
cblr-3040	178	39	returns	return	NOUN
cblr-3040	178	40	,	,	PUNCT
cblr-3040	178	41	to	to	PART
cblr-3040	178	42	assist	assist	VERB
cblr-3040	178	43	irs	irs	PROPN
cblr-3040	178	44	audits	audits	NOUN
cblr-3040	178	45	.	.	PUNCT
cblr-3040	179	1	but	but	CCONJ
cblr-3040	179	2	in	in	ADP
cblr-3040	179	3	the	the	DET
cblr-3040	179	4	aftermath	aftermath	NOUN
cblr-3040	179	5	of	of	ADP
cblr-3040	179	6	publicity	publicity	NOUN
cblr-3040	179	7	regarding	regard	VERB
cblr-3040	179	8	enron	enron	PROPN
cblr-3040	179	9	,	,	PUNCT
cblr-3040	179	10	worldcom	worldcom	PROPN
cblr-3040	179	11	,	,	PUNCT
cblr-3040	179	12	and	and	CCONJ
cblr-3040	179	13	other	other	ADJ
cblr-3040	179	14	alleged	allege	VERB
cblr-3040	179	15	large	large	ADJ
cblr-3040	179	16	company	company	NOUN
cblr-3040	179	17	accounting	accounting	NOUN
cblr-3040	179	18	abuses	abuse	NOUN
cblr-3040	179	19	it	it	PRON
cblr-3040	179	20	became	become	VERB
cblr-3040	179	21	clear	clear	ADJ
cblr-3040	179	22	that	that	SCONJ
cblr-3040	179	23	such	such	ADJ
cblr-3040	179	24	disclosure	disclosure	NOUN
cblr-3040	179	25	in	in	ADP
cblr-3040	179	26	financial	financial	ADJ
cblr-3040	179	27	statements	statement	NOUN
cblr-3040	179	28	would	would	AUX
cblr-3040	179	29	increase	increase	VERB
cblr-3040	179	30	the	the	DET
cblr-3040	179	31	transparency	transparency	NOUN
cblr-3040	179	32	of	of	ADP
cblr-3040	179	33	financial	financial	ADJ
cblr-3040	179	34	accounting	accounting	NOUN
cblr-3040	179	35	as	as	SCONJ
cblr-3040	179	36	well.18	well.18	VERB
cblr-3040	179	37	it	it	PRON
cblr-3040	179	38	thus	thus	ADV
cblr-3040	179	39	has	have	AUX
cblr-3040	179	40	taken	take	VERB
cblr-3040	179	41	some	some	DET
cblr-3040	179	42	audit	audit	NOUN
cblr-3040	179	43	failures	failure	NOUN
cblr-3040	179	44	of	of	ADP
cblr-3040	179	45	gargantuan	gargantuan	ADJ
cblr-3040	179	46	proportion	proportion	NOUN
cblr-3040	179	47	to	to	PART
cblr-3040	179	48	shine	shine	VERB
cblr-3040	179	49	a	a	DET
cblr-3040	179	50	bright	bright	ADJ
cblr-3040	179	51	light	light	NOUN
cblr-3040	179	52	on	on	ADP
cblr-3040	179	53	the	the	DET
cblr-3040	179	54	potential	potential	ADJ
cblr-3040	179	55	dual	dual	ADJ
cblr-3040	179	56	benefits	benefit	NOUN
cblr-3040	179	57	of	of	ADP
cblr-3040	179	58	book	book	NOUN
cblr-3040	179	59	-	-	PUNCT
cblr-3040	179	60	tax	tax	NOUN
cblr-3040	179	61	comparisons	comparison	NOUN
cblr-3040	179	62	,	,	PUNCT
cblr-3040	179	63	in	in	ADP
cblr-3040	179	64	terms	term	NOUN
cblr-3040	179	65	of	of	ADP
cblr-3040	179	66	improving	improve	VERB
cblr-3040	179	67	both	both	CCONJ
cblr-3040	179	68	the	the	DET
cblr-3040	179	69	administration	administration	NOUN
cblr-3040	179	70	of	of	ADP
cblr-3040	179	71	the	the	DET
cblr-3040	179	72	tax	tax	NOUN
cblr-3040	179	73	law	law	NOUN
cblr-3040	179	74	and	and	CCONJ
cblr-3040	179	75	the	the	DET
cblr-3040	179	76	financial	financial	ADJ
cblr-3040	179	77	reporting	reporting	NOUN
cblr-3040	179	78	which	which	PRON
cblr-3040	179	79	is	be	AUX
cblr-3040	179	80	critical	critical	ADJ
cblr-3040	179	81	to	to	ADP
cblr-3040	179	82	the	the	DET
cblr-3040	179	83	regulation	regulation	NOUN
cblr-3040	179	84	of	of	ADP
cblr-3040	179	85	dealings	dealing	NOUN
cblr-3040	179	86	in	in	ADP
cblr-3040	179	87	securities	security	NOUN
cblr-3040	179	88	.	.	PUNCT
cblr-3040	180	1	this	this	PRON
cblr-3040	180	2	is	be	AUX
cblr-3040	180	3	the	the	DET
cblr-3040	180	4	case	case	NOUN
cblr-3040	180	5	despite	despite	SCONJ
cblr-3040	180	6	the	the	DET
cblr-3040	180	7	fact	fact	NOUN
cblr-3040	180	8	that	that	SCONJ
cblr-3040	180	9	there	there	PRON
cblr-3040	180	10	has	have	AUX
cblr-3040	180	11	been	be	AUX
cblr-3040	180	12	considerable	considerable	ADJ
cblr-3040	180	13	recent	recent	ADJ
cblr-3040	180	14	attention	attention	NOUN
cblr-3040	180	15	,	,	PUNCT
cblr-3040	180	16	largely	largely	ADV
cblr-3040	180	17	from	from	ADP
cblr-3040	180	18	a	a	DET
cblr-3040	180	19	tax	tax	NOUN
cblr-3040	180	20	perspective	perspective	NOUN
cblr-3040	180	21	,	,	PUNCT
cblr-3040	180	22	on	on	ADP
cblr-3040	180	23	the	the	DET
cblr-3040	180	24	growing	grow	VERB
cblr-3040	180	25	gap	gap	NOUN
cblr-3040	180	26	between	between	ADP
cblr-3040	180	27	the	the	DET
cblr-3040	180	28	book	book	NOUN
cblr-3040	180	29	and	and	CCONJ
cblr-3040	180	30	taxable	taxable	ADJ
cblr-3040	180	31	income	income	NOUN
cblr-3040	180	32	of	of	ADP
cblr-3040	180	33	large	large	ADJ
cblr-3040	180	34	companies	company	NOUN
cblr-3040	180	35	and	and	CCONJ
cblr-3040	180	36	on	on	ADP
cblr-3040	180	37	suggestions	suggestion	NOUN
cblr-3040	180	38	that	that	SCONJ
cblr-3040	180	39	more	more	ADJ
cblr-3040	180	40	attention	attention	NOUN
cblr-3040	180	41	to	to	ADP
cblr-3040	180	42	book	book	NOUN
cblr-3040	180	43	-	-	PUNCT
cblr-3040	180	44	tax	tax	NOUN
cblr-3040	180	45	differences	difference	NOUN
cblr-3040	180	46	is	be	AUX
cblr-3040	180	47	in	in	ADP
cblr-3040	180	48	order	order	NOUN
cblr-3040	180	49	to	to	PART
cblr-3040	180	50	identify	identify	VERB
cblr-3040	180	51	and	and	CCONJ
cblr-3040	180	52	eliminate	eliminate	VERB
cblr-3040	180	53	abusive	abusive	ADJ
cblr-3040	180	54	corporate	corporate	ADJ
cblr-3040	180	55	tax	tax	NOUN
cblr-3040	180	56	shelters.19	shelters.19	NOUN
cblr-3040	180	57	ensured	ensure	VERB
cblr-3040	180	58	that	that	SCONJ
cblr-3040	180	59	accounts	account	NOUN
cblr-3040	180	60	were	be	AUX
cblr-3040	180	61	not	not	PART
cblr-3040	180	62	only	only	ADV
cblr-3040	180	63	done	do	VERB
cblr-3040	180	64	but	but	CCONJ
cblr-3040	180	65	seen	see	VERB
cblr-3040	180	66	to	to	PART
cblr-3040	180	67	be	be	AUX
cblr-3040	180	68	done	do	VERB
cblr-3040	180	69	,	,	PUNCT
cblr-3040	180	70	step	step	NOUN
cblr-3040	180	71	by	by	ADP
cblr-3040	180	72	step	step	NOUN
cblr-3040	180	73	,	,	PUNCT
cblr-3040	180	74	by	by	ADP
cblr-3040	180	75	all	all	DET
cblr-3040	180	76	those	those	PRON
cblr-3040	180	77	who	who	PRON
cblr-3040	180	78	sat	sit	VERB
cblr-3040	180	79	round	round	ADP
cblr-3040	180	80	the	the	DET
cblr-3040	180	81	table	table	NOUN
cblr-3040	180	82	.	.	PUNCT
cblr-3040	181	1	i	i	PRON
cblr-3040	181	2	d.	d.	PROPN
cblr-3040	181	3	at	at	ADP
cblr-3040	181	4	49	49	NUM
cblr-3040	181	5	-	-	SYM
cblr-3040	181	6	50	50	NUM
cblr-3040	181	7	(	(	PUNCT
cblr-3040	181	8	also	also	ADV
cblr-3040	181	9	describing	describe	VERB
cblr-3040	181	10	various	various	ADJ
cblr-3040	181	11	other	other	ADJ
cblr-3040	181	12	related	relate	VERB
cblr-3040	181	13	paraphernalia	paraphernalia	NOUN
cblr-3040	181	14	,	,	PUNCT
cblr-3040	181	15	called	call	VERB
cblr-3040	181	16	"	"	PUNCT
cblr-3040	181	17	tallies	tally	NOUN
cblr-3040	181	18	"	"	PUNCT
cblr-3040	181	19	and	and	CCONJ
cblr-3040	181	20	"	"	PUNCT
cblr-3040	181	21	pipe	pipe	NOUN
cblr-3040	181	22	rolls	roll	NOUN
cblr-3040	181	23	,	,	PUNCT
cblr-3040	181	24	"	"	PUNCT
cblr-3040	181	25	used	use	VERB
cblr-3040	181	26	"	"	PUNCT
cblr-3040	181	27	to	to	PART
cblr-3040	181	28	make	make	VERB
cblr-3040	181	29	the	the	DET
cblr-3040	181	30	record	record	NOUN
cblr-3040	181	31	on	on	ADP
cblr-3040	181	32	the	the	DET
cblr-3040	181	33	spot	spot	NOUN
cblr-3040	181	34	"	"	PUNCT
cblr-3040	181	35	and	and	CCONJ
cblr-3040	181	36	provide	provide	VERB
cblr-3040	181	37	the	the	DET
cblr-3040	181	38	sheriff	sheriff	NOUN
cblr-3040	181	39	with	with	ADP
cblr-3040	181	40	a	a	DET
cblr-3040	181	41	tangible	tangible	ADJ
cblr-3040	181	42	receipt	receipt	NOUN
cblr-3040	181	43	)	)	PUNCT
cblr-3040	181	44	.	.	PUNCT
cblr-3040	182	1	18	18	NUM
cblr-3040	182	2	canellos	canello	NOUN
cblr-3040	182	3	&	&	CCONJ
cblr-3040	182	4	kleinbard	kleinbard	PROPN
cblr-3040	182	5	,	,	PUNCT
cblr-3040	182	6	supra	supra	NOUN
cblr-3040	182	7	,	,	PUNCT
cblr-3040	182	8	note	note	VERB
cblr-3040	182	9	17	17	NUM
cblr-3040	182	10	,	,	PUNCT
cblr-3040	182	11	at	at	ADP
cblr-3040	182	12	999	999	NUM
cblr-3040	182	13	(	(	PUNCT
cblr-3040	182	14	emphasis	emphasis	NOUN
cblr-3040	182	15	added	add	VERB
cblr-3040	182	16	)	)	PUNCT
cblr-3040	182	17	.	.	PUNCT
cblr-3040	183	1	as	as	SCONJ
cblr-3040	183	2	discussed	discuss	VERB
cblr-3040	183	3	infra	infra	NOUN
cblr-3040	183	4	notes	note	VERB
cblr-3040	183	5	241	241	NUM
cblr-3040	183	6	,	,	PUNCT
cblr-3040	183	7	251	251	NUM
cblr-3040	183	8	-	-	SYM
cblr-3040	183	9	254	254	NUM
cblr-3040	183	10	and	and	CCONJ
cblr-3040	183	11	accompanying	accompany	VERB
cblr-3040	183	12	text	text	NOUN
cblr-3040	183	13	,	,	PUNCT
cblr-3040	183	14	forms	form	NOUN
cblr-3040	183	15	and	and	CCONJ
cblr-3040	183	16	regulations	regulation	NOUN
cblr-3040	183	17	under	under	ADP
cblr-3040	183	18	both	both	CCONJ
cblr-3040	183	19	the	the	DET
cblr-3040	183	20	federal	federal	ADJ
cblr-3040	183	21	tax	tax	NOUN
cblr-3040	183	22	and	and	CCONJ
cblr-3040	183	23	securities	security	NOUN
cblr-3040	183	24	laws	law	NOUN
cblr-3040	183	25	call	call	VERB
cblr-3040	183	26	for	for	ADP
cblr-3040	183	27	some	some	DET
cblr-3040	183	28	limited	limited	ADJ
cblr-3040	183	29	book	book	NOUN
cblr-3040	183	30	-	-	PUNCT
cblr-3040	183	31	tax	tax	NOUN
cblr-3040	183	32	reconciliation	reconciliation	NOUN
cblr-3040	183	33	,	,	PUNCT
cblr-3040	183	34	but	but	CCONJ
cblr-3040	183	35	not	not	PART
cblr-3040	183	36	the	the	DET
cblr-3040	183	37	type	type	NOUN
cblr-3040	183	38	of	of	ADP
cblr-3040	183	39	comprehensive	comprehensive	ADJ
cblr-3040	183	40	disclosure	disclosure	NOUN
cblr-3040	183	41	of	of	ADP
cblr-3040	183	42	book	book	NOUN
cblr-3040	183	43	-	-	PUNCT
cblr-3040	183	44	tax	tax	NOUN
cblr-3040	183	45	differences	difference	NOUN
cblr-3040	183	46	suggested	suggest	VERB
cblr-3040	183	47	by	by	ADP
cblr-3040	183	48	canellos	canello	NOUN
cblr-3040	183	49	&	&	CCONJ
cblr-3040	183	50	kleinbard	kleinbard	PROPN
cblr-3040	183	51	.	.	PUNCT
cblr-3040	184	1	19	19	NUM
cblr-3040	184	2	see	see	VERB
cblr-3040	184	3	,	,	PUNCT
cblr-3040	184	4	e.g.	e.g.	ADV
cblr-3040	184	5	,	,	PUNCT
cblr-3040	184	6	mitchell	mitchell	PROPN
cblr-3040	184	7	l.	l.	PROPN
cblr-3040	184	8	engler	engler	PROPN
cblr-3040	184	9	,	,	PUNCT
cblr-3040	184	10	corporate	corporate	ADJ
cblr-3040	184	11	tax	tax	NOUN
cblr-3040	184	12	shelters	shelter	NOUN
cblr-3040	184	13	and	and	CCONJ
cblr-3040	184	14	narrowing	narrow	VERB
cblr-3040	184	15	the	the	DET
cblr-3040	184	16	book	book	NOUN
cblr-3040	184	17	/	/	SYM
cblr-3040	184	18	tax	tax	NOUN
cblr-3040	184	19	"	"	PUNCT
cblr-3040	184	20	gaap	gaap	NOUN
cblr-3040	184	21	,	,	PUNCT
cblr-3040	184	22	"	"	PUNCT
cblr-3040	184	23	2001	2001	NUM
cblr-3040	184	24	colum	colum	NOUN
cblr-3040	184	25	.	.	PUNCT
cblr-3040	185	1	bus	bus	NOUN
cblr-3040	185	2	.	.	PUNCT
cblr-3040	186	1	l.	l.	PROPN
cblr-3040	186	2	rev	rev	PROPN
cblr-3040	186	3	.	.	PROPN
cblr-3040	187	1	539	539	NUM
cblr-3040	187	2	;	;	PUNCT
cblr-3040	187	3	gil	gil	PROPN
cblr-3040	187	4	b.	b.	PROPN
cblr-3040	187	5	manzon	manzon	PROPN
cblr-3040	187	6	,	,	PUNCT
cblr-3040	187	7	jr	jr	PROPN
cblr-3040	187	8	.	.	PROPN
cblr-3040	187	9	&	&	CCONJ
cblr-3040	187	10	george	george	PROPN
cblr-3040	187	11	a.	a.	PROPN
cblr-3040	187	12	plesko	plesko	PROPN
cblr-3040	187	13	,	,	PUNCT
cblr-3040	187	14	the	the	DET
cblr-3040	187	15	relation	relation	NOUN
cblr-3040	187	16	between	between	ADP
cblr-3040	187	17	financial	financial	ADJ
cblr-3040	187	18	and	and	CCONJ
cblr-3040	187	19	tax	tax	NOUN
cblr-3040	187	20	reporting	reporting	NOUN
cblr-3040	187	21	measures	measure	NOUN
cblr-3040	187	22	of	of	ADP
cblr-3040	187	23	income	income	NOUN
cblr-3040	187	24	,	,	PUNCT
cblr-3040	187	25	55	55	NUM
cblr-3040	187	26	tax	tax	NOUN
cblr-3040	187	27	l.	l.	PROPN
cblr-3040	187	28	rev	rev	PROPN
cblr-3040	187	29	.	.	PROPN
cblr-3040	187	30	175	175	NUM
cblr-3040	187	31	(	(	PUNCT
cblr-3040	187	32	2002	2002	NUM
cblr-3040	187	33	)	)	PUNCT
cblr-3040	187	34	;	;	PUNCT
cblr-3040	187	35	lillian	lillian	NOUN
cblr-3040	187	36	mills	mill	NOUN
cblr-3040	187	37	et	et	PROPN
cblr-3040	187	38	al	al	PROPN
cblr-3040	187	39	.	.	PROPN
cblr-3040	187	40	,	,	PUNCT
cblr-3040	187	41	trends	trend	NOUN
cblr-3040	187	42	in	in	ADP
cblr-3040	187	43	book	book	NOUN
cblr-3040	187	44	-	-	PUNCT
cblr-3040	187	45	tax	tax	NOUN
cblr-3040	187	46	income	income	NOUN
cblr-3040	187	47	and	and	CCONJ
cblr-3040	187	48	balance	balance	NOUN
cblr-3040	187	49	sheet	sheet	NOUN
cblr-3040	187	50	differences	difference	NOUN
cblr-3040	187	51	,	,	PUNCT
cblr-3040	187	52	96	96	NUM
cblr-3040	187	53	tax	tax	NOUN
cblr-3040	187	54	notes	note	NOUN
cblr-3040	187	55	1109	1109	NUM
cblr-3040	187	56	(	(	PUNCT
cblr-3040	187	57	2002	2002	NUM
cblr-3040	187	58	)	)	PUNCT
cblr-3040	187	59	;	;	PUNCT
cblr-3040	187	60	terry	terry	PROPN
cblr-3040	187	61	shevlin	shevlin	PROPN
cblr-3040	187	62	,	,	PUNCT
cblr-3040	187	63	corporate	corporate	ADJ
cblr-3040	187	64	tax	tax	NOUN
cblr-3040	187	65	shelters	shelter	NOUN
cblr-3040	187	66	and	and	CCONJ
cblr-3040	187	67	book	book	NOUN
cblr-3040	187	68	-	-	PUNCT
cblr-3040	187	69	tax	tax	NOUN
cblr-3040	187	70	differences	difference	NOUN
cblr-3040	187	71	,	,	PUNCT
cblr-3040	187	72	55	55	NUM
cblr-3040	187	73	tax	tax	NOUN
cblr-3040	187	74	l.	l.	PROPN
cblr-3040	187	75	rev	rev	PROPN
cblr-3040	187	76	.	.	PROPN
cblr-3040	187	77	427	427	NUM
cblr-3040	187	78	(	(	PUNCT
cblr-3040	187	79	2002	2002	NUM
cblr-3040	187	80	)	)	PUNCT
cblr-3040	187	81	;	;	PUNCT
cblr-3040	187	82	george	george	PROPN
cblr-3040	187	83	k.	k.	PROPN
cblr-3040	187	84	yin	yin	PROPN
cblr-3040	187	85	,	,	PUNCT
cblr-3040	187	86	the	the	DET
cblr-3040	187	87	problem	problem	NOUN
cblr-3040	187	88	of	of	ADP
cblr-3040	187	89	corporate	corporate	ADJ
cblr-3040	187	90	tax	tax	NOUN
cblr-3040	187	91	shelters	shelter	NOUN
cblr-3040	187	92	:	:	PUNCT
cblr-3040	187	93	uncertain	uncertain	ADJ
cblr-3040	187	94	dimensions	dimension	NOUN
cblr-3040	187	95	,	,	PUNCT
cblr-3040	187	96	unwise	unwise	ADJ
cblr-3040	187	97	approaches	approach	NOUN
cblr-3040	187	98	,	,	PUNCT
cblr-3040	187	99	55	55	NUM
cblr-3040	187	100	tax	tax	NOUN
cblr-3040	187	101	l.	l.	PROPN
cblr-3040	187	102	rev	rev	PROPN
cblr-3040	187	103	.	.	PROPN
cblr-3040	188	1	405	405	NUM
cblr-3040	188	2	(	(	PUNCT
cblr-3040	188	3	2002	2002	NUM
cblr-3040	188	4	)	)	PUNCT
cblr-3040	188	5	;	;	PUNCT
cblr-3040	189	1	george	george	PROPN
cblr-3040	189	2	k.	k.	PROPN
cblr-3040	189	3	yin	yin	PROPN
cblr-3040	189	4	,	,	PUNCT
cblr-3040	189	5	getting	get	VERB
cblr-3040	189	6	serious	serious	ADJ
cblr-3040	189	7	about	about	ADP
cblr-3040	189	8	corporate	corporate	ADJ
cblr-3040	189	9	tax	tax	NOUN
cblr-3040	189	10	shelters	shelter	NOUN
cblr-3040	189	11	;	;	PUNCT
cblr-3040	189	12	taking	take	VERB
cblr-3040	189	13	a	a	DET
cblr-3040	189	14	lesson	lesson	NOUN
cblr-3040	189	15	from	from	ADP
cblr-3040	189	16	history	history	NOUN
cblr-3040	189	17	,	,	PUNCT
cblr-3040	189	18	54	54	NUM
cblr-3040	189	19	smu	smu	PROPN
cblr-3040	189	20	l.	l.	PROPN
cblr-3040	189	21	rev	rev	PROPN
cblr-3040	189	22	.	.	PROPN
cblr-3040	190	1	209	209	NUM
cblr-3040	190	2	(	(	PUNCT
cblr-3040	190	3	2001	2001	NUM
cblr-3040	190	4	)	)	PUNCT
cblr-3040	190	5	.	.	PUNCT
cblr-3040	191	1	as	as	SCONJ
cblr-3040	191	2	discussed	discuss	VERB
cblr-3040	191	3	in	in	ADP
cblr-3040	191	4	part	part	NOUN
cblr-3040	191	5	iii	iii	NOUN
cblr-3040	191	6	infra	infra	NOUN
cblr-3040	191	7	,	,	PUNCT
cblr-3040	191	8	this	this	DET
cblr-3040	191	9	growing	grow	VERB
cblr-3040	191	10	body	body	NOUN
cblr-3040	191	11	of	of	ADP
cblr-3040	191	12	literature	literature	NOUN
cblr-3040	191	13	suggesting	suggest	VERB
cblr-3040	191	14	improvements	improvement	NOUN
cblr-3040	191	15	to	to	ADP
cblr-3040	191	16	the	the	DET
cblr-3040	191	17	tax	tax	NOUN
cblr-3040	191	18	system	system	NOUN
cblr-3040	191	19	by	by	ADP
cblr-3040	191	20	more	more	ADJ
cblr-3040	191	21	"	"	PUNCT
cblr-3040	191	22	linkage	linkage	NOUN
cblr-3040	191	23	"	"	PUNCT
cblr-3040	191	24	to	to	ADP
cblr-3040	191	25	"	"	PUNCT
cblr-3040	191	26	book	book	NOUN
cblr-3040	191	27	"	"	PUNCT
cblr-3040	191	28	accounting	accounting	NOUN
cblr-3040	191	29	constitutes	constitute	VERB
cblr-3040	191	30	a	a	DET
cblr-3040	191	31	columbia	columbia	PROPN
cblr-3040	191	32	business	business	NOUN
cblr-3040	191	33	law	law	PROPN
cblr-3040	191	34	review	review	VERB
cblr-3040	191	35	one	one	NUM
cblr-3040	191	36	benefit	benefit	NOUN
cblr-3040	191	37	from	from	ADP
cblr-3040	191	38	the	the	DET
cblr-3040	191	39	otherwise	otherwise	ADV
cblr-3040	191	40	tragic	tragic	ADJ
cblr-3040	191	41	enron	enron	PROPN
cblr-3040	191	42	experience	experience	NOUN
cblr-3040	191	43	may	may	AUX
cblr-3040	191	44	indeed	indeed	ADV
cblr-3040	191	45	be	be	AUX
cblr-3040	191	46	more	more	ADV
cblr-3040	191	47	widespread	widespread	ADJ
cblr-3040	191	48	awareness	awareness	NOUN
cblr-3040	191	49	that	that	SCONJ
cblr-3040	191	50	the	the	DET
cblr-3040	191	51	quest	quest	NOUN
cblr-3040	191	52	for	for	ADP
cblr-3040	191	53	loopholes	loophole	NOUN
cblr-3040	191	54	typically	typically	ADV
cblr-3040	191	55	associated	associate	VERB
cblr-3040	191	56	with	with	ADP
cblr-3040	191	57	tax	tax	NOUN
cblr-3040	191	58	shelters	shelter	NOUN
cblr-3040	191	59	is	be	AUX
cblr-3040	191	60	an	an	DET
cblr-3040	191	61	equally	equally	ADV
cblr-3040	191	62	important	important	ADJ
cblr-3040	191	63	concern	concern	NOUN
cblr-3040	191	64	in	in	ADP
cblr-3040	191	65	regulating	regulate	VERB
cblr-3040	191	66	financial	financial	ADJ
cblr-3040	191	67	accounting	accounting	NOUN
cblr-3040	191	68	,	,	PUNCT
cblr-3040	191	69	thereby	thereby	ADV
cblr-3040	191	70	warranting	warrant	VERB
cblr-3040	191	71	a	a	DET
cblr-3040	191	72	coordinated	coordinated	ADJ
cblr-3040	191	73	response	response	NOUN
cblr-3040	191	74	to	to	ADP
cblr-3040	191	75	both	both	DET
cblr-3040	191	76	problems.20	problems.20	PROPN
cblr-3040	191	77	better	well	ADJ
cblr-3040	191	78	disclosure	disclosure	NOUN
cblr-3040	191	79	of	of	ADP
cblr-3040	191	80	book	book	NOUN
cblr-3040	191	81	-	-	PUNCT
cblr-3040	191	82	tax	tax	NOUN
cblr-3040	191	83	differences	difference	NOUN
cblr-3040	191	84	is	be	AUX
cblr-3040	191	85	only	only	ADV
cblr-3040	191	86	a	a	DET
cblr-3040	191	87	first	first	ADJ
cblr-3040	191	88	,	,	PUNCT
cblr-3040	191	89	though	though	SCONJ
cblr-3040	191	90	critical	critical	ADJ
cblr-3040	191	91	,	,	PUNCT
cblr-3040	191	92	step	step	NOUN
cblr-3040	191	93	in	in	ADP
cblr-3040	191	94	more	more	ADV
cblr-3040	191	95	effective	effective	ADJ
cblr-3040	191	96	use	use	NOUN
cblr-3040	191	97	of	of	ADP
cblr-3040	191	98	book	book	NOUN
cblr-3040	191	99	-	-	PUNCT
cblr-3040	191	100	tax	tax	NOUN
cblr-3040	191	101	comparative	comparative	ADJ
cblr-3040	191	102	analysis	analysis	NOUN
cblr-3040	191	103	to	to	PART
cblr-3040	191	104	identify	identify	VERB
cblr-3040	191	105	and	and	CCONJ
cblr-3040	191	106	eliminate	eliminate	VERB
cblr-3040	191	107	abusive	abusive	ADJ
cblr-3040	191	108	tax	tax	NOUN
cblr-3040	191	109	and	and	CCONJ
cblr-3040	191	110	financial	financial	ADJ
cblr-3040	191	111	accounting	accounting	NOUN
cblr-3040	191	112	practices	practice	NOUN
cblr-3040	191	113	.	.	PUNCT
cblr-3040	192	1	regulatory	regulatory	ADJ
cblr-3040	192	2	actions	action	NOUN
cblr-3040	192	3	in	in	ADP
cblr-3040	192	4	addition	addition	NOUN
cblr-3040	192	5	to	to	ADP
cblr-3040	192	6	the	the	DET
cblr-3040	192	7	imposition	imposition	NOUN
cblr-3040	192	8	of	of	ADP
cblr-3040	192	9	improved	improved	ADJ
cblr-3040	192	10	disclosure	disclosure	NOUN
cblr-3040	192	11	requirements	requirement	NOUN
cblr-3040	192	12	-such	-such	ADJ
cblr-3040	192	13	as	as	ADP
cblr-3040	192	14	book	book	NOUN
cblr-3040	192	15	-	-	PUNCT
cblr-3040	192	16	tax	tax	NOUN
cblr-3040	192	17	consistency	consistency	NOUN
cblr-3040	192	18	requirements	requirement	NOUN
cblr-3040	192	19	imposed	impose	VERB
cblr-3040	192	20	from	from	ADP
cblr-3040	192	21	both	both	DET
cblr-3040	192	22	the	the	DET
cblr-3040	192	23	tax	tax	NOUN
cblr-3040	192	24	and	and	CCONJ
cblr-3040	192	25	securities	security	NOUN
cblr-3040	192	26	regulation	regulation	NOUN
cblr-3040	192	27	perspective	perspective	NOUN
cblr-3040	192	28	for	for	ADP
cblr-3040	192	29	potentially	potentially	ADV
cblr-3040	192	30	abusive	abusive	ADJ
cblr-3040	192	31	transactions	transaction	NOUN
cblr-3040	192	32	-also	-also	ADP
cblr-3040	192	33	merit	merit	NOUN
cblr-3040	192	34	consideration	consideration	NOUN
cblr-3040	192	35	.	.	PUNCT
cblr-3040	193	1	evidencing	evidence	VERB
cblr-3040	193	2	recent	recent	ADJ
cblr-3040	193	3	manifestations	manifestation	NOUN
cblr-3040	193	4	of	of	ADP
cblr-3040	193	5	the	the	DET
cblr-3040	193	6	need	need	NOUN
cblr-3040	193	7	for	for	ADP
cblr-3040	193	8	enhanced	enhance	VERB
cblr-3040	193	9	governmental	governmental	ADJ
cblr-3040	193	10	attention	attention	NOUN
cblr-3040	193	11	to	to	ADP
cblr-3040	193	12	book	book	NOUN
cblr-3040	193	13	-	-	PUNCT
cblr-3040	193	14	tax	tax	NOUN
cblr-3040	193	15	conformity	conformity	NOUN
cblr-3040	193	16	issues	issue	NOUN
cblr-3040	193	17	,	,	PUNCT
cblr-3040	193	18	part	part	NOUN
cblr-3040	193	19	ii	ii	NOUN
cblr-3040	193	20	infra	infra	NOUN
cblr-3040	193	21	explores	explore	VERB
cblr-3040	193	22	synthetic	synthetic	ADJ
cblr-3040	193	23	leases	lease	NOUN
cblr-3040	193	24	,	,	PUNCT
cblr-3040	193	25	off	off	ADP
cblr-3040	193	26	-	-	PUNCT
cblr-3040	193	27	balance	balance	NOUN
cblr-3040	193	28	sheet	sheet	NOUN
cblr-3040	193	29	partnerships	partnership	NOUN
cblr-3040	193	30	and	and	CCONJ
cblr-3040	193	31	nonqualified	nonqualified	ADJ
cblr-3040	193	32	employee	employee	NOUN
cblr-3040	193	33	stock	stock	NOUN
cblr-3040	193	34	options	option	NOUN
cblr-3040	193	35	as	as	ADP
cblr-3040	193	36	examples	example	NOUN
cblr-3040	193	37	of	of	ADP
cblr-3040	193	38	transactions	transaction	NOUN
cblr-3040	193	39	with	with	ADP
cblr-3040	193	40	dramatic	dramatic	ADJ
cblr-3040	193	41	financial	financial	ADJ
cblr-3040	193	42	statement	statement	NOUN
cblr-3040	193	43	/	/	SYM
cblr-3040	193	44	income	income	NOUN
cblr-3040	193	45	tax	tax	NOUN
cblr-3040	193	46	reporting	reporting	NOUN
cblr-3040	193	47	divergence	divergence	NOUN
cblr-3040	193	48	.	.	PUNCT
cblr-3040	194	1	these	these	DET
cblr-3040	194	2	accounting	accounting	NOUN
cblr-3040	194	3	practices	practice	NOUN
cblr-3040	194	4	have	have	AUX
cblr-3040	194	5	been	be	AUX
cblr-3040	194	6	widely	widely	ADV
cblr-3040	194	7	employed	employ	VERB
cblr-3040	194	8	under	under	ADP
cblr-3040	194	9	revisiting	revisit	VERB
cblr-3040	194	10	of	of	ADP
cblr-3040	194	11	tax	tax	NOUN
cblr-3040	194	12	-	-	PUNCT
cblr-3040	194	13	oriented	orient	VERB
cblr-3040	194	14	"	"	PUNCT
cblr-3040	194	15	conformity	conformity	NOUN
cblr-3040	194	16	"	"	PUNCT
cblr-3040	194	17	concepts	concept	NOUN
cblr-3040	194	18	which	which	PRON
cblr-3040	194	19	caused	cause	VERB
cblr-3040	194	20	significant	significant	ADJ
cblr-3040	194	21	debate	debate	NOUN
cblr-3040	194	22	in	in	ADP
cblr-3040	194	23	the	the	DET
cblr-3040	194	24	past	past	NOUN
cblr-3040	194	25	-particularly	-particularly	ADV
cblr-3040	194	26	in	in	ADP
cblr-3040	194	27	the	the	DET
cblr-3040	194	28	1950s	1950	NOUN
cblr-3040	194	29	and	and	CCONJ
cblr-3040	194	30	1970s	1970	NOUN
cblr-3040	194	31	-but	-but	NUM
cblr-3040	194	32	,	,	PUNCT
cblr-3040	194	33	in	in	ADP
cblr-3040	194	34	keeping	keep	VERB
cblr-3040	194	35	with	with	ADP
cblr-3040	194	36	old	old	ADJ
cblr-3040	194	37	assumptions	assumption	NOUN
cblr-3040	194	38	about	about	ADP
cblr-3040	194	39	the	the	DET
cblr-3040	194	40	role	role	NOUN
cblr-3040	194	41	of	of	ADP
cblr-3040	194	42	government	government	NOUN
cblr-3040	194	43	in	in	ADP
cblr-3040	194	44	financial	financial	ADJ
cblr-3040	194	45	accounting	accounting	NOUN
cblr-3040	194	46	explored	explore	VERB
cblr-3040	194	47	herein	herein	NOUN
cblr-3040	194	48	,	,	PUNCT
cblr-3040	194	49	predominantly	predominantly	ADV
cblr-3040	194	50	stops	stop	VERB
cblr-3040	194	51	short	short	ADV
cblr-3040	194	52	of	of	ADP
cblr-3040	194	53	suggesting	suggest	VERB
cblr-3040	194	54	that	that	SCONJ
cblr-3040	194	55	financial	financial	ADJ
cblr-3040	194	56	accounting	accounting	NOUN
cblr-3040	194	57	could	could	AUX
cblr-3040	194	58	in	in	ADP
cblr-3040	194	59	many	many	ADJ
cblr-3040	194	60	cases	case	NOUN
cblr-3040	194	61	benefit	benefit	VERB
cblr-3040	194	62	from	from	ADP
cblr-3040	194	63	adoption	adoption	NOUN
cblr-3040	194	64	of	of	ADP
cblr-3040	194	65	tax	tax	NOUN
cblr-3040	194	66	law	law	NOUN
cblr-3040	194	67	concepts	concept	NOUN
cblr-3040	194	68	.	.	PUNCT
cblr-3040	195	1	21	21	NUM
cblr-3040	195	2	see	see	VERB
cblr-3040	195	3	peter	peter	PROPN
cblr-3040	195	4	c.	c.	PROPN
cblr-3040	195	5	canellos	canellos	PROPN
cblr-3040	195	6	,	,	PUNCT
cblr-3040	195	7	enron	enron	PROPN
cblr-3040	195	8	and	and	CCONJ
cblr-3040	195	9	tax	tax	NOUN
cblr-3040	195	10	shelters	shelter	NOUN
cblr-3040	195	11	:	:	PUNCT
cblr-3040	195	12	similarities	similarity	NOUN
cblr-3040	195	13	and	and	CCONJ
cblr-3040	195	14	differences	difference	NOUN
cblr-3040	195	15	,	,	PUNCT
cblr-3040	195	16	94	94	NUM
cblr-3040	195	17	tax	tax	NOUN
cblr-3040	195	18	notes	note	NOUN
cblr-3040	195	19	923	923	NUM
cblr-3040	195	20	,	,	PUNCT
cblr-3040	195	21	923	923	NUM
cblr-3040	195	22	(	(	PUNCT
cblr-3040	195	23	2002	2002	NUM
cblr-3040	195	24	)	)	PUNCT
cblr-3040	195	25	(	(	PUNCT
cblr-3040	195	26	suggesting	suggest	VERB
cblr-3040	195	27	that	that	SCONJ
cblr-3040	195	28	the	the	DET
cblr-3040	195	29	complex	complex	ADJ
cblr-3040	195	30	accounting	accounting	NOUN
cblr-3040	195	31	structures	structure	NOUN
cblr-3040	195	32	employed	employ	VERB
cblr-3040	195	33	by	by	ADP
cblr-3040	195	34	enron	enron	PROPN
cblr-3040	195	35	involve	involve	VERB
cblr-3040	195	36	similarities	similarity	NOUN
cblr-3040	195	37	to	to	ADP
cblr-3040	195	38	corporate	corporate	ADJ
cblr-3040	195	39	tax	tax	NOUN
cblr-3040	195	40	shelter	shelter	NOUN
cblr-3040	195	41	structures	structure	NOUN
cblr-3040	195	42	,	,	PUNCT
cblr-3040	195	43	including	include	VERB
cblr-3040	195	44	"	"	PUNCT
cblr-3040	195	45	apparent	apparent	ADJ
cblr-3040	195	46	compliance	compliance	NOUN
cblr-3040	195	47	with	with	ADP
cblr-3040	195	48	vague	vague	ADJ
cblr-3040	195	49	,	,	PUNCT
cblr-3040	195	50	inconsistent	inconsistent	ADJ
cblr-3040	195	51	and	and	CCONJ
cblr-3040	195	52	confused	confused	ADJ
cblr-3040	195	53	rules	rule	NOUN
cblr-3040	195	54	"	"	PUNCT
cblr-3040	195	55	and	and	CCONJ
cblr-3040	195	56	"	"	PUNCT
cblr-3040	195	57	devices	device	NOUN
cblr-3040	195	58	to	to	PART
cblr-3040	195	59	conceal	conceal	VERB
cblr-3040	195	60	and	and	CCONJ
cblr-3040	195	61	confuse	confuse	VERB
cblr-3040	195	62	"	"	PUNCT
cblr-3040	195	63	)	)	PUNCT
cblr-3040	195	64	;	;	PUNCT
cblr-3040	195	65	alice	alice	PROPN
cblr-3040	195	66	g.	g.	PROPN
cblr-3040	195	67	abreu	abreu	PROPN
cblr-3040	195	68	,	,	PUNCT
cblr-3040	195	69	corporate	corporate	ADJ
cblr-3040	195	70	tax	tax	NOUN
cblr-3040	195	71	shelters	shelter	NOUN
cblr-3040	195	72	:	:	PUNCT
cblr-3040	195	73	the	the	DET
cblr-3040	195	74	slippery	slippery	ADJ
cblr-3040	195	75	slope	slope	NOUN
cblr-3040	195	76	to	to	ADP
cblr-3040	195	77	enron	enron	PROPN
cblr-3040	195	78	?	?	PUNCT
cblr-3040	195	79	,	,	PUNCT
cblr-3040	195	80	94	94	NUM
cblr-3040	195	81	tax	tax	NOUN
cblr-3040	195	82	notes	note	NOUN
cblr-3040	195	83	1715	1715	NUM
cblr-3040	195	84	,	,	PUNCT
cblr-3040	195	85	1715	1715	NUM
cblr-3040	195	86	(	(	PUNCT
cblr-3040	195	87	2002	2002	NUM
cblr-3040	195	88	)	)	PUNCT
cblr-3040	195	89	(	(	PUNCT
cblr-3040	195	90	positing	posit	VERB
cblr-3040	195	91	a	a	DET
cblr-3040	195	92	possible	possible	ADJ
cblr-3040	195	93	"	"	PUNCT
cblr-3040	195	94	causal	causal	ADJ
cblr-3040	195	95	connection	connection	NOUN
cblr-3040	195	96	"	"	PUNCT
cblr-3040	195	97	between	between	ADP
cblr-3040	195	98	the	the	PRON
cblr-3040	195	99	"	"	PUNCT
cblr-3040	195	100	pushing	push	VERB
cblr-3040	195	101	the	the	DET
cblr-3040	195	102	literal	literal	ADJ
cblr-3040	195	103	limits	limit	NOUN
cblr-3040	195	104	of	of	ADP
cblr-3040	195	105	compliance	compliance	NOUN
cblr-3040	195	106	"	"	PUNCT
cblr-3040	195	107	and	and	CCONJ
cblr-3040	195	108	"	"	PUNCT
cblr-3040	195	109	reporting	report	VERB
cblr-3040	195	110	-	-	PUNCT
cblr-3040	195	111	asgame	asgame	NOUN
cblr-3040	195	112	mentality	mentality	NOUN
cblr-3040	195	113	"	"	PUNCT
cblr-3040	195	114	which	which	PRON
cblr-3040	195	115	have	have	AUX
cblr-3040	195	116	characterized	characterize	VERB
cblr-3040	195	117	the	the	DET
cblr-3040	195	118	recent	recent	ADJ
cblr-3040	195	119	proliferation	proliferation	NOUN
cblr-3040	195	120	of	of	ADP
cblr-3040	195	121	corporate	corporate	ADJ
cblr-3040	195	122	tax	tax	NOUN
cblr-3040	195	123	shelters	shelter	NOUN
cblr-3040	195	124	and	and	CCONJ
cblr-3040	195	125	the	the	DET
cblr-3040	195	126	financial	financial	ADJ
cblr-3040	195	127	accounting	accounting	NOUN
cblr-3040	195	128	practices	practice	NOUN
cblr-3040	195	129	engaged	engage	VERB
cblr-3040	195	130	in	in	ADP
cblr-3040	195	131	by	by	ADP
cblr-3040	195	132	enron	enron	PROPN
cblr-3040	195	133	)	)	PUNCT
cblr-3040	195	134	.	.	PUNCT
cblr-3040	196	1	while	while	SCONJ
cblr-3040	196	2	both	both	PRON
cblr-3040	196	3	canellos	canello	NOUN
cblr-3040	196	4	and	and	CCONJ
cblr-3040	196	5	abreu	abreu	PROPN
cblr-3040	196	6	are	be	AUX
cblr-3040	196	7	on	on	ADP
cblr-3040	196	8	firm	firm	ADJ
cblr-3040	196	9	ground	ground	NOUN
cblr-3040	196	10	in	in	ADP
cblr-3040	196	11	using	use	VERB
cblr-3040	196	12	the	the	DET
cblr-3040	196	13	enron	enron	PROPN
cblr-3040	196	14	debacle	debacle	NOUN
cblr-3040	196	15	to	to	PART
cblr-3040	196	16	point	point	VERB
cblr-3040	196	17	to	to	ADP
cblr-3040	196	18	the	the	DET
cblr-3040	196	19	similarity	similarity	NOUN
cblr-3040	196	20	in	in	ADP
cblr-3040	196	21	the	the	DET
cblr-3040	196	22	underlying	underlie	VERB
cblr-3040	196	23	mindset	mindset	NOUN
cblr-3040	196	24	which	which	PRON
cblr-3040	196	25	has	have	AUX
cblr-3040	196	26	yielded	yield	VERB
cblr-3040	196	27	both	both	DET
cblr-3040	196	28	tax	tax	NOUN
cblr-3040	196	29	and	and	CCONJ
cblr-3040	196	30	accounting	accounting	NOUN
cblr-3040	196	31	gimmicks	gimmick	NOUN
cblr-3040	196	32	,	,	PUNCT
cblr-3040	196	33	discussion	discussion	NOUN
cblr-3040	196	34	below	below	ADV
cblr-3040	196	35	will	will	AUX
cblr-3040	196	36	demonstrate	demonstrate	VERB
cblr-3040	196	37	that	that	SCONJ
cblr-3040	196	38	side	side	NOUN
cblr-3040	196	39	-	-	PUNCT
cblr-3040	196	40	stepping	step	VERB
cblr-3040	196	41	rules	rule	NOUN
cblr-3040	196	42	in	in	ADP
cblr-3040	196	43	both	both	PRON
cblr-3040	196	44	tax	tax	NOUN
cblr-3040	196	45	and	and	CCONJ
cblr-3040	196	46	financial	financial	ADJ
cblr-3040	196	47	accounting	accounting	NOUN
cblr-3040	196	48	,	,	PUNCT
cblr-3040	196	49	to	to	PART
cblr-3040	196	50	reduce	reduce	VERB
cblr-3040	196	51	tax	tax	NOUN
cblr-3040	196	52	liability	liability	NOUN
cblr-3040	196	53	and	and	CCONJ
cblr-3040	196	54	"	"	PUNCT
cblr-3040	196	55	manage	manage	VERB
cblr-3040	196	56	earnings	earning	NOUN
cblr-3040	196	57	,	,	PUNCT
cblr-3040	196	58	"	"	PUNCT
cblr-3040	196	59	is	be	AUX
cblr-3040	196	60	not	not	PART
cblr-3040	196	61	a	a	DET
cblr-3040	196	62	recent	recent	ADJ
cblr-3040	196	63	phenomenon	phenomenon	NOUN
cblr-3040	196	64	.	.	PUNCT
cblr-3040	197	1	[	[	X
cblr-3040	197	2	vol	vol	NOUN
cblr-3040	197	3	.	.	PUNCT
cblr-3040	197	4	2003	2003	NUM
cblr-3040	197	5	no	no	NOUN
cblr-3040	197	6	.	.	PUNCT
cblr-3040	198	1	1:35	1:35	NUM
cblr-3040	198	2	]	]	PUNCT
cblr-3040	198	3	stopping	stop	VERB
cblr-3040	198	4	enron	enron	PROPN
cblr-3040	198	5	end	end	NOUN
cblr-3040	198	6	-	-	PUNCT
cblr-3040	198	7	runs	run	NOUN
cblr-3040	198	8	and	and	CCONJ
cblr-3040	198	9	other	other	ADJ
cblr-3040	198	10	trick	trick	NOUN
cblr-3040	198	11	plays	play	VERB
cblr-3040	198	12	49	49	NUM
cblr-3040	198	13	prevailing	prevail	VERB
cblr-3040	198	14	interpretations	interpretation	NOUN
cblr-3040	198	15	of	of	ADP
cblr-3040	198	16	accounting	accounting	NOUN
cblr-3040	198	17	principles	principle	NOUN
cblr-3040	198	18	and	and	CCONJ
cblr-3040	198	19	federal	federal	ADJ
cblr-3040	198	20	income	income	NOUN
cblr-3040	198	21	tax	tax	NOUN
cblr-3040	198	22	law	law	NOUN
cblr-3040	198	23	,	,	PUNCT
cblr-3040	198	24	but	but	CCONJ
cblr-3040	198	25	are	be	AUX
cblr-3040	198	26	nevertheless	nevertheless	ADV
cblr-3040	198	27	questionable	questionable	ADJ
cblr-3040	198	28	when	when	SCONJ
cblr-3040	198	29	viewed	view	VERB
cblr-3040	198	30	in	in	ADP
cblr-3040	198	31	the	the	DET
cblr-3040	198	32	light	light	NOUN
cblr-3040	198	33	of	of	ADP
cblr-3040	198	34	the	the	DET
cblr-3040	198	35	underlying	underlie	VERB
cblr-3040	198	36	substance	substance	NOUN
cblr-3040	198	37	of	of	ADP
cblr-3040	198	38	the	the	DET
cblr-3040	198	39	transactions	transaction	NOUN
cblr-3040	198	40	.	.	PUNCT
cblr-3040	199	1	part	part	NOUN
cblr-3040	199	2	iii	iii	NOUN
cblr-3040	199	3	then	then	ADV
cblr-3040	199	4	summarizes	summarize	VERB
cblr-3040	199	5	the	the	DET
cblr-3040	199	6	history	history	NOUN
cblr-3040	199	7	of	of	ADP
cblr-3040	199	8	the	the	DET
cblr-3040	199	9	book	book	NOUN
cblr-3040	199	10	-	-	PUNCT
cblr-3040	199	11	tax	tax	NOUN
cblr-3040	199	12	accounting	accounting	NOUN
cblr-3040	199	13	conformity	conformity	NOUN
cblr-3040	199	14	debate	debate	NOUN
cblr-3040	199	15	in	in	ADP
cblr-3040	199	16	the	the	DET
cblr-3040	199	17	united	united	PROPN
cblr-3040	199	18	states	states	PROPN
cblr-3040	199	19	,	,	PUNCT
cblr-3040	199	20	describing	describe	VERB
cblr-3040	199	21	the	the	DET
cblr-3040	199	22	political	political	ADJ
cblr-3040	199	23	environment	environment	NOUN
cblr-3040	199	24	and	and	CCONJ
cblr-3040	199	25	institutional	institutional	ADJ
cblr-3040	199	26	decisions	decision	NOUN
cblr-3040	199	27	that	that	PRON
cblr-3040	199	28	have	have	AUX
cblr-3040	199	29	allowed	allow	VERB
cblr-3040	199	30	substantial	substantial	ADJ
cblr-3040	199	31	divergence	divergence	NOUN
cblr-3040	199	32	to	to	PART
cblr-3040	199	33	exist	exist	VERB
cblr-3040	199	34	.	.	PUNCT
cblr-3040	200	1	that	that	DET
cblr-3040	200	2	history	history	NOUN
cblr-3040	200	3	includes	include	VERB
cblr-3040	200	4	an	an	DET
cblr-3040	200	5	abundance	abundance	NOUN
cblr-3040	200	6	of	of	ADP
cblr-3040	200	7	thoughtful	thoughtful	ADJ
cblr-3040	200	8	analysis	analysis	NOUN
cblr-3040	200	9	justifying	justify	VERB
cblr-3040	200	10	book	book	NOUN
cblr-3040	200	11	-	-	PUNCT
cblr-3040	200	12	tax	tax	NOUN
cblr-3040	200	13	differences	difference	NOUN
cblr-3040	200	14	in	in	ADP
cblr-3040	200	15	many	many	ADJ
cblr-3040	200	16	situations	situation	NOUN
cblr-3040	200	17	.	.	PUNCT
cblr-3040	201	1	it	it	PRON
cblr-3040	201	2	also	also	ADV
cblr-3040	201	3	reflects	reflect	VERB
cblr-3040	201	4	,	,	PUNCT
cblr-3040	201	5	however	however	ADV
cblr-3040	201	6	,	,	PUNCT
cblr-3040	201	7	a	a	DET
cblr-3040	201	8	questionable	questionable	ADJ
cblr-3040	201	9	degree	degree	NOUN
cblr-3040	201	10	of	of	ADP
cblr-3040	201	11	deference	deference	NOUN
cblr-3040	201	12	to	to	ADP
cblr-3040	201	13	nongovernmental	nongovernmental	ADJ
cblr-3040	201	14	bodies	body	NOUN
cblr-3040	201	15	,	,	PUNCT
cblr-3040	201	16	primarily	primarily	ADV
cblr-3040	201	17	the	the	DET
cblr-3040	201	18	american	american	PROPN
cblr-3040	201	19	institute	institute	PROPN
cblr-3040	201	20	of	of	ADP
cblr-3040	201	21	certified	certify	VERB
cblr-3040	201	22	public	public	ADJ
cblr-3040	201	23	accountants	accountant	NOUN
cblr-3040	201	24	(	(	PUNCT
cblr-3040	201	25	"	"	PUNCT
cblr-3040	201	26	aicpa	aicpa	VERB
cblr-3040	201	27	"	"	PUNCT
cblr-3040	201	28	)	)	PUNCT
cblr-3040	201	29	and	and	CCONJ
cblr-3040	201	30	,	,	PUNCT
cblr-3040	201	31	since	since	SCONJ
cblr-3040	201	32	1973	1973	NUM
cblr-3040	201	33	,	,	PUNCT
cblr-3040	201	34	the	the	DET
cblr-3040	201	35	financial	financial	ADJ
cblr-3040	201	36	accounting	accounting	NOUN
cblr-3040	201	37	standards	standard	NOUN
cblr-3040	201	38	board	board	NOUN
cblr-3040	201	39	(	(	PUNCT
cblr-3040	201	40	"	"	PUNCT
cblr-3040	201	41	fasb	fasb	NOUN
cblr-3040	201	42	"	"	PUNCT
cblr-3040	201	43	)	)	PUNCT
cblr-3040	201	44	,	,	PUNCT
cblr-3040	201	45	in	in	ADP
cblr-3040	201	46	the	the	DET
cblr-3040	201	47	establishment	establishment	NOUN
cblr-3040	201	48	of	of	ADP
cblr-3040	201	49	auditing	auditing	NOUN
cblr-3040	201	50	and	and	CCONJ
cblr-3040	201	51	financial	financial	ADJ
cblr-3040	201	52	accounting	accounting	NOUN
cblr-3040	201	53	standards;2	standards;2	PROPN
cblr-3040	201	54	unjustified	unjustified	ADJ
cblr-3040	201	55	dismissal	dismissal	NOUN
cblr-3040	201	56	of	of	ADP
cblr-3040	201	57	the	the	DET
cblr-3040	201	58	possibility	possibility	NOUN
cblr-3040	201	59	that	that	SCONJ
cblr-3040	201	60	financial	financial	ADJ
cblr-3040	201	61	accounting	accounting	NOUN
cblr-3040	201	62	might	might	AUX
cblr-3040	201	63	learn	learn	VERB
cblr-3040	201	64	some	some	DET
cblr-3040	201	65	lessons	lesson	NOUN
cblr-3040	201	66	from	from	ADP
cblr-3040	201	67	tax	tax	NOUN
cblr-3040	201	68	accounting	accounting	NOUN
cblr-3040	201	69	for	for	ADP
cblr-3040	201	70	certain	certain	ADJ
cblr-3040	201	71	types	type	NOUN
cblr-3040	201	72	of	of	ADP
cblr-3040	201	73	transactions	transaction	NOUN
cblr-3040	201	74	;	;	PUNCT
cblr-3040	201	75	and	and	CCONJ
cblr-3040	201	76	,	,	PUNCT
cblr-3040	201	77	consequently	consequently	ADV
cblr-3040	201	78	,	,	PUNCT
cblr-3040	201	79	insufficient	insufficient	ADJ
cblr-3040	201	80	use	use	NOUN
cblr-3040	201	81	of	of	ADP
cblr-3040	201	82	book	book	NOUN
cblr-3040	201	83	-	-	PUNCT
cblr-3040	201	84	tax	tax	NOUN
cblr-3040	201	85	accounting	accounting	NOUN
cblr-3040	201	86	comparisons	comparison	NOUN
cblr-3040	201	87	and	and	CCONJ
cblr-3040	201	88	consistency	consistency	NOUN
cblr-3040	201	89	requirements	requirement	NOUN
cblr-3040	201	90	as	as	ADP
cblr-3040	201	91	part	part	NOUN
cblr-3040	201	92	of	of	ADP
cblr-3040	201	93	the	the	DET
cblr-3040	201	94	process	process	NOUN
cblr-3040	201	95	of	of	ADP
cblr-3040	201	96	identifying	identify	VERB
cblr-3040	201	97	and	and	CCONJ
cblr-3040	201	98	eliminating	eliminate	VERB
cblr-3040	201	99	both	both	PRON
cblr-3040	201	100	tax	tax	NOUN
cblr-3040	201	101	and	and	CCONJ
cblr-3040	201	102	financial	financial	ADJ
cblr-3040	201	103	accounting	accounting	NOUN
cblr-3040	201	104	abuses	abuse	NOUN
cblr-3040	201	105	.	.	PUNCT
cblr-3040	202	1	finally	finally	ADV
cblr-3040	202	2	,	,	PUNCT
cblr-3040	202	3	part	part	NOUN
cblr-3040	202	4	iv	iv	NUM
cblr-3040	202	5	suggests	suggest	VERB
cblr-3040	202	6	ways	way	NOUN
cblr-3040	202	7	for	for	SCONJ
cblr-3040	202	8	the	the	DET
cblr-3040	202	9	appropriate	appropriate	ADJ
cblr-3040	202	10	regulatory	regulatory	ADJ
cblr-3040	202	11	bodies	body	NOUN
cblr-3040	202	12	to	to	PART
cblr-3040	202	13	more	more	ADV
cblr-3040	202	14	regularly	regularly	ADV
cblr-3040	202	15	employ	employ	VERB
cblr-3040	202	16	book	book	NOUN
cblr-3040	202	17	-	-	PUNCT
cblr-3040	202	18	tax	tax	NOUN
cblr-3040	202	19	comparisons	comparison	NOUN
cblr-3040	202	20	to	to	PART
cblr-3040	202	21	identify	identify	VERB
cblr-3040	202	22	improper	improper	ADJ
cblr-3040	202	23	accounting	accounting	NOUN
cblr-3040	202	24	practices	practice	NOUN
cblr-3040	202	25	and	and	CCONJ
cblr-3040	202	26	to	to	PART
cblr-3040	202	27	cause	cause	VERB
cblr-3040	202	28	the	the	DET
cblr-3040	202	29	implementation	implementation	NOUN
cblr-3040	202	30	of	of	ADP
cblr-3040	202	31	rules	rule	NOUN
cblr-3040	202	32	and	and	CCONJ
cblr-3040	202	33	standards	standard	NOUN
cblr-3040	202	34	which	which	PRON
cblr-3040	202	35	require	require	VERB
cblr-3040	202	36	book	book	NOUN
cblr-3040	202	37	and	and	CCONJ
cblr-3040	202	38	tax	tax	NOUN
cblr-3040	202	39	accounting	accounting	NOUN
cblr-3040	202	40	consistency	consistency	NOUN
cblr-3040	202	41	in	in	ADP
cblr-3040	202	42	targeted	target	VERB
cblr-3040	202	43	situations	situation	NOUN
cblr-3040	202	44	in	in	ADP
cblr-3040	202	45	which	which	PRON
cblr-3040	202	46	such	such	ADJ
cblr-3040	202	47	consistency	consistency	NOUN
cblr-3040	202	48	comports	comport	VERB
cblr-3040	202	49	with	with	ADP
cblr-3040	202	50	common	common	ADJ
cblr-3040	202	51	goals	goal	NOUN
cblr-3040	202	52	of	of	ADP
cblr-3040	202	53	tax	tax	NOUN
cblr-3040	202	54	and	and	CCONJ
cblr-3040	202	55	financial	financial	ADJ
cblr-3040	202	56	reporting	reporting	NOUN
cblr-3040	202	57	.	.	PUNCT
cblr-3040	203	1	consistent	consistent	ADJ
cblr-3040	203	2	with	with	ADP
cblr-3040	203	3	the	the	DET
cblr-3040	203	4	spirit	spirit	NOUN
cblr-3040	203	5	of	of	ADP
cblr-3040	203	6	the	the	DET
cblr-3040	203	7	sarbanes	sarbanes	PROPN
cblr-3040	203	8	-	-	PUNCT
cblr-3040	203	9	oxley	oxley	PROPN
cblr-3040	203	10	act	act	PROPN
cblr-3040	203	11	,	,	PUNCT
cblr-3040	203	12	such	such	ADJ
cblr-3040	203	13	coordinated	coordinated	ADJ
cblr-3040	203	14	efforts	effort	NOUN
cblr-3040	203	15	would	would	AUX
cblr-3040	203	16	facilitate	facilitate	VERB
cblr-3040	203	17	the	the	DET
cblr-3040	203	18	production	production	NOUN
cblr-3040	203	19	of	of	ADP
cblr-3040	203	20	clear	clear	ADJ
cblr-3040	203	21	disclosure	disclosure	NOUN
cblr-3040	203	22	of	of	ADP
cblr-3040	203	23	the	the	DET
cblr-3040	203	24	underlying	underlie	VERB
cblr-3040	203	25	economic	economic	ADJ
cblr-3040	203	26	substance	substance	NOUN
cblr-3040	203	27	of	of	ADP
cblr-3040	203	28	complex	complex	ADJ
cblr-3040	203	29	transactions	transaction	NOUN
cblr-3040	203	30	-thus	-thu	NOUN
cblr-3040	203	31	facilitating	facilitate	VERB
cblr-3040	203	32	the	the	DET
cblr-3040	203	33	"	"	PUNCT
cblr-3040	203	34	transparency	transparency	NOUN
cblr-3040	203	35	"	"	PUNCT
cblr-3040	203	36	generally	generally	ADV
cblr-3040	203	37	viewed	view	VERB
cblr-3040	203	38	in	in	ADP
cblr-3040	203	39	the	the	DET
cblr-3040	203	40	aftermath	aftermath	NOUN
cblr-3040	203	41	of	of	ADP
cblr-3040	203	42	enron	enron	PROPN
cblr-3040	203	43	and	and	CCONJ
cblr-3040	203	44	other	other	ADJ
cblr-3040	203	45	high	high	ADJ
cblr-3040	203	46	-	-	PUNCT
cblr-3040	203	47	profile	profile	NOUN
cblr-3040	203	48	audit	audit	NOUN
cblr-3040	203	49	failures	failure	NOUN
cblr-3040	203	50	as	as	ADP
cblr-3040	203	51	the	the	DET
cblr-3040	203	52	key	key	NOUN
cblr-3040	203	53	to	to	ADP
cblr-3040	203	54	restoring	restore	VERB
cblr-3040	203	55	confidence	confidence	NOUN
cblr-3040	203	56	in	in	ADP
cblr-3040	203	57	both	both	CCONJ
cblr-3040	203	58	financial	financial	ADJ
cblr-3040	203	59	accounting	accounting	NOUN
cblr-3040	203	60	and	and	CCONJ
cblr-3040	203	61	the	the	DET
cblr-3040	203	62	tax	tax	NOUN
cblr-3040	203	63	system	system	NOUN
cblr-3040	203	64	,	,	PUNCT
cblr-3040	203	65	at	at	ADP
cblr-3040	203	66	a	a	DET
cblr-3040	203	67	time	time	NOUN
cblr-3040	203	68	when	when	SCONJ
cblr-3040	203	69	such	such	ADJ
cblr-3040	203	70	confidence	confidence	NOUN
cblr-3040	203	71	is	be	AUX
cblr-3040	203	72	sorely	sorely	ADV
cblr-3040	203	73	needed	need	VERB
cblr-3040	203	74	.	.	PUNCT
cblr-3040	204	1	21	21	NUM
cblr-3040	204	2	see	see	VERB
cblr-3040	204	3	supra	supra	PROPN
cblr-3040	204	4	notes	note	NOUN
cblr-3040	204	5	15	15	NUM
cblr-3040	204	6	,	,	PUNCT
cblr-3040	204	7	16	16	NUM
cblr-3040	204	8	.	.	PUNCT
cblr-3040	204	9	ii	ii	PROPN
cblr-3040	204	10	.	.	PUNCT
cblr-3040	205	1	some	some	PRON
cblr-3040	205	2	"	"	PUNCT
cblr-3040	205	3	take	take	VERB
cblr-3040	205	4	both	both	DET
cblr-3040	205	5	roads	road	NOUN
cblr-3040	205	6	"	"	PUNCT
cblr-3040	205	7	transactions	transaction	NOUN
cblr-3040	205	8	a.	a.	NOUN
cblr-3040	205	9	the	the	DET
cblr-3040	205	10	"	"	PUNCT
cblr-3040	205	11	synthetic	synthetic	ADJ
cblr-3040	205	12	"	"	PUNCT
cblr-3040	205	13	lease	lease	NOUN
cblr-3040	205	14	of	of	ADP
cblr-3040	205	15	real	real	ADJ
cblr-3040	205	16	estate	estate	NOUN
cblr-3040	205	17	1	1	NUM
cblr-3040	205	18	.	.	PUNCT
cblr-3040	206	1	overview	overview	NOUN
cblr-3040	206	2	:	:	PUNCT
cblr-3040	206	3	a	a	DET
cblr-3040	206	4	floor	floor	NOUN
cblr-3040	206	5	wax	wax	NOUN
cblr-3040	206	6	and	and	CCONJ
cblr-3040	206	7	a	a	DET
cblr-3040	206	8	dessert	dessert	NOUN
cblr-3040	206	9	topping	top	VERB
cblr-3040	206	10	?	?	PUNCT
cblr-3040	207	1	22	22	NUM
cblr-3040	207	2	labeling	label	VERB
cblr-3040	207	3	a	a	DET
cblr-3040	207	4	real	real	ADJ
cblr-3040	207	5	estate	estate	NOUN
cblr-3040	207	6	finance	finance	NOUN
cblr-3040	207	7	arrangement	arrangement	NOUN
cblr-3040	207	8	a	a	DET
cblr-3040	207	9	"	"	PUNCT
cblr-3040	207	10	synthetic	synthetic	ADJ
cblr-3040	207	11	"	"	PUNCT
cblr-3040	207	12	lease	lease	NOUN
cblr-3040	207	13	should	should	AUX
cblr-3040	207	14	,	,	PUNCT
cblr-3040	207	15	in	in	ADV
cblr-3040	207	16	and	and	CCONJ
cblr-3040	207	17	of	of	ADP
cblr-3040	207	18	itself	itself	PRON
cblr-3040	207	19	,	,	PUNCT
cblr-3040	207	20	raise	raise	VERB
cblr-3040	207	21	suspicion	suspicion	NOUN
cblr-3040	207	22	about	about	ADP
cblr-3040	207	23	the	the	DET
cblr-3040	207	24	nature	nature	NOUN
cblr-3040	207	25	of	of	ADP
cblr-3040	207	26	the	the	DET
cblr-3040	207	27	underlying	underlying	ADJ
cblr-3040	207	28	transaction	transaction	NOUN
cblr-3040	207	29	.	.	PUNCT
cblr-3040	208	1	yet	yet	ADV
cblr-3040	208	2	,	,	PUNCT
cblr-3040	208	3	the	the	DET
cblr-3040	208	4	multi	multi	ADJ
cblr-3040	208	5	-	-	ADJ
cblr-3040	208	6	billion	billion	NUM
cblr-3040	208	7	dollar	dollar	NOUN
cblr-3040	208	8	synthetic	synthetic	NOUN
cblr-3040	208	9	lease	lease	NOUN
cblr-3040	208	10	industry	industry	NOUN
cblr-3040	208	11	has	have	AUX
cblr-3040	208	12	flourished	flourish	VERB
cblr-3040	208	13	under	under	ADP
cblr-3040	208	14	that	that	DET
cblr-3040	208	15	nomenclature	nomenclature	NOUN
cblr-3040	208	16	for	for	ADP
cblr-3040	208	17	several	several	ADJ
cblr-3040	208	18	years	year	NOUN
cblr-3040	208	19	,	,	PUNCT
cblr-3040	208	20	albeit	albeit	SCONJ
cblr-3040	208	21	not	not	PART
cblr-3040	208	22	without	without	ADP
cblr-3040	208	23	some	some	DET
cblr-3040	208	24	significant	significant	ADJ
cblr-3040	208	25	criticism.2	criticism.2	NOUN
cblr-3040	208	26	"	"	PUNCT
cblr-3040	208	27	while	while	SCONJ
cblr-3040	208	28	some	some	DET
cblr-3040	208	29	analysts	analyst	NOUN
cblr-3040	208	30	in	in	ADP
cblr-3040	208	31	recent	recent	ADJ
cblr-3040	208	32	years	year	NOUN
cblr-3040	208	33	focused	focus	VERB
cblr-3040	208	34	on	on	ADP
cblr-3040	208	35	the	the	DET
cblr-3040	208	36	dubious	dubious	ADJ
cblr-3040	208	37	accounting	accounting	NOUN
cblr-3040	208	38	driving	drive	VERB
cblr-3040	208	39	synthetic	synthetic	ADJ
cblr-3040	208	40	leases,24	leases,24	NOUN
cblr-3040	208	41	it	it	PRON
cblr-3040	208	42	took	take	VERB
cblr-3040	208	43	the	the	DET
cblr-3040	208	44	enron	enron	PROPN
cblr-3040	208	45	disaster	disaster	NOUN
cblr-3040	208	46	to	to	PART
cblr-3040	208	47	generate	generate	VERB
cblr-3040	208	48	broad	broad	ADJ
cblr-3040	208	49	public	public	ADJ
cblr-3040	208	50	awareness	awareness	NOUN
cblr-3040	208	51	of	of	ADP
cblr-3040	208	52	the	the	DET
cblr-3040	208	53	simple	simple	ADJ
cblr-3040	208	54	problem	problem	NOUN
cblr-3040	208	55	with	with	ADP
cblr-3040	208	56	this	this	DET
cblr-3040	208	57	device	device	NOUN
cblr-3040	208	58	-the	-the	DET
cblr-3040	208	59	exploitation	exploitation	NOUN
cblr-3040	208	60	of	of	ADP
cblr-3040	208	61	overly	overly	ADV
cblr-3040	208	62	-	-	PUNCT
cblr-3040	208	63	generous	generous	ADJ
cblr-3040	208	64	financial	financial	ADJ
cblr-3040	208	65	accounting	accounting	NOUN
cblr-3040	208	66	rules	rule	NOUN
cblr-3040	208	67	to	to	PART
cblr-3040	208	68	produce	produce	VERB
cblr-3040	208	69	debt	debt	NOUN
cblr-3040	208	70	which	which	PRON
cblr-3040	208	71	is	be	AUX
cblr-3040	208	72	"	"	PUNCT
cblr-3040	208	73	off	off	ADP
cblr-3040	208	74	'	'	PUNCT
cblr-3040	208	75	balance	balance	NOUN
cblr-3040	208	76	sheet	sheet	NOUN
cblr-3040	208	77	for	for	ADP
cblr-3040	208	78	book	book	NOUN
cblr-3040	208	79	purposes	purpose	NOUN
cblr-3040	208	80	,	,	PUNCT
cblr-3040	208	81	but	but	CCONJ
cblr-3040	208	82	is	be	AUX
cblr-3040	208	83	very	very	ADV
cblr-3040	208	84	much	much	ADJ
cblr-3040	208	85	"	"	PUNCT
cblr-3040	208	86	on	on	ADP
cblr-3040	208	87	"	"	PUNCT
cblr-3040	208	88	balance	balance	NOUN
cblr-3040	208	89	sheet	sheet	NOUN
cblr-3040	208	90	for	for	ADP
cblr-3040	208	91	income	income	NOUN
cblr-3040	208	92	tax	tax	NOUN
cblr-3040	208	93	purposes	purpose	NOUN
cblr-3040	208	94	.	.	PUNCT
cblr-3040	209	1	as	as	ADP
cblr-3040	209	2	a	a	DET
cblr-3040	209	3	general	general	ADJ
cblr-3040	209	4	proposition	proposition	NOUN
cblr-3040	209	5	,	,	PUNCT
cblr-3040	209	6	for	for	ADP
cblr-3040	209	7	financial	financial	ADJ
cblr-3040	209	8	accounting	accounting	NOUN
cblr-3040	209	9	purposes	purpose	NOUN
cblr-3040	209	10	,	,	PUNCT
cblr-3040	209	11	management	management	NOUN
cblr-3040	209	12	often	often	ADV
cblr-3040	209	13	seeks	seek	VERB
cblr-3040	209	14	to	to	PART
cblr-3040	209	15	avoid	avoid	VERB
cblr-3040	209	16	balance	balance	NOUN
cblr-3040	209	17	sheet	sheet	NOUN
cblr-3040	209	18	debt	debt	NOUN
cblr-3040	209	19	because	because	SCONJ
cblr-3040	209	20	various	various	ADJ
cblr-3040	209	21	ratios	ratio	NOUN
cblr-3040	209	22	used	use	VERB
cblr-3040	209	23	by	by	ADP
cblr-3040	209	24	analysts	analyst	NOUN
cblr-3040	209	25	to	to	PART
cblr-3040	209	26	value	value	NOUN
cblr-3040	209	27	companies	company	NOUN
cblr-3040	209	28	are	be	AUX
cblr-3040	209	29	22	22	NUM
cblr-3040	209	30	saturday	saturday	PROPN
cblr-3040	209	31	night	night	NOUN
cblr-3040	209	32	live	live	VERB
cblr-3040	209	33	:	:	PUNCT
cblr-3040	209	34	shimmer	shimmer	ADJ
cblr-3040	209	35	(	(	PUNCT
cblr-3040	209	36	nbc	nbc	PROPN
cblr-3040	209	37	television	television	NOUN
cblr-3040	209	38	broadcast	broadcast	NOUN
cblr-3040	209	39	,	,	PUNCT
cblr-3040	209	40	jan	jan	PROPN
cblr-3040	209	41	.	.	PROPN
cblr-3040	209	42	10	10	NUM
cblr-3040	209	43	,	,	PUNCT
cblr-3040	209	44	1976	1976	NUM
cblr-3040	209	45	)	)	PUNCT
cblr-3040	209	46	,	,	PUNCT
cblr-3040	209	47	available	available	ADJ
cblr-3040	209	48	at	at	ADP
cblr-3040	209	49	http://snltranscripts.jt.org/75/75ishimmer.phtml	http://snltranscripts.jt.org/75/75ishimmer.phtml	PROPN
cblr-3040	209	50	.	.	PUNCT
cblr-3040	210	1	23	23	NUM
cblr-3040	210	2	see	see	VERB
cblr-3040	210	3	,	,	PUNCT
cblr-3040	210	4	e.g.	e.g.	ADV
cblr-3040	210	5	,	,	PUNCT
cblr-3040	210	6	nesvold	nesvold	ADJ
cblr-3040	210	7	,	,	PUNCT
cblr-3040	210	8	supra	supra	PROPN
cblr-3040	210	9	note	note	NOUN
cblr-3040	210	10	3	3	NUM
cblr-3040	210	11	;	;	PUNCT
cblr-3040	210	12	weidner	weidner	NOUN
cblr-3040	210	13	,	,	PUNCT
cblr-3040	210	14	supra	supra	PROPN
cblr-3040	210	15	note	note	NOUN
cblr-3040	210	16	3	3	NUM
cblr-3040	210	17	.	.	SYM
cblr-3040	210	18	24	24	NUM
cblr-3040	210	19	see	see	VERB
cblr-3040	210	20	,	,	PUNCT
cblr-3040	210	21	e.g.	e.g.	ADV
cblr-3040	210	22	,	,	PUNCT
cblr-3040	210	23	nesvold	nesvold	ADJ
cblr-3040	210	24	,	,	PUNCT
cblr-3040	210	25	supra	supra	PROPN
cblr-3040	210	26	note	note	NOUN
cblr-3040	210	27	3	3	NUM
cblr-3040	210	28	,	,	PUNCT
cblr-3040	210	29	at	at	ADP
cblr-3040	210	30	108	108	NUM
cblr-3040	210	31	(	(	PUNCT
cblr-3040	210	32	suggesting	suggest	VERB
cblr-3040	210	33	financial	financial	ADJ
cblr-3040	210	34	accounting	accounting	NOUN
cblr-3040	210	35	reforms	reform	NOUN
cblr-3040	210	36	to	to	PART
cblr-3040	210	37	spe	spe	NOUN
cblr-3040	210	38	and	and	CCONJ
cblr-3040	210	39	other	other	ADJ
cblr-3040	210	40	rules	rule	NOUN
cblr-3040	210	41	to	to	PART
cblr-3040	210	42	bring	bring	VERB
cblr-3040	210	43	disclosure	disclosure	NOUN
cblr-3040	210	44	of	of	ADP
cblr-3040	210	45	synthetic	synthetic	ADJ
cblr-3040	210	46	lease	lease	NOUN
cblr-3040	210	47	financing	financing	NOUN
cblr-3040	210	48	"	"	PUNCT
cblr-3040	210	49	on	on	ADP
cblr-3040	210	50	"	"	PUNCT
cblr-3040	210	51	balance	balance	NOUN
cblr-3040	210	52	sheet	sheet	NOUN
cblr-3040	210	53	)	)	PUNCT
cblr-3040	210	54	;	;	PUNCT
cblr-3040	210	55	weidner	weidner	NOUN
cblr-3040	210	56	,	,	PUNCT
cblr-3040	210	57	supra	supra	PROPN
cblr-3040	210	58	note	note	NOUN
cblr-3040	210	59	3	3	NUM
cblr-3040	210	60	,	,	PUNCT
cblr-3040	210	61	at	at	ADP
cblr-3040	210	62	486	486	NUM
cblr-3040	210	63	-	-	SYM
cblr-3040	210	64	487	487	NUM
cblr-3040	210	65	(	(	PUNCT
cblr-3040	210	66	discussing	discuss	VERB
cblr-3040	210	67	the	the	DET
cblr-3040	210	68	need	need	NOUN
cblr-3040	210	69	to	to	PART
cblr-3040	210	70	improve	improve	VERB
cblr-3040	210	71	the	the	DET
cblr-3040	210	72	financial	financial	ADJ
cblr-3040	210	73	accounting	accounting	NOUN
cblr-3040	210	74	standards	standard	NOUN
cblr-3040	210	75	to	to	PART
cblr-3040	210	76	curtail	curtail	VERB
cblr-3040	210	77	the	the	DET
cblr-3040	210	78	off	off	ADP
cblr-3040	210	79	-	-	PUNCT
cblr-3040	210	80	balance	balance	NOUN
cblr-3040	210	81	sheet	sheet	NOUN
cblr-3040	210	82	"	"	PUNCT
cblr-3040	210	83	sleight	sleight	NOUN
cblr-3040	210	84	-	-	PUNCT
cblr-3040	210	85	of	of	ADP
cblr-3040	210	86	-	-	PUNCT
cblr-3040	210	87	hand	hand	NOUN
cblr-3040	210	88	"	"	PUNCT
cblr-3040	210	89	involved	involve	VERB
cblr-3040	210	90	in	in	ADP
cblr-3040	210	91	synthetic	synthetic	ADJ
cblr-3040	210	92	lease	lease	NOUN
cblr-3040	210	93	accounting	accounting	NOUN
cblr-3040	210	94	)	)	PUNCT
cblr-3040	210	95	.	.	PUNCT
cblr-3040	211	1	speaking	speak	VERB
cblr-3040	211	2	loudly	loudly	ADV
cblr-3040	211	3	to	to	ADP
cblr-3040	211	4	the	the	DET
cblr-3040	211	5	attractiveness	attractiveness	NOUN
cblr-3040	211	6	of	of	ADP
cblr-3040	211	7	off	off	ADP
cblr-3040	211	8	-	-	PUNCT
cblr-3040	211	9	balance	balance	NOUN
cblr-3040	211	10	sheet	sheet	NOUN
cblr-3040	211	11	treatment	treatment	NOUN
cblr-3040	211	12	from	from	ADP
cblr-3040	211	13	a	a	DET
cblr-3040	211	14	financial	financial	ADJ
cblr-3040	211	15	accounting	accounting	NOUN
cblr-3040	211	16	perspective	perspective	NOUN
cblr-3040	211	17	,	,	PUNCT
cblr-3040	211	18	little	little	ADJ
cblr-3040	211	19	,	,	PUNCT
cblr-3040	211	20	supra	supra	ADJ
cblr-3040	211	21	note	note	NOUN
cblr-3040	211	22	3	3	NUM
cblr-3040	211	23	,	,	PUNCT
cblr-3040	211	24	cites	cite	VERB
cblr-3040	211	25	(	(	PUNCT
cblr-3040	211	26	in	in	ADP
cblr-3040	211	27	a	a	DET
cblr-3040	211	28	preface	preface	NOUN
cblr-3040	211	29	to	to	ADP
cblr-3040	211	30	the	the	DET
cblr-3040	211	31	text	text	NOUN
cblr-3040	211	32	)	)	PUNCT
cblr-3040	212	1	the	the	DET
cblr-3040	212	2	following	follow	VERB
cblr-3040	212	3	quotation	quotation	NOUN
cblr-3040	212	4	attributed	attribute	VERB
cblr-3040	212	5	to	to	ADP
cblr-3040	212	6	richard	richard	PROPN
cblr-3040	212	7	greene	greene	PROPN
cblr-3040	212	8	:	:	PUNCT
cblr-3040	212	9	"	"	PUNCT
cblr-3040	212	10	the	the	DET
cblr-3040	212	11	basic	basic	ADJ
cblr-3040	212	12	drives	drive	NOUN
cblr-3040	212	13	of	of	ADP
cblr-3040	212	14	man	man	NOUN
cblr-3040	212	15	are	be	AUX
cblr-3040	212	16	few	few	ADJ
cblr-3040	212	17	:	:	PUNCT
cblr-3040	212	18	to	to	PART
cblr-3040	212	19	get	get	VERB
cblr-3040	212	20	enough	enough	ADJ
cblr-3040	212	21	food	food	NOUN
cblr-3040	212	22	,	,	PUNCT
cblr-3040	212	23	to	to	PART
cblr-3040	212	24	find	find	VERB
cblr-3040	212	25	shelter	shelter	NOUN
cblr-3040	212	26	and	and	CCONJ
cblr-3040	212	27	to	to	PART
cblr-3040	212	28	keep	keep	VERB
cblr-3040	212	29	debt	debt	NOUN
cblr-3040	212	30	off	off	ADP
cblr-3040	212	31	of	of	ADP
cblr-3040	212	32	the	the	DET
cblr-3040	212	33	balance	balance	NOUN
cblr-3040	212	34	sheet	sheet	NOUN
cblr-3040	212	35	.	.	PUNCT
cblr-3040	212	36	"	"	PUNCT
cblr-3040	213	1	richard	richard	PROPN
cblr-3040	213	2	greene	greene	PROPN
cblr-3040	213	3	,	,	PUNCT
cblr-3040	213	4	the	the	DET
cblr-3040	213	5	joys	joy	NOUN
cblr-3040	213	6	of	of	ADP
cblr-3040	213	7	leasing	leasing	NOUN
cblr-3040	213	8	,	,	PUNCT
cblr-3040	213	9	forbes	forbes	PROPN
cblr-3040	213	10	,	,	PUNCT
cblr-3040	213	11	nov	nov	PROPN
cblr-3040	213	12	.	.	PROPN
cblr-3040	213	13	24	24	NUM
cblr-3040	213	14	,	,	PUNCT
cblr-3040	213	15	1980	1980	NUM
cblr-3040	213	16	,	,	PUNCT
cblr-3040	213	17	at	at	ADP
cblr-3040	213	18	59	59	NUM
cblr-3040	213	19	.	.	PUNCT
cblr-3040	214	1	as	as	ADP
cblr-3040	214	2	an	an	DET
cblr-3040	214	3	aside	aside	NOUN
cblr-3040	214	4	,	,	PUNCT
cblr-3040	214	5	one	one	PRON
cblr-3040	214	6	must	must	AUX
cblr-3040	214	7	wonder	wonder	VERB
cblr-3040	214	8	whether	whether	SCONJ
cblr-3040	214	9	greene	greene	PROPN
cblr-3040	214	10	's	's	PART
cblr-3040	214	11	reference	reference	NOUN
cblr-3040	214	12	to	to	ADP
cblr-3040	214	13	"	"	PUNCT
cblr-3040	214	14	shelter	shelter	NOUN
cblr-3040	214	15	"	"	PUNCT
cblr-3040	214	16	was	be	AUX
cblr-3040	214	17	intended	intend	VERB
cblr-3040	214	18	to	to	PART
cblr-3040	214	19	refer	refer	VERB
cblr-3040	214	20	to	to	ADP
cblr-3040	214	21	a	a	DET
cblr-3040	214	22	roof	roof	NOUN
cblr-3040	214	23	and	and	CCONJ
cblr-3040	214	24	walls	wall	NOUN
cblr-3040	214	25	or	or	CCONJ
cblr-3040	214	26	tax	tax	NOUN
cblr-3040	214	27	benefits	benefit	NOUN
cblr-3040	214	28	(	(	PUNCT
cblr-3040	214	29	or	or	CCONJ
cblr-3040	214	30	perhaps	perhaps	ADV
cblr-3040	214	31	both	both	PRON
cblr-3040	214	32	)	)	PUNCT
cblr-3040	214	33	.	.	PUNCT
cblr-3040	215	1	columbia	columbia	PROPN
cblr-3040	215	2	business	business	PROPN
cblr-3040	215	3	la	la	PROPN
cblr-3040	215	4	w	w	PROPN
cblr-3040	215	5	review	review	NOUN
cblr-3040	215	6	[	[	X
cblr-3040	215	7	vol	vol	NOUN
cblr-3040	215	8	.	.	PUNCT
cblr-3040	215	9	2003	2003	NUM
cblr-3040	215	10	no	no	NOUN
cblr-3040	215	11	.	.	PUNCT
cblr-3040	216	1	1:35	1:35	NUM
cblr-3040	216	2	]	]	PUNCT
cblr-3040	216	3	stopping	stop	VERB
cblr-3040	216	4	enron	enron	PROPN
cblr-3040	216	5	end	end	NOUN
cblr-3040	216	6	-	-	PUNCT
cblr-3040	216	7	runs	run	NOUN
cblr-3040	216	8	and	and	CCONJ
cblr-3040	216	9	other	other	ADJ
cblr-3040	216	10	trick	trick	NOUN
cblr-3040	216	11	plays	play	VERB
cblr-3040	216	12	51	51	NUM
cblr-3040	216	13	negatively	negatively	ADV
cblr-3040	216	14	affected	affect	VERB
cblr-3040	216	15	by	by	ADP
cblr-3040	216	16	high	high	ADJ
cblr-3040	216	17	debt	debt	NOUN
cblr-3040	216	18	.	.	PUNCT
cblr-3040	217	1	5	5	NUM
cblr-3040	217	2	for	for	ADP
cblr-3040	217	3	tax	tax	NOUN
cblr-3040	217	4	purposes	purpose	NOUN
cblr-3040	217	5	,	,	PUNCT
cblr-3040	217	6	debt	debt	NOUN
cblr-3040	217	7	is	be	AUX
cblr-3040	217	8	often	often	ADV
cblr-3040	217	9	desired	desire	VERB
cblr-3040	217	10	to	to	PART
cblr-3040	217	11	support	support	VERB
cblr-3040	217	12	loss	loss	NOUN
cblr-3040	217	13	deductions	deduction	NOUN
cblr-3040	217	14	,	,	PUNCT
cblr-3040	217	15	allow	allow	VERB
cblr-3040	217	16	for	for	ADP
cblr-3040	217	17	nontaxable	nontaxable	ADJ
cblr-3040	217	18	receipts	receipt	NOUN
cblr-3040	217	19	of	of	ADP
cblr-3040	217	20	cash	cash	NOUN
cblr-3040	217	21	,	,	PUNCT
cblr-3040	217	22	and	and	CCONJ
cblr-3040	217	23	,	,	PUNCT
cblr-3040	217	24	in	in	ADP
cblr-3040	217	25	general	general	ADJ
cblr-3040	217	26	,	,	PUNCT
cblr-3040	217	27	drive	drive	ADJ
cblr-3040	217	28	tax	tax	NOUN
cblr-3040	217	29	deferral.26	deferral.26	NOUN
cblr-3040	217	30	thus	thus	ADV
cblr-3040	217	31	,	,	PUNCT
cblr-3040	217	32	a	a	DET
cblr-3040	217	33	financing	financing	NOUN
cblr-3040	217	34	arrangement	arrangement	NOUN
cblr-3040	217	35	creating	create	VERB
cblr-3040	217	36	"	"	PUNCT
cblr-3040	217	37	debt	debt	NOUN
cblr-3040	217	38	"	"	PUNCT
cblr-3040	217	39	for	for	ADP
cblr-3040	217	40	tax	tax	NOUN
cblr-3040	217	41	purposes	purpose	NOUN
cblr-3040	217	42	but	but	CCONJ
cblr-3040	217	43	not	not	PART
cblr-3040	217	44	for	for	ADP
cblr-3040	217	45	book	book	NOUN
cblr-3040	217	46	purposes	purpose	NOUN
cblr-3040	217	47	may	may	AUX
cblr-3040	217	48	be	be	AUX
cblr-3040	217	49	particularly	particularly	ADV
cblr-3040	217	50	attractive	attractive	ADJ
cblr-3040	217	51	,	,	PUNCT
cblr-3040	217	52	as	as	SCONJ
cblr-3040	217	53	the	the	DET
cblr-3040	217	54	engineers	engineer	NOUN
cblr-3040	217	55	of	of	ADP
cblr-3040	217	56	synthetic	synthetic	ADJ
cblr-3040	217	57	lease	lease	NOUN
cblr-3040	217	58	transactions	transaction	NOUN
cblr-3040	217	59	clearly	clearly	ADV
cblr-3040	217	60	understood	understand	VERB
cblr-3040	217	61	.	.	PUNCT
cblr-3040	218	1	there	there	PRON
cblr-3040	218	2	are	be	VERB
cblr-3040	218	3	indications	indication	NOUN
cblr-3040	218	4	that	that	SCONJ
cblr-3040	218	5	rating	rating	NOUN
cblr-3040	218	6	agencies	agency	NOUN
cblr-3040	218	7	have	have	AUX
cblr-3040	218	8	recognized	recognize	VERB
cblr-3040	218	9	the	the	DET
cblr-3040	218	10	need	need	NOUN
cblr-3040	218	11	to	to	PART
cblr-3040	218	12	adjust	adjust	VERB
cblr-3040	218	13	ratings	rating	NOUN
cblr-3040	218	14	based	base	VERB
cblr-3040	218	15	on	on	ADP
cblr-3040	218	16	financial	financial	ADJ
cblr-3040	218	17	statement	statement	NOUN
cblr-3040	218	18	figures	figure	NOUN
cblr-3040	218	19	to	to	PART
cblr-3040	218	20	take	take	VERB
cblr-3040	218	21	into	into	ADP
cblr-3040	218	22	account	account	NOUN
cblr-3040	218	23	the	the	DET
cblr-3040	218	24	true	true	ADJ
cblr-3040	218	25	economic	economic	ADJ
cblr-3040	218	26	effects	effect	NOUN
cblr-3040	218	27	of	of	ADP
cblr-3040	218	28	synthetic	synthetic	ADJ
cblr-3040	218	29	leases	lease	NOUN
cblr-3040	218	30	,	,	PUNCT
cblr-3040	218	31	27	27	NUM
cblr-3040	218	32	but	but	CCONJ
cblr-3040	218	33	that	that	PRON
cblr-3040	218	34	is	be	AUX
cblr-3040	218	35	simply	simply	ADV
cblr-3040	218	36	not	not	PART
cblr-3040	218	37	the	the	DET
cblr-3040	218	38	same	same	ADJ
cblr-3040	218	39	as	as	ADP
cblr-3040	218	40	treating	treat	VERB
cblr-3040	218	41	25	25	NUM
cblr-3040	218	42	murray	murray	NOUN
cblr-3040	218	43	,	,	PUNCT
cblr-3040	218	44	supra	supra	PROPN
cblr-3040	218	45	note	note	NOUN
cblr-3040	218	46	3	3	NUM
cblr-3040	218	47	,	,	PUNCT
cblr-3040	218	48	at	at	ADP
cblr-3040	218	49	195	195	NUM
cblr-3040	218	50	,	,	PUNCT
cblr-3040	218	51	209	209	NUM
cblr-3040	218	52	;	;	PUNCT
cblr-3040	218	53	nesvold	nesvold	ADJ
cblr-3040	218	54	,	,	PUNCT
cblr-3040	218	55	supra	supra	PROPN
cblr-3040	218	56	note	note	NOUN
cblr-3040	218	57	3	3	NUM
cblr-3040	218	58	,	,	PUNCT
cblr-3040	218	59	at	at	ADP
cblr-3040	218	60	93	93	NUM
cblr-3040	218	61	-	-	SYM
cblr-3040	218	62	94	94	NUM
cblr-3040	218	63	;	;	PUNCT
cblr-3040	218	64	weidner	weidner	NOUN
cblr-3040	218	65	,	,	PUNCT
cblr-3040	218	66	supra	supra	PROPN
cblr-3040	218	67	note	note	NOUN
cblr-3040	218	68	3	3	NUM
cblr-3040	218	69	,	,	PUNCT
cblr-3040	218	70	at	at	ADP
cblr-3040	218	71	450	450	NUM
cblr-3040	218	72	-	-	SYM
cblr-3040	218	73	51	51	NUM
cblr-3040	218	74	.	.	PUNCT
cblr-3040	219	1	see	see	AUX
cblr-3040	219	2	also	also	ADV
cblr-3040	219	3	claire	claire	VERB
cblr-3040	219	4	a.	a.	PROPN
cblr-3040	219	5	hill	hill	PROPN
cblr-3040	219	6	,	,	PUNCT
cblr-3040	219	7	why	why	SCONJ
cblr-3040	219	8	financial	financial	ADJ
cblr-3040	219	9	appearances	appearance	NOUN
cblr-3040	219	10	might	might	AUX
cblr-3040	219	11	matter	matter	VERB
cblr-3040	219	12	:	:	PUNCT
cblr-3040	219	13	an	an	DET
cblr-3040	219	14	explanation	explanation	NOUN
cblr-3040	219	15	for	for	ADP
cblr-3040	219	16	"	"	PUNCT
cblr-3040	219	17	dirty	dirty	ADJ
cblr-3040	219	18	pooling	pooling	NOUN
cblr-3040	219	19	"	"	PUNCT
cblr-3040	219	20	and	and	CCONJ
cblr-3040	219	21	some	some	DET
cblr-3040	219	22	other	other	ADJ
cblr-3040	219	23	types	type	NOUN
cblr-3040	219	24	of	of	ADP
cblr-3040	219	25	financial	financial	ADJ
cblr-3040	219	26	cosmetics	cosmetic	NOUN
cblr-3040	219	27	,	,	PUNCT
cblr-3040	219	28	22	22	NUM
cblr-3040	219	29	del	del	PROPN
cblr-3040	219	30	.	.	PROPN
cblr-3040	219	31	j.	j.	PROPN
cblr-3040	219	32	corp	corp	PROPN
cblr-3040	219	33	.	.	PROPN
cblr-3040	219	34	l.	l.	PROPN
cblr-3040	219	35	141	141	NUM
cblr-3040	219	36	,	,	PUNCT
cblr-3040	219	37	143	143	NUM
cblr-3040	219	38	n.	n.	NOUN
cblr-3040	219	39	6	6	NUM
cblr-3040	219	40	(	(	PUNCT
cblr-3040	219	41	1997	1997	NUM
cblr-3040	219	42	)	)	PUNCT
cblr-3040	219	43	(	(	PUNCT
cblr-3040	219	44	citing	cite	VERB
cblr-3040	219	45	various	various	ADJ
cblr-3040	219	46	sources	source	NOUN
cblr-3040	219	47	on	on	ADP
cblr-3040	219	48	the	the	DET
cblr-3040	219	49	potential	potential	ADJ
cblr-3040	219	50	benefits	benefit	NOUN
cblr-3040	219	51	of	of	ADP
cblr-3040	219	52	managed	manage	VERB
cblr-3040	219	53	earnings	earning	NOUN
cblr-3040	219	54	and	and	CCONJ
cblr-3040	219	55	keeping	keep	VERB
cblr-3040	219	56	debt	debt	NOUN
cblr-3040	219	57	off	off	ADP
cblr-3040	219	58	balance	balance	NOUN
cblr-3040	219	59	sheets	sheet	NOUN
cblr-3040	219	60	)	)	PUNCT
cblr-3040	219	61	;	;	PUNCT
cblr-3040	219	62	a.	a.	PROPN
cblr-3040	219	63	tom	tom	PROPN
cblr-3040	219	64	nelson	nelson	PROPN
cblr-3040	219	65	,	,	PUNCT
cblr-3040	219	66	capitalizing	capitalize	VERB
cblr-3040	219	67	leases	lease	VERB
cblr-3040	219	68	the	the	DET
cblr-3040	219	69	effect	effect	NOUN
cblr-3040	219	70	on	on	ADP
cblr-3040	219	71	financial	financial	ADJ
cblr-3040	219	72	ratios	ratio	NOUN
cblr-3040	219	73	,	,	PUNCT
cblr-3040	219	74	116	116	NUM
cblr-3040	219	75	j.	j.	PROPN
cblr-3040	219	76	acct	acct	PROPN
cblr-3040	219	77	.	.	PUNCT
cblr-3040	220	1	49	49	NUM
cblr-3040	220	2	(	(	PUNCT
cblr-3040	220	3	july	july	PROPN
cblr-3040	220	4	1963	1963	NUM
cblr-3040	220	5	)	)	PUNCT
cblr-3040	220	6	.	.	PUNCT
cblr-3040	221	1	26	26	NUM
cblr-3040	221	2	under	under	ADP
cblr-3040	221	3	general	general	ADJ
cblr-3040	221	4	tax	tax	NOUN
cblr-3040	221	5	principles	principle	NOUN
cblr-3040	221	6	,	,	PUNCT
cblr-3040	221	7	the	the	DET
cblr-3040	221	8	receipt	receipt	NOUN
cblr-3040	221	9	of	of	ADP
cblr-3040	221	10	loan	loan	NOUN
cblr-3040	221	11	proceeds	proceed	NOUN
cblr-3040	221	12	is	be	AUX
cblr-3040	221	13	not	not	PART
cblr-3040	221	14	treated	treat	VERB
cblr-3040	221	15	as	as	ADP
cblr-3040	221	16	an	an	DET
cblr-3040	221	17	income	income	NOUN
cblr-3040	221	18	recognition	recognition	NOUN
cblr-3040	221	19	event	event	NOUN
cblr-3040	221	20	because	because	SCONJ
cblr-3040	221	21	of	of	ADP
cblr-3040	221	22	the	the	DET
cblr-3040	221	23	obligation	obligation	NOUN
cblr-3040	221	24	to	to	PART
cblr-3040	221	25	repay	repay	VERB
cblr-3040	221	26	the	the	DET
cblr-3040	221	27	borrowed	borrow	VERB
cblr-3040	221	28	proceeds	proceed	NOUN
cblr-3040	221	29	;	;	PUNCT
cblr-3040	221	30	if	if	SCONJ
cblr-3040	221	31	the	the	DET
cblr-3040	221	32	repayment	repayment	NOUN
cblr-3040	221	33	obligation	obligation	NOUN
cblr-3040	221	34	is	be	AUX
cblr-3040	221	35	cancelled	cancel	VERB
cblr-3040	221	36	then	then	ADV
cblr-3040	221	37	there	there	PRON
cblr-3040	221	38	may	may	AUX
cblr-3040	221	39	,	,	PUNCT
cblr-3040	221	40	subject	subject	ADJ
cblr-3040	221	41	to	to	ADP
cblr-3040	221	42	certain	certain	ADJ
cblr-3040	221	43	exceptions	exception	NOUN
cblr-3040	221	44	,	,	PUNCT
cblr-3040	221	45	be	be	AUX
cblr-3040	221	46	resulting	result	VERB
cblr-3040	221	47	income	income	NOUN
cblr-3040	221	48	recognition	recognition	NOUN
cblr-3040	221	49	.	.	PUNCT
cblr-3040	222	1	see	see	VERB
cblr-3040	222	2	i.r.c	i.r.c	NOUN
cblr-3040	222	3	.	.	PUNCT
cblr-3040	223	1	§	§	PROPN
cblr-3040	223	2	108	108	NUM
cblr-3040	223	3	(	(	PUNCT
cblr-3040	223	4	2002	2002	NUM
cblr-3040	223	5	)	)	PUNCT
cblr-3040	223	6	.	.	PUNCT
cblr-3040	224	1	moreover	moreover	ADV
cblr-3040	224	2	,	,	PUNCT
cblr-3040	224	3	a	a	DET
cblr-3040	224	4	taxpayer	taxpayer	NOUN
cblr-3040	224	5	's	's	PART
cblr-3040	224	6	basis	basis	NOUN
cblr-3040	224	7	in	in	ADP
cblr-3040	224	8	property	property	NOUN
cblr-3040	224	9	,	,	PUNCT
cblr-3040	224	10	including	include	VERB
cblr-3040	224	11	depreciable	depreciable	ADJ
cblr-3040	224	12	property	property	NOUN
cblr-3040	224	13	,	,	PUNCT
cblr-3040	224	14	may	may	AUX
cblr-3040	224	15	include	include	VERB
cblr-3040	224	16	costs	cost	NOUN
cblr-3040	224	17	funded	fund	VERB
cblr-3040	224	18	through	through	ADP
cblr-3040	224	19	borrowings	borrowing	NOUN
cblr-3040	224	20	.	.	PUNCT
cblr-3040	225	1	see	see	VERB
cblr-3040	225	2	,	,	PUNCT
cblr-3040	225	3	e.g.	e.g.	ADV
cblr-3040	225	4	,	,	PUNCT
cblr-3040	225	5	comm'r	comm'r	NOUN
cblr-3040	225	6	v.	v.	ADP
cblr-3040	225	7	tufts	tuft	NOUN
cblr-3040	225	8	,	,	PUNCT
cblr-3040	225	9	461	461	NUM
cblr-3040	225	10	u.s	u.s	PROPN
cblr-3040	225	11	.	.	PROPN
cblr-3040	225	12	300	300	NUM
cblr-3040	225	13	(	(	PUNCT
cblr-3040	225	14	1983	1983	NUM
cblr-3040	225	15	)	)	PUNCT
cblr-3040	225	16	;	;	PUNCT
cblr-3040	225	17	crane	crane	NOUN
cblr-3040	225	18	v.	v.	ADP
cblr-3040	225	19	comm'r	comm'r	PROPN
cblr-3040	225	20	,	,	PUNCT
cblr-3040	225	21	331	331	NUM
cblr-3040	225	22	u.s	u.s	PROPN
cblr-3040	225	23	.	.	PROPN
cblr-3040	225	24	1	1	NUM
cblr-3040	225	25	(	(	PUNCT
cblr-3040	225	26	1947	1947	NUM
cblr-3040	225	27	)	)	PUNCT
cblr-3040	225	28	.	.	PUNCT
cblr-3040	226	1	there	there	PRON
cblr-3040	226	2	are	be	VERB
cblr-3040	226	3	various	various	ADJ
cblr-3040	226	4	applicable	applicable	ADJ
cblr-3040	226	5	limits	limit	NOUN
cblr-3040	226	6	on	on	ADP
cblr-3040	226	7	the	the	DET
cblr-3040	226	8	ability	ability	NOUN
cblr-3040	226	9	of	of	ADP
cblr-3040	226	10	certain	certain	ADJ
cblr-3040	226	11	types	type	NOUN
cblr-3040	226	12	of	of	ADP
cblr-3040	226	13	taxpayers	taxpayer	NOUN
cblr-3040	226	14	to	to	PART
cblr-3040	226	15	claim	claim	VERB
cblr-3040	226	16	"	"	PUNCT
cblr-3040	226	17	leveraged	leveraged	ADJ
cblr-3040	226	18	"	"	PUNCT
cblr-3040	226	19	deductions	deduction	NOUN
cblr-3040	226	20	(	(	PUNCT
cblr-3040	226	21	such	such	ADJ
cblr-3040	226	22	as	as	ADP
cblr-3040	226	23	the	the	DET
cblr-3040	226	24	"	"	PUNCT
cblr-3040	226	25	at	at	ADP
cblr-3040	226	26	risk	risk	NOUN
cblr-3040	226	27	"	"	PUNCT
cblr-3040	226	28	rules	rule	NOUN
cblr-3040	226	29	of	of	ADP
cblr-3040	226	30	i.r.c	i.r.c	NOUN
cblr-3040	226	31	.	.	PUNCT
cblr-3040	227	1	§	§	PROPN
cblr-3040	227	2	465	465	NUM
cblr-3040	227	3	(	(	PUNCT
cblr-3040	227	4	2002	2002	NUM
cblr-3040	227	5	)	)	PUNCT
cblr-3040	227	6	and	and	CCONJ
cblr-3040	227	7	the	the	DET
cblr-3040	227	8	passive	passive	ADJ
cblr-3040	227	9	activity	activity	NOUN
cblr-3040	227	10	loss	loss	NOUN
cblr-3040	227	11	limitation	limitation	NOUN
cblr-3040	227	12	rules	rule	NOUN
cblr-3040	227	13	of	of	ADP
cblr-3040	227	14	i.r.c	i.r.c	NOUN
cblr-3040	227	15	.	.	PUNCT
cblr-3040	228	1	§	§	PROPN
cblr-3040	228	2	469	469	NUM
cblr-3040	228	3	(	(	PUNCT
cblr-3040	228	4	2002	2002	NUM
cblr-3040	228	5	)	)	PUNCT
cblr-3040	228	6	)	)	PUNCT
cblr-3040	228	7	,	,	PUNCT
cblr-3040	228	8	but	but	CCONJ
cblr-3040	228	9	these	these	DET
cblr-3040	228	10	limitations	limitation	NOUN
cblr-3040	228	11	would	would	AUX
cblr-3040	228	12	generally	generally	ADV
cblr-3040	228	13	not	not	PART
cblr-3040	228	14	preclude	preclude	VERB
cblr-3040	228	15	the	the	DET
cblr-3040	228	16	claiming	claiming	NOUN
cblr-3040	228	17	of	of	ADP
cblr-3040	228	18	deductions	deduction	NOUN
cblr-3040	228	19	in	in	ADP
cblr-3040	228	20	respect	respect	NOUN
cblr-3040	228	21	of	of	ADP
cblr-3040	228	22	depreciable	depreciable	ADJ
cblr-3040	228	23	real	real	ADJ
cblr-3040	228	24	estate	estate	NOUN
cblr-3040	228	25	by	by	ADP
cblr-3040	228	26	a	a	DET
cblr-3040	228	27	publiclyheld	publiclyheld	NOUN
cblr-3040	228	28	corporation	corporation	NOUN
cblr-3040	228	29	.	.	PUNCT
cblr-3040	229	1	see	see	VERB
cblr-3040	229	2	i.r.c	i.r.c	NOUN
cblr-3040	229	3	.	.	PUNCT
cblr-3040	230	1	§	§	PROPN
cblr-3040	230	2	§	§	PROPN
cblr-3040	230	3	465(a)(1	465(a)(1	NOUN
cblr-3040	230	4	)	)	PUNCT
cblr-3040	230	5	,	,	PUNCT
cblr-3040	230	6	§	§	PROPN
cblr-3040	230	7	469(a	469(a	PROPN
cblr-3040	230	8	)	)	PUNCT
cblr-3040	230	9	(	(	PUNCT
cblr-3040	230	10	2002	2002	NUM
cblr-3040	230	11	)	)	PUNCT
cblr-3040	230	12	.	.	PUNCT
cblr-3040	231	1	in	in	ADP
cblr-3040	231	2	the	the	DET
cblr-3040	231	3	partnership	partnership	NOUN
cblr-3040	231	4	context	context	NOUN
cblr-3040	231	5	,	,	PUNCT
cblr-3040	231	6	a	a	DET
cblr-3040	231	7	partner	partner	NOUN
cblr-3040	231	8	is	be	AUX
cblr-3040	231	9	allocated	allocate	VERB
cblr-3040	231	10	a	a	DET
cblr-3040	231	11	share	share	NOUN
cblr-3040	231	12	of	of	ADP
cblr-3040	231	13	the	the	DET
cblr-3040	231	14	partnership	partnership	NOUN
cblr-3040	231	15	's	's	PART
cblr-3040	231	16	liabilities	liability	NOUN
cblr-3040	231	17	under	under	ADP
cblr-3040	231	18	i.r.c	i.r.c	NOUN
cblr-3040	231	19	.	.	PUNCT
cblr-3040	232	1	§	§	PROPN
cblr-3040	232	2	752	752	NUM
cblr-3040	232	3	(	(	PUNCT
cblr-3040	232	4	2002	2002	NUM
cblr-3040	232	5	)	)	PUNCT
cblr-3040	232	6	,	,	PUNCT
cblr-3040	232	7	resulting	result	VERB
cblr-3040	232	8	in	in	ADP
cblr-3040	232	9	a	a	DET
cblr-3040	232	10	deemed	deem	VERB
cblr-3040	232	11	contribution	contribution	NOUN
cblr-3040	232	12	of	of	ADP
cblr-3040	232	13	money	money	NOUN
cblr-3040	232	14	by	by	ADP
cblr-3040	232	15	the	the	DET
cblr-3040	232	16	partner	partner	NOUN
cblr-3040	232	17	to	to	ADP
cblr-3040	232	18	the	the	DET
cblr-3040	232	19	partnership	partnership	NOUN
cblr-3040	232	20	,	,	PUNCT
cblr-3040	232	21	thereby	thereby	ADV
cblr-3040	232	22	increasing	increase	VERB
cblr-3040	232	23	the	the	DET
cblr-3040	232	24	partner	partner	NOUN
cblr-3040	232	25	's	's	PART
cblr-3040	232	26	basis	basis	NOUN
cblr-3040	232	27	in	in	ADP
cblr-3040	232	28	its	its	PRON
cblr-3040	232	29	partnership	partnership	NOUN
cblr-3040	232	30	interest	interest	NOUN
cblr-3040	232	31	under	under	ADP
cblr-3040	232	32	i.r.c	i.r.c	NOUN
cblr-3040	232	33	.	.	PUNCT
cblr-3040	233	1	§	§	PROPN
cblr-3040	233	2	705	705	NUM
cblr-3040	233	3	and	and	CCONJ
cblr-3040	233	4	722	722	NUM
cblr-3040	233	5	(	(	PUNCT
cblr-3040	233	6	2002	2002	NUM
cblr-3040	233	7	)	)	PUNCT
cblr-3040	233	8	;	;	PUNCT
cblr-3040	233	9	increased	increase	VERB
cblr-3040	233	10	basis	basis	NOUN
cblr-3040	233	11	,	,	PUNCT
cblr-3040	233	12	in	in	ADP
cblr-3040	233	13	turn	turn	NOUN
cblr-3040	233	14	,	,	PUNCT
cblr-3040	233	15	can	can	AUX
cblr-3040	233	16	result	result	VERB
cblr-3040	233	17	in	in	ADP
cblr-3040	233	18	the	the	DET
cblr-3040	233	19	partner	partner	NOUN
cblr-3040	233	20	's	's	PART
cblr-3040	233	21	ability	ability	NOUN
cblr-3040	233	22	to	to	PART
cblr-3040	233	23	claim	claim	VERB
cblr-3040	233	24	additional	additional	ADJ
cblr-3040	233	25	losses	loss	NOUN
cblr-3040	233	26	or	or	CCONJ
cblr-3040	233	27	receive	receive	VERB
cblr-3040	233	28	tax	tax	NOUN
cblr-3040	233	29	-	-	PUNCT
cblr-3040	233	30	deferred	defer	VERB
cblr-3040	233	31	distributions	distribution	NOUN
cblr-3040	233	32	from	from	ADP
cblr-3040	233	33	the	the	DET
cblr-3040	233	34	partnership	partnership	NOUN
cblr-3040	233	35	.	.	PUNCT
cblr-3040	234	1	see	see	VERB
cblr-3040	234	2	i.r.c	i.r.c	NOUN
cblr-3040	234	3	.	.	PUNCT
cblr-3040	235	1	§	§	PROPN
cblr-3040	235	2	§	§	PROPN
cblr-3040	235	3	704(d	704(d	PROPN
cblr-3040	235	4	)	)	PUNCT
cblr-3040	235	5	,	,	PUNCT
cblr-3040	235	6	731(a	731(a	X
cblr-3040	235	7	)	)	PUNCT
cblr-3040	235	8	(	(	PUNCT
cblr-3040	235	9	2002	2002	NUM
cblr-3040	235	10	)	)	PUNCT
cblr-3040	235	11	.	.	PUNCT
cblr-3040	236	1	27	27	NUM
cblr-3040	236	2	see	see	VERB
cblr-3040	236	3	e	e	NOUN
cblr-3040	236	4	-	-	NOUN
cblr-3040	236	5	mail	mail	NOUN
cblr-3040	236	6	from	from	ADP
cblr-3040	236	7	jack	jack	PROPN
cblr-3040	236	8	murray	murray	PROPN
cblr-3040	236	9	to	to	ADP
cblr-3040	236	10	the	the	DET
cblr-3040	236	11	editor	editor	NOUN
cblr-3040	236	12	of	of	ADP
cblr-3040	236	13	"	"	PUNCT
cblr-3040	236	14	dirt	dirt	NOUN
cblr-3040	236	15	,	,	PUNCT
cblr-3040	236	16	"	"	PUNCT
cblr-3040	236	17	professor	professor	NOUN
cblr-3040	236	18	patrick	patrick	PROPN
cblr-3040	236	19	a.	a.	PROPN
cblr-3040	236	20	randolph	randolph	PROPN
cblr-3040	236	21	,	,	PUNCT
cblr-3040	236	22	jr	jr	PROPN
cblr-3040	236	23	.	.	PROPN
cblr-3040	236	24	,	,	PUNCT
cblr-3040	236	25	of	of	ADP
cblr-3040	236	26	the	the	DET
cblr-3040	236	27	university	university	PROPN
cblr-3040	236	28	of	of	ADP
cblr-3040	236	29	missouri	missouri	PROPN
cblr-3040	236	30	at	at	ADP
cblr-3040	236	31	kansas	kansas	PROPN
cblr-3040	236	32	city	city	PROPN
cblr-3040	236	33	school	school	PROPN
cblr-3040	236	34	of	of	ADP
cblr-3040	236	35	law	law	NOUN
cblr-3040	236	36	;	;	PUNCT
cblr-3040	236	37	re	re	ADP
cblr-3040	236	38	:	:	PUNCT
cblr-3040	236	39	jack	jack	PROPN
cblr-3040	236	40	murray	murray	PROPN
cblr-3040	236	41	on	on	ADP
cblr-3040	236	42	synthetic	synthetic	ADJ
cblr-3040	236	43	leases	lease	NOUN
cblr-3040	236	44	and	and	CCONJ
cblr-3040	236	45	enron	enron	PROPN
cblr-3040	236	46	fallout	fallout	NOUN
cblr-3040	236	47	in	in	ADP
cblr-3040	236	48	general	general	ADJ
cblr-3040	236	49	forwarded	forward	VERB
cblr-3040	236	50	to	to	ADP
cblr-3040	236	51	dirt@listserv.umkc.edu	dirt@listserv.umkc.edu	NOUN
cblr-3040	236	52	on	on	ADP
cblr-3040	236	53	aug	aug	PROPN
cblr-3040	236	54	.	.	PROPN
cblr-3040	236	55	6	6	NUM
cblr-3040	236	56	,	,	PUNCT
cblr-3040	236	57	2002	2002	NUM
cblr-3040	236	58	(	(	PUNCT
cblr-3040	236	59	on	on	ADP
cblr-3040	236	60	file	file	NOUN
cblr-3040	236	61	with	with	ADP
cblr-3040	236	62	author	author	NOUN
cblr-3040	236	63	)	)	PUNCT
cblr-3040	236	64	(	(	PUNCT
cblr-3040	236	65	arguing	argue	VERB
cblr-3040	236	66	that	that	SCONJ
cblr-3040	236	67	synthetic	synthetic	ADJ
cblr-3040	236	68	leases	lease	NOUN
cblr-3040	236	69	are	be	AUX
cblr-3040	236	70	distinguishable	distinguishable	ADJ
cblr-3040	236	71	from	from	ADP
cblr-3040	236	72	"	"	PUNCT
cblr-3040	236	73	the	the	DET
cblr-3040	236	74	the	the	DET
cblr-3040	236	75	obligations	obligation	NOUN
cblr-3040	236	76	involved	involve	VERB
cblr-3040	236	77	as	as	ADP
cblr-3040	236	78	debt	debt	NOUN
cblr-3040	236	79	on	on	ADP
cblr-3040	236	80	the	the	DET
cblr-3040	236	81	balance	balance	NOUN
cblr-3040	236	82	sheet	sheet	NOUN
cblr-3040	236	83	in	in	ADP
cblr-3040	236	84	the	the	DET
cblr-3040	236	85	first	first	ADJ
cblr-3040	236	86	instance	instance	NOUN
cblr-3040	236	87	.	.	PUNCT
cblr-3040	237	1	in	in	ADP
cblr-3040	237	2	essence	essence	NOUN
cblr-3040	237	3	,	,	PUNCT
cblr-3040	237	4	a	a	DET
cblr-3040	237	5	synthetic	synthetic	ADJ
cblr-3040	237	6	lease	lease	NOUN
cblr-3040	237	7	is	be	AUX
cblr-3040	237	8	an	an	DET
cblr-3040	237	9	arrangement	arrangement	NOUN
cblr-3040	237	10	documented	document	VERB
cblr-3040	237	11	(	(	PUNCT
cblr-3040	237	12	mainly	mainly	ADV
cblr-3040	237	13	)	)	PUNCT
cblr-3040	237	14	as	as	ADP
cblr-3040	237	15	a	a	DET
cblr-3040	237	16	"	"	PUNCT
cblr-3040	237	17	lease	lease	NOUN
cblr-3040	237	18	"	"	PUNCT
cblr-3040	237	19	with	with	ADP
cblr-3040	237	20	respect	respect	NOUN
cblr-3040	237	21	to	to	ADP
cblr-3040	237	22	which	which	PRON
cblr-3040	237	23	,	,	PUNCT
cblr-3040	237	24	under	under	ADP
cblr-3040	237	25	prevailing	prevail	VERB
cblr-3040	237	26	interpretations	interpretation	NOUN
cblr-3040	237	27	of	of	ADP
cblr-3040	237	28	tax	tax	NOUN
cblr-3040	237	29	and	and	CCONJ
cblr-3040	237	30	financial	financial	ADJ
cblr-3040	237	31	accounting	accounting	NOUN
cblr-3040	237	32	rules	rule	NOUN
cblr-3040	237	33	,	,	PUNCT
cblr-3040	237	34	a	a	DET
cblr-3040	237	35	company	company	NOUN
cblr-3040	237	36	can	can	AUX
cblr-3040	237	37	simultaneously	simultaneously	ADV
cblr-3040	237	38	treat	treat	VERB
cblr-3040	237	39	itself	itself	PRON
cblr-3040	237	40	as	as	ADP
cblr-3040	237	41	the	the	DET
cblr-3040	237	42	"	"	PUNCT
cblr-3040	237	43	owner	owner	NOUN
cblr-3040	237	44	"	"	PUNCT
cblr-3040	237	45	of	of	ADP
cblr-3040	237	46	a	a	DET
cblr-3040	237	47	building	building	NOUN
cblr-3040	237	48	for	for	ADP
cblr-3040	237	49	income	income	NOUN
cblr-3040	237	50	tax	tax	NOUN
cblr-3040	237	51	purposes	purpose	NOUN
cblr-3040	237	52	,	,	PUNCT
cblr-3040	237	53	but	but	CCONJ
cblr-3040	237	54	merely	merely	ADV
cblr-3040	237	55	a	a	DET
cblr-3040	237	56	"	"	PUNCT
cblr-3040	237	57	tenant	tenant	NOUN
cblr-3040	237	58	"	"	PUNCT
cblr-3040	237	59	under	under	ADP
cblr-3040	237	60	a	a	DET
cblr-3040	237	61	so	so	ADV
cblr-3040	237	62	-	-	PUNCT
cblr-3040	237	63	called	call	VERB
cblr-3040	237	64	"	"	PUNCT
cblr-3040	237	65	operating	operate	VERB
cblr-3040	237	66	lease	lease	NOUN
cblr-3040	237	67	"	"	PUNCT
cblr-3040	237	68	for	for	ADP
cblr-3040	237	69	financial	financial	ADJ
cblr-3040	237	70	accounting	accounting	NOUN
cblr-3040	237	71	purposes.28	purposes.28	NOUN
cblr-3040	237	72	jack	jack	PROPN
cblr-3040	237	73	murray	murray	PROPN
cblr-3040	237	74	,	,	PUNCT
cblr-3040	237	75	a	a	DET
cblr-3040	237	76	noted	note	VERB
cblr-3040	237	77	authority	authority	NOUN
cblr-3040	237	78	on	on	ADP
cblr-3040	237	79	the	the	DET
cblr-3040	237	80	multi	multi	ADJ
cblr-3040	237	81	-	-	ADJ
cblr-3040	237	82	billion	billion	NUM
cblr-3040	237	83	dollar	dollar	NOUN
cblr-3040	237	84	synthetic	synthetic	NOUN
cblr-3040	237	85	lease	lease	NOUN
cblr-3040	237	86	structured	structure	VERB
cblr-3040	237	87	financing	financing	NOUN
cblr-3040	237	88	industry	industry	NOUN
cblr-3040	237	89	which	which	PRON
cblr-3040	237	90	has	have	AUX
cblr-3040	237	91	emerged	emerge	VERB
cblr-3040	237	92	over	over	ADP
cblr-3040	237	93	the	the	DET
cblr-3040	237	94	enron	enron	PROPN
cblr-3040	237	95	off	off	ADP
cblr-3040	237	96	-	-	PUNCT
cblr-3040	237	97	balance	balance	NOUN
cblr-3040	237	98	-	-	PUNCT
cblr-3040	237	99	sheet	sheet	NOUN
cblr-3040	237	100	shenanigans	shenanigan	NOUN
cblr-3040	237	101	"	"	PUNCT
cblr-3040	237	102	and	and	CCONJ
cblr-3040	237	103	observing	observe	VERB
cblr-3040	237	104	that	that	SCONJ
cblr-3040	237	105	"	"	PUNCT
cblr-3040	237	106	credit	credit	NOUN
cblr-3040	237	107	-	-	PUNCT
cblr-3040	237	108	rating	rating	NOUN
cblr-3040	237	109	agencies	agency	NOUN
cblr-3040	237	110	such	such	ADJ
cblr-3040	237	111	as	as	ADP
cblr-3040	237	112	standard	standard	PROPN
cblr-3040	237	113	&	&	CCONJ
cblr-3040	237	114	poor	poor	PROPN
cblr-3040	237	115	's	's	PART
cblr-3040	237	116	,	,	PUNCT
cblr-3040	237	117	moody	moody	NOUN
cblr-3040	237	118	's	's	PART
cblr-3040	237	119	,	,	PUNCT
cblr-3040	237	120	and	and	CCONJ
cblr-3040	237	121	fitch	fitch	VERB
cblr-3040	237	122	already	already	ADV
cblr-3040	237	123	take	take	VERB
cblr-3040	237	124	synthetic	synthetic	ADJ
cblr-3040	237	125	-	-	PUNCT
cblr-3040	237	126	lease	lease	NOUN
cblr-3040	237	127	obligations	obligation	NOUN
cblr-3040	237	128	into	into	ADP
cblr-3040	237	129	account	account	NOUN
cblr-3040	237	130	when	when	SCONJ
cblr-3040	237	131	assessing	assess	VERB
cblr-3040	237	132	a	a	DET
cblr-3040	237	133	corporation	corporation	NOUN
cblr-3040	237	134	's	's	PART
cblr-3040	237	135	creditworthiness	creditworthiness	NOUN
cblr-3040	237	136	"	"	PUNCT
cblr-3040	237	137	)	)	PUNCT
cblr-3040	237	138	.	.	PUNCT
cblr-3040	238	1	murray	murray	PROPN
cblr-3040	238	2	quoted	quote	VERB
cblr-3040	238	3	a	a	DET
cblr-3040	238	4	march	march	NOUN
cblr-3040	238	5	7	7	NUM
cblr-3040	238	6	,	,	PUNCT
cblr-3040	238	7	2002	2002	NUM
cblr-3040	238	8	fitch	fitch	PROPN
cblr-3040	238	9	ratings	rating	NOUN
cblr-3040	238	10	report	report	NOUN
cblr-3040	238	11	which	which	PRON
cblr-3040	238	12	stated	state	VERB
cblr-3040	238	13	:	:	PUNCT
cblr-3040	238	14	when	when	SCONJ
cblr-3040	238	15	rating	rating	NOUN
cblr-3040	238	16	companies	company	NOUN
cblr-3040	238	17	that	that	PRON
cblr-3040	238	18	use	use	VERB
cblr-3040	238	19	synthetic	synthetic	ADJ
cblr-3040	238	20	leases	lease	NOUN
cblr-3040	238	21	,	,	PUNCT
cblr-3040	238	22	fitch	fitch	NOUN
cblr-3040	238	23	ratings	rating	NOUN
cblr-3040	238	24	will	will	AUX
cblr-3040	238	25	effectively	effectively	ADV
cblr-3040	238	26	add	add	VERB
cblr-3040	238	27	the	the	DET
cblr-3040	238	28	financing	financing	NOUN
cblr-3040	238	29	back	back	ADV
cblr-3040	238	30	to	to	ADP
cblr-3040	238	31	the	the	DET
cblr-3040	238	32	balance	balance	NOUN
cblr-3040	238	33	sheet	sheet	NOUN
cblr-3040	238	34	and	and	CCONJ
cblr-3040	238	35	income	income	NOUN
cblr-3040	238	36	statement	statement	NOUN
cblr-3040	238	37	by	by	ADP
cblr-3040	238	38	adjusting	adjust	VERB
cblr-3040	238	39	leverage	leverage	NOUN
cblr-3040	238	40	and	and	CCONJ
cblr-3040	238	41	other	other	ADJ
cblr-3040	238	42	key	key	ADJ
cblr-3040	238	43	credit	credit	NOUN
cblr-3040	238	44	ratios	ratio	NOUN
cblr-3040	238	45	.	.	PUNCT
cblr-3040	239	1	in	in	ADP
cblr-3040	239	2	addition	addition	NOUN
cblr-3040	239	3	,	,	PUNCT
cblr-3040	239	4	fitch	fitch	PROPN
cblr-3040	239	5	may	may	AUX
cblr-3040	239	6	assign	assign	VERB
cblr-3040	239	7	rating	rating	NOUN
cblr-3040	239	8	to	to	ADP
cblr-3040	239	9	the	the	DET
cblr-3040	239	10	lease	lease	NOUN
cblr-3040	239	11	debt	debt	NOUN
cblr-3040	239	12	,	,	PUNCT
cblr-3040	239	13	based	base	VERB
cblr-3040	239	14	on	on	ADP
cblr-3040	239	15	the	the	DET
cblr-3040	239	16	credit	credit	NOUN
cblr-3040	239	17	rating	rating	NOUN
cblr-3040	239	18	of	of	ADP
cblr-3040	239	19	the	the	DET
cblr-3040	239	20	lessee	lessee	NOUN
cblr-3040	239	21	and/or	and/or	CCONJ
cblr-3040	239	22	the	the	DET
cblr-3040	239	23	value	value	NOUN
cblr-3040	239	24	of	of	ADP
cblr-3040	239	25	the	the	DET
cblr-3040	239	26	underlying	underlie	VERB
cblr-3040	239	27	asset(s	asset(s	NOUN
cblr-3040	239	28	)	)	PUNCT
cblr-3040	239	29	.	.	PUNCT
cblr-3040	240	1	fitchratings	fitchrating	NOUN
cblr-3040	240	2	,	,	PUNCT
cblr-3040	240	3	synthetic	synthetic	ADJ
cblr-3040	240	4	leasing	leasing	NOUN
cblr-3040	240	5	,	,	PUNCT
cblr-3040	240	6	mar	mar	PROPN
cblr-3040	240	7	.	.	PROPN
cblr-3040	240	8	7	7	NUM
cblr-3040	240	9	,	,	PUNCT
cblr-3040	240	10	2002	2002	NUM
cblr-3040	240	11	,	,	PUNCT
cblr-3040	240	12	at	at	ADP
cblr-3040	240	13	1	1	NUM
cblr-3040	240	14	(	(	PUNCT
cblr-3040	240	15	on	on	ADP
cblr-3040	240	16	file	file	NOUN
cblr-3040	240	17	with	with	ADP
cblr-3040	240	18	author	author	NOUN
cblr-3040	240	19	)	)	PUNCT
cblr-3040	240	20	,	,	PUNCT
cblr-3040	240	21	available	available	ADJ
cblr-3040	240	22	at	at	ADP
cblr-3040	240	23	http://www.fitchratings.com	http://www.fitchratings.com	PROPN
cblr-3040	240	24	.	.	PUNCT
cblr-3040	241	1	see	see	VERB
cblr-3040	241	2	also	also	ADV
cblr-3040	241	3	marian	marian	PROPN
cblr-3040	241	4	lavelle	lavelle	PROPN
cblr-3040	241	5	&	&	CCONJ
cblr-3040	241	6	leonard	leonard	PROPN
cblr-3040	241	7	weiner	weiner	NOUN
cblr-3040	241	8	,	,	PUNCT
cblr-3040	241	9	lots	lot	NOUN
cblr-3040	241	10	of	of	ADP
cblr-3040	241	11	leasing	lease	VERB
cblr-3040	241	12	trouble	trouble	NOUN
cblr-3040	241	13	,	,	PUNCT
cblr-3040	241	14	u.s	u.s	PROPN
cblr-3040	241	15	.	.	PROPN
cblr-3040	241	16	news	news	PROPN
cblr-3040	241	17	&	&	CCONJ
cblr-3040	241	18	world	world	PROPN
cblr-3040	241	19	rep	rep	PROPN
cblr-3040	241	20	.	.	PROPN
cblr-3040	241	21	,	,	PUNCT
cblr-3040	241	22	feb	feb	PROPN
cblr-3040	241	23	.	.	PROPN
cblr-3040	241	24	18	18	NUM
cblr-3040	241	25	,	,	PUNCT
cblr-3040	241	26	2002	2002	NUM
cblr-3040	241	27	,	,	PUNCT
cblr-3040	241	28	at	at	ADP
cblr-3040	241	29	32	32	NUM
cblr-3040	241	30	(	(	PUNCT
cblr-3040	241	31	arguing	argue	VERB
cblr-3040	241	32	that	that	SCONJ
cblr-3040	241	33	the	the	DET
cblr-3040	241	34	term	term	NOUN
cblr-3040	241	35	"	"	PUNCT
cblr-3040	241	36	synthetic	synthetic	NOUN
cblr-3040	241	37	"	"	PUNCT
cblr-3040	241	38	unjustifiably	unjustifiably	ADV
cblr-3040	241	39	raises	raise	VERB
cblr-3040	241	40	a	a	DET
cblr-3040	241	41	"	"	PUNCT
cblr-3040	241	42	big	big	ADJ
cblr-3040	241	43	red	red	ADJ
cblr-3040	241	44	flag	flag	NOUN
cblr-3040	241	45	"	"	PUNCT
cblr-3040	241	46	that	that	PRON
cblr-3040	241	47	"	"	PUNCT
cblr-3040	241	48	[	[	X
cblr-3040	241	49	i]t	i]t	X
cblr-3040	241	50	's	be	AUX
cblr-3040	241	51	not	not	PART
cblr-3040	241	52	real	real	ADJ
cblr-3040	241	53	"	"	PUNCT
cblr-3040	241	54	and	and	CCONJ
cblr-3040	241	55	that	that	SCONJ
cblr-3040	241	56	"	"	PUNCT
cblr-3040	241	57	such	such	ADJ
cblr-3040	241	58	leases	lease	NOUN
cblr-3040	241	59	are	be	AUX
cblr-3040	241	60	considered	consider	VERB
cblr-3040	241	61	'	'	PUNCT
cblr-3040	241	62	on	on	ADP
cblr-3040	241	63	the	the	DET
cblr-3040	241	64	books	book	NOUN
cblr-3040	241	65	'	'	PUNCT
cblr-3040	241	66	when	when	SCONJ
cblr-3040	241	67	lenders	lender	NOUN
cblr-3040	241	68	and	and	CCONJ
cblr-3040	241	69	credit	credit	NOUN
cblr-3040	241	70	agencies	agency	NOUN
cblr-3040	241	71	evaluate	evaluate	VERB
cblr-3040	241	72	firms	firm	NOUN
cblr-3040	241	73	'	'	PART
cblr-3040	241	74	financial	financial	ADJ
cblr-3040	241	75	strengths	strength	NOUN
cblr-3040	241	76	"	"	PUNCT
cblr-3040	241	77	)	)	PUNCT
cblr-3040	241	78	.	.	PUNCT
cblr-3040	242	1	of	of	ADP
cblr-3040	242	2	course	course	NOUN
cblr-3040	242	3	,	,	PUNCT
cblr-3040	242	4	relying	rely	VERB
cblr-3040	242	5	on	on	ADP
cblr-3040	242	6	rating	rating	NOUN
cblr-3040	242	7	company	company	NOUN
cblr-3040	242	8	reports	report	VERB
cblr-3040	242	9	to	to	PART
cblr-3040	242	10	disseminate	disseminate	VERB
cblr-3040	242	11	information	information	NOUN
cblr-3040	242	12	on	on	ADP
cblr-3040	242	13	the	the	DET
cblr-3040	242	14	effects	effect	NOUN
cblr-3040	242	15	of	of	ADP
cblr-3040	242	16	synthetic	synthetic	ADJ
cblr-3040	242	17	leases	lease	NOUN
cblr-3040	242	18	has	have	VERB
cblr-3040	242	19	its	its	PRON
cblr-3040	242	20	limits	limit	NOUN
cblr-3040	242	21	,	,	PUNCT
cblr-3040	242	22	especially	especially	ADV
cblr-3040	242	23	compared	compare	VERB
cblr-3040	242	24	to	to	ADP
cblr-3040	242	25	actual	actual	ADJ
cblr-3040	242	26	inclusion	inclusion	NOUN
cblr-3040	242	27	of	of	ADP
cblr-3040	242	28	the	the	DET
cblr-3040	242	29	underlying	underlie	VERB
cblr-3040	242	30	debt	debt	NOUN
cblr-3040	242	31	on	on	ADP
cblr-3040	242	32	the	the	DET
cblr-3040	242	33	balance	balance	NOUN
cblr-3040	242	34	sheet	sheet	NOUN
cblr-3040	242	35	.	.	PUNCT
cblr-3040	243	1	the	the	DET
cblr-3040	243	2	analysts	analyst	NOUN
cblr-3040	243	3	who	who	PRON
cblr-3040	243	4	are	be	AUX
cblr-3040	243	5	doing	do	VERB
cblr-3040	243	6	the	the	DET
cblr-3040	243	7	rating	rating	NOUN
cblr-3040	243	8	still	still	ADV
cblr-3040	243	9	have	have	VERB
cblr-3040	243	10	to	to	PART
cblr-3040	243	11	be	be	AUX
cblr-3040	243	12	given	give	VERB
cblr-3040	243	13	sufficient	sufficient	ADJ
cblr-3040	243	14	disclosure	disclosure	NOUN
cblr-3040	243	15	to	to	PART
cblr-3040	243	16	understand	understand	VERB
cblr-3040	243	17	the	the	DET
cblr-3040	243	18	transactions	transaction	NOUN
cblr-3040	243	19	.	.	PUNCT
cblr-3040	244	1	investors	investor	NOUN
cblr-3040	244	2	or	or	CCONJ
cblr-3040	244	3	their	their	PRON
cblr-3040	244	4	representatives	representative	NOUN
cblr-3040	244	5	have	have	VERB
cblr-3040	244	6	to	to	PART
cblr-3040	244	7	obtain	obtain	VERB
cblr-3040	244	8	the	the	DET
cblr-3040	244	9	rating	rating	NOUN
cblr-3040	244	10	companies	company	NOUN
cblr-3040	244	11	'	'	PART
cblr-3040	244	12	reports	report	NOUN
cblr-3040	244	13	and	and	CCONJ
cblr-3040	244	14	work	work	VERB
cblr-3040	244	15	through	through	ADP
cblr-3040	244	16	the	the	DET
cblr-3040	244	17	differences	difference	NOUN
cblr-3040	244	18	from	from	ADP
cblr-3040	244	19	the	the	DET
cblr-3040	244	20	companies	company	NOUN
cblr-3040	244	21	'	'	PART
cblr-3040	244	22	financial	financial	ADJ
cblr-3040	244	23	statement	statement	NOUN
cblr-3040	244	24	figures	figure	NOUN
cblr-3040	244	25	.	.	PUNCT
cblr-3040	245	1	moreover	moreover	ADV
cblr-3040	245	2	,	,	PUNCT
cblr-3040	245	3	there	there	PRON
cblr-3040	245	4	is	be	VERB
cblr-3040	245	5	obviously	obviously	ADV
cblr-3040	245	6	a	a	DET
cblr-3040	245	7	time	time	NOUN
cblr-3040	245	8	lag	lag	NOUN
cblr-3040	245	9	involved	involve	VERB
cblr-3040	245	10	when	when	SCONJ
cblr-3040	245	11	lenders	lender	NOUN
cblr-3040	245	12	and	and	CCONJ
cblr-3040	245	13	rating	rating	NOUN
cblr-3040	245	14	agencies	agency	NOUN
cblr-3040	245	15	(	(	PUNCT
cblr-3040	245	16	not	not	PART
cblr-3040	245	17	to	to	PART
cblr-3040	245	18	mention	mention	VERB
cblr-3040	245	19	less	less	ADV
cblr-3040	245	20	sophisticated	sophisticated	ADJ
cblr-3040	245	21	investors	investor	NOUN
cblr-3040	245	22	)	)	PUNCT
cblr-3040	245	23	have	have	VERB
cblr-3040	245	24	to	to	PART
cblr-3040	245	25	learn	learn	VERB
cblr-3040	245	26	to	to	PART
cblr-3040	245	27	convert	convert	VERB
cblr-3040	245	28	the	the	DET
cblr-3040	245	29	financial	financial	ADJ
cblr-3040	245	30	figures	figure	NOUN
cblr-3040	245	31	actually	actually	ADV
cblr-3040	245	32	used	use	VERB
cblr-3040	245	33	in	in	ADP
cblr-3040	245	34	a	a	DET
cblr-3040	245	35	company	company	NOUN
cblr-3040	245	36	's	's	PART
cblr-3040	245	37	financial	financial	ADJ
cblr-3040	245	38	statements	statement	NOUN
cblr-3040	245	39	to	to	PART
cblr-3040	245	40	reflect	reflect	VERB
cblr-3040	245	41	the	the	DET
cblr-3040	245	42	true	true	ADJ
cblr-3040	245	43	nature	nature	NOUN
cblr-3040	245	44	of	of	ADP
cblr-3040	245	45	a	a	DET
cblr-3040	245	46	complex	complex	ADJ
cblr-3040	245	47	transaction	transaction	NOUN
cblr-3040	245	48	.	.	PUNCT
cblr-3040	246	1	28	28	NUM
cblr-3040	246	2	see	see	VERB
cblr-3040	246	3	little	little	ADJ
cblr-3040	246	4	,	,	PUNCT
cblr-3040	246	5	supra	supra	ADJ
cblr-3040	246	6	note	note	NOUN
cblr-3040	246	7	3	3	NUM
cblr-3040	246	8	,	,	PUNCT
cblr-3040	246	9	at	at	ADP
cblr-3040	246	10	1	1	NUM
cblr-3040	246	11	,	,	PUNCT
cblr-3040	246	12	25	25	NUM
cblr-3040	246	13	-	-	SYM
cblr-3040	246	14	38	38	NUM
cblr-3040	246	15	;	;	PUNCT
cblr-3040	246	16	weidner	weidner	NOUN
cblr-3040	246	17	,	,	PUNCT
cblr-3040	246	18	supra	supra	PROPN
cblr-3040	246	19	note	note	NOUN
cblr-3040	246	20	3	3	NUM
cblr-3040	246	21	,	,	PUNCT
cblr-3040	246	22	at	at	ADP
cblr-3040	246	23	454columbia	454columbia	PROPN
cblr-3040	246	24	business	business	NOUN
cblr-3040	246	25	law	law	NOUN
cblr-3040	246	26	review	review	NOUN
cblr-3040	247	1	[	[	X
cblr-3040	247	2	vol	vol	NOUN
cblr-3040	247	3	.	.	PUNCT
cblr-3040	247	4	2003	2003	NUM
cblr-3040	247	5	no	no	NOUN
cblr-3040	247	6	.	.	PUNCT
cblr-3040	248	1	1:35	1:35	NUM
cblr-3040	248	2	]	]	PUNCT
cblr-3040	248	3	stopping	stop	VERB
cblr-3040	248	4	enron	enron	PROPN
cblr-3040	248	5	end	end	NOUN
cblr-3040	248	6	-	-	PUNCT
cblr-3040	248	7	runs	run	NOUN
cblr-3040	248	8	and	and	CCONJ
cblr-3040	248	9	other	other	ADJ
cblr-3040	248	10	trick	trick	NOUN
cblr-3040	248	11	plays	play	VERB
cblr-3040	248	12	53	53	NUM
cblr-3040	248	13	last	last	ADJ
cblr-3040	248	14	decade	decade	NOUN
cblr-3040	248	15	or	or	CCONJ
cblr-3040	248	16	so	so	ADV
cblr-3040	248	17	,	,	PUNCT
cblr-3040	248	18	described	describe	VERB
cblr-3040	248	19	the	the	DET
cblr-3040	248	20	potential	potential	ADJ
cblr-3040	248	21	utility	utility	NOUN
cblr-3040	248	22	of	of	ADP
cblr-3040	248	23	such	such	DET
cblr-3040	248	24	an	an	DET
cblr-3040	248	25	arrangement	arrangement	NOUN
cblr-3040	248	26	to	to	ADP
cblr-3040	248	27	a	a	DET
cblr-3040	248	28	"	"	PUNCT
cblr-3040	248	29	corporate	corporate	ADJ
cblr-3040	248	30	user	user	NOUN
cblr-3040	248	31	of	of	ADP
cblr-3040	248	32	real	real	ADJ
cblr-3040	248	33	estate	estate	NOUN
cblr-3040	248	34	"	"	PUNCT
cblr-3040	248	35	as	as	SCONJ
cblr-3040	248	36	follows	follow	VERB
cblr-3040	248	37	:	:	PUNCT
cblr-3040	249	1	[	[	X
cblr-3040	249	2	ihf	ihf	PROPN
cblr-3040	249	3	properly	properly	ADV
cblr-3040	249	4	structured	structure	VERB
cblr-3040	249	5	as	as	ADP
cblr-3040	249	6	a	a	DET
cblr-3040	249	7	true	true	ADJ
cblr-3040	249	8	"	"	PUNCT
cblr-3040	249	9	synthetic	synthetic	ADJ
cblr-3040	249	10	"	"	PUNCT
cblr-3040	249	11	leasing	leasing	NOUN
cblr-3040	249	12	transaction	transaction	NOUN
cblr-3040	249	13	,	,	PUNCT
cblr-3040	249	14	the	the	DET
cblr-3040	249	15	lessee	lessee	NOUN
cblr-3040	249	16	/	/	SYM
cblr-3040	249	17	corporate	corporate	ADJ
cblr-3040	249	18	user	user	NOUN
cblr-3040	249	19	will	will	AUX
cblr-3040	249	20	be	be	AUX
cblr-3040	249	21	able	able	ADJ
cblr-3040	249	22	to	to	PART
cblr-3040	249	23	expense	expense	VERB
cblr-3040	249	24	the	the	DET
cblr-3040	249	25	rental	rental	ADJ
cblr-3040	249	26	payments	payment	NOUN
cblr-3040	249	27	it	it	PRON
cblr-3040	249	28	makes	make	VERB
cblr-3040	249	29	to	to	ADP
cblr-3040	249	30	the	the	DET
cblr-3040	249	31	lessor	lessor	NOUN
cblr-3040	249	32	under	under	ADP
cblr-3040	249	33	the	the	DET
cblr-3040	249	34	synthetic	synthetic	ADJ
cblr-3040	249	35	lease	lease	NOUN
cblr-3040	249	36	,	,	PUNCT
cblr-3040	249	37	and	and	CCONJ
cblr-3040	249	38	its	its	PRON
cblr-3040	249	39	balance	balance	NOUN
cblr-3040	249	40	sheet	sheet	NOUN
cblr-3040	249	41	will	will	AUX
cblr-3040	249	42	not	not	PART
cblr-3040	249	43	be	be	AUX
cblr-3040	249	44	marred	mar	VERB
cblr-3040	249	45	by	by	ADP
cblr-3040	249	46	the	the	DET
cblr-3040	249	47	appearance	appearance	NOUN
cblr-3040	249	48	of	of	ADP
cblr-3040	249	49	real	real	ADJ
cblr-3040	249	50	estate	estate	NOUN
cblr-3040	249	51	ownership	ownership	NOUN
cblr-3040	249	52	or	or	CCONJ
cblr-3040	249	53	by	by	ADP
cblr-3040	249	54	the	the	DET
cblr-3040	249	55	existence	existence	NOUN
cblr-3040	249	56	of	of	ADP
cblr-3040	249	57	mortgage	mortgage	NOUN
cblr-3040	249	58	debt	debt	NOUN
cblr-3040	249	59	.	.	PUNCT
cblr-3040	250	1	however	however	ADV
cblr-3040	250	2	,	,	PUNCT
cblr-3040	250	3	the	the	DET
cblr-3040	250	4	lessee	lessee	NOUN
cblr-3040	250	5	/	/	SYM
cblr-3040	250	6	corporate	corporate	ADJ
cblr-3040	250	7	user	user	NOUN
cblr-3040	250	8	will	will	AUX
cblr-3040	250	9	retain	retain	VERB
cblr-3040	250	10	all	all	DET
cblr-3040	250	11	the	the	DET
cblr-3040	250	12	tax	tax	NOUN
cblr-3040	250	13	benefits	benefit	NOUN
cblr-3040	250	14	and	and	CCONJ
cblr-3040	250	15	burdens	burden	NOUN
cblr-3040	250	16	of	of	ADP
cblr-3040	250	17	ownership	ownership	NOUN
cblr-3040	250	18	,	,	PUNCT
cblr-3040	250	19	including	include	VERB
cblr-3040	250	20	the	the	DET
cblr-3040	250	21	ability	ability	NOUN
cblr-3040	250	22	to	to	PART
cblr-3040	250	23	depreciate	depreciate	VERB
cblr-3040	250	24	the	the	DET
cblr-3040	250	25	real	real	ADJ
cblr-3040	250	26	estate	estate	NOUN
cblr-3040	250	27	assets	asset	NOUN
cblr-3040	250	28	and	and	CCONJ
cblr-3040	250	29	obtain	obtain	VERB
cblr-3040	250	30	any	any	DET
cblr-3040	250	31	appreciation	appreciation	NOUN
cblr-3040	250	32	upon	upon	SCONJ
cblr-3040	250	33	a	a	DET
cblr-3040	250	34	subsequent	subsequent	ADJ
cblr-3040	250	35	purchase	purchase	NOUN
cblr-3040	250	36	of	of	ADP
cblr-3040	250	37	the	the	DET
cblr-3040	250	38	real	real	ADJ
cblr-3040	250	39	property	property	NOUN
cblr-3040	250	40	from	from	ADP
cblr-3040	250	41	the	the	DET
cblr-3040	250	42	lessor	lessor	NOUN
cblr-3040	250	43	or	or	CCONJ
cblr-3040	250	44	upon	upon	SCONJ
cblr-3040	250	45	resale	resale	NOUN
cblr-3040	250	46	to	to	ADP
cblr-3040	250	47	a	a	DET
cblr-3040	250	48	third	third	ADJ
cblr-3040	250	49	party.29	party.29	NOUN
cblr-3040	250	50	this	this	PRON
cblr-3040	250	51	have	have	VERB
cblr-3040	250	52	your	your	PRON
cblr-3040	250	53	cake	cake	NOUN
cblr-3040	250	54	and	and	CCONJ
cblr-3040	250	55	eat	eat	VERB
cblr-3040	250	56	it	it	PRON
cblr-3040	250	57	too	too	ADV
cblr-3040	250	58	proposition	proposition	NOUN
cblr-3040	250	59	is	be	AUX
cblr-3040	250	60	reminiscent	reminiscent	ADJ
cblr-3040	250	61	of	of	ADP
cblr-3040	250	62	the	the	DET
cblr-3040	250	63	late	late	ADJ
cblr-3040	250	64	-	-	PUNCT
cblr-3040	250	65	seventies	seventy	NOUN
cblr-3040	250	66	saturday	saturday	PROPN
cblr-3040	250	67	night	night	NOUN
cblr-3040	250	68	live	live	PROPN
cblr-3040	250	69	sketch	sketch	NOUN
cblr-3040	250	70	,	,	PUNCT
cblr-3040	250	71	set	set	VERB
cblr-3040	250	72	in	in	ADP
cblr-3040	250	73	a	a	DET
cblr-3040	250	74	suburban	suburban	ADJ
cblr-3040	250	75	kitchen	kitchen	NOUN
cblr-3040	250	76	,	,	PUNCT
cblr-3040	250	77	in	in	ADP
cblr-3040	250	78	which	which	PRON
cblr-3040	250	79	the	the	DET
cblr-3040	250	80	spokesman	spokesman	NOUN
cblr-3040	250	81	for	for	ADP
cblr-3040	250	82	a	a	DET
cblr-3040	250	83	new	new	ADJ
cblr-3040	250	84	product	product	NOUN
cblr-3040	250	85	convinces	convince	NOUN
cblr-3040	250	86	a	a	DET
cblr-3040	250	87	couple	couple	NOUN
cblr-3040	250	88	that	that	PRON
cblr-3040	250	89	the	the	DET
cblr-3040	250	90	foamy	foamy	ADJ
cblr-3040	250	91	substance	substance	NOUN
cblr-3040	250	92	he	he	PRON
cblr-3040	250	93	is	be	AUX
cblr-3040	250	94	pitching	pitch	VERB
cblr-3040	250	95	does	do	AUX
cblr-3040	250	96	double	double	ADJ
cblr-3040	250	97	duty	duty	NOUN
cblr-3040	250	98	-as	-as	ADP
cblr-3040	250	99	a	a	DET
cblr-3040	250	100	floor	floor	NOUN
cblr-3040	250	101	wax	wax	NOUN
cblr-3040	250	102	and	and	CCONJ
cblr-3040	250	103	a	a	DET
cblr-3040	250	104	dessert	dessert	NOUN
cblr-3040	250	105	topping	top	VERB
cblr-3040	250	106	-concluding	-conclude	VERB
cblr-3040	250	107	:	:	PUNCT
cblr-3040	250	108	"	"	PUNCT
cblr-3040	250	109	new	new	ADJ
cblr-3040	250	110	shimmer	shimmer	ADJ
cblr-3040	250	111	,	,	PUNCT
cblr-3040	250	112	for	for	ADP
cblr-3040	250	113	the	the	DET
cblr-3040	250	114	greatest	great	ADJ
cblr-3040	250	115	shine	shine	NOUN
cblr-3040	250	116	you	you	PRON
cblr-3040	250	117	've	have	AUX
cblr-3040	250	118	ever	ever	ADV
cblr-3040	250	119	tasted!"30	tasted!"30	VERB
cblr-3040	250	120	well	well	ADV
cblr-3040	250	121	,	,	PUNCT
cblr-3040	250	122	it	it	PRON
cblr-3040	250	123	is	be	AUX
cblr-3040	250	124	possible	possible	ADJ
cblr-3040	250	125	shimmer	shimmer	ADJ
cblr-3040	250	126	could	could	AUX
cblr-3040	250	127	legitimately	legitimately	ADV
cblr-3040	250	128	serve	serve	VERB
cblr-3040	250	129	the	the	DET
cblr-3040	250	130	dual	dual	ADJ
cblr-3040	250	131	functions	function	NOUN
cblr-3040	250	132	of	of	ADP
cblr-3040	250	133	floor	floor	NOUN
cblr-3040	250	134	wax	wax	NOUN
cblr-3040	250	135	and	and	CCONJ
cblr-3040	250	136	dessert	dessert	NOUN
cblr-3040	250	137	topping	top	VERB
cblr-3040	250	138	,	,	PUNCT
cblr-3040	250	139	but	but	CCONJ
cblr-3040	250	140	the	the	DET
cblr-3040	250	141	prudent	prudent	ADJ
cblr-3040	250	142	consumer	consumer	NOUN
cblr-3040	250	143	would	would	AUX
cblr-3040	250	144	investigate	investigate	VERB
cblr-3040	250	145	further	far	ADV
cblr-3040	250	146	before	before	ADP
cblr-3040	250	147	mopping	mop	VERB
cblr-3040	250	148	or	or	CCONJ
cblr-3040	250	149	ingesting	ingest	VERB
cblr-3040	250	150	.	.	PUNCT
cblr-3040	251	1	the	the	DET
cblr-3040	251	2	same	same	ADJ
cblr-3040	251	3	can	can	AUX
cblr-3040	251	4	be	be	AUX
cblr-3040	251	5	said	say	VERB
cblr-3040	251	6	of	of	ADP
cblr-3040	251	7	synthetic	synthetic	ADJ
cblr-3040	251	8	lease	lease	NOUN
cblr-3040	251	9	arrangements	arrangement	NOUN
cblr-3040	251	10	.	.	PUNCT
cblr-3040	252	1	they	they	PRON
cblr-3040	252	2	sound	sound	VERB
cblr-3040	252	3	too	too	ADV
cblr-3040	252	4	good	good	ADJ
cblr-3040	252	5	to	to	PART
cblr-3040	252	6	be	be	AUX
cblr-3040	252	7	true	true	ADJ
cblr-3040	252	8	,	,	PUNCT
cblr-3040	252	9	and	and	CCONJ
cblr-3040	252	10	accordingly	accordingly	ADV
cblr-3040	252	11	warrant	warrant	VERB
cblr-3040	252	12	special	special	ADJ
cblr-3040	252	13	scrutiny	scrutiny	NOUN
cblr-3040	252	14	by	by	ADP
cblr-3040	252	15	the	the	DET
cblr-3040	252	16	various	various	ADJ
cblr-3040	252	17	institutions	institution	NOUN
cblr-3040	252	18	charged	charge	VERB
cblr-3040	252	19	with	with	ADP
cblr-3040	252	20	setting	set	VERB
cblr-3040	252	21	accounting	accounting	NOUN
cblr-3040	252	22	standards	standard	NOUN
cblr-3040	252	23	,	,	PUNCT
cblr-3040	252	24	29	29	NUM
cblr-3040	252	25	murray	murray	NOUN
cblr-3040	252	26	,	,	PUNCT
cblr-3040	252	27	supra	supra	PROPN
cblr-3040	252	28	note	note	NOUN
cblr-3040	252	29	3	3	NUM
cblr-3040	252	30	,	,	PUNCT
cblr-3040	252	31	at	at	ADP
cblr-3040	252	32	194	194	NUM
cblr-3040	252	33	-	-	SYM
cblr-3040	252	34	195	195	NUM
cblr-3040	252	35	(	(	PUNCT
cblr-3040	252	36	emphasis	emphasis	NOUN
cblr-3040	252	37	added	add	VERB
cblr-3040	252	38	)	)	PUNCT
cblr-3040	252	39	.	.	PUNCT
cblr-3040	253	1	murray	murray	PROPN
cblr-3040	253	2	has	have	AUX
cblr-3040	253	3	more	more	ADV
cblr-3040	253	4	recently	recently	ADV
cblr-3040	253	5	stated	state	VERB
cblr-3040	253	6	that	that	SCONJ
cblr-3040	253	7	synthetic	synthetic	ADJ
cblr-3040	253	8	leases	lease	NOUN
cblr-3040	253	9	"	"	PUNCT
cblr-3040	253	10	are	be	AUX
cblr-3040	253	11	based	base	VERB
cblr-3040	253	12	on	on	ADP
cblr-3040	253	13	the	the	DET
cblr-3040	253	14	strange	strange	ADJ
cblr-3040	253	15	fiction	fiction	NOUN
cblr-3040	253	16	-which	-which	NOUN
cblr-3040	253	17	i	i	PRON
cblr-3040	253	18	have	have	AUX
cblr-3040	253	19	never	never	ADV
cblr-3040	253	20	fully	fully	ADV
cblr-3040	253	21	comprehended	comprehend	VERB
cblr-3040	253	22	-that	-that	PROPN
cblr-3040	253	23	the	the	DET
cblr-3040	253	24	transaction	transaction	NOUN
cblr-3040	253	25	is	be	AUX
cblr-3040	253	26	an	an	DET
cblr-3040	253	27	operating	operating	NOUN
cblr-3040	253	28	lease	lease	NOUN
cblr-3040	253	29	for	for	ADP
cblr-3040	253	30	financial	financial	ADJ
cblr-3040	253	31	accounting	accounting	NOUN
cblr-3040	253	32	purposes	purpose	NOUN
cblr-3040	253	33	and	and	CCONJ
cblr-3040	253	34	a	a	DET
cblr-3040	253	35	capital	capital	NOUN
cblr-3040	253	36	lease	lease	NOUN
cblr-3040	253	37	for	for	ADP
cblr-3040	253	38	all	all	DET
cblr-3040	253	39	other	other	ADJ
cblr-3040	253	40	purposes	purpose	NOUN
cblr-3040	253	41	"	"	PUNCT
cblr-3040	253	42	and	and	CCONJ
cblr-3040	253	43	that	that	SCONJ
cblr-3040	253	44	"	"	PUNCT
cblr-3040	253	45	[	[	PUNCT
cblr-3040	253	46	aiccurate	aiccurate	NOUN
cblr-3040	253	47	and	and	CCONJ
cblr-3040	253	48	complete	complete	ADJ
cblr-3040	253	49	disclosure	disclosure	NOUN
cblr-3040	253	50	is	be	AUX
cblr-3040	253	51	the	the	DET
cblr-3040	253	52	key	key	NOUN
cblr-3040	253	53	,	,	PUNCT
cblr-3040	253	54	and	and	CCONJ
cblr-3040	253	55	it	it	PRON
cblr-3040	253	56	is	be	AUX
cblr-3040	253	57	certainly	certainly	ADV
cblr-3040	253	58	true	true	ADJ
cblr-3040	253	59	reforms	reform	NOUN
cblr-3040	253	60	are	be	AUX
cblr-3040	253	61	necessary	necessary	ADJ
cblr-3040	253	62	in	in	ADP
cblr-3040	253	63	this	this	DET
cblr-3040	253	64	area	area	NOUN
cblr-3040	253	65	,	,	PUNCT
cblr-3040	253	66	"	"	PUNCT
cblr-3040	253	67	though	though	SCONJ
cblr-3040	253	68	stressing	stress	VERB
cblr-3040	253	69	that	that	SCONJ
cblr-3040	253	70	synthetic	synthetic	ADJ
cblr-3040	253	71	leases	lease	NOUN
cblr-3040	253	72	have	have	AUX
cblr-3040	253	73	been	be	AUX
cblr-3040	253	74	legally	legally	ADV
cblr-3040	253	75	used	use	VERB
cblr-3040	253	76	for	for	ADP
cblr-3040	253	77	legitimate	legitimate	ADJ
cblr-3040	253	78	purposes	purpose	NOUN
cblr-3040	253	79	despite	despite	SCONJ
cblr-3040	253	80	the	the	DET
cblr-3040	253	81	book	book	NOUN
cblr-3040	253	82	-	-	PUNCT
cblr-3040	253	83	tax	tax	NOUN
cblr-3040	253	84	accounting	accounting	NOUN
cblr-3040	253	85	divergence	divergence	NOUN
cblr-3040	253	86	.	.	PUNCT
cblr-3040	254	1	e	e	X
cblr-3040	254	2	-	-	NOUN
cblr-3040	254	3	mail	mail	NOUN
cblr-3040	254	4	from	from	ADP
cblr-3040	254	5	jack	jack	PROPN
cblr-3040	254	6	murray	murray	PROPN
cblr-3040	254	7	to	to	ADP
cblr-3040	254	8	the	the	DET
cblr-3040	254	9	editor	editor	NOUN
cblr-3040	254	10	of	of	ADP
cblr-3040	254	11	dirt	dirt	NOUN
cblr-3040	254	12	,	,	PUNCT
cblr-3040	254	13	professor	professor	PROPN
cblr-3040	254	14	randolph	randolph	PROPN
cblr-3040	254	15	;	;	PUNCT
cblr-3040	254	16	re	re	ADP
cblr-3040	254	17	:	:	PUNCT
cblr-3040	254	18	new	new	ADJ
cblr-3040	254	19	accounting	accounting	NOUN
cblr-3040	254	20	rules	rule	NOUN
cblr-3040	254	21	and	and	CCONJ
cblr-3040	254	22	synthetic	synthetic	ADJ
cblr-3040	254	23	leases	lease	NOUN
cblr-3040	254	24	forwarded	forward	VERB
cblr-3040	254	25	to	to	ADP
cblr-3040	254	26	dirtlistserve@umkc.edu	dirtlistserve@umkc.edu	PROPN
cblr-3040	254	27	on	on	ADP
cblr-3040	254	28	feb	feb	PROPN
cblr-3040	254	29	.	.	PROPN
cblr-3040	254	30	15	15	NUM
cblr-3040	254	31	,	,	PUNCT
cblr-3040	254	32	2002	2002	NUM
cblr-3040	254	33	(	(	PUNCT
cblr-3040	254	34	on	on	ADP
cblr-3040	254	35	file	file	NOUN
cblr-3040	254	36	with	with	ADP
cblr-3040	254	37	author	author	NOUN
cblr-3040	254	38	)	)	PUNCT
cblr-3040	254	39	;	;	PUNCT
cblr-3040	254	40	see	see	VERB
cblr-3040	254	41	also	also	ADV
cblr-3040	254	42	dirt	dirt	NOUN
cblr-3040	254	43	at	at	ADP
cblr-3040	254	44	http://www.umkc.edu/dirt	http://www.umkc.edu/dirt	PROPN
cblr-3040	254	45	.	.	PROPN
cblr-3040	255	1	3	3	NUM
cblr-3040	255	2	saturday	saturday	PROPN
cblr-3040	255	3	night	night	NOUN
cblr-3040	255	4	live	live	VERB
cblr-3040	255	5	:	:	PUNCT
cblr-3040	255	6	shimmer	shimmer	ADJ
cblr-3040	255	7	,	,	PUNCT
cblr-3040	255	8	supra	supra	ADJ
cblr-3040	255	9	note	note	NOUN
cblr-3040	255	10	22	22	NUM
cblr-3040	255	11	.	.	PUNCT
cblr-3040	256	1	columbia	columbia	PROPN
cblr-3040	256	2	business	business	PROPN
cblr-3040	256	3	law	law	PROPN
cblr-3040	256	4	review	review	NOUN
cblr-3040	256	5	regulating	regulate	VERB
cblr-3040	256	6	full	full	ADJ
cblr-3040	256	7	and	and	CCONJ
cblr-3040	256	8	fair	fair	ADJ
cblr-3040	256	9	disclosure	disclosure	NOUN
cblr-3040	256	10	of	of	ADP
cblr-3040	256	11	the	the	DET
cblr-3040	256	12	financial	financial	ADJ
cblr-3040	256	13	condition	condition	NOUN
cblr-3040	256	14	of	of	ADP
cblr-3040	256	15	public	public	ADJ
cblr-3040	256	16	companies	company	NOUN
cblr-3040	256	17	,	,	PUNCT
cblr-3040	256	18	and	and	CCONJ
cblr-3040	256	19	administering	administer	VERB
cblr-3040	256	20	the	the	DET
cblr-3040	256	21	income	income	NOUN
cblr-3040	256	22	tax	tax	NOUN
cblr-3040	256	23	system	system	NOUN
cblr-3040	256	24	.	.	PUNCT
cblr-3040	257	1	2	2	X
cblr-3040	257	2	.	.	X
cblr-3040	257	3	the	the	DET
cblr-3040	257	4	central	central	ADJ
cblr-3040	257	5	components	component	NOUN
cblr-3040	257	6	of	of	ADP
cblr-3040	257	7	the	the	DET
cblr-3040	257	8	arrangement	arrangement	NOUN
cblr-3040	257	9	a	a	DET
cblr-3040	257	10	synthetic	synthetic	ADJ
cblr-3040	257	11	lease	lease	NOUN
cblr-3040	257	12	transaction	transaction	NOUN
cblr-3040	257	13	involves	involve	VERB
cblr-3040	257	14	a	a	DET
cblr-3040	257	15	substantial	substantial	ADJ
cblr-3040	257	16	amount	amount	NOUN
cblr-3040	257	17	of	of	ADP
cblr-3040	257	18	paperwork	paperwork	NOUN
cblr-3040	257	19	and	and	CCONJ
cblr-3040	257	20	numerous	numerous	ADJ
cblr-3040	257	21	complexities	complexity	NOUN
cblr-3040	257	22	.	.	PUNCT
cblr-3040	258	1	1	1	NUM
cblr-3040	258	2	specifics	specific	NOUN
cblr-3040	258	3	can	can	AUX
cblr-3040	258	4	certainly	certainly	ADV
cblr-3040	258	5	deviate	deviate	VERB
cblr-3040	258	6	quite	quite	DET
cblr-3040	258	7	a	a	DET
cblr-3040	258	8	bit	bit	NOUN
cblr-3040	258	9	from	from	ADP
cblr-3040	258	10	deal	deal	NOUN
cblr-3040	258	11	to	to	ADP
cblr-3040	258	12	deal	deal	VERB
cblr-3040	258	13	.	.	PUNCT
cblr-3040	259	1	the	the	DET
cblr-3040	259	2	central	central	ADJ
cblr-3040	259	3	components	component	NOUN
cblr-3040	259	4	of	of	ADP
cblr-3040	259	5	a	a	DET
cblr-3040	259	6	typical	typical	ADJ
cblr-3040	259	7	synthetic	synthetic	ADJ
cblr-3040	259	8	lease	lease	NOUN
cblr-3040	259	9	arrangement	arrangement	NOUN
cblr-3040	259	10	can	can	AUX
cblr-3040	259	11	,	,	PUNCT
cblr-3040	259	12	however	however	ADV
cblr-3040	259	13	,	,	PUNCT
cblr-3040	259	14	be	be	AUX
cblr-3040	259	15	summarized	summarize	VERB
cblr-3040	259	16	as	as	SCONJ
cblr-3040	259	17	follows	follow	VERB
cblr-3040	259	18	:	:	PUNCT
cblr-3040	259	19	(	(	PUNCT
cblr-3040	259	20	i	i	NOUN
cblr-3040	259	21	)	)	PUNCT
cblr-3040	259	22	a	a	DET
cblr-3040	259	23	"	"	PUNCT
cblr-3040	259	24	special	special	ADJ
cblr-3040	259	25	purpose	purpose	NOUN
cblr-3040	259	26	entity	entity	NOUN
cblr-3040	259	27	"	"	PUNCT
cblr-3040	259	28	(	(	PUNCT
cblr-3040	259	29	"	"	PUNCT
cblr-3040	259	30	spe")32	spe")32	NOUN
cblr-3040	259	31	is	be	AUX
cblr-3040	259	32	formed	form	VERB
cblr-3040	259	33	to	to	PART
cblr-3040	259	34	be	be	AUX
cblr-3040	259	35	(	(	PUNCT
cblr-3040	259	36	on	on	ADP
cblr-3040	259	37	paper	paper	NOUN
cblr-3040	259	38	)	)	PUNCT
cblr-3040	259	39	the	the	DET
cblr-3040	259	40	owner	owner	NOUN
cblr-3040	259	41	and	and	CCONJ
cblr-3040	259	42	lessor	lessor	NOUN
cblr-3040	259	43	of	of	ADP
cblr-3040	259	44	a	a	DET
cblr-3040	259	45	facility	facility	NOUN
cblr-3040	259	46	(	(	PUNCT
cblr-3040	259	47	often	often	ADV
cblr-3040	259	48	a	a	DET
cblr-3040	259	49	real	real	ADJ
cblr-3040	259	50	estate	estate	NOUN
cblr-3040	259	51	project	project	NOUN
cblr-3040	259	52	to	to	PART
cblr-3040	259	53	be	be	AUX
cblr-3040	259	54	occupied	occupy	VERB
cblr-3040	259	55	by	by	ADP
cblr-3040	259	56	only	only	ADV
cblr-3040	259	57	the	the	DET
cblr-3040	259	58	corporate	corporate	ADJ
cblr-3040	259	59	user	user	NOUN
cblr-3040	259	60	)	)	PUNCT
cblr-3040	259	61	;	;	PUNCT
cblr-3040	259	62	(	(	PUNCT
cblr-3040	259	63	ii	ii	X
cblr-3040	259	64	)	)	PUNCT
cblr-3040	259	65	the	the	DET
cblr-3040	259	66	spe	spe	PROPN
cblr-3040	259	67	enters	enter	VERB
cblr-3040	259	68	into	into	ADP
cblr-3040	259	69	contracts	contract	NOUN
cblr-3040	259	70	for	for	ADP
cblr-3040	259	71	the	the	DET
cblr-3040	259	72	acquisition	acquisition	NOUN
cblr-3040	259	73	and/or	and/or	CCONJ
cblr-3040	259	74	construction	construction	NOUN
cblr-3040	259	75	of	of	ADP
cblr-3040	259	76	the	the	DET
cblr-3040	259	77	facility	facility	NOUN
cblr-3040	259	78	and	and	CCONJ
cblr-3040	259	79	is	be	AUX
cblr-3040	259	80	(	(	PUNCT
cblr-3040	259	81	again	again	ADV
cblr-3040	259	82	,	,	PUNCT
cblr-3040	259	83	on	on	ADP
cblr-3040	259	84	paper	paper	NOUN
cblr-3040	259	85	)	)	PUNCT
cblr-3040	259	86	the	the	DET
cblr-3040	259	87	borrower	borrower	NOUN
cblr-3040	259	88	of	of	ADP
cblr-3040	259	89	associated	associated	ADJ
cblr-3040	259	90	mortgage	mortgage	NOUN
cblr-3040	259	91	financing	financing	NOUN
cblr-3040	259	92	,	,	PUNCT
cblr-3040	259	93	though	though	SCONJ
cblr-3040	259	94	the	the	DET
cblr-3040	259	95	corporate	corporate	ADJ
cblr-3040	259	96	user	user	NOUN
cblr-3040	259	97	/	/	SYM
cblr-3040	259	98	lessee	lessee	NOUN
cblr-3040	259	99	may	may	AUX
cblr-3040	259	100	be	be	AUX
cblr-3040	259	101	designated	designate	VERB
cblr-3040	259	102	as	as	ADP
cblr-3040	259	103	the	the	DET
cblr-3040	259	104	spe	spe	NOUN
cblr-3040	259	105	's	's	PART
cblr-3040	259	106	agent	agent	NOUN
cblr-3040	259	107	with	with	ADP
cblr-3040	259	108	respect	respect	NOUN
cblr-3040	259	109	to	to	ADP
cblr-3040	259	110	certain	certain	ADJ
cblr-3040	259	111	construction	construction	NOUN
cblr-3040	259	112	supervision	supervision	NOUN
cblr-3040	259	113	matters	matter	NOUN
cblr-3040	259	114	;	;	PUNCT
cblr-3040	259	115	3	3	NUM
cblr-3040	259	116	(	(	PUNCT
cblr-3040	259	117	iii	iii	NOUN
cblr-3040	259	118	)	)	PUNCT
cblr-3040	259	119	the	the	DET
cblr-3040	259	120	spe	spe	PROPN
cblr-3040	259	121	enters	enter	VERB
cblr-3040	259	122	into	into	ADP
cblr-3040	259	123	a	a	DET
cblr-3040	259	124	relatively	relatively	ADV
cblr-3040	259	125	short	short	ADJ
cblr-3040	259	126	-	-	PUNCT
cblr-3040	259	127	term	term	NOUN
cblr-3040	259	128	lease	lease	NOUN
cblr-3040	259	129	(	(	PUNCT
cblr-3040	259	130	usually	usually	ADV
cblr-3040	259	131	not	not	PART
cblr-3040	259	132	exceeding	exceed	VERB
cblr-3040	259	133	ten	ten	NUM
cblr-3040	259	134	years	year	NOUN
cblr-3040	259	135	)	)	PUNCT
cblr-3040	259	136	with	with	ADP
cblr-3040	259	137	the	the	DET
cblr-3040	259	138	high	high	ADJ
cblr-3040	259	139	credit	credit	NOUN
cblr-3040	259	140	rating	rating	NOUN
cblr-3040	259	141	corporate	corporate	ADJ
cblr-3040	259	142	user	user	NOUN
cblr-3040	259	143	,	,	PUNCT
cblr-3040	259	144	which	which	PRON
cblr-3040	259	145	calls	call	VERB
cblr-3040	259	146	for	for	ADP
cblr-3040	259	147	lessee	lessee	NOUN
cblr-3040	259	148	payment	payment	NOUN
cblr-3040	259	149	obligations	obligation	NOUN
cblr-3040	259	150	set	set	VERB
cblr-3040	259	151	in	in	ADP
cblr-3040	259	152	amounts	amount	NOUN
cblr-3040	259	153	and	and	CCONJ
cblr-3040	259	154	timing	timing	NOUN
cblr-3040	259	155	that	that	PRON
cblr-3040	259	156	provide	provide	VERB
cblr-3040	259	157	comfort	comfort	NOUN
cblr-3040	259	158	to	to	ADP
cblr-3040	259	159	the	the	DET
cblr-3040	259	160	mortgage	mortgage	NOUN
cblr-3040	259	161	lender	lender	NOUN
cblr-3040	259	162	that	that	PRON
cblr-3040	259	163	the	the	DET
cblr-3040	259	164	principal	principal	NOUN
cblr-3040	259	165	and	and	CCONJ
cblr-3040	259	166	interest	interest	NOUN
cblr-3040	259	167	on	on	ADP
cblr-3040	259	168	the	the	DET
cblr-3040	259	169	mortgage	mortgage	NOUN
cblr-3040	259	170	loan	loan	NOUN
cblr-3040	259	171	will	will	AUX
cblr-3040	259	172	be	be	AUX
cblr-3040	259	173	timely	timely	ADV
cblr-3040	259	174	paid	pay	VERB
cblr-3040	259	175	,	,	PUNCT
cblr-3040	259	176	and	and	CCONJ
cblr-3040	259	177	allocates	allocate	NOUN
cblr-3040	259	178	to	to	ADP
cblr-3040	259	179	the	the	DET
cblr-3040	259	180	corporate	corporate	ADJ
cblr-3040	259	181	user	user	NOUN
cblr-3040	259	182	/	/	SYM
cblr-3040	259	183	lessee	lessee	NOUN
cblr-3040	259	184	the	the	DET
cblr-3040	259	185	responsibility	responsibility	NOUN
cblr-3040	259	186	to	to	PART
cblr-3040	259	187	pay	pay	VERB
cblr-3040	259	188	virtually	virtually	ADV
cblr-3040	259	189	all	all	DET
cblr-3040	259	190	material	material	NOUN
cblr-3040	259	191	expenses	expense	NOUN
cblr-3040	259	192	and	and	CCONJ
cblr-3040	259	193	bear	bear	VERB
cblr-3040	259	194	various	various	ADJ
cblr-3040	259	195	risks	risk	NOUN
cblr-3040	259	196	associated	associate	VERB
cblr-3040	259	197	with	with	ADP
cblr-3040	259	198	the	the	DET
cblr-3040	259	199	property;34	property;34	NOUN
cblr-3040	259	200	and	and	CCONJ
cblr-3040	259	201	31	31	NUM
cblr-3040	259	202	for	for	ADP
cblr-3040	259	203	a	a	DET
cblr-3040	259	204	recent	recent	ADJ
cblr-3040	259	205	,	,	PUNCT
cblr-3040	259	206	comprehensive	comprehensive	ADJ
cblr-3040	259	207	explanation	explanation	NOUN
cblr-3040	259	208	of	of	ADP
cblr-3040	259	209	various	various	ADJ
cblr-3040	259	210	details	detail	NOUN
cblr-3040	259	211	of	of	ADP
cblr-3040	259	212	the	the	DET
cblr-3040	259	213	issues	issue	NOUN
cblr-3040	259	214	,	,	PUNCT
cblr-3040	259	215	techniques	technique	NOUN
cblr-3040	259	216	and	and	CCONJ
cblr-3040	259	217	documents	document	NOUN
cblr-3040	259	218	involved	involve	VERB
cblr-3040	259	219	in	in	ADP
cblr-3040	259	220	synthetic	synthetic	ADJ
cblr-3040	259	221	leasing	leasing	NOUN
cblr-3040	259	222	,	,	PUNCT
cblr-3040	259	223	see	see	VERB
cblr-3040	259	224	little	little	ADJ
cblr-3040	259	225	,	,	PUNCT
cblr-3040	259	226	supra	supra	ADJ
cblr-3040	259	227	note	note	NOUN
cblr-3040	259	228	3	3	NUM
cblr-3040	259	229	.	.	SYM
cblr-3040	259	230	32	32	NUM
cblr-3040	259	231	see	see	VERB
cblr-3040	259	232	generally	generally	ADV
cblr-3040	259	233	john	john	PROPN
cblr-3040	259	234	c.	c.	PROPN
cblr-3040	259	235	murray	murray	PROPN
cblr-3040	259	236	,	,	PUNCT
cblr-3040	259	237	use	use	NOUN
cblr-3040	259	238	of	of	ADP
cblr-3040	259	239	special	special	ADJ
cblr-3040	259	240	purpose	purpose	NOUN
cblr-3040	259	241	entities	entity	NOUN
cblr-3040	259	242	in	in	ADP
cblr-3040	259	243	synthetic	synthetic	ADJ
cblr-3040	259	244	leasing	leasing	NOUN
cblr-3040	259	245	transactions	transaction	NOUN
cblr-3040	259	246	(	(	PUNCT
cblr-3040	259	247	2000	2000	NUM
cblr-3040	259	248	)	)	PUNCT
cblr-3040	259	249	at	at	ADP
cblr-3040	259	250	http://www.firstam.com/faf/html/	http://www.firstam.com/faf/html/	PROPN
cblr-3040	259	251	cust	cust	PROPN
cblr-3040	259	252	/	/	SYM
cblr-3040	259	253	jm	jm	NOUN
cblr-3040	259	254	-	-	PUNCT
cblr-3040	259	255	entities	entity	NOUN
cblr-3040	259	256	-	-	PUNCT
cblr-3040	259	257	outline.html	outline.html	NUM
cblr-3040	259	258	;	;	PUNCT
cblr-3040	259	259	murray	murray	PROPN
cblr-3040	259	260	,	,	PUNCT
cblr-3040	259	261	supra	supra	PROPN
cblr-3040	259	262	note	note	NOUN
cblr-3040	259	263	3	3	NUM
cblr-3040	259	264	,	,	PUNCT
cblr-3040	259	265	at	at	ADP
cblr-3040	259	266	200	200	NUM
cblr-3040	259	267	-	-	SYM
cblr-3040	259	268	209	209	NUM
cblr-3040	259	269	;	;	PUNCT
cblr-3040	259	270	weidner	weidner	NOUN
cblr-3040	259	271	,	,	PUNCT
cblr-3040	259	272	supra	supra	PROPN
cblr-3040	259	273	note	note	NOUN
cblr-3040	259	274	3	3	NUM
cblr-3040	259	275	,	,	PUNCT
cblr-3040	259	276	at	at	ADP
cblr-3040	259	277	459	459	NUM
cblr-3040	259	278	-	-	SYM
cblr-3040	259	279	462	462	NUM
cblr-3040	259	280	;	;	PUNCT
cblr-3040	259	281	little	little	ADJ
cblr-3040	259	282	,	,	PUNCT
cblr-3040	259	283	supra	supra	ADJ
cblr-3040	259	284	note	note	NOUN
cblr-3040	259	285	3	3	NUM
cblr-3040	259	286	,	,	PUNCT
cblr-3040	259	287	at	at	ADP
cblr-3040	259	288	7	7	NUM
cblr-3040	259	289	-	-	SYM
cblr-3040	259	290	15	15	NUM
cblr-3040	259	291	.	.	PUNCT
cblr-3040	260	1	see	see	VERB
cblr-3040	260	2	also	also	ADV
cblr-3040	260	3	nesvold	nesvold	ADJ
cblr-3040	260	4	,	,	PUNCT
cblr-3040	260	5	supra	supra	PROPN
cblr-3040	260	6	note	note	NOUN
cblr-3040	260	7	3	3	NUM
cblr-3040	260	8	,	,	PUNCT
cblr-3040	260	9	at	at	ADP
cblr-3040	260	10	90	90	NUM
cblr-3040	260	11	nn.32	nn.32	NOUN
cblr-3040	260	12	-	-	NUM
cblr-3040	260	13	38	38	NUM
cblr-3040	260	14	and	and	CCONJ
cblr-3040	260	15	accompanying	accompany	VERB
cblr-3040	260	16	text	text	NOUN
cblr-3040	260	17	(	(	PUNCT
cblr-3040	260	18	citing	cite	VERB
cblr-3040	260	19	various	various	ADJ
cblr-3040	260	20	sources	source	NOUN
cblr-3040	260	21	in	in	ADP
cblr-3040	260	22	support	support	NOUN
cblr-3040	260	23	of	of	ADP
cblr-3040	260	24	the	the	DET
cblr-3040	260	25	proposition	proposition	NOUN
cblr-3040	260	26	that	that	SCONJ
cblr-3040	260	27	many	many	ADJ
cblr-3040	260	28	spe	spe	NOUN
cblr-3040	260	29	-	-	NOUN
cblr-3040	260	30	lessors	lessor	NOUN
cblr-3040	260	31	are	be	AUX
cblr-3040	260	32	subsidiaries	subsidiary	NOUN
cblr-3040	260	33	of	of	ADP
cblr-3040	260	34	lenders	lender	NOUN
cblr-3040	260	35	providing	provide	VERB
cblr-3040	260	36	financing	financing	NOUN
cblr-3040	260	37	to	to	ADP
cblr-3040	260	38	the	the	DET
cblr-3040	260	39	transaction	transaction	NOUN
cblr-3040	260	40	)	)	PUNCT
cblr-3040	260	41	.	.	PUNCT
cblr-3040	261	1	"	"	PUNCT
cblr-3040	261	2	see	see	VERB
cblr-3040	261	3	little	little	ADJ
cblr-3040	261	4	,	,	PUNCT
cblr-3040	261	5	supra	supra	ADJ
cblr-3040	261	6	note	note	NOUN
cblr-3040	261	7	3	3	NUM
cblr-3040	261	8	,	,	PUNCT
cblr-3040	261	9	at	at	ADP
cblr-3040	261	10	4	4	NUM
cblr-3040	261	11	-	-	SYM
cblr-3040	261	12	5	5	NUM
cblr-3040	261	13	.	.	NOUN
cblr-3040	261	14	14	14	NUM
cblr-3040	261	15	see	see	VERB
cblr-3040	261	16	i	i	PRON
cblr-3040	261	17	d.	d.	PROPN
cblr-3040	261	18	at	at	ADP
cblr-3040	261	19	2	2	NUM
cblr-3040	261	20	-	-	SYM
cblr-3040	261	21	6	6	NUM
cblr-3040	261	22	,	,	PUNCT
cblr-3040	261	23	18	18	NUM
cblr-3040	261	24	-	-	SYM
cblr-3040	261	25	19	19	NUM
cblr-3040	261	26	;	;	PUNCT
cblr-3040	261	27	murray	murray	PROPN
cblr-3040	261	28	,	,	PUNCT
cblr-3040	261	29	supra	supra	PROPN
cblr-3040	261	30	note	note	NOUN
cblr-3040	261	31	3	3	NUM
cblr-3040	261	32	,	,	PUNCT
cblr-3040	261	33	at	at	ADP
cblr-3040	261	34	194	194	NUM
cblr-3040	261	35	-	-	SYM
cblr-3040	261	36	99	99	NUM
cblr-3040	261	37	.	.	PUNCT
cblr-3040	262	1	[	[	X
cblr-3040	262	2	vol	vol	NOUN
cblr-3040	262	3	.	.	PUNCT
cblr-3040	262	4	2003	2003	NUM
cblr-3040	262	5	no	no	NOUN
cblr-3040	262	6	.	.	PUNCT
cblr-3040	263	1	1:35	1:35	NUM
cblr-3040	263	2	]	]	PUNCT
cblr-3040	263	3	stopping	stop	VERB
cblr-3040	263	4	enron	enron	PROPN
cblr-3040	263	5	end	end	NOUN
cblr-3040	263	6	-	-	PUNCT
cblr-3040	263	7	runs	run	NOUN
cblr-3040	263	8	and	and	CCONJ
cblr-3040	263	9	other	other	ADJ
cblr-3040	263	10	trick	trick	NOUN
cblr-3040	263	11	plays	play	VERB
cblr-3040	263	12	55	55	NUM
cblr-3040	263	13	(	(	PUNCT
cblr-3040	263	14	iv	iv	X
cblr-3040	263	15	)	)	PUNCT
cblr-3040	263	16	the	the	DET
cblr-3040	263	17	documents	document	NOUN
cblr-3040	263	18	involved	involve	VERB
cblr-3040	263	19	include	include	VERB
cblr-3040	263	20	a	a	DET
cblr-3040	263	21	variety	variety	NOUN
cblr-3040	263	22	of	of	ADP
cblr-3040	263	23	agreements	agreement	NOUN
cblr-3040	263	24	and	and	CCONJ
cblr-3040	263	25	"	"	PUNCT
cblr-3040	263	26	options	option	NOUN
cblr-3040	263	27	"	"	PUNCT
cblr-3040	263	28	which	which	PRON
cblr-3040	263	29	serve	serve	VERB
cblr-3040	263	30	to	to	PART
cblr-3040	263	31	provide	provide	VERB
cblr-3040	263	32	the	the	DET
cblr-3040	263	33	mortgage	mortgage	NOUN
cblr-3040	263	34	lender	lender	NOUN
cblr-3040	263	35	assurance	assurance	NOUN
cblr-3040	263	36	that	that	PRON
cblr-3040	263	37	its	its	PRON
cblr-3040	263	38	debt	debt	NOUN
cblr-3040	263	39	is	be	AUX
cblr-3040	263	40	secure	secure	ADJ
cblr-3040	263	41	and	and	CCONJ
cblr-3040	263	42	provide	provide	VERB
cblr-3040	263	43	the	the	DET
cblr-3040	263	44	corporate	corporate	ADJ
cblr-3040	263	45	user	user	NOUN
cblr-3040	263	46	with	with	ADP
cblr-3040	263	47	essentially	essentially	ADV
cblr-3040	263	48	all	all	PRON
cblr-3040	263	49	of	of	ADP
cblr-3040	263	50	the	the	DET
cblr-3040	263	51	material	material	NOUN
cblr-3040	263	52	benefits	benefit	NOUN
cblr-3040	263	53	and	and	CCONJ
cblr-3040	263	54	burdens	burden	NOUN
cblr-3040	263	55	of	of	ADP
cblr-3040	263	56	ownership	ownership	NOUN
cblr-3040	263	57	of	of	ADP
cblr-3040	263	58	the	the	DET
cblr-3040	263	59	real	real	ADJ
cblr-3040	263	60	estate	estate	NOUN
cblr-3040	263	61	including	include	VERB
cblr-3040	263	62	,	,	PUNCT
cblr-3040	263	63	importantly	importantly	ADV
cblr-3040	263	64	,	,	PUNCT
cblr-3040	263	65	the	the	DET
cblr-3040	263	66	ability	ability	NOUN
cblr-3040	263	67	to	to	PART
cblr-3040	263	68	capture	capture	VERB
cblr-3040	263	69	the	the	DET
cblr-3040	263	70	benefit	benefit	NOUN
cblr-3040	263	71	of	of	ADP
cblr-3040	263	72	appreciation	appreciation	NOUN
cblr-3040	263	73	in	in	ADP
cblr-3040	263	74	the	the	DET
cblr-3040	263	75	value	value	NOUN
cblr-3040	263	76	of	of	ADP
cblr-3040	263	77	the	the	DET
cblr-3040	263	78	property	property	NOUN
cblr-3040	263	79	.	.	PUNCT
cblr-3040	264	1	5	5	NUM
cblr-3040	264	2	the	the	DET
cblr-3040	264	3	"	"	PUNCT
cblr-3040	264	4	end	end	NOUN
cblr-3040	264	5	of	of	ADP
cblr-3040	264	6	term	term	NOUN
cblr-3040	264	7	options	option	NOUN
cblr-3040	264	8	"	"	PUNCT
cblr-3040	264	9	are	be	AUX
cblr-3040	264	10	particularly	particularly	ADV
cblr-3040	264	11	intriguing	intriguing	ADJ
cblr-3040	264	12	.	.	PUNCT
cblr-3040	265	1	as	as	SCONJ
cblr-3040	265	2	explained	explain	VERB
cblr-3040	265	3	in	in	ADP
cblr-3040	265	4	the	the	DET
cblr-3040	265	5	recent	recent	ADJ
cblr-3040	265	6	book	book	NOUN
cblr-3040	265	7	on	on	ADP
cblr-3040	265	8	synthetic	synthetic	ADJ
cblr-3040	265	9	leasing	leasing	NOUN
cblr-3040	265	10	published	publish	VERB
cblr-3040	265	11	by	by	ADP
cblr-3040	265	12	the	the	DET
cblr-3040	265	13	aba	aba	PROPN
cblr-3040	265	14	's	's	PART
cblr-3040	265	15	section	section	NOUN
cblr-3040	265	16	of	of	ADP
cblr-3040	265	17	real	real	ADJ
cblr-3040	265	18	property	property	NOUN
cblr-3040	265	19	,	,	PUNCT
cblr-3040	265	20	probate	probate	NOUN
cblr-3040	265	21	and	and	CCONJ
cblr-3040	265	22	trust	trust	NOUN
cblr-3040	265	23	law	law	NOUN
cblr-3040	265	24	:	:	PUNCT
cblr-3040	265	25	because	because	SCONJ
cblr-3040	265	26	of	of	ADP
cblr-3040	265	27	the	the	DET
cblr-3040	265	28	accounting	accounting	NOUN
cblr-3040	265	29	rules	rule	NOUN
cblr-3040	265	30	...	...	PUNCT
cblr-3040	265	31	the	the	DET
cblr-3040	265	32	purchase	purchase	NOUN
cblr-3040	265	33	of	of	ADP
cblr-3040	265	34	the	the	DET
cblr-3040	265	35	property	property	NOUN
cblr-3040	265	36	by	by	ADP
cblr-3040	265	37	the	the	DET
cblr-3040	265	38	lessee	lessee	NOUN
cblr-3040	265	39	must	must	AUX
cblr-3040	265	40	be	be	AUX
cblr-3040	265	41	optional	optional	ADJ
cblr-3040	265	42	,	,	PUNCT
cblr-3040	265	43	and	and	CCONJ
cblr-3040	265	44	the	the	DET
cblr-3040	265	45	lessee	lessee	NOUN
cblr-3040	265	46	also	also	ADV
cblr-3040	265	47	must	must	AUX
cblr-3040	265	48	have	have	VERB
cblr-3040	265	49	the	the	DET
cblr-3040	265	50	option	option	NOUN
cblr-3040	265	51	to	to	PART
cblr-3040	265	52	return	return	VERB
cblr-3040	265	53	the	the	DET
cblr-3040	265	54	property	property	NOUN
cblr-3040	265	55	to	to	ADP
cblr-3040	265	56	the	the	DET
cblr-3040	265	57	lessor	lessor	NOUN
cblr-3040	265	58	at	at	ADP
cblr-3040	265	59	the	the	DET
cblr-3040	265	60	end	end	NOUN
cblr-3040	265	61	of	of	ADP
cblr-3040	265	62	the	the	DET
cblr-3040	265	63	lease	lease	NOUN
cblr-3040	265	64	term	term	NOUN
cblr-3040	265	65	.	.	PUNCT
cblr-3040	266	1	if	if	SCONJ
cblr-3040	266	2	the	the	DET
cblr-3040	266	3	lessee	lessee	NOUN
cblr-3040	266	4	exercises	exercise	VERB
cblr-3040	266	5	this	this	DET
cblr-3040	266	6	option	option	NOUN
cblr-3040	266	7	,	,	PUNCT
cblr-3040	266	8	it	it	PRON
cblr-3040	266	9	pays	pay	VERB
cblr-3040	266	10	the	the	DET
cblr-3040	266	11	lessor	lessor	NOUN
cblr-3040	266	12	contingent	contingent	NOUN
cblr-3040	266	13	rent	rent	NOUN
cblr-3040	266	14	or	or	CCONJ
cblr-3040	266	15	a	a	DET
cblr-3040	266	16	guaranteed	guarantee	VERB
cblr-3040	266	17	payment	payment	NOUN
cblr-3040	266	18	equal	equal	ADJ
cblr-3040	266	19	to	to	ADP
cblr-3040	266	20	approximately	approximately	ADV
cblr-3040	266	21	85	85	NUM
cblr-3040	266	22	percent	percent	NOUN
cblr-3040	266	23	of	of	ADP
cblr-3040	266	24	the	the	DET
cblr-3040	266	25	lease	lease	NOUN
cblr-3040	266	26	balance	balance	NOUN
cblr-3040	266	27	.	.	PUNCT
cblr-3040	267	1	if	if	SCONJ
cblr-3040	267	2	there	there	PRON
cblr-3040	267	3	is	be	VERB
cblr-3040	267	4	no	no	DET
cblr-3040	267	5	amortization	amortization	NOUN
cblr-3040	267	6	in	in	ADP
cblr-3040	267	7	the	the	DET
cblr-3040	267	8	transaction	transaction	NOUN
cblr-3040	267	9	,	,	PUNCT
cblr-3040	267	10	this	this	DET
cblr-3040	267	11	amount	amount	NOUN
cblr-3040	267	12	equals	equal	VERB
cblr-3040	267	13	about	about	ADV
cblr-3040	267	14	85	85	NUM
cblr-3040	267	15	percent	percent	NOUN
cblr-3040	267	16	of	of	ADP
cblr-3040	267	17	the	the	DET
cblr-3040	267	18	cost	cost	NOUN
cblr-3040	267	19	of	of	ADP
cblr-3040	267	20	the	the	DET
cblr-3040	267	21	property	property	NOUN
cblr-3040	267	22	financed	finance	VERB
cblr-3040	267	23	by	by	ADP
cblr-3040	267	24	the	the	DET
cblr-3040	267	25	debt	debt	NOUN
cblr-3040	267	26	and	and	CCONJ
cblr-3040	267	27	the	the	DET
cblr-3040	267	28	equity	equity	NOUN
cblr-3040	267	29	under	under	ADP
cblr-3040	267	30	the	the	DET
cblr-3040	267	31	synthetic	synthetic	ADJ
cblr-3040	267	32	lease	lease	NOUN
cblr-3040	267	33	arrangement	arrangement	NOUN
cblr-3040	267	34	.	.	PUNCT
cblr-3040	268	1	if	if	SCONJ
cblr-3040	268	2	the	the	DET
cblr-3040	268	3	lessee	lessee	NOUN
cblr-3040	268	4	exercises	exercise	VERB
cblr-3040	268	5	the	the	DET
cblr-3040	268	6	return	return	NOUN
cblr-3040	268	7	option	option	NOUN
cblr-3040	268	8	..	..	PUNCT
cblr-3040	268	9	,	,	PUNCT
cblr-3040	268	10	it	it	PRON
cblr-3040	268	11	attempts	attempt	VERB
cblr-3040	268	12	to	to	PART
cblr-3040	268	13	sell	sell	VERB
cblr-3040	268	14	the	the	DET
cblr-3040	268	15	property	property	NOUN
cblr-3040	268	16	to	to	ADP
cblr-3040	268	17	a	a	DET
cblr-3040	268	18	third	third	ADJ
cblr-3040	268	19	party	party	NOUN
cblr-3040	268	20	on	on	ADP
cblr-3040	268	21	behalf	behalf	NOUN
cblr-3040	268	22	of	of	ADP
cblr-3040	268	23	the	the	DET
cblr-3040	268	24	lessor	lessor	NOUN
cblr-3040	268	25	....	....	PUNCT
cblr-3040	269	1	any	any	DET
cblr-3040	269	2	sales	sale	NOUN
cblr-3040	269	3	proceeds	proceed	VERB
cblr-3040	269	4	in	in	ADP
cblr-3040	269	5	excess	excess	NOUN
cblr-3040	269	6	of	of	ADP
cblr-3040	269	7	the	the	DET
cblr-3040	269	8	lease	lease	NOUN
cblr-3040	269	9	balance	balance	NOUN
cblr-3040	269	10	are	be	AUX
cblr-3040	269	11	paid	pay	VERB
cblr-3040	269	12	to	to	ADP
cblr-3040	269	13	the	the	DET
cblr-3040	269	14	lessee	lessee	NOUN
cblr-3040	269	15	.	.	PUNCT
cblr-3040	270	1	the	the	DET
cblr-3040	270	2	lessor	lessor	NOUN
cblr-3040	270	3	may	may	AUX
cblr-3040	270	4	reject	reject	VERB
cblr-3040	270	5	a	a	DET
cblr-3040	270	6	proposed	propose	VERB
cblr-3040	270	7	sale	sale	NOUN
cblr-3040	270	8	if	if	SCONJ
cblr-3040	270	9	the	the	DET
cblr-3040	270	10	sales	sale	NOUN
cblr-3040	270	11	proceeds	proceed	NOUN
cblr-3040	270	12	are	be	AUX
cblr-3040	270	13	insufficient	insufficient	ADJ
cblr-3040	270	14	to	to	PART
cblr-3040	270	15	repay	repay	VERB
cblr-3040	270	16	in	in	ADP
cblr-3040	270	17	full	full	ADJ
cblr-3040	270	18	the	the	DET
cblr-3040	270	19	outstanding	outstanding	ADJ
cblr-3040	270	20	lease	lease	NOUN
cblr-3040	270	21	balance	balance	NOUN
cblr-3040	270	22	.	.	PUNCT
cblr-3040	271	1	if	if	SCONJ
cblr-3040	271	2	the	the	DET
cblr-3040	271	3	lessor	lessor	NOUN
cblr-3040	271	4	does	do	AUX
cblr-3040	271	5	not	not	PART
cblr-3040	271	6	reject	reject	VERB
cblr-3040	271	7	the	the	DET
cblr-3040	271	8	proposed	propose	VERB
cblr-3040	271	9	see	see	NOUN
cblr-3040	271	10	little	little	ADJ
cblr-3040	271	11	,	,	PUNCT
cblr-3040	271	12	supra	supra	ADJ
cblr-3040	271	13	note	note	NOUN
cblr-3040	271	14	3	3	NUM
cblr-3040	271	15	,	,	PUNCT
cblr-3040	271	16	at	at	ADP
cblr-3040	271	17	3	3	NUM
cblr-3040	271	18	-	-	SYM
cblr-3040	271	19	4	4	NUM
cblr-3040	271	20	.	.	PUNCT
cblr-3040	272	1	little	little	ADJ
cblr-3040	272	2	notes	note	NOUN
cblr-3040	272	3	:	:	PUNCT
cblr-3040	272	4	many	many	ADJ
cblr-3040	272	5	synthetic	synthetic	ADJ
cblr-3040	272	6	leases	lease	NOUN
cblr-3040	272	7	permit	permit	VERB
cblr-3040	272	8	the	the	DET
cblr-3040	272	9	lessee	lessee	NOUN
cblr-3040	272	10	to	to	PART
cblr-3040	272	11	purchase	purchase	VERB
cblr-3040	272	12	the	the	DET
cblr-3040	272	13	property	property	NOUN
cblr-3040	272	14	on	on	ADP
cblr-3040	272	15	any	any	DET
cblr-3040	272	16	rent	rent	NOUN
cblr-3040	272	17	payment	payment	NOUN
cblr-3040	272	18	date	date	NOUN
cblr-3040	272	19	and	and	CCONJ
cblr-3040	272	20	at	at	ADP
cblr-3040	272	21	the	the	DET
cblr-3040	272	22	end	end	NOUN
cblr-3040	272	23	of	of	ADP
cblr-3040	272	24	the	the	DET
cblr-3040	272	25	lease	lease	NOUN
cblr-3040	272	26	term	term	NOUN
cblr-3040	272	27	by	by	ADP
cblr-3040	272	28	prepaying	prepay	VERB
cblr-3040	272	29	the	the	DET
cblr-3040	272	30	debt	debt	NOUN
cblr-3040	272	31	and	and	CCONJ
cblr-3040	272	32	the	the	DET
cblr-3040	272	33	equity	equity	NOUN
cblr-3040	272	34	.	.	PUNCT
cblr-3040	273	1	the	the	DET
cblr-3040	273	2	purchase	purchase	NOUN
cblr-3040	273	3	or	or	CCONJ
cblr-3040	273	4	prepayment	prepayment	NOUN
cblr-3040	273	5	during	during	ADP
cblr-3040	273	6	the	the	DET
cblr-3040	273	7	lease	lease	NOUN
cblr-3040	273	8	term	term	NOUN
cblr-3040	273	9	is	be	AUX
cblr-3040	273	10	often	often	ADV
cblr-3040	273	11	without	without	ADP
cblr-3040	273	12	any	any	DET
cblr-3040	273	13	premium	premium	NOUN
cblr-3040	273	14	or	or	CCONJ
cblr-3040	273	15	penalty	penalty	NOUN
cblr-3040	273	16	.	.	PUNCT
cblr-3040	274	1	therefore	therefore	ADV
cblr-3040	274	2	,	,	PUNCT
cblr-3040	274	3	to	to	ADP
cblr-3040	274	4	the	the	DET
cblr-3040	274	5	extent	extent	NOUN
cblr-3040	274	6	that	that	SCONJ
cblr-3040	274	7	the	the	DET
cblr-3040	274	8	property	property	NOUN
cblr-3040	274	9	value	value	NOUN
cblr-3040	274	10	exceeds	exceed	VERB
cblr-3040	274	11	the	the	DET
cblr-3040	274	12	outstanding	outstanding	ADJ
cblr-3040	274	13	amount	amount	NOUN
cblr-3040	274	14	of	of	ADP
cblr-3040	274	15	the	the	DET
cblr-3040	274	16	debt	debt	NOUN
cblr-3040	274	17	and	and	CCONJ
cblr-3040	274	18	equity	equity	NOUN
cblr-3040	274	19	at	at	ADP
cblr-3040	274	20	the	the	DET
cblr-3040	274	21	time	time	NOUN
cblr-3040	274	22	the	the	DET
cblr-3040	274	23	lessee	lessee	NOUN
cblr-3040	274	24	purchases	purchase	VERB
cblr-3040	274	25	the	the	DET
cblr-3040	274	26	property	property	NOUN
cblr-3040	274	27	,	,	PUNCT
cblr-3040	274	28	the	the	DET
cblr-3040	274	29	lessee	lessee	NOUN
cblr-3040	274	30	keeps	keep	VERB
cblr-3040	274	31	the	the	DET
cblr-3040	274	32	appreciation	appreciation	NOUN
cblr-3040	274	33	in	in	ADP
cblr-3040	274	34	the	the	DET
cblr-3040	274	35	property	property	NOUN
cblr-3040	274	36	.	.	PUNCT
cblr-3040	275	1	sale	sale	NOUN
cblr-3040	275	2	,	,	PUNCT
cblr-3040	275	3	the	the	DET
cblr-3040	275	4	lessee	lessee	NOUN
cblr-3040	275	5	may	may	AUX
cblr-3040	275	6	be	be	AUX
cblr-3040	275	7	required	require	VERB
cblr-3040	275	8	to	to	PART
cblr-3040	275	9	pay	pay	VERB
cblr-3040	275	10	any	any	DET
cblr-3040	275	11	deficiency	deficiency	NOUN
cblr-3040	275	12	;	;	PUNCT
cblr-3040	275	13	however	however	ADV
cblr-3040	275	14	,	,	PUNCT
cblr-3040	275	15	the	the	DET
cblr-3040	275	16	lessee	lessee	NOUN
cblr-3040	275	17	's	's	PART
cblr-3040	275	18	maximum	maximum	ADJ
cblr-3040	275	19	liability	liability	NOUN
cblr-3040	275	20	under	under	ADP
cblr-3040	275	21	the	the	DET
cblr-3040	275	22	sale	sale	NOUN
cblr-3040	275	23	option	option	NOUN
cblr-3040	275	24	is	be	AUX
cblr-3040	275	25	the	the	DET
cblr-3040	275	26	amount	amount	NOUN
cblr-3040	275	27	of	of	ADP
cblr-3040	275	28	the	the	DET
cblr-3040	275	29	contingent	contingent	NOUN
cblr-3040	275	30	rent	rent	NOUN
cblr-3040	275	31	or	or	CCONJ
cblr-3040	275	32	guaranteed	guarantee	VERB
cblr-3040	275	33	payment	payment	NOUN
cblr-3040	275	34	.	.	PUNCT
cblr-3040	276	1	this	this	DET
cblr-3040	276	2	payment	payment	NOUN
cblr-3040	276	3	is	be	AUX
cblr-3040	276	4	often	often	ADV
cblr-3040	276	5	referred	refer	VERB
cblr-3040	276	6	to	to	ADP
cblr-3040	276	7	as	as	ADP
cblr-3040	276	8	the	the	DET
cblr-3040	276	9	"	"	PUNCT
cblr-3040	276	10	recourse	recourse	NOUN
cblr-3040	276	11	"	"	PUNCT
cblr-3040	276	12	portion	portion	NOUN
cblr-3040	276	13	of	of	ADP
cblr-3040	276	14	the	the	DET
cblr-3040	276	15	loan	loan	NOUN
cblr-3040	276	16	because	because	SCONJ
cblr-3040	276	17	it	it	PRON
cblr-3040	276	18	is	be	AUX
cblr-3040	276	19	the	the	DET
cblr-3040	276	20	maximum	maximum	ADJ
cblr-3040	276	21	amount	amount	NOUN
cblr-3040	276	22	that	that	PRON
cblr-3040	276	23	the	the	DET
cblr-3040	276	24	accounting	accounting	NOUN
cblr-3040	276	25	rules	rule	NOUN
cblr-3040	276	26	permit	permit	VERB
cblr-3040	276	27	the	the	DET
cblr-3040	276	28	lessee	lessee	NOUN
cblr-3040	276	29	to	to	ADP
cblr-3040	276	30	pay.36	pay.36	VERB
cblr-3040	276	31	this	this	DET
cblr-3040	276	32	description	description	NOUN
cblr-3040	276	33	of	of	ADP
cblr-3040	276	34	the	the	DET
cblr-3040	276	35	"	"	PUNCT
cblr-3040	276	36	end	end	NOUN
cblr-3040	276	37	of	of	ADP
cblr-3040	276	38	term	term	NOUN
cblr-3040	276	39	options	option	NOUN
cblr-3040	276	40	"	"	PUNCT
cblr-3040	276	41	leaves	leave	VERB
cblr-3040	276	42	little	little	ADJ
cblr-3040	276	43	doubt	doubt	NOUN
cblr-3040	276	44	that	that	SCONJ
cblr-3040	276	45	,	,	PUNCT
cblr-3040	276	46	in	in	ADP
cblr-3040	276	47	economic	economic	ADJ
cblr-3040	276	48	substance	substance	NOUN
cblr-3040	276	49	,	,	PUNCT
cblr-3040	276	50	the	the	DET
cblr-3040	276	51	lessee	lessee	NOUN
cblr-3040	276	52	is	be	AUX
cblr-3040	276	53	the	the	DET
cblr-3040	276	54	party	party	NOUN
cblr-3040	276	55	obligated	obligate	VERB
cblr-3040	276	56	to	to	PART
cblr-3040	276	57	see	see	VERB
cblr-3040	276	58	that	that	SCONJ
cblr-3040	276	59	the	the	DET
cblr-3040	276	60	debt	debt	NOUN
cblr-3040	276	61	gets	get	AUX
cblr-3040	276	62	repaid	repay	VERB
cblr-3040	276	63	.	.	PUNCT
cblr-3040	277	1	nonetheless	nonetheless	ADV
cblr-3040	277	2	,	,	PUNCT
cblr-3040	277	3	the	the	DET
cblr-3040	277	4	"	"	PUNCT
cblr-3040	277	5	accounting	accounting	NOUN
cblr-3040	277	6	rules	rule	NOUN
cblr-3040	277	7	"	"	PUNCT
cblr-3040	277	8	referred	refer	VERB
cblr-3040	277	9	to	to	ADP
cblr-3040	277	10	in	in	ADP
cblr-3040	277	11	the	the	DET
cblr-3040	277	12	above	above	ADV
cblr-3040	277	13	-	-	PUNCT
cblr-3040	277	14	quoted	quote	VERB
cblr-3040	277	15	passage	passage	NOUN
cblr-3040	277	16	have	have	AUX
cblr-3040	277	17	been	be	AUX
cblr-3040	277	18	construed	construe	VERB
cblr-3040	277	19	to	to	PART
cblr-3040	277	20	permit	permit	VERB
cblr-3040	277	21	the	the	DET
cblr-3040	277	22	treatment	treatment	NOUN
cblr-3040	277	23	of	of	ADP
cblr-3040	277	24	such	such	ADJ
cblr-3040	277	25	debt	debt	NOUN
cblr-3040	277	26	sought	seek	VERB
cblr-3040	277	27	by	by	ADP
cblr-3040	277	28	the	the	DET
cblr-3040	277	29	corporate	corporate	ADJ
cblr-3040	277	30	user	user	NOUN
cblr-3040	277	31	-off	-off	NOUN
cblr-3040	277	32	-	-	PUNCT
cblr-3040	277	33	balance	balance	NOUN
cblr-3040	277	34	sheet	sheet	NOUN
cblr-3040	277	35	financing	financing	NOUN
cblr-3040	277	36	.	.	PUNCT
cblr-3040	278	1	assuming	assume	VERB
cblr-3040	278	2	the	the	DET
cblr-3040	278	3	desired	desire	VERB
cblr-3040	278	4	"	"	PUNCT
cblr-3040	278	5	book	book	NOUN
cblr-3040	278	6	"	"	PUNCT
cblr-3040	278	7	reporting	reporting	NOUN
cblr-3040	278	8	of	of	ADP
cblr-3040	278	9	the	the	DET
cblr-3040	278	10	transaction	transaction	NOUN
cblr-3040	278	11	is	be	AUX
cblr-3040	278	12	respected	respect	VERB
cblr-3040	278	13	,	,	PUNCT
cblr-3040	278	14	the	the	DET
cblr-3040	278	15	corporate	corporate	ADJ
cblr-3040	278	16	user	user	NOUN
cblr-3040	278	17	does	do	AUX
cblr-3040	278	18	not	not	PART
cblr-3040	278	19	show	show	VERB
cblr-3040	278	20	the	the	DET
cblr-3040	278	21	real	real	ADJ
cblr-3040	278	22	estate	estate	NOUN
cblr-3040	278	23	as	as	ADP
cblr-3040	278	24	an	an	DET
cblr-3040	278	25	asset	asset	NOUN
cblr-3040	278	26	on	on	ADP
cblr-3040	278	27	its	its	PRON
cblr-3040	278	28	balance	balance	NOUN
cblr-3040	278	29	sheet	sheet	NOUN
cblr-3040	278	30	and	and	CCONJ
cblr-3040	278	31	,	,	PUNCT
cblr-3040	278	32	more	more	ADV
cblr-3040	278	33	importantly	importantly	ADV
cblr-3040	278	34	from	from	ADP
cblr-3040	278	35	its	its	PRON
cblr-3040	278	36	perspective	perspective	NOUN
cblr-3040	278	37	,	,	PUNCT
cblr-3040	278	38	does	do	AUX
cblr-3040	278	39	not	not	PART
cblr-3040	278	40	show	show	VERB
cblr-3040	278	41	the	the	DET
cblr-3040	278	42	mortgage	mortgage	NOUN
cblr-3040	278	43	loan	loan	NOUN
cblr-3040	278	44	as	as	ADP
cblr-3040	278	45	a	a	DET
cblr-3040	278	46	liability	liability	NOUN
cblr-3040	278	47	on	on	ADP
cblr-3040	278	48	its	its	PRON
cblr-3040	278	49	balance	balance	NOUN
cblr-3040	278	50	sheet	sheet	NOUN
cblr-3040	278	51	.	.	PUNCT
cblr-3040	279	1	if	if	SCONJ
cblr-3040	279	2	the	the	DET
cblr-3040	279	3	desired	desire	VERB
cblr-3040	279	4	tax	tax	NOUN
cblr-3040	279	5	reporting	reporting	NOUN
cblr-3040	279	6	is	be	AUX
cblr-3040	279	7	also	also	ADV
cblr-3040	279	8	respected	respect	VERB
cblr-3040	279	9	,	,	PUNCT
cblr-3040	279	10	the	the	DET
cblr-3040	279	11	corporate	corporate	ADJ
cblr-3040	279	12	user	user	NOUN
cblr-3040	279	13	also	also	ADV
cblr-3040	279	14	captures	capture	VERB
cblr-3040	279	15	the	the	DET
cblr-3040	279	16	income	income	NOUN
cblr-3040	279	17	tax	tax	NOUN
cblr-3040	279	18	advantages	advantage	NOUN
cblr-3040	279	19	associated	associate	VERB
cblr-3040	279	20	with	with	ADP
cblr-3040	279	21	being	be	AUX
cblr-3040	279	22	treated	treat	VERB
cblr-3040	279	23	as	as	ADP
cblr-3040	279	24	the	the	DET
cblr-3040	279	25	owner	owner	NOUN
cblr-3040	279	26	of	of	ADP
cblr-3040	279	27	the	the	DET
cblr-3040	279	28	property	property	NOUN
cblr-3040	279	29	for	for	ADP
cblr-3040	279	30	tax	tax	NOUN
cblr-3040	279	31	purposes	purpose	NOUN
cblr-3040	279	32	.	.	PUNCT
cblr-3040	280	1	the	the	DET
cblr-3040	280	2	combination	combination	NOUN
cblr-3040	280	3	of	of	ADP
cblr-3040	280	4	resulting	result	VERB
cblr-3040	280	5	depreciation	depreciation	NOUN
cblr-3040	280	6	and	and	CCONJ
cblr-3040	280	7	interest	interest	NOUN
cblr-3040	280	8	expense	expense	NOUN
cblr-3040	280	9	deductions	deduction	NOUN
cblr-3040	280	10	on	on	ADP
cblr-3040	280	11	its	its	PRON
cblr-3040	280	12	income	income	NOUN
cblr-3040	280	13	tax	tax	NOUN
cblr-3040	280	14	returns	return	NOUN
cblr-3040	280	15	can	can	AUX
cblr-3040	280	16	,	,	PUNCT
cblr-3040	280	17	at	at	ADP
cblr-3040	280	18	least	least	ADJ
cblr-3040	280	19	during	during	ADP
cblr-3040	280	20	the	the	DET
cblr-3040	280	21	early	early	ADJ
cblr-3040	280	22	years	year	NOUN
cblr-3040	280	23	of	of	ADP
cblr-3040	280	24	the	the	DET
cblr-3040	280	25	"	"	PUNCT
cblr-3040	280	26	lease	lease	NOUN
cblr-3040	280	27	,	,	PUNCT
cblr-3040	280	28	"	"	PUNCT
cblr-3040	280	29	provide	provide	VERB
cblr-3040	280	30	more	more	ADJ
cblr-3040	280	31	tax	tax	NOUN
cblr-3040	280	32	savings	saving	NOUN
cblr-3040	280	33	than	than	ADP
cblr-3040	280	34	would	would	AUX
cblr-3040	280	35	the	the	DET
cblr-3040	280	36	"	"	PUNCT
cblr-3040	280	37	rent	rent	NOUN
cblr-3040	280	38	"	"	PUNCT
cblr-3040	280	39	deductions	deduction	NOUN
cblr-3040	280	40	if	if	SCONJ
cblr-3040	280	41	the	the	DET
cblr-3040	280	42	corporate	corporate	ADJ
cblr-3040	280	43	user	user	NOUN
cblr-3040	280	44	were	be	AUX
cblr-3040	280	45	treated	treat	VERB
cblr-3040	280	46	as	as	ADP
cblr-3040	280	47	a	a	DET
cblr-3040	280	48	"	"	PUNCT
cblr-3040	280	49	tenant	tenant	NOUN
cblr-3040	280	50	"	"	PUNCT
cblr-3040	280	51	for	for	ADP
cblr-3040	280	52	tax	tax	NOUN
cblr-3040	280	53	purposes	purpose	NOUN
cblr-3040	280	54	.	.	PUNCT
cblr-3040	281	1	7	7	NUM
cblr-3040	281	2	this	this	DET
cblr-3040	281	3	"	"	PUNCT
cblr-3040	281	4	win	win	NOUN
cblr-3040	281	5	-	-	PUNCT
cblr-3040	281	6	win	win	NOUN
cblr-3040	281	7	"	"	PUNCT
cblr-3040	281	8	result	result	NOUN
cblr-3040	281	9	is	be	AUX
cblr-3040	281	10	accomplished	accomplish	VERB
cblr-3040	281	11	in	in	ADP
cblr-3040	281	12	a	a	DET
cblr-3040	281	13	manner	manner	NOUN
cblr-3040	281	14	that	that	PRON
cblr-3040	281	15	allows	allow	VERB
cblr-3040	281	16	the	the	DET
cblr-3040	281	17	corporate	corporate	ADJ
cblr-3040	281	18	user	user	NOUN
cblr-3040	281	19	to	to	PART
cblr-3040	281	20	effectively	effectively	ADV
cblr-3040	281	21	control	control	VERB
cblr-3040	281	22	the	the	DET
cblr-3040	281	23	property	property	NOUN
cblr-3040	281	24	and	and	CCONJ
cblr-3040	281	25	ultimately	ultimately	ADV
cblr-3040	281	26	reap	reap	VERB
cblr-3040	281	27	the	the	DET
cblr-3040	281	28	benefits	benefit	NOUN
cblr-3040	281	29	of	of	ADP
cblr-3040	281	30	any	any	DET
cblr-3040	281	31	substantial	substantial	ADJ
cblr-3040	281	32	increase	increase	NOUN
cblr-3040	281	33	in	in	ADP
cblr-3040	281	34	its	its	PRON
cblr-3040	281	35	value	value	NOUN
cblr-3040	281	36	.	.	PUNCT
cblr-3040	282	1	in	in	ADP
cblr-3040	282	2	addition	addition	NOUN
cblr-3040	282	3	,	,	PUNCT
cblr-3040	282	4	there	there	PRON
cblr-3040	282	5	has	have	AUX
cblr-3040	282	6	been	be	AUX
cblr-3040	282	7	a	a	DET
cblr-3040	282	8	perception	perception	NOUN
cblr-3040	282	9	among	among	ADP
cblr-3040	282	10	synthetic	synthetic	ADJ
cblr-3040	282	11	leasing	leasing	NOUN
cblr-3040	282	12	industry	industry	NOUN
cblr-3040	282	13	analysts	analyst	NOUN
cblr-3040	282	14	that	that	SCONJ
cblr-3040	282	15	in	in	ADP
cblr-3040	282	16	many	many	ADJ
cblr-3040	282	17	instances	instance	NOUN
cblr-3040	282	18	more	more	ADV
cblr-3040	282	19	favorable	favorable	ADJ
cblr-3040	282	20	interest	interest	NOUN
cblr-3040	282	21	rates	rate	NOUN
cblr-3040	282	22	and	and	CCONJ
cblr-3040	282	23	other	other	ADJ
cblr-3040	282	24	36	36	NUM
cblr-3040	282	25	little	little	ADJ
cblr-3040	282	26	,	,	PUNCT
cblr-3040	282	27	supra	supra	ADJ
cblr-3040	282	28	note	note	NOUN
cblr-3040	282	29	3	3	NUM
cblr-3040	282	30	,	,	PUNCT
cblr-3040	282	31	at	at	ADP
cblr-3040	282	32	6	6	NUM
cblr-3040	282	33	.	.	PUNCT
cblr-3040	283	1	the	the	DET
cblr-3040	283	2	discussion	discussion	NOUN
cblr-3040	283	3	in	in	ADP
cblr-3040	283	4	little	little	ADJ
cblr-3040	283	5	goes	go	VERB
cblr-3040	283	6	on	on	ADP
cblr-3040	283	7	to	to	ADP
cblr-3040	283	8	state	state	NOUN
cblr-3040	283	9	that	that	SCONJ
cblr-3040	283	10	"	"	PUNCT
cblr-3040	283	11	[	[	X
cblr-3040	283	12	a]lthough	a]lthough	SCONJ
cblr-3040	283	13	the	the	DET
cblr-3040	283	14	accounting	accounting	NOUN
cblr-3040	283	15	rules	rule	NOUN
cblr-3040	283	16	require	require	VERB
cblr-3040	283	17	as	as	ADP
cblr-3040	283	18	a	a	DET
cblr-3040	283	19	general	general	ADJ
cblr-3040	283	20	rule	rule	NOUN
cblr-3040	283	21	that	that	SCONJ
cblr-3040	283	22	the	the	DET
cblr-3040	283	23	lessee	lessee	NOUN
cblr-3040	283	24	have	have	VERB
cblr-3040	283	25	a	a	DET
cblr-3040	283	26	sale	sale	NOUN
cblr-3040	283	27	option	option	NOUN
cblr-3040	283	28	,	,	PUNCT
cblr-3040	283	29	as	as	ADP
cblr-3040	283	30	a	a	DET
cblr-3040	283	31	practical	practical	ADJ
cblr-3040	283	32	matter	matter	NOUN
cblr-3040	283	33	the	the	DET
cblr-3040	283	34	parties	party	NOUN
cblr-3040	283	35	do	do	AUX
cblr-3040	283	36	not	not	PART
cblr-3040	283	37	anticipate	anticipate	VERB
cblr-3040	283	38	that	that	SCONJ
cblr-3040	283	39	the	the	DET
cblr-3040	283	40	lessee	lessee	NOUN
cblr-3040	283	41	will	will	AUX
cblr-3040	283	42	exercise	exercise	VERB
cblr-3040	283	43	the	the	DET
cblr-3040	283	44	option	option	NOUN
cblr-3040	283	45	,	,	PUNCT
cblr-3040	283	46	"	"	PUNCT
cblr-3040	283	47	and	and	CCONJ
cblr-3040	283	48	the	the	DET
cblr-3040	283	49	discussion	discussion	NOUN
cblr-3040	283	50	explains	explain	VERB
cblr-3040	283	51	that	that	SCONJ
cblr-3040	283	52	the	the	DET
cblr-3040	283	53	contingent	contingent	NOUN
cblr-3040	283	54	rent	rent	VERB
cblr-3040	283	55	or	or	CCONJ
cblr-3040	283	56	guaranteed	guarantee	VERB
cblr-3040	283	57	payment	payment	NOUN
cblr-3040	283	58	and	and	CCONJ
cblr-3040	283	59	other	other	ADJ
cblr-3040	283	60	lessee	lessee	NOUN
cblr-3040	283	61	obligations	obligation	NOUN
cblr-3040	283	62	under	under	ADP
cblr-3040	283	63	the	the	DET
cblr-3040	283	64	documents	document	NOUN
cblr-3040	283	65	provide	provide	VERB
cblr-3040	283	66	economic	economic	ADJ
cblr-3040	283	67	disincentives	disincentive	NOUN
cblr-3040	283	68	for	for	ADP
cblr-3040	283	69	the	the	DET
cblr-3040	283	70	lessee	lessee	NOUN
cblr-3040	283	71	to	to	PART
cblr-3040	283	72	exercise	exercise	VERB
cblr-3040	283	73	this	this	DET
cblr-3040	283	74	sale	sale	NOUN
cblr-3040	283	75	option	option	NOUN
cblr-3040	283	76	.	.	PUNCT
cblr-3040	284	1	i	i	PRON
cblr-3040	284	2	d.	d.	PROPN
cblr-3040	284	3	"	"	PUNCT
cblr-3040	284	4	see	see	VERB
cblr-3040	284	5	weidner	weidner	NOUN
cblr-3040	284	6	,	,	PUNCT
cblr-3040	284	7	supra	supra	PROPN
cblr-3040	284	8	note	note	NOUN
cblr-3040	284	9	3	3	NUM
cblr-3040	284	10	,	,	PUNCT
cblr-3040	284	11	at	at	ADP
cblr-3040	284	12	448	448	NUM
cblr-3040	284	13	.	.	PUNCT
cblr-3040	285	1	columbia	columbia	PROPN
cblr-3040	285	2	business	business	PROPN
cblr-3040	285	3	la	la	PROPN
cblr-3040	285	4	w	w	PROPN
cblr-3040	285	5	review	review	NOUN
cblr-3040	285	6	[	[	X
cblr-3040	285	7	vol	vol	NOUN
cblr-3040	285	8	.	.	PUNCT
cblr-3040	285	9	2003	2003	NUM
cblr-3040	285	10	no	no	NOUN
cblr-3040	285	11	.	.	PUNCT
cblr-3040	286	1	1:35	1:35	NUM
cblr-3040	286	2	]	]	PUNCT
cblr-3040	286	3	stopping	stop	VERB
cblr-3040	286	4	enron	enron	PROPN
cblr-3040	286	5	end	end	NOUN
cblr-3040	286	6	-	-	PUNCT
cblr-3040	286	7	runs	run	NOUN
cblr-3040	286	8	and	and	CCONJ
cblr-3040	286	9	other	other	ADJ
cblr-3040	286	10	trick	trick	NOUN
cblr-3040	286	11	plays	play	VERB
cblr-3040	286	12	57	57	NUM
cblr-3040	286	13	financing	financing	NOUN
cblr-3040	286	14	terms	term	NOUN
cblr-3040	286	15	could	could	AUX
cblr-3040	286	16	be	be	AUX
cblr-3040	286	17	obtained	obtain	VERB
cblr-3040	286	18	by	by	ADP
cblr-3040	286	19	the	the	DET
cblr-3040	286	20	tenant	tenant	NOUN
cblr-3040	286	21	/	/	SYM
cblr-3040	286	22	corporate	corporate	ADJ
cblr-3040	286	23	user	user	NOUN
cblr-3040	286	24	than	than	SCONJ
cblr-3040	286	25	would	would	AUX
cblr-3040	286	26	have	have	AUX
cblr-3040	286	27	been	be	AUX
cblr-3040	286	28	the	the	DET
cblr-3040	286	29	case	case	NOUN
cblr-3040	286	30	with	with	ADP
cblr-3040	286	31	traditional	traditional	ADJ
cblr-3040	286	32	real	real	ADJ
cblr-3040	286	33	estate	estate	NOUN
cblr-3040	286	34	mortgage	mortgage	NOUN
cblr-3040	286	35	financing	financing	NOUN
cblr-3040	286	36	.	.	PUNCT
cblr-3040	286	37	"	"	PUNCT
cblr-3040	287	1	3	3	X
cblr-3040	287	2	.	.	PUNCT
cblr-3040	287	3	tax	tax	NOUN
cblr-3040	287	4	accounting	accounting	NOUN
cblr-3040	287	5	for	for	ADP
cblr-3040	287	6	the	the	DET
cblr-3040	287	7	synthetic	synthetic	ADJ
cblr-3040	287	8	lease	lease	NOUN
cblr-3040	287	9	the	the	DET
cblr-3040	287	10	parties	party	NOUN
cblr-3040	287	11	are	be	AUX
cblr-3040	287	12	often	often	ADV
cblr-3040	287	13	candid	candid	ADJ
cblr-3040	287	14	about	about	ADP
cblr-3040	287	15	the	the	DET
cblr-3040	287	16	fact	fact	NOUN
cblr-3040	287	17	that	that	SCONJ
cblr-3040	287	18	the	the	DET
cblr-3040	287	19	synthetic	synthetic	ADJ
cblr-3040	287	20	lease	lease	NOUN
cblr-3040	287	21	transaction	transaction	NOUN
cblr-3040	287	22	will	will	AUX
cblr-3040	287	23	be	be	AUX
cblr-3040	287	24	reported	report	VERB
cblr-3040	287	25	inconsistently	inconsistently	ADV
cblr-3040	287	26	to	to	ADP
cblr-3040	287	27	various	various	ADJ
cblr-3040	287	28	potentially	potentially	ADV
cblr-3040	287	29	interested	interested	ADJ
cblr-3040	287	30	audiences	audience	NOUN
cblr-3040	287	31	.	.	PUNCT
cblr-3040	288	1	this	this	DET
cblr-3040	288	2	book	book	NOUN
cblr-3040	288	3	-	-	PUNCT
cblr-3040	288	4	tax	tax	NOUN
cblr-3040	288	5	divergence	divergence	NOUN
cblr-3040	288	6	exploitation	exploitation	NOUN
cblr-3040	288	7	may	may	AUX
cblr-3040	288	8	involve	involve	VERB
cblr-3040	288	9	some	some	DET
cblr-3040	288	10	self	self	NOUN
cblr-3040	288	11	-	-	PUNCT
cblr-3040	288	12	consciousness	consciousness	NOUN
cblr-3040	288	13	,	,	PUNCT
cblr-3040	288	14	if	if	SCONJ
cblr-3040	288	15	not	not	PART
cblr-3040	288	16	trepidation	trepidation	NOUN
cblr-3040	288	17	.	.	PUNCT
cblr-3040	289	1	murray	murray	PROPN
cblr-3040	289	2	explains	explain	VERB
cblr-3040	289	3	that	that	SCONJ
cblr-3040	289	4	the	the	DET
cblr-3040	289	5	principal	principal	ADJ
cblr-3040	289	6	document	document	NOUN
cblr-3040	289	7	,	,	PUNCT
cblr-3040	289	8	the	the	DET
cblr-3040	289	9	"	"	PUNCT
cblr-3040	289	10	lease	lease	NOUN
cblr-3040	289	11	,	,	PUNCT
cblr-3040	289	12	"	"	PUNCT
cblr-3040	289	13	commonly	commonly	ADV
cblr-3040	289	14	includes	include	VERB
cblr-3040	289	15	:	:	PUNCT
cblr-3040	289	16	[	[	X
cblr-3040	289	17	a	a	X
cblr-3040	289	18	]	]	X
cblr-3040	289	19	statement	statement	NOUN
cblr-3040	289	20	that	that	SCONJ
cblr-3040	289	21	the	the	DET
cblr-3040	289	22	transaction	transaction	NOUN
cblr-3040	289	23	is	be	AUX
cblr-3040	289	24	between	between	ADP
cblr-3040	289	25	unrelated	unrelated	ADJ
cblr-3040	289	26	parties	party	NOUN
cblr-3040	289	27	and	and	CCONJ
cblr-3040	289	28	that	that	SCONJ
cblr-3040	289	29	the	the	DET
cblr-3040	289	30	parties	party	NOUN
cblr-3040	289	31	intend	intend	VERB
cblr-3040	289	32	that	that	SCONJ
cblr-3040	289	33	the	the	DET
cblr-3040	289	34	lease	lease	NOUN
cblr-3040	289	35	be	be	AUX
cblr-3040	289	36	treated	treat	VERB
cblr-3040	289	37	as	as	ADP
cblr-3040	289	38	an	an	DET
cblr-3040	289	39	operating	operating	NOUN
cblr-3040	289	40	lease	lease	NOUN
cblr-3040	289	41	for	for	ADP
cblr-3040	289	42	financial	financial	ADJ
cblr-3040	289	43	accounting	accounting	NOUN
cblr-3040	289	44	purposes	purpose	NOUN
cblr-3040	289	45	,	,	PUNCT
cblr-3040	289	46	but	but	CCONJ
cblr-3040	289	47	as	as	ADP
cblr-3040	289	48	a	a	DET
cblr-3040	289	49	financing	financing	NOUN
cblr-3040	289	50	arrangement	arrangement	NOUN
cblr-3040	289	51	,	,	PUNCT
cblr-3040	289	52	or	or	CCONJ
cblr-3040	289	53	loan	loan	NOUN
cblr-3040	289	54	,	,	PUNCT
cblr-3040	289	55	for	for	ADP
cblr-3040	289	56	tax	tax	NOUN
cblr-3040	289	57	,	,	PUNCT
cblr-3040	289	58	bankruptcy	bankruptcy	NOUN
cblr-3040	289	59	,	,	PUNCT
cblr-3040	289	60	and	and	CCONJ
cblr-3040	289	61	commercial	commercial	ADJ
cblr-3040	289	62	purposes	purpose	NOUN
cblr-3040	289	63	(	(	PUNCT
cblr-3040	289	64	although	although	SCONJ
cblr-3040	289	65	corporate	corporate	ADJ
cblr-3040	289	66	auditors	auditor	NOUN
cblr-3040	289	67	may	may	AUX
cblr-3040	289	68	have	have	VERB
cblr-3040	289	69	concerns	concern	NOUN
cblr-3040	289	70	about	about	ADP
cblr-3040	289	71	such	such	DET
cblr-3040	289	72	an	an	DET
cblr-3040	289	73	explicit	explicit	ADJ
cblr-3040	289	74	recitation).39	recitation).39	NOUN
cblr-3040	289	75	leaving	leave	VERB
cblr-3040	289	76	aside	aside	ADV
cblr-3040	289	77	for	for	ADP
cblr-3040	289	78	the	the	DET
cblr-3040	289	79	moment	moment	NOUN
cblr-3040	289	80	the	the	DET
cblr-3040	289	81	salient	salient	NOUN
cblr-3040	289	82	point	point	NOUN
cblr-3040	289	83	-that	-that	PROPN
cblr-3040	289	84	corporate	corporate	ADJ
cblr-3040	289	85	auditors	auditor	NOUN
cblr-3040	289	86	ought	ought	AUX
cblr-3040	289	87	to	to	PART
cblr-3040	289	88	have	have	VERB
cblr-3040	289	89	concerns	concern	NOUN
cblr-3040	289	90	about	about	ADP
cblr-3040	289	91	this	this	DET
cblr-3040	289	92	divergence	divergence	NOUN
cblr-3040	289	93	whether	whether	SCONJ
cblr-3040	289	94	or	or	CCONJ
cblr-3040	289	95	not	not	PART
cblr-3040	289	96	such	such	ADJ
cblr-3040	289	97	divergence	divergence	NOUN
cblr-3040	289	98	is	be	AUX
cblr-3040	289	99	explicitly	explicitly	ADV
cblr-3040	289	100	recited	recite	VERB
cblr-3040	289	101	in	in	ADP
cblr-3040	289	102	the	the	DET
cblr-3040	289	103	documents	document	NOUN
cblr-3040	289	104	-this	-this	ADJ
cblr-3040	289	105	description	description	NOUN
cblr-3040	289	106	of	of	ADP
cblr-3040	289	107	the	the	DET
cblr-3040	289	108	intent	intent	NOUN
cblr-3040	289	109	of	of	ADP
cblr-3040	289	110	the	the	DET
cblr-3040	289	111	parties	party	NOUN
cblr-3040	289	112	highlights	highlight	VERB
cblr-3040	289	113	the	the	DET
cblr-3040	289	114	underlying	underlie	VERB
cblr-3040	289	115	tax	tax	NOUN
cblr-3040	289	116	law	law	NOUN
cblr-3040	289	117	and	and	CCONJ
cblr-3040	289	118	accounting	accounting	NOUN
cblr-3040	289	119	rules	rule	NOUN
cblr-3040	289	120	at	at	ADP
cblr-3040	289	121	work	work	NOUN
cblr-3040	289	122	in	in	ADP
cblr-3040	289	123	the	the	DET
cblr-3040	289	124	synthetic	synthetic	ADJ
cblr-3040	289	125	lease	lease	NOUN
cblr-3040	289	126	context	context	NOUN
cblr-3040	289	127	.	.	PUNCT
cblr-3040	290	1	from	from	ADP
cblr-3040	290	2	a	a	DET
cblr-3040	290	3	tax	tax	NOUN
cblr-3040	290	4	perspective	perspective	NOUN
cblr-3040	290	5	,	,	PUNCT
cblr-3040	290	6	identification	identification	NOUN
cblr-3040	290	7	of	of	ADP
cblr-3040	290	8	the	the	DET
cblr-3040	290	9	"	"	PUNCT
cblr-3040	290	10	corporate	corporate	ADJ
cblr-3040	290	11	user	user	NOUN
cblr-3040	290	12	"	"	PUNCT
cblr-3040	290	13	as	as	ADP
cblr-3040	290	14	the	the	DET
cblr-3040	290	15	"	"	PUNCT
cblr-3040	290	16	owner	owner	NOUN
cblr-3040	290	17	"	"	PUNCT
cblr-3040	290	18	of	of	ADP
cblr-3040	290	19	the	the	DET
cblr-3040	290	20	property	property	NOUN
cblr-3040	290	21	(	(	PUNCT
cblr-3040	290	22	and	and	CCONJ
cblr-3040	290	23	thus	thus	ADV
cblr-3040	290	24	the	the	DET
cblr-3040	290	25	"	"	PUNCT
cblr-3040	290	26	borrower	borrower	NOUN
cblr-3040	290	27	"	"	PUNCT
cblr-3040	290	28	of	of	ADP
cblr-3040	290	29	the	the	DET
cblr-3040	290	30	mortgage	mortgage	NOUN
cblr-3040	290	31	loan	loan	NOUN
cblr-3040	290	32	)	)	PUNCT
cblr-3040	290	33	is	be	AUX
cblr-3040	290	34	clearly	clearly	ADV
cblr-3040	290	35	the	the	DET
cblr-3040	290	36	proper	proper	ADJ
cblr-3040	290	37	treatment	treatment	NOUN
cblr-3040	290	38	.	.	PUNCT
cblr-3040	291	1	under	under	ADP
cblr-3040	291	2	8	8	NUM
cblr-3040	291	3	see	see	VERB
cblr-3040	291	4	murray	murray	NOUN
cblr-3040	291	5	,	,	PUNCT
cblr-3040	291	6	supra	supra	PROPN
cblr-3040	291	7	note	note	NOUN
cblr-3040	291	8	3	3	NUM
cblr-3040	291	9	,	,	PUNCT
cblr-3040	291	10	at	at	ADP
cblr-3040	291	11	198	198	NUM
cblr-3040	291	12	,	,	PUNCT
cblr-3040	291	13	210	210	NUM
cblr-3040	291	14	;	;	PUNCT
cblr-3040	291	15	nesvold	nesvold	ADJ
cblr-3040	291	16	,	,	PUNCT
cblr-3040	291	17	supra	supra	PROPN
cblr-3040	291	18	note	note	NOUN
cblr-3040	291	19	3	3	NUM
cblr-3040	291	20	,	,	PUNCT
cblr-3040	291	21	at	at	ADP
cblr-3040	291	22	9495	9495	NUM
cblr-3040	291	23	,	,	PUNCT
cblr-3040	291	24	95	95	NUM
cblr-3040	291	25	n.63	n.63	AUX
cblr-3040	291	26	(	(	PUNCT
cblr-3040	291	27	citing	cite	VERB
cblr-3040	291	28	various	various	ADJ
cblr-3040	291	29	sources	source	NOUN
cblr-3040	291	30	in	in	ADP
cblr-3040	291	31	support	support	NOUN
cblr-3040	291	32	of	of	ADP
cblr-3040	291	33	the	the	DET
cblr-3040	291	34	proposition	proposition	NOUN
cblr-3040	291	35	that	that	SCONJ
cblr-3040	291	36	there	there	PRON
cblr-3040	291	37	are	be	VERB
cblr-3040	291	38	potential	potential	ADJ
cblr-3040	291	39	financing	financing	NOUN
cblr-3040	291	40	advantages	advantage	NOUN
cblr-3040	291	41	to	to	PART
cblr-3040	291	42	be	be	AUX
cblr-3040	291	43	had	have	VERB
cblr-3040	291	44	in	in	ADP
cblr-3040	291	45	synthetic	synthetic	ADJ
cblr-3040	291	46	leasing	leasing	NOUN
cblr-3040	291	47	,	,	PUNCT
cblr-3040	291	48	including	include	VERB
cblr-3040	291	49	favorable	favorable	ADJ
cblr-3040	291	50	borrowing	borrowing	NOUN
cblr-3040	291	51	rates	rate	NOUN
cblr-3040	291	52	,	,	PUNCT
cblr-3040	291	53	but	but	CCONJ
cblr-3040	291	54	also	also	ADV
cblr-3040	291	55	acknowledging	acknowledge	VERB
cblr-3040	291	56	the	the	DET
cblr-3040	291	57	view	view	NOUN
cblr-3040	291	58	of	of	ADP
cblr-3040	291	59	at	at	ADV
cblr-3040	291	60	least	least	ADV
cblr-3040	291	61	one	one	NUM
cblr-3040	291	62	commentator	commentator	NOUN
cblr-3040	291	63	that	that	PRON
cblr-3040	291	64	the	the	DET
cblr-3040	291	65	interest	interest	NOUN
cblr-3040	291	66	rates	rate	NOUN
cblr-3040	291	67	involved	involve	VERB
cblr-3040	291	68	did	do	AUX
cblr-3040	291	69	not	not	PART
cblr-3040	291	70	really	really	ADV
cblr-3040	291	71	differ	differ	VERB
cblr-3040	291	72	from	from	ADP
cblr-3040	291	73	the	the	DET
cblr-3040	291	74	rates	rate	NOUN
cblr-3040	291	75	available	available	ADJ
cblr-3040	291	76	for	for	ADP
cblr-3040	291	77	"	"	PUNCT
cblr-3040	291	78	straightforward	straightforward	ADJ
cblr-3040	291	79	debt	debt	NOUN
cblr-3040	291	80	financing	financing	NOUN
cblr-3040	291	81	"	"	PUNCT
cblr-3040	291	82	based	base	VERB
cblr-3040	291	83	on	on	ADP
cblr-3040	291	84	the	the	DET
cblr-3040	291	85	lessee	lessee	NOUN
cblr-3040	291	86	's	's	PART
cblr-3040	291	87	credit	credit	NOUN
cblr-3040	291	88	)	)	PUNCT
cblr-3040	291	89	.	.	PUNCT
cblr-3040	292	1	31	31	NUM
cblr-3040	292	2	murray	murray	PROPN
cblr-3040	292	3	,	,	PUNCT
cblr-3040	292	4	supra	supra	PROPN
cblr-3040	292	5	note	note	NOUN
cblr-3040	292	6	3	3	NUM
cblr-3040	292	7	,	,	PUNCT
cblr-3040	292	8	at	at	ADP
cblr-3040	292	9	214	214	NUM
cblr-3040	292	10	(	(	PUNCT
cblr-3040	292	11	emphasis	emphasis	NOUN
cblr-3040	292	12	added	add	VERB
cblr-3040	292	13	)	)	PUNCT
cblr-3040	292	14	.	.	PUNCT
cblr-3040	293	1	see	see	VERB
cblr-3040	293	2	also	also	ADV
cblr-3040	293	3	little	little	ADJ
cblr-3040	293	4	,	,	PUNCT
cblr-3040	293	5	supra	supra	ADJ
cblr-3040	293	6	note	note	NOUN
cblr-3040	293	7	3	3	NUM
cblr-3040	293	8	,	,	PUNCT
cblr-3040	293	9	at	at	ADP
cblr-3040	293	10	19	19	NUM
cblr-3040	293	11	.	.	PUNCT
cblr-3040	294	1	"	"	PUNCT
cblr-3040	294	2	there	there	PRON
cblr-3040	294	3	is	be	VERB
cblr-3040	294	4	usually	usually	ADV
cblr-3040	294	5	express	express	ADJ
cblr-3040	294	6	language	language	NOUN
cblr-3040	294	7	in	in	ADP
cblr-3040	294	8	the	the	DET
cblr-3040	294	9	lease	lease	NOUN
cblr-3040	294	10	to	to	ADP
cblr-3040	294	11	the	the	DET
cblr-3040	294	12	effect	effect	NOUN
cblr-3040	294	13	that	that	SCONJ
cblr-3040	294	14	the	the	DET
cblr-3040	294	15	parties	party	NOUN
cblr-3040	294	16	intend	intend	VERB
cblr-3040	294	17	that	that	SCONJ
cblr-3040	294	18	it	it	PRON
cblr-3040	294	19	will	will	AUX
cblr-3040	294	20	be	be	AUX
cblr-3040	294	21	a	a	DET
cblr-3040	294	22	lease	lease	NOUN
cblr-3040	294	23	for	for	ADP
cblr-3040	294	24	financial	financial	ADJ
cblr-3040	294	25	accounting	accounting	NOUN
cblr-3040	294	26	purposes	purpose	NOUN
cblr-3040	294	27	and	and	CCONJ
cblr-3040	294	28	a	a	DET
cblr-3040	294	29	loan	loan	NOUN
cblr-3040	294	30	for	for	ADP
cblr-3040	294	31	tax	tax	NOUN
cblr-3040	294	32	purposes	purpose	NOUN
cblr-3040	294	33	.	.	PUNCT
cblr-3040	294	34	"	"	PUNCT
cblr-3040	295	1	i	i	PRON
cblr-3040	295	2	d.	d.	PROPN
cblr-3040	295	3	columbia	columbia	PROPN
cblr-3040	295	4	business	business	PROPN
cblr-3040	295	5	law	law	PROPN
cblr-3040	295	6	review	review	VERB
cblr-3040	295	7	well	well	ADV
cblr-3040	295	8	-	-	PUNCT
cblr-3040	295	9	established	establish	VERB
cblr-3040	295	10	"	"	PUNCT
cblr-3040	295	11	substance	substance	NOUN
cblr-3040	295	12	over	over	ADP
cblr-3040	295	13	form	form	NOUN
cblr-3040	295	14	"	"	PUNCT
cblr-3040	295	15	principles	principle	NOUN
cblr-3040	295	16	,	,	PUNCT
cblr-3040	295	17	many	many	ADJ
cblr-3040	295	18	notable	notable	ADJ
cblr-3040	295	19	tax	tax	NOUN
cblr-3040	295	20	shelter	shelter	NOUN
cblr-3040	295	21	cases	case	NOUN
cblr-3040	295	22	have	have	AUX
cblr-3040	295	23	addressed	address	VERB
cblr-3040	295	24	the	the	DET
cblr-3040	295	25	issue	issue	NOUN
cblr-3040	295	26	of	of	ADP
cblr-3040	295	27	whether	whether	SCONJ
cblr-3040	295	28	a	a	DET
cblr-3040	295	29	putative	putative	ADJ
cblr-3040	295	30	tenant	tenant	NOUN
cblr-3040	295	31	should	should	AUX
cblr-3040	295	32	be	be	AUX
cblr-3040	295	33	treated	treat	VERB
cblr-3040	295	34	as	as	ADP
cblr-3040	295	35	the	the	DET
cblr-3040	295	36	owner	owner	NOUN
cblr-3040	295	37	of	of	ADP
cblr-3040	295	38	purportedly	purportedly	ADV
cblr-3040	295	39	"	"	PUNCT
cblr-3040	295	40	leased	lease	VERB
cblr-3040	295	41	"	"	PUNCT
cblr-3040	295	42	property	property	NOUN
cblr-3040	295	43	because	because	SCONJ
cblr-3040	295	44	it	it	PRON
cblr-3040	295	45	has	have	VERB
cblr-3040	295	46	,	,	PUNCT
cblr-3040	295	47	through	through	ADP
cblr-3040	295	48	purchase	purchase	NOUN
cblr-3040	295	49	options	option	NOUN
cblr-3040	295	50	and	and	CCONJ
cblr-3040	295	51	other	other	ADJ
cblr-3040	295	52	aspects	aspect	NOUN
cblr-3040	295	53	of	of	ADP
cblr-3040	295	54	the	the	DET
cblr-3040	295	55	pertinent	pertinent	ADJ
cblr-3040	295	56	agreements	agreement	NOUN
cblr-3040	295	57	,	,	PUNCT
cblr-3040	295	58	most	most	ADJ
cblr-3040	295	59	of	of	ADP
cblr-3040	295	60	the	the	DET
cblr-3040	295	61	typical	typical	ADJ
cblr-3040	295	62	benefits	benefit	NOUN
cblr-3040	295	63	and	and	CCONJ
cblr-3040	295	64	burdens	burden	NOUN
cblr-3040	295	65	of	of	ADP
cblr-3040	295	66	ownership.4	ownership.4	PROPN
cblr-3040	295	67	°	°	SCONJ
cblr-3040	295	68	these	these	DET
cblr-3040	295	69	precedents	precedent	NOUN
cblr-3040	295	70	often	often	ADV
cblr-3040	295	71	involved	involve	VERB
cblr-3040	295	72	a	a	DET
cblr-3040	295	73	difficult	difficult	ADJ
cblr-3040	295	74	multi	multi	ADJ
cblr-3040	295	75	-	-	ADJ
cblr-3040	295	76	factored	factored	ADJ
cblr-3040	295	77	analysis	analysis	NOUN
cblr-3040	295	78	because	because	SCONJ
cblr-3040	295	79	at	at	ADV
cblr-3040	295	80	least	least	ADJ
cblr-3040	295	81	colorable	colorable	ADJ
cblr-3040	295	82	arguments	argument	NOUN
cblr-3040	295	83	existed	exist	VERB
cblr-3040	295	84	that	that	SCONJ
cblr-3040	295	85	the	the	DET
cblr-3040	295	86	purported	purport	VERB
cblr-3040	295	87	"	"	PUNCT
cblr-3040	295	88	owner	owner	NOUN
cblr-3040	295	89	-	-	PUNCT
cblr-3040	295	90	lessor	lessor	NOUN
cblr-3040	295	91	"	"	PUNCT
cblr-3040	295	92	had	have	VERB
cblr-3040	295	93	some	some	DET
cblr-3040	295	94	significant	significant	ADJ
cblr-3040	295	95	indicia	indicia	NOUN
cblr-3040	295	96	of	of	ADP
cblr-3040	295	97	ownership	ownership	NOUN
cblr-3040	295	98	.	.	PUNCT
cblr-3040	296	1	in	in	ADP
cblr-3040	296	2	a	a	DET
cblr-3040	296	3	customary	customary	ADJ
cblr-3040	296	4	synthetic	synthetic	ADJ
cblr-3040	296	5	lease	lease	NOUN
cblr-3040	296	6	transaction	transaction	NOUN
cblr-3040	296	7	,	,	PUNCT
cblr-3040	296	8	however	however	ADV
cblr-3040	296	9	,	,	PUNCT
cblr-3040	296	10	the	the	DET
cblr-3040	296	11	fact	fact	NOUN
cblr-3040	296	12	that	that	SCONJ
cblr-3040	296	13	the	the	DET
cblr-3040	296	14	deck	deck	NOUN
cblr-3040	296	15	is	be	AUX
cblr-3040	296	16	so	so	ADV
cblr-3040	296	17	severely	severely	ADV
cblr-3040	296	18	stacked	stack	VERB
cblr-3040	296	19	toward	toward	ADP
cblr-3040	296	20	the	the	DET
cblr-3040	296	21	corporate	corporate	ADJ
cblr-3040	296	22	user	user	NOUN
cblr-3040	296	23	/	/	SYM
cblr-3040	296	24	lessee	lessee	NOUN
cblr-3040	296	25	(	(	PUNCT
cblr-3040	296	26	in	in	ADP
cblr-3040	296	27	terms	term	NOUN
cblr-3040	296	28	of	of	ADP
cblr-3040	296	29	control	control	NOUN
cblr-3040	296	30	and	and	CCONJ
cblr-3040	296	31	possession	possession	NOUN
cblr-3040	296	32	of	of	ADP
cblr-3040	296	33	economic	economic	ADJ
cblr-3040	296	34	rights	right	NOUN
cblr-3040	296	35	and	and	CCONJ
cblr-3040	296	36	obligations	obligation	NOUN
cblr-3040	296	37	indicative	indicative	ADJ
cblr-3040	296	38	of	of	ADP
cblr-3040	296	39	ownership	ownership	NOUN
cblr-3040	296	40	)	)	PUNCT
cblr-3040	296	41	makes	make	VERB
cblr-3040	296	42	the	the	DET
cblr-3040	296	43	decision	decision	NOUN
cblr-3040	296	44	easy	easy	ADJ
cblr-3040	296	45	-the	-the	DET
cblr-3040	296	46	corporate	corporate	ADJ
cblr-3040	296	47	user	user	NOUN
cblr-3040	296	48	/	/	SYM
cblr-3040	296	49	lessee	lessee	NOUN
cblr-3040	296	50	should	should	AUX
cblr-3040	296	51	be	be	AUX
cblr-3040	296	52	recognized	recognize	VERB
cblr-3040	296	53	as	as	ADP
cblr-3040	296	54	the	the	DET
cblr-3040	296	55	"	"	PUNCT
cblr-3040	296	56	tax	tax	NOUN
cblr-3040	296	57	owner	owner	NOUN
cblr-3040	296	58	"	"	PUNCT
cblr-3040	296	59	of	of	ADP
cblr-3040	296	60	the	the	DET
cblr-3040	296	61	property	property	NOUN
cblr-3040	296	62	.	.	PUNCT
cblr-3040	297	1	the	the	DET
cblr-3040	297	2	irs	irs	PROPN
cblr-3040	297	3	has	have	AUX
cblr-3040	297	4	privately	privately	ADV
cblr-3040	297	5	ruled	rule	VERB
cblr-3040	297	6	to	to	ADP
cblr-3040	297	7	that	that	DET
cblr-3040	297	8	effect	effect	NOUN
cblr-3040	297	9	in	in	ADP
cblr-3040	297	10	at	at	ADV
cblr-3040	297	11	least	least	ADV
cblr-3040	297	12	one	one	NUM
cblr-3040	297	13	situation	situation	NOUN
cblr-3040	297	14	involving	involve	VERB
cblr-3040	297	15	a	a	DET
cblr-3040	297	16	synthetic	synthetic	NOUN
cblr-3040	297	17	lease,41	lease,41	NOUN
cblr-3040	297	18	and	and	CCONJ
cblr-3040	297	19	40	40	NUM
cblr-3040	297	20	see	see	NOUN
cblr-3040	297	21	weidner	weidner	NOUN
cblr-3040	297	22	,	,	PUNCT
cblr-3040	297	23	supra	supra	PROPN
cblr-3040	297	24	note	note	NOUN
cblr-3040	297	25	3	3	NUM
cblr-3040	297	26	,	,	PUNCT
cblr-3040	297	27	at	at	ADP
cblr-3040	297	28	465	465	NUM
cblr-3040	297	29	-	-	SYM
cblr-3040	297	30	85	85	NUM
cblr-3040	297	31	for	for	ADP
cblr-3040	297	32	an	an	DET
cblr-3040	297	33	excellent	excellent	ADJ
cblr-3040	297	34	exposition	exposition	NOUN
cblr-3040	297	35	of	of	ADP
cblr-3040	297	36	the	the	DET
cblr-3040	297	37	principal	principal	ADJ
cblr-3040	297	38	case	case	NOUN
cblr-3040	297	39	law	law	NOUN
cblr-3040	297	40	and	and	CCONJ
cblr-3040	297	41	its	its	PRON
cblr-3040	297	42	support	support	NOUN
cblr-3040	297	43	of	of	ADP
cblr-3040	297	44	the	the	DET
cblr-3040	297	45	conclusion	conclusion	NOUN
cblr-3040	297	46	that	that	SCONJ
cblr-3040	297	47	the	the	DET
cblr-3040	297	48	"	"	PUNCT
cblr-3040	297	49	lessee	lessee	NOUN
cblr-3040	297	50	"	"	PUNCT
cblr-3040	297	51	in	in	ADP
cblr-3040	297	52	a	a	DET
cblr-3040	297	53	customary	customary	ADJ
cblr-3040	297	54	synthetic	synthetic	ADJ
cblr-3040	297	55	lease	lease	NOUN
cblr-3040	297	56	arrangement	arrangement	NOUN
cblr-3040	297	57	should	should	AUX
cblr-3040	297	58	be	be	AUX
cblr-3040	297	59	deemed	deem	VERB
cblr-3040	297	60	the	the	DET
cblr-3040	297	61	owner	owner	NOUN
cblr-3040	297	62	of	of	ADP
cblr-3040	297	63	the	the	DET
cblr-3040	297	64	"	"	PUNCT
cblr-3040	297	65	leased	lease	VERB
cblr-3040	297	66	"	"	PUNCT
cblr-3040	297	67	property	property	NOUN
cblr-3040	297	68	for	for	ADP
cblr-3040	297	69	income	income	NOUN
cblr-3040	297	70	tax	tax	NOUN
cblr-3040	297	71	purposes	purpose	NOUN
cblr-3040	297	72	.	.	PUNCT
cblr-3040	298	1	41	41	NUM
cblr-3040	298	2	i.r.s	i.r.	NOUN
cblr-3040	298	3	.	.	PUNCT
cblr-3040	299	1	f.s.a	f.s.a	PROPN
cblr-3040	299	2	.	.	PROPN
cblr-3040	299	3	199920003	199920003	NUM
cblr-3040	299	4	(	(	PUNCT
cblr-3040	299	5	jan	jan	PROPN
cblr-3040	299	6	.	.	PROPN
cblr-3040	299	7	12	12	NUM
cblr-3040	299	8	,	,	PUNCT
cblr-3040	299	9	1999	1999	NUM
cblr-3040	299	10	)	)	PUNCT
cblr-3040	299	11	.	.	PUNCT
cblr-3040	300	1	some	some	DET
cblr-3040	300	2	commentators	commentator	NOUN
cblr-3040	300	3	,	,	PUNCT
cblr-3040	300	4	although	although	SCONJ
cblr-3040	300	5	agreeing	agree	VERB
cblr-3040	300	6	with	with	ADP
cblr-3040	300	7	the	the	DET
cblr-3040	300	8	result	result	NOUN
cblr-3040	300	9	,	,	PUNCT
cblr-3040	300	10	have	have	AUX
cblr-3040	300	11	found	find	VERB
cblr-3040	300	12	the	the	DET
cblr-3040	300	13	reasoning	reasoning	NOUN
cblr-3040	300	14	in	in	ADP
cblr-3040	300	15	this	this	DET
cblr-3040	300	16	field	field	NOUN
cblr-3040	300	17	service	service	NOUN
cblr-3040	300	18	advice	advice	NOUN
cblr-3040	300	19	(	(	PUNCT
cblr-3040	300	20	which	which	PRON
cblr-3040	300	21	on	on	ADP
cblr-3040	300	22	its	its	PRON
cblr-3040	300	23	face	face	NOUN
cblr-3040	300	24	termed	term	VERB
cblr-3040	300	25	the	the	DET
cblr-3040	300	26	tax	tax	NOUN
cblr-3040	300	27	ownership	ownership	NOUN
cblr-3040	300	28	determination	determination	NOUN
cblr-3040	300	29	in	in	ADP
cblr-3040	300	30	the	the	DET
cblr-3040	300	31	subject	subject	NOUN
cblr-3040	300	32	transaction	transaction	NOUN
cblr-3040	300	33	a	a	DET
cblr-3040	300	34	"	"	PUNCT
cblr-3040	300	35	close	close	ADJ
cblr-3040	300	36	call	call	NOUN
cblr-3040	300	37	"	"	PUNCT
cblr-3040	300	38	)	)	PUNCT
cblr-3040	300	39	somewhat	somewhat	ADV
cblr-3040	300	40	questionable	questionable	ADJ
cblr-3040	300	41	,	,	PUNCT
cblr-3040	300	42	noting	note	VERB
cblr-3040	300	43	that	that	SCONJ
cblr-3040	300	44	the	the	DET
cblr-3040	300	45	transaction	transaction	NOUN
cblr-3040	300	46	under	under	ADP
cblr-3040	300	47	review	review	NOUN
cblr-3040	300	48	lacked	lack	VERB
cblr-3040	300	49	some	some	PRON
cblr-3040	300	50	of	of	ADP
cblr-3040	300	51	the	the	DET
cblr-3040	300	52	residual	residual	ADJ
cblr-3040	300	53	risk	risk	NOUN
cblr-3040	300	54	/	/	SYM
cblr-3040	300	55	reward	reward	NOUN
cblr-3040	300	56	indicia	indicia	NOUN
cblr-3040	300	57	of	of	ADP
cblr-3040	300	58	ownership	ownership	NOUN
cblr-3040	300	59	(	(	PUNCT
cblr-3040	300	60	such	such	ADJ
cblr-3040	300	61	as	as	ADP
cblr-3040	300	62	guarantees	guarantee	NOUN
cblr-3040	300	63	of	of	ADP
cblr-3040	300	64	residual	residual	ADJ
cblr-3040	300	65	value	value	NOUN
cblr-3040	300	66	or	or	CCONJ
cblr-3040	300	67	clear	clear	ADJ
cblr-3040	300	68	rights	right	NOUN
cblr-3040	300	69	to	to	PART
cblr-3040	300	70	capture	capture	VERB
cblr-3040	300	71	"	"	PUNCT
cblr-3040	300	72	appreciation	appreciation	NOUN
cblr-3040	300	73	"	"	PUNCT
cblr-3040	300	74	in	in	ADP
cblr-3040	300	75	the	the	DET
cblr-3040	300	76	value	value	NOUN
cblr-3040	300	77	of	of	ADP
cblr-3040	300	78	the	the	DET
cblr-3040	300	79	leased	lease	VERB
cblr-3040	300	80	property	property	NOUN
cblr-3040	300	81	)	)	PUNCT
cblr-3040	300	82	of	of	ADP
cblr-3040	300	83	great	great	ADJ
cblr-3040	300	84	significance	significance	NOUN
cblr-3040	300	85	in	in	ADP
cblr-3040	300	86	the	the	DET
cblr-3040	300	87	case	case	NOUN
cblr-3040	300	88	law	law	NOUN
cblr-3040	300	89	,	,	PUNCT
cblr-3040	300	90	and	and	CCONJ
cblr-3040	300	91	that	that	SCONJ
cblr-3040	300	92	the	the	DET
cblr-3040	300	93	service	service	NOUN
cblr-3040	300	94	's	's	PART
cblr-3040	300	95	ruling	ruling	NOUN
cblr-3040	300	96	may	may	AUX
cblr-3040	300	97	have	have	AUX
cblr-3040	300	98	in	in	ADP
cblr-3040	300	99	large	large	ADJ
cblr-3040	300	100	measure	measure	NOUN
cblr-3040	300	101	turned	turn	VERB
cblr-3040	300	102	not	not	PART
cblr-3040	300	103	only	only	ADV
cblr-3040	300	104	on	on	ADP
cblr-3040	300	105	the	the	DET
cblr-3040	300	106	many	many	ADJ
cblr-3040	300	107	indicia	indicia	NOUN
cblr-3040	300	108	of	of	ADP
cblr-3040	300	109	risk	risk	NOUN
cblr-3040	300	110	and	and	CCONJ
cblr-3040	300	111	control	control	VERB
cblr-3040	300	112	the	the	DET
cblr-3040	300	113	lessee	lessee	NOUN
cblr-3040	300	114	possessed	possess	VERB
cblr-3040	300	115	,	,	PUNCT
cblr-3040	300	116	but	but	CCONJ
cblr-3040	300	117	also	also	ADV
cblr-3040	300	118	on	on	ADP
cblr-3040	300	119	the	the	DET
cblr-3040	300	120	parties	party	NOUN
cblr-3040	300	121	'	'	PART
cblr-3040	300	122	expression	expression	NOUN
cblr-3040	300	123	of	of	ADP
cblr-3040	300	124	intent	intent	NOUN
cblr-3040	300	125	and	and	CCONJ
cblr-3040	300	126	consistent	consistent	ADJ
cblr-3040	300	127	treatment	treatment	NOUN
cblr-3040	300	128	of	of	ADP
cblr-3040	300	129	the	the	DET
cblr-3040	300	130	lessee	lessee	NOUN
cblr-3040	300	131	as	as	ADP
cblr-3040	300	132	the	the	DET
cblr-3040	300	133	"	"	PUNCT
cblr-3040	300	134	tax	tax	NOUN
cblr-3040	300	135	owner	owner	NOUN
cblr-3040	300	136	"	"	PUNCT
cblr-3040	300	137	of	of	ADP
cblr-3040	300	138	the	the	DET
cblr-3040	300	139	subject	subject	ADJ
cblr-3040	300	140	property	property	NOUN
cblr-3040	300	141	.	.	PUNCT
cblr-3040	301	1	see	see	VERB
cblr-3040	301	2	frost	frost	NOUN
cblr-3040	301	3	&	&	CCONJ
cblr-3040	301	4	carman	carman	PROPN
cblr-3040	301	5	,	,	PUNCT
cblr-3040	301	6	supra	supra	PROPN
cblr-3040	301	7	note	note	NOUN
cblr-3040	301	8	3	3	NUM
cblr-3040	301	9	,	,	PUNCT
cblr-3040	301	10	at	at	ADP
cblr-3040	301	11	368	368	NUM
cblr-3040	301	12	;	;	PUNCT
cblr-3040	301	13	little	little	ADJ
cblr-3040	301	14	,	,	PUNCT
cblr-3040	301	15	supra	supra	ADJ
cblr-3040	301	16	note	note	NOUN
cblr-3040	301	17	3	3	NUM
cblr-3040	301	18	,	,	PUNCT
cblr-3040	301	19	at	at	ADP
cblr-3040	301	20	54	54	NUM
cblr-3040	301	21	(	(	PUNCT
cblr-3040	301	22	suggesting	suggest	VERB
cblr-3040	301	23	that	that	SCONJ
cblr-3040	301	24	the	the	DET
cblr-3040	301	25	irs	irs	PROPN
cblr-3040	301	26	did	do	AUX
cblr-3040	301	27	not	not	PART
cblr-3040	301	28	thoroughly	thoroughly	ADV
cblr-3040	301	29	analyze	analyze	VERB
cblr-3040	301	30	and/or	and/or	CCONJ
cblr-3040	301	31	weigh	weigh	VERB
cblr-3040	301	32	the	the	DET
cblr-3040	301	33	consequences	consequence	NOUN
cblr-3040	301	34	of	of	ADP
cblr-3040	301	35	"	"	PUNCT
cblr-3040	301	36	end	end	VERB
cblr-3040	301	37	-	-	PUNCT
cblr-3040	301	38	of	of	ADP
cblr-3040	301	39	-	-	PUNCT
cblr-3040	301	40	term	term	NOUN
cblr-3040	301	41	"	"	PUNCT
cblr-3040	301	42	options	option	NOUN
cblr-3040	301	43	,	,	PUNCT
cblr-3040	301	44	which	which	PRON
cblr-3040	301	45	appear	appear	VERB
cblr-3040	301	46	to	to	PART
cblr-3040	301	47	have	have	AUX
cblr-3040	301	48	effectively	effectively	ADV
cblr-3040	301	49	shifted	shift	VERB
cblr-3040	301	50	"	"	PUNCT
cblr-3040	301	51	most	most	ADJ
cblr-3040	301	52	of	of	ADP
cblr-3040	301	53	the	the	DET
cblr-3040	301	54	benefits	benefit	NOUN
cblr-3040	301	55	and	and	CCONJ
cblr-3040	301	56	risks	risk	NOUN
cblr-3040	301	57	of	of	ADP
cblr-3040	301	58	residual	residual	ADJ
cblr-3040	301	59	value	value	NOUN
cblr-3040	301	60	"	"	PUNCT
cblr-3040	301	61	to	to	ADP
cblr-3040	301	62	the	the	DET
cblr-3040	301	63	lessee	lessee	NOUN
cblr-3040	301	64	,	,	PUNCT
cblr-3040	301	65	and	and	CCONJ
cblr-3040	301	66	suggesting	suggest	VERB
cblr-3040	301	67	that	that	SCONJ
cblr-3040	301	68	the	the	DET
cblr-3040	301	69	ruling	ruling	NOUN
cblr-3040	301	70	should	should	AUX
cblr-3040	301	71	not	not	PART
cblr-3040	301	72	have	have	AUX
cblr-3040	301	73	been	be	AUX
cblr-3040	301	74	such	such	DET
cblr-3040	301	75	a	a	DET
cblr-3040	301	76	close	close	ADJ
cblr-3040	301	77	call	call	NOUN
cblr-3040	301	78	)	)	PUNCT
cblr-3040	301	79	;	;	PUNCT
cblr-3040	301	80	weidner	weidner	NOUN
cblr-3040	301	81	,	,	PUNCT
cblr-3040	301	82	supra	supra	PROPN
cblr-3040	301	83	note	note	NOUN
cblr-3040	301	84	3	3	NUM
cblr-3040	301	85	,	,	PUNCT
cblr-3040	301	86	at	at	ADP
cblr-3040	301	87	485	485	NUM
cblr-3040	301	88	(	(	PUNCT
cblr-3040	301	89	arguing	argue	VERB
cblr-3040	301	90	that	that	SCONJ
cblr-3040	301	91	the	the	DET
cblr-3040	301	92	ruling	ruling	NOUN
cblr-3040	301	93	reaches	reach	VERB
cblr-3040	301	94	the	the	DET
cblr-3040	301	95	correct	correct	ADJ
cblr-3040	301	96	result	result	NOUN
cblr-3040	301	97	based	base	VERB
cblr-3040	301	98	on	on	ADP
cblr-3040	301	99	considerations	consideration	NOUN
cblr-3040	301	100	in	in	ADP
cblr-3040	301	101	key	key	ADJ
cblr-3040	301	102	case	case	NOUN
cblr-3040	301	103	law	law	NOUN
cblr-3040	301	104	which	which	DET
cblr-3040	301	105	stress	stress	NOUN
cblr-3040	301	106	taking	take	VERB
cblr-3040	301	107	a	a	DET
cblr-3040	301	108	practical	practical	ADJ
cblr-3040	301	109	approach	approach	NOUN
cblr-3040	301	110	to	to	ADP
cblr-3040	301	111	the	the	DET
cblr-3040	301	112	parties	party	NOUN
cblr-3040	301	113	'	'	PART
cblr-3040	301	114	actions	action	NOUN
cblr-3040	301	115	and	and	CCONJ
cblr-3040	301	116	their	their	PRON
cblr-3040	301	117	implications	implication	NOUN
cblr-3040	301	118	as	as	ADP
cblr-3040	301	119	to	to	ADP
cblr-3040	301	120	the	the	DET
cblr-3040	301	121	probable	probable	ADJ
cblr-3040	301	122	effects	effect	NOUN
cblr-3040	301	123	of	of	ADP
cblr-3040	301	124	options	option	NOUN
cblr-3040	301	125	and	and	CCONJ
cblr-3040	301	126	other	other	ADJ
cblr-3040	301	127	provisions	provision	NOUN
cblr-3040	301	128	in	in	ADP
cblr-3040	301	129	determining	determine	VERB
cblr-3040	301	130	the	the	DET
cblr-3040	301	131	lessee	lessee	NOUN
cblr-3040	301	132	's	's	PART
cblr-3040	301	133	relationship	relationship	NOUN
cblr-3040	301	134	to	to	ADP
cblr-3040	301	135	the	the	DET
cblr-3040	301	136	property	property	NOUN
cblr-3040	301	137	,	,	PUNCT
cblr-3040	301	138	as	as	ADV
cblr-3040	301	139	well	well	ADV
cblr-3040	301	140	as	as	ADP
cblr-3040	301	141	the	the	DET
cblr-3040	301	142	concept	concept	NOUN
cblr-3040	301	143	of	of	ADP
cblr-3040	301	144	also	also	ADV
cblr-3040	301	145	looking	look	VERB
cblr-3040	301	146	at	at	ADP
cblr-3040	301	147	the	the	DET
cblr-3040	301	148	[	[	X
cblr-3040	301	149	vol	vol	NOUN
cblr-3040	301	150	.	.	PUNCT
cblr-3040	301	151	2003	2003	NUM
cblr-3040	302	1	no	no	NOUN
cblr-3040	302	2	.	.	PUNCT
cblr-3040	303	1	1:35	1:35	NUM
cblr-3040	303	2	]	]	PUNCT
cblr-3040	303	3	stopping	stop	VERB
cblr-3040	303	4	enron	enron	PROPN
cblr-3040	303	5	end	end	NOUN
cblr-3040	303	6	-	-	PUNCT
cblr-3040	303	7	runs	run	NOUN
cblr-3040	303	8	and	and	CCONJ
cblr-3040	303	9	other	other	ADJ
cblr-3040	303	10	trick	trick	NOUN
cblr-3040	303	11	plays	play	VERB
cblr-3040	303	12	59	59	NUM
cblr-3040	303	13	commentators	commentator	NOUN
cblr-3040	303	14	have	have	AUX
cblr-3040	303	15	noted	note	VERB
cblr-3040	303	16	that	that	SCONJ
cblr-3040	303	17	the	the	DET
cblr-3040	303	18	substance	substance	NOUN
cblr-3040	303	19	over	over	ADP
cblr-3040	303	20	form	form	NOUN
cblr-3040	303	21	tax	tax	NOUN
cblr-3040	303	22	law	law	NOUN
cblr-3040	303	23	analysis	analysis	NOUN
cblr-3040	303	24	clearly	clearly	ADV
cblr-3040	303	25	makes	make	VERB
cblr-3040	303	26	the	the	DET
cblr-3040	303	27	"	"	PUNCT
cblr-3040	303	28	tenant	tenant	NOUN
cblr-3040	303	29	"	"	PUNCT
cblr-3040	303	30	in	in	ADP
cblr-3040	303	31	typical	typical	ADJ
cblr-3040	303	32	synthetic	synthetic	ADJ
cblr-3040	303	33	lease	lease	NOUN
cblr-3040	303	34	arrangements	arrangement	NOUN
cblr-3040	303	35	the	the	DET
cblr-3040	303	36	owner	owner	NOUN
cblr-3040	303	37	of	of	ADP
cblr-3040	303	38	the	the	DET
cblr-3040	303	39	subject	subject	ADJ
cblr-3040	303	40	property	property	NOUN
cblr-3040	303	41	for	for	ADP
cblr-3040	303	42	tax	tax	NOUN
cblr-3040	303	43	purposes	purpose	NOUN
cblr-3040	303	44	.	.	PUNCT
cblr-3040	303	45	"	"	PUNCT
cblr-3040	304	1	4	4	X
cblr-3040	304	2	.	.	X
cblr-3040	304	3	financial	financial	ADJ
cblr-3040	304	4	accounting	accounting	NOUN
cblr-3040	304	5	for	for	ADP
cblr-3040	304	6	the	the	DET
cblr-3040	304	7	synthetic	synthetic	ADJ
cblr-3040	304	8	lease	lease	NOUN
cblr-3040	304	9	with	with	ADP
cblr-3040	304	10	the	the	DET
cblr-3040	304	11	tax	tax	NOUN
cblr-3040	304	12	law	law	NOUN
cblr-3040	304	13	overwhelmingly	overwhelmingly	ADV
cblr-3040	304	14	friendly	friendly	ADJ
cblr-3040	304	15	to	to	ADP
cblr-3040	304	16	the	the	DET
cblr-3040	304	17	corporate	corporate	ADJ
cblr-3040	304	18	user	user	NOUN
cblr-3040	304	19	in	in	ADP
cblr-3040	304	20	a	a	DET
cblr-3040	304	21	synthetic	synthetic	ADJ
cblr-3040	304	22	lease	lease	NOUN
cblr-3040	304	23	transaction	transaction	NOUN
cblr-3040	304	24	desirous	desirous	ADJ
cblr-3040	304	25	of	of	ADP
cblr-3040	304	26	"	"	PUNCT
cblr-3040	304	27	owner	owner	NOUN
cblr-3040	304	28	"	"	PUNCT
cblr-3040	304	29	status	status	NOUN
cblr-3040	304	30	for	for	ADP
cblr-3040	304	31	tax	tax	NOUN
cblr-3040	304	32	purposes	purpose	NOUN
cblr-3040	304	33	,	,	PUNCT
cblr-3040	304	34	one	one	PRON
cblr-3040	304	35	might	might	AUX
cblr-3040	304	36	expect	expect	VERB
cblr-3040	304	37	financial	financial	ADJ
cblr-3040	304	38	accounting	accounting	NOUN
cblr-3040	304	39	standards	standard	NOUN
cblr-3040	304	40	to	to	PART
cblr-3040	304	41	have	have	AUX
cblr-3040	304	42	been	be	AUX
cblr-3040	304	43	commensurately	commensurately	ADV
cblr-3040	304	44	hostile	hostile	ADJ
cblr-3040	304	45	to	to	ADP
cblr-3040	304	46	the	the	DET
cblr-3040	304	47	corporate	corporate	ADJ
cblr-3040	304	48	user	user	NOUN
cblr-3040	304	49	seeking	seek	VERB
cblr-3040	304	50	mere	mere	ADJ
cblr-3040	304	51	"	"	PUNCT
cblr-3040	304	52	tenant	tenant	NOUN
cblr-3040	304	53	"	"	PUNCT
cblr-3040	304	54	status	status	NOUN
cblr-3040	304	55	for	for	ADP
cblr-3040	304	56	"	"	PUNCT
cblr-3040	304	57	book	book	NOUN
cblr-3040	304	58	"	"	PUNCT
cblr-3040	304	59	purposes	purpose	NOUN
cblr-3040	304	60	in	in	ADP
cblr-3040	304	61	these	these	DET
cblr-3040	304	62	transactions	transaction	NOUN
cblr-3040	304	63	.	.	PUNCT
cblr-3040	305	1	as	as	ADP
cblr-3040	305	2	noted	note	VERB
cblr-3040	305	3	supra	supra	NOUN
cblr-3040	305	4	,	,	PUNCT
cblr-3040	305	5	"	"	PUNCT
cblr-3040	305	6	and	and	CCONJ
cblr-3040	305	7	discussed	discuss	VERB
cblr-3040	305	8	in	in	ADP
cblr-3040	305	9	more	more	ADJ
cblr-3040	305	10	detail	detail	NOUN
cblr-3040	305	11	infra	infra	NOUN
cblr-3040	305	12	,	,	PUNCT
cblr-3040	305	13	"	"	PUNCT
cblr-3040	305	14	the	the	DET
cblr-3040	305	15	sec	sec	PROPN
cblr-3040	305	16	has	have	AUX
cblr-3040	305	17	,	,	PUNCT
cblr-3040	305	18	in	in	ADP
cblr-3040	305	19	effect	effect	NOUN
cblr-3040	305	20	,	,	PUNCT
cblr-3040	305	21	delegated	delegate	VERB
cblr-3040	305	22	to	to	ADP
cblr-3040	305	23	the	the	DET
cblr-3040	305	24	fasb	fasb	NOUN
cblr-3040	305	25	the	the	DET
cblr-3040	305	26	primary	primary	ADJ
cblr-3040	305	27	responsibility	responsibility	NOUN
cblr-3040	305	28	for	for	ADP
cblr-3040	305	29	establishing	establish	VERB
cblr-3040	305	30	and	and	CCONJ
cblr-3040	305	31	regulating	regulate	VERB
cblr-3040	305	32	the	the	DET
cblr-3040	305	33	"	"	PUNCT
cblr-3040	305	34	generally	generally	ADV
cblr-3040	305	35	accepted	accept	VERB
cblr-3040	305	36	accounting	accounting	NOUN
cblr-3040	305	37	principles	principle	NOUN
cblr-3040	305	38	"	"	PUNCT
cblr-3040	305	39	that	that	PRON
cblr-3040	305	40	are	be	AUX
cblr-3040	305	41	the	the	DET
cblr-3040	305	42	cornerstone	cornerstone	NOUN
cblr-3040	305	43	of	of	ADP
cblr-3040	305	44	financial	financial	ADJ
cblr-3040	305	45	disclosure	disclosure	NOUN
cblr-3040	305	46	by	by	ADP
cblr-3040	305	47	reporting	report	VERB
cblr-3040	305	48	companies.4	companies.4	PROPN
cblr-3040	305	49	"	"	PUNCT
cblr-3040	305	50	the	the	DET
cblr-3040	305	51	fasb	fasb	PROPN
cblr-3040	305	52	standards	standard	NOUN
cblr-3040	305	53	and	and	CCONJ
cblr-3040	305	54	interpretations	interpretation	NOUN
cblr-3040	305	55	on	on	ADP
cblr-3040	305	56	accounting	account	VERB
cblr-3040	305	57	for	for	ADP
cblr-3040	305	58	leases	lease	NOUN
cblr-3040	305	59	are	be	AUX
cblr-3040	305	60	extremely	extremely	ADV
cblr-3040	305	61	complex	complex	ADJ
cblr-3040	305	62	.	.	PUNCT
cblr-3040	306	1	the	the	DET
cblr-3040	306	2	following	follow	VERB
cblr-3040	306	3	discussion	discussion	NOUN
cblr-3040	306	4	is	be	AUX
cblr-3040	306	5	designed	design	VERB
cblr-3040	306	6	to	to	PART
cblr-3040	306	7	provide	provide	VERB
cblr-3040	306	8	an	an	DET
cblr-3040	306	9	overview	overview	NOUN
cblr-3040	306	10	of	of	ADP
cblr-3040	306	11	the	the	DET
cblr-3040	306	12	key	key	ADJ
cblr-3040	306	13	rules.46	rules.46	NOUN
cblr-3040	306	14	the	the	DET
cblr-3040	306	15	gaap	gaap	PROPN
cblr-3040	306	16	approach	approach	NOUN
cblr-3040	306	17	to	to	ADP
cblr-3040	306	18	accounting	account	VERB
cblr-3040	306	19	for	for	ADP
cblr-3040	306	20	the	the	DET
cblr-3040	306	21	economic	economic	ADJ
cblr-3040	306	22	effects	effect	NOUN
cblr-3040	306	23	of	of	ADP
cblr-3040	306	24	a	a	DET
cblr-3040	306	25	purported	purport	VERB
cblr-3040	306	26	lease	lease	NOUN
cblr-3040	306	27	is	be	AUX
cblr-3040	306	28	to	to	PART
cblr-3040	306	29	determine	determine	VERB
cblr-3040	306	30	whether	whether	SCONJ
cblr-3040	306	31	the	the	DET
cblr-3040	306	32	lease	lease	NOUN
cblr-3040	306	33	should	should	AUX
cblr-3040	306	34	be	be	AUX
cblr-3040	306	35	characterized	characterize	VERB
cblr-3040	306	36	as	as	ADP
cblr-3040	306	37	an	an	DET
cblr-3040	306	38	"	"	PUNCT
cblr-3040	306	39	operating	operate	VERB
cblr-3040	306	40	lease	lease	NOUN
cblr-3040	306	41	"	"	PUNCT
cblr-3040	306	42	(	(	PUNCT
cblr-3040	306	43	a	a	DET
cblr-3040	306	44	"	"	PUNCT
cblr-3040	306	45	true	true	ADJ
cblr-3040	306	46	"	"	PUNCT
cblr-3040	306	47	lease	lease	NOUN
cblr-3040	306	48	in	in	ADP
cblr-3040	306	49	which	which	PRON
cblr-3040	306	50	the	the	DET
cblr-3040	306	51	party	party	NOUN
cblr-3040	306	52	named	name	VERB
cblr-3040	306	53	as	as	ADP
cblr-3040	306	54	"	"	PUNCT
cblr-3040	306	55	lessee	lessee	NOUN
cblr-3040	306	56	"	"	PUNCT
cblr-3040	306	57	will	will	AUX
cblr-3040	306	58	indeed	indeed	ADV
cblr-3040	306	59	be	be	AUX
cblr-3040	306	60	treated	treat	VERB
cblr-3040	306	61	as	as	ADP
cblr-3040	306	62	a	a	DET
cblr-3040	306	63	mere	mere	ADJ
cblr-3040	306	64	rent	rent	NOUN
cblr-3040	306	65	-	-	PUNCT
cblr-3040	306	66	paying	pay	VERB
cblr-3040	306	67	tenant	tenant	NOUN
cblr-3040	306	68	for	for	ADP
cblr-3040	306	69	gaap	gaap	NOUN
cblr-3040	306	70	purposes	purpose	NOUN
cblr-3040	306	71	)	)	PUNCT
cblr-3040	306	72	or	or	CCONJ
cblr-3040	306	73	a	a	DET
cblr-3040	306	74	"	"	PUNCT
cblr-3040	306	75	capital	capital	NOUN
cblr-3040	306	76	lease	lease	NOUN
cblr-3040	306	77	"	"	PUNCT
cblr-3040	306	78	(	(	PUNCT
cblr-3040	306	79	in	in	ADP
cblr-3040	306	80	which	which	DET
cblr-3040	306	81	case	case	NOUN
cblr-3040	306	82	the	the	DET
cblr-3040	306	83	named	name	VERB
cblr-3040	306	84	"	"	PUNCT
cblr-3040	306	85	lessee	lessee	NOUN
cblr-3040	306	86	"	"	PUNCT
cblr-3040	306	87	will	will	AUX
cblr-3040	306	88	be	be	AUX
cblr-3040	306	89	transaction	transaction	NOUN
cblr-3040	306	90	from	from	ADP
cblr-3040	306	91	the	the	DET
cblr-3040	306	92	spe	spe	NOUN
cblr-3040	306	93	's	's	PART
cblr-3040	306	94	perspective	perspective	NOUN
cblr-3040	306	95	to	to	PART
cblr-3040	306	96	determine	determine	VERB
cblr-3040	306	97	if	if	SCONJ
cblr-3040	306	98	,	,	PUNCT
cblr-3040	306	99	in	in	ADP
cblr-3040	306	100	substance	substance	NOUN
cblr-3040	306	101	,	,	PUNCT
cblr-3040	306	102	it	it	PRON
cblr-3040	306	103	should	should	AUX
cblr-3040	306	104	be	be	AUX
cblr-3040	306	105	treated	treat	VERB
cblr-3040	306	106	as	as	ADP
cblr-3040	306	107	the	the	DET
cblr-3040	306	108	tax	tax	NOUN
cblr-3040	306	109	owner	owner	NOUN
cblr-3040	306	110	where	where	SCONJ
cblr-3040	306	111	it	it	PRON
cblr-3040	306	112	possesses	possess	VERB
cblr-3040	306	113	few	few	ADJ
cblr-3040	306	114	benefits	benefit	NOUN
cblr-3040	306	115	or	or	CCONJ
cblr-3040	306	116	burdens	burden	NOUN
cblr-3040	306	117	of	of	ADP
cblr-3040	306	118	ownership	ownership	NOUN
cblr-3040	306	119	)	)	PUNCT
cblr-3040	306	120	.	.	PUNCT
cblr-3040	307	1	42	42	NUM
cblr-3040	307	2	see	see	VERB
cblr-3040	307	3	little	little	ADJ
cblr-3040	307	4	,	,	PUNCT
cblr-3040	307	5	supra	supra	ADJ
cblr-3040	307	6	note	note	NOUN
cblr-3040	307	7	3	3	NUM
cblr-3040	307	8	,	,	PUNCT
cblr-3040	307	9	at	at	ADP
cblr-3040	307	10	53	53	NUM
cblr-3040	307	11	-	-	SYM
cblr-3040	307	12	55	55	NUM
cblr-3040	307	13	;	;	PUNCT
cblr-3040	307	14	weidner	weidner	NOUN
cblr-3040	307	15	,	,	PUNCT
cblr-3040	307	16	supra	supra	PROPN
cblr-3040	307	17	note	note	NOUN
cblr-3040	307	18	3	3	NUM
cblr-3040	307	19	,	,	PUNCT
cblr-3040	307	20	at	at	ADP
cblr-3040	307	21	485	485	NUM
cblr-3040	307	22	-	-	SYM
cblr-3040	307	23	486	486	NUM
cblr-3040	307	24	.	.	PUNCT
cblr-3040	308	1	'	'	NUM
cblr-3040	308	2	3	3	NUM
cblr-3040	308	3	see	see	VERB
cblr-3040	308	4	supra	supra	PROPN
cblr-3040	308	5	note	note	PROPN
cblr-3040	308	6	16	16	NUM
cblr-3040	308	7	.	.	PUNCT
cblr-3040	309	1	see	see	VERB
cblr-3040	309	2	infra	infra	NOUN
cblr-3040	309	3	notes	note	NOUN
cblr-3040	309	4	272	272	NUM
cblr-3040	309	5	,	,	PUNCT
cblr-3040	309	6	320	320	NUM
cblr-3040	309	7	-	-	SYM
cblr-3040	309	8	322	322	NUM
cblr-3040	309	9	and	and	CCONJ
cblr-3040	309	10	accompanying	accompany	VERB
cblr-3040	309	11	text	text	NOUN
cblr-3040	309	12	.	.	PUNCT
cblr-3040	310	1	41	41	NUM
cblr-3040	311	1	i	i	PRON
cblr-3040	311	2	d.	d.	PROPN
cblr-3040	311	3	see	see	VERB
cblr-3040	311	4	also	also	ADV
cblr-3040	311	5	u.s	u.s	PROPN
cblr-3040	311	6	.	.	PROPN
cblr-3040	311	7	gen	gen	PROPN
cblr-3040	311	8	.	.	PROPN
cblr-3040	311	9	acct	acct	PROPN
cblr-3040	311	10	.	.	PUNCT
cblr-3040	312	1	office	office	NOUN
cblr-3040	312	2	,	,	PUNCT
cblr-3040	312	3	the	the	DET
cblr-3040	312	4	accounting	accounting	NOUN
cblr-3040	312	5	profession	profession	NOUN
cblr-3040	312	6	,	,	PUNCT
cblr-3040	312	7	major	major	ADJ
cblr-3040	312	8	issues	issue	NOUN
cblr-3040	312	9	:	:	PUNCT
cblr-3040	312	10	progress	progress	NOUN
cblr-3040	312	11	and	and	CCONJ
cblr-3040	312	12	concerns	concern	NOUN
cblr-3040	312	13	,	,	PUNCT
cblr-3040	312	14	rep	rep	PROPN
cblr-3040	312	15	.	.	PROPN
cblr-3040	312	16	no	no	PROPN
cblr-3040	312	17	.	.	PUNCT
cblr-3040	313	1	gao	gao	PROPN
cblr-3040	313	2	/	/	SYM
cblr-3040	313	3	aimd-96	aimd-96	PROPN
cblr-3040	313	4	-	-	NUM
cblr-3040	313	5	98	98	NUM
cblr-3040	313	6	,	,	PUNCT
cblr-3040	313	7	at	at	ADP
cblr-3040	313	8	3	3	NUM
cblr-3040	313	9	(	(	PUNCT
cblr-3040	313	10	sept	sept	PROPN
cblr-3040	313	11	.	.	PROPN
cblr-3040	313	12	1996	1996	NUM
cblr-3040	313	13	)	)	PUNCT
cblr-3040	314	1	[	[	X
cblr-3040	314	2	hereinafter	hereinafter	NOUN
cblr-3040	314	3	gao	gao	PROPN
cblr-3040	314	4	1996	1996	NUM
cblr-3040	314	5	acct	acct	NOUN
cblr-3040	314	6	.	.	PUNCT
cblr-3040	315	1	prof	prof	PROPN
cblr-3040	315	2	.	.	PUNCT
cblr-3040	315	3	report	report	PROPN
cblr-3040	315	4	]	]	PUNCT
cblr-3040	315	5	,	,	PUNCT
cblr-3040	315	6	available	available	ADJ
cblr-3040	315	7	at	at	ADP
cblr-3040	315	8	http://www.gao.gov	http://www.gao.gov	ADJ
cblr-3040	315	9	;	;	PUNCT
cblr-3040	315	10	nesvold	nesvold	ADJ
cblr-3040	315	11	,	,	PUNCT
cblr-3040	315	12	supra	supra	PROPN
cblr-3040	315	13	note	note	NOUN
cblr-3040	315	14	3	3	NUM
cblr-3040	315	15	,	,	PUNCT
cblr-3040	315	16	at	at	ADP
cblr-3040	315	17	88	88	NUM
cblr-3040	315	18	-	-	SYM
cblr-3040	315	19	89	89	NUM
cblr-3040	315	20	.	.	PUNCT
cblr-3040	315	21	46	46	NUM
cblr-3040	315	22	for	for	ADP
cblr-3040	315	23	a	a	DET
cblr-3040	315	24	recent	recent	ADJ
cblr-3040	315	25	detailed	detailed	ADJ
cblr-3040	315	26	examination	examination	NOUN
cblr-3040	315	27	of	of	ADP
cblr-3040	315	28	the	the	DET
cblr-3040	315	29	many	many	ADJ
cblr-3040	315	30	accounting	accounting	NOUN
cblr-3040	315	31	rules	rule	NOUN
cblr-3040	315	32	potentially	potentially	ADV
cblr-3040	315	33	implicated	implicate	VERB
cblr-3040	315	34	in	in	ADP
cblr-3040	315	35	synthetic	synthetic	ADJ
cblr-3040	315	36	lease	lease	NOUN
cblr-3040	315	37	arrangements	arrangement	NOUN
cblr-3040	315	38	,	,	PUNCT
cblr-3040	315	39	see	see	VERB
cblr-3040	315	40	little	little	ADJ
cblr-3040	315	41	,	,	PUNCT
cblr-3040	315	42	supra	supra	ADJ
cblr-3040	315	43	note	note	NOUN
cblr-3040	315	44	3	3	NUM
cblr-3040	315	45	,	,	PUNCT
cblr-3040	315	46	at	at	ADP
cblr-3040	315	47	8	8	NUM
cblr-3040	315	48	-	-	SYM
cblr-3040	315	49	15	15	NUM
cblr-3040	315	50	,	,	PUNCT
cblr-3040	315	51	25	25	NUM
cblr-3040	315	52	-	-	SYM
cblr-3040	315	53	43	43	NUM
cblr-3040	315	54	.	.	PUNCT
cblr-3040	316	1	columbia	columbia	PROPN
cblr-3040	316	2	business	business	PROPN
cblr-3040	316	3	law	law	PROPN
cblr-3040	316	4	review	review	NOUN
cblr-3040	316	5	treated	treat	VERB
cblr-3040	316	6	as	as	ADP
cblr-3040	316	7	the	the	DET
cblr-3040	316	8	owner	owner	NOUN
cblr-3040	316	9	of	of	ADP
cblr-3040	316	10	the	the	DET
cblr-3040	316	11	property	property	NOUN
cblr-3040	316	12	and	and	CCONJ
cblr-3040	316	13	,	,	PUNCT
cblr-3040	316	14	in	in	ADP
cblr-3040	316	15	the	the	DET
cblr-3040	316	16	leveraged	leveraged	ADJ
cblr-3040	316	17	lease	lease	NOUN
cblr-3040	316	18	setting	setting	NOUN
cblr-3040	316	19	,	,	PUNCT
cblr-3040	316	20	as	as	ADP
cblr-3040	316	21	the	the	DET
cblr-3040	316	22	borrower	borrower	NOUN
cblr-3040	316	23	of	of	ADP
cblr-3040	316	24	the	the	DET
cblr-3040	316	25	associated	associate	VERB
cblr-3040	316	26	financing).47	financing).47	DET
cblr-3040	316	27	the	the	DET
cblr-3040	316	28	corporate	corporate	ADJ
cblr-3040	316	29	user	user	NOUN
cblr-3040	316	30	in	in	ADP
cblr-3040	316	31	a	a	DET
cblr-3040	316	32	synthetic	synthetic	ADJ
cblr-3040	316	33	lease	lease	NOUN
cblr-3040	316	34	transaction	transaction	NOUN
cblr-3040	316	35	is	be	AUX
cblr-3040	316	36	seeking	seek	VERB
cblr-3040	316	37	"	"	PUNCT
cblr-3040	316	38	operating	operate	VERB
cblr-3040	316	39	lease	lease	NOUN
cblr-3040	316	40	"	"	PUNCT
cblr-3040	316	41	treatment	treatment	NOUN
cblr-3040	316	42	for	for	ADP
cblr-3040	316	43	financial	financial	ADJ
cblr-3040	316	44	accounting	accounting	NOUN
cblr-3040	316	45	purposes	purpose	NOUN
cblr-3040	316	46	.	.	PUNCT
cblr-3040	317	1	the	the	DET
cblr-3040	317	2	primary	primary	ADJ
cblr-3040	317	3	fasb	fasb	PROPN
cblr-3040	317	4	guidance	guidance	NOUN
cblr-3040	317	5	on	on	ADP
cblr-3040	317	6	the	the	DET
cblr-3040	317	7	"	"	PUNCT
cblr-3040	317	8	operating	operate	VERB
cblr-3040	317	9	lease	lease	NOUN
cblr-3040	317	10	"	"	PUNCT
cblr-3040	317	11	versus	versus	ADP
cblr-3040	317	12	"	"	PUNCT
cblr-3040	317	13	capital	capital	NOUN
cblr-3040	317	14	lease	lease	NOUN
cblr-3040	317	15	"	"	PUNCT
cblr-3040	317	16	determination	determination	NOUN
cblr-3040	317	17	is	be	AUX
cblr-3040	317	18	statement	statement	NOUN
cblr-3040	317	19	of	of	ADP
cblr-3040	317	20	financial	financial	ADJ
cblr-3040	317	21	accounting	accounting	NOUN
cblr-3040	317	22	standards	standard	NOUN
cblr-3040	318	1	no	no	INTJ
cblr-3040	318	2	.	.	NOUN
cblr-3040	318	3	13	13	NUM
cblr-3040	318	4	(	(	PUNCT
cblr-3040	318	5	"	"	PUNCT
cblr-3040	318	6	sfas	sfas	NOUN
cblr-3040	318	7	no	no	INTJ
cblr-3040	318	8	.	.	PUNCT
cblr-3040	319	1	13").41	13").41	NUM
cblr-3040	319	2	under	under	ADP
cblr-3040	319	3	sfas	sfas	NOUN
cblr-3040	319	4	no	no	INTJ
cblr-3040	319	5	.	.	PROPN
cblr-3040	319	6	13	13	NUM
cblr-3040	319	7	,	,	PUNCT
cblr-3040	319	8	a	a	DET
cblr-3040	319	9	lease	lease	NOUN
cblr-3040	319	10	is	be	AUX
cblr-3040	319	11	treated	treat	VERB
cblr-3040	319	12	as	as	ADP
cblr-3040	319	13	a	a	DET
cblr-3040	319	14	"	"	PUNCT
cblr-3040	319	15	capital	capital	NOUN
cblr-3040	319	16	"	"	PUNCT
cblr-3040	319	17	rather	rather	ADV
cblr-3040	319	18	than	than	ADP
cblr-3040	319	19	an	an	DET
cblr-3040	319	20	"	"	PUNCT
cblr-3040	319	21	operating	operate	VERB
cblr-3040	319	22	"	"	PUNCT
cblr-3040	319	23	lease	lease	NOUN
cblr-3040	319	24	if	if	SCONJ
cblr-3040	319	25	any	any	PRON
cblr-3040	319	26	of	of	ADP
cblr-3040	319	27	the	the	DET
cblr-3040	319	28	following	follow	VERB
cblr-3040	319	29	four	four	NUM
cblr-3040	319	30	circumstances	circumstance	NOUN
cblr-3040	319	31	exists	exist	VERB
cblr-3040	319	32	under	under	ADP
cblr-3040	319	33	the	the	DET
cblr-3040	319	34	lease	lease	NOUN
cblr-3040	319	35	arrangements	arrangement	NOUN
cblr-3040	319	36	,	,	PUNCT
cblr-3040	319	37	determined	determine	VERB
cblr-3040	319	38	as	as	ADP
cblr-3040	319	39	of	of	ADP
cblr-3040	319	40	the	the	DET
cblr-3040	319	41	time	time	NOUN
cblr-3040	319	42	the	the	DET
cblr-3040	319	43	lease	lease	NOUN
cblr-3040	319	44	is	be	AUX
cblr-3040	319	45	entered	enter	VERB
cblr-3040	319	46	into	into	ADP
cblr-3040	319	47	:	:	PUNCT
cblr-3040	319	48	(	(	PUNCT
cblr-3040	319	49	1	1	X
cblr-3040	319	50	)	)	PUNCT
cblr-3040	319	51	ownership	ownership	NOUN
cblr-3040	319	52	of	of	ADP
cblr-3040	319	53	the	the	DET
cblr-3040	319	54	"	"	PUNCT
cblr-3040	319	55	leased	lease	VERB
cblr-3040	319	56	"	"	PUNCT
cblr-3040	319	57	property	property	NOUN
cblr-3040	319	58	is	be	AUX
cblr-3040	319	59	to	to	PART
cblr-3040	319	60	transfer	transfer	VERB
cblr-3040	319	61	to	to	ADP
cblr-3040	319	62	the	the	DET
cblr-3040	319	63	purported	purport	VERB
cblr-3040	319	64	lessee	lessee	NOUN
cblr-3040	319	65	by	by	ADP
cblr-3040	319	66	the	the	DET
cblr-3040	319	67	end	end	NOUN
cblr-3040	319	68	of	of	ADP
cblr-3040	319	69	the	the	DET
cblr-3040	319	70	lease	lease	NOUN
cblr-3040	319	71	term	term	NOUN
cblr-3040	319	72	;	;	PUNCT
cblr-3040	319	73	(	(	PUNCT
cblr-3040	319	74	2	2	X
cblr-3040	319	75	)	)	PUNCT
cblr-3040	319	76	the	the	DET
cblr-3040	319	77	lessee	lessee	NOUN
cblr-3040	319	78	has	have	VERB
cblr-3040	319	79	a	a	DET
cblr-3040	319	80	bargain	bargain	NOUN
cblr-3040	319	81	purchase	purchase	NOUN
cblr-3040	319	82	option	option	NOUN
cblr-3040	319	83	on	on	ADP
cblr-3040	319	84	the	the	DET
cblr-3040	319	85	leased	lease	VERB
cblr-3040	319	86	property	property	NOUN
cblr-3040	319	87	;	;	PUNCT
cblr-3040	319	88	(	(	PUNCT
cblr-3040	319	89	3	3	X
cblr-3040	319	90	)	)	PUNCT
cblr-3040	319	91	the	the	DET
cblr-3040	319	92	term	term	NOUN
cblr-3040	319	93	of	of	ADP
cblr-3040	319	94	the	the	DET
cblr-3040	319	95	lease	lease	NOUN
cblr-3040	319	96	covers	cover	VERB
cblr-3040	319	97	75	75	NUM
cblr-3040	319	98	percent	percent	NOUN
cblr-3040	319	99	or	or	CCONJ
cblr-3040	319	100	more	more	ADJ
cblr-3040	319	101	of	of	ADP
cblr-3040	319	102	the	the	DET
cblr-3040	319	103	estimated	estimate	VERB
cblr-3040	319	104	economic	economic	ADJ
cblr-3040	319	105	useful	useful	ADJ
cblr-3040	319	106	life	life	NOUN
cblr-3040	319	107	of	of	ADP
cblr-3040	319	108	the	the	DET
cblr-3040	319	109	leased	lease	VERB
cblr-3040	319	110	property	property	NOUN
cblr-3040	319	111	;	;	PUNCT
cblr-3040	319	112	or	or	CCONJ
cblr-3040	319	113	(	(	PUNCT
cblr-3040	319	114	4	4	X
cblr-3040	319	115	)	)	PUNCT
cblr-3040	319	116	the	the	DET
cblr-3040	319	117	present	present	ADJ
cblr-3040	319	118	value	value	NOUN
cblr-3040	319	119	of	of	ADP
cblr-3040	319	120	the	the	DET
cblr-3040	319	121	minimum	minimum	ADJ
cblr-3040	319	122	rental	rental	ADJ
cblr-3040	319	123	payments	payment	NOUN
cblr-3040	319	124	amounts	amount	VERB
cblr-3040	319	125	to	to	ADP
cblr-3040	319	126	90	90	NUM
cblr-3040	319	127	percent	percent	NOUN
cblr-3040	319	128	or	or	CCONJ
cblr-3040	319	129	more	more	ADJ
cblr-3040	319	130	of	of	ADP
cblr-3040	319	131	the	the	DET
cblr-3040	319	132	excess	excess	NOUN
cblr-3040	319	133	of	of	ADP
cblr-3040	319	134	the	the	DET
cblr-3040	319	135	fair	fair	ADJ
cblr-3040	319	136	market	market	NOUN
cblr-3040	319	137	value	value	NOUN
cblr-3040	319	138	of	of	ADP
cblr-3040	319	139	the	the	DET
cblr-3040	319	140	leased	lease	VERB
cblr-3040	319	141	property	property	NOUN
cblr-3040	319	142	over	over	ADP
cblr-3040	319	143	the	the	DET
cblr-3040	319	144	amount	amount	NOUN
cblr-3040	319	145	of	of	ADP
cblr-3040	319	146	any	any	DET
cblr-3040	319	147	investment	investment	NOUN
cblr-3040	319	148	tax	tax	NOUN
cblr-3040	319	149	credit	credit	NOUN
cblr-3040	319	150	retained	retain	VERB
cblr-3040	319	151	by	by	ADP
cblr-3040	319	152	the	the	DET
cblr-3040	319	153	"	"	PUNCT
cblr-3040	319	154	lessor	lessor	NOUN
cblr-3040	319	155	"	"	PUNCT
cblr-3040	319	156	in	in	ADP
cblr-3040	319	157	respect	respect	NOUN
cblr-3040	319	158	of	of	ADP
cblr-3040	319	159	the	the	DET
cblr-3040	319	160	leased	lease	VERB
cblr-3040	319	161	property	property	NOUN
cblr-3040	319	162	.	.	PUNCT
cblr-3040	319	163	'	'	PUNCT
cblr-3040	320	1	9	9	NUM
cblr-3040	320	2	if	if	SCONJ
cblr-3040	320	3	the	the	DET
cblr-3040	320	4	lessee	lessee	NOUN
cblr-3040	320	5	is	be	AUX
cblr-3040	320	6	not	not	PART
cblr-3040	320	7	able	able	ADJ
cblr-3040	320	8	to	to	PART
cblr-3040	320	9	avoid	avoid	VERB
cblr-3040	320	10	each	each	PRON
cblr-3040	320	11	of	of	ADP
cblr-3040	320	12	these	these	DET
cblr-3040	320	13	four	four	NUM
cblr-3040	320	14	17	17	NUM
cblr-3040	320	15	see	see	VERB
cblr-3040	320	16	little	little	ADJ
cblr-3040	320	17	,	,	PUNCT
cblr-3040	320	18	supra	supra	ADJ
cblr-3040	320	19	note	note	NOUN
cblr-3040	320	20	3	3	NUM
cblr-3040	320	21	,	,	PUNCT
cblr-3040	320	22	at	at	ADP
cblr-3040	320	23	26	26	NUM
cblr-3040	320	24	;	;	PUNCT
cblr-3040	320	25	weidner	weidner	NOUN
cblr-3040	320	26	,	,	PUNCT
cblr-3040	320	27	supra	supra	PROPN
cblr-3040	320	28	note	note	NOUN
cblr-3040	320	29	3	3	NUM
cblr-3040	320	30	,	,	PUNCT
cblr-3040	320	31	at	at	ADP
cblr-3040	320	32	454	454	NUM
cblr-3040	320	33	-	-	SYM
cblr-3040	320	34	458	458	NUM
cblr-3040	320	35	.	.	PUNCT
cblr-3040	321	1	48	48	NUM
cblr-3040	321	2	accounting	accounting	NOUN
cblr-3040	321	3	for	for	ADP
cblr-3040	321	4	leases	lease	NOUN
cblr-3040	321	5	,	,	PUNCT
cblr-3040	321	6	statement	statement	NOUN
cblr-3040	321	7	of	of	ADP
cblr-3040	321	8	financial	financial	ADJ
cblr-3040	321	9	accounting	accounting	NOUN
cblr-3040	321	10	standards	standard	NOUN
cblr-3040	321	11	no	no	INTJ
cblr-3040	321	12	.	.	NOUN
cblr-3040	321	13	13	13	NUM
cblr-3040	321	14	(	(	PUNCT
cblr-3040	321	15	financial	financial	ADJ
cblr-3040	321	16	accounting	accounting	NOUN
cblr-3040	321	17	standards	standard	NOUN
cblr-3040	321	18	bd	bd	PROPN
cblr-3040	321	19	.	.	PROPN
cblr-3040	321	20	1976	1976	NUM
cblr-3040	321	21	)	)	PUNCT
cblr-3040	322	1	[	[	X
cblr-3040	322	2	hereinafter	hereinafter	NOUN
cblr-3040	322	3	sfas	sfas	NOUN
cblr-3040	322	4	no	no	INTJ
cblr-3040	322	5	.	.	PROPN
cblr-3040	322	6	13	13	NUM
cblr-3040	322	7	]	]	PUNCT
cblr-3040	322	8	.	.	PUNCT
cblr-3040	323	1	fasb	fasb	PROPN
cblr-3040	323	2	materials	material	NOUN
cblr-3040	323	3	are	be	AUX
cblr-3040	323	4	available	available	ADJ
cblr-3040	323	5	through	through	ADP
cblr-3040	323	6	http://www.fasb.org	http://www.fasb.org	PROPN
cblr-3040	323	7	.	.	PUNCT
cblr-3040	324	1	41	41	NUM
cblr-3040	325	1	i	i	PRON
cblr-3040	325	2	d.	d.	PROPN
cblr-3040	325	3	7	7	NUM
cblr-3040	325	4	.	.	PUNCT
cblr-3040	325	5	of	of	ADP
cblr-3040	325	6	particular	particular	ADJ
cblr-3040	325	7	importance	importance	NOUN
cblr-3040	325	8	in	in	ADP
cblr-3040	325	9	many	many	ADJ
cblr-3040	325	10	synthetic	synthetic	ADJ
cblr-3040	325	11	leasing	leasing	NOUN
cblr-3040	325	12	transactions	transaction	NOUN
cblr-3040	325	13	,	,	PUNCT
cblr-3040	325	14	sfas	sfas	NOUN
cblr-3040	325	15	no	no	INTJ
cblr-3040	325	16	.	.	PROPN
cblr-3040	325	17	13	13	NUM
cblr-3040	325	18	contains	contain	VERB
cblr-3040	325	19	some	some	DET
cblr-3040	325	20	additional	additional	ADJ
cblr-3040	325	21	rules	rule	NOUN
cblr-3040	325	22	for	for	ADP
cblr-3040	325	23	leases	lease	NOUN
cblr-3040	325	24	of	of	ADP
cblr-3040	325	25	real	real	ADJ
cblr-3040	325	26	estate	estate	NOUN
cblr-3040	325	27	,	,	PUNCT
cblr-3040	325	28	including	include	VERB
cblr-3040	325	29	rules	rule	NOUN
cblr-3040	325	30	calling	call	VERB
cblr-3040	325	31	for	for	ADP
cblr-3040	325	32	separate	separate	ADJ
cblr-3040	325	33	or	or	CCONJ
cblr-3040	325	34	combined	combine	VERB
cblr-3040	325	35	consideration	consideration	NOUN
cblr-3040	325	36	of	of	ADP
cblr-3040	325	37	land	land	NOUN
cblr-3040	325	38	and	and	CCONJ
cblr-3040	325	39	buildings	building	NOUN
cblr-3040	325	40	in	in	ADP
cblr-3040	325	41	specified	specified	ADJ
cblr-3040	325	42	circumstances	circumstance	NOUN
cblr-3040	325	43	.	.	PUNCT
cblr-3040	326	1	i	i	PRON
cblr-3040	326	2	d.	d.	PROPN
cblr-3040	326	3	if	if	SCONJ
cblr-3040	326	4	24	24	NUM
cblr-3040	326	5	-	-	SYM
cblr-3040	326	6	28	28	NUM
cblr-3040	326	7	.	.	PUNCT
cblr-3040	327	1	see	see	VERB
cblr-3040	327	2	also	also	ADV
cblr-3040	327	3	weidner	weidner	PROPN
cblr-3040	327	4	,	,	PUNCT
cblr-3040	327	5	supra	supra	PROPN
cblr-3040	327	6	note	note	NOUN
cblr-3040	327	7	3	3	NUM
cblr-3040	327	8	,	,	PUNCT
cblr-3040	327	9	at	at	ADP
cblr-3040	327	10	3	3	NUM
cblr-3040	327	11	;	;	PUNCT
cblr-3040	327	12	little	little	ADJ
cblr-3040	327	13	,	,	PUNCT
cblr-3040	327	14	supra	supra	ADJ
cblr-3040	327	15	note	note	NOUN
cblr-3040	327	16	3	3	NUM
cblr-3040	327	17	,	,	PUNCT
cblr-3040	327	18	at	at	ADP
cblr-3040	327	19	28	28	NUM
cblr-3040	327	20	-	-	SYM
cblr-3040	327	21	38	38	NUM
cblr-3040	327	22	.	.	PUNCT
cblr-3040	328	1	it	it	PRON
cblr-3040	328	2	should	should	AUX
cblr-3040	328	3	be	be	AUX
cblr-3040	328	4	noted	note	VERB
cblr-3040	328	5	that	that	SCONJ
cblr-3040	328	6	the	the	DET
cblr-3040	328	7	focus	focus	NOUN
cblr-3040	328	8	in	in	ADP
cblr-3040	328	9	sfas	sfas	NOUN
cblr-3040	328	10	no	no	INTJ
cblr-3040	328	11	.	.	PROPN
cblr-3040	328	12	13	13	NUM
cblr-3040	328	13	on	on	ADP
cblr-3040	328	14	the	the	DET
cblr-3040	328	15	time	time	NOUN
cblr-3040	328	16	at	at	ADP
cblr-3040	328	17	which	which	PRON
cblr-3040	328	18	the	the	DET
cblr-3040	328	19	lease	lease	NOUN
cblr-3040	328	20	is	be	AUX
cblr-3040	328	21	entered	enter	VERB
cblr-3040	328	22	into	into	ADP
cblr-3040	328	23	permits	permit	NOUN
cblr-3040	328	24	the	the	DET
cblr-3040	328	25	numbers	number	NOUN
cblr-3040	328	26	crunching	crunch	VERB
cblr-3040	328	27	,	,	PUNCT
cblr-3040	328	28	and	and	CCONJ
cblr-3040	328	29	coordinated	coordinated	ADJ
cblr-3040	328	30	shaping	shaping	NOUN
cblr-3040	328	31	of	of	ADP
cblr-3040	328	32	the	the	DET
cblr-3040	328	33	lease	lease	NOUN
cblr-3040	328	34	provisions	provision	NOUN
cblr-3040	328	35	,	,	PUNCT
cblr-3040	328	36	necessary	necessary	ADJ
cblr-3040	328	37	to	to	PART
cblr-3040	328	38	demonstrate	demonstrate	VERB
cblr-3040	328	39	that	that	SCONJ
cblr-3040	328	40	any	any	DET
cblr-3040	328	41	purchase	purchase	NOUN
cblr-3040	328	42	option	option	NOUN
cblr-3040	328	43	is	be	AUX
cblr-3040	328	44	not	not	PART
cblr-3040	328	45	at	at	ADP
cblr-3040	328	46	a	a	DET
cblr-3040	328	47	"	"	PUNCT
cblr-3040	328	48	bargain	bargain	NOUN
cblr-3040	328	49	"	"	PUNCT
cblr-3040	328	50	and	and	CCONJ
cblr-3040	328	51	that	that	SCONJ
cblr-3040	328	52	the	the	DET
cblr-3040	328	53	other	other	ADJ
cblr-3040	328	54	numerical	numerical	ADJ
cblr-3040	328	55	hurdles	hurdle	NOUN
cblr-3040	328	56	are	be	AUX
cblr-3040	328	57	not	not	PART
cblr-3040	328	58	crossed	cross	VERB
cblr-3040	328	59	.	.	PUNCT
cblr-3040	329	1	for	for	ADP
cblr-3040	329	2	example	example	NOUN
cblr-3040	329	3	,	,	PUNCT
cblr-3040	329	4	for	for	ADP
cblr-3040	329	5	purposes	purpose	NOUN
cblr-3040	329	6	of	of	ADP
cblr-3040	329	7	sfas	sfas	NOUN
cblr-3040	329	8	no	no	INTJ
cblr-3040	329	9	.	.	PROPN
cblr-3040	329	10	13	13	NUM
cblr-3040	329	11	,	,	PUNCT
cblr-3040	329	12	"	"	PUNCT
cblr-3040	329	13	bargain	bargain	NOUN
cblr-3040	329	14	purchase	purchase	NOUN
cblr-3040	329	15	option	option	NOUN
cblr-3040	329	16	"	"	PUNCT
cblr-3040	329	17	is	be	AUX
cblr-3040	329	18	defined	define	VERB
cblr-3040	329	19	as	as	ADP
cblr-3040	329	20	"	"	PUNCT
cblr-3040	329	21	[	[	X
cblr-3040	329	22	a	a	X
cblr-3040	329	23	]	]	X
cblr-3040	329	24	provision	provision	NOUN
cblr-3040	329	25	allowing	allow	VERB
cblr-3040	329	26	the	the	DET
cblr-3040	329	27	lessee	lessee	NOUN
cblr-3040	329	28	,	,	PUNCT
cblr-3040	329	29	at	at	ADP
cblr-3040	329	30	his	his	PRON
cblr-3040	329	31	option	option	NOUN
cblr-3040	329	32	,	,	PUNCT
cblr-3040	329	33	to	to	PART
cblr-3040	329	34	purchase	purchase	VERB
cblr-3040	329	35	the	the	DET
cblr-3040	329	36	lease	lease	NOUN
cblr-3040	329	37	property	property	NOUN
cblr-3040	329	38	for	for	ADP
cblr-3040	329	39	a	a	DET
cblr-3040	329	40	price	price	NOUN
cblr-3040	329	41	sufficiently	sufficiently	ADV
cblr-3040	329	42	lower	low	ADJ
cblr-3040	329	43	than	than	ADP
cblr-3040	329	44	the	the	DET
cblr-3040	329	45	expected	expect	VERB
cblr-3040	329	46	fair	fair	ADJ
cblr-3040	329	47	value	value	NOUN
cblr-3040	329	48	of	of	ADP
cblr-3040	329	49	the	the	DET
cblr-3040	329	50	property	property	NOUN
cblr-3040	329	51	at	at	ADP
cblr-3040	329	52	the	the	DET
cblr-3040	329	53	date	date	NOUN
cblr-3040	329	54	the	the	DET
cblr-3040	329	55	option	option	NOUN
cblr-3040	329	56	becomes	become	VERB
cblr-3040	329	57	exercisable	exercisable	ADJ
cblr-3040	329	58	that	that	SCONJ
cblr-3040	329	59	the	the	DET
cblr-3040	329	60	exercise	exercise	NOUN
cblr-3040	329	61	of	of	ADP
cblr-3040	329	62	the	the	DET
cblr-3040	329	63	option	option	NOUN
cblr-3040	329	64	appears	appear	VERB
cblr-3040	329	65	,	,	PUNCT
cblr-3040	329	66	at	at	ADP
cblr-3040	329	67	the	the	DET
cblr-3040	329	68	inception	inception	NOUN
cblr-3040	329	69	of	of	ADP
cblr-3040	329	70	the	the	DET
cblr-3040	329	71	lease	lease	NOUN
cblr-3040	329	72	,	,	PUNCT
cblr-3040	329	73	to	to	PART
cblr-3040	329	74	be	be	AUX
cblr-3040	329	75	reasonably	reasonably	ADV
cblr-3040	329	76	assured	assure	VERB
cblr-3040	329	77	.	.	PUNCT
cblr-3040	329	78	"	"	PUNCT
cblr-3040	330	1	sfas	sfas	NOUN
cblr-3040	330	2	no	no	INTJ
cblr-3040	330	3	.	.	PROPN
cblr-3040	330	4	13	13	NUM
cblr-3040	330	5	,	,	PUNCT
cblr-3040	330	6	supra	supra	NOUN
cblr-3040	330	7	note	note	NOUN
cblr-3040	330	8	48	48	NUM
cblr-3040	330	9	,	,	PUNCT
cblr-3040	330	10	5.d	5.d	NUM
cblr-3040	330	11	(	(	PUNCT
cblr-3040	330	12	emphasis	emphasis	NOUN
cblr-3040	330	13	added	add	VERB
cblr-3040	330	14	)	)	PUNCT
cblr-3040	330	15	.	.	PUNCT
cblr-3040	331	1	[	[	X
cblr-3040	331	2	vol	vol	NOUN
cblr-3040	331	3	.	.	PUNCT
cblr-3040	331	4	2003	2003	NUM
cblr-3040	331	5	no	no	NOUN
cblr-3040	331	6	.	.	PUNCT
cblr-3040	332	1	1:35	1:35	NUM
cblr-3040	332	2	]	]	PUNCT
cblr-3040	332	3	stopping	stop	VERB
cblr-3040	332	4	enron	enron	PROPN
cblr-3040	332	5	end	end	NOUN
cblr-3040	332	6	-	-	PUNCT
cblr-3040	332	7	runs	run	NOUN
cblr-3040	332	8	and	and	CCONJ
cblr-3040	332	9	other	other	ADJ
cblr-3040	332	10	trick	trick	NOUN
cblr-3040	332	11	plays	play	VERB
cblr-3040	332	12	61	61	NUM
cblr-3040	332	13	circumstances	circumstance	NOUN
cblr-3040	332	14	,	,	PUNCT
cblr-3040	332	15	it	it	PRON
cblr-3040	332	16	will	will	AUX
cblr-3040	332	17	have	have	VERB
cblr-3040	332	18	to	to	PART
cblr-3040	332	19	apply	apply	VERB
cblr-3040	332	20	capital	capital	NOUN
cblr-3040	332	21	lease	lease	NOUN
cblr-3040	332	22	treatment	treatment	NOUN
cblr-3040	332	23	,	,	PUNCT
cblr-3040	332	24	which	which	PRON
cblr-3040	332	25	includes	include	VERB
cblr-3040	332	26	treating	treat	VERB
cblr-3040	332	27	the	the	DET
cblr-3040	332	28	present	present	ADJ
cblr-3040	332	29	value	value	NOUN
cblr-3040	332	30	of	of	ADP
cblr-3040	332	31	the	the	DET
cblr-3040	332	32	rental	rental	ADJ
cblr-3040	332	33	payments	payment	NOUN
cblr-3040	332	34	as	as	ADP
cblr-3040	332	35	a	a	DET
cblr-3040	332	36	debt	debt	NOUN
cblr-3040	332	37	obligation	obligation	NOUN
cblr-3040	332	38	(	(	PUNCT
cblr-3040	332	39	and	and	CCONJ
cblr-3040	332	40	balance	balance	NOUN
cblr-3040	332	41	sheet	sheet	NOUN
cblr-3040	332	42	liability	liability	NOUN
cblr-3040	332	43	,	,	PUNCT
cblr-3040	332	44	as	as	SCONJ
cblr-3040	332	45	opposed	oppose	VERB
cblr-3040	332	46	to	to	ADP
cblr-3040	332	47	merely	merely	ADV
cblr-3040	332	48	a	a	DET
cblr-3040	332	49	"	"	PUNCT
cblr-3040	332	50	footnoted	footnoted	ADJ
cblr-3040	332	51	"	"	PUNCT
cblr-3040	332	52	long	long	ADJ
cblr-3040	332	53	-	-	PUNCT
cblr-3040	332	54	term	term	NOUN
cblr-3040	332	55	rental	rental	ADJ
cblr-3040	332	56	obligation	obligation	NOUN
cblr-3040	332	57	°	°	NOUN
cblr-3040	332	58	)	)	PUNCT
cblr-3040	332	59	,	,	PUNCT
cblr-3040	332	60	recording	record	VERB
cblr-3040	332	61	the	the	DET
cblr-3040	332	62	leased	lease	VERB
cblr-3040	332	63	property	property	NOUN
cblr-3040	332	64	as	as	ADP
cblr-3040	332	65	an	an	DET
cblr-3040	332	66	asset	asset	NOUN
cblr-3040	332	67	owned	own	VERB
cblr-3040	332	68	(	(	PUNCT
cblr-3040	332	69	and	and	CCONJ
cblr-3040	332	70	amortizing	amortize	VERB
cblr-3040	332	71	the	the	DET
cblr-3040	332	72	imputed	impute	VERB
cblr-3040	332	73	cost	cost	NOUN
cblr-3040	332	74	to	to	ADP
cblr-3040	332	75	the	the	DET
cblr-3040	332	76	extent	extent	NOUN
cblr-3040	332	77	the	the	DET
cblr-3040	332	78	leased	lease	VERB
cblr-3040	332	79	property	property	NOUN
cblr-3040	332	80	is	be	AUX
cblr-3040	332	81	of	of	ADP
cblr-3040	332	82	a	a	DET
cblr-3040	332	83	type	type	NOUN
cblr-3040	332	84	subject	subject	NOUN
cblr-3040	332	85	to	to	ADP
cblr-3040	332	86	depreciation	depreciation	NOUN
cblr-3040	332	87	for	for	ADP
cblr-3040	332	88	gaap	gaap	NOUN
cblr-3040	332	89	purposes	purpose	NOUN
cblr-3040	332	90	)	)	PUNCT
cblr-3040	332	91	,	,	PUNCT
cblr-3040	332	92	and	and	CCONJ
cblr-3040	332	93	reflecting	reflect	VERB
cblr-3040	332	94	the	the	DET
cblr-3040	332	95	rental	rental	ADJ
cblr-3040	332	96	payments	payment	NOUN
cblr-3040	332	97	as	as	ADP
cblr-3040	332	98	in	in	ADP
cblr-3040	332	99	part	part	NOUN
cblr-3040	332	100	"	"	PUNCT
cblr-3040	332	101	o	o	NOUN
cblr-3040	332	102	see	see	VERB
cblr-3040	332	103	sfas	sfas	NOUN
cblr-3040	332	104	no	no	INTJ
cblr-3040	332	105	.	.	PROPN
cblr-3040	332	106	13	13	NUM
cblr-3040	332	107	,	,	PUNCT
cblr-3040	332	108	supra	supra	NOUN
cblr-3040	332	109	note	note	NOUN
cblr-3040	332	110	48	48	NUM
cblr-3040	332	111	,	,	PUNCT
cblr-3040	332	112	16	16	NUM
cblr-3040	332	113	,	,	PUNCT
cblr-3040	332	114	for	for	ADP
cblr-3040	332	115	the	the	DET
cblr-3040	332	116	disclosures	disclosure	NOUN
cblr-3040	332	117	required	require	VERB
cblr-3040	332	118	if	if	SCONJ
cblr-3040	332	119	capital	capital	NOUN
cblr-3040	332	120	lease	lease	NOUN
cblr-3040	332	121	treatment	treatment	NOUN
cblr-3040	332	122	is	be	AUX
cblr-3040	332	123	avoided	avoid	VERB
cblr-3040	332	124	.	.	PUNCT
cblr-3040	333	1	paragraph	paragraph	NOUN
cblr-3040	333	2	16	16	NUM
cblr-3040	333	3	states	state	NOUN
cblr-3040	333	4	in	in	ADP
cblr-3040	333	5	pertinent	pertinent	ADJ
cblr-3040	333	6	part	part	NOUN
cblr-3040	333	7	:	:	PUNCT
cblr-3040	333	8	16	16	NUM
cblr-3040	333	9	.	.	PUNCT
cblr-3040	334	1	the	the	DET
cblr-3040	334	2	following	follow	VERB
cblr-3040	334	3	information	information	NOUN
cblr-3040	334	4	with	with	ADP
cblr-3040	334	5	respect	respect	NOUN
cblr-3040	334	6	to	to	ADP
cblr-3040	334	7	leases	lease	NOUN
cblr-3040	334	8	shall	shall	AUX
cblr-3040	334	9	be	be	AUX
cblr-3040	334	10	disclosed	disclose	VERB
cblr-3040	334	11	in	in	ADP
cblr-3040	334	12	the	the	DET
cblr-3040	334	13	lessee	lessee	NOUN
cblr-3040	334	14	's	's	PART
cblr-3040	334	15	financial	financial	ADJ
cblr-3040	334	16	statements	statement	NOUN
cblr-3040	334	17	or	or	CCONJ
cblr-3040	334	18	the	the	DET
cblr-3040	334	19	footnotes	footnote	NOUN
cblr-3040	334	20	thereto	thereto	VERB
cblr-3040	334	21	...	...	PUNCT
cblr-3040	335	1	b.	b.	NOUN
cblr-3040	335	2	for	for	ADP
cblr-3040	335	3	operating	operating	NOUN
cblr-3040	335	4	leases	lease	NOUN
cblr-3040	335	5	having	have	VERB
cblr-3040	335	6	initial	initial	ADJ
cblr-3040	335	7	or	or	CCONJ
cblr-3040	335	8	remaining	remain	VERB
cblr-3040	335	9	noncancelable	noncancelable	ADJ
cblr-3040	335	10	lease	lease	NOUN
cblr-3040	335	11	terms	term	NOUN
cblr-3040	335	12	in	in	ADP
cblr-3040	335	13	excess	excess	NOUN
cblr-3040	335	14	of	of	ADP
cblr-3040	335	15	one	one	NUM
cblr-3040	335	16	year	year	NOUN
cblr-3040	335	17	:	:	PUNCT
cblr-3040	335	18	i.	i.	PROPN
cblr-3040	335	19	future	future	ADJ
cblr-3040	335	20	minimum	minimum	ADJ
cblr-3040	335	21	rental	rental	ADJ
cblr-3040	335	22	payments	payment	NOUN
cblr-3040	335	23	required	require	VERB
cblr-3040	335	24	as	as	ADP
cblr-3040	335	25	of	of	ADP
cblr-3040	335	26	the	the	DET
cblr-3040	335	27	date	date	NOUN
cblr-3040	335	28	of	of	ADP
cblr-3040	335	29	the	the	DET
cblr-3040	335	30	latest	late	ADJ
cblr-3040	335	31	balance	balance	NOUN
cblr-3040	335	32	sheet	sheet	NOUN
cblr-3040	335	33	presented	present	VERB
cblr-3040	335	34	,	,	PUNCT
cblr-3040	335	35	in	in	ADP
cblr-3040	335	36	the	the	DET
cblr-3040	335	37	aggregate	aggregate	NOUN
cblr-3040	335	38	and	and	CCONJ
cblr-3040	335	39	for	for	ADP
cblr-3040	335	40	each	each	PRON
cblr-3040	335	41	of	of	ADP
cblr-3040	335	42	the	the	DET
cblr-3040	335	43	five	five	NUM
cblr-3040	335	44	succeeding	succeed	VERB
cblr-3040	335	45	fiscal	fiscal	ADJ
cblr-3040	335	46	years	year	NOUN
cblr-3040	335	47	.	.	PUNCT
cblr-3040	336	1	ii	ii	PROPN
cblr-3040	336	2	.	.	PUNCT
cblr-3040	337	1	the	the	DET
cblr-3040	337	2	total	total	NOUN
cblr-3040	337	3	of	of	ADP
cblr-3040	337	4	minimum	minimum	ADJ
cblr-3040	337	5	rentals	rental	NOUN
cblr-3040	337	6	to	to	PART
cblr-3040	337	7	be	be	AUX
cblr-3040	337	8	received	receive	VERB
cblr-3040	337	9	in	in	ADP
cblr-3040	337	10	the	the	DET
cblr-3040	337	11	future	future	NOUN
cblr-3040	337	12	under	under	ADP
cblr-3040	337	13	noncancelable	noncancelable	ADJ
cblr-3040	337	14	subleases	sublease	NOUN
cblr-3040	337	15	of	of	ADP
cblr-3040	337	16	the	the	DET
cblr-3040	337	17	date	date	NOUN
cblr-3040	337	18	as	as	ADP
cblr-3040	337	19	of	of	ADP
cblr-3040	337	20	the	the	DET
cblr-3040	337	21	latest	late	ADJ
cblr-3040	337	22	balance	balance	NOUN
cblr-3040	337	23	sheet	sheet	NOUN
cblr-3040	337	24	presented	present	VERB
cblr-3040	337	25	.	.	PUNCT
cblr-3040	338	1	c.	c.	NOUN
cblr-3040	338	2	for	for	ADP
cblr-3040	338	3	all	all	DET
cblr-3040	338	4	operating	operating	NOUN
cblr-3040	338	5	leases	lease	NOUN
cblr-3040	338	6	,	,	PUNCT
cblr-3040	338	7	rental	rental	ADJ
cblr-3040	338	8	expense	expense	NOUN
cblr-3040	338	9	for	for	ADP
cblr-3040	338	10	each	each	DET
cblr-3040	338	11	period	period	NOUN
cblr-3040	338	12	for	for	ADP
cblr-3040	338	13	which	which	PRON
cblr-3040	338	14	an	an	DET
cblr-3040	338	15	income	income	NOUN
cblr-3040	338	16	statement	statement	NOUN
cblr-3040	338	17	is	be	AUX
cblr-3040	338	18	presented	present	VERB
cblr-3040	338	19	,	,	PUNCT
cblr-3040	338	20	with	with	ADP
cblr-3040	338	21	separate	separate	ADJ
cblr-3040	338	22	amounts	amount	NOUN
cblr-3040	338	23	for	for	ADP
cblr-3040	338	24	minimum	minimum	ADJ
cblr-3040	338	25	rentals	rental	NOUN
cblr-3040	338	26	,	,	PUNCT
cblr-3040	338	27	contingent	contingent	ADJ
cblr-3040	338	28	rentals	rental	NOUN
cblr-3040	338	29	,	,	PUNCT
cblr-3040	338	30	and	and	CCONJ
cblr-3040	338	31	sublease	sublease	PROPN
cblr-3040	338	32	rentals	rental	NOUN
cblr-3040	338	33	.	.	PUNCT
cblr-3040	339	1	rental	rental	ADJ
cblr-3040	339	2	payments	payment	NOUN
cblr-3040	339	3	under	under	ADP
cblr-3040	339	4	leases	lease	NOUN
cblr-3040	339	5	with	with	ADP
cblr-3040	339	6	terms	term	NOUN
cblr-3040	339	7	of	of	ADP
cblr-3040	339	8	a	a	DET
cblr-3040	339	9	month	month	NOUN
cblr-3040	339	10	or	or	CCONJ
cblr-3040	339	11	less	less	ADJ
cblr-3040	339	12	that	that	PRON
cblr-3040	339	13	were	be	AUX
cblr-3040	339	14	not	not	PART
cblr-3040	339	15	renewed	renew	VERB
cblr-3040	339	16	need	need	AUX
cblr-3040	339	17	not	not	PART
cblr-3040	339	18	be	be	AUX
cblr-3040	339	19	included	include	VERB
cblr-3040	339	20	.	.	PUNCT
cblr-3040	340	1	d.	d.	PROPN
cblr-3040	340	2	a	a	DET
cblr-3040	340	3	general	general	ADJ
cblr-3040	340	4	description	description	NOUN
cblr-3040	340	5	of	of	ADP
cblr-3040	340	6	the	the	DET
cblr-3040	340	7	lessee	lessee	NOUN
cblr-3040	340	8	's	's	PART
cblr-3040	340	9	leasing	leasing	NOUN
cblr-3040	340	10	arrangements	arrangement	NOUN
cblr-3040	340	11	,	,	PUNCT
cblr-3040	340	12	including	include	VERB
cblr-3040	340	13	,	,	PUNCT
cblr-3040	340	14	but	but	CCONJ
cblr-3040	340	15	not	not	PART
cblr-3040	340	16	limited	limit	VERB
cblr-3040	340	17	to	to	ADP
cblr-3040	340	18	,	,	PUNCT
cblr-3040	340	19	the	the	DET
cblr-3040	340	20	following	following	NOUN
cblr-3040	340	21	:	:	PUNCT
cblr-3040	340	22	i.	i.	NOUN
cblr-3040	340	23	the	the	DET
cblr-3040	340	24	basis	basis	NOUN
cblr-3040	340	25	on	on	ADP
cblr-3040	340	26	which	which	PRON
cblr-3040	340	27	contingent	contingent	ADJ
cblr-3040	340	28	rental	rental	ADJ
cblr-3040	340	29	payments	payment	NOUN
cblr-3040	340	30	are	be	AUX
cblr-3040	340	31	determined	determine	VERB
cblr-3040	340	32	.	.	PUNCT
cblr-3040	341	1	ii	ii	X
cblr-3040	341	2	.	.	PUNCT
cblr-3040	342	1	the	the	DET
cblr-3040	342	2	existence	existence	NOUN
cblr-3040	342	3	and	and	CCONJ
cblr-3040	342	4	terms	term	NOUN
cblr-3040	342	5	of	of	ADP
cblr-3040	342	6	renewal	renewal	NOUN
cblr-3040	342	7	or	or	CCONJ
cblr-3040	342	8	purchase	purchase	NOUN
cblr-3040	342	9	options	option	NOUN
cblr-3040	342	10	and	and	CCONJ
cblr-3040	342	11	escalation	escalation	NOUN
cblr-3040	342	12	clauses	clause	NOUN
cblr-3040	342	13	.	.	PUNCT
cblr-3040	343	1	iii	iii	X
cblr-3040	343	2	.	.	PUNCT
cblr-3040	344	1	restrictions	restriction	NOUN
cblr-3040	344	2	imposed	impose	VERB
cblr-3040	344	3	by	by	ADP
cblr-3040	344	4	lease	lease	NOUN
cblr-3040	344	5	arrangements	arrangement	NOUN
cblr-3040	344	6	,	,	PUNCT
cblr-3040	344	7	such	such	ADJ
cblr-3040	344	8	as	as	ADP
cblr-3040	344	9	those	those	DET
cblr-3040	344	10	concerning	concern	VERB
cblr-3040	344	11	dividends	dividend	NOUN
cblr-3040	344	12	,	,	PUNCT
cblr-3040	344	13	additional	additional	ADJ
cblr-3040	344	14	rent	rent	NOUN
cblr-3040	344	15	,	,	PUNCT
cblr-3040	344	16	and	and	CCONJ
cblr-3040	344	17	further	further	ADJ
cblr-3040	344	18	leasing	leasing	NOUN
cblr-3040	344	19	.	.	PUNCT
cblr-3040	345	1	see	see	VERB
cblr-3040	345	2	also	also	ADV
cblr-3040	345	3	weidner	weidner	PROPN
cblr-3040	345	4	,	,	PUNCT
cblr-3040	345	5	supra	supra	PROPN
cblr-3040	345	6	note	note	NOUN
cblr-3040	345	7	3	3	NUM
cblr-3040	345	8	,	,	PUNCT
cblr-3040	345	9	at	at	ADP
cblr-3040	345	10	456	456	NUM
cblr-3040	345	11	n.55	n.55	NOUN
cblr-3040	345	12	.	.	PROPN
cblr-3040	346	1	columbia	columbia	PROPN
cblr-3040	346	2	business	business	PROPN
cblr-3040	346	3	la	la	PROPN
cblr-3040	346	4	w	w	PROPN
cblr-3040	346	5	review	review	NOUN
cblr-3040	346	6	payments	payment	NOUN
cblr-3040	346	7	of	of	ADP
cblr-3040	346	8	principal	principal	NOUN
cblr-3040	346	9	and	and	CCONJ
cblr-3040	346	10	in	in	ADP
cblr-3040	346	11	part	part	NOUN
cblr-3040	346	12	payments	payment	NOUN
cblr-3040	346	13	of	of	ADP
cblr-3040	346	14	interest	interest	NOUN
cblr-3040	346	15	on	on	ADP
cblr-3040	346	16	the	the	DET
cblr-3040	346	17	imputed	impute	VERB
cblr-3040	346	18	debt	debt	NOUN
cblr-3040	346	19	obligation	obligation	NOUN
cblr-3040	346	20	(	(	PUNCT
cblr-3040	346	21	in	in	ADP
cblr-3040	346	22	contrast	contrast	NOUN
cblr-3040	346	23	to	to	ADP
cblr-3040	346	24	the	the	DET
cblr-3040	346	25	full	full	ADJ
cblr-3040	346	26	expensing	expensing	NOUN
cblr-3040	346	27	of	of	ADP
cblr-3040	346	28	the	the	DET
cblr-3040	346	29	payments	payment	NOUN
cblr-3040	346	30	as	as	ADP
cblr-3040	346	31	"	"	PUNCT
cblr-3040	346	32	rent	rent	NOUN
cblr-3040	346	33	"	"	PUNCT
cblr-3040	346	34	which	which	PRON
cblr-3040	346	35	would	would	AUX
cblr-3040	346	36	occur	occur	VERB
cblr-3040	346	37	if	if	SCONJ
cblr-3040	346	38	the	the	DET
cblr-3040	346	39	lease	lease	NOUN
cblr-3040	346	40	constituted	constitute	VERB
cblr-3040	346	41	an	an	DET
cblr-3040	346	42	"	"	PUNCT
cblr-3040	346	43	operating	operate	VERB
cblr-3040	346	44	"	"	PUNCT
cblr-3040	346	45	lease	lease	NOUN
cblr-3040	346	46	)	)	PUNCT
cblr-3040	346	47	.	.	PUNCT
cblr-3040	347	1	1	1	NUM
cblr-3040	347	2	some	some	DET
cblr-3040	347	3	commentators	commentator	NOUN
cblr-3040	347	4	have	have	AUX
cblr-3040	347	5	argued	argue	VERB
cblr-3040	347	6	that	that	SCONJ
cblr-3040	347	7	the	the	DET
cblr-3040	347	8	"	"	PUNCT
cblr-3040	347	9	footnoting	footnoting	NOUN
cblr-3040	347	10	"	"	PUNCT
cblr-3040	347	11	for	for	ADP
cblr-3040	347	12	synthetic	synthetic	ADJ
cblr-3040	347	13	leases	lease	NOUN
cblr-3040	347	14	treated	treat	VERB
cblr-3040	347	15	as	as	ADP
cblr-3040	347	16	"	"	PUNCT
cblr-3040	347	17	operating	operating	NOUN
cblr-3040	347	18	leases	lease	NOUN
cblr-3040	347	19	"	"	PUNCT
cblr-3040	347	20	provides	provide	VERB
cblr-3040	347	21	sufficient	sufficient	ADJ
cblr-3040	347	22	information	information	NOUN
cblr-3040	347	23	to	to	PART
cblr-3040	347	24	alert	alert	VERB
cblr-3040	347	25	the	the	DET
cblr-3040	347	26	reader	reader	NOUN
cblr-3040	347	27	(	(	PUNCT
cblr-3040	347	28	at	at	ADP
cblr-3040	347	29	least	least	ADJ
cblr-3040	347	30	if	if	SCONJ
cblr-3040	347	31	the	the	DET
cblr-3040	347	32	reader	reader	NOUN
cblr-3040	347	33	is	be	AUX
cblr-3040	347	34	a	a	DET
cblr-3040	347	35	lender	lender	NOUN
cblr-3040	347	36	or	or	CCONJ
cblr-3040	347	37	credit	credit	NOUN
cblr-3040	347	38	rating	rating	NOUN
cblr-3040	347	39	agency	agency	NOUN
cblr-3040	347	40	)	)	PUNCT
cblr-3040	347	41	that	that	SCONJ
cblr-3040	347	42	capital	capital	NOUN
cblr-3040	347	43	lease	lease	NOUN
cblr-3040	347	44	treatment	treatment	NOUN
cblr-3040	347	45	may	may	AUX
cblr-3040	347	46	be	be	AUX
cblr-3040	347	47	more	more	ADV
cblr-3040	347	48	appropriate	appropriate	ADJ
cblr-3040	347	49	.	.	PUNCT
cblr-3040	347	50	"	"	PUNCT
cblr-3040	348	1	that	that	DET
cblr-3040	348	2	argument	argument	NOUN
cblr-3040	348	3	is	be	AUX
cblr-3040	348	4	unpersuasive	unpersuasive	ADJ
cblr-3040	348	5	,	,	PUNCT
cblr-3040	348	6	for	for	ADP
cblr-3040	348	7	at	at	ADV
cblr-3040	348	8	least	least	ADV
cblr-3040	348	9	three	three	NUM
cblr-3040	348	10	reasons	reason	NOUN
cblr-3040	348	11	.	.	PUNCT
cblr-3040	349	1	first	first	ADV
cblr-3040	349	2	,	,	PUNCT
cblr-3040	349	3	the	the	DET
cblr-3040	349	4	strength	strength	NOUN
cblr-3040	349	5	of	of	ADP
cblr-3040	349	6	the	the	DET
cblr-3040	349	7	proposition	proposition	NOUN
cblr-3040	349	8	that	that	SCONJ
cblr-3040	349	9	the	the	DET
cblr-3040	349	10	footnotes	footnote	NOUN
cblr-3040	349	11	are	be	AUX
cblr-3040	349	12	adequate	adequate	ADJ
cblr-3040	349	13	depends	depend	VERB
cblr-3040	349	14	on	on	ADP
cblr-3040	349	15	how	how	SCONJ
cblr-3040	349	16	a	a	DET
cblr-3040	349	17	company	company	NOUN
cblr-3040	349	18	seeking	seek	VERB
cblr-3040	349	19	off	off	ADP
cblr-3040	349	20	-	-	PUNCT
cblr-3040	349	21	balance	balance	NOUN
cblr-3040	349	22	sheet	sheet	NOUN
cblr-3040	349	23	treatment	treatment	NOUN
cblr-3040	349	24	deals	deal	NOUN
cblr-3040	349	25	with	with	ADP
cblr-3040	349	26	sfas	sfas	NOUN
cblr-3040	349	27	no	no	INTJ
cblr-3040	349	28	.	.	PROPN
cblr-3040	349	29	13	13	NUM
cblr-3040	349	30	's	's	PART
cblr-3040	349	31	requirement	requirement	NOUN
cblr-3040	349	32	to	to	PART
cblr-3040	349	33	provide	provide	VERB
cblr-3040	349	34	a	a	DET
cblr-3040	349	35	"	"	PUNCT
cblr-3040	349	36	general	general	ADJ
cblr-3040	349	37	description	description	NOUN
cblr-3040	349	38	"	"	PUNCT
cblr-3040	349	39	of	of	ADP
cblr-3040	349	40	the	the	DET
cblr-3040	349	41	lease	lease	NOUN
cblr-3040	349	42	arrangement	arrangement	NOUN
cblr-3040	349	43	(	(	PUNCT
cblr-3040	349	44	beyond	beyond	ADP
cblr-3040	349	45	specific	specific	ADJ
cblr-3040	349	46	disclosures	disclosure	NOUN
cblr-3040	349	47	of	of	ADP
cblr-3040	349	48	rent	rent	NOUN
cblr-3040	349	49	and	and	CCONJ
cblr-3040	349	50	other	other	ADJ
cblr-3040	349	51	payment	payment	NOUN
cblr-3040	349	52	obligations).53	obligations).53	PROPN
cblr-3040	349	53	the	the	DET
cblr-3040	349	54	public	public	ADJ
cblr-3040	349	55	reaction	reaction	NOUN
cblr-3040	349	56	to	to	ADP
cblr-3040	349	57	revelations	revelation	NOUN
cblr-3040	349	58	of	of	ADP
cblr-3040	349	59	the	the	DET
cblr-3040	349	60	scope	scope	NOUN
cblr-3040	349	61	of	of	ADP
cblr-3040	349	62	the	the	DET
cblr-3040	349	63	public	public	ADJ
cblr-3040	349	64	company	company	NOUN
cblr-3040	349	65	debt	debt	NOUN
cblr-3040	349	66	involved	involve	VERB
cblr-3040	349	67	in	in	ADP
cblr-3040	349	68	synthetic	synthetic	ADJ
cblr-3040	349	69	leasing	leasing	NOUN
cblr-3040	349	70	(	(	PUNCT
cblr-3040	349	71	not	not	PART
cblr-3040	349	72	to	to	PART
cblr-3040	349	73	mention	mention	VERB
cblr-3040	349	74	the	the	DET
cblr-3040	349	75	efforts	effort	NOUN
cblr-3040	349	76	announced	announce	VERB
cblr-3040	349	77	by	by	ADP
cblr-3040	349	78	some	some	DET
cblr-3040	349	79	companies	company	NOUN
cblr-3040	349	80	to	to	PART
cblr-3040	349	81	abandon	abandon	VERB
cblr-3040	349	82	their	their	PRON
cblr-3040	349	83	synthetic	synthetic	ADJ
cblr-3040	349	84	lease	lease	NOUN
cblr-3040	349	85	arrangements	arrangement	NOUN
cblr-3040	349	86	)	)	PUNCT
cblr-3040	349	87	strongly	strongly	ADV
cblr-3040	349	88	suggests	suggest	VERB
cblr-3040	349	89	that	that	SCONJ
cblr-3040	349	90	many	many	ADJ
cblr-3040	349	91	companies	company	NOUN
cblr-3040	349	92	failed	fail	VERB
cblr-3040	349	93	to	to	PART
cblr-3040	349	94	adequately	adequately	ADV
cblr-3040	349	95	disclose	disclose	VERB
cblr-3040	349	96	the	the	DET
cblr-3040	349	97	bottom	bottom	ADJ
cblr-3040	349	98	line	line	NOUN
cblr-3040	349	99	on	on	ADP
cblr-3040	349	100	their	their	PRON
cblr-3040	349	101	synthetic	synthetic	ADJ
cblr-3040	349	102	leases.54	leases.54	NOUN
cblr-3040	349	103	second	second	ADJ
cblr-3040	349	104	,	,	PUNCT
cblr-3040	349	105	not	not	PART
cblr-3040	349	106	all	all	DET
cblr-3040	349	107	potential	potential	ADJ
cblr-3040	349	108	investors	investor	NOUN
cblr-3040	349	109	are	be	AUX
cblr-3040	349	110	well	well	ADV
cblr-3040	349	111	-	-	PUNCT
cblr-3040	349	112	positioned	position	VERB
cblr-3040	349	113	to	to	PART
cblr-3040	349	114	convert	convert	VERB
cblr-3040	349	115	the	the	DET
cblr-3040	349	116	actual	actual	ADJ
cblr-3040	349	117	figures	figure	NOUN
cblr-3040	349	118	in	in	ADP
cblr-3040	349	119	the	the	DET
cblr-3040	349	120	balance	balance	NOUN
cblr-3040	349	121	sheet	sheet	NOUN
cblr-3040	349	122	by	by	ADP
cblr-3040	349	123	extrapolation	extrapolation	NOUN
cblr-3040	349	124	from	from	ADP
cblr-3040	349	125	footnoted	footnoted	ADJ
cblr-3040	349	126	information	information	NOUN
cblr-3040	349	127	.	.	PUNCT
cblr-3040	350	1	and	and	CCONJ
cblr-3040	350	2	,	,	PUNCT
cblr-3040	350	3	third	third	ADJ
cblr-3040	350	4	,	,	PUNCT
cblr-3040	350	5	if	if	SCONJ
cblr-3040	350	6	there	there	PRON
cblr-3040	350	7	is	be	VERB
cblr-3040	350	8	no	no	DET
cblr-3040	350	9	material	material	ADJ
cblr-3040	350	10	difference	difference	NOUN
cblr-3040	350	11	in	in	ADP
cblr-3040	350	12	the	the	DET
cblr-3040	350	13	quality	quality	NOUN
cblr-3040	350	14	of	of	ADP
cblr-3040	350	15	disclosure	disclosure	NOUN
cblr-3040	350	16	,	,	PUNCT
cblr-3040	350	17	why	why	SCONJ
cblr-3040	350	18	have	have	AUX
cblr-3040	350	19	companies	company	NOUN
cblr-3040	350	20	fought	fight	VERB
cblr-3040	350	21	so	so	ADV
cblr-3040	350	22	hard	hard	ADV
cblr-3040	350	23	to	to	PART
cblr-3040	350	24	achieve	achieve	VERB
cblr-3040	350	25	"	"	PUNCT
cblr-3040	350	26	off	off	ADP
cblr-3040	350	27	'	'	PUNCT
cblr-3040	350	28	balance	balance	NOUN
cblr-3040	350	29	sheet	sheet	NOUN
cblr-3040	350	30	treatment	treatment	NOUN
cblr-3040	350	31	,	,	PUNCT
cblr-3040	350	32	doing	do	VERB
cblr-3040	350	33	documentation	documentation	NOUN
cblr-3040	350	34	handstands	handstand	NOUN
cblr-3040	350	35	with	with	ADP
cblr-3040	350	36	"	"	PUNCT
cblr-3040	350	37	end	end	NOUN
cblr-3040	350	38	of	of	ADP
cblr-3040	350	39	term	term	NOUN
cblr-3040	350	40	options	option	NOUN
cblr-3040	350	41	,	,	PUNCT
cblr-3040	350	42	"	"	PUNCT
cblr-3040	350	43	in	in	ADP
cblr-3040	350	44	an	an	DET
cblr-3040	350	45	attempt	attempt	NOUN
cblr-3040	350	46	to	to	PART
cblr-3040	350	47	avoid	avoid	VERB
cblr-3040	350	48	placing	place	VERB
cblr-3040	350	49	the	the	DET
cblr-3040	350	50	lease	lease	NOUN
cblr-3040	350	51	obligations	obligation	NOUN
cblr-3040	350	52	in	in	ADP
cblr-3040	350	53	the	the	DET
cblr-3040	350	54	liabilities	liability	NOUN
cblr-3040	350	55	column	column	NOUN
cblr-3040	350	56	on	on	ADP
cblr-3040	350	57	the	the	DET
cblr-3040	350	58	balance	balance	NOUN
cblr-3040	350	59	sheet	sheet	NOUN
cblr-3040	350	60	?	?	PUNCT
cblr-3040	351	1	there	there	PRON
cblr-3040	351	2	is	be	VERB
cblr-3040	351	3	a	a	DET
cblr-3040	351	4	substantial	substantial	ADJ
cblr-3040	351	5	body	body	NOUN
cblr-3040	351	6	of	of	ADP
cblr-3040	351	7	commentary	commentary	NOUN
cblr-3040	351	8	on	on	ADP
cblr-3040	351	9	sfas	sfas	NOUN
cblr-3040	351	10	no	no	INTJ
cblr-3040	351	11	.	.	PROPN
cblr-3040	351	12	13	13	NUM
cblr-3040	351	13	and	and	CCONJ
cblr-3040	351	14	its	its	PRON
cblr-3040	351	15	application	application	NOUN
cblr-3040	351	16	to	to	ADP
cblr-3040	351	17	leveraged	leveraged	ADJ
cblr-3040	351	18	lease	lease	NOUN
cblr-3040	351	19	transactions	transaction	NOUN
cblr-3040	351	20	in	in	ADP
cblr-3040	351	21	51	51	NUM
cblr-3040	351	22	see	see	NOUN
cblr-3040	351	23	sfas	sfas	NOUN
cblr-3040	351	24	no	no	INTJ
cblr-3040	351	25	.	.	PROPN
cblr-3040	351	26	13	13	NUM
cblr-3040	351	27	,	,	PUNCT
cblr-3040	351	28	supra	supra	NOUN
cblr-3040	351	29	note	note	NOUN
cblr-3040	351	30	48	48	NUM
cblr-3040	351	31	,	,	PUNCT
cblr-3040	351	32	16.a	16.a	NUM
cblr-3040	351	33	;	;	PUNCT
cblr-3040	351	34	weidner	weidner	NOUN
cblr-3040	351	35	,	,	PUNCT
cblr-3040	351	36	supra	supra	PROPN
cblr-3040	351	37	note	note	NOUN
cblr-3040	351	38	3	3	NUM
cblr-3040	351	39	,	,	PUNCT
cblr-3040	351	40	at	at	ADP
cblr-3040	351	41	456	456	NUM
cblr-3040	351	42	.	.	PUNCT
cblr-3040	352	1	52	52	NUM
cblr-3040	352	2	see	see	VERB
cblr-3040	352	3	supra	supra	PROPN
cblr-3040	352	4	note	note	PROPN
cblr-3040	352	5	27	27	NUM
cblr-3040	352	6	.	.	PUNCT
cblr-3040	353	1	53	53	NUM
cblr-3040	353	2	see	see	VERB
cblr-3040	353	3	supra	supra	PROPN
cblr-3040	353	4	note	note	PROPN
cblr-3040	353	5	50	50	NUM
cblr-3040	353	6	.	.	PUNCT
cblr-3040	353	7	14	14	NUM
cblr-3040	353	8	see	see	VERB
cblr-3040	353	9	supra	supra	PROPN
cblr-3040	353	10	note	note	NOUN
cblr-3040	353	11	9	9	NUM
cblr-3040	353	12	.	.	PUNCT
cblr-3040	354	1	[	[	X
cblr-3040	354	2	vol	vol	NOUN
cblr-3040	354	3	.	.	PUNCT
cblr-3040	354	4	2003	2003	NUM
cblr-3040	354	5	no	no	NOUN
cblr-3040	354	6	.	.	PUNCT
cblr-3040	355	1	1:35	1:35	NUM
cblr-3040	355	2	]	]	PUNCT
cblr-3040	355	3	stopping	stop	VERB
cblr-3040	355	4	enron	enron	PROPN
cblr-3040	355	5	end	end	NOUN
cblr-3040	355	6	-	-	PUNCT
cblr-3040	355	7	runs	run	NOUN
cblr-3040	355	8	and	and	CCONJ
cblr-3040	355	9	other	other	ADJ
cblr-3040	355	10	trick	trick	NOUN
cblr-3040	355	11	plays	play	VERB
cblr-3040	355	12	63	63	NUM
cblr-3040	355	13	general	general	ADJ
cblr-3040	355	14	,	,	PUNCT
cblr-3040	355	15	and	and	CCONJ
cblr-3040	355	16	,	,	PUNCT
cblr-3040	355	17	recently	recently	ADV
cblr-3040	355	18	,	,	PUNCT
cblr-3040	355	19	synthetic	synthetic	ADJ
cblr-3040	355	20	leases	lease	NOUN
cblr-3040	355	21	in	in	ADP
cblr-3040	355	22	particular	particular	ADJ
cblr-3040	355	23	.	.	PUNCT
cblr-3040	355	24	"	"	PUNCT
cblr-3040	356	1	in	in	ADP
cblr-3040	356	2	his	his	PRON
cblr-3040	356	3	probing	probe	VERB
cblr-3040	356	4	article	article	NOUN
cblr-3040	356	5	on	on	ADP
cblr-3040	356	6	synthetic	synthetic	ADJ
cblr-3040	356	7	leases	lease	NOUN
cblr-3040	356	8	,	,	PUNCT
cblr-3040	356	9	professor	professor	PROPN
cblr-3040	356	10	donald	donald	PROPN
cblr-3040	356	11	weidner	weidner	PROPN
cblr-3040	356	12	notes	note	VERB
cblr-3040	356	13	that	that	SCONJ
cblr-3040	356	14	the	the	DET
cblr-3040	356	15	drafters	drafter	NOUN
cblr-3040	356	16	of	of	ADP
cblr-3040	356	17	sfas	sfas	NOUN
cblr-3040	356	18	no	no	INTJ
cblr-3040	356	19	.	.	PROPN
cblr-3040	356	20	13	13	NUM
cblr-3040	356	21	intended	intend	VERB
cblr-3040	356	22	to	to	PART
cblr-3040	356	23	force	force	VERB
cblr-3040	356	24	a	a	DET
cblr-3040	356	25	lessee	lessee	NOUN
cblr-3040	356	26	to	to	PART
cblr-3040	356	27	adopt	adopt	VERB
cblr-3040	356	28	capital	capital	NOUN
cblr-3040	356	29	lease	lease	NOUN
cblr-3040	356	30	treatment	treatment	NOUN
cblr-3040	356	31	where	where	SCONJ
cblr-3040	356	32	"	"	PUNCT
cblr-3040	356	33	substantially	substantially	ADV
cblr-3040	356	34	all	all	PRON
cblr-3040	356	35	of	of	ADP
cblr-3040	356	36	the	the	DET
cblr-3040	356	37	benefits	benefit	NOUN
cblr-3040	356	38	and	and	CCONJ
cblr-3040	356	39	risks	risk	NOUN
cblr-3040	356	40	incident	incident	NOUN
cblr-3040	356	41	to	to	ADP
cblr-3040	356	42	the	the	DET
cblr-3040	356	43	ownership	ownership	NOUN
cblr-3040	356	44	of	of	ADP
cblr-3040	356	45	[	[	PUNCT
cblr-3040	356	46	the	the	DET
cblr-3040	356	47	leased	lease	VERB
cblr-3040	356	48	property	property	NOUN
cblr-3040	356	49	]	]	PUNCT
cblr-3040	356	50	"	"	PUNCT
cblr-3040	356	51	are	be	AUX
cblr-3040	356	52	transferred	transfer	VERB
cblr-3040	356	53	to	to	ADP
cblr-3040	356	54	the	the	DET
cblr-3040	356	55	lessee	lessee	NOUN
cblr-3040	356	56	,	,	PUNCT
cblr-3040	356	57	characterizing	characterize	VERB
cblr-3040	356	58	this	this	DET
cblr-3040	356	59	"	"	PUNCT
cblr-3040	356	60	benefits	benefit	NOUN
cblr-3040	356	61	and	and	CCONJ
cblr-3040	356	62	risks	risk	NOUN
cblr-3040	356	63	"	"	PUNCT
cblr-3040	356	64	analysis	analysis	NOUN
cblr-3040	356	65	as	as	ADP
cblr-3040	356	66	the	the	DET
cblr-3040	356	67	"	"	PUNCT
cblr-3040	356	68	core	core	NOUN
cblr-3040	356	69	concept	concept	NOUN
cblr-3040	356	70	"	"	PUNCT
cblr-3040	356	71	behind	behind	ADP
cblr-3040	356	72	sfas	sfas	NOUN
cblr-3040	356	73	no	no	INTJ
cblr-3040	356	74	.	.	PROPN
cblr-3040	356	75	13.56	13.56	NUM
cblr-3040	356	76	yet	yet	ADV
cblr-3040	356	77	,	,	PUNCT
cblr-3040	356	78	as	as	SCONJ
cblr-3040	356	79	professor	professor	NOUN
cblr-3040	356	80	weidner	weidner	NOUN
cblr-3040	356	81	points	point	VERB
cblr-3040	356	82	out	out	ADP
cblr-3040	356	83	,	,	PUNCT
cblr-3040	356	84	despite	despite	SCONJ
cblr-3040	356	85	the	the	DET
cblr-3040	356	86	similarity	similarity	NOUN
cblr-3040	356	87	of	of	ADP
cblr-3040	356	88	this	this	DET
cblr-3040	356	89	concept	concept	NOUN
cblr-3040	356	90	to	to	ADP
cblr-3040	356	91	the	the	DET
cblr-3040	356	92	"	"	PUNCT
cblr-3040	356	93	benefits	benefit	NOUN
cblr-3040	356	94	and	and	CCONJ
cblr-3040	356	95	burdens	burden	VERB
cblr-3040	356	96	"	"	PUNCT
cblr-3040	356	97	analysis	analysis	NOUN
cblr-3040	356	98	employed	employ	VERB
cblr-3040	356	99	by	by	ADP
cblr-3040	356	100	the	the	DET
cblr-3040	356	101	irs	irs	PROPN
cblr-3040	356	102	and	and	CCONJ
cblr-3040	356	103	the	the	DET
cblr-3040	356	104	courts	court	NOUN
cblr-3040	356	105	in	in	ADP
cblr-3040	356	106	determining	determine	VERB
cblr-3040	356	107	ownership	ownership	NOUN
cblr-3040	356	108	for	for	ADP
cblr-3040	356	109	federal	federal	ADJ
cblr-3040	356	110	income	income	NOUN
cblr-3040	356	111	tax	tax	NOUN
cblr-3040	356	112	purposes	purpose	NOUN
cblr-3040	356	113	,	,	PUNCT
cblr-3040	356	114	the	the	DET
cblr-3040	356	115	fasb	fasb	NOUN
cblr-3040	356	116	has	have	AUX
cblr-3040	356	117	consciously	consciously	ADV
cblr-3040	356	118	declined	decline	VERB
cblr-3040	356	119	to	to	PART
cblr-3040	356	120	completely	completely	ADV
cblr-3040	356	121	harmonize	harmonize	VERB
cblr-3040	356	122	the	the	DET
cblr-3040	356	123	capital	capital	NOUN
cblr-3040	356	124	lease	lease	NOUN
cblr-3040	356	125	determination	determination	NOUN
cblr-3040	356	126	for	for	ADP
cblr-3040	356	127	financial	financial	ADJ
cblr-3040	356	128	accounting	accounting	NOUN
cblr-3040	356	129	purposes	purpose	NOUN
cblr-3040	356	130	with	with	ADP
cblr-3040	356	131	the	the	DET
cblr-3040	356	132	reporting	reporting	NOUN
cblr-3040	356	133	of	of	ADP
cblr-3040	356	134	ownership	ownership	NOUN
cblr-3040	356	135	for	for	ADP
cblr-3040	356	136	income	income	NOUN
cblr-3040	356	137	tax	tax	NOUN
cblr-3040	356	138	purposes	purpose	NOUN
cblr-3040	356	139	.	.	PUNCT
cblr-3040	357	1	7	7	NUM
cblr-3040	357	2	for	for	ADP
cblr-3040	357	3	some	some	DET
cblr-3040	357	4	25	25	NUM
cblr-3040	357	5	years	year	NOUN
cblr-3040	357	6	,	,	PUNCT
cblr-3040	357	7	the	the	DET
cblr-3040	357	8	failure	failure	NOUN
cblr-3040	357	9	to	to	PART
cblr-3040	357	10	mandate	mandate	VERB
cblr-3040	357	11	book	book	NOUN
cblr-3040	357	12	-	-	PUNCT
cblr-3040	357	13	tax	tax	NOUN
cblr-3040	357	14	consistency	consistency	NOUN
cblr-3040	357	15	has	have	AUX
cblr-3040	357	16	left	leave	VERB
cblr-3040	357	17	the	the	DET
cblr-3040	357	18	door	door	NOUN
cblr-3040	357	19	open	open	ADJ
cblr-3040	357	20	for	for	ADP
cblr-3040	357	21	transactions	transaction	NOUN
cblr-3040	357	22	such	such	ADJ
cblr-3040	357	23	as	as	ADP
cblr-3040	357	24	synthetic	synthetic	ADJ
cblr-3040	357	25	leases	lease	NOUN
cblr-3040	357	26	that	that	PRON
cblr-3040	357	27	rely	rely	VERB
cblr-3040	357	28	on	on	ADP
cblr-3040	357	29	mechanical	mechanical	ADJ
cblr-3040	357	30	avoidance	avoidance	NOUN
cblr-3040	357	31	of	of	ADP
cblr-3040	357	32	the	the	DET
cblr-3040	357	33	four	four	NUM
cblr-3040	357	34	-	-	PUNCT
cblr-3040	357	35	part	part	NOUN
cblr-3040	357	36	test	test	NOUN
cblr-3040	357	37	of	of	ADP
cblr-3040	357	38	sfas	sfas	NOUN
cblr-3040	357	39	no	no	INTJ
cblr-3040	357	40	.	.	PROPN
cblr-3040	357	41	13	13	NUM
cblr-3040	357	42	to	to	PART
cblr-3040	357	43	support	support	VERB
cblr-3040	357	44	operating	operating	NOUN
cblr-3040	357	45	lease	lease	NOUN
cblr-3040	357	46	treatment	treatment	NOUN
cblr-3040	357	47	for	for	ADP
cblr-3040	357	48	book	book	NOUN
cblr-3040	357	49	purposes	purpose	NOUN
cblr-3040	357	50	,	,	PUNCT
cblr-3040	357	51	while	while	SCONJ
cblr-3040	357	52	simultaneously	simultaneously	ADV
cblr-3040	357	53	utilizing	utilize	VERB
cblr-3040	357	54	the	the	DET
cblr-3040	357	55	more	more	ADV
cblr-3040	357	56	comprehensive	comprehensive	ADJ
cblr-3040	357	57	facts	fact	NOUN
cblr-3040	357	58	and	and	CCONJ
cblr-3040	357	59	circumstances	circumstance	NOUN
cblr-3040	357	60	approach	approach	NOUN
cblr-3040	357	61	adopted	adopt	VERB
cblr-3040	357	62	by	by	ADP
cblr-3040	357	63	the	the	DET
cblr-3040	357	64	tax	tax	NOUN
cblr-3040	357	65	law	law	NOUN
cblr-3040	357	66	to	to	PART
cblr-3040	357	67	claim	claim	VERB
cblr-3040	357	68	the	the	DET
cblr-3040	357	69	existence	existence	NOUN
cblr-3040	357	70	of	of	ADP
cblr-3040	357	71	sufficient	sufficient	ADJ
cblr-3040	357	72	benefits	benefit	NOUN
cblr-3040	357	73	and	and	CCONJ
cblr-3040	357	74	burdens	burden	NOUN
cblr-3040	357	75	to	to	PART
cblr-3040	357	76	allow	allow	VERB
cblr-3040	357	77	the	the	DET
cblr-3040	357	78	lessee	lessee	NOUN
cblr-3040	357	79	to	to	PART
cblr-3040	357	80	treat	treat	VERB
cblr-3040	357	81	itself	itself	PRON
cblr-3040	357	82	as	as	ADP
cblr-3040	357	83	the	the	DET
cblr-3040	357	84	owner	owner	NOUN
cblr-3040	357	85	of	of	ADP
cblr-3040	357	86	the	the	DET
cblr-3040	357	87	leased	lease	VERB
cblr-3040	357	88	property	property	NOUN
cblr-3040	357	89	and	and	CCONJ
cblr-3040	357	90	obligor	obligor	NOUN
cblr-3040	357	91	of	of	ADP
cblr-3040	357	92	the	the	DET
cblr-3040	357	93	associated	associated	ADJ
cblr-3040	357	94	debt	debt	NOUN
cblr-3040	357	95	for	for	ADP
cblr-3040	357	96	tax	tax	NOUN
cblr-3040	357	97	purposes	purpose	NOUN
cblr-3040	357	98	.	.	PUNCT
cblr-3040	358	1	"	"	PUNCT
cblr-3040	358	2	see	see	VERB
cblr-3040	358	3	,	,	PUNCT
cblr-3040	358	4	e.g.	e.g.	ADV
cblr-3040	358	5	,	,	PUNCT
cblr-3040	358	6	nesvold	nesvold	ADJ
cblr-3040	358	7	,	,	PUNCT
cblr-3040	358	8	supra	supra	PROPN
cblr-3040	358	9	note	note	NOUN
cblr-3040	358	10	3	3	NUM
cblr-3040	358	11	,	,	PUNCT
cblr-3040	358	12	at	at	ADP
cblr-3040	358	13	104	104	NUM
cblr-3040	358	14	-	-	SYM
cblr-3040	358	15	05	05	NUM
cblr-3040	358	16	(	(	PUNCT
cblr-3040	358	17	and	and	CCONJ
cblr-3040	358	18	sources	source	NOUN
cblr-3040	358	19	cited	cite	VERB
cblr-3040	358	20	therein	therein	ADV
cblr-3040	358	21	)	)	PUNCT
cblr-3040	358	22	;	;	PUNCT
cblr-3040	358	23	weidner	weidner	NOUN
cblr-3040	358	24	,	,	PUNCT
cblr-3040	358	25	supra	supra	PROPN
cblr-3040	358	26	note	note	NOUN
cblr-3040	358	27	3	3	NUM
cblr-3040	358	28	,	,	PUNCT
cblr-3040	358	29	at	at	ADP
cblr-3040	358	30	454	454	NUM
cblr-3040	358	31	-	-	SYM
cblr-3040	358	32	58	58	NUM
cblr-3040	358	33	,	,	PUNCT
cblr-3040	358	34	486	486	NUM
cblr-3040	358	35	-	-	SYM
cblr-3040	358	36	87	87	NUM
cblr-3040	358	37	(	(	PUNCT
cblr-3040	358	38	and	and	CCONJ
cblr-3040	358	39	sources	source	NOUN
cblr-3040	358	40	cited	cite	VERB
cblr-3040	358	41	therein	therein	ADV
cblr-3040	358	42	)	)	PUNCT
cblr-3040	358	43	.	.	PUNCT
cblr-3040	359	1	56	56	NUM
cblr-3040	359	2	weidner	weidner	NOUN
cblr-3040	359	3	,	,	PUNCT
cblr-3040	359	4	supra	supra	PROPN
cblr-3040	359	5	note	note	NOUN
cblr-3040	359	6	3	3	NUM
cblr-3040	359	7	,	,	PUNCT
cblr-3040	359	8	at	at	ADP
cblr-3040	359	9	456	456	NUM
cblr-3040	359	10	-	-	SYM
cblr-3040	359	11	57	57	NUM
cblr-3040	359	12	.	.	PUNCT
cblr-3040	360	1	i	i	PRON
cblr-3040	360	2	d.	d.	PROPN
cblr-3040	360	3	at	at	ADP
cblr-3040	360	4	457	457	NUM
cblr-3040	360	5	-	-	SYM
cblr-3040	360	6	58	58	NUM
cblr-3040	360	7	(	(	PUNCT
cblr-3040	360	8	noting	note	VERB
cblr-3040	360	9	that	that	SCONJ
cblr-3040	360	10	the	the	DET
cblr-3040	360	11	fasb	fasb	NOUN
cblr-3040	360	12	expressly	expressly	ADV
cblr-3040	360	13	stated	state	VERB
cblr-3040	360	14	in	in	ADP
cblr-3040	360	15	its	its	PRON
cblr-3040	360	16	sfas	sfas	NOUN
cblr-3040	360	17	no	no	INTJ
cblr-3040	360	18	.	.	PROPN
cblr-3040	360	19	13	13	NUM
cblr-3040	360	20	that	that	PRON
cblr-3040	360	21	the	the	DET
cblr-3040	360	22	"	"	PUNCT
cblr-3040	360	23	possible	possible	ADJ
cblr-3040	360	24	need	need	NOUN
cblr-3040	360	25	for	for	ADP
cblr-3040	360	26	conformity	conformity	NOUN
cblr-3040	360	27	"	"	PUNCT
cblr-3040	360	28	between	between	ADP
cblr-3040	360	29	the	the	DET
cblr-3040	360	30	financial	financial	ADJ
cblr-3040	360	31	and	and	CCONJ
cblr-3040	360	32	tax	tax	NOUN
cblr-3040	360	33	reporting	reporting	NOUN
cblr-3040	360	34	in	in	ADP
cblr-3040	360	35	this	this	DET
cblr-3040	360	36	regard	regard	NOUN
cblr-3040	360	37	was	be	AUX
cblr-3040	360	38	"	"	PUNCT
cblr-3040	360	39	beyond	beyond	ADP
cblr-3040	360	40	the	the	DET
cblr-3040	360	41	scope	scope	NOUN
cblr-3040	360	42	"	"	PUNCT
cblr-3040	360	43	of	of	ADP
cblr-3040	360	44	sfas	sfas	NOUN
cblr-3040	360	45	no	no	INTJ
cblr-3040	360	46	.	.	PROPN
cblr-3040	360	47	13	13	NUM
cblr-3040	360	48	)	)	PUNCT
cblr-3040	360	49	;	;	PUNCT
cblr-3040	360	50	see	see	VERB
cblr-3040	360	51	also	also	ADV
cblr-3040	360	52	lee	lee	PROPN
cblr-3040	360	53	sheppard	sheppard	PROPN
cblr-3040	360	54	,	,	PUNCT
cblr-3040	360	55	enron	enron	PROPN
cblr-3040	360	56	's	's	PART
cblr-3040	360	57	basis	basis	NOUN
cblr-3040	360	58	-	-	PUNCT
cblr-3040	360	59	shifting	shift	VERB
cblr-3040	360	60	synthetic	synthetic	ADJ
cblr-3040	360	61	leases	lease	NOUN
cblr-3040	360	62	,	,	PUNCT
cblr-3040	360	63	95	95	NUM
cblr-3040	360	64	tax	tax	NOUN
cblr-3040	360	65	notes	note	NOUN
cblr-3040	360	66	1423	1423	NUM
cblr-3040	360	67	(	(	PUNCT
cblr-3040	360	68	2002	2002	NUM
cblr-3040	360	69	)	)	PUNCT
cblr-3040	360	70	(	(	PUNCT
cblr-3040	360	71	focusing	focus	VERB
cblr-3040	360	72	on	on	ADP
cblr-3040	360	73	the	the	DET
cblr-3040	360	74	tax	tax	NOUN
cblr-3040	360	75	aspects	aspect	NOUN
cblr-3040	360	76	of	of	ADP
cblr-3040	360	77	a	a	DET
cblr-3040	360	78	complex	complex	ADJ
cblr-3040	360	79	synthetic	synthetic	ADJ
cblr-3040	360	80	lease	lease	NOUN
cblr-3040	360	81	/	/	SYM
cblr-3040	360	82	partnership	partnership	NOUN
cblr-3040	360	83	transaction	transaction	NOUN
cblr-3040	360	84	involving	involve	VERB
cblr-3040	360	85	the	the	DET
cblr-3040	360	86	enron	enron	PROPN
cblr-3040	360	87	headquarters	headquarters	PROPN
cblr-3040	360	88	building	building	PROPN
cblr-3040	360	89	and	and	CCONJ
cblr-3040	360	90	enron	enron	PROPN
cblr-3040	360	91	affiliates	affiliate	NOUN
cblr-3040	360	92	)	)	PUNCT
cblr-3040	360	93	;	;	PUNCT
cblr-3040	360	94	j.	j.	PROPN
cblr-3040	360	95	brent	brent	PROPN
cblr-3040	360	96	vasconcellos	vasconcellos	PROPN
cblr-3040	360	97	,	,	PUNCT
cblr-3040	360	98	enron	enron	PROPN
cblr-3040	360	99	's	's	PART
cblr-3040	360	100	teresa	teresa	PROPN
cblr-3040	360	101	transaction	transaction	NOUN
cblr-3040	360	102	:	:	PUNCT
cblr-3040	361	1	it	it	PRON
cblr-3040	361	2	's	be	AUX
cblr-3040	361	3	the	the	DET
cblr-3040	361	4	financial	financial	ADJ
cblr-3040	361	5	disclosure	disclosure	NOUN
cblr-3040	361	6	,	,	PUNCT
cblr-3040	361	7	stupid	stupid	ADJ
cblr-3040	361	8	,	,	PUNCT
cblr-3040	361	9	95	95	NUM
cblr-3040	361	10	tax	tax	NOUN
cblr-3040	361	11	notes	note	NOUN
cblr-3040	361	12	1829	1829	NUM
cblr-3040	361	13	(	(	PUNCT
cblr-3040	361	14	2002	2002	NUM
cblr-3040	361	15	)	)	PUNCT
cblr-3040	361	16	(	(	PUNCT
cblr-3040	361	17	criticizing	criticize	VERB
cblr-3040	361	18	lee	lee	PROPN
cblr-3040	361	19	sheppard	sheppard	PROPN
cblr-3040	361	20	's	's	PART
cblr-3040	361	21	analysis	analysis	NOUN
cblr-3040	361	22	and	and	CCONJ
cblr-3040	361	23	suggesting	suggest	VERB
cblr-3040	361	24	that	that	SCONJ
cblr-3040	361	25	gaap	gaap	NOUN
cblr-3040	361	26	could	could	AUX
cblr-3040	361	27	benefit	benefit	VERB
cblr-3040	361	28	from	from	ADP
cblr-3040	361	29	utilization	utilization	NOUN
cblr-3040	361	30	of	of	ADP
cblr-3040	361	31	the	the	DET
cblr-3040	361	32	tax	tax	NOUN
cblr-3040	361	33	law	law	NOUN
cblr-3040	361	34	's	's	PART
cblr-3040	361	35	"	"	PUNCT
cblr-3040	361	36	business	business	NOUN
cblr-3040	361	37	purpose	purpose	NOUN
cblr-3040	361	38	"	"	PUNCT
cblr-3040	361	39	and	and	CCONJ
cblr-3040	361	40	"	"	PUNCT
cblr-3040	361	41	substance	substance	NOUN
cblr-3040	361	42	over	over	ADP
cblr-3040	361	43	form	form	NOUN
cblr-3040	361	44	"	"	PUNCT
cblr-3040	361	45	doctrines	doctrine	NOUN
cblr-3040	361	46	)	)	PUNCT
cblr-3040	361	47	.	.	PUNCT
cblr-3040	362	1	columbia	columbia	PROPN
cblr-3040	362	2	business	business	PROPN
cblr-3040	362	3	law	law	PROPN
cblr-3040	362	4	review	review	NOUN
cblr-3040	362	5	sfas	sfas	NOUN
cblr-3040	362	6	no	no	INTJ
cblr-3040	362	7	.	.	PROPN
cblr-3040	362	8	13	13	NUM
cblr-3040	362	9	is	be	AUX
cblr-3040	362	10	not	not	PART
cblr-3040	362	11	the	the	DET
cblr-3040	362	12	only	only	ADJ
cblr-3040	362	13	potential	potential	ADJ
cblr-3040	362	14	obstacle	obstacle	NOUN
cblr-3040	362	15	to	to	ADP
cblr-3040	362	16	operating	operating	NOUN
cblr-3040	362	17	lease	lease	NOUN
cblr-3040	362	18	treatment	treatment	NOUN
cblr-3040	362	19	by	by	ADP
cblr-3040	362	20	a	a	DET
cblr-3040	362	21	synthetic	synthetic	ADJ
cblr-3040	362	22	real	real	ADJ
cblr-3040	362	23	estate	estate	NOUN
cblr-3040	362	24	lessee	lessee	NOUN
cblr-3040	362	25	in	in	ADP
cblr-3040	362	26	its	its	PRON
cblr-3040	362	27	financial	financial	ADJ
cblr-3040	362	28	reporting	reporting	NOUN
cblr-3040	362	29	.	.	PUNCT
cblr-3040	363	1	even	even	ADV
cblr-3040	363	2	if	if	SCONJ
cblr-3040	363	3	a	a	DET
cblr-3040	363	4	lease	lease	NOUN
cblr-3040	363	5	passes	pass	VERB
cblr-3040	363	6	the	the	DET
cblr-3040	363	7	sfas	sfas	NOUN
cblr-3040	363	8	no	no	INTJ
cblr-3040	363	9	.	.	NOUN
cblr-3040	363	10	13	13	NUM
cblr-3040	363	11	tests	test	NOUN
cblr-3040	363	12	,	,	PUNCT
cblr-3040	363	13	operating	operating	NOUN
cblr-3040	363	14	lease	lease	NOUN
cblr-3040	363	15	characterization	characterization	NOUN
cblr-3040	363	16	may	may	AUX
cblr-3040	363	17	be	be	AUX
cblr-3040	363	18	unavailable	unavailable	ADJ
cblr-3040	363	19	under	under	ADP
cblr-3040	363	20	the	the	DET
cblr-3040	363	21	special	special	ADJ
cblr-3040	363	22	"	"	PUNCT
cblr-3040	363	23	sale	sale	NOUN
cblr-3040	363	24	-	-	PUNCT
cblr-3040	363	25	leaseback	leaseback	NOUN
cblr-3040	363	26	"	"	PUNCT
cblr-3040	363	27	rules	rule	NOUN
cblr-3040	363	28	of	of	ADP
cblr-3040	363	29	the	the	DET
cblr-3040	363	30	fasb	fasb	NOUN
cblr-3040	363	31	's	's	PART
cblr-3040	363	32	statement	statement	NOUN
cblr-3040	363	33	of	of	ADP
cblr-3040	363	34	financial	financial	ADJ
cblr-3040	363	35	accounting	accounting	NOUN
cblr-3040	363	36	standards	standard	NOUN
cblr-3040	363	37	no	no	INTJ
cblr-3040	363	38	.	.	NOUN
cblr-3040	363	39	98	98	NUM
cblr-3040	363	40	(	(	PUNCT
cblr-3040	363	41	"	"	PUNCT
cblr-3040	363	42	sfas	sfas	NOUN
cblr-3040	363	43	no	no	INTJ
cblr-3040	363	44	.	.	PUNCT
cblr-3040	364	1	98"),58	98"),58	NUM
cblr-3040	364	2	which	which	PRON
cblr-3040	364	3	imposes	impose	VERB
cblr-3040	364	4	stringent	stringent	ADJ
cblr-3040	364	5	criteria	criterion	NOUN
cblr-3040	364	6	that	that	PRON
cblr-3040	364	7	can	can	AUX
cblr-3040	364	8	deny	deny	VERB
cblr-3040	364	9	the	the	DET
cblr-3040	364	10	lessee	lessee	NOUN
cblr-3040	364	11	the	the	DET
cblr-3040	364	12	desired	desire	VERB
cblr-3040	364	13	operating	operating	NOUN
cblr-3040	364	14	lease	lease	NOUN
cblr-3040	364	15	result	result	VERB
cblr-3040	364	16	if	if	SCONJ
cblr-3040	364	17	the	the	DET
cblr-3040	364	18	lessee	lessee	NOUN
cblr-3040	364	19	transferred	transfer	VERB
cblr-3040	364	20	ownership	ownership	NOUN
cblr-3040	364	21	of	of	ADP
cblr-3040	364	22	the	the	DET
cblr-3040	364	23	lease	lease	NOUN
cblr-3040	364	24	property	property	NOUN
cblr-3040	364	25	to	to	ADP
cblr-3040	364	26	the	the	DET
cblr-3040	364	27	purported	purport	VERB
cblr-3040	364	28	lessor	lessor	NOUN
cblr-3040	364	29	but	but	CCONJ
cblr-3040	364	30	then	then	ADV
cblr-3040	364	31	retained	retain	VERB
cblr-3040	364	32	"	"	PUNCT
cblr-3040	364	33	continuing	continue	VERB
cblr-3040	364	34	involvement	involvement	NOUN
cblr-3040	364	35	"	"	PUNCT
cblr-3040	364	36	in	in	ADP
cblr-3040	364	37	the	the	DET
cblr-3040	364	38	ownership	ownership	NOUN
cblr-3040	364	39	.	.	PUNCT
cblr-3040	365	1	9	9	NUM
cblr-3040	365	2	passing	pass	VERB
cblr-3040	365	3	muster	muster	NOUN
cblr-3040	365	4	under	under	ADP
cblr-3040	365	5	the	the	DET
cblr-3040	365	6	continuing	continue	VERB
cblr-3040	365	7	involvement	involvement	NOUN
cblr-3040	365	8	tests	test	NOUN
cblr-3040	365	9	of	of	ADP
cblr-3040	365	10	sfas	sfas	NOUN
cblr-3040	365	11	no	no	INTJ
cblr-3040	365	12	.	.	PROPN
cblr-3040	365	13	98	98	NUM
cblr-3040	365	14	can	can	AUX
cblr-3040	365	15	be	be	AUX
cblr-3040	365	16	a	a	DET
cblr-3040	365	17	much	much	ADV
cblr-3040	365	18	more	more	ADV
cblr-3040	365	19	difficult	difficult	ADJ
cblr-3040	365	20	proposition	proposition	NOUN
cblr-3040	365	21	for	for	ADP
cblr-3040	365	22	the	the	DET
cblr-3040	365	23	lessee	lessee	NOUN
cblr-3040	365	24	than	than	ADP
cblr-3040	365	25	avoiding	avoid	VERB
cblr-3040	365	26	the	the	DET
cblr-3040	365	27	four	four	NUM
cblr-3040	365	28	factors	factor	NOUN
cblr-3040	365	29	in	in	ADP
cblr-3040	365	30	sfas	sfas	NOUN
cblr-3040	365	31	no	no	INTJ
cblr-3040	365	32	.	.	PROPN
cblr-3040	365	33	13	13	NUM
cblr-3040	365	34	,	,	PUNCT
cblr-3040	365	35	but	but	CCONJ
cblr-3040	365	36	in	in	ADP
cblr-3040	365	37	typical	typical	ADJ
cblr-3040	365	38	synthetic	synthetic	ADJ
cblr-3040	365	39	lease	lease	NOUN
cblr-3040	365	40	transactions	transaction	NOUN
cblr-3040	365	41	the	the	DET
cblr-3040	365	42	sfas	sfas	NOUN
cblr-3040	365	43	no	no	INTJ
cblr-3040	365	44	.	.	PUNCT
cblr-3040	366	1	98	98	NUM
cblr-3040	366	2	obstacles	obstacle	NOUN
cblr-3040	366	3	are	be	AUX
cblr-3040	366	4	avoided	avoid	VERB
cblr-3040	366	5	simply	simply	ADV
cblr-3040	366	6	by	by	ADP
cblr-3040	366	7	making	make	VERB
cblr-3040	366	8	sure	sure	ADJ
cblr-3040	366	9	the	the	DET
cblr-3040	366	10	ostensible	ostensible	ADJ
cblr-3040	366	11	lessor	lessor	NOUN
cblr-3040	366	12	does	do	AUX
cblr-3040	366	13	not	not	PART
cblr-3040	366	14	acquire	acquire	VERB
cblr-3040	366	15	the	the	DET
cblr-3040	366	16	asset	asset	NOUN
cblr-3040	366	17	from	from	ADP
cblr-3040	366	18	the	the	DET
cblr-3040	366	19	lessee	lessee	NOUN
cblr-3040	366	20	.	.	PUNCT
cblr-3040	367	1	°	°	NOUN
cblr-3040	368	1	a	a	DET
cblr-3040	368	2	further	further	ADJ
cblr-3040	368	3	,	,	PUNCT
cblr-3040	368	4	more	more	ADV
cblr-3040	368	5	common	common	ADJ
cblr-3040	368	6	problem	problem	NOUN
cblr-3040	368	7	may	may	AUX
cblr-3040	368	8	exist	exist	VERB
cblr-3040	368	9	,	,	PUNCT
cblr-3040	368	10	however	however	ADV
cblr-3040	368	11	,	,	PUNCT
cblr-3040	368	12	if	if	SCONJ
cblr-3040	368	13	the	the	DET
cblr-3040	368	14	lessor	lessor	NOUN
cblr-3040	368	15	and	and	CCONJ
cblr-3040	368	16	lessee	lessee	NOUN
cblr-3040	368	17	are	be	AUX
cblr-3040	368	18	determined	determine	VERB
cblr-3040	368	19	to	to	PART
cblr-3040	368	20	be	be	AUX
cblr-3040	368	21	one	one	NUM
cblr-3040	368	22	and	and	CCONJ
cblr-3040	368	23	the	the	DET
cblr-3040	368	24	same	same	ADJ
cblr-3040	368	25	.	.	PUNCT
cblr-3040	369	1	as	as	ADP
cblr-3040	369	2	mentioned	mention	VERB
cblr-3040	369	3	supra	supra	NOUN
cblr-3040	369	4	,	,	PUNCT
cblr-3040	369	5	modern	modern	ADJ
cblr-3040	369	6	synthetic	synthetic	ADJ
cblr-3040	369	7	lease	lease	NOUN
cblr-3040	369	8	arrangements	arrangement	NOUN
cblr-3040	369	9	usually	usually	ADV
cblr-3040	369	10	involve	involve	VERB
cblr-3040	369	11	a	a	DET
cblr-3040	369	12	lessor	lessor	NOUN
cblr-3040	369	13	which	which	PRON
cblr-3040	369	14	is	be	AUX
cblr-3040	369	15	a	a	DET
cblr-3040	369	16	spe	spe	NOUN
cblr-3040	369	17	whose	whose	DET
cblr-3040	369	18	job	job	NOUN
cblr-3040	369	19	is	be	AUX
cblr-3040	369	20	to	to	PART
cblr-3040	369	21	essentially	essentially	ADV
cblr-3040	369	22	act	act	VERB
cblr-3040	369	23	as	as	ADP
cblr-3040	369	24	the	the	DET
cblr-3040	369	25	middleman	middleman	NOUN
cblr-3040	369	26	in	in	ADP
cblr-3040	369	27	the	the	DET
cblr-3040	369	28	transaction	transaction	NOUN
cblr-3040	369	29	between	between	ADP
cblr-3040	369	30	the	the	DET
cblr-3040	369	31	sources	source	NOUN
cblr-3040	369	32	of	of	ADP
cblr-3040	369	33	financing	financing	NOUN
cblr-3040	369	34	(	(	PUNCT
cblr-3040	369	35	banks	bank	NOUN
cblr-3040	369	36	or	or	CCONJ
cblr-3040	369	37	other	other	ADJ
cblr-3040	369	38	lending	lending	NOUN
cblr-3040	369	39	institutions	institution	NOUN
cblr-3040	369	40	)	)	PUNCT
cblr-3040	369	41	and	and	CCONJ
cblr-3040	369	42	the	the	DET
cblr-3040	369	43	high	high	ADJ
cblr-3040	369	44	-	-	PUNCT
cblr-3040	369	45	credit	credit	NOUN
cblr-3040	369	46	source	source	NOUN
cblr-3040	369	47	of	of	ADP
cblr-3040	369	48	repayment	repayment	NOUN
cblr-3040	369	49	of	of	ADP
cblr-3040	369	50	the	the	DET
cblr-3040	369	51	financing	financing	NOUN
cblr-3040	369	52	(	(	PUNCT
cblr-3040	369	53	the	the	DET
cblr-3040	369	54	corporate	corporate	ADJ
cblr-3040	369	55	lessee	lessee	NOUN
cblr-3040	369	56	/	/	SYM
cblr-3040	369	57	user	user	NOUN
cblr-3040	369	58	of	of	ADP
cblr-3040	369	59	the	the	DET
cblr-3040	369	60	leased	lease	VERB
cblr-3040	369	61	property).6	property).6	NOUN
cblr-3040	369	62	1	1	NUM
cblr-3040	369	63	the	the	DET
cblr-3040	369	64	issue	issue	NOUN
cblr-3040	369	65	is	be	AUX
cblr-3040	369	66	whether	whether	SCONJ
cblr-3040	369	67	the	the	DET
cblr-3040	369	68	spe	spe	NOUN
cblr-3040	369	69	is	be	AUX
cblr-3040	369	70	a	a	DET
cblr-3040	369	71	bona	bona	ADJ
cblr-3040	369	72	fide	fide	ADJ
cblr-3040	369	73	third	third	ADJ
cblr-3040	369	74	party	party	NOUN
cblr-3040	369	75	acting	act	VERB
cblr-3040	369	76	independently	independently	ADV
cblr-3040	369	77	of	of	ADP
cblr-3040	369	78	the	the	DET
cblr-3040	369	79	corporate	corporate	ADJ
cblr-3040	369	80	user	user	NOUN
cblr-3040	369	81	/	/	SYM
cblr-3040	369	82	lessee	lessee	NOUN
cblr-3040	369	83	or	or	CCONJ
cblr-3040	369	84	in	in	ADP
cblr-3040	369	85	essence	essence	NOUN
cblr-3040	369	86	a	a	DET
cblr-3040	369	87	"	"	PUNCT
cblr-3040	369	88	straw	straw	NOUN
cblr-3040	369	89	party	party	NOUN
cblr-3040	369	90	"	"	PUNCT
cblr-3040	369	91	to	to	PART
cblr-3040	369	92	be	be	AUX
cblr-3040	369	93	treated	treat	VERB
cblr-3040	369	94	as	as	ADP
cblr-3040	369	95	an	an	DET
cblr-3040	369	96	alter	alter	NOUN
cblr-3040	369	97	ego	ego	NOUN
cblr-3040	369	98	or	or	CCONJ
cblr-3040	369	99	agent	agent	NOUN
cblr-3040	369	100	of	of	ADP
cblr-3040	369	101	the	the	DET
cblr-3040	369	102	putative	putative	ADJ
cblr-3040	369	103	lessee	lessee	NOUN
cblr-3040	369	104	,	,	PUNCT
cblr-3040	369	105	thus	thus	ADV
cblr-3040	369	106	treating	treat	VERB
cblr-3040	369	107	its	its	PRON
cblr-3040	369	108	assets	asset	NOUN
cblr-3040	369	109	and	and	CCONJ
cblr-3040	369	110	obligations	obligation	NOUN
cblr-3040	369	111	as	as	ADP
cblr-3040	369	112	those	those	PRON
cblr-3040	369	113	of	of	ADP
cblr-3040	369	114	the	the	DET
cblr-3040	369	115	lessee	lessee	NOUN
cblr-3040	369	116	.	.	PUNCT
cblr-3040	370	1	this	this	DET
cblr-3040	370	2	"	"	PUNCT
cblr-3040	370	3	consolidation	consolidation	NOUN
cblr-3040	370	4	"	"	PUNCT
cblr-3040	370	5	issue	issue	NOUN
cblr-3040	370	6	has	have	AUX
cblr-3040	370	7	been	be	AUX
cblr-3040	370	8	a	a	DET
cblr-3040	370	9	hot	hot	ADJ
cblr-3040	370	10	topic	topic	NOUN
cblr-3040	370	11	in	in	ADP
cblr-3040	370	12	gaap	gaap	PROPN
cblr-3040	370	13	accounting	accounting	NOUN
cblr-3040	370	14	(	(	PUNCT
cblr-3040	370	15	both	both	CCONJ
cblr-3040	370	16	before	before	ADP
cblr-3040	370	17	and	and	CCONJ
cblr-3040	370	18	after	after	ADP
cblr-3040	370	19	the	the	DET
cblr-3040	370	20	enron	enron	PROPN
cblr-3040	370	21	revelations	revelation	NOUN
cblr-3040	370	22	)	)	PUNCT
cblr-3040	370	23	well	well	ADV
cblr-3040	370	24	within	within	ADP
cblr-3040	370	25	the	the	DET
cblr-3040	370	26	sights	sight	NOUN
cblr-3040	370	27	of	of	ADP
cblr-3040	370	28	the	the	DET
cblr-3040	370	29	fasb	fasb	NOUN
cblr-3040	370	30	's	's	PART
cblr-3040	370	31	"	"	PUNCT
cblr-3040	370	32	emerging	emerge	VERB
cblr-3040	370	33	58	58	NUM
cblr-3040	370	34	accounting	accounting	NOUN
cblr-3040	370	35	for	for	ADP
cblr-3040	370	36	leases	lease	NOUN
cblr-3040	370	37	,	,	PUNCT
cblr-3040	370	38	statement	statement	NOUN
cblr-3040	370	39	of	of	ADP
cblr-3040	370	40	financial	financial	ADJ
cblr-3040	370	41	accounting	accounting	NOUN
cblr-3040	370	42	standards	standard	NOUN
cblr-3040	371	1	no	no	INTJ
cblr-3040	371	2	.	.	NOUN
cblr-3040	371	3	98	98	NUM
cblr-3040	371	4	(	(	PUNCT
cblr-3040	371	5	financial	financial	ADJ
cblr-3040	371	6	accounting	accounting	NOUN
cblr-3040	371	7	statements	statement	NOUN
cblr-3040	371	8	bd	bd	PROPN
cblr-3040	371	9	.	.	PROPN
cblr-3040	371	10	1988	1988	NUM
cblr-3040	371	11	)	)	PUNCT
cblr-3040	372	1	[	[	X
cblr-3040	372	2	hereinafter	hereinafter	NOUN
cblr-3040	372	3	sfas	sfas	NOUN
cblr-3040	372	4	no	no	INTJ
cblr-3040	372	5	.	.	PROPN
cblr-3040	372	6	98	98	NUM
cblr-3040	372	7	]	]	PUNCT
cblr-3040	372	8	.	.	PUNCT
cblr-3040	372	9	"	"	PUNCT
cblr-3040	372	10	see	see	VERB
cblr-3040	372	11	i	i	PRON
cblr-3040	372	12	d.	d.	PROPN
cblr-3040	372	13	;	;	PUNCT
cblr-3040	372	14	little	little	ADJ
cblr-3040	372	15	,	,	PUNCT
cblr-3040	372	16	supra	supra	ADJ
cblr-3040	372	17	note	note	NOUN
cblr-3040	372	18	3	3	NUM
cblr-3040	372	19	,	,	PUNCT
cblr-3040	372	20	at	at	ADP
cblr-3040	372	21	9	9	NUM
cblr-3040	372	22	-	-	SYM
cblr-3040	372	23	10	10	NUM
cblr-3040	372	24	,	,	PUNCT
cblr-3040	372	25	28	28	NUM
cblr-3040	372	26	-	-	SYM
cblr-3040	372	27	30	30	NUM
cblr-3040	372	28	;	;	PUNCT
cblr-3040	372	29	weidner	weidner	NOUN
cblr-3040	372	30	,	,	PUNCT
cblr-3040	372	31	supra	supra	PROPN
cblr-3040	372	32	note	note	NOUN
cblr-3040	372	33	3	3	NUM
cblr-3040	372	34	,	,	PUNCT
cblr-3040	372	35	at	at	ADP
cblr-3040	372	36	454	454	NUM
cblr-3040	372	37	-	-	SYM
cblr-3040	372	38	55	55	NUM
cblr-3040	372	39	(	(	PUNCT
cblr-3040	372	40	each	each	PRON
cblr-3040	372	41	discussing	discuss	VERB
cblr-3040	372	42	key	key	ADJ
cblr-3040	372	43	elements	element	NOUN
cblr-3040	372	44	of	of	ADP
cblr-3040	372	45	sfas	sfas	NOUN
cblr-3040	372	46	no	no	INTJ
cblr-3040	372	47	.	.	PROPN
cblr-3040	372	48	98	98	NUM
cblr-3040	372	49	)	)	PUNCT
cblr-3040	372	50	.	.	PUNCT
cblr-3040	373	1	60	60	NUM
cblr-3040	373	2	see	see	VERB
cblr-3040	373	3	little	little	ADJ
cblr-3040	373	4	,	,	PUNCT
cblr-3040	373	5	supra	supra	ADJ
cblr-3040	373	6	note	note	NOUN
cblr-3040	373	7	3	3	NUM
cblr-3040	373	8	,	,	PUNCT
cblr-3040	373	9	at	at	ADP
cblr-3040	373	10	10	10	NUM
cblr-3040	373	11	;	;	PUNCT
cblr-3040	373	12	weidner	weidner	NOUN
cblr-3040	373	13	,	,	PUNCT
cblr-3040	373	14	supra	supra	PROPN
cblr-3040	373	15	note	note	NOUN
cblr-3040	373	16	3	3	NUM
cblr-3040	373	17	,	,	PUNCT
cblr-3040	373	18	at	at	ADP
cblr-3040	373	19	455	455	NUM
cblr-3040	373	20	.	.	PUNCT
cblr-3040	374	1	"	"	PUNCT
cblr-3040	374	2	'	'	PUNCT
cblr-3040	374	3	see	see	VERB
cblr-3040	374	4	supra	supra	PROPN
cblr-3040	374	5	notes	note	VERB
cblr-3040	374	6	32	32	NUM
cblr-3040	374	7	-	-	SYM
cblr-3040	374	8	36	36	NUM
cblr-3040	374	9	and	and	CCONJ
cblr-3040	374	10	accompanying	accompany	VERB
cblr-3040	374	11	text	text	NOUN
cblr-3040	374	12	.	.	PUNCT
cblr-3040	375	1	[	[	X
cblr-3040	375	2	vol	vol	NOUN
cblr-3040	375	3	.	.	PUNCT
cblr-3040	375	4	2003	2003	NUM
cblr-3040	375	5	no	no	NOUN
cblr-3040	375	6	.	.	PUNCT
cblr-3040	376	1	1:35	1:35	NUM
cblr-3040	376	2	]	]	PUNCT
cblr-3040	376	3	stopping	stop	VERB
cblr-3040	376	4	enron	enron	PROPN
cblr-3040	376	5	end	end	NOUN
cblr-3040	376	6	-	-	PUNCT
cblr-3040	376	7	runs	run	NOUN
cblr-3040	376	8	and	and	CCONJ
cblr-3040	376	9	other	other	ADJ
cblr-3040	376	10	trick	trick	NOUN
cblr-3040	376	11	plays	play	VERB
cblr-3040	376	12	65	65	NUM
cblr-3040	376	13	issues	issue	NOUN
cblr-3040	376	14	task	task	NOUN
cblr-3040	376	15	force	force	NOUN
cblr-3040	376	16	"	"	PUNCT
cblr-3040	376	17	(	(	PUNCT
cblr-3040	376	18	"	"	PUNCT
cblr-3040	376	19	eitf	eitf	NOUN
cblr-3040	376	20	"	"	PUNCT
cblr-3040	376	21	)	)	PUNCT
cblr-3040	376	22	,	,	PUNCT
cblr-3040	376	23	and	and	CCONJ
cblr-3040	376	24	addressed	address	VERB
cblr-3040	376	25	,	,	PUNCT
cblr-3040	376	26	for	for	ADP
cblr-3040	376	27	example	example	NOUN
cblr-3040	376	28	,	,	PUNCT
cblr-3040	377	1	in	in	ADP
cblr-3040	377	2	eitf	eitf	NOUN
cblr-3040	377	3	issue	issue	NOUN
cblr-3040	377	4	no	no	INTJ
cblr-3040	377	5	.	.	NOUN
cblr-3040	378	1	90	90	NUM
cblr-3040	378	2	-	-	SYM
cblr-3040	378	3	15	15	NUM
cblr-3040	378	4	(	(	PUNCT
cblr-3040	378	5	"	"	PUNCT
cblr-3040	378	6	eitf	eitf	VERB
cblr-3040	378	7	90	90	NUM
cblr-3040	378	8	-	-	SYM
cblr-3040	378	9	15").62	15").62	NUM
cblr-3040	378	10	the	the	DET
cblr-3040	378	11	eitf	eitf	NOUN
cblr-3040	378	12	pronouncements	pronouncement	NOUN
cblr-3040	378	13	in	in	ADP
cblr-3040	378	14	theory	theory	NOUN
cblr-3040	378	15	adopted	adopt	VERB
cblr-3040	378	16	a	a	DET
cblr-3040	378	17	principled	principled	ADJ
cblr-3040	378	18	substance	substance	NOUN
cblr-3040	378	19	over	over	ADP
cblr-3040	378	20	form	form	NOUN
cblr-3040	378	21	approach	approach	NOUN
cblr-3040	378	22	.	.	PUNCT
cblr-3040	379	1	eitf	eitf	NOUN
cblr-3040	379	2	90	90	NUM
cblr-3040	379	3	-	-	SYM
cblr-3040	379	4	15	15	NUM
cblr-3040	379	5	set	set	VERB
cblr-3040	379	6	forth	forth	ADV
cblr-3040	379	7	a	a	DET
cblr-3040	379	8	three	three	NUM
cblr-3040	379	9	-	-	PUNCT
cblr-3040	379	10	part	part	NOUN
cblr-3040	379	11	test	test	NOUN
cblr-3040	379	12	,	,	PUNCT
cblr-3040	379	13	to	to	PART
cblr-3040	379	14	be	be	AUX
cblr-3040	379	15	applied	apply	VERB
cblr-3040	379	16	by	by	ADP
cblr-3040	379	17	reference	reference	NOUN
cblr-3040	379	18	to	to	ADP
cblr-3040	379	19	all	all	PRON
cblr-3040	379	20	of	of	ADP
cblr-3040	379	21	the	the	DET
cblr-3040	379	22	facts	fact	NOUN
cblr-3040	379	23	and	and	CCONJ
cblr-3040	379	24	circumstances	circumstance	NOUN
cblr-3040	379	25	of	of	ADP
cblr-3040	379	26	the	the	DET
cblr-3040	379	27	subject	subject	ADJ
cblr-3040	379	28	transaction	transaction	NOUN
cblr-3040	379	29	,	,	PUNCT
cblr-3040	379	30	under	under	ADP
cblr-3040	379	31	which	which	PRON
cblr-3040	379	32	consolidation	consolidation	NOUN
cblr-3040	379	33	would	would	AUX
cblr-3040	379	34	be	be	AUX
cblr-3040	379	35	required	require	VERB
cblr-3040	379	36	where	where	SCONJ
cblr-3040	379	37	substantially	substantially	ADV
cblr-3040	379	38	all	all	PRON
cblr-3040	379	39	of	of	ADP
cblr-3040	379	40	the	the	DET
cblr-3040	379	41	spe	spe	PROPN
cblr-3040	379	42	/	/	SYM
cblr-3040	379	43	lessor	lessor	NOUN
cblr-3040	379	44	's	's	PART
cblr-3040	379	45	business	business	NOUN
cblr-3040	379	46	involved	involve	VERB
cblr-3040	379	47	leasing	lease	VERB
cblr-3040	379	48	assets	asset	NOUN
cblr-3040	379	49	to	to	ADP
cblr-3040	379	50	the	the	DET
cblr-3040	379	51	corporate	corporate	ADJ
cblr-3040	379	52	lessee	lessee	NOUN
cblr-3040	379	53	,	,	PUNCT
cblr-3040	379	54	the	the	DET
cblr-3040	379	55	lessee	lessee	NOUN
cblr-3040	379	56	had	have	VERB
cblr-3040	379	57	substantially	substantially	ADV
cblr-3040	379	58	all	all	PRON
cblr-3040	379	59	of	of	ADP
cblr-3040	379	60	the	the	DET
cblr-3040	379	61	residual	residual	ADJ
cblr-3040	379	62	risks	risk	NOUN
cblr-3040	379	63	and	and	CCONJ
cblr-3040	379	64	rewards	reward	NOUN
cblr-3040	379	65	relating	relate	VERB
cblr-3040	379	66	to	to	ADP
cblr-3040	379	67	the	the	DET
cblr-3040	379	68	leased	lease	VERB
cblr-3040	379	69	property	property	NOUN
cblr-3040	379	70	and	and	CCONJ
cblr-3040	379	71	the	the	DET
cblr-3040	379	72	lessor	lessor	NOUN
cblr-3040	379	73	did	do	AUX
cblr-3040	379	74	not	not	PART
cblr-3040	379	75	maintain	maintain	VERB
cblr-3040	379	76	a	a	DET
cblr-3040	379	77	substantive	substantive	ADJ
cblr-3040	379	78	investment	investment	NOUN
cblr-3040	379	79	that	that	PRON
cblr-3040	379	80	was	be	AUX
cblr-3040	379	81	at	at	ADP
cblr-3040	379	82	risk	risk	NOUN
cblr-3040	379	83	throughout	throughout	ADP
cblr-3040	379	84	the	the	DET
cblr-3040	379	85	lease	lease	NOUN
cblr-3040	379	86	term	term	NOUN
cblr-3040	379	87	.	.	PUNCT
cblr-3040	380	1	much	much	ADV
cblr-3040	380	2	like	like	INTJ
cblr-3040	380	3	62	62	NUM
cblr-3040	380	4	emerging	emerge	VERB
cblr-3040	380	5	issues	issue	NOUN
cblr-3040	380	6	task	task	NOUN
cblr-3040	380	7	force	force	NOUN
cblr-3040	380	8	,	,	PUNCT
cblr-3040	380	9	issue	issue	VERB
cblr-3040	380	10	no	no	PRON
cblr-3040	380	11	.	.	NOUN
cblr-3040	380	12	90	90	NUM
cblr-3040	380	13	-	-	SYM
cblr-3040	380	14	15	15	NUM
cblr-3040	380	15	,	,	PUNCT
cblr-3040	380	16	impact	impact	NOUN
cblr-3040	380	17	of	of	ADP
cblr-3040	380	18	nonsubstantive	nonsubstantive	ADJ
cblr-3040	380	19	lessors	lessor	NOUN
cblr-3040	380	20	,	,	PUNCT
cblr-3040	380	21	residual	residual	ADJ
cblr-3040	380	22	value	value	NOUN
cblr-3040	380	23	guarantees	guarantee	NOUN
cblr-3040	380	24	,	,	PUNCT
cblr-3040	380	25	and	and	CCONJ
cblr-3040	380	26	other	other	ADJ
cblr-3040	380	27	provisions	provision	NOUN
cblr-3040	380	28	in	in	ADP
cblr-3040	380	29	leasing	leasing	NOUN
cblr-3040	380	30	transactions	transaction	NOUN
cblr-3040	380	31	(	(	PUNCT
cblr-3040	380	32	july	july	PROPN
cblr-3040	380	33	1990	1990	NUM
cblr-3040	380	34	)	)	PUNCT
cblr-3040	381	1	[	[	X
cblr-3040	381	2	hereinafter	hereinafter	NOUN
cblr-3040	381	3	eitf	eitf	NOUN
cblr-3040	381	4	9015	9015	NUM
cblr-3040	381	5	]	]	PUNCT
cblr-3040	381	6	.	.	PUNCT
cblr-3040	382	1	63	63	NUM
cblr-3040	382	2	see	see	VERB
cblr-3040	382	3	eitf	eitf	NOUN
cblr-3040	382	4	90	90	NUM
cblr-3040	382	5	-	-	SYM
cblr-3040	382	6	15	15	NUM
cblr-3040	382	7	;	;	PUNCT
cblr-3040	382	8	little	little	ADJ
cblr-3040	382	9	,	,	PUNCT
cblr-3040	382	10	supra	supra	ADJ
cblr-3040	382	11	note	note	NOUN
cblr-3040	382	12	3	3	NUM
cblr-3040	382	13	,	,	PUNCT
cblr-3040	382	14	at	at	ADP
cblr-3040	382	15	10	10	NUM
cblr-3040	382	16	-	-	SYM
cblr-3040	382	17	11	11	NUM
cblr-3040	382	18	(	(	PUNCT
cblr-3040	382	19	summarizing	summarize	VERB
cblr-3040	382	20	eitf	eitf	NOUN
cblr-3040	382	21	90	90	NUM
cblr-3040	382	22	-	-	SYM
cblr-3040	382	23	15	15	NUM
cblr-3040	382	24	)	)	PUNCT
cblr-3040	382	25	.	.	PUNCT
cblr-3040	383	1	eitf	eitf	NOUN
cblr-3040	383	2	90	90	NUM
cblr-3040	383	3	-	-	SYM
cblr-3040	383	4	15	15	NUM
cblr-3040	383	5	was	be	AUX
cblr-3040	383	6	largely	largely	ADV
cblr-3040	383	7	precipitated	precipitate	VERB
cblr-3040	383	8	by	by	ADP
cblr-3040	383	9	sec	sec	PROPN
cblr-3040	383	10	requests	request	NOUN
cblr-3040	383	11	.	.	PUNCT
cblr-3040	384	1	see	see	VERB
cblr-3040	384	2	eitf	eitf	NOUN
cblr-3040	384	3	topic	topic	NOUN
cblr-3040	384	4	d-14	d-14	NOUN
cblr-3040	384	5	,	,	PUNCT
cblr-3040	384	6	transactions	transaction	NOUN
cblr-3040	384	7	involving	involve	VERB
cblr-3040	384	8	special	special	ADJ
cblr-3040	384	9	-	-	PUNCT
cblr-3040	384	10	purpose	purpose	NOUN
cblr-3040	384	11	entities	entity	NOUN
cblr-3040	384	12	,	,	PUNCT
cblr-3040	384	13	indicating	indicate	VERB
cblr-3040	384	14	that	that	SCONJ
cblr-3040	384	15	the	the	DET
cblr-3040	384	16	sec	sec	PROPN
cblr-3040	384	17	in	in	ADP
cblr-3040	384	18	effect	effect	NOUN
cblr-3040	384	19	precipitated	precipitate	VERB
cblr-3040	384	20	the	the	DET
cblr-3040	384	21	eitf	eitf	NOUN
cblr-3040	384	22	90	90	NUM
cblr-3040	384	23	-	-	SYM
cblr-3040	384	24	15	15	NUM
cblr-3040	384	25	when	when	SCONJ
cblr-3040	384	26	it	it	PRON
cblr-3040	384	27	was	be	AUX
cblr-3040	384	28	announced	announce	VERB
cblr-3040	384	29	by	by	ADP
cblr-3040	384	30	the	the	DET
cblr-3040	384	31	sec	sec	PROPN
cblr-3040	384	32	observer	observer	NOUN
cblr-3040	384	33	that	that	SCONJ
cblr-3040	384	34	the	the	DET
cblr-3040	384	35	sec	sec	PROPN
cblr-3040	384	36	staff	staff	NOUN
cblr-3040	384	37	believes	believe	VERB
cblr-3040	384	38	that	that	SCONJ
cblr-3040	384	39	nonconsolidation	nonconsolidation	NOUN
cblr-3040	384	40	and	and	CCONJ
cblr-3040	384	41	sales	sale	NOUN
cblr-3040	384	42	recognition	recognition	NOUN
cblr-3040	384	43	are	be	AUX
cblr-3040	384	44	not	not	PART
cblr-3040	384	45	appropriate	appropriate	ADJ
cblr-3040	384	46	..	..	PUNCT
cblr-3040	384	47	,	,	PUNCT
cblr-3040	384	48	when	when	SCONJ
cblr-3040	384	49	the	the	DET
cblr-3040	384	50	majority	majority	NOUN
cblr-3040	384	51	owner	owner	NOUN
cblr-3040	384	52	of	of	ADP
cblr-3040	384	53	the	the	DET
cblr-3040	384	54	spe	spe	PROPN
cblr-3040	384	55	makes	make	VERB
cblr-3040	384	56	only	only	ADV
cblr-3040	384	57	a	a	DET
cblr-3040	384	58	nominal	nominal	ADJ
cblr-3040	384	59	capital	capital	NOUN
cblr-3040	384	60	investment	investment	NOUN
cblr-3040	384	61	,	,	PUNCT
cblr-3040	384	62	the	the	DET
cblr-3040	384	63	activities	activity	NOUN
cblr-3040	384	64	of	of	ADP
cblr-3040	384	65	the	the	DET
cblr-3040	384	66	spe	spe	NOUN
cblr-3040	384	67	are	be	AUX
cblr-3040	384	68	virtually	virtually	ADV
cblr-3040	384	69	all	all	ADV
cblr-3040	384	70	on	on	ADP
cblr-3040	384	71	the	the	DET
cblr-3040	384	72	sponsor	sponsor	NOUN
cblr-3040	384	73	's	's	PART
cblr-3040	384	74	or	or	CCONJ
cblr-3040	384	75	transferor	transferor	NOUN
cblr-3040	384	76	's	's	PART
cblr-3040	384	77	behalf	behalf	NOUN
cblr-3040	384	78	,	,	PUNCT
cblr-3040	384	79	and	and	CCONJ
cblr-3040	384	80	the	the	DET
cblr-3040	384	81	substantive	substantive	ADJ
cblr-3040	384	82	risks	risk	NOUN
cblr-3040	384	83	and	and	CCONJ
cblr-3040	384	84	rewards	reward	NOUN
cblr-3040	384	85	of	of	ADP
cblr-3040	384	86	the	the	DET
cblr-3040	384	87	asset	asset	NOUN
cblr-3040	384	88	or	or	CCONJ
cblr-3040	384	89	the	the	DET
cblr-3040	384	90	debt	debt	NOUN
cblr-3040	384	91	of	of	ADP
cblr-3040	384	92	the	the	DET
cblr-3040	384	93	spe	spe	PROPN
cblr-3040	384	94	rest	rest	NOUN
cblr-3040	384	95	directly	directly	ADV
cblr-3040	384	96	or	or	CCONJ
cblr-3040	384	97	indirectly	indirectly	ADV
cblr-3040	384	98	with	with	ADP
cblr-3040	384	99	the	the	DET
cblr-3040	384	100	sponsor	sponsor	NOUN
cblr-3040	384	101	or	or	CCONJ
cblr-3040	384	102	transferor	transferor	NOUN
cblr-3040	384	103	and	and	CCONJ
cblr-3040	384	104	that	that	SCONJ
cblr-3040	384	105	,	,	PUNCT
cblr-3040	384	106	with	with	ADP
cblr-3040	384	107	respect	respect	NOUN
cblr-3040	384	108	to	to	ADP
cblr-3040	384	109	leasing	lease	VERB
cblr-3040	384	110	in	in	ADP
cblr-3040	384	111	particular	particular	ADJ
cblr-3040	384	112	,	,	PUNCT
cblr-3040	384	113	the	the	DET
cblr-3040	384	114	sec	sec	PROPN
cblr-3040	384	115	staff	staff	NOUN
cblr-3040	384	116	is	be	AUX
cblr-3040	384	117	not	not	PART
cblr-3040	384	118	attempting	attempt	VERB
cblr-3040	384	119	to	to	PART
cblr-3040	384	120	change	change	VERB
cblr-3040	384	121	generally	generally	ADV
cblr-3040	384	122	accepted	accept	VERB
cblr-3040	384	123	accounting	accounting	NOUN
cblr-3040	384	124	principles	principle	NOUN
cblr-3040	384	125	in	in	ADP
cblr-3040	384	126	this	this	DET
cblr-3040	384	127	area	area	NOUN
cblr-3040	384	128	but	but	CCONJ
cblr-3040	384	129	believes	believe	VERB
cblr-3040	384	130	that	that	SCONJ
cblr-3040	384	131	the	the	DET
cblr-3040	384	132	application	application	NOUN
cblr-3040	384	133	of	of	ADP
cblr-3040	384	134	such	such	ADJ
cblr-3040	384	135	principles	principle	NOUN
cblr-3040	384	136	should	should	AUX
cblr-3040	384	137	result	result	VERB
cblr-3040	384	138	in	in	ADP
cblr-3040	384	139	accounting	accounting	NOUN
cblr-3040	384	140	that	that	PRON
cblr-3040	384	141	is	be	AUX
cblr-3040	384	142	not	not	PART
cblr-3040	384	143	misleading	mislead	VERB
cblr-3040	384	144	and	and	CCONJ
cblr-3040	384	145	...	...	PUNCT
cblr-3040	384	146	literature	literature	NOUN
cblr-3040	384	147	in	in	ADP
cblr-3040	384	148	addition	addition	NOUN
cblr-3040	384	149	to	to	ADP
cblr-3040	384	150	fasb	fasb	PROPN
cblr-3040	384	151	statement	statement	NOUN
cblr-3040	385	1	no	no	INTJ
cblr-3040	385	2	.	.	PROPN
cblr-3040	385	3	13	13	NUM
cblr-3040	385	4	accounting	accounting	NOUN
cblr-3040	385	5	for	for	ADP
cblr-3040	385	6	leases	lease	NOUN
cblr-3040	385	7	,	,	PUNCT
cblr-3040	385	8	including	include	VERB
cblr-3040	385	9	that	that	PRON
cblr-3040	385	10	related	relate	VERB
cblr-3040	385	11	to	to	ADP
cblr-3040	385	12	consolidation	consolidation	NOUN
cblr-3040	385	13	,	,	PUNCT
cblr-3040	385	14	should	should	AUX
cblr-3040	385	15	be	be	AUX
cblr-3040	385	16	considered	consider	VERB
cblr-3040	385	17	.	.	PUNCT
cblr-3040	386	1	(	(	PUNCT
cblr-3040	386	2	emphasis	emphasis	NOUN
cblr-3040	386	3	added	add	VERB
cblr-3040	386	4	)	)	PUNCT
cblr-3040	386	5	.	.	PUNCT
cblr-3040	387	1	see	see	VERB
cblr-3040	387	2	also	also	ADV
cblr-3040	387	3	emerging	emerge	VERB
cblr-3040	387	4	issues	issue	NOUN
cblr-3040	387	5	task	task	NOUN
cblr-3040	387	6	force	force	NOUN
cblr-3040	387	7	,	,	PUNCT
cblr-3040	387	8	issue	issue	VERB
cblr-3040	387	9	no	no	PRON
cblr-3040	387	10	.	.	NOUN
cblr-3040	388	1	96	96	NUM
cblr-3040	388	2	-	-	SYM
cblr-3040	388	3	2	2	NUM
cblr-3040	388	4	1	1	NUM
cblr-3040	388	5	,	,	PUNCT
cblr-3040	388	6	implementation	implementation	NOUN
cblr-3040	388	7	issues	issue	NOUN
cblr-3040	388	8	in	in	ADP
cblr-3040	388	9	accounting	account	VERB
cblr-3040	388	10	for	for	ADP
cblr-3040	388	11	leasing	leasing	NOUN
cblr-3040	388	12	transactions	transaction	NOUN
cblr-3040	388	13	involving	involve	VERB
cblr-3040	388	14	special	special	ADJ
cblr-3040	388	15	purpose	purpose	NOUN
cblr-3040	388	16	entities	entity	NOUN
cblr-3040	388	17	(	(	PUNCT
cblr-3040	388	18	amplifying	amplify	VERB
cblr-3040	388	19	the	the	DET
cblr-3040	388	20	application	application	NOUN
cblr-3040	388	21	of	of	ADP
cblr-3040	388	22	certain	certain	ADJ
cblr-3040	388	23	aspects	aspect	NOUN
cblr-3040	388	24	of	of	ADP
cblr-3040	388	25	eitf	eitf	NOUN
cblr-3040	388	26	90	90	NUM
cblr-3040	388	27	-	-	SYM
cblr-3040	388	28	15	15	NUM
cblr-3040	388	29	,	,	PUNCT
cblr-3040	388	30	as	as	ADV
cblr-3040	388	31	well	well	ADV
cblr-3040	388	32	as	as	ADP
cblr-3040	388	33	sfas	sfas	NOUN
cblr-3040	388	34	13	13	NUM
cblr-3040	388	35	,	,	PUNCT
cblr-3040	388	36	including	include	VERB
cblr-3040	388	37	,	,	PUNCT
cblr-3040	388	38	inter	inter	PROPN
cblr-3040	388	39	alia	alia	NOUN
cblr-3040	388	40	,	,	PUNCT
cblr-3040	388	41	prohibitions	prohibition	NOUN
cblr-3040	388	42	on	on	ADP
cblr-3040	388	43	the	the	DET
cblr-3040	388	44	use	use	NOUN
cblr-3040	388	45	of	of	ADP
cblr-3040	388	46	nonrecourse	nonrecourse	NOUN
cblr-3040	388	47	financing	financing	NOUN
cblr-3040	388	48	or	or	CCONJ
cblr-3040	388	49	other	other	ADJ
cblr-3040	388	50	risk	risk	NOUN
cblr-3040	388	51	limiting	limit	VERB
cblr-3040	388	52	sfas	sfas	NOUN
cblr-3040	388	53	no	no	INTJ
cblr-3040	388	54	.	.	PROPN
cblr-3040	388	55	13	13	NUM
cblr-3040	388	56	,	,	PUNCT
cblr-3040	388	57	the	the	DET
cblr-3040	388	58	spirit	spirit	NOUN
cblr-3040	388	59	of	of	ADP
cblr-3040	388	60	the	the	DET
cblr-3040	388	61	eitf	eitf	NOUN
cblr-3040	388	62	90	90	NUM
cblr-3040	388	63	-	-	SYM
cblr-3040	388	64	15	15	NUM
cblr-3040	388	65	approach	approach	NOUN
cblr-3040	388	66	reflected	reflect	VERB
cblr-3040	388	67	the	the	DET
cblr-3040	388	68	type	type	NOUN
cblr-3040	388	69	of	of	ADP
cblr-3040	388	70	benefits	benefit	NOUN
cblr-3040	388	71	and	and	CCONJ
cblr-3040	388	72	burdens	burden	NOUN
cblr-3040	388	73	examination	examination	NOUN
cblr-3040	388	74	utilized	utilize	VERB
cblr-3040	388	75	in	in	ADP
cblr-3040	388	76	the	the	DET
cblr-3040	388	77	tax	tax	NOUN
cblr-3040	388	78	law	law	NOUN
cblr-3040	388	79	,	,	PUNCT
cblr-3040	388	80	but	but	CCONJ
cblr-3040	388	81	with	with	ADP
cblr-3040	388	82	the	the	DET
cblr-3040	388	83	same	same	ADJ
cblr-3040	388	84	deficiency	deficiency	NOUN
cblr-3040	388	85	as	as	ADP
cblr-3040	388	86	sfas	sfas	NOUN
cblr-3040	388	87	no	no	INTJ
cblr-3040	388	88	.	.	NOUN
cblr-3040	388	89	13	13	NUM
cblr-3040	388	90	-mechanical	-mechanical	ADJ
cblr-3040	388	91	rules	rule	NOUN
cblr-3040	388	92	that	that	PRON
cblr-3040	388	93	can	can	AUX
cblr-3040	388	94	be	be	AUX
cblr-3040	388	95	circumvented	circumvent	VERB
cblr-3040	388	96	rather	rather	ADV
cblr-3040	388	97	easily	easily	ADV
cblr-3040	388	98	.	.	PUNCT
cblr-3040	389	1	an	an	DET
cblr-3040	389	2	arrangement	arrangement	NOUN
cblr-3040	389	3	could	could	AUX
cblr-3040	389	4	have	have	VERB
cblr-3040	389	5	the	the	DET
cblr-3040	389	6	characteristics	characteristic	NOUN
cblr-3040	389	7	described	describe	VERB
cblr-3040	389	8	in	in	ADP
cblr-3040	389	9	the	the	DET
cblr-3040	389	10	first	first	ADJ
cblr-3040	389	11	two	two	NUM
cblr-3040	389	12	parts	part	NOUN
cblr-3040	389	13	of	of	ADP
cblr-3040	389	14	the	the	DET
cblr-3040	389	15	test	test	NOUN
cblr-3040	389	16	but	but	CCONJ
cblr-3040	389	17	avoid	avoid	VERB
cblr-3040	389	18	consolidation	consolidation	NOUN
cblr-3040	389	19	simply	simply	ADV
cblr-3040	389	20	by	by	ADP
cblr-3040	389	21	meeting	meet	VERB
cblr-3040	389	22	the	the	DET
cblr-3040	389	23	"	"	PUNCT
cblr-3040	389	24	substantive	substantive	ADJ
cblr-3040	389	25	investment	investment	NOUN
cblr-3040	389	26	"	"	PUNCT
cblr-3040	389	27	requirement	requirement	NOUN
cblr-3040	389	28	.	.	PUNCT
cblr-3040	390	1	the	the	DET
cblr-3040	390	2	practitioners	practitioner	NOUN
cblr-3040	390	3	of	of	ADP
cblr-3040	390	4	synthetic	synthetic	ADJ
cblr-3040	390	5	leases	lease	NOUN
cblr-3040	390	6	came	come	VERB
cblr-3040	390	7	to	to	PART
cblr-3040	390	8	rely	rely	VERB
cblr-3040	390	9	heavily	heavily	ADV
cblr-3040	390	10	on	on	ADP
cblr-3040	390	11	the	the	DET
cblr-3040	390	12	ability	ability	NOUN
cblr-3040	390	13	to	to	PART
cblr-3040	390	14	demonstrate	demonstrate	VERB
cblr-3040	390	15	a	a	DET
cblr-3040	390	16	rather	rather	ADV
cblr-3040	390	17	minimal	minimal	ADJ
cblr-3040	390	18	equity	equity	NOUN
cblr-3040	390	19	investment	investment	NOUN
cblr-3040	390	20	and	and	CCONJ
cblr-3040	390	21	risk	risk	NOUN
cblr-3040	390	22	of	of	ADP
cblr-3040	390	23	loss	loss	NOUN
cblr-3040	390	24	on	on	ADP
cblr-3040	390	25	the	the	DET
cblr-3040	390	26	part	part	NOUN
cblr-3040	390	27	of	of	ADP
cblr-3040	390	28	the	the	DET
cblr-3040	390	29	"	"	PUNCT
cblr-3040	390	30	unrelated	unrelated	ADJ
cblr-3040	390	31	"	"	PUNCT
cblr-3040	390	32	owners	owner	NOUN
cblr-3040	390	33	of	of	ADP
cblr-3040	390	34	the	the	DET
cblr-3040	390	35	spe	spe	PROPN
cblr-3040	390	36	-	-	PUNCT
cblr-3040	390	37	lessor	lessor	NOUN
cblr-3040	390	38	,	,	PUNCT
cblr-3040	390	39	typically	typically	ADV
cblr-3040	390	40	relying	rely	VERB
cblr-3040	390	41	on	on	ADP
cblr-3040	390	42	authority	authority	NOUN
cblr-3040	390	43	in	in	ADP
cblr-3040	390	44	eitf	eitf	NOUN
cblr-3040	390	45	issue	issue	NOUN
cblr-3040	391	1	no	no	INTJ
cblr-3040	391	2	.	.	NOUN
cblr-3040	392	1	90	90	NUM
cblr-3040	392	2	-	-	SYM
cblr-3040	392	3	15	15	NUM
cblr-3040	392	4	requiring	require	VERB
cblr-3040	392	5	a	a	DET
cblr-3040	392	6	minimum	minimum	ADJ
cblr-3040	392	7	investment	investment	NOUN
cblr-3040	392	8	of	of	ADP
cblr-3040	392	9	3	3	NUM
cblr-3040	392	10	percent	percent	NOUN
cblr-3040	392	11	of	of	ADP
cblr-3040	392	12	the	the	DET
cblr-3040	392	13	entity	entity	NOUN
cblr-3040	392	14	's	's	PART
cblr-3040	392	15	total	total	ADJ
cblr-3040	392	16	capital	capital	NOUN
cblr-3040	392	17	by	by	ADP
cblr-3040	392	18	owners	owner	NOUN
cblr-3040	392	19	unrelated	unrelated	ADJ
cblr-3040	392	20	to	to	ADP
cblr-3040	392	21	the	the	DET
cblr-3040	392	22	party	party	NOUN
cblr-3040	392	23	with	with	ADP
cblr-3040	392	24	whom	whom	PRON
cblr-3040	392	25	possible	possible	ADJ
cblr-3040	392	26	consolidation	consolidation	NOUN
cblr-3040	392	27	is	be	AUX
cblr-3040	392	28	being	be	AUX
cblr-3040	392	29	tested	test	VERB
cblr-3040	392	30	.	.	PUNCT
cblr-3040	393	1	4	4	NUM
cblr-3040	393	2	as	as	SCONJ
cblr-3040	393	3	discussed	discuss	VERB
cblr-3040	393	4	more	more	ADV
cblr-3040	393	5	fully	fully	ADV
cblr-3040	393	6	infra	infra	NOUN
cblr-3040	393	7	in	in	ADP
cblr-3040	393	8	the	the	DET
cblr-3040	393	9	context	context	NOUN
cblr-3040	393	10	of	of	ADP
cblr-3040	393	11	"	"	PUNCT
cblr-3040	393	12	off	off	ADP
cblr-3040	393	13	-	-	PUNCT
cblr-3040	393	14	balance	balance	NOUN
cblr-3040	393	15	sheet	sheet	NOUN
cblr-3040	393	16	partnerships	partnership	NOUN
cblr-3040	393	17	,	,	PUNCT
cblr-3040	393	18	"	"	PUNCT
cblr-3040	393	19	5	5	NUM
cblr-3040	393	20	the	the	DET
cblr-3040	393	21	3	3	NUM
cblr-3040	393	22	percent	percent	NOUN
cblr-3040	393	23	minimum	minimum	NOUN
cblr-3040	393	24	was	be	AUX
cblr-3040	393	25	not	not	PART
cblr-3040	393	26	intended	intend	VERB
cblr-3040	393	27	(	(	PUNCT
cblr-3040	393	28	at	at	ADP
cblr-3040	393	29	least	least	ADJ
cblr-3040	393	30	in	in	ADP
cblr-3040	393	31	the	the	DET
cblr-3040	393	32	view	view	NOUN
cblr-3040	393	33	of	of	ADP
cblr-3040	393	34	the	the	DET
cblr-3040	393	35	sec	sec	PROPN
cblr-3040	393	36	)	)	PUNCT
cblr-3040	393	37	to	to	PART
cblr-3040	393	38	be	be	AUX
cblr-3040	393	39	a	a	DET
cblr-3040	393	40	"	"	PUNCT
cblr-3040	393	41	safe	safe	ADJ
cblr-3040	393	42	harbor	harbor	NOUN
cblr-3040	393	43	"	"	PUNCT
cblr-3040	393	44	for	for	ADP
cblr-3040	393	45	all	all	DET
cblr-3040	393	46	transactions	transaction	NOUN
cblr-3040	393	47	,	,	PUNCT
cblr-3040	393	48	has	have	VERB
cblr-3040	393	49	,	,	PUNCT
cblr-3040	393	50	with	with	ADP
cblr-3040	393	51	good	good	ADJ
cblr-3040	393	52	reason	reason	NOUN
cblr-3040	393	53	,	,	PUNCT
cblr-3040	393	54	raised	raise	VERB
cblr-3040	393	55	congressional	congressional	ADJ
cblr-3040	393	56	arrangements	arrangement	NOUN
cblr-3040	393	57	in	in	ADP
cblr-3040	393	58	attempts	attempt	NOUN
cblr-3040	393	59	to	to	PART
cblr-3040	393	60	escape	escape	VERB
cblr-3040	393	61	consolidation	consolidation	NOUN
cblr-3040	393	62	under	under	ADP
cblr-3040	393	63	90	90	NUM
cblr-3040	393	64	-	-	SYM
cblr-3040	393	65	15	15	NUM
cblr-3040	393	66	by	by	ADP
cblr-3040	393	67	establishing	establish	VERB
cblr-3040	393	68	"	"	PUNCT
cblr-3040	393	69	substantive	substantive	ADJ
cblr-3040	393	70	investment	investment	NOUN
cblr-3040	393	71	"	"	PUNCT
cblr-3040	393	72	by	by	ADP
cblr-3040	393	73	the	the	DET
cblr-3040	393	74	lessor	lessor	NOUN
cblr-3040	393	75	)	)	PUNCT
cblr-3040	393	76	;	;	PUNCT
cblr-3040	393	77	emerging	emerge	VERB
cblr-3040	393	78	issues	issue	NOUN
cblr-3040	393	79	task	task	NOUN
cblr-3040	393	80	force	force	NOUN
cblr-3040	393	81	,	,	PUNCT
cblr-3040	393	82	issue	issue	VERB
cblr-3040	393	83	no	no	INTJ
cblr-3040	393	84	.	.	NOUN
cblr-3040	394	1	97	97	NUM
cblr-3040	394	2	-	-	SYM
cblr-3040	394	3	1	1	NUM
cblr-3040	394	4	,	,	PUNCT
cblr-3040	394	5	implementation	implementation	NOUN
cblr-3040	394	6	issues	issue	NOUN
cblr-3040	394	7	in	in	ADP
cblr-3040	394	8	accounting	account	VERB
cblr-3040	394	9	for	for	ADP
cblr-3040	394	10	lease	lease	NOUN
cblr-3040	394	11	transactions	transaction	NOUN
cblr-3040	394	12	,	,	PUNCT
cblr-3040	394	13	including	include	VERB
cblr-3040	394	14	those	those	PRON
cblr-3040	394	15	involving	involve	VERB
cblr-3040	394	16	special	special	ADJ
cblr-3040	394	17	purpose	purpose	NOUN
cblr-3040	394	18	entities	entity	NOUN
cblr-3040	394	19	(	(	PUNCT
cblr-3040	394	20	dealing	deal	VERB
cblr-3040	394	21	with	with	ADP
cblr-3040	394	22	the	the	DET
cblr-3040	394	23	extent	extent	NOUN
cblr-3040	394	24	to	to	PART
cblr-3040	394	25	which	which	PRON
cblr-3040	394	26	lessee	lessee	NOUN
cblr-3040	394	27	indemnification	indemnification	NOUN
cblr-3040	394	28	for	for	ADP
cblr-3040	394	29	preexisting	preexist	VERB
cblr-3040	394	30	environmental	environmental	ADJ
cblr-3040	394	31	conditions	condition	NOUN
cblr-3040	394	32	may	may	AUX
cblr-3040	394	33	be	be	AUX
cblr-3040	394	34	present	present	ADJ
cblr-3040	394	35	before	before	ADP
cblr-3040	394	36	creating	create	VERB
cblr-3040	394	37	"	"	PUNCT
cblr-3040	394	38	saleleaseback	saleleaseback	NOUN
cblr-3040	394	39	"	"	PUNCT
cblr-3040	394	40	characterization	characterization	NOUN
cblr-3040	394	41	for	for	ADP
cblr-3040	394	42	purposes	purpose	NOUN
cblr-3040	394	43	of	of	ADP
cblr-3040	394	44	sfas	sfas	NOUN
cblr-3040	394	45	no	no	INTJ
cblr-3040	394	46	.	.	PROPN
cblr-3040	394	47	98	98	NUM
cblr-3040	394	48	,	,	PUNCT
cblr-3040	394	49	and	and	CCONJ
cblr-3040	394	50	whether	whether	SCONJ
cblr-3040	394	51	certain	certain	ADJ
cblr-3040	394	52	types	type	NOUN
cblr-3040	394	53	of	of	ADP
cblr-3040	394	54	default	default	NOUN
cblr-3040	394	55	provisions	provision	NOUN
cblr-3040	394	56	unrelated	unrelated	ADJ
cblr-3040	394	57	to	to	ADP
cblr-3040	394	58	the	the	DET
cblr-3040	394	59	lessee	lessee	NOUN
cblr-3040	394	60	's	's	PART
cblr-3040	394	61	use	use	NOUN
cblr-3040	394	62	of	of	ADP
cblr-3040	394	63	the	the	DET
cblr-3040	394	64	property	property	NOUN
cblr-3040	394	65	affect	affect	VERB
cblr-3040	394	66	the	the	DET
cblr-3040	394	67	characterization	characterization	NOUN
cblr-3040	394	68	of	of	ADP
cblr-3040	394	69	the	the	DET
cblr-3040	394	70	lease	lease	NOUN
cblr-3040	394	71	for	for	ADP
cblr-3040	394	72	financial	financial	ADJ
cblr-3040	394	73	statement	statement	NOUN
cblr-3040	394	74	purposes	purpose	NOUN
cblr-3040	394	75	)	)	PUNCT
cblr-3040	394	76	;	;	PUNCT
cblr-3040	394	77	emerging	emerge	VERB
cblr-3040	394	78	issues	issue	NOUN
cblr-3040	394	79	task	task	NOUN
cblr-3040	394	80	force	force	NOUN
cblr-3040	394	81	,	,	PUNCT
cblr-3040	394	82	issue	issue	VERB
cblr-3040	394	83	no	no	INTJ
cblr-3040	394	84	.	.	NOUN
cblr-3040	394	85	97	97	NUM
cblr-3040	394	86	-	-	SYM
cblr-3040	394	87	10	10	NUM
cblr-3040	394	88	,	,	PUNCT
cblr-3040	394	89	the	the	DET
cblr-3040	394	90	effect	effect	NOUN
cblr-3040	394	91	of	of	ADP
cblr-3040	394	92	lessee	lessee	NOUN
cblr-3040	394	93	involvement	involvement	NOUN
cblr-3040	394	94	in	in	ADP
cblr-3040	394	95	asset	asset	NOUN
cblr-3040	394	96	construction	construction	NOUN
cblr-3040	394	97	(	(	PUNCT
cblr-3040	394	98	setting	set	VERB
cblr-3040	394	99	forth	forth	ADP
cblr-3040	394	100	guidance	guidance	NOUN
cblr-3040	394	101	on	on	ADP
cblr-3040	394	102	the	the	DET
cblr-3040	394	103	impact	impact	NOUN
cblr-3040	394	104	of	of	ADP
cblr-3040	394	105	various	various	ADJ
cblr-3040	394	106	construction	construction	NOUN
cblr-3040	394	107	-	-	PUNCT
cblr-3040	394	108	related	relate	VERB
cblr-3040	394	109	involvement	involvement	NOUN
cblr-3040	394	110	by	by	ADP
cblr-3040	394	111	the	the	DET
cblr-3040	394	112	lessee	lessee	NOUN
cblr-3040	394	113	on	on	ADP
cblr-3040	394	114	the	the	DET
cblr-3040	394	115	potential	potential	ADJ
cblr-3040	394	116	application	application	NOUN
cblr-3040	394	117	of	of	ADP
cblr-3040	394	118	sfas	sfas	NOUN
cblr-3040	394	119	no	no	INTJ
cblr-3040	394	120	.	.	PROPN
cblr-3040	394	121	98	98	NUM
cblr-3040	394	122	)	)	PUNCT
cblr-3040	394	123	,	,	PUNCT
cblr-3040	394	124	available	available	ADJ
cblr-3040	394	125	at	at	ADP
cblr-3040	394	126	http://www.fasb.org/eitf	http://www.fasb.org/eitf	PROPN
cblr-3040	394	127	.	.	PUNCT
cblr-3040	395	1	for	for	ADP
cblr-3040	395	2	recent	recent	ADJ
cblr-3040	395	3	detailed	detailed	ADJ
cblr-3040	395	4	discussion	discussion	NOUN
cblr-3040	395	5	of	of	ADP
cblr-3040	395	6	these	these	DET
cblr-3040	395	7	eitf	eitf	NOUN
cblr-3040	395	8	issues	issue	NOUN
cblr-3040	395	9	,	,	PUNCT
cblr-3040	395	10	see	see	VERB
cblr-3040	395	11	little	little	ADJ
cblr-3040	395	12	,	,	PUNCT
cblr-3040	395	13	supra	supra	ADJ
cblr-3040	395	14	note	note	NOUN
cblr-3040	395	15	3	3	NUM
cblr-3040	395	16	,	,	PUNCT
cblr-3040	395	17	at	at	ADP
cblr-3040	395	18	30	30	NUM
cblr-3040	395	19	-	-	SYM
cblr-3040	395	20	37	37	NUM
cblr-3040	395	21	.	.	PUNCT
cblr-3040	396	1	as	as	SCONJ
cblr-3040	396	2	discussed	discuss	VERB
cblr-3040	396	3	infra	infra	NOUN
cblr-3040	396	4	at	at	ADP
cblr-3040	396	5	note	note	NOUN
cblr-3040	396	6	113	113	NUM
cblr-3040	396	7	and	and	CCONJ
cblr-3040	396	8	accompanying	accompany	VERB
cblr-3040	396	9	text	text	NOUN
cblr-3040	396	10	,	,	PUNCT
cblr-3040	396	11	fasb	fasb	NOUN
cblr-3040	396	12	has	have	AUX
cblr-3040	396	13	recently	recently	ADV
cblr-3040	396	14	nullified	nullify	VERB
cblr-3040	396	15	the	the	DET
cblr-3040	396	16	three	three	NUM
cblr-3040	396	17	-	-	PUNCT
cblr-3040	396	18	part	part	NOUN
cblr-3040	396	19	test	test	NOUN
cblr-3040	396	20	of	of	ADP
cblr-3040	396	21	eitf	eitf	NOUN
cblr-3040	396	22	90	90	NUM
cblr-3040	396	23	-	-	SYM
cblr-3040	396	24	15	15	NUM
cblr-3040	396	25	in	in	ADP
cblr-3040	396	26	its	its	PRON
cblr-3040	396	27	january	january	PROPN
cblr-3040	396	28	17	17	NUM
cblr-3040	396	29	,	,	PUNCT
cblr-3040	396	30	2003	2003	NUM
cblr-3040	396	31	interpretation	interpretation	NOUN
cblr-3040	396	32	no	no	INTJ
cblr-3040	396	33	.	.	PROPN
cblr-3040	397	1	46	46	NUM
cblr-3040	397	2	.	.	PUNCT
cblr-3040	398	1	see	see	VERB
cblr-3040	398	2	consolidation	consolidation	NOUN
cblr-3040	398	3	of	of	ADP
cblr-3040	398	4	variable	variable	ADJ
cblr-3040	398	5	interest	interest	NOUN
cblr-3040	398	6	entities	entity	NOUN
cblr-3040	398	7	,	,	PUNCT
cblr-3040	398	8	interpretation	interpretation	NOUN
cblr-3040	398	9	no	no	INTJ
cblr-3040	398	10	.	.	PROPN
cblr-3040	398	11	46	46	NUM
cblr-3040	398	12	,	,	PUNCT
cblr-3040	398	13	app	app	X
cblr-3040	398	14	.	.	PUNCT
cblr-3040	399	1	d	d	X
cblr-3040	399	2	,	,	PUNCT
cblr-3040	399	3	d.l.a	d.l.a	ADJ
cblr-3040	399	4	(	(	PUNCT
cblr-3040	399	5	financial	financial	ADJ
cblr-3040	399	6	accounting	accounting	NOUN
cblr-3040	399	7	standards	standard	NOUN
cblr-3040	399	8	bd	bd	PROPN
cblr-3040	399	9	.	.	PROPN
cblr-3040	399	10	2003	2003	NUM
cblr-3040	399	11	)	)	PUNCT
cblr-3040	400	1	[	[	X
cblr-3040	400	2	hereinafter	hereinafter	NOUN
cblr-3040	400	3	fasb	fasb	NOUN
cblr-3040	400	4	's	's	PART
cblr-3040	400	5	2003	2003	NUM
cblr-3040	400	6	consolidation	consolidation	NOUN
cblr-3040	400	7	interpretation	interpretation	NOUN
cblr-3040	400	8	]	]	PUNCT
cblr-3040	400	9	.	.	PUNCT
cblr-3040	401	1	64	64	NUM
cblr-3040	401	2	see	see	VERB
cblr-3040	401	3	little	little	ADJ
cblr-3040	401	4	,	,	PUNCT
cblr-3040	401	5	supra	supra	ADJ
cblr-3040	401	6	note	note	NOUN
cblr-3040	401	7	3	3	NUM
cblr-3040	401	8	,	,	PUNCT
cblr-3040	401	9	at	at	ADP
cblr-3040	401	10	10	10	NUM
cblr-3040	401	11	-	-	SYM
cblr-3040	401	12	11	11	NUM
cblr-3040	401	13	;	;	PUNCT
cblr-3040	401	14	nesvold	nesvold	ADJ
cblr-3040	401	15	,	,	PUNCT
cblr-3040	401	16	supra	supra	PROPN
cblr-3040	401	17	note	note	NOUN
cblr-3040	401	18	3	3	NUM
cblr-3040	401	19	,	,	PUNCT
cblr-3040	401	20	at	at	ADP
cblr-3040	401	21	105	105	NUM
cblr-3040	401	22	-	-	SYM
cblr-3040	401	23	106	106	NUM
cblr-3040	401	24	;	;	PUNCT
cblr-3040	401	25	weidner	weidner	NOUN
cblr-3040	401	26	,	,	PUNCT
cblr-3040	401	27	supra	supra	PROPN
cblr-3040	401	28	note	note	NOUN
cblr-3040	401	29	3	3	NUM
cblr-3040	401	30	,	,	PUNCT
cblr-3040	401	31	at	at	ADP
cblr-3040	401	32	458	458	NUM
cblr-3040	401	33	-	-	SYM
cblr-3040	401	34	462	462	NUM
cblr-3040	401	35	.	.	NOUN
cblr-3040	401	36	615	615	NUM
cblr-3040	401	37	see	see	VERB
cblr-3040	401	38	infra	infra	NOUN
cblr-3040	401	39	notes	note	VERB
cblr-3040	401	40	94	94	NUM
cblr-3040	401	41	-	-	SYM
cblr-3040	401	42	107	107	NUM
cblr-3040	401	43	and	and	CCONJ
cblr-3040	401	44	accompanying	accompany	VERB
cblr-3040	401	45	text	text	NOUN
cblr-3040	401	46	.	.	PUNCT
cblr-3040	402	1	columbia	columbia	PROPN
cblr-3040	402	2	business	business	PROPN
cblr-3040	402	3	law	law	PROPN
cblr-3040	402	4	review	review	NOUN
cblr-3040	403	1	[	[	X
cblr-3040	403	2	vol	vol	NOUN
cblr-3040	403	3	.	.	PUNCT
cblr-3040	403	4	2003	2003	NUM
cblr-3040	403	5	no	no	NOUN
cblr-3040	403	6	.	.	PUNCT
cblr-3040	404	1	1:35	1:35	NUM
cblr-3040	404	2	]	]	PUNCT
cblr-3040	404	3	stopping	stop	VERB
cblr-3040	404	4	enron	enron	PROPN
cblr-3040	404	5	end	end	NOUN
cblr-3040	404	6	-	-	PUNCT
cblr-3040	404	7	runs	run	NOUN
cblr-3040	404	8	and	and	CCONJ
cblr-3040	404	9	other	other	ADJ
cblr-3040	404	10	trick	trick	NOUN
cblr-3040	404	11	plays	play	VERB
cblr-3040	404	12	67	67	NUM
cblr-3040	404	13	eyebrows	eyebrow	NOUN
cblr-3040	404	14	since	since	SCONJ
cblr-3040	404	15	the	the	DET
cblr-3040	404	16	enron	enron	PROPN
cblr-3040	404	17	bankruptcy	bankruptcy	PROPN
cblr-3040	404	18	filing,66	filing,66	NOUN
cblr-3040	404	19	and	and	CCONJ
cblr-3040	404	20	has	have	AUX
cblr-3040	404	21	recently	recently	ADV
cblr-3040	404	22	been	be	AUX
cblr-3040	404	23	explicitly	explicitly	ADV
cblr-3040	404	24	rejected	reject	VERB
cblr-3040	404	25	by	by	ADP
cblr-3040	404	26	the	the	DET
cblr-3040	404	27	fasb.67	fasb.67	NOUN
cblr-3040	404	28	during	during	ADP
cblr-3040	404	29	its	its	PRON
cblr-3040	404	30	heyday	heyday	NOUN
cblr-3040	404	31	the	the	DET
cblr-3040	404	32	"	"	PUNCT
cblr-3040	404	33	3	3	NUM
cblr-3040	404	34	percent	percent	NOUN
cblr-3040	404	35	outside	outside	ADP
cblr-3040	404	36	party	party	NOUN
cblr-3040	404	37	"	"	PUNCT
cblr-3040	404	38	requirement	requirement	NOUN
cblr-3040	404	39	became	become	VERB
cblr-3040	404	40	an	an	DET
cblr-3040	404	41	accounting	accounting	NOUN
cblr-3040	404	42	loophole	loophole	NOUN
cblr-3040	404	43	,	,	PUNCT
cblr-3040	404	44	leading	lead	VERB
cblr-3040	404	45	to	to	ADP
cblr-3040	404	46	a	a	DET
cblr-3040	404	47	proliferation	proliferation	NOUN
cblr-3040	404	48	of	of	ADP
cblr-3040	404	49	accommodation	accommodation	NOUN
cblr-3040	404	50	parties	party	NOUN
cblr-3040	404	51	acting	act	VERB
cblr-3040	404	52	,	,	PUNCT
cblr-3040	404	53	under	under	ADP
cblr-3040	404	54	the	the	DET
cblr-3040	404	55	prevailing	prevail	VERB
cblr-3040	404	56	practices	practice	NOUN
cblr-3040	404	57	,	,	PUNCT
cblr-3040	404	58	as	as	ADP
cblr-3040	404	59	non	non	ADJ
cblr-3040	404	60	-	-	ADJ
cblr-3040	404	61	consolidated	consolidated	ADJ
cblr-3040	404	62	spes	spe	NOUN
cblr-3040	404	63	,	,	PUNCT
cblr-3040	404	64	allowing	allow	VERB
cblr-3040	404	65	corporate	corporate	ADJ
cblr-3040	404	66	users	user	NOUN
cblr-3040	404	67	to	to	PART
cblr-3040	404	68	finance	finance	VERB
cblr-3040	404	69	facilities	facility	NOUN
cblr-3040	404	70	and	and	CCONJ
cblr-3040	404	71	claim	claim	VERB
cblr-3040	404	72	the	the	DET
cblr-3040	404	73	divergent	divergent	ADJ
cblr-3040	404	74	book	book	NOUN
cblr-3040	404	75	-	-	PUNCT
cblr-3040	404	76	tax	tax	NOUN
cblr-3040	404	77	ownership	ownership	NOUN
cblr-3040	404	78	at	at	ADP
cblr-3040	404	79	the	the	DET
cblr-3040	404	80	heart	heart	NOUN
cblr-3040	404	81	of	of	ADP
cblr-3040	404	82	synthetic	synthetic	ADJ
cblr-3040	404	83	leasing.68	leasing.68	NOUN
cblr-3040	404	84	synthetic	synthetic	NOUN
cblr-3040	404	85	leases	lease	NOUN
cblr-3040	404	86	are	be	AUX
cblr-3040	404	87	but	but	CCONJ
cblr-3040	404	88	one	one	NUM
cblr-3040	404	89	example	example	NOUN
cblr-3040	404	90	of	of	ADP
cblr-3040	404	91	off	off	ADP
cblr-3040	404	92	-	-	PUNCT
cblr-3040	404	93	balance	balance	NOUN
cblr-3040	404	94	sheet	sheet	NOUN
cblr-3040	404	95	financing	financing	NOUN
cblr-3040	404	96	.	.	PUNCT
cblr-3040	405	1	the	the	DET
cblr-3040	405	2	spe	spe	PROPN
cblr-3040	405	3	accounting	accounting	NOUN
cblr-3040	405	4	issues	issue	NOUN
cblr-3040	405	5	,	,	PUNCT
cblr-3040	405	6	discussed	discuss	VERB
cblr-3040	405	7	in	in	ADP
cblr-3040	405	8	more	more	ADJ
cblr-3040	405	9	detail	detail	NOUN
cblr-3040	405	10	in	in	ADP
cblr-3040	405	11	subpart	subpart	PROPN
cblr-3040	405	12	b	b	NOUN
cblr-3040	405	13	infra	infra	NOUN
cblr-3040	405	14	,	,	PUNCT
cblr-3040	405	15	are	be	AUX
cblr-3040	405	16	complex	complex	ADJ
cblr-3040	405	17	.	.	PUNCT
cblr-3040	406	1	in	in	ADP
cblr-3040	406	2	some	some	DET
cblr-3040	406	3	cases	case	NOUN
cblr-3040	406	4	,	,	PUNCT
cblr-3040	406	5	"	"	PUNCT
cblr-3040	406	6	consolidation	consolidation	NOUN
cblr-3040	406	7	"	"	PUNCT
cblr-3040	406	8	may	may	AUX
cblr-3040	406	9	be	be	AUX
cblr-3040	406	10	a	a	DET
cblr-3040	406	11	difficult	difficult	ADJ
cblr-3040	406	12	judgment	judgment	NOUN
cblr-3040	406	13	call	call	NOUN
cblr-3040	406	14	,	,	PUNCT
cblr-3040	406	15	especially	especially	ADV
cblr-3040	406	16	under	under	ADP
cblr-3040	406	17	the	the	DET
cblr-3040	406	18	new	new	ADJ
cblr-3040	406	19	standards	standard	NOUN
cblr-3040	406	20	issued	issue	VERB
cblr-3040	406	21	by	by	ADP
cblr-3040	406	22	fasb	fasb	NOUN
cblr-3040	406	23	in	in	ADP
cblr-3040	406	24	january	january	PROPN
cblr-3040	406	25	2003	2003	NUM
cblr-3040	406	26	and	and	CCONJ
cblr-3040	406	27	discussed	discuss	VERB
cblr-3040	406	28	infra.69	infra.69	NOUN
cblr-3040	407	1	but	but	CCONJ
cblr-3040	407	2	it	it	PRON
cblr-3040	407	3	is	be	AUX
cblr-3040	407	4	not	not	PART
cblr-3040	407	5	at	at	ADV
cblr-3040	407	6	all	all	ADV
cblr-3040	407	7	clear	clear	ADJ
cblr-3040	407	8	that	that	SCONJ
cblr-3040	407	9	one	one	NUM
cblr-3040	407	10	need	need	VERB
cblr-3040	407	11	resort	resort	NOUN
cblr-3040	407	12	to	to	ADP
cblr-3040	407	13	those	those	DET
cblr-3040	407	14	subtleties	subtlety	NOUN
cblr-3040	407	15	in	in	ADP
cblr-3040	407	16	sizing	size	VERB
cblr-3040	407	17	up	up	ADP
cblr-3040	407	18	synthetic	synthetic	ADJ
cblr-3040	407	19	lease	lease	NOUN
cblr-3040	407	20	transactions	transaction	NOUN
cblr-3040	407	21	.	.	PUNCT
cblr-3040	408	1	the	the	DET
cblr-3040	408	2	question	question	NOUN
cblr-3040	408	3	presented	present	VERB
cblr-3040	408	4	,	,	PUNCT
cblr-3040	408	5	and	and	CCONJ
cblr-3040	408	6	addressed	address	VERB
cblr-3040	408	7	in	in	ADP
cblr-3040	408	8	part	part	NOUN
cblr-3040	408	9	iv	iv	NUM
cblr-3040	408	10	infra	infra	NOUN
cblr-3040	408	11	,	,	PUNCT
cblr-3040	408	12	is	be	AUX
cblr-3040	408	13	whether	whether	SCONJ
cblr-3040	408	14	a	a	DET
cblr-3040	408	15	straightforward	straightforward	ADJ
cblr-3040	408	16	prohibition	prohibition	NOUN
cblr-3040	408	17	on	on	ADP
cblr-3040	408	18	the	the	DET
cblr-3040	408	19	inconsistent	inconsistent	ADJ
cblr-3040	408	20	book	book	NOUN
cblr-3040	408	21	and	and	CCONJ
cblr-3040	408	22	tax	tax	NOUN
cblr-3040	408	23	reporting	reporting	NOUN
cblr-3040	408	24	on	on	ADP
cblr-3040	408	25	the	the	DET
cblr-3040	408	26	fundamental	fundamental	ADJ
cblr-3040	408	27	issue	issue	NOUN
cblr-3040	408	28	of	of	ADP
cblr-3040	408	29	"	"	PUNCT
cblr-3040	408	30	ownership	ownership	NOUN
cblr-3040	408	31	"	"	PUNCT
cblr-3040	408	32	of	of	ADP
cblr-3040	408	33	the	the	DET
cblr-3040	408	34	"	"	PUNCT
cblr-3040	408	35	leased	lease	VERB
cblr-3040	408	36	"	"	PUNCT
cblr-3040	408	37	property	property	NOUN
cblr-3040	408	38	might	might	AUX
cblr-3040	408	39	have	have	AUX
cblr-3040	408	40	allowed	allow	VERB
cblr-3040	408	41	investors	investor	NOUN
cblr-3040	408	42	to	to	PART
cblr-3040	408	43	more	more	ADV
cblr-3040	408	44	readily	readily	ADV
cblr-3040	408	45	discern	discern	VERB
cblr-3040	408	46	the	the	DET
cblr-3040	408	47	reality	reality	NOUN
cblr-3040	408	48	of	of	ADP
cblr-3040	408	49	these	these	DET
cblr-3040	408	50	transactions	transaction	NOUN
cblr-3040	408	51	-that	-that	ADP
cblr-3040	408	52	the	the	DET
cblr-3040	408	53	lessee	lessee	NOUN
cblr-3040	408	54	is	be	AUX
cblr-3040	408	55	the	the	DET
cblr-3040	408	56	owner	owner	NOUN
cblr-3040	408	57	of	of	ADP
cblr-3040	408	58	the	the	DET
cblr-3040	408	59	property	property	NOUN
cblr-3040	408	60	66	66	NUM
cblr-3040	408	61	see	see	NOUN
cblr-3040	408	62	,	,	PUNCT
cblr-3040	408	63	e.g.	e.g.	ADV
cblr-3040	408	64	,	,	PUNCT
cblr-3040	408	65	eitf	eitf	NOUN
cblr-3040	408	66	90	90	NUM
cblr-3040	408	67	-	-	SYM
cblr-3040	408	68	15	15	NUM
cblr-3040	408	69	,	,	PUNCT
cblr-3040	408	70	supra	supra	NOUN
cblr-3040	408	71	note	note	NOUN
cblr-3040	408	72	62	62	NUM
cblr-3040	408	73	,	,	PUNCT
cblr-3040	408	74	at	at	ADP
cblr-3040	408	75	question	question	NOUN
cblr-3040	408	76	no	no	INTJ
cblr-3040	408	77	.	.	NOUN
cblr-3040	408	78	3	3	NUM
cblr-3040	408	79	(	(	PUNCT
cblr-3040	408	80	"	"	PUNCT
cblr-3040	408	81	the	the	DET
cblr-3040	408	82	sec	sec	PROPN
cblr-3040	408	83	staff	staff	NOUN
cblr-3040	408	84	understands	understand	VERB
cblr-3040	408	85	from	from	ADP
cblr-3040	408	86	discussions	discussion	NOUN
cblr-3040	408	87	with	with	ADP
cblr-3040	408	88	the	the	DET
cblr-3040	408	89	working	work	VERB
cblr-3040	408	90	group	group	NOUN
cblr-3040	408	91	members	member	NOUN
cblr-3040	408	92	that	that	SCONJ
cblr-3040	408	93	those	those	DET
cblr-3040	408	94	members	member	NOUN
cblr-3040	408	95	believe	believe	VERB
cblr-3040	408	96	that	that	SCONJ
cblr-3040	408	97	3	3	NUM
cblr-3040	408	98	percent	percent	NOUN
cblr-3040	408	99	is	be	AUX
cblr-3040	408	100	the	the	DET
cblr-3040	408	101	minimum	minimum	ADJ
cblr-3040	408	102	acceptable	acceptable	ADJ
cblr-3040	408	103	investment	investment	NOUN
cblr-3040	408	104	.	.	PUNCT
cblr-3040	409	1	the	the	DET
cblr-3040	409	2	sec	sec	PROPN
cblr-3040	409	3	staff	staff	NOUN
cblr-3040	409	4	believes	believe	VERB
cblr-3040	409	5	a	a	DET
cblr-3040	409	6	greater	great	ADJ
cblr-3040	409	7	investment	investment	NOUN
cblr-3040	409	8	may	may	AUX
cblr-3040	409	9	be	be	AUX
cblr-3040	409	10	necessary	necessary	ADJ
cblr-3040	409	11	depending	depend	VERB
cblr-3040	409	12	on	on	ADP
cblr-3040	409	13	the	the	DET
cblr-3040	409	14	facts	fact	NOUN
cblr-3040	409	15	and	and	CCONJ
cblr-3040	409	16	circumstances	circumstance	NOUN
cblr-3040	409	17	,	,	PUNCT
cblr-3040	409	18	including	include	VERB
cblr-3040	409	19	the	the	DET
cblr-3040	409	20	credit	credit	NOUN
cblr-3040	409	21	risk	risk	NOUN
cblr-3040	409	22	associated	associate	VERB
cblr-3040	409	23	with	with	ADP
cblr-3040	409	24	the	the	DET
cblr-3040	409	25	lessee	lessee	NOUN
cblr-3040	409	26	and	and	CCONJ
cblr-3040	409	27	the	the	DET
cblr-3040	409	28	market	market	NOUN
cblr-3040	409	29	risk	risk	NOUN
cblr-3040	409	30	factors	factor	NOUN
cblr-3040	409	31	associated	associate	VERB
cblr-3040	409	32	with	with	ADP
cblr-3040	409	33	the	the	DET
cblr-3040	409	34	leased	lease	VERB
cblr-3040	409	35	property	property	NOUN
cblr-3040	409	36	.	.	PUNCT
cblr-3040	410	1	"	"	PUNCT
cblr-3040	410	2	)	)	PUNCT
cblr-3040	410	3	;	;	PUNCT
cblr-3040	410	4	the	the	DET
cblr-3040	410	5	enron	enron	PROPN
cblr-3040	410	6	collapse	collapse	NOUN
cblr-3040	410	7	:	:	PUNCT
cblr-3040	410	8	impact	impact	NOUN
cblr-3040	410	9	on	on	ADP
cblr-3040	410	10	investors	investor	NOUN
cblr-3040	410	11	and	and	CCONJ
cblr-3040	410	12	financial	financial	ADJ
cblr-3040	410	13	markets	market	NOUN
cblr-3040	410	14	:	:	PUNCT
cblr-3040	410	15	joint	joint	ADJ
cblr-3040	410	16	hearing	hearing	NOUN
cblr-3040	410	17	before	before	ADP
cblr-3040	410	18	the	the	DET
cblr-3040	410	19	subcomm	subcomm	NOUN
cblr-3040	410	20	.	.	PUNCT
cblr-3040	411	1	on	on	ADP
cblr-3040	411	2	capital	capital	NOUN
cblr-3040	411	3	markets	market	NOUN
cblr-3040	411	4	,	,	PUNCT
cblr-3040	411	5	ins	ins	PROPN
cblr-3040	411	6	.	.	PROPN
cblr-3040	411	7	,	,	PUNCT
cblr-3040	411	8	and	and	CCONJ
cblr-3040	411	9	gov't	gov't	NOUN
cblr-3040	411	10	sponsored	sponsor	VERB
cblr-3040	411	11	enterprises	enterprise	NOUN
cblr-3040	411	12	and	and	CCONJ
cblr-3040	411	13	the	the	DET
cblr-3040	411	14	subcomm	subcomm	NOUN
cblr-3040	411	15	of	of	ADP
cblr-3040	411	16	the	the	DET
cblr-3040	411	17	comm	comm	NOUN
cblr-3040	411	18	.	.	PUNCT
cblr-3040	412	1	on	on	ADP
cblr-3040	412	2	fin	fin	NOUN
cblr-3040	412	3	.	.	PUNCT
cblr-3040	413	1	services	service	NOUN
cblr-3040	413	2	,	,	PUNCT
cblr-3040	413	3	h.r	h.r	PROPN
cblr-3040	413	4	.	.	PROPN
cblr-3040	413	5	doc	doc	PROPN
cblr-3040	413	6	.	.	PUNCT
cblr-3040	414	1	no	no	INTJ
cblr-3040	414	2	.	.	PUNCT
cblr-3040	415	1	107	107	NUM
cblr-3040	415	2	-	-	SYM
cblr-3040	415	3	51	51	NUM
cblr-3040	415	4	,	,	PUNCT
cblr-3040	415	5	pt	pt	X
cblr-3040	415	6	.	.	PROPN
cblr-3040	415	7	1	1	NUM
cblr-3040	415	8	,	,	PUNCT
cblr-3040	415	9	17	17	NUM
cblr-3040	415	10	,	,	PUNCT
cblr-3040	415	11	33	33	NUM
cblr-3040	415	12	-	-	SYM
cblr-3040	415	13	34	34	NUM
cblr-3040	415	14	,	,	PUNCT
cblr-3040	415	15	43	43	NUM
cblr-3040	415	16	-	-	SYM
cblr-3040	415	17	45	45	NUM
cblr-3040	415	18	(	(	PUNCT
cblr-3040	415	19	2001	2001	NUM
cblr-3040	415	20	)	)	PUNCT
cblr-3040	415	21	(	(	PUNCT
cblr-3040	415	22	questions	question	NOUN
cblr-3040	415	23	addressed	address	VERB
cblr-3040	415	24	to	to	ADP
cblr-3040	415	25	robert	robert	PROPN
cblr-3040	415	26	k.	k.	PROPN
cblr-3040	415	27	herdman	herdman	PROPN
cblr-3040	415	28	,	,	PUNCT
cblr-3040	415	29	then	then	ADV
cblr-3040	415	30	sec	sec	PROPN
cblr-3040	415	31	chief	chief	ADJ
cblr-3040	415	32	accountant	accountant	NOUN
cblr-3040	415	33	)	)	PUNCT
cblr-3040	415	34	available	available	ADJ
cblr-3040	415	35	at	at	ADP
cblr-3040	415	36	http://financialservices.house.gov	http://financialservices.house.gov	PROPN
cblr-3040	415	37	(	(	PUNCT
cblr-3040	415	38	hearings	hearing	NOUN
cblr-3040	415	39	,	,	PUNCT
cblr-3040	415	40	dec	dec	PROPN
cblr-3040	415	41	.	.	PROPN
cblr-3040	415	42	12	12	NUM
cblr-3040	415	43	,	,	PUNCT
cblr-3040	415	44	2001	2001	NUM
cblr-3040	415	45	)	)	PUNCT
cblr-3040	415	46	.	.	PUNCT
cblr-3040	416	1	67	67	NUM
cblr-3040	416	2	see	see	VERB
cblr-3040	416	3	discussion	discussion	NOUN
cblr-3040	416	4	of	of	ADP
cblr-3040	416	5	2002	2002	NUM
cblr-3040	416	6	and	and	CCONJ
cblr-3040	416	7	2003	2003	NUM
cblr-3040	416	8	developments	development	NOUN
cblr-3040	416	9	,	,	PUNCT
cblr-3040	416	10	infra	infra	NOUN
cblr-3040	416	11	notes	note	VERB
cblr-3040	416	12	99	99	NUM
cblr-3040	416	13	-	-	SYM
cblr-3040	416	14	109	109	NUM
cblr-3040	416	15	and	and	CCONJ
cblr-3040	416	16	accompanying	accompany	VERB
cblr-3040	416	17	text	text	NOUN
cblr-3040	416	18	.	.	PUNCT
cblr-3040	417	1	68	68	NUM
cblr-3040	417	2	see	see	VERB
cblr-3040	417	3	weidner	weidner	NOUN
cblr-3040	417	4	,	,	PUNCT
cblr-3040	417	5	supra	supra	PROPN
cblr-3040	417	6	note	note	NOUN
cblr-3040	417	7	3	3	NUM
cblr-3040	417	8	,	,	PUNCT
cblr-3040	417	9	at	at	ADP
cblr-3040	417	10	461	461	NUM
cblr-3040	417	11	-	-	SYM
cblr-3040	417	12	62	62	NUM
cblr-3040	417	13	(	(	PUNCT
cblr-3040	417	14	referring	refer	VERB
cblr-3040	417	15	to	to	ADP
cblr-3040	417	16	third	third	ADJ
cblr-3040	417	17	parties	party	NOUN
cblr-3040	417	18	involved	involve	VERB
cblr-3040	417	19	in	in	ADP
cblr-3040	417	20	synthetic	synthetic	ADJ
cblr-3040	417	21	lease	lease	NOUN
cblr-3040	417	22	financing	financing	NOUN
cblr-3040	417	23	as	as	ADP
cblr-3040	417	24	"	"	PUNCT
cblr-3040	417	25	professional	professional	ADJ
cblr-3040	417	26	test	test	NOUN
cblr-3040	417	27	flunkers	flunker	NOUN
cblr-3040	417	28	"	"	PUNCT
cblr-3040	417	29	)	)	PUNCT
cblr-3040	417	30	.	.	PUNCT
cblr-3040	418	1	69	69	NUM
cblr-3040	418	2	see	see	VERB
cblr-3040	418	3	discussion	discussion	NOUN
cblr-3040	418	4	of	of	ADP
cblr-3040	418	5	fasb	fasb	NOUN
cblr-3040	418	6	's	's	PART
cblr-3040	418	7	2003	2003	NUM
cblr-3040	418	8	consolidation	consolidation	NOUN
cblr-3040	418	9	interpretation	interpretation	NOUN
cblr-3040	418	10	,	,	PUNCT
cblr-3040	418	11	infra	infra	NOUN
cblr-3040	418	12	notes	note	VERB
cblr-3040	418	13	105	105	NUM
cblr-3040	418	14	-	-	SYM
cblr-3040	418	15	109	109	NUM
cblr-3040	418	16	and	and	CCONJ
cblr-3040	418	17	accompanying	accompany	VERB
cblr-3040	418	18	text	text	NOUN
cblr-3040	418	19	.	.	PUNCT
cblr-3040	419	1	and	and	CCONJ
cblr-3040	419	2	is	be	AUX
cblr-3040	419	3	the	the	DET
cblr-3040	419	4	obligor	obligor	NOUN
cblr-3040	419	5	of	of	ADP
cblr-3040	419	6	its	its	PRON
cblr-3040	419	7	mortgage	mortgage	NOUN
cblr-3040	419	8	financing	financing	NOUN
cblr-3040	419	9	despite	despite	SCONJ
cblr-3040	419	10	the	the	DET
cblr-3040	419	11	veil	veil	NOUN
cblr-3040	419	12	provided	provide	VERB
cblr-3040	419	13	by	by	ADP
cblr-3040	419	14	the	the	DET
cblr-3040	419	15	purported	purport	VERB
cblr-3040	419	16	lease	lease	NOUN
cblr-3040	419	17	from	from	ADP
cblr-3040	419	18	the	the	DET
cblr-3040	419	19	accommodation	accommodation	NOUN
cblr-3040	419	20	spe	spe	PROPN
cblr-3040	419	21	/	/	SYM
cblr-3040	419	22	lessor	lessor	NOUN
cblr-3040	419	23	.	.	PUNCT
cblr-3040	420	1	b.	b.	PROPN
cblr-3040	420	2	off	off	ADP
cblr-3040	420	3	-	-	PUNCT
cblr-3040	420	4	balance	balance	NOUN
cblr-3040	420	5	sheet	sheet	NOUN
cblr-3040	420	6	partnerships	partnership	NOUN
cblr-3040	420	7	1	1	NUM
cblr-3040	420	8	.	.	PUNCT
cblr-3040	421	1	the	the	DET
cblr-3040	421	2	enron	enron	PROPN
cblr-3040	421	3	end	end	PROPN
cblr-3040	421	4	-	-	PUNCT
cblr-3040	421	5	runs	run	NOUN
cblr-3040	421	6	enron	enron	PROPN
cblr-3040	421	7	was	be	AUX
cblr-3040	421	8	no	no	PRON
cblr-3040	421	9	stranger	stranger	NOUN
cblr-3040	421	10	to	to	ADP
cblr-3040	421	11	the	the	DET
cblr-3040	421	12	benefits	benefit	NOUN
cblr-3040	421	13	of	of	ADP
cblr-3040	421	14	book	book	NOUN
cblr-3040	421	15	-	-	PUNCT
cblr-3040	421	16	tax	tax	NOUN
cblr-3040	421	17	divergence	divergence	NOUN
cblr-3040	421	18	,	,	PUNCT
cblr-3040	421	19	especially	especially	ADV
cblr-3040	421	20	when	when	SCONJ
cblr-3040	421	21	it	it	PRON
cblr-3040	421	22	involved	involve	VERB
cblr-3040	421	23	keeping	keep	VERB
cblr-3040	421	24	debt	debt	NOUN
cblr-3040	421	25	off	off	ADP
cblr-3040	421	26	its	its	PRON
cblr-3040	421	27	books	book	NOUN
cblr-3040	421	28	.	.	PUNCT
cblr-3040	422	1	for	for	ADP
cblr-3040	422	2	example	example	NOUN
cblr-3040	422	3	,	,	PUNCT
cblr-3040	422	4	it	it	PRON
cblr-3040	422	5	profited	profit	VERB
cblr-3040	422	6	from	from	ADP
cblr-3040	422	7	the	the	DET
cblr-3040	422	8	issuance	issuance	NOUN
cblr-3040	422	9	of	of	ADP
cblr-3040	422	10	instruments	instrument	NOUN
cblr-3040	422	11	known	know	VERB
cblr-3040	422	12	as	as	ADP
cblr-3040	422	13	"	"	PUNCT
cblr-3040	422	14	monthly	monthly	ADJ
cblr-3040	422	15	income	income	NOUN
cblr-3040	422	16	preferred	prefer	VERB
cblr-3040	422	17	securities	security	NOUN
cblr-3040	422	18	"	"	PUNCT
cblr-3040	422	19	(	(	PUNCT
cblr-3040	422	20	"	"	PUNCT
cblr-3040	422	21	mips	mips	PROPN
cblr-3040	422	22	"	"	PUNCT
cblr-3040	422	23	)	)	PUNCT
cblr-3040	422	24	by	by	ADP
cblr-3040	422	25	treating	treat	VERB
cblr-3040	422	26	them	they	PRON
cblr-3040	422	27	as	as	ADP
cblr-3040	422	28	"	"	PUNCT
cblr-3040	422	29	debt	debt	NOUN
cblr-3040	422	30	"	"	PUNCT
cblr-3040	422	31	for	for	ADP
cblr-3040	422	32	tax	tax	NOUN
cblr-3040	422	33	purposes	purpose	NOUN
cblr-3040	422	34	(	(	PUNCT
cblr-3040	422	35	generating	generate	VERB
cblr-3040	422	36	interest	interest	NOUN
cblr-3040	422	37	deductions	deduction	NOUN
cblr-3040	422	38	)	)	PUNCT
cblr-3040	422	39	even	even	ADV
cblr-3040	422	40	though	though	SCONJ
cblr-3040	422	41	characterizing	characterize	VERB
cblr-3040	422	42	the	the	DET
cblr-3040	422	43	same	same	ADJ
cblr-3040	422	44	instruments	instrument	NOUN
cblr-3040	422	45	as	as	ADP
cblr-3040	422	46	"	"	PUNCT
cblr-3040	422	47	equity	equity	NOUN
cblr-3040	422	48	"	"	PUNCT
cblr-3040	422	49	for	for	ADP
cblr-3040	422	50	book	book	NOUN
cblr-3040	422	51	purposes.70	purposes.70	X
cblr-3040	422	52	it	it	PRON
cblr-3040	422	53	also	also	ADV
cblr-3040	422	54	financed	finance	VERB
cblr-3040	422	55	its	its	PRON
cblr-3040	422	56	houston	houston	PROPN
cblr-3040	422	57	headquarters	headquarters	NOUN
cblr-3040	422	58	through	through	ADP
cblr-3040	422	59	a	a	DET
cblr-3040	422	60	synthetic	synthetic	ADJ
cblr-3040	422	61	lease	lease	NOUN
cblr-3040	422	62	arrangement	arrangement	NOUN
cblr-3040	422	63	.	.	PUNCT
cblr-3040	423	1	71	71	NUM
cblr-3040	423	2	as	as	SCONJ
cblr-3040	423	3	summarized	summarize	VERB
cblr-3040	423	4	in	in	ADP
cblr-3040	423	5	the	the	DET
cblr-3040	423	6	february	february	PROPN
cblr-3040	423	7	2002	2002	NUM
cblr-3040	423	8	powers	power	NOUN
cblr-3040	423	9	report	report	NOUN
cblr-3040	423	10	commissioned	commission	VERB
cblr-3040	423	11	by	by	ADP
cblr-3040	423	12	the	the	DET
cblr-3040	423	13	enron	enron	PROPN
cblr-3040	423	14	board	board	PROPN
cblr-3040	423	15	of	of	ADP
cblr-3040	423	16	directors	director	NOUN
cblr-3040	423	17	,	,	PUNCT
cblr-3040	423	18	beginning	begin	VERB
cblr-3040	423	19	in	in	ADP
cblr-3040	423	20	the	the	DET
cblr-3040	423	21	early	early	ADJ
cblr-3040	423	22	1990s	1990	NOUN
cblr-3040	423	23	enron	enron	PROPN
cblr-3040	423	24	management	management	NOUN
cblr-3040	423	25	came	come	VERB
cblr-3040	423	26	to	to	ADP
cblr-3040	423	27	fancy	fancy	ADJ
cblr-3040	423	28	off	off	ADP
cblr-3040	423	29	-	-	PUNCT
cblr-3040	423	30	balance	balance	NOUN
cblr-3040	423	31	sheet	sheet	NOUN
cblr-3040	423	32	financing	financing	NOUN
cblr-3040	423	33	"	"	PUNCT
cblr-3040	423	34	because	because	SCONJ
cblr-3040	423	35	it	it	PRON
cblr-3040	423	36	would	would	AUX
cblr-3040	423	37	enable	enable	VERB
cblr-3040	423	38	enron	enron	PROPN
cblr-3040	423	39	to	to	PART
cblr-3040	423	40	present	present	VERB
cblr-3040	423	41	itself	itself	PRON
cblr-3040	423	42	more	more	ADV
cblr-3040	423	43	attractively	attractively	ADV
cblr-3040	423	44	as	as	SCONJ
cblr-3040	423	45	measured	measure	VERB
cblr-3040	423	46	by	by	ADP
cblr-3040	423	47	the	the	DET
cblr-3040	423	48	ratios	ratio	NOUN
cblr-3040	423	49	favored	favor	VERB
cblr-3040	423	50	by	by	ADP
cblr-3040	423	51	wall	wall	PROPN
cblr-3040	423	52	street	street	PROPN
cblr-3040	423	53	analysts	analyst	NOUN
cblr-3040	423	54	and	and	CCONJ
cblr-3040	423	55	rating	rating	NOUN
cblr-3040	423	56	agencies	agency	NOUN
cblr-3040	423	57	,	,	PUNCT
cblr-3040	423	58	"	"	PUNCT
cblr-3040	423	59	and	and	CCONJ
cblr-3040	423	60	caused	cause	VERB
cblr-3040	423	61	the	the	DET
cblr-3040	423	62	company	company	NOUN
cblr-3040	423	63	to	to	PART
cblr-3040	423	64	engage	engage	VERB
cblr-3040	423	65	in	in	ADP
cblr-3040	423	66	"	"	PUNCT
cblr-3040	423	67	numerous	numerous	ADJ
cblr-3040	423	68	"	"	PUNCT
cblr-3040	423	69	transactions	transaction	NOUN
cblr-3040	423	70	using	use	VERB
cblr-3040	423	71	joint	joint	ADJ
cblr-3040	423	72	ventures	venture	NOUN
cblr-3040	423	73	and/or	and/or	CCONJ
cblr-3040	423	74	spes	spe	VERB
cblr-3040	423	75	in	in	ADP
cblr-3040	423	76	an	an	DET
cblr-3040	423	77	effort	effort	NOUN
cblr-3040	423	78	to	to	PART
cblr-3040	423	79	obtain	obtain	VERB
cblr-3040	423	80	the	the	DET
cblr-3040	423	81	use	use	NOUN
cblr-3040	423	82	of	of	ADP
cblr-3040	423	83	borrowed	borrow	VERB
cblr-3040	423	84	capital	capital	NOUN
cblr-3040	423	85	without	without	ADP
cblr-3040	423	86	including	include	VERB
cblr-3040	423	87	the	the	DET
cblr-3040	423	88	corresponding	corresponding	ADJ
cblr-3040	423	89	debt	debt	NOUN
cblr-3040	423	90	in	in	ADP
cblr-3040	423	91	its	its	PRON
cblr-3040	423	92	balance	balance	NOUN
cblr-3040	423	93	sheet	sheet	NOUN
cblr-3040	423	94	liabilities.7	liabilities.7	VERB
cblr-3040	423	95	some	some	PRON
cblr-3040	423	96	of	of	ADP
cblr-3040	423	97	the	the	DET
cblr-3040	423	98	more	more	ADV
cblr-3040	423	99	infamous	infamous	ADJ
cblr-3040	423	100	enron	enron	PROPN
cblr-3040	423	101	escapades	escapade	NOUN
cblr-3040	423	102	involved	involve	VERB
cblr-3040	423	103	offbalance	offbalance	NOUN
cblr-3040	423	104	sheet	sheet	NOUN
cblr-3040	423	105	partnerships	partnership	NOUN
cblr-3040	423	106	,	,	PUNCT
cblr-3040	423	107	the	the	DET
cblr-3040	423	108	history	history	NOUN
cblr-3040	423	109	of	of	ADP
cblr-3040	423	110	many	many	ADJ
cblr-3040	423	111	of	of	ADP
cblr-3040	423	112	which	which	PRON
cblr-3040	423	113	is	be	AUX
cblr-3040	423	114	70	70	NUM
cblr-3040	423	115	see	see	NOUN
cblr-3040	423	116	i.r.s	i.r.s	NOUN
cblr-3040	423	117	.	.	PUNCT
cblr-3040	424	1	tech	tech	NOUN
cblr-3040	424	2	.	.	PUNCT
cblr-3040	425	1	adv	adv	PROPN
cblr-3040	425	2	.	.	PUNCT
cblr-3040	425	3	mem	mem	PROPN
cblr-3040	425	4	.	.	PROPN
cblr-3040	425	5	199910046	199910046	NUM
cblr-3040	425	6	(	(	PUNCT
cblr-3040	425	7	nov	nov	PROPN
cblr-3040	425	8	.	.	PROPN
cblr-3040	425	9	16	16	NUM
cblr-3040	425	10	,	,	PUNCT
cblr-3040	425	11	1998	1998	NUM
cblr-3040	425	12	)	)	PUNCT
cblr-3040	425	13	.	.	PUNCT
cblr-3040	426	1	see	see	VERB
cblr-3040	426	2	also	also	ADV
cblr-3040	426	3	victor	victor	PROPN
cblr-3040	426	4	fleischer	fleischer	PROPN
cblr-3040	426	5	,	,	PUNCT
cblr-3040	426	6	enron	enron	PROPN
cblr-3040	426	7	's	's	PART
cblr-3040	426	8	dirty	dirty	ADJ
cblr-3040	426	9	tax	tax	NOUN
cblr-3040	426	10	secret	secret	NOUN
cblr-3040	426	11	:	:	PUNCT
cblr-3040	426	12	waiting	wait	VERB
cblr-3040	426	13	for	for	SCONJ
cblr-3040	426	14	the	the	DET
cblr-3040	426	15	other	other	ADJ
cblr-3040	426	16	shoe	shoe	NOUN
cblr-3040	426	17	to	to	PART
cblr-3040	426	18	drop	drop	VERB
cblr-3040	426	19	,	,	PUNCT
cblr-3040	426	20	94	94	NUM
cblr-3040	426	21	tax	tax	NOUN
cblr-3040	426	22	notes	note	NOUN
cblr-3040	426	23	1045	1045	NUM
cblr-3040	426	24	(	(	PUNCT
cblr-3040	426	25	2002	2002	NUM
cblr-3040	426	26	)	)	PUNCT
cblr-3040	426	27	;	;	PUNCT
cblr-3040	426	28	sheryl	sheryl	PROPN
cblr-3040	426	29	stratton	stratton	PROPN
cblr-3040	426	30	,	,	PUNCT
cblr-3040	426	31	enron	enron	PROPN
cblr-3040	426	32	may	may	AUX
cblr-3040	426	33	receive	receive	VERB
cblr-3040	426	34	financial	financial	ADJ
cblr-3040	426	35	products	product	NOUN
cblr-3040	426	36	proposals	proposal	NOUN
cblr-3040	426	37	,	,	PUNCT
cblr-3040	426	38	94	94	NUM
cblr-3040	426	39	tax	tax	NOUN
cblr-3040	426	40	notes	note	NOUN
cblr-3040	426	41	411	411	NUM
cblr-3040	426	42	(	(	PUNCT
cblr-3040	426	43	2002	2002	NUM
cblr-3040	426	44	)	)	PUNCT
cblr-3040	426	45	(	(	PUNCT
cblr-3040	426	46	each	each	PRON
cblr-3040	426	47	discussing	discuss	VERB
cblr-3040	426	48	mips	mip	NOUN
cblr-3040	426	49	and	and	CCONJ
cblr-3040	426	50	supporting	support	VERB
cblr-3040	426	51	the	the	DET
cblr-3040	426	52	i.r.s	i.r.s	NOUN
cblr-3040	426	53	.	.	PUNCT
cblr-3040	427	1	conclusion	conclusion	NOUN
cblr-3040	427	2	that	that	SCONJ
cblr-3040	427	3	such	such	ADJ
cblr-3040	427	4	instruments	instrument	NOUN
cblr-3040	427	5	should	should	AUX
cblr-3040	427	6	be	be	AUX
cblr-3040	427	7	treated	treat	VERB
cblr-3040	427	8	as	as	ADP
cblr-3040	427	9	"	"	PUNCT
cblr-3040	427	10	debt	debt	NOUN
cblr-3040	427	11	"	"	PUNCT
cblr-3040	427	12	for	for	ADP
cblr-3040	427	13	federal	federal	ADJ
cblr-3040	427	14	income	income	NOUN
cblr-3040	427	15	tax	tax	NOUN
cblr-3040	427	16	purposes	purpose	NOUN
cblr-3040	427	17	)	)	PUNCT
cblr-3040	427	18	.	.	PUNCT
cblr-3040	428	1	"	"	PUNCT
cblr-3040	428	2	'	'	PUNCT
cblr-3040	428	3	powers	power	NOUN
cblr-3040	428	4	report	report	NOUN
cblr-3040	428	5	,	,	PUNCT
cblr-3040	428	6	supra	supra	PROPN
cblr-3040	428	7	note	note	NOUN
cblr-3040	428	8	4	4	NUM
cblr-3040	428	9	,	,	PUNCT
cblr-3040	428	10	at	at	ADP
cblr-3040	428	11	19	19	NUM
cblr-3040	428	12	;	;	PUNCT
cblr-3040	428	13	see	see	VERB
cblr-3040	428	14	also	also	ADV
cblr-3040	428	15	sheppard	sheppard	NOUN
cblr-3040	428	16	,	,	PUNCT
cblr-3040	428	17	supra	supra	PROPN
cblr-3040	428	18	note	note	NOUN
cblr-3040	428	19	57	57	NUM
cblr-3040	428	20	.	.	NOUN
cblr-3040	428	21	72	72	NUM
cblr-3040	428	22	powers	power	NOUN
cblr-3040	428	23	report	report	NOUN
cblr-3040	428	24	,	,	PUNCT
cblr-3040	428	25	supra	supra	PROPN
cblr-3040	428	26	note	note	NOUN
cblr-3040	428	27	4	4	NUM
cblr-3040	428	28	,	,	PUNCT
cblr-3040	428	29	at	at	ADP
cblr-3040	428	30	19	19	NUM
cblr-3040	428	31	.	.	PUNCT
cblr-3040	429	1	[	[	X
cblr-3040	429	2	vol	vol	NOUN
cblr-3040	429	3	.	.	PUNCT
cblr-3040	430	1	2003columbia	2003columbia	NUM
cblr-3040	430	2	business	business	NOUN
cblr-3040	430	3	la	la	PROPN
cblr-3040	430	4	w	w	PROPN
cblr-3040	430	5	review	review	NOUN
cblr-3040	430	6	no	no	INTJ
cblr-3040	430	7	.	.	PUNCT
cblr-3040	431	1	1:35	1:35	NUM
cblr-3040	431	2	]	]	PUNCT
cblr-3040	431	3	stopping	stop	VERB
cblr-3040	431	4	enron	enron	PROPN
cblr-3040	431	5	end	end	NOUN
cblr-3040	431	6	-	-	PUNCT
cblr-3040	431	7	runs	run	NOUN
cblr-3040	431	8	and	and	CCONJ
cblr-3040	431	9	other	other	ADJ
cblr-3040	431	10	trick	trick	NOUN
cblr-3040	431	11	pla	pla	NOUN
cblr-3040	431	12	ys	ys	PROPN
cblr-3040	431	13	69	69	NUM
cblr-3040	431	14	chronicled	chronicle	VERB
cblr-3040	431	15	in	in	ADP
cblr-3040	431	16	the	the	DET
cblr-3040	431	17	powers	power	NOUN
cblr-3040	431	18	report.7	report.7	PROPN
cblr-3040	431	19	3	3	NUM
cblr-3040	431	20	for	for	ADP
cblr-3040	431	21	purposes	purpose	NOUN
cblr-3040	431	22	of	of	ADP
cblr-3040	431	23	this	this	DET
cblr-3040	431	24	article	article	NOUN
cblr-3040	431	25	,	,	PUNCT
cblr-3040	431	26	one	one	NUM
cblr-3040	431	27	now	now	ADV
cblr-3040	431	28	notorious	notorious	ADJ
cblr-3040	431	29	example	example	NOUN
cblr-3040	431	30	-chewco	-chewco	ADJ
cblr-3040	431	31	investments	investment	NOUN
cblr-3040	431	32	,	,	PUNCT
cblr-3040	431	33	l.p	l.p	PROPN
cblr-3040	431	34	(	(	PUNCT
cblr-3040	431	35	"	"	PUNCT
cblr-3040	431	36	chewco	chewco	NOUN
cblr-3040	431	37	"	"	PUNCT
cblr-3040	431	38	)	)	PUNCT
cblr-3040	431	39	and	and	CCONJ
cblr-3040	431	40	its	its	PRON
cblr-3040	431	41	role	role	NOUN
cblr-3040	431	42	in	in	ADP
cblr-3040	431	43	the	the	DET
cblr-3040	431	44	joint	joint	ADJ
cblr-3040	431	45	energy	energy	NOUN
cblr-3040	431	46	development	development	NOUN
cblr-3040	431	47	investment	investment	PROPN
cblr-3040	431	48	limited	limited	ADJ
cblr-3040	431	49	partnership	partnership	NOUN
cblr-3040	431	50	(	(	PUNCT
cblr-3040	431	51	"	"	PUNCT
cblr-3040	431	52	jedi	jedi	NOUN
cblr-3040	431	53	i	i	NOUN
cblr-3040	431	54	"	"	PUNCT
cblr-3040	431	55	)	)	PUNCT
cblr-3040	432	1	-will	-will	NOUN
cblr-3040	432	2	serve	serve	VERB
cblr-3040	432	3	to	to	PART
cblr-3040	432	4	illustrate	illustrate	VERB
cblr-3040	432	5	the	the	DET
cblr-3040	432	6	questionable	questionable	ADJ
cblr-3040	432	7	nature	nature	NOUN
cblr-3040	432	8	of	of	ADP
cblr-3040	432	9	the	the	DET
cblr-3040	432	10	accounting	accounting	NOUN
cblr-3040	432	11	rules	rule	NOUN
cblr-3040	432	12	with	with	ADP
cblr-3040	432	13	which	which	PRON
cblr-3040	432	14	enron	enron	PROPN
cblr-3040	432	15	was	be	AUX
cblr-3040	432	16	playing	play	VERB
cblr-3040	432	17	and	and	CCONJ
cblr-3040	432	18	the	the	DET
cblr-3040	432	19	need	need	NOUN
cblr-3040	432	20	to	to	PART
cblr-3040	432	21	seriously	seriously	ADV
cblr-3040	432	22	13	13	NUM
cblr-3040	432	23	the	the	DET
cblr-3040	432	24	powers	power	NOUN
cblr-3040	432	25	report	report	NOUN
cblr-3040	432	26	characterizes	characterize	VERB
cblr-3040	432	27	many	many	ADJ
cblr-3040	432	28	of	of	ADP
cblr-3040	432	29	these	these	DET
cblr-3040	432	30	transactions	transaction	NOUN
cblr-3040	432	31	as	as	ADP
cblr-3040	432	32	"	"	PUNCT
cblr-3040	432	33	extraordinarily	extraordinarily	ADV
cblr-3040	432	34	complex	complex	ADJ
cblr-3040	432	35	"	"	PUNCT
cblr-3040	432	36	and	and	CCONJ
cblr-3040	432	37	endeavors	endeavor	VERB
cblr-3040	432	38	to	to	PART
cblr-3040	432	39	summarize	summarize	VERB
cblr-3040	432	40	their	their	PRON
cblr-3040	432	41	main	main	ADJ
cblr-3040	432	42	elements	element	NOUN
cblr-3040	432	43	in	in	ADP
cblr-3040	432	44	an	an	DET
cblr-3040	432	45	understandable	understandable	ADJ
cblr-3040	432	46	fashion	fashion	NOUN
cblr-3040	432	47	.	.	PUNCT
cblr-3040	433	1	powers	power	NOUN
cblr-3040	433	2	report	report	VERB
cblr-3040	433	3	,	,	PUNCT
cblr-3040	433	4	supra	supra	PROPN
cblr-3040	433	5	note	note	NOUN
cblr-3040	433	6	4	4	NUM
cblr-3040	433	7	,	,	PUNCT
cblr-3040	433	8	at	at	ADP
cblr-3040	433	9	18	18	NUM
cblr-3040	433	10	n.6	n.6	NOUN
cblr-3040	433	11	.	.	PUNCT
cblr-3040	434	1	apart	apart	ADV
cblr-3040	434	2	from	from	ADP
cblr-3040	434	3	the	the	DET
cblr-3040	434	4	"	"	PUNCT
cblr-3040	434	5	chewco	chewco	NOUN
cblr-3040	434	6	"	"	PUNCT
cblr-3040	434	7	arrangements	arrangement	NOUN
cblr-3040	434	8	described	describe	VERB
cblr-3040	434	9	infra	infra	NOUN
cblr-3040	434	10	in	in	ADP
cblr-3040	434	11	text	text	NOUN
cblr-3040	434	12	accompanying	accompany	VERB
cblr-3040	434	13	notes	note	NOUN
cblr-3040	434	14	74	74	NUM
cblr-3040	434	15	-	-	SYM
cblr-3040	434	16	84	84	NUM
cblr-3040	434	17	,	,	PUNCT
cblr-3040	434	18	other	other	ADJ
cblr-3040	434	19	enron	enron	PROPN
cblr-3040	434	20	"	"	PUNCT
cblr-3040	434	21	spe	spe	PROPN
cblr-3040	434	22	"	"	PUNCT
cblr-3040	434	23	transactions	transaction	NOUN
cblr-3040	434	24	of	of	ADP
cblr-3040	434	25	particular	particular	ADJ
cblr-3040	434	26	note	note	NOUN
cblr-3040	434	27	and	and	CCONJ
cblr-3040	434	28	notoriety	notoriety	NOUN
cblr-3040	434	29	include	include	VERB
cblr-3040	434	30	several	several	ADJ
cblr-3040	434	31	series	series	NOUN
cblr-3040	434	32	of	of	ADP
cblr-3040	434	33	arrangements	arrangement	NOUN
cblr-3040	434	34	conducted	conduct	VERB
cblr-3040	434	35	through	through	ADP
cblr-3040	434	36	partnerships	partnership	NOUN
cblr-3040	434	37	commonly	commonly	ADV
cblr-3040	434	38	known	know	VERB
cblr-3040	434	39	as	as	ADP
cblr-3040	434	40	"	"	PUNCT
cblr-3040	434	41	ljm1	ljm1	PROPN
cblr-3040	434	42	"	"	PUNCT
cblr-3040	434	43	and	and	CCONJ
cblr-3040	434	44	"	"	PUNCT
cblr-3040	434	45	ljm2	ljm2	PROPN
cblr-3040	434	46	"	"	PUNCT
cblr-3040	434	47	and	and	CCONJ
cblr-3040	434	48	structures	structure	NOUN
cblr-3040	434	49	commonly	commonly	ADV
cblr-3040	434	50	known	know	VERB
cblr-3040	434	51	as	as	ADP
cblr-3040	434	52	the	the	DET
cblr-3040	434	53	"	"	PUNCT
cblr-3040	434	54	rhythms	rhythm	NOUN
cblr-3040	434	55	hedge	hedge	NOUN
cblr-3040	434	56	"	"	PUNCT
cblr-3040	434	57	and	and	CCONJ
cblr-3040	434	58	"	"	PUNCT
cblr-3040	434	59	raptor	raptor	VERB
cblr-3040	434	60	i	i	PRON
cblr-3040	434	61	through	through	ADP
cblr-3040	434	62	iv	iv	NUM
cblr-3040	434	63	"	"	PUNCT
cblr-3040	434	64	transactions	transaction	NOUN
cblr-3040	434	65	.	.	PUNCT
cblr-3040	435	1	see	see	VERB
cblr-3040	435	2	i	i	PRON
cblr-3040	435	3	d.	d.	PROPN
cblr-3040	435	4	at	at	ADP
cblr-3040	435	5	32	32	NUM
cblr-3040	435	6	-	-	SYM
cblr-3040	435	7	62	62	NUM
cblr-3040	435	8	.	.	PUNCT
cblr-3040	436	1	the	the	DET
cblr-3040	436	2	details	detail	NOUN
cblr-3040	436	3	of	of	ADP
cblr-3040	436	4	the	the	DET
cblr-3040	436	5	ljm1	ljm1	PROPN
cblr-3040	436	6	and	and	CCONJ
cblr-3040	436	7	ljm2	ljm2	PROPN
cblr-3040	436	8	transactions	transaction	NOUN
cblr-3040	436	9	are	be	AUX
cblr-3040	436	10	beyond	beyond	ADP
cblr-3040	436	11	the	the	DET
cblr-3040	436	12	scope	scope	NOUN
cblr-3040	436	13	of	of	ADP
cblr-3040	436	14	this	this	DET
cblr-3040	436	15	presentation	presentation	NOUN
cblr-3040	436	16	.	.	PUNCT
cblr-3040	437	1	however	however	ADV
cblr-3040	437	2	,	,	PUNCT
cblr-3040	437	3	in	in	ADP
cblr-3040	437	4	terms	term	NOUN
cblr-3040	437	5	of	of	ADP
cblr-3040	437	6	their	their	PRON
cblr-3040	437	7	common	common	ADJ
cblr-3040	437	8	themes	theme	NOUN
cblr-3040	437	9	of	of	ADP
cblr-3040	437	10	using	use	VERB
cblr-3040	437	11	the	the	DET
cblr-3040	437	12	then	then	ADV
cblr-3040	437	13	-	-	PUNCT
cblr-3040	437	14	existing	exist	VERB
cblr-3040	437	15	non	non	ADJ
cblr-3040	437	16	-	-	ADJ
cblr-3040	437	17	consolidation	consolidation	ADJ
cblr-3040	437	18	rules	rule	NOUN
cblr-3040	437	19	to	to	PART
cblr-3040	437	20	achieve	achieve	VERB
cblr-3040	437	21	desired	desire	VERB
cblr-3040	437	22	accounting	accounting	NOUN
cblr-3040	437	23	results	result	NOUN
cblr-3040	437	24	,	,	PUNCT
cblr-3040	437	25	grounded	ground	VERB
cblr-3040	437	26	largely	largely	ADV
cblr-3040	437	27	in	in	ADP
cblr-3040	437	28	form	form	NOUN
cblr-3040	437	29	over	over	ADP
cblr-3040	437	30	substance	substance	NOUN
cblr-3040	437	31	,	,	PUNCT
cblr-3040	437	32	and	and	CCONJ
cblr-3040	437	33	apparently	apparently	ADV
cblr-3040	437	34	not	not	PART
cblr-3040	437	35	achievable	achievable	ADJ
cblr-3040	437	36	in	in	ADP
cblr-3040	437	37	the	the	DET
cblr-3040	437	38	absence	absence	NOUN
cblr-3040	437	39	of	of	ADP
cblr-3040	437	40	the	the	DET
cblr-3040	437	41	intricate	intricate	ADJ
cblr-3040	437	42	spe	spe	PROPN
cblr-3040	437	43	structures	structure	NOUN
cblr-3040	437	44	,	,	PUNCT
cblr-3040	437	45	it	it	PRON
cblr-3040	437	46	is	be	AUX
cblr-3040	437	47	useful	useful	ADJ
cblr-3040	437	48	to	to	PART
cblr-3040	437	49	note	note	VERB
cblr-3040	437	50	the	the	DET
cblr-3040	437	51	conclusions	conclusion	NOUN
cblr-3040	437	52	of	of	ADP
cblr-3040	437	53	the	the	DET
cblr-3040	437	54	powers	power	NOUN
cblr-3040	437	55	report	report	VERB
cblr-3040	437	56	as	as	ADP
cblr-3040	437	57	to	to	ADP
cblr-3040	437	58	the	the	DET
cblr-3040	437	59	intent	intent	NOUN
cblr-3040	437	60	of	of	ADP
cblr-3040	437	61	these	these	DET
cblr-3040	437	62	financial	financial	ADJ
cblr-3040	437	63	labyrinths	labyrinth	NOUN
cblr-3040	437	64	.	.	PUNCT
cblr-3040	438	1	see	see	VERB
cblr-3040	438	2	powers	power	NOUN
cblr-3040	438	3	report	report	NOUN
cblr-3040	438	4	,	,	PUNCT
cblr-3040	438	5	supra	supra	PROPN
cblr-3040	438	6	note	note	NOUN
cblr-3040	438	7	4	4	NUM
cblr-3040	438	8	,	,	PUNCT
cblr-3040	438	9	at	at	ADP
cblr-3040	438	10	39	39	NUM
cblr-3040	438	11	-	-	SYM
cblr-3040	438	12	40	40	NUM
cblr-3040	438	13	(	(	PUNCT
cblr-3040	438	14	commenting	comment	VERB
cblr-3040	438	15	on	on	ADP
cblr-3040	438	16	the	the	DET
cblr-3040	438	17	so	so	ADV
cblr-3040	438	18	-	-	PUNCT
cblr-3040	438	19	called	call	VERB
cblr-3040	438	20	rhythms	rhythm	NOUN
cblr-3040	438	21	hedge	hedge	VERB
cblr-3040	438	22	that	that	SCONJ
cblr-3040	438	23	"	"	PUNCT
cblr-3040	438	24	[	[	X
cblr-3040	438	25	tihere	tihere	PRON
cblr-3040	438	26	are	be	AUX
cblr-3040	438	27	substantial	substantial	ADJ
cblr-3040	438	28	accounting	accounting	NOUN
cblr-3040	438	29	questions	question	NOUN
cblr-3040	438	30	raised	raise	VERB
cblr-3040	438	31	by	by	ADP
cblr-3040	438	32	using	use	VERB
cblr-3040	438	33	an	an	DET
cblr-3040	438	34	spe	spe	NOUN
cblr-3040	438	35	as	as	ADP
cblr-3040	438	36	a	a	DET
cblr-3040	438	37	counterparty	counterparty	NOUN
cblr-3040	438	38	to	to	ADP
cblr-3040	438	39	a	a	DET
cblr-3040	438	40	hedge	hedge	NOUN
cblr-3040	438	41	price	price	NOUN
cblr-3040	438	42	risk	risk	NOUN
cblr-3040	438	43	when	when	SCONJ
cblr-3040	438	44	the	the	DET
cblr-3040	438	45	primary	primary	ADJ
cblr-3040	438	46	source	source	NOUN
cblr-3040	438	47	of	of	ADP
cblr-3040	438	48	payment	payment	NOUN
cblr-3040	438	49	by	by	ADP
cblr-3040	438	50	the	the	DET
cblr-3040	438	51	spe	spe	PROPN
cblr-3040	438	52	is	be	AUX
cblr-3040	438	53	an	an	DET
cblr-3040	438	54	entity	entity	NOUN
cblr-3040	438	55	's	's	PART
cblr-3040	438	56	own	own	ADJ
cblr-3040	438	57	stock	stock	NOUN
cblr-3040	438	58	...	...	PUNCT
cblr-3040	438	59	"	"	PUNCT
cblr-3040	438	60	)	)	PUNCT
cblr-3040	438	61	;	;	PUNCT
cblr-3040	438	62	i	i	PRON
cblr-3040	438	63	d.	d.	PROPN
cblr-3040	438	64	at	at	ADP
cblr-3040	438	65	58	58	NUM
cblr-3040	438	66	-	-	SYM
cblr-3040	438	67	60	60	NUM
cblr-3040	438	68	(	(	PUNCT
cblr-3040	438	69	summarizing	summarize	VERB
cblr-3040	438	70	the	the	DET
cblr-3040	438	71	various	various	ADJ
cblr-3040	438	72	raptor	raptor	NOUN
cblr-3040	438	73	series	series	NOUN
cblr-3040	438	74	transactions	transaction	NOUN
cblr-3040	438	75	as	as	SCONJ
cblr-3040	438	76	follows	follow	VERB
cblr-3040	438	77	:	:	PUNCT
cblr-3040	438	78	"	"	PUNCT
cblr-3040	438	79	the	the	DET
cblr-3040	438	80	raptors	raptor	NOUN
cblr-3040	438	81	were	be	AUX
cblr-3040	438	82	an	an	DET
cblr-3040	438	83	effort	effort	NOUN
cblr-3040	438	84	to	to	PART
cblr-3040	438	85	use	use	VERB
cblr-3040	438	86	gains	gain	NOUN
cblr-3040	438	87	in	in	ADP
cblr-3040	438	88	enron	enron	PROPN
cblr-3040	438	89	's	's	PART
cblr-3040	438	90	stock	stock	NOUN
cblr-3040	438	91	price	price	NOUN
cblr-3040	438	92	and	and	CCONJ
cblr-3040	438	93	restriction	restriction	NOUN
cblr-3040	438	94	discounts	discount	NOUN
cblr-3040	438	95	to	to	PART
cblr-3040	438	96	avoid	avoid	VERB
cblr-3040	438	97	reflecting	reflect	VERB
cblr-3040	438	98	losses	loss	NOUN
cblr-3040	438	99	on	on	ADP
cblr-3040	438	100	enron	enron	PROPN
cblr-3040	438	101	's	's	PART
cblr-3040	438	102	income	income	NOUN
cblr-3040	438	103	statement	statement	NOUN
cblr-3040	438	104	.	.	PUNCT
cblr-3040	439	1	were	be	AUX
cblr-3040	439	2	this	this	PRON
cblr-3040	439	3	permissible	permissible	ADJ
cblr-3040	439	4	,	,	PUNCT
cblr-3040	439	5	a	a	DET
cblr-3040	439	6	company	company	NOUN
cblr-3040	439	7	with	with	ADP
cblr-3040	439	8	access	access	NOUN
cblr-3040	439	9	to	to	ADP
cblr-3040	439	10	its	its	PRON
cblr-3040	439	11	outstanding	outstanding	ADJ
cblr-3040	439	12	stock	stock	NOUN
cblr-3040	439	13	could	could	AUX
cblr-3040	439	14	place	place	VERB
cblr-3040	439	15	itself	itself	PRON
cblr-3040	439	16	in	in	ADP
cblr-3040	439	17	an	an	DET
cblr-3040	439	18	ascending	ascend	VERB
cblr-3040	439	19	spiral	spiral	NOUN
cblr-3040	439	20	;	;	PUNCT
cblr-3040	439	21	an	an	DET
cblr-3040	439	22	increasing	increase	VERB
cblr-3040	439	23	stock	stock	NOUN
cblr-3040	439	24	price	price	NOUN
cblr-3040	439	25	would	would	AUX
cblr-3040	439	26	enable	enable	VERB
cblr-3040	439	27	it	it	PRON
cblr-3040	439	28	to	to	PART
cblr-3040	439	29	keep	keep	VERB
cblr-3040	439	30	losses	loss	NOUN
cblr-3040	439	31	in	in	ADP
cblr-3040	439	32	its	its	PRON
cblr-3040	439	33	investments	investment	NOUN
cblr-3040	439	34	from	from	ADP
cblr-3040	439	35	public	public	ADJ
cblr-3040	439	36	view	view	NOUN
cblr-3040	439	37	;	;	PUNCT
cblr-3040	439	38	which	which	PRON
cblr-3040	439	39	,	,	PUNCT
cblr-3040	439	40	in	in	ADP
cblr-3040	439	41	turn	turn	NOUN
cblr-3040	439	42	,	,	PUNCT
cblr-3040	439	43	would	would	AUX
cblr-3040	439	44	spur	spur	VERB
cblr-3040	439	45	further	further	ADJ
cblr-3040	439	46	increases	increase	NOUN
cblr-3040	439	47	in	in	ADP
cblr-3040	439	48	its	its	PRON
cblr-3040	439	49	stock	stock	NOUN
cblr-3040	439	50	price	price	NOUN
cblr-3040	439	51	;	;	PUNCT
cblr-3040	439	52	which	which	PRON
cblr-3040	439	53	in	in	ADP
cblr-3040	439	54	turn	turn	NOUN
cblr-3040	439	55	,	,	PUNCT
cblr-3040	439	56	would	would	AUX
cblr-3040	439	57	increase	increase	VERB
cblr-3040	439	58	its	its	PRON
cblr-3040	439	59	capacity	capacity	NOUN
cblr-3040	439	60	to	to	PART
cblr-3040	439	61	keep	keep	VERB
cblr-3040	439	62	losses	loss	NOUN
cblr-3040	439	63	in	in	ADP
cblr-3040	439	64	its	its	PRON
cblr-3040	439	65	investments	investment	NOUN
cblr-3040	439	66	from	from	ADP
cblr-3040	439	67	public	public	ADJ
cblr-3040	439	68	view	view	NOUN
cblr-3040	439	69	"	"	PUNCT
cblr-3040	439	70	)	)	PUNCT
cblr-3040	439	71	.	.	PUNCT
cblr-3040	440	1	in	in	ADP
cblr-3040	440	2	terms	term	NOUN
cblr-3040	440	3	of	of	ADP
cblr-3040	440	4	financial	financial	ADJ
cblr-3040	440	5	statement	statement	NOUN
cblr-3040	440	6	"	"	PUNCT
cblr-3040	440	7	footnote	footnote	VERB
cblr-3040	440	8	disclosure	disclosure	NOUN
cblr-3040	440	9	"	"	PUNCT
cblr-3040	440	10	of	of	ADP
cblr-3040	440	11	such	such	ADJ
cblr-3040	440	12	off	off	ADP
cblr-3040	440	13	-	-	PUNCT
cblr-3040	440	14	balance	balance	NOUN
cblr-3040	440	15	sheet	sheet	NOUN
cblr-3040	440	16	partnerships	partnership	NOUN
cblr-3040	440	17	,	,	PUNCT
cblr-3040	440	18	the	the	DET
cblr-3040	440	19	powers	power	NOUN
cblr-3040	440	20	report	report	NOUN
cblr-3040	440	21	suggests	suggest	VERB
cblr-3040	440	22	that	that	SCONJ
cblr-3040	440	23	although	although	SCONJ
cblr-3040	440	24	there	there	PRON
cblr-3040	440	25	were	be	VERB
cblr-3040	440	26	some	some	DET
cblr-3040	440	27	detailed	detailed	ADJ
cblr-3040	440	28	disclosures	disclosure	NOUN
cblr-3040	440	29	,	,	PUNCT
cblr-3040	440	30	"	"	PUNCT
cblr-3040	440	31	they	they	PRON
cblr-3040	440	32	glossed	gloss	VERB
cblr-3040	440	33	over	over	ADP
cblr-3040	440	34	issues	issue	NOUN
cblr-3040	440	35	concerning	concern	VERB
cblr-3040	440	36	the	the	DET
cblr-3040	440	37	potential	potential	ADJ
cblr-3040	440	38	risks	risk	NOUN
cblr-3040	440	39	and	and	CCONJ
cblr-3040	440	40	returns	return	NOUN
cblr-3040	440	41	of	of	ADP
cblr-3040	440	42	the	the	DET
cblr-3040	440	43	transactions	transaction	NOUN
cblr-3040	440	44	,	,	PUNCT
cblr-3040	440	45	their	their	PRON
cblr-3040	440	46	business	business	NOUN
cblr-3040	440	47	purpose	purpose	NOUN
cblr-3040	440	48	,	,	PUNCT
cblr-3040	440	49	accounting	accounting	NOUN
cblr-3040	440	50	policies	policy	NOUN
cblr-3040	440	51	they	they	PRON
cblr-3040	440	52	implicated	implicate	VERB
cblr-3040	440	53	,	,	PUNCT
cblr-3040	440	54	and	and	CCONJ
cblr-3040	440	55	contingencies	contingency	NOUN
cblr-3040	440	56	involved	involve	VERB
cblr-3040	440	57	"	"	PUNCT
cblr-3040	440	58	and	and	CCONJ
cblr-3040	440	59	that	that	SCONJ
cblr-3040	440	60	"	"	PUNCT
cblr-3040	440	61	the	the	DET
cblr-3040	440	62	volume	volume	NOUN
cblr-3040	440	63	of	of	ADP
cblr-3040	440	64	the	the	DET
cblr-3040	440	65	details	detail	NOUN
cblr-3040	440	66	that	that	SCONJ
cblr-3040	440	67	enron	enron	PROPN
cblr-3040	440	68	provided	provide	VERB
cblr-3040	440	69	did	do	AUX
cblr-3040	440	70	not	not	PART
cblr-3040	440	71	compensate	compensate	VERB
cblr-3040	440	72	for	for	ADP
cblr-3040	440	73	the	the	DET
cblr-3040	440	74	obtuseness	obtuseness	NOUN
cblr-3040	440	75	of	of	ADP
cblr-3040	440	76	the	the	DET
cblr-3040	440	77	overall	overall	ADJ
cblr-3040	440	78	disclosure	disclosure	NOUN
cblr-3040	440	79	.	.	PUNCT
cblr-3040	440	80	"	"	PUNCT
cblr-3040	441	1	i	i	PRON
cblr-3040	441	2	d.	d.	PROPN
cblr-3040	441	3	at	at	ADP
cblr-3040	441	4	91	91	NUM
cblr-3040	441	5	.	.	PUNCT
cblr-3040	442	1	see	see	VERB
cblr-3040	442	2	also	also	ADV
cblr-3040	442	3	william	william	PROPN
cblr-3040	442	4	bratton	bratton	PROPN
cblr-3040	442	5	,	,	PUNCT
cblr-3040	442	6	enron	enron	PROPN
cblr-3040	442	7	and	and	CCONJ
cblr-3040	442	8	the	the	DET
cblr-3040	442	9	dark	dark	ADJ
cblr-3040	442	10	side	side	NOUN
cblr-3040	442	11	of	of	ADP
cblr-3040	442	12	shareholder	shareholder	NOUN
cblr-3040	442	13	value	value	NOUN
cblr-3040	442	14	,	,	PUNCT
cblr-3040	442	15	76	76	PROPN
cblr-3040	442	16	tulane	tulane	PROPN
cblr-3040	442	17	l.	l.	PROPN
cblr-3040	442	18	rev	rev	PROPN
cblr-3040	442	19	.	.	PROPN
cblr-3040	442	20	1275	1275	NUM
cblr-3040	442	21	(	(	PUNCT
cblr-3040	442	22	2002	2002	NUM
cblr-3040	442	23	)	)	PUNCT
cblr-3040	442	24	(	(	PUNCT
cblr-3040	442	25	examining	examine	VERB
cblr-3040	442	26	several	several	ADJ
cblr-3040	442	27	enron	enron	PROPN
cblr-3040	442	28	transactions	transaction	NOUN
cblr-3040	442	29	and	and	CCONJ
cblr-3040	442	30	practices	practice	NOUN
cblr-3040	442	31	in	in	ADP
cblr-3040	442	32	the	the	DET
cblr-3040	442	33	context	context	NOUN
cblr-3040	442	34	of	of	ADP
cblr-3040	442	35	their	their	PRON
cblr-3040	442	36	implications	implication	NOUN
cblr-3040	442	37	on	on	ADP
cblr-3040	442	38	a	a	DET
cblr-3040	442	39	self	self	NOUN
cblr-3040	442	40	-	-	PUNCT
cblr-3040	442	41	regulatory	regulatory	ADJ
cblr-3040	442	42	system	system	NOUN
cblr-3040	442	43	of	of	ADP
cblr-3040	442	44	corporate	corporate	ADJ
cblr-3040	442	45	governance	governance	NOUN
cblr-3040	442	46	)	)	PUNCT
cblr-3040	442	47	.	.	PUNCT
cblr-3040	443	1	consider	consider	VERB
cblr-3040	443	2	the	the	DET
cblr-3040	443	3	extent	extent	NOUN
cblr-3040	443	4	to	to	PART
cblr-3040	443	5	which	which	PRON
cblr-3040	443	6	gaap	gaap	NOUN
cblr-3040	443	7	might	might	AUX
cblr-3040	443	8	borrow	borrow	VERB
cblr-3040	443	9	some	some	DET
cblr-3040	443	10	basic	basic	ADJ
cblr-3040	443	11	tax	tax	NOUN
cblr-3040	443	12	law	law	NOUN
cblr-3040	443	13	concepts	concept	NOUN
cblr-3040	443	14	in	in	ADP
cblr-3040	443	15	setting	set	VERB
cblr-3040	443	16	the	the	DET
cblr-3040	443	17	standards	standard	NOUN
cblr-3040	443	18	for	for	ADP
cblr-3040	443	19	financial	financial	ADJ
cblr-3040	443	20	accounting	accounting	NOUN
cblr-3040	443	21	for	for	ADP
cblr-3040	443	22	partnership	partnership	NOUN
cblr-3040	443	23	arrangements	arrangement	NOUN
cblr-3040	443	24	.	.	PUNCT
cblr-3040	444	1	the	the	DET
cblr-3040	444	2	chewco	chewco	ADJ
cblr-3040	444	3	saga	saga	NOUN
cblr-3040	444	4	is	be	AUX
cblr-3040	444	5	described	describe	VERB
cblr-3040	444	6	in	in	ADP
cblr-3040	444	7	vivid	vivid	ADJ
cblr-3040	444	8	detail	detail	NOUN
cblr-3040	444	9	in	in	ADP
cblr-3040	444	10	the	the	DET
cblr-3040	444	11	powers	power	NOUN
cblr-3040	444	12	report74	report74	NOUN
cblr-3040	444	13	and	and	CCONJ
cblr-3040	444	14	noted	note	VERB
cblr-3040	444	15	in	in	ADP
cblr-3040	444	16	numerous	numerous	ADJ
cblr-3040	444	17	commentaries	commentary	NOUN
cblr-3040	444	18	,	,	PUNCT
cblr-3040	444	19	including	include	VERB
cblr-3040	444	20	a	a	DET
cblr-3040	444	21	colorful	colorful	ADJ
cblr-3040	444	22	newsweek	newsweek	NOUN
cblr-3040	444	23	article	article	NOUN
cblr-3040	444	24	which	which	PRON
cblr-3040	444	25	characterized	characterize	VERB
cblr-3040	444	26	the	the	DET
cblr-3040	444	27	tale	tale	NOUN
cblr-3040	444	28	as	as	ADP
cblr-3040	444	29	an	an	DET
cblr-3040	444	30	"	"	PUNCT
cblr-3040	444	31	accounting	accounting	NOUN
cblr-3040	444	32	trip	trip	NOUN
cblr-3040	444	33	...	...	PUNCT
cblr-3040	444	34	made	make	VERB
cblr-3040	444	35	more	more	ADV
cblr-3040	444	36	lively	lively	ADJ
cblr-3040	444	37	by	by	ADP
cblr-3040	444	38	some	some	DET
cblr-3040	444	39	enron	enron	PROPN
cblr-3040	444	40	financial	financial	ADJ
cblr-3040	444	41	techie	techie	NOUN
cblr-3040	444	42	's	's	PART
cblr-3040	444	43	fondness	fondness	NOUN
cblr-3040	444	44	for	for	ADP
cblr-3040	444	45	'	'	PUNCT
cblr-3040	444	46	star	star	NOUN
cblr-3040	444	47	wars	war	NOUN
cblr-3040	444	48	'	'	PART
cblr-3040	444	49	.	.	PUNCT
cblr-3040	445	1	'	'	NUM
cblr-3040	445	2	5	5	NUM
cblr-3040	445	3	the	the	DET
cblr-3040	445	4	essential	essential	ADJ
cblr-3040	445	5	elements	element	NOUN
cblr-3040	445	6	of	of	ADP
cblr-3040	445	7	the	the	DET
cblr-3040	445	8	story	story	NOUN
cblr-3040	445	9	for	for	ADP
cblr-3040	445	10	present	present	ADJ
cblr-3040	445	11	purposes	purpose	NOUN
cblr-3040	445	12	are	be	AUX
cblr-3040	445	13	as	as	SCONJ
cblr-3040	445	14	follows	follow	VERB
cblr-3040	445	15	:	:	PUNCT
cblr-3040	445	16	76	76	NUM
cblr-3040	445	17	in	in	ADP
cblr-3040	445	18	1993	1993	NUM
cblr-3040	445	19	enron	enron	PROPN
cblr-3040	445	20	and	and	CCONJ
cblr-3040	445	21	the	the	DET
cblr-3040	445	22	california	california	PROPN
cblr-3040	445	23	public	public	PROPN
cblr-3040	445	24	employees	employee	NOUN
cblr-3040	445	25	'	'	PART
cblr-3040	445	26	retirement	retirement	NOUN
cblr-3040	445	27	system	system	NOUN
cblr-3040	445	28	(	(	PUNCT
cblr-3040	445	29	"	"	PUNCT
cblr-3040	445	30	calpers	calpers	PROPN
cblr-3040	445	31	"	"	PUNCT
cblr-3040	445	32	)	)	PUNCT
cblr-3040	445	33	formed	form	VERB
cblr-3040	445	34	jedi	jedi	PROPN
cblr-3040	445	35	i	i	PROPN
cblr-3040	445	36	as	as	ADP
cblr-3040	445	37	an	an	DET
cblr-3040	445	38	investment	investment	NOUN
cblr-3040	445	39	partnership	partnership	NOUN
cblr-3040	445	40	,	,	PUNCT
cblr-3040	445	41	with	with	ADP
cblr-3040	445	42	enron	enron	PROPN
cblr-3040	445	43	contributing	contribute	VERB
cblr-3040	445	44	$	$	SYM
cblr-3040	445	45	250	250	NUM
cblr-3040	445	46	million	million	NUM
cblr-3040	445	47	worth	worth	NOUN
cblr-3040	445	48	of	of	ADP
cblr-3040	445	49	enron	enron	PROPN
cblr-3040	445	50	stock	stock	PROPN
cblr-3040	445	51	and	and	CCONJ
cblr-3040	445	52	calpers	calpers	PROPN
cblr-3040	445	53	contributing	contribute	VERB
cblr-3040	445	54	$	$	SYM
cblr-3040	445	55	250	250	NUM
cblr-3040	445	56	million	million	NUM
cblr-3040	445	57	in	in	ADP
cblr-3040	445	58	cash	cash	NOUN
cblr-3040	445	59	.	.	PUNCT
cblr-3040	446	1	enron	enron	PROPN
cblr-3040	446	2	intended	intend	VERB
cblr-3040	446	3	that	that	SCONJ
cblr-3040	446	4	the	the	DET
cblr-3040	446	5	ownership	ownership	NOUN
cblr-3040	446	6	and	and	CCONJ
cblr-3040	446	7	management	management	NOUN
cblr-3040	446	8	arrangements	arrangement	NOUN
cblr-3040	446	9	would	would	AUX
cblr-3040	446	10	ensure	ensure	VERB
cblr-3040	446	11	that	that	SCONJ
cblr-3040	446	12	enron	enron	PROPN
cblr-3040	446	13	would	would	AUX
cblr-3040	446	14	not	not	PART
cblr-3040	446	15	have	have	VERB
cblr-3040	446	16	to	to	PART
cblr-3040	446	17	include	include	VERB
cblr-3040	446	18	the	the	DET
cblr-3040	446	19	assets	asset	NOUN
cblr-3040	446	20	and	and	CCONJ
cblr-3040	446	21	liabilities	liability	NOUN
cblr-3040	446	22	of	of	ADP
cblr-3040	446	23	jedi	jedi	PROPN
cblr-3040	446	24	i	i	PROPN
cblr-3040	446	25	on	on	ADP
cblr-3040	446	26	enron	enron	PROPN
cblr-3040	446	27	's	's	PART
cblr-3040	446	28	consolidated	consolidated	ADJ
cblr-3040	446	29	balance	balance	NOUN
cblr-3040	446	30	sheet	sheet	NOUN
cblr-3040	446	31	.	.	PUNCT
cblr-3040	447	1	jedi	jedi	PROPN
cblr-3040	448	1	i	i	PRON
cblr-3040	448	2	prospered	prosper	VERB
cblr-3040	448	3	in	in	ADP
cblr-3040	448	4	its	its	PRON
cblr-3040	448	5	business	business	NOUN
cblr-3040	448	6	of	of	ADP
cblr-3040	448	7	trading	trading	NOUN
cblr-3040	448	8	in	in	ADP
cblr-3040	448	9	energy	energy	NOUN
cblr-3040	448	10	stocks	stock	NOUN
cblr-3040	448	11	,	,	PUNCT
cblr-3040	448	12	power	power	NOUN
cblr-3040	448	13	plants	plant	NOUN
cblr-3040	448	14	and	and	CCONJ
cblr-3040	448	15	other	other	ADJ
cblr-3040	448	16	investments	investment	NOUN
cblr-3040	448	17	,	,	PUNCT
cblr-3040	448	18	and	and	CCONJ
cblr-3040	448	19	in	in	ADP
cblr-3040	448	20	1997	1997	NUM
cblr-3040	448	21	an	an	DET
cblr-3040	448	22	even	even	ADV
cblr-3040	448	23	bigger	big	ADJ
cblr-3040	448	24	(	(	PUNCT
cblr-3040	448	25	$	$	SYM
cblr-3040	448	26	1	1	NUM
cblr-3040	448	27	billion	billion	NUM
cblr-3040	448	28	)	)	PUNCT
cblr-3040	448	29	partnership	partnership	NOUN
cblr-3040	448	30	with	with	ADP
cblr-3040	448	31	calpers	calpers	PROPN
cblr-3040	448	32	(	(	PUNCT
cblr-3040	448	33	jedi	jedi	PROPN
cblr-3040	448	34	ii	ii	PROPN
cblr-3040	448	35	,	,	PUNCT
cblr-3040	448	36	of	of	ADP
cblr-3040	448	37	course	course	NOUN
cblr-3040	448	38	)	)	PUNCT
cblr-3040	448	39	was	be	AUX
cblr-3040	448	40	proposed	propose	VERB
cblr-3040	448	41	.	.	PUNCT
cblr-3040	449	1	enron	enron	PROPN
cblr-3040	449	2	suggested	suggest	VERB
cblr-3040	449	3	a	a	DET
cblr-3040	449	4	buy	buy	NOUN
cblr-3040	449	5	-	-	PUNCT
cblr-3040	449	6	out	out	NOUN
cblr-3040	449	7	of	of	ADP
cblr-3040	449	8	calpers	calper	NOUN
cblr-3040	449	9	'	'	PART
cblr-3040	449	10	interest	interest	NOUN
cblr-3040	449	11	in	in	ADP
cblr-3040	449	12	jedi	jedi	PROPN
cblr-3040	449	13	i	i	PROPN
cblr-3040	449	14	to	to	PART
cblr-3040	449	15	facilitate	facilitate	VERB
cblr-3040	449	16	calpers	calper	NOUN
cblr-3040	449	17	's	's	PART
cblr-3040	449	18	investment	investment	NOUN
cblr-3040	449	19	in	in	ADP
cblr-3040	449	20	jedi	jedi	PROPN
cblr-3040	449	21	ii	ii	PROPN
cblr-3040	449	22	.	.	PUNCT
cblr-3040	450	1	though	though	SCONJ
cblr-3040	450	2	enron	enron	PROPN
cblr-3040	450	3	itself	itself	PRON
cblr-3040	450	4	was	be	AUX
cblr-3040	450	5	apparently	apparently	ADV
cblr-3040	450	6	negotiating	negotiate	VERB
cblr-3040	450	7	the	the	DET
cblr-3040	450	8	buy	buy	VERB
cblr-3040	450	9	-	-	PUNCT
cblr-3040	450	10	out	out	ADP
cblr-3040	450	11	price	price	NOUN
cblr-3040	450	12	for	for	ADP
cblr-3040	450	13	calpers	calper	NOUN
cblr-3040	450	14	's	's	PART
cblr-3040	450	15	interest	interest	NOUN
cblr-3040	450	16	in	in	ADP
cblr-3040	450	17	jedi	jedi	PROPN
cblr-3040	450	18	i	i	PROPN
cblr-3040	450	19	,	,	PUNCT
cblr-3040	450	20	it	it	PRON
cblr-3040	450	21	realized	realize	VERB
cblr-3040	450	22	that	that	SCONJ
cblr-3040	450	23	continued	continue	VERB
cblr-3040	450	24	non	non	NOUN
cblr-3040	450	25	-	-	NOUN
cblr-3040	450	26	consolidation	consolidation	NOUN
cblr-3040	450	27	in	in	ADP
cblr-3040	450	28	its	its	PRON
cblr-3040	450	29	financial	financial	ADJ
cblr-3040	450	30	statements	statement	NOUN
cblr-3040	450	31	would	would	AUX
cblr-3040	450	32	require	require	VERB
cblr-3040	450	33	that	that	SCONJ
cblr-3040	450	34	a	a	DET
cblr-3040	450	35	buyer	buyer	NOUN
cblr-3040	450	36	other	other	ADJ
cblr-3040	450	37	than	than	ADP
cblr-3040	450	38	enron	enron	PROPN
cblr-3040	450	39	purchase	purchase	VERB
cblr-3040	450	40	the	the	DET
cblr-3040	450	41	calpers	calpers	PROPN
cblr-3040	450	42	position	position	NOUN
cblr-3040	450	43	.	.	PUNCT
cblr-3040	451	1	this	this	DET
cblr-3040	451	2	realization	realization	NOUN
cblr-3040	451	3	led	lead	VERB
cblr-3040	451	4	to	to	ADP
cblr-3040	451	5	the	the	DET
cblr-3040	451	6	proposed	propose	VERB
cblr-3040	451	7	formation	formation	NOUN
cblr-3040	451	8	of	of	ADP
cblr-3040	451	9	chewco	chewco	NOUN
cblr-3040	451	10	as	as	ADP
cblr-3040	451	11	the	the	DET
cblr-3040	451	12	designated	designate	VERB
cblr-3040	451	13	buyer	buyer	NOUN
cblr-3040	451	14	.	.	PUNCT
cblr-3040	452	1	with	with	ADP
cblr-3040	452	2	input	input	NOUN
cblr-3040	452	3	from	from	ADP
cblr-3040	452	4	in	in	ADP
cblr-3040	452	5	-	-	PUNCT
cblr-3040	452	6	house	house	NOUN
cblr-3040	452	7	and	and	CCONJ
cblr-3040	452	8	outside	outside	ADJ
cblr-3040	452	9	counsel	counsel	NOUN
cblr-3040	452	10	,	,	PUNCT
cblr-3040	452	11	chewco	chewco	NOUN
cblr-3040	452	12	was	be	AUX
cblr-3040	452	13	quickly	quickly	ADV
cblr-3040	452	14	formed	form	VERB
cblr-3040	452	15	in	in	ADP
cblr-3040	452	16	november	november	PROPN
cblr-3040	452	17	1997	1997	NUM
cblr-3040	452	18	and	and	CCONJ
cblr-3040	452	19	restructured	restructure	VERB
cblr-3040	452	20	before	before	ADP
cblr-3040	452	21	the	the	DET
cblr-3040	452	22	end	end	NOUN
cblr-3040	452	23	of	of	ADP
cblr-3040	452	24	1997	1997	NUM
cblr-3040	452	25	,	,	PUNCT
cblr-3040	452	26	resulting	result	VERB
cblr-3040	452	27	in	in	ADP
cblr-3040	452	28	its	its	PRON
cblr-3040	452	29	status	status	NOUN
cblr-3040	452	30	as	as	ADP
cblr-3040	452	31	a	a	DET
cblr-3040	452	32	limited	limited	ADJ
cblr-3040	452	33	partnership	partnership	NOUN
cblr-3040	452	34	.	.	PUNCT
cblr-3040	453	1	chewco	chewco	NOUN
cblr-3040	453	2	was	be	AUX
cblr-3040	453	3	to	to	PART
cblr-3040	453	4	be	be	AUX
cblr-3040	453	5	managed	manage	VERB
cblr-3040	453	6	by	by	ADP
cblr-3040	453	7	a	a	DET
cblr-3040	453	8	general	general	ADJ
cblr-3040	453	9	74	74	NUM
cblr-3040	453	10	i	i	PRON
cblr-3040	453	11	d.	d.	NOUN
cblr-3040	453	12	at	at	ADP
cblr-3040	453	13	20	20	NUM
cblr-3040	453	14	-	-	SYM
cblr-3040	453	15	33	33	NUM
cblr-3040	453	16	.	.	PUNCT
cblr-3040	454	1	7	7	NUM
cblr-3040	454	2	'	'	PART
cblr-3040	454	3	alan	alan	PROPN
cblr-3040	454	4	sloan	sloan	PROPN
cblr-3040	454	5	,	,	PUNCT
cblr-3040	454	6	who	who	PRON
cblr-3040	454	7	killed	kill	VERB
cblr-3040	454	8	enron	enron	PROPN
cblr-3040	454	9	,	,	PUNCT
cblr-3040	454	10	newsweek	newsweek	PROPN
cblr-3040	454	11	,	,	PUNCT
cblr-3040	454	12	jan	jan	PROPN
cblr-3040	454	13	.	.	PROPN
cblr-3040	454	14	21	21	NUM
cblr-3040	454	15	,	,	PUNCT
cblr-3040	454	16	2002	2002	NUM
cblr-3040	454	17	,	,	PUNCT
cblr-3040	454	18	at	at	ADP
cblr-3040	454	19	21	21	NUM
cblr-3040	454	20	.	.	PUNCT
cblr-3040	454	21	"	"	PUNCT
cblr-3040	455	1	for	for	ADP
cblr-3040	455	2	a	a	DET
cblr-3040	455	3	more	more	ADV
cblr-3040	455	4	detailed	detailed	ADJ
cblr-3040	455	5	discussion	discussion	NOUN
cblr-3040	455	6	of	of	ADP
cblr-3040	455	7	these	these	DET
cblr-3040	455	8	events	event	NOUN
cblr-3040	455	9	and	and	CCONJ
cblr-3040	455	10	their	their	PRON
cblr-3040	455	11	chronology	chronology	NOUN
cblr-3040	455	12	,	,	PUNCT
cblr-3040	455	13	see	see	VERB
cblr-3040	455	14	i	i	PRON
cblr-3040	455	15	d.	d.	PROPN
cblr-3040	455	16	at	at	ADP
cblr-3040	455	17	21	21	NUM
cblr-3040	455	18	-	-	SYM
cblr-3040	455	19	23	23	NUM
cblr-3040	455	20	;	;	PUNCT
cblr-3040	455	21	powers	power	NOUN
cblr-3040	455	22	report	report	NOUN
cblr-3040	455	23	,	,	PUNCT
cblr-3040	455	24	supra	supra	PROPN
cblr-3040	455	25	note	note	NOUN
cblr-3040	455	26	4	4	NUM
cblr-3040	455	27	,	,	PUNCT
cblr-3040	455	28	at	at	ADP
cblr-3040	455	29	20	20	NUM
cblr-3040	455	30	-	-	SYM
cblr-3040	455	31	33	33	NUM
cblr-3040	455	32	.	.	PUNCT
cblr-3040	456	1	see	see	VERB
cblr-3040	456	2	also	also	ADV
cblr-3040	456	3	bratton	bratton	PROPN
cblr-3040	456	4	,	,	PUNCT
cblr-3040	456	5	supra	supra	PROPN
cblr-3040	456	6	note	note	PROPN
cblr-3040	456	7	73	73	NUM
cblr-3040	456	8	,	,	PUNCT
cblr-3040	456	9	at	at	ADP
cblr-3040	456	10	1305	1305	NUM
cblr-3040	456	11	-	-	SYM
cblr-3040	456	12	09	09	NUM
cblr-3040	456	13	.	.	PUNCT
cblr-3040	457	1	[	[	X
cblr-3040	457	2	vol	vol	NOUN
cblr-3040	457	3	.	.	PUNCT
cblr-3040	457	4	2003columbia	2003columbia	NUM
cblr-3040	457	5	business	business	NOUN
cblr-3040	457	6	la	la	PROPN
cblr-3040	457	7	w	w	PROPN
cblr-3040	457	8	review	review	NOUN
cblr-3040	457	9	no	no	INTJ
cblr-3040	457	10	.	.	PUNCT
cblr-3040	458	1	1:35	1:35	NUM
cblr-3040	458	2	]	]	PUNCT
cblr-3040	458	3	stopping	stop	VERB
cblr-3040	458	4	enron	enron	PROPN
cblr-3040	458	5	end	end	NOUN
cblr-3040	458	6	-	-	PUNCT
cblr-3040	458	7	runs	run	NOUN
cblr-3040	458	8	and	and	CCONJ
cblr-3040	458	9	other	other	ADJ
cblr-3040	458	10	trick	trick	NOUN
cblr-3040	458	11	plays	play	VERB
cblr-3040	458	12	71	71	NUM
cblr-3040	458	13	partner	partner	NOUN
cblr-3040	458	14	entity	entity	NOUN
cblr-3040	458	15	owned	own	VERB
cblr-3040	458	16	and	and	CCONJ
cblr-3040	458	17	managed	manage	VERB
cblr-3040	458	18	by	by	ADP
cblr-3040	458	19	an	an	DET
cblr-3040	458	20	enron	enron	PROPN
cblr-3040	458	21	employee	employee	NOUN
cblr-3040	458	22	named	name	VERB
cblr-3040	458	23	michael	michael	PROPN
cblr-3040	458	24	kopper	kopper	PROPN
cblr-3040	458	25	(	(	PUNCT
cblr-3040	458	26	who	who	PRON
cblr-3040	458	27	at	at	ADP
cblr-3040	458	28	enron	enron	PROPN
cblr-3040	458	29	reported	report	VERB
cblr-3040	458	30	to	to	ADP
cblr-3040	458	31	the	the	DET
cblr-3040	458	32	chief	chief	ADJ
cblr-3040	458	33	financial	financial	ADJ
cblr-3040	458	34	officer)7	officer)7	NUM
cblr-3040	458	35	7	7	NUM
cblr-3040	458	36	and	and	CCONJ
cblr-3040	458	37	with	with	ADP
cblr-3040	458	38	a	a	DET
cblr-3040	458	39	limited	limited	ADJ
cblr-3040	458	40	partner	partner	NOUN
cblr-3040	458	41	indirectly	indirectly	ADV
cblr-3040	458	42	owned	own	VERB
cblr-3040	458	43	by	by	ADP
cblr-3040	458	44	kopper	kopper	PROPN
cblr-3040	458	45	's	's	PART
cblr-3040	458	46	domestic	domestic	ADJ
cblr-3040	458	47	partner	partner	NOUN
cblr-3040	458	48	.	.	PUNCT
cblr-3040	459	1	8	8	NUM
cblr-3040	460	1	the	the	DET
cblr-3040	460	2	powers	power	NOUN
cblr-3040	460	3	commission	commission	PROPN
cblr-3040	460	4	investigation	investigation	NOUN
cblr-3040	460	5	"	"	PUNCT
cblr-3040	460	6	found	find	VERB
cblr-3040	460	7	no	no	DET
cblr-3040	460	8	evidence	evidence	NOUN
cblr-3040	460	9	that	that	SCONJ
cblr-3040	460	10	[	[	X
cblr-3040	460	11	enron	enron	PROPN
cblr-3040	460	12	's	's	PART
cblr-3040	460	13	]	]	X
cblr-3040	460	14	board	board	NOUN
cblr-3040	460	15	of	of	ADP
cblr-3040	460	16	directors	director	NOUN
cblr-3040	460	17	(	(	PUNCT
cblr-3040	460	18	other	other	ADJ
cblr-3040	460	19	than	than	ADP
cblr-3040	460	20	[	[	X
cblr-3040	460	21	then	then	ADV
cblr-3040	460	22	ceo	ceo	PROPN
cblr-3040	460	23	jeffrey	jeffrey	PROPN
cblr-3040	460	24	]	]	PUNCT
cblr-3040	460	25	skilling	skilling	NOUN
cblr-3040	460	26	)	)	PUNCT
cblr-3040	460	27	was	be	AUX
cblr-3040	460	28	aware	aware	ADJ
cblr-3040	460	29	that	that	SCONJ
cblr-3040	460	30	an	an	DET
cblr-3040	460	31	enron	enron	PROPN
cblr-3040	460	32	employee	employee	NOUN
cblr-3040	460	33	was	be	AUX
cblr-3040	460	34	an	an	DET
cblr-3040	460	35	investor	investor	NOUN
cblr-3040	460	36	in	in	ADP
cblr-3040	460	37	or	or	CCONJ
cblr-3040	460	38	manager	manager	NOUN
cblr-3040	460	39	of	of	ADP
cblr-3040	460	40	chewco	chewco	NOUN
cblr-3040	460	41	.	.	PUNCT
cblr-3040	461	1	"79	"79	PROPN
cblr-3040	462	1	the	the	DET
cblr-3040	462	2	planning	planning	NOUN
cblr-3040	462	3	for	for	ADP
cblr-3040	462	4	chewco	chewco	NOUN
cblr-3040	462	5	contemplated	contemplate	VERB
cblr-3040	462	6	that	that	SCONJ
cblr-3040	462	7	it	it	PRON
cblr-3040	462	8	would	would	AUX
cblr-3040	462	9	have	have	VERB
cblr-3040	462	10	approximately	approximately	ADV
cblr-3040	462	11	$	$	SYM
cblr-3040	462	12	11.5	11.5	NUM
cblr-3040	462	13	million	million	NUM
cblr-3040	462	14	of	of	ADP
cblr-3040	462	15	invested	invest	VERB
cblr-3040	462	16	equity	equity	NOUN
cblr-3040	462	17	(	(	PUNCT
cblr-3040	462	18	a	a	DET
cblr-3040	462	19	little	little	ADJ
cblr-3040	462	20	more	more	ADJ
cblr-3040	462	21	than	than	ADP
cblr-3040	462	22	3	3	NUM
cblr-3040	462	23	percent	percent	NOUN
cblr-3040	462	24	of	of	ADP
cblr-3040	462	25	the	the	DET
cblr-3040	462	26	cost	cost	NOUN
cblr-3040	462	27	of	of	ADP
cblr-3040	462	28	the	the	DET
cblr-3040	462	29	calpers	calpers	PROPN
cblr-3040	462	30	interest	interest	NOUN
cblr-3040	462	31	in	in	ADP
cblr-3040	462	32	jedi	jedi	PROPN
cblr-3040	462	33	i	i	PROPN
cblr-3040	462	34	)	)	PUNCT
cblr-3040	462	35	.	.	PUNCT
cblr-3040	463	1	the	the	DET
cblr-3040	463	2	3	3	NUM
cblr-3040	463	3	percent	percent	NOUN
cblr-3040	463	4	was	be	AUX
cblr-3040	463	5	ultimately	ultimately	ADV
cblr-3040	463	6	funded	fund	VERB
cblr-3040	463	7	with	with	ADP
cblr-3040	463	8	$	$	SYM
cblr-3040	463	9	115,000	115,000	NUM
cblr-3040	463	10	cash	cash	NOUN
cblr-3040	463	11	from	from	ADP
cblr-3040	463	12	kopper	kopper	PROPN
cblr-3040	463	13	and	and	CCONJ
cblr-3040	463	14	the	the	DET
cblr-3040	463	15	balance	balance	NOUN
cblr-3040	463	16	borrowed	borrow	VERB
cblr-3040	463	17	from	from	ADP
cblr-3040	463	18	barclays	barclay	NOUN
cblr-3040	463	19	bank	bank	NOUN
cblr-3040	463	20	under	under	ADP
cblr-3040	463	21	some	some	DET
cblr-3040	463	22	relatively	relatively	ADV
cblr-3040	463	23	complicated	complicated	ADJ
cblr-3040	463	24	arrangements	arrangement	NOUN
cblr-3040	463	25	which	which	PRON
cblr-3040	463	26	included	include	VERB
cblr-3040	463	27	reserve	reserve	NOUN
cblr-3040	463	28	accounts	account	NOUN
cblr-3040	463	29	representing	represent	VERB
cblr-3040	463	30	cash	cash	NOUN
cblr-3040	463	31	collateral	collateral	NOUN
cblr-3040	463	32	for	for	ADP
cblr-3040	463	33	repayment	repayment	NOUN
cblr-3040	463	34	of	of	ADP
cblr-3040	463	35	the	the	DET
cblr-3040	463	36	barclays	barclay	NOUN
cblr-3040	463	37	financing	financing	NOUN
cblr-3040	463	38	.	.	PUNCT
cblr-3040	464	1	8	8	NUM
cblr-3040	464	2	°	°	NUM
cblr-3040	464	3	chewco	chewco	NOUN
cblr-3040	464	4	then	then	ADV
cblr-3040	464	5	"	"	PUNCT
cblr-3040	464	6	on	on	ADP
cblr-3040	464	7	august	august	PROPN
cblr-3040	464	8	21	21	NUM
cblr-3040	464	9	,	,	PUNCT
cblr-3040	464	10	2002	2002	NUM
cblr-3040	464	11	kopper	kopper	PROPN
cblr-3040	464	12	pled	plead	VERB
cblr-3040	464	13	guilty	guilty	ADJ
cblr-3040	464	14	to	to	ADP
cblr-3040	464	15	federal	federal	ADJ
cblr-3040	464	16	conspiracy	conspiracy	NOUN
cblr-3040	464	17	charges	charge	NOUN
cblr-3040	464	18	related	relate	VERB
cblr-3040	464	19	to	to	ADP
cblr-3040	464	20	his	his	PRON
cblr-3040	464	21	involvement	involvement	NOUN
cblr-3040	464	22	in	in	ADP
cblr-3040	464	23	chewco	chewco	NOUN
cblr-3040	464	24	and	and	CCONJ
cblr-3040	464	25	other	other	ADJ
cblr-3040	464	26	partnerships	partnership	NOUN
cblr-3040	464	27	.	.	PUNCT
cblr-3040	465	1	see	see	VERB
cblr-3040	465	2	kurt	kurt	PROPN
cblr-3040	465	3	eichenwald	eichenwald	PROPN
cblr-3040	465	4	,	,	PUNCT
cblr-3040	465	5	enron	enron	PROPN
cblr-3040	465	6	's	's	PART
cblr-3040	465	7	many	many	ADJ
cblr-3040	465	8	strands	strand	NOUN
cblr-3040	465	9	:	:	PUNCT
cblr-3040	465	10	the	the	DET
cblr-3040	465	11	overview	overview	NOUN
cblr-3040	465	12	;	;	PUNCT
cblr-3040	465	13	ex	ex	PROPN
cblr-3040	465	14	-	-	PROPN
cblr-3040	465	15	enron	enron	PROPN
cblr-3040	465	16	official	official	NOUN
cblr-3040	465	17	admits	admit	VERB
cblr-3040	465	18	payments	payment	NOUN
cblr-3040	465	19	to	to	PART
cblr-3040	465	20	finance	finance	VERB
cblr-3040	465	21	chief	chief	NOUN
cblr-3040	465	22	,	,	PUNCT
cblr-3040	465	23	n.y	n.y	PROPN
cblr-3040	465	24	.	.	PROPN
cblr-3040	465	25	times	times	PROPN
cblr-3040	465	26	,	,	PUNCT
cblr-3040	465	27	aug	aug	PROPN
cblr-3040	465	28	.	.	PROPN
cblr-3040	465	29	22	22	NUM
cblr-3040	465	30	,	,	PUNCT
cblr-3040	465	31	2002	2002	NUM
cblr-3040	465	32	,	,	PUNCT
cblr-3040	465	33	§	§	PROPN
cblr-3040	465	34	a	a	PRON
cblr-3040	465	35	,	,	PUNCT
cblr-3040	465	36	at	at	ADP
cblr-3040	465	37	1	1	NUM
cblr-3040	465	38	.	.	NUM
cblr-3040	465	39	78	78	NUM
cblr-3040	466	1	the	the	DET
cblr-3040	466	2	powers	power	NOUN
cblr-3040	466	3	report	report	NOUN
cblr-3040	466	4	explains	explain	VERB
cblr-3040	466	5	that	that	SCONJ
cblr-3040	466	6	prior	prior	ADV
cblr-3040	466	7	to	to	ADP
cblr-3040	466	8	changes	change	NOUN
cblr-3040	466	9	made	make	VERB
cblr-3040	466	10	by	by	ADP
cblr-3040	466	11	year	year	NOUN
cblr-3040	466	12	end	end	NOUN
cblr-3040	466	13	in	in	ADP
cblr-3040	466	14	1997	1997	NUM
cblr-3040	466	15	,	,	PUNCT
cblr-3040	466	16	chewco	chewco	NOUN
cblr-3040	466	17	was	be	AUX
cblr-3040	466	18	originally	originally	ADV
cblr-3040	466	19	proposed	propose	VERB
cblr-3040	466	20	to	to	PART
cblr-3040	466	21	be	be	AUX
cblr-3040	466	22	controlled	control	VERB
cblr-3040	466	23	by	by	ADP
cblr-3040	466	24	andrew	andrew	PROPN
cblr-3040	466	25	fastow	fastow	PROPN
cblr-3040	466	26	,	,	PUNCT
cblr-3040	466	27	enron	enron	PROPN
cblr-3040	466	28	's	's	PART
cblr-3040	466	29	then	then	ADV
cblr-3040	466	30	-	-	PUNCT
cblr-3040	466	31	cfo	cfo	NOUN
cblr-3040	466	32	(	(	PUNCT
cblr-3040	466	33	an	an	DET
cblr-3040	466	34	idea	idea	NOUN
cblr-3040	466	35	ultimately	ultimately	ADV
cblr-3040	466	36	rejected	reject	VERB
cblr-3040	466	37	on	on	ADP
cblr-3040	466	38	advice	advice	NOUN
cblr-3040	466	39	of	of	ADP
cblr-3040	466	40	counsel	counsel	NOUN
cblr-3040	466	41	)	)	PUNCT
cblr-3040	466	42	,	,	PUNCT
cblr-3040	466	43	and	and	CCONJ
cblr-3040	466	44	that	that	SCONJ
cblr-3040	466	45	chewco	chewco	NOUN
cblr-3040	466	46	,	,	PUNCT
cblr-3040	466	47	when	when	SCONJ
cblr-3040	466	48	originally	originally	ADV
cblr-3040	466	49	formed	form	VERB
cblr-3040	466	50	as	as	ADP
cblr-3040	466	51	a	a	DET
cblr-3040	466	52	limited	limited	ADJ
cblr-3040	466	53	liability	liability	NOUN
cblr-3040	466	54	company	company	NOUN
cblr-3040	466	55	wholly	wholly	ADV
cblr-3040	466	56	-	-	PUNCT
cblr-3040	466	57	owned	own	VERB
cblr-3040	466	58	(	(	PUNCT
cblr-3040	466	59	through	through	ADP
cblr-3040	466	60	various	various	ADJ
cblr-3040	466	61	entities	entity	NOUN
cblr-3040	466	62	)	)	PUNCT
cblr-3040	466	63	by	by	ADP
cblr-3040	466	64	kopper	kopper	PROPN
cblr-3040	466	65	,	,	PUNCT
cblr-3040	466	66	still	still	ADV
cblr-3040	466	67	failed	fail	VERB
cblr-3040	466	68	to	to	PART
cblr-3040	466	69	satisfy	satisfy	VERB
cblr-3040	466	70	the	the	DET
cblr-3040	466	71	accounting	accounting	NOUN
cblr-3040	466	72	standards	standard	NOUN
cblr-3040	466	73	for	for	ADP
cblr-3040	466	74	non	non	NOUN
cblr-3040	466	75	-	-	NOUN
cblr-3040	466	76	consolidation	consolidation	NOUN
cblr-3040	466	77	.	.	PUNCT
cblr-3040	467	1	apparently	apparently	ADV
cblr-3040	467	2	the	the	DET
cblr-3040	467	3	belief	belief	NOUN
cblr-3040	467	4	held	hold	VERB
cblr-3040	467	5	at	at	ADP
cblr-3040	467	6	the	the	DET
cblr-3040	467	7	time	time	NOUN
cblr-3040	467	8	was	be	AUX
cblr-3040	467	9	that	that	SCONJ
cblr-3040	467	10	satisfying	satisfy	VERB
cblr-3040	467	11	the	the	DET
cblr-3040	467	12	requirements	requirement	NOUN
cblr-3040	467	13	by	by	ADP
cblr-3040	467	14	year	year	NOUN
cblr-3040	467	15	end	end	NOUN
cblr-3040	467	16	would	would	AUX
cblr-3040	467	17	suffice	suffice	VERB
cblr-3040	467	18	.	.	PUNCT
cblr-3040	468	1	7	7	NUM
cblr-3040	468	2	powers	power	NOUN
cblr-3040	468	3	report	report	NOUN
cblr-3040	468	4	,	,	PUNCT
cblr-3040	468	5	supra	supra	PROPN
cblr-3040	468	6	note	note	NOUN
cblr-3040	468	7	4	4	NUM
cblr-3040	468	8	,	,	PUNCT
cblr-3040	468	9	at	at	ADP
cblr-3040	468	10	68	68	NUM
cblr-3040	468	11	.	.	PUNCT
cblr-3040	468	12	80	80	NUM
cblr-3040	468	13	looking	look	VERB
cblr-3040	468	14	through	through	ADP
cblr-3040	468	15	"	"	PUNCT
cblr-3040	468	16	tiered	tiere	VERB
cblr-3040	468	17	"	"	PUNCT
cblr-3040	468	18	ownership	ownership	NOUN
cblr-3040	468	19	arrangements	arrangement	NOUN
cblr-3040	468	20	,	,	PUNCT
cblr-3040	468	21	it	it	PRON
cblr-3040	468	22	appears	appear	VERB
cblr-3040	468	23	from	from	ADP
cblr-3040	468	24	the	the	DET
cblr-3040	468	25	description	description	NOUN
cblr-3040	468	26	of	of	ADP
cblr-3040	468	27	these	these	DET
cblr-3040	468	28	transactions	transaction	NOUN
cblr-3040	468	29	in	in	ADP
cblr-3040	468	30	the	the	DET
cblr-3040	468	31	powers	power	NOUN
cblr-3040	468	32	report	report	VERB
cblr-3040	468	33	that	that	SCONJ
cblr-3040	468	34	the	the	DET
cblr-3040	468	35	only	only	ADJ
cblr-3040	468	36	two	two	NUM
cblr-3040	468	37	beneficial	beneficial	ADJ
cblr-3040	468	38	owners	owner	NOUN
cblr-3040	468	39	of	of	ADP
cblr-3040	468	40	chewco	chewco	NOUN
cblr-3040	468	41	were	be	AUX
cblr-3040	468	42	kopper	kopper	PROPN
cblr-3040	468	43	(	(	PUNCT
cblr-3040	468	44	who	who	PRON
cblr-3040	468	45	owned	own	VERB
cblr-3040	468	46	chewco	chewco	NOUN
cblr-3040	468	47	's	's	PART
cblr-3040	468	48	general	general	ADJ
cblr-3040	468	49	partner	partner	NOUN
cblr-3040	468	50	entity	entity	NOUN
cblr-3040	468	51	)	)	PUNCT
cblr-3040	468	52	and	and	CCONJ
cblr-3040	468	53	kopper	kopper	PROPN
cblr-3040	468	54	's	's	PART
cblr-3040	468	55	domestic	domestic	ADJ
cblr-3040	468	56	partner	partner	NOUN
cblr-3040	468	57	dodson	dodson	PROPN
cblr-3040	468	58	(	(	PUNCT
cblr-3040	468	59	who	who	PRON
cblr-3040	468	60	,	,	PUNCT
cblr-3040	468	61	by	by	ADP
cblr-3040	468	62	virtue	virtue	NOUN
cblr-3040	468	63	of	of	ADP
cblr-3040	468	64	a	a	DET
cblr-3040	468	65	transfer	transfer	NOUN
cblr-3040	468	66	of	of	ADP
cblr-3040	468	67	ownership	ownership	NOUN
cblr-3040	468	68	interest	interest	NOUN
cblr-3040	468	69	to	to	ADP
cblr-3040	468	70	him	he	PRON
cblr-3040	468	71	by	by	ADP
cblr-3040	468	72	kopper	kopper	PROPN
cblr-3040	468	73	,	,	PUNCT
cblr-3040	468	74	owned	own	VERB
cblr-3040	468	75	chewco	chewco	NOUN
cblr-3040	468	76	's	's	PART
cblr-3040	468	77	limited	limited	ADJ
cblr-3040	468	78	partner	partner	NOUN
cblr-3040	468	79	entity	entity	NOUN
cblr-3040	468	80	)	)	PUNCT
cblr-3040	468	81	.	.	PUNCT
cblr-3040	469	1	barclays	barclay	NOUN
cblr-3040	469	2	bank	bank	PROPN
cblr-3040	469	3	made	make	VERB
cblr-3040	469	4	what	what	PRON
cblr-3040	469	5	the	the	DET
cblr-3040	469	6	powers	power	NOUN
cblr-3040	469	7	report	report	NOUN
cblr-3040	469	8	indicates	indicate	VERB
cblr-3040	469	9	were	be	AUX
cblr-3040	469	10	called	call	VERB
cblr-3040	469	11	"	"	PUNCT
cblr-3040	469	12	equity	equity	NOUN
cblr-3040	469	13	loans	loan	NOUN
cblr-3040	469	14	"	"	PUNCT
cblr-3040	469	15	aggregating	aggregate	VERB
cblr-3040	469	16	$	$	SYM
cblr-3040	469	17	11.4	11.4	NUM
cblr-3040	469	18	million	million	NUM
cblr-3040	469	19	to	to	ADP
cblr-3040	469	20	chewco	chewco	NOUN
cblr-3040	469	21	's	's	PART
cblr-3040	469	22	general	general	ADJ
cblr-3040	469	23	and	and	CCONJ
cblr-3040	469	24	limited	limited	ADJ
cblr-3040	469	25	partner	partner	NOUN
cblr-3040	469	26	entities	entity	NOUN
cblr-3040	469	27	,	,	PUNCT
cblr-3040	469	28	enabling	enable	VERB
cblr-3040	469	29	them	they	PRON
cblr-3040	469	30	to	to	PART
cblr-3040	469	31	make	make	VERB
cblr-3040	469	32	corresponding	corresponding	ADJ
cblr-3040	469	33	amounts	amount	NOUN
cblr-3040	469	34	of	of	ADP
cblr-3040	469	35	"	"	PUNCT
cblr-3040	469	36	equity	equity	NOUN
cblr-3040	469	37	"	"	PUNCT
cblr-3040	469	38	contributions	contribution	NOUN
cblr-3040	469	39	to	to	PART
cblr-3040	469	40	chewco	chewco	VERB
cblr-3040	469	41	under	under	ADP
cblr-3040	469	42	paperwork	paperwork	NOUN
cblr-3040	469	43	seemingly	seemingly	ADV
cblr-3040	469	44	designed	design	VERB
cblr-3040	469	45	to	to	PART
cblr-3040	469	46	allow	allow	VERB
cblr-3040	469	47	"	"	PUNCT
cblr-3040	469	48	loan	loan	NOUN
cblr-3040	469	49	"	"	PUNCT
cblr-3040	469	50	characterization	characterization	NOUN
cblr-3040	469	51	by	by	ADP
cblr-3040	469	52	barclays	barclay	NOUN
cblr-3040	469	53	(	(	PUNCT
cblr-3040	469	54	"	"	PUNCT
cblr-3040	469	55	for	for	ADP
cblr-3040	469	56	regulatory	regulatory	ADJ
cblr-3040	469	57	and	and	CCONJ
cblr-3040	469	58	business	business	NOUN
cblr-3040	469	59	reasons	reason	NOUN
cblr-3040	469	60	"	"	PUNCT
cblr-3040	469	61	)	)	PUNCT
cblr-3040	469	62	but	but	CCONJ
cblr-3040	469	63	"	"	PUNCT
cblr-3040	469	64	equity	equity	NOUN
cblr-3040	469	65	characterization	characterization	NOUN
cblr-3040	469	66	"	"	PUNCT
cblr-3040	469	67	by	by	ADP
cblr-3040	469	68	enron	enron	PROPN
cblr-3040	469	69	and	and	CCONJ
cblr-3040	469	70	chewco	chewco	PROPN
cblr-3040	469	71	(	(	PUNCT
cblr-3040	469	72	"	"	PUNCT
cblr-3040	469	73	for	for	ADP
cblr-3040	469	74	accounting	accounting	NOUN
cblr-3040	469	75	reasons	reason	NOUN
cblr-3040	469	76	"	"	PUNCT
cblr-3040	469	77	)	)	PUNCT
cblr-3040	469	78	.	.	PUNCT
cblr-3040	470	1	the	the	DET
cblr-3040	470	2	powers	power	NOUN
cblr-3040	470	3	report	report	VERB
cblr-3040	470	4	states	state	VERB
cblr-3040	470	5	that	that	SCONJ
cblr-3040	470	6	"	"	PUNCT
cblr-3040	470	7	[	[	X
cblr-3040	470	8	d]uring	d]ure	VERB
cblr-3040	470	9	this	this	DET
cblr-3040	470	10	time	time	NOUN
cblr-3040	470	11	period	period	NOUN
cblr-3040	470	12	,	,	PUNCT
cblr-3040	470	13	that	that	PRON
cblr-3040	470	14	was	be	AUX
cblr-3040	470	15	not	not	PART
cblr-3040	470	16	an	an	DET
cblr-3040	470	17	columbia	columbia	PROPN
cblr-3040	470	18	business	business	NOUN
cblr-3040	470	19	law	law	PROPN
cblr-3040	470	20	review	review	NOUN
cblr-3040	470	21	purchased	purchase	VERB
cblr-3040	470	22	the	the	DET
cblr-3040	470	23	calpers	calpers	PROPN
cblr-3040	470	24	interest	interest	NOUN
cblr-3040	470	25	in	in	ADP
cblr-3040	470	26	jedi	jedi	PROPN
cblr-3040	470	27	i	i	PROPN
cblr-3040	470	28	in	in	ADP
cblr-3040	470	29	november	november	PROPN
cblr-3040	470	30	1997	1997	NUM
cblr-3040	470	31	for	for	ADP
cblr-3040	470	32	approximately	approximately	ADV
cblr-3040	470	33	$	$	SYM
cblr-3040	470	34	383	383	NUM
cblr-3040	470	35	million	million	NUM
cblr-3040	470	36	,	,	PUNCT
cblr-3040	470	37	the	the	DET
cblr-3040	470	38	funding	funding	NOUN
cblr-3040	470	39	of	of	ADP
cblr-3040	470	40	which	which	PRON
cblr-3040	470	41	included	include	VERB
cblr-3040	470	42	,	,	PUNCT
cblr-3040	470	43	in	in	ADP
cblr-3040	470	44	addition	addition	NOUN
cblr-3040	470	45	to	to	ADP
cblr-3040	470	46	the	the	DET
cblr-3040	470	47	$	$	SYM
cblr-3040	470	48	11.5	11.5	NUM
cblr-3040	470	49	million	million	NUM
cblr-3040	470	50	of	of	ADP
cblr-3040	470	51	so	so	ADV
cblr-3040	470	52	-	-	PUNCT
cblr-3040	470	53	called	call	VERB
cblr-3040	470	54	"	"	PUNCT
cblr-3040	470	55	equity	equity	NOUN
cblr-3040	470	56	,	,	PUNCT
cblr-3040	470	57	"	"	PUNCT
cblr-3040	470	58	a	a	DET
cblr-3040	470	59	$	$	SYM
cblr-3040	470	60	240	240	NUM
cblr-3040	470	61	million	million	NUM
cblr-3040	470	62	loan	loan	NOUN
cblr-3040	470	63	to	to	PART
cblr-3040	470	64	chewco	chewco	VERB
cblr-3040	470	65	from	from	ADP
cblr-3040	470	66	barclays	barclay	NOUN
cblr-3040	470	67	guaranteed	guarantee	VERB
cblr-3040	470	68	by	by	ADP
cblr-3040	470	69	enron	enron	PROPN
cblr-3040	470	70	and	and	CCONJ
cblr-3040	470	71	a	a	DET
cblr-3040	470	72	$	$	SYM
cblr-3040	470	73	132	132	NUM
cblr-3040	470	74	million	million	NUM
cblr-3040	470	75	advance	advance	NOUN
cblr-3040	470	76	by	by	ADP
cblr-3040	470	77	jedi	jedi	PROPN
cblr-3040	470	78	i	i	PROPN
cblr-3040	470	79	to	to	PART
cblr-3040	470	80	chewco	chewco	VERB
cblr-3040	470	81	under	under	ADP
cblr-3040	470	82	a	a	DET
cblr-3040	470	83	revolving	revolve	VERB
cblr-3040	470	84	credit	credit	NOUN
cblr-3040	470	85	agreement	agreement	NOUN
cblr-3040	470	86	.	.	PUNCT
cblr-3040	470	87	"	"	PUNCT
cblr-3040	471	1	during	during	ADP
cblr-3040	471	2	early	early	ADJ
cblr-3040	471	3	2000	2000	NUM
cblr-3040	471	4	a	a	DET
cblr-3040	471	5	plan	plan	NOUN
cblr-3040	471	6	developed	develop	VERB
cblr-3040	471	7	to	to	PART
cblr-3040	471	8	unwind	unwind	VERB
cblr-3040	471	9	this	this	DET
cblr-3040	471	10	particular	particular	ADJ
cblr-3040	471	11	off	off	ADP
cblr-3040	471	12	-	-	PUNCT
cblr-3040	471	13	balance	balance	NOUN
cblr-3040	471	14	sheet	sheet	NOUN
cblr-3040	471	15	arrangement	arrangement	NOUN
cblr-3040	471	16	by	by	ADP
cblr-3040	471	17	enron	enron	PROPN
cblr-3040	471	18	buying	buy	VERB
cblr-3040	471	19	out	out	ADP
cblr-3040	471	20	chewco	chewco	NOUN
cblr-3040	471	21	's	's	PART
cblr-3040	471	22	interest	interest	NOUN
cblr-3040	471	23	in	in	ADP
cblr-3040	471	24	jedi	jedi	PROPN
cblr-3040	471	25	i.	i.	PROPN
cblr-3040	471	26	the	the	DET
cblr-3040	471	27	unwinding	unwind	VERB
cblr-3040	471	28	ultimately	ultimately	ADV
cblr-3040	471	29	occurred	occur	VERB
cblr-3040	471	30	in	in	ADP
cblr-3040	471	31	march	march	PROPN
cblr-3040	471	32	2001	2001	NUM
cblr-3040	471	33	,	,	PUNCT
cblr-3040	471	34	on	on	ADP
cblr-3040	471	35	terms	term	NOUN
cblr-3040	471	36	which	which	PRON
cblr-3040	471	37	,	,	PUNCT
cblr-3040	471	38	according	accord	VERB
cblr-3040	471	39	to	to	ADP
cblr-3040	471	40	the	the	DET
cblr-3040	471	41	powers	power	NOUN
cblr-3040	471	42	report	report	NOUN
cblr-3040	471	43	,	,	PUNCT
cblr-3040	471	44	appear	appear	VERB
cblr-3040	471	45	to	to	PART
cblr-3040	471	46	have	have	VERB
cblr-3040	471	47	netted	net	VERB
cblr-3040	471	48	kopper	kopper	PROPN
cblr-3040	471	49	and	and	CCONJ
cblr-3040	471	50	his	his	PRON
cblr-3040	471	51	domestic	domestic	ADJ
cblr-3040	471	52	partner	partner	NOUN
cblr-3040	471	53	millions	million	NOUN
cblr-3040	471	54	of	of	ADP
cblr-3040	471	55	dollars	dollar	NOUN
cblr-3040	471	56	on	on	ADP
cblr-3040	471	57	their	their	PRON
cblr-3040	471	58	aggregate	aggregate	ADJ
cblr-3040	471	59	$	$	SYM
cblr-3040	471	60	125,000	125,000	NUM
cblr-3040	471	61	investment.8	investment.8	NOUN
cblr-3040	471	62	2	2	NUM
cblr-3040	471	63	in	in	ADP
cblr-3040	471	64	late	late	ADJ
cblr-3040	471	65	october	october	PROPN
cblr-3040	471	66	2001	2001	NUM
cblr-3040	471	67	,	,	PUNCT
cblr-3040	471	68	enron	enron	PROPN
cblr-3040	471	69	and	and	CCONJ
cblr-3040	471	70	its	its	PRON
cblr-3040	471	71	accountants	accountant	NOUN
cblr-3040	471	72	,	,	PUNCT
cblr-3040	471	73	arthur	arthur	PROPN
cblr-3040	471	74	andersen	andersen	PROPN
cblr-3040	471	75	llp	llp	PROPN
cblr-3040	471	76	,	,	PUNCT
cblr-3040	471	77	determined	determine	VERB
cblr-3040	471	78	that	that	SCONJ
cblr-3040	471	79	chewco	chewco	NOUN
cblr-3040	471	80	did	do	AUX
cblr-3040	471	81	not	not	PART
cblr-3040	471	82	satisfy	satisfy	VERB
cblr-3040	471	83	the	the	DET
cblr-3040	471	84	spe	spe	PROPN
cblr-3040	471	85	non	non	ADJ
cblr-3040	471	86	-	-	ADJ
cblr-3040	471	87	consolidation	consolidation	ADJ
cblr-3040	471	88	requirements	requirement	NOUN
cblr-3040	471	89	and	and	CCONJ
cblr-3040	471	90	that	that	SCONJ
cblr-3040	471	91	it	it	PRON
cblr-3040	471	92	,	,	PUNCT
cblr-3040	471	93	and	and	CCONJ
cblr-3040	471	94	in	in	ADP
cblr-3040	471	95	turn	turn	NOUN
cblr-3040	471	96	jedi	jedi	PROPN
cblr-3040	471	97	i	i	PROPN
cblr-3040	471	98	,	,	PUNCT
cblr-3040	471	99	should	should	AUX
cblr-3040	471	100	have	have	AUX
cblr-3040	471	101	been	be	AUX
cblr-3040	471	102	included	include	VERB
cblr-3040	471	103	in	in	ADP
cblr-3040	471	104	enron	enron	PROPN
cblr-3040	471	105	's	's	PART
cblr-3040	471	106	consolidated	consolidated	ADJ
cblr-3040	471	107	financial	financial	ADJ
cblr-3040	471	108	statements	statement	NOUN
cblr-3040	471	109	when	when	SCONJ
cblr-3040	471	110	calpers	calpers	PROPN
cblr-3040	471	111	was	be	AUX
cblr-3040	471	112	bought	buy	VERB
cblr-3040	471	113	out	out	ADP
cblr-3040	471	114	of	of	ADP
cblr-3040	471	115	jedi	jedi	PROPN
cblr-3040	471	116	i	i	PROPN
cblr-3040	471	117	in	in	ADP
cblr-3040	471	118	november	november	PROPN
cblr-3040	471	119	1997	1997	NUM
cblr-3040	471	120	.	.	PUNCT
cblr-3040	472	1	this	this	PRON
cblr-3040	472	2	resulted	result	VERB
cblr-3040	472	3	in	in	ADP
cblr-3040	472	4	a	a	DET
cblr-3040	472	5	restatement	restatement	NOUN
cblr-3040	472	6	of	of	ADP
cblr-3040	472	7	enron	enron	PROPN
cblr-3040	472	8	's	's	PART
cblr-3040	472	9	financial	financial	ADJ
cblr-3040	472	10	statements	statement	NOUN
cblr-3040	472	11	for	for	ADP
cblr-3040	472	12	1997	1997	NUM
cblr-3040	472	13	through	through	ADP
cblr-3040	472	14	2000	2000	NUM
cblr-3040	472	15	,	,	PUNCT
cblr-3040	472	16	showing	show	VERB
cblr-3040	472	17	hundreds	hundred	NOUN
cblr-3040	472	18	of	of	ADP
cblr-3040	472	19	millions	million	NOUN
cblr-3040	472	20	of	of	ADP
cblr-3040	472	21	dollars	dollar	NOUN
cblr-3040	472	22	of	of	ADP
cblr-3040	472	23	decreases	decrease	NOUN
cblr-3040	472	24	to	to	ADP
cblr-3040	472	25	its	its	PRON
cblr-3040	472	26	net	net	ADJ
cblr-3040	472	27	income	income	NOUN
cblr-3040	472	28	and	and	CCONJ
cblr-3040	472	29	increases	increase	NOUN
cblr-3040	472	30	to	to	ADP
cblr-3040	472	31	its	its	PRON
cblr-3040	472	32	balance	balance	NOUN
cblr-3040	472	33	sheet	sheet	NOUN
cblr-3040	472	34	liabilities	liability	NOUN
cblr-3040	472	35	for	for	ADP
cblr-3040	472	36	those	those	DET
cblr-3040	472	37	years.83	years.83	ADJ
cblr-3040	472	38	unusual	unusual	ADJ
cblr-3040	472	39	practice	practice	NOUN
cblr-3040	472	40	for	for	ADP
cblr-3040	472	41	spe	spe	NOUN
cblr-3040	472	42	financing	financing	NOUN
cblr-3040	472	43	.	.	PUNCT
cblr-3040	472	44	"	"	PUNCT
cblr-3040	473	1	see	see	VERB
cblr-3040	473	2	powers	power	NOUN
cblr-3040	473	3	report	report	NOUN
cblr-3040	473	4	,	,	PUNCT
cblr-3040	473	5	supra	supra	PROPN
cblr-3040	473	6	note	note	NOUN
cblr-3040	473	7	4	4	NUM
cblr-3040	473	8	,	,	PUNCT
cblr-3040	473	9	at	at	ADP
cblr-3040	473	10	25	25	NUM
cblr-3040	473	11	-	-	SYM
cblr-3040	473	12	27	27	NUM
cblr-3040	473	13	.	.	PUNCT
cblr-3040	474	1	unfortunately	unfortunately	ADV
cblr-3040	474	2	for	for	ADP
cblr-3040	474	3	enron	enron	PROPN
cblr-3040	474	4	,	,	PUNCT
cblr-3040	474	5	the	the	DET
cblr-3040	474	6	bank	bank	NOUN
cblr-3040	474	7	required	require	VERB
cblr-3040	474	8	that	that	SCONJ
cblr-3040	474	9	these	these	DET
cblr-3040	474	10	"	"	PUNCT
cblr-3040	474	11	equity	equity	NOUN
cblr-3040	474	12	loans	loan	NOUN
cblr-3040	474	13	"	"	PUNCT
cblr-3040	474	14	be	be	AUX
cblr-3040	474	15	secured	secure	VERB
cblr-3040	474	16	with	with	ADP
cblr-3040	474	17	cash	cash	NOUN
cblr-3040	474	18	collateral	collateral	NOUN
cblr-3040	474	19	from	from	ADP
cblr-3040	474	20	jedi	jedi	PROPN
cblr-3040	474	21	i	i	PROPN
cblr-3040	474	22	distributions	distribution	NOUN
cblr-3040	474	23	,	,	PUNCT
cblr-3040	474	24	ultimately	ultimately	ADV
cblr-3040	474	25	precluding	preclude	VERB
cblr-3040	474	26	satisfaction	satisfaction	NOUN
cblr-3040	474	27	of	of	ADP
cblr-3040	474	28	the	the	DET
cblr-3040	474	29	3	3	NUM
cblr-3040	474	30	percent	percent	NOUN
cblr-3040	474	31	minimum	minimum	NOUN
cblr-3040	474	32	"	"	PUNCT
cblr-3040	474	33	outside	outside	ADJ
cblr-3040	474	34	"	"	PUNCT
cblr-3040	474	35	equity	equity	NOUN
cblr-3040	474	36	target	target	NOUN
cblr-3040	474	37	for	for	ADP
cblr-3040	474	38	spe	spe	PROPN
cblr-3040	474	39	non	non	NOUN
cblr-3040	474	40	-	-	NOUN
cblr-3040	474	41	consolidation	consolidation	NOUN
cblr-3040	474	42	.	.	PUNCT
cblr-3040	475	1	i	i	PRON
cblr-3040	475	2	d.	d.	PROPN
cblr-3040	475	3	at	at	ADP
cblr-3040	475	4	25	25	NUM
cblr-3040	475	5	.	.	PUNCT
cblr-3040	475	6	81	81	NUM
cblr-3040	475	7	powers	power	NOUN
cblr-3040	475	8	report	report	NOUN
cblr-3040	475	9	,	,	PUNCT
cblr-3040	475	10	supra	supra	PROPN
cblr-3040	475	11	note	note	NOUN
cblr-3040	475	12	4	4	NUM
cblr-3040	475	13	,	,	PUNCT
cblr-3040	475	14	at	at	ADP
cblr-3040	475	15	25	25	NUM
cblr-3040	475	16	.	.	PUNCT
cblr-3040	475	17	82	82	NUM
cblr-3040	475	18	see	see	VERB
cblr-3040	475	19	powers	power	NOUN
cblr-3040	475	20	report	report	NOUN
cblr-3040	475	21	,	,	PUNCT
cblr-3040	475	22	supra	supra	PROPN
cblr-3040	475	23	note	note	NOUN
cblr-3040	475	24	4	4	NUM
cblr-3040	475	25	,	,	PUNCT
cblr-3040	475	26	at	at	ADP
cblr-3040	475	27	30	30	NUM
cblr-3040	475	28	-	-	SYM
cblr-3040	475	29	33	33	NUM
cblr-3040	475	30	(	(	PUNCT
cblr-3040	475	31	describing	describe	VERB
cblr-3040	475	32	a	a	DET
cblr-3040	475	33	series	series	NOUN
cblr-3040	475	34	of	of	ADP
cblr-3040	475	35	arrangements	arrangement	NOUN
cblr-3040	475	36	involving	involve	VERB
cblr-3040	475	37	cash	cash	NOUN
cblr-3040	475	38	distributions	distribution	NOUN
cblr-3040	475	39	and	and	CCONJ
cblr-3040	475	40	payments	payment	NOUN
cblr-3040	475	41	,	,	PUNCT
cblr-3040	475	42	as	as	ADV
cblr-3040	475	43	well	well	ADV
cblr-3040	475	44	as	as	ADP
cblr-3040	475	45	relief	relief	NOUN
cblr-3040	475	46	of	of	ADP
cblr-3040	475	47	responsibility	responsibility	NOUN
cblr-3040	475	48	for	for	ADP
cblr-3040	475	49	indebtedness	indebtedness	NOUN
cblr-3040	475	50	,	,	PUNCT
cblr-3040	475	51	and	and	CCONJ
cblr-3040	475	52	concluding	conclude	VERB
cblr-3040	475	53	that	that	PRON
cblr-3040	475	54	kopper	kopper	PROPN
cblr-3040	475	55	and	and	CCONJ
cblr-3040	475	56	dodson	dodson	PROPN
cblr-3040	475	57	received	receive	VERB
cblr-3040	475	58	as	as	ADP
cblr-3040	475	59	a	a	DET
cblr-3040	475	60	result	result	NOUN
cblr-3040	475	61	of	of	ADP
cblr-3040	475	62	their	their	PRON
cblr-3040	475	63	approximately	approximately	ADV
cblr-3040	475	64	four	four	NUM
cblr-3040	475	65	-	-	PUNCT
cblr-3040	475	66	year	year	NOUN
cblr-3040	475	67	involvement	involvement	NOUN
cblr-3040	475	68	in	in	ADP
cblr-3040	475	69	the	the	DET
cblr-3040	475	70	jedi	jedi	NOUN
cblr-3040	475	71	i	i	PRON
cblr-3040	475	72	arrangements	arrangement	VERB
cblr-3040	475	73	some	some	DET
cblr-3040	475	74	$	$	SYM
cblr-3040	475	75	10	10	NUM
cblr-3040	475	76	million	million	NUM
cblr-3040	475	77	for	for	ADP
cblr-3040	475	78	a	a	DET
cblr-3040	475	79	$	$	SYM
cblr-3040	475	80	125,000	125,000	NUM
cblr-3040	475	81	investment	investment	NOUN
cblr-3040	475	82	)	)	PUNCT
cblr-3040	475	83	.	.	PUNCT
cblr-3040	476	1	news	news	NOUN
cblr-3040	476	2	reports	report	NOUN
cblr-3040	476	3	of	of	ADP
cblr-3040	476	4	kopper	kopper	PROPN
cblr-3040	476	5	's	's	PART
cblr-3040	476	6	august	august	PROPN
cblr-3040	476	7	,	,	PUNCT
cblr-3040	476	8	2002	2002	NUM
cblr-3040	476	9	plea	plea	NOUN
cblr-3040	476	10	agreement	agreement	NOUN
cblr-3040	476	11	suggest	suggest	VERB
cblr-3040	476	12	that	that	SCONJ
cblr-3040	476	13	return	return	NOUN
cblr-3040	476	14	of	of	ADP
cblr-3040	476	15	all	all	DET
cblr-3040	476	16	or	or	CCONJ
cblr-3040	476	17	substantial	substantial	ADJ
cblr-3040	476	18	amounts	amount	NOUN
cblr-3040	476	19	of	of	ADP
cblr-3040	476	20	such	such	ADJ
cblr-3040	476	21	profits	profit	NOUN
cblr-3040	476	22	is	be	AUX
cblr-3040	476	23	contemplated	contemplate	VERB
cblr-3040	476	24	.	.	PUNCT
cblr-3040	477	1	see	see	VERB
cblr-3040	477	2	prosecutors	prosecutor	NOUN
cblr-3040	477	3	move	move	VERB
cblr-3040	477	4	up	up	ADP
cblr-3040	477	5	the	the	DET
cblr-3040	477	6	enron	enron	PROPN
cblr-3040	477	7	food	food	NOUN
cblr-3040	477	8	chain	chain	NOUN
cblr-3040	477	9	,	,	PUNCT
cblr-3040	477	10	wash	wash	NOUN
cblr-3040	477	11	.	.	PUNCT
cblr-3040	478	1	post	post	NOUN
cblr-3040	478	2	,	,	PUNCT
cblr-3040	478	3	aug	aug	PROPN
cblr-3040	478	4	.	.	PROPN
cblr-3040	478	5	25	25	NUM
cblr-3040	478	6	,	,	PUNCT
cblr-3040	478	7	2002	2002	NUM
cblr-3040	478	8	,	,	PUNCT
cblr-3040	478	9	§	§	PROPN
cblr-3040	478	10	f	f	PROPN
cblr-3040	478	11	,	,	PUNCT
cblr-3040	478	12	at	at	ADP
cblr-3040	478	13	h02	h02	NOUN
cblr-3040	478	14	(	(	PUNCT
cblr-3040	478	15	"	"	PUNCT
cblr-3040	478	16	as	as	ADP
cblr-3040	478	17	part	part	NOUN
cblr-3040	478	18	of	of	ADP
cblr-3040	478	19	a	a	DET
cblr-3040	478	20	separate	separate	ADJ
cblr-3040	478	21	civil	civil	ADJ
cblr-3040	478	22	agreement	agreement	NOUN
cblr-3040	478	23	with	with	ADP
cblr-3040	478	24	the	the	DET
cblr-3040	478	25	sec	sec	PROPN
cblr-3040	478	26	,	,	PUNCT
cblr-3040	478	27	kopper	kopper	PROPN
cblr-3040	478	28	has	have	AUX
cblr-3040	478	29	agreed	agree	VERB
cblr-3040	478	30	to	to	PART
cblr-3040	478	31	turn	turn	VERB
cblr-3040	478	32	over	over	ADP
cblr-3040	478	33	$	$	SYM
cblr-3040	478	34	12	12	NUM
cblr-3040	478	35	million	million	NUM
cblr-3040	478	36	in	in	ADP
cblr-3040	478	37	illegal	illegal	ADJ
cblr-3040	478	38	profits	profit	NOUN
cblr-3040	478	39	"	"	PUNCT
cblr-3040	478	40	)	)	PUNCT
cblr-3040	478	41	.	.	PUNCT
cblr-3040	479	1	83	83	NUM
cblr-3040	479	2	see	see	VERB
cblr-3040	479	3	powers	power	NOUN
cblr-3040	479	4	report	report	NOUN
cblr-3040	479	5	,	,	PUNCT
cblr-3040	479	6	supra	supra	PROPN
cblr-3040	479	7	note	note	NOUN
cblr-3040	479	8	4	4	NUM
cblr-3040	479	9	,	,	PUNCT
cblr-3040	479	10	at	at	ADP
cblr-3040	479	11	32	32	NUM
cblr-3040	479	12	-	-	SYM
cblr-3040	479	13	33	33	NUM
cblr-3040	479	14	.	.	PUNCT
cblr-3040	480	1	the	the	DET
cblr-3040	480	2	powers	power	NOUN
cblr-3040	480	3	report	report	NOUN
cblr-3040	480	4	summarizes	summarize	VERB
cblr-3040	480	5	the	the	DET
cblr-3040	480	6	consequences	consequence	NOUN
cblr-3040	480	7	of	of	ADP
cblr-3040	480	8	the	the	DET
cblr-3040	480	9	restatement	restatement	NOUN
cblr-3040	480	10	on	on	ADP
cblr-3040	480	11	the	the	DET
cblr-3040	480	12	enron	enron	PROPN
cblr-3040	480	13	financials	financial	NOUN
cblr-3040	480	14	as	as	SCONJ
cblr-3040	480	15	follows	follow	VERB
cblr-3040	480	16	:	:	PUNCT
cblr-3040	480	17	"	"	PUNCT
cblr-3040	480	18	it	it	PRON
cblr-3040	480	19	decreased	decrease	VERB
cblr-3040	480	20	enron	enron	PROPN
cblr-3040	480	21	's	's	PART
cblr-3040	480	22	reported	report	VERB
cblr-3040	480	23	net	net	ADJ
cblr-3040	480	24	income	income	NOUN
cblr-3040	480	25	by	by	ADP
cblr-3040	480	26	$	$	SYM
cblr-3040	480	27	28	28	NUM
cblr-3040	480	28	million	million	NUM
cblr-3040	480	29	(	(	PUNCT
cblr-3040	480	30	out	out	ADP
cblr-3040	480	31	of	of	ADP
cblr-3040	480	32	[	[	X
cblr-3040	480	33	vol	vol	NOUN
cblr-3040	480	34	.	.	PUNCT
cblr-3040	480	35	2003	2003	NUM
cblr-3040	481	1	no	no	NOUN
cblr-3040	481	2	.	.	PUNCT
cblr-3040	482	1	1:35	1:35	NUM
cblr-3040	482	2	]	]	PUNCT
cblr-3040	482	3	stopping	stop	VERB
cblr-3040	482	4	enron	enron	PROPN
cblr-3040	482	5	end	end	NOUN
cblr-3040	482	6	-	-	PUNCT
cblr-3040	482	7	runs	run	NOUN
cblr-3040	482	8	and	and	CCONJ
cblr-3040	482	9	other	other	ADJ
cblr-3040	482	10	trick	trick	NOUN
cblr-3040	482	11	plays	play	VERB
cblr-3040	482	12	73	73	NUM
cblr-3040	482	13	in	in	ADP
cblr-3040	482	14	addition	addition	NOUN
cblr-3040	482	15	to	to	ADP
cblr-3040	482	16	identifying	identify	VERB
cblr-3040	482	17	the	the	DET
cblr-3040	482	18	egregious	egregious	ADJ
cblr-3040	482	19	error	error	NOUN
cblr-3040	482	20	on	on	ADP
cblr-3040	482	21	the	the	DET
cblr-3040	482	22	nonconsolidation	nonconsolidation	NOUN
cblr-3040	482	23	issue	issue	NOUN
cblr-3040	482	24	,	,	PUNCT
cblr-3040	482	25	the	the	DET
cblr-3040	482	26	powers	power	NOUN
cblr-3040	482	27	report	report	NOUN
cblr-3040	482	28	is	be	AUX
cblr-3040	482	29	replete	replete	ADJ
cblr-3040	482	30	with	with	ADP
cblr-3040	482	31	suggestions	suggestion	NOUN
cblr-3040	482	32	of	of	ADP
cblr-3040	482	33	other	other	ADJ
cblr-3040	482	34	possible	possible	ADJ
cblr-3040	482	35	improprieties	impropriety	NOUN
cblr-3040	482	36	relating	relate	VERB
cblr-3040	482	37	to	to	ADP
cblr-3040	482	38	chewco	chewco	VERB
cblr-3040	482	39	and	and	CCONJ
cblr-3040	482	40	jedi	jedi	PROPN
cblr-3040	482	41	i.	i.	PROPN
cblr-3040	482	42	these	these	DET
cblr-3040	482	43	items	item	NOUN
cblr-3040	482	44	include	include	VERB
cblr-3040	482	45	questionable	questionable	ADJ
cblr-3040	482	46	fee	fee	NOUN
cblr-3040	482	47	and	and	CCONJ
cblr-3040	482	48	tax	tax	NOUN
cblr-3040	482	49	indemnity	indemnity	NOUN
cblr-3040	482	50	payments	payment	NOUN
cblr-3040	482	51	;	;	PUNCT
cblr-3040	482	52	arguably	arguably	ADV
cblr-3040	482	53	unauthorized	unauthorized	ADJ
cblr-3040	482	54	corporate	corporate	ADJ
cblr-3040	482	55	actions	action	NOUN
cblr-3040	482	56	;	;	PUNCT
cblr-3040	482	57	unusual	unusual	ADJ
cblr-3040	482	58	accelerations	acceleration	NOUN
cblr-3040	482	59	and/or	and/or	CCONJ
cblr-3040	482	60	creations	creation	NOUN
cblr-3040	482	61	of	of	ADP
cblr-3040	482	62	income	income	NOUN
cblr-3040	482	63	;	;	PUNCT
cblr-3040	482	64	possibly	possibly	ADV
cblr-3040	482	65	improper	improper	ADJ
cblr-3040	482	66	reporting	reporting	NOUN
cblr-3040	482	67	of	of	ADP
cblr-3040	482	68	gains	gain	NOUN
cblr-3040	482	69	and	and	CCONJ
cblr-3040	482	70	losses	loss	NOUN
cblr-3040	482	71	relating	relate	VERB
cblr-3040	482	72	to	to	ADP
cblr-3040	482	73	changes	change	NOUN
cblr-3040	482	74	in	in	ADP
cblr-3040	482	75	the	the	DET
cblr-3040	482	76	value	value	NOUN
cblr-3040	482	77	of	of	ADP
cblr-3040	482	78	enron	enron	PROPN
cblr-3040	482	79	stock	stock	PROPN
cblr-3040	482	80	held	hold	VERB
cblr-3040	482	81	by	by	ADP
cblr-3040	482	82	jedi	jedi	PROPN
cblr-3040	482	83	i	i	PROPN
cblr-3040	482	84	;	;	PUNCT
cblr-3040	482	85	and	and	CCONJ
cblr-3040	482	86	potential	potential	ADJ
cblr-3040	482	87	relationships	relationship	NOUN
cblr-3040	482	88	between	between	ADP
cblr-3040	482	89	the	the	DET
cblr-3040	482	90	buyout	buyout	NOUN
cblr-3040	482	91	of	of	ADP
cblr-3040	482	92	chewco	chewco	NOUN
cblr-3040	482	93	's	's	PART
cblr-3040	482	94	interest	interest	NOUN
cblr-3040	482	95	in	in	ADP
cblr-3040	482	96	march	march	PROPN
cblr-3040	482	97	2001	2001	NUM
cblr-3040	482	98	and	and	CCONJ
cblr-3040	482	99	other	other	ADJ
cblr-3040	482	100	off	off	ADP
cblr-3040	482	101	-	-	PUNCT
cblr-3040	482	102	balance	balance	NOUN
cblr-3040	482	103	sheet	sheet	NOUN
cblr-3040	482	104	transactions	transaction	NOUN
cblr-3040	482	105	occurring	occur	VERB
cblr-3040	482	106	at	at	ADP
cblr-3040	482	107	approximately	approximately	ADV
cblr-3040	482	108	the	the	DET
cblr-3040	482	109	same	same	ADJ
cblr-3040	482	110	time.84	time.84	NOUN
cblr-3040	482	111	many	many	ADJ
cblr-3040	482	112	of	of	ADP
cblr-3040	482	113	those	those	DET
cblr-3040	482	114	issues	issue	NOUN
cblr-3040	482	115	have	have	AUX
cblr-3040	482	116	been	be	AUX
cblr-3040	482	117	and	and	CCONJ
cblr-3040	482	118	will	will	AUX
cblr-3040	482	119	undoubtedly	undoubtedly	ADV
cblr-3040	482	120	continue	continue	VERB
cblr-3040	482	121	to	to	PART
cblr-3040	482	122	be	be	AUX
cblr-3040	482	123	the	the	DET
cblr-3040	482	124	subject	subject	NOUN
cblr-3040	482	125	of	of	ADP
cblr-3040	482	126	much	much	ADJ
cblr-3040	482	127	litigation	litigation	NOUN
cblr-3040	482	128	and	and	CCONJ
cblr-3040	482	129	exploration	exploration	NOUN
cblr-3040	482	130	in	in	ADP
cblr-3040	482	131	various	various	ADJ
cblr-3040	482	132	forums	forum	NOUN
cblr-3040	482	133	.	.	PUNCT
cblr-3040	483	1	the	the	DET
cblr-3040	483	2	focus	focus	NOUN
cblr-3040	483	3	in	in	ADP
cblr-3040	483	4	this	this	DET
cblr-3040	483	5	article	article	NOUN
cblr-3040	483	6	is	be	AUX
cblr-3040	483	7	on	on	ADP
cblr-3040	483	8	the	the	DET
cblr-3040	483	9	"	"	PUNCT
cblr-3040	483	10	nonconsolidation	nonconsolidation	NOUN
cblr-3040	483	11	"	"	PUNCT
cblr-3040	483	12	issue	issue	NOUN
cblr-3040	483	13	,	,	PUNCT
cblr-3040	483	14	and	and	CCONJ
cblr-3040	483	15	,	,	PUNCT
cblr-3040	483	16	in	in	ADP
cblr-3040	483	17	particular	particular	ADJ
cblr-3040	483	18	,	,	PUNCT
cblr-3040	483	19	on	on	ADP
cblr-3040	483	20	not	not	PART
cblr-3040	483	21	merely	merely	ADV
cblr-3040	483	22	the	the	DET
cblr-3040	483	23	circumstances	circumstance	NOUN
cblr-3040	483	24	and	and	CCONJ
cblr-3040	483	25	temptations	temptation	NOUN
cblr-3040	483	26	that	that	PRON
cblr-3040	483	27	may	may	AUX
cblr-3040	483	28	have	have	AUX
cblr-3040	483	29	lead	lead	VERB
cblr-3040	483	30	enron	enron	PROPN
cblr-3040	483	31	management	management	NOUN
cblr-3040	483	32	to	to	PART
cblr-3040	483	33	break	break	VERB
cblr-3040	483	34	some	some	DET
cblr-3040	483	35	accounting	accounting	NOUN
cblr-3040	483	36	rules	rule	NOUN
cblr-3040	483	37	,	,	PUNCT
cblr-3040	483	38	but	but	CCONJ
cblr-3040	483	39	,	,	PUNCT
cblr-3040	483	40	more	more	ADV
cblr-3040	483	41	importantly	importantly	ADV
cblr-3040	483	42	,	,	PUNCT
cblr-3040	483	43	why	why	SCONJ
cblr-3040	483	44	the	the	DET
cblr-3040	483	45	applicable	applicable	ADJ
cblr-3040	483	46	rules	rule	NOUN
cblr-3040	483	47	were	be	AUX
cblr-3040	483	48	themselves	themselves	PRON
cblr-3040	483	49	inadequate	inadequate	ADJ
cblr-3040	483	50	.	.	PUNCT
cblr-3040	484	1	$	$	SYM
cblr-3040	484	2	105	105	NUM
cblr-3040	484	3	million	million	NUM
cblr-3040	484	4	total	total	NOUN
cblr-3040	484	5	)	)	PUNCT
cblr-3040	484	6	in	in	ADP
cblr-3040	484	7	1997	1997	NUM
cblr-3040	484	8	,	,	PUNCT
cblr-3040	484	9	by	by	ADP
cblr-3040	484	10	$	$	SYM
cblr-3040	484	11	133	133	NUM
cblr-3040	484	12	million	million	NUM
cblr-3040	484	13	(	(	PUNCT
cblr-3040	484	14	out	out	ADP
cblr-3040	484	15	of	of	ADP
cblr-3040	484	16	$	$	SYM
cblr-3040	484	17	703	703	NUM
cblr-3040	484	18	million	million	NUM
cblr-3040	484	19	total	total	NOUN
cblr-3040	484	20	)	)	PUNCT
cblr-3040	484	21	in	in	ADP
cblr-3040	484	22	1998	1998	NUM
cblr-3040	484	23	,	,	PUNCT
cblr-3040	484	24	by	by	ADP
cblr-3040	484	25	$	$	SYM
cblr-3040	484	26	153	153	NUM
cblr-3040	484	27	million	million	NUM
cblr-3040	484	28	(	(	PUNCT
cblr-3040	484	29	out	out	ADP
cblr-3040	484	30	of	of	ADP
cblr-3040	484	31	$	$	SYM
cblr-3040	484	32	893	893	NUM
cblr-3040	484	33	million	million	NUM
cblr-3040	484	34	total	total	NOUN
cblr-3040	484	35	)	)	PUNCT
cblr-3040	484	36	in	in	ADP
cblr-3040	484	37	1999	1999	NUM
cblr-3040	484	38	,	,	PUNCT
cblr-3040	484	39	and	and	CCONJ
cblr-3040	484	40	by	by	ADP
cblr-3040	484	41	$	$	SYM
cblr-3040	484	42	91	91	NUM
cblr-3040	484	43	million	million	NUM
cblr-3040	484	44	(	(	PUNCT
cblr-3040	484	45	out	out	ADP
cblr-3040	484	46	of	of	ADP
cblr-3040	484	47	$	$	SYM
cblr-3040	484	48	979	979	NUM
cblr-3040	484	49	million	million	NUM
cblr-3040	484	50	total	total	NOUN
cblr-3040	484	51	)	)	PUNCT
cblr-3040	484	52	in	in	ADP
cblr-3040	484	53	2000	2000	NUM
cblr-3040	484	54	.	.	PUNCT
cblr-3040	485	1	it	it	PRON
cblr-3040	485	2	also	also	ADV
cblr-3040	485	3	increased	increase	VERB
cblr-3040	485	4	enron	enron	PROPN
cblr-3040	485	5	's	's	PART
cblr-3040	485	6	reported	report	VERB
cblr-3040	485	7	debt	debt	NOUN
cblr-3040	485	8	by	by	ADP
cblr-3040	485	9	$	$	SYM
cblr-3040	485	10	711	711	NUM
cblr-3040	485	11	million	million	NUM
cblr-3040	485	12	in	in	ADP
cblr-3040	485	13	1997	1997	NUM
cblr-3040	485	14	,	,	PUNCT
cblr-3040	485	15	by	by	ADP
cblr-3040	485	16	$	$	SYM
cblr-3040	485	17	561	561	NUM
cblr-3040	485	18	million	million	NUM
cblr-3040	485	19	in	in	ADP
cblr-3040	485	20	1998	1998	NUM
cblr-3040	485	21	,	,	PUNCT
cblr-3040	485	22	by	by	ADP
cblr-3040	485	23	$	$	SYM
cblr-3040	485	24	685	685	NUM
cblr-3040	485	25	million	million	NUM
cblr-3040	485	26	in	in	ADP
cblr-3040	485	27	1999	1999	NUM
cblr-3040	485	28	,	,	PUNCT
cblr-3040	485	29	and	and	CCONJ
cblr-3040	485	30	by	by	ADP
cblr-3040	485	31	$	$	SYM
cblr-3040	485	32	628	628	NUM
cblr-3040	485	33	million	million	NUM
cblr-3040	485	34	in	in	ADP
cblr-3040	485	35	2000	2000	NUM
cblr-3040	485	36	.	.	PUNCT
cblr-3040	485	37	"	"	PUNCT
cblr-3040	486	1	i	i	PRON
cblr-3040	486	2	d.	d.	PROPN
cblr-3040	486	3	at	at	ADP
cblr-3040	486	4	21	21	NUM
cblr-3040	486	5	.	.	PUNCT
cblr-3040	486	6	84	84	NUM
cblr-3040	486	7	see	see	VERB
cblr-3040	486	8	powers	power	NOUN
cblr-3040	486	9	report	report	NOUN
cblr-3040	486	10	,	,	PUNCT
cblr-3040	486	11	supra	supra	PROPN
cblr-3040	486	12	note	note	NOUN
cblr-3040	486	13	4	4	NUM
cblr-3040	486	14	,	,	PUNCT
cblr-3040	486	15	at	at	ADP
cblr-3040	486	16	24	24	NUM
cblr-3040	486	17	-	-	SYM
cblr-3040	486	18	32	32	NUM
cblr-3040	486	19	(	(	PUNCT
cblr-3040	486	20	describing	describe	VERB
cblr-3040	486	21	several	several	ADJ
cblr-3040	486	22	such	such	ADJ
cblr-3040	486	23	transactions	transaction	NOUN
cblr-3040	486	24	and	and	CCONJ
cblr-3040	486	25	raising	raise	VERB
cblr-3040	486	26	several	several	ADJ
cblr-3040	486	27	issues	issue	NOUN
cblr-3040	486	28	as	as	ADP
cblr-3040	486	29	to	to	ADP
cblr-3040	486	30	potentially	potentially	ADV
cblr-3040	486	31	questionable	questionable	ADJ
cblr-3040	486	32	accounting	accounting	NOUN
cblr-3040	486	33	practices	practice	NOUN
cblr-3040	486	34	and	and	CCONJ
cblr-3040	486	35	possibly	possibly	ADV
cblr-3040	486	36	improper	improper	ADJ
cblr-3040	486	37	self	self	NOUN
cblr-3040	486	38	-	-	PUNCT
cblr-3040	486	39	dealing	dealing	NOUN
cblr-3040	486	40	by	by	ADP
cblr-3040	486	41	enron	enron	PROPN
cblr-3040	486	42	officers	officer	NOUN
cblr-3040	486	43	and	and	CCONJ
cblr-3040	486	44	employees	employee	NOUN
cblr-3040	486	45	)	)	PUNCT
cblr-3040	486	46	.	.	PUNCT
cblr-3040	487	1	"	"	PUNCT
cblr-3040	487	2	see	see	VERB
cblr-3040	487	3	,	,	PUNCT
cblr-3040	487	4	e.g.	e.g.	ADV
cblr-3040	487	5	,	,	PUNCT
cblr-3040	487	6	in	in	ADP
cblr-3040	487	7	re	re	PROPN
cblr-3040	487	8	enron	enron	PROPN
cblr-3040	487	9	corp	corp	PROPN
cblr-3040	487	10	.	.	PROPN
cblr-3040	487	11	securities	securities	PROPN
cblr-3040	487	12	,	,	PUNCT
cblr-3040	487	13	derivative	derivative	PROPN
cblr-3040	487	14	&	&	CCONJ
cblr-3040	487	15	"	"	PUNCT
cblr-3040	487	16	erisa	erisa	NOUN
cblr-3040	487	17	"	"	PUNCT
cblr-3040	487	18	litigation	litigation	NOUN
cblr-3040	487	19	,	,	PUNCT
cblr-3040	487	20	196	196	NUM
cblr-3040	487	21	f.	f.	PROPN
cblr-3040	487	22	supp	supp	PROPN
cblr-3040	487	23	.	.	PUNCT
cblr-3040	488	1	2d	2d	PROPN
cblr-3040	488	2	1375	1375	NUM
cblr-3040	488	3	(	(	PUNCT
cblr-3040	488	4	jud	jud	PROPN
cblr-3040	488	5	.	.	PROPN
cblr-3040	488	6	pan	pan	PROPN
cblr-3040	488	7	.	.	PROPN
cblr-3040	489	1	mult	mult	AUX
cblr-3040	489	2	.	.	PROPN
cblr-3040	489	3	lit	lit	PROPN
cblr-3040	489	4	.	.	PUNCT
cblr-3040	489	5	,	,	PUNCT
cblr-3040	489	6	2002	2002	NUM
cblr-3040	489	7	)	)	PUNCT
cblr-3040	489	8	(	(	PUNCT
cblr-3040	489	9	describing	describe	VERB
cblr-3040	489	10	consolidation	consolidation	NOUN
cblr-3040	489	11	and	and	CCONJ
cblr-3040	489	12	transfer	transfer	NOUN
cblr-3040	489	13	of	of	ADP
cblr-3040	489	14	numerous	numerous	ADJ
cblr-3040	489	15	actions	action	NOUN
cblr-3040	489	16	)	)	PUNCT
cblr-3040	489	17	;	;	PUNCT
cblr-3040	489	18	eichenwald	eichenwald	ADJ
cblr-3040	489	19	,	,	PUNCT
cblr-3040	489	20	supra	supra	PROPN
cblr-3040	489	21	note	note	NOUN
cblr-3040	489	22	77	77	NUM
cblr-3040	489	23	;	;	PUNCT
cblr-3040	489	24	prosecutors	prosecutor	NOUN
cblr-3040	489	25	move	move	VERB
cblr-3040	489	26	up	up	ADP
cblr-3040	489	27	the	the	DET
cblr-3040	489	28	enron	enron	PROPN
cblr-3040	489	29	food	food	NOUN
cblr-3040	489	30	chain	chain	NOUN
cblr-3040	489	31	,	,	PUNCT
cblr-3040	489	32	supra	supra	PROPN
cblr-3040	489	33	note	note	NOUN
cblr-3040	489	34	82	82	NUM
cblr-3040	489	35	.	.	PUNCT
cblr-3040	490	1	indeed	indeed	ADV
cblr-3040	490	2	,	,	PUNCT
cblr-3040	490	3	the	the	DET
cblr-3040	490	4	scope	scope	NOUN
cblr-3040	490	5	of	of	ADP
cblr-3040	490	6	enron	enron	PROPN
cblr-3040	490	7	civil	civil	ADJ
cblr-3040	490	8	litigation	litigation	NOUN
cblr-3040	490	9	has	have	AUX
cblr-3040	490	10	spawned	spawn	VERB
cblr-3040	490	11	such	such	ADJ
cblr-3040	490	12	publications	publication	NOUN
cblr-3040	490	13	as	as	ADP
cblr-3040	490	14	the	the	DET
cblr-3040	490	15	andrews	andrews	PROPN
cblr-3040	490	16	publications	publication	NOUN
cblr-3040	490	17	"	"	PUNCT
cblr-3040	490	18	enron	enron	PROPN
cblr-3040	490	19	litigation	litigation	PROPN
cblr-3040	490	20	reporter	reporter	NOUN
cblr-3040	490	21	.	.	PUNCT
cblr-3040	490	22	"	"	PUNCT
cblr-3040	491	1	see	see	VERB
cblr-3040	491	2	andrews	andrews	PROPN
cblr-3040	491	3	publications	publication	NOUN
cblr-3040	491	4	,	,	PUNCT
cblr-3040	491	5	catalog	catalog	NOUN
cblr-3040	491	6	,	,	PUNCT
cblr-3040	491	7	at	at	ADP
cblr-3040	491	8	http://www.andrewspub.com/rptr-desc.asp?pub	http://www.andrewspub.com/rptr-desc.asp?pub	NOUN
cblr-3040	491	9	=	=	NOUN
cblr-3040	491	10	enr	enr	PROPN
cblr-3040	491	11	.	.	PUNCT
cblr-3040	492	1	columbia	columbia	PROPN
cblr-3040	492	2	business	business	PROPN
cblr-3040	492	3	law	law	PROPN
cblr-3040	492	4	review	review	NOUN
cblr-3040	492	5	2	2	NUM
cblr-3040	492	6	.	.	PUNCT
cblr-3040	492	7	basic	basic	ADJ
cblr-3040	492	8	standards	standard	NOUN
cblr-3040	492	9	of	of	ADP
cblr-3040	492	10	gaap	gaap	NOUN
cblr-3040	492	11	accounting	account	VERB
cblr-3040	492	12	for	for	ADP
cblr-3040	492	13	investments	investment	NOUN
cblr-3040	492	14	in	in	ADP
cblr-3040	492	15	partnerships	partnership	NOUN
cblr-3040	492	16	under	under	ADP
cblr-3040	492	17	gaap	gaap	NOUN
cblr-3040	492	18	,	,	PUNCT
cblr-3040	492	19	a	a	DET
cblr-3040	492	20	corporation	corporation	NOUN
cblr-3040	492	21	such	such	ADJ
cblr-3040	492	22	as	as	ADP
cblr-3040	492	23	enron	enron	PROPN
cblr-3040	492	24	making	make	VERB
cblr-3040	492	25	an	an	DET
cblr-3040	492	26	investment	investment	NOUN
cblr-3040	492	27	in	in	ADP
cblr-3040	492	28	a	a	DET
cblr-3040	492	29	partnership	partnership	NOUN
cblr-3040	492	30	such	such	ADJ
cblr-3040	492	31	as	as	ADP
cblr-3040	492	32	jedi	jedi	PROPN
cblr-3040	492	33	i	i	PROPN
cblr-3040	492	34	in	in	ADP
cblr-3040	492	35	1997	1997	NUM
cblr-3040	492	36	had	have	VERB
cblr-3040	492	37	to	to	PART
cblr-3040	492	38	determine	determine	VERB
cblr-3040	492	39	which	which	PRON
cblr-3040	492	40	of	of	ADP
cblr-3040	492	41	the	the	DET
cblr-3040	492	42	following	follow	VERB
cblr-3040	492	43	three	three	NUM
cblr-3040	492	44	methods	method	NOUN
cblr-3040	492	45	was	be	AUX
cblr-3040	492	46	most	most	ADV
cblr-3040	492	47	appropriate	appropriate	ADJ
cblr-3040	492	48	in	in	ADP
cblr-3040	492	49	accounting	account	VERB
cblr-3040	492	50	for	for	ADP
cblr-3040	492	51	such	such	ADJ
cblr-3040	492	52	investment:86	investment:86	ADJ
cblr-3040	492	53	(	(	PUNCT
cblr-3040	492	54	i	i	NOUN
cblr-3040	492	55	)	)	PUNCT
cblr-3040	492	56	the	the	DET
cblr-3040	492	57	"	"	PUNCT
cblr-3040	492	58	cost	cost	NOUN
cblr-3040	492	59	"	"	PUNCT
cblr-3040	492	60	method	method	NOUN
cblr-3040	492	61	,	,	PUNCT
cblr-3040	492	62	typically	typically	ADV
cblr-3040	492	63	applied	apply	VERB
cblr-3040	492	64	to	to	ADP
cblr-3040	492	65	ownership	ownership	NOUN
cblr-3040	492	66	of	of	ADP
cblr-3040	492	67	less	less	ADJ
cblr-3040	492	68	than	than	ADP
cblr-3040	492	69	20	20	NUM
cblr-3040	492	70	percent	percent	NOUN
cblr-3040	492	71	of	of	ADP
cblr-3040	492	72	an	an	DET
cblr-3040	492	73	entity	entity	NOUN
cblr-3040	492	74	's	's	PART
cblr-3040	492	75	voting	voting	NOUN
cblr-3040	492	76	equity	equity	NOUN
cblr-3040	492	77	securities	security	NOUN
cblr-3040	492	78	,	,	PUNCT
cblr-3040	492	79	under	under	ADP
cblr-3040	492	80	which	which	PRON
cblr-3040	492	81	the	the	DET
cblr-3040	492	82	investment	investment	NOUN
cblr-3040	492	83	is	be	AUX
cblr-3040	492	84	initially	initially	ADV
cblr-3040	492	85	booked	book	VERB
cblr-3040	492	86	at	at	ADP
cblr-3040	492	87	cost	cost	NOUN
cblr-3040	492	88	and	and	CCONJ
cblr-3040	492	89	changes	change	NOUN
cblr-3040	492	90	in	in	ADP
cblr-3040	492	91	fair	fair	ADJ
cblr-3040	492	92	value	value	NOUN
cblr-3040	492	93	(	(	PUNCT
cblr-3040	492	94	if	if	SCONJ
cblr-3040	492	95	readily	readily	ADV
cblr-3040	492	96	determinable	determinable	ADJ
cblr-3040	492	97	)	)	PUNCT
cblr-3040	492	98	are	be	AUX
cblr-3040	492	99	reflected	reflect	VERB
cblr-3040	492	100	periodically	periodically	ADV
cblr-3040	492	101	(	(	PUNCT
cblr-3040	492	102	with	with	ADP
cblr-3040	492	103	only	only	ADV
cblr-3040	492	104	realized	realize	VERB
cblr-3040	492	105	gains	gain	NOUN
cblr-3040	492	106	and	and	CCONJ
cblr-3040	492	107	losses	loss	NOUN
cblr-3040	492	108	included	include	VERB
cblr-3040	492	109	in	in	ADP
cblr-3040	492	110	computing	compute	VERB
cblr-3040	492	111	income	income	NOUN
cblr-3040	492	112	and	and	CCONJ
cblr-3040	492	113	unrealized	unrealized	ADJ
cblr-3040	492	114	gains	gain	NOUN
cblr-3040	492	115	and	and	CCONJ
cblr-3040	492	116	losses	loss	NOUN
cblr-3040	492	117	reported	report	VERB
cblr-3040	492	118	as	as	ADP
cblr-3040	492	119	a	a	DET
cblr-3040	492	120	component	component	NOUN
cblr-3040	492	121	of	of	ADP
cblr-3040	492	122	stockholders	stockholder	NOUN
cblr-3040	492	123	'	'	PART
cblr-3040	492	124	equity	equity	NOUN
cblr-3040	492	125	)	)	PUNCT
cblr-3040	492	126	;	;	PUNCT
cblr-3040	492	127	if	if	SCONJ
cblr-3040	492	128	the	the	DET
cblr-3040	492	129	fair	fair	ADJ
cblr-3040	492	130	value	value	NOUN
cblr-3040	492	131	of	of	ADP
cblr-3040	492	132	the	the	DET
cblr-3040	492	133	investment	investment	NOUN
cblr-3040	492	134	is	be	AUX
cblr-3040	492	135	not	not	PART
cblr-3040	492	136	readily	readily	ADV
cblr-3040	492	137	determinable	determinable	ADJ
cblr-3040	492	138	,	,	PUNCT
cblr-3040	492	139	then	then	ADV
cblr-3040	492	140	it	it	PRON
cblr-3040	492	141	is	be	AUX
cblr-3040	492	142	carried	carry	VERB
cblr-3040	492	143	at	at	ADP
cblr-3040	492	144	"	"	PUNCT
cblr-3040	492	145	cost	cost	NOUN
cblr-3040	492	146	"	"	PUNCT
cblr-3040	492	147	;	;	PUNCT
cblr-3040	492	148	(	(	PUNCT
cblr-3040	492	149	ii	ii	NOUN
cblr-3040	492	150	)	)	PUNCT
cblr-3040	492	151	the	the	DET
cblr-3040	492	152	"	"	PUNCT
cblr-3040	492	153	equity	equity	NOUN
cblr-3040	492	154	"	"	PUNCT
cblr-3040	492	155	method	method	NOUN
cblr-3040	492	156	,	,	PUNCT
cblr-3040	492	157	typically	typically	ADV
cblr-3040	492	158	applied	apply	VERB
cblr-3040	492	159	to	to	ADP
cblr-3040	492	160	ownership	ownership	NOUN
cblr-3040	492	161	of	of	ADP
cblr-3040	492	162	between	between	ADP
cblr-3040	492	163	20	20	NUM
cblr-3040	492	164	percent	percent	NOUN
cblr-3040	492	165	and	and	CCONJ
cblr-3040	492	166	50	50	NUM
cblr-3040	492	167	percent	percent	NOUN
cblr-3040	492	168	of	of	ADP
cblr-3040	492	169	the	the	DET
cblr-3040	492	170	entity	entity	NOUN
cblr-3040	492	171	's	's	PART
cblr-3040	492	172	voting	voting	NOUN
cblr-3040	492	173	equity	equity	NOUN
cblr-3040	492	174	securities	security	NOUN
cblr-3040	492	175	,	,	PUNCT
cblr-3040	492	176	under	under	ADP
cblr-3040	492	177	which	which	PRON
cblr-3040	492	178	(	(	PUNCT
cblr-3040	492	179	a	a	X
cblr-3040	492	180	)	)	PUNCT
cblr-3040	492	181	the	the	DET
cblr-3040	492	182	investment	investment	NOUN
cblr-3040	492	183	is	be	AUX
cblr-3040	492	184	initially	initially	ADV
cblr-3040	492	185	recorded	record	VERB
cblr-3040	492	186	at	at	ADP
cblr-3040	492	187	cost	cost	NOUN
cblr-3040	492	188	,	,	PUNCT
cblr-3040	492	189	and	and	CCONJ
cblr-3040	492	190	subsequently	subsequently	ADV
cblr-3040	492	191	increased	increase	VERB
cblr-3040	492	192	by	by	ADP
cblr-3040	492	193	the	the	DET
cblr-3040	492	194	investing	investing	NOUN
cblr-3040	492	195	company	company	NOUN
cblr-3040	492	196	's	's	PART
cblr-3040	492	197	allocable	allocable	ADJ
cblr-3040	492	198	share	share	NOUN
cblr-3040	492	199	of	of	ADP
cblr-3040	492	200	the	the	DET
cblr-3040	492	201	entity	entity	NOUN
cblr-3040	492	202	's	's	PART
cblr-3040	492	203	earnings	earning	NOUN
cblr-3040	492	204	and	and	CCONJ
cblr-3040	492	205	decreased	decrease	VERB
cblr-3040	492	206	by	by	ADP
cblr-3040	492	207	its	its	PRON
cblr-3040	492	208	share	share	NOUN
cblr-3040	492	209	of	of	ADP
cblr-3040	492	210	the	the	DET
cblr-3040	492	211	entity	entity	NOUN
cblr-3040	492	212	's	's	PART
cblr-3040	492	213	losses	loss	NOUN
cblr-3040	492	214	,	,	PUNCT
cblr-3040	492	215	as	as	ADV
cblr-3040	492	216	well	well	ADV
cblr-3040	492	217	as	as	ADP
cblr-3040	492	218	by	by	ADP
cblr-3040	492	219	dividend	dividend	NOUN
cblr-3040	492	220	distributions	distribution	NOUN
cblr-3040	492	221	to	to	ADP
cblr-3040	492	222	the	the	DET
cblr-3040	492	223	investing	investing	NOUN
cblr-3040	492	224	entity	entity	NOUN
cblr-3040	492	225	and	and	CCONJ
cblr-3040	492	226	(	(	PUNCT
cblr-3040	492	227	b	b	NOUN
cblr-3040	492	228	)	)	PUNCT
cblr-3040	492	229	various	various	ADJ
cblr-3040	492	230	other	other	ADJ
cblr-3040	492	231	adjustments	adjustment	NOUN
cblr-3040	492	232	(	(	PUNCT
cblr-3040	492	233	such	such	ADJ
cblr-3040	492	234	as	as	ADP
cblr-3040	492	235	elimination	elimination	NOUN
cblr-3040	492	236	of	of	ADP
cblr-3040	492	237	intercompany	intercompany	NOUN
cblr-3040	492	238	gains	gain	NOUN
cblr-3040	492	239	and	and	CCONJ
cblr-3040	492	240	losses	loss	NOUN
cblr-3040	492	241	and	and	CCONJ
cblr-3040	492	242	amortization	amortization	NOUN
cblr-3040	492	243	of	of	ADP
cblr-3040	492	244	the	the	DET
cblr-3040	492	245	excess	excess	NOUN
cblr-3040	492	246	of	of	ADP
cblr-3040	492	247	the	the	DET
cblr-3040	492	248	cost	cost	NOUN
cblr-3040	492	249	of	of	ADP
cblr-3040	492	250	the	the	DET
cblr-3040	492	251	investment	investment	NOUN
cblr-3040	492	252	over	over	ADP
cblr-3040	492	253	the	the	DET
cblr-3040	492	254	investing	invest	VERB
cblr-3040	492	255	company	company	NOUN
cblr-3040	492	256	's	's	PART
cblr-3040	492	257	interest	interest	NOUN
cblr-3040	492	258	in	in	ADP
cblr-3040	492	259	the	the	DET
cblr-3040	492	260	underlying	underlie	VERB
cblr-3040	492	261	equity	equity	NOUN
cblr-3040	492	262	in	in	ADP
cblr-3040	492	263	the	the	DET
cblr-3040	492	264	"	"	PUNCT
cblr-3040	492	265	investee	investee	NOUN
cblr-3040	492	266	"	"	PUNCT
cblr-3040	492	267	entity	entity	NOUN
cblr-3040	492	268	's	's	PART
cblr-3040	492	269	net	net	ADJ
cblr-3040	492	270	assets	asset	NOUN
cblr-3040	492	271	)	)	PUNCT
cblr-3040	492	272	are	be	AUX
cblr-3040	492	273	made	make	VERB
cblr-3040	492	274	in	in	ADP
cblr-3040	492	275	a	a	DET
cblr-3040	492	276	manner	manner	NOUN
cblr-3040	492	277	similar	similar	ADJ
cblr-3040	492	278	to	to	ADP
cblr-3040	492	279	those	those	PRON
cblr-3040	492	280	required	require	VERB
cblr-3040	492	281	in	in	ADP
cblr-3040	492	282	consolidated	consolidated	ADJ
cblr-3040	492	283	financial	financial	ADJ
cblr-3040	492	284	statements	statement	NOUN
cblr-3040	492	285	;	;	PUNCT
cblr-3040	492	286	or	or	CCONJ
cblr-3040	492	287	(	(	PUNCT
cblr-3040	492	288	iii	iii	X
cblr-3040	492	289	)	)	PUNCT
cblr-3040	492	290	the	the	DET
cblr-3040	492	291	"	"	PUNCT
cblr-3040	492	292	consolidation	consolidation	NOUN
cblr-3040	492	293	"	"	PUNCT
cblr-3040	492	294	method	method	NOUN
cblr-3040	492	295	,	,	PUNCT
cblr-3040	492	296	typically	typically	ADV
cblr-3040	492	297	applied	apply	VERB
cblr-3040	492	298	to	to	ADP
cblr-3040	492	299	ownership	ownership	NOUN
cblr-3040	492	300	of	of	ADP
cblr-3040	492	301	over	over	ADP
cblr-3040	492	302	50	50	NUM
cblr-3040	492	303	percent	percent	NOUN
cblr-3040	492	304	of	of	ADP
cblr-3040	492	305	the	the	DET
cblr-3040	492	306	entity	entity	NOUN
cblr-3040	492	307	's	's	PART
cblr-3040	492	308	voting	voting	NOUN
cblr-3040	492	309	equity	equity	NOUN
cblr-3040	492	310	securities	security	NOUN
cblr-3040	492	311	,	,	PUNCT
cblr-3040	492	312	under	under	ADP
cblr-3040	492	313	which	which	PRON
cblr-3040	492	314	the	the	DET
cblr-3040	492	315	income	income	NOUN
cblr-3040	492	316	,	,	PUNCT
cblr-3040	492	317	loss	loss	NOUN
cblr-3040	492	318	,	,	PUNCT
cblr-3040	492	319	86	86	NUM
cblr-3040	492	320	see	see	VERB
cblr-3040	492	321	david	david	PROPN
cblr-3040	492	322	r.	r.	PROPN
cblr-3040	492	323	frazier	frazier	PROPN
cblr-3040	492	324	et	et	PROPN
cblr-3040	492	325	al	al	PROPN
cblr-3040	492	326	.	.	PROPN
cblr-3040	492	327	,	,	PUNCT
cblr-3040	492	328	guide	guide	VERB
cblr-3040	492	329	to	to	ADP
cblr-3040	492	330	gaap	gaap	NOUN
cblr-3040	492	331	,	,	PUNCT
cblr-3040	492	332	8.100	8.100	NUM
cblr-3040	492	333	-	-	SYM
cblr-3040	492	334	8.202	8.202	NUM
cblr-3040	492	335	,	,	PUNCT
cblr-3040	492	336	19.200	19.200	NUM
cblr-3040	492	337	,	,	PUNCT
cblr-3040	492	338	34.100	34.100	NUM
cblr-3040	492	339	(	(	PUNCT
cblr-3040	492	340	2d	2d	NUM
cblr-3040	492	341	ed	ed	NOUN
cblr-3040	492	342	.	.	PROPN
cblr-3040	492	343	1997	1997	NUM
cblr-3040	492	344	)	)	PUNCT
cblr-3040	493	1	[	[	X
cblr-3040	493	2	hereinafter	hereinafter	NOUN
cblr-3040	493	3	guide	guide	NOUN
cblr-3040	493	4	to	to	ADP
cblr-3040	493	5	gaap	gaap	NOUN
cblr-3040	493	6	]	]	PUNCT
cblr-3040	493	7	.	.	PUNCT
cblr-3040	494	1	[	[	X
cblr-3040	494	2	vol	vol	NOUN
cblr-3040	494	3	.	.	PUNCT
cblr-3040	494	4	2003	2003	NUM
cblr-3040	494	5	no	no	NOUN
cblr-3040	494	6	.	.	PUNCT
cblr-3040	495	1	1:35	1:35	NUM
cblr-3040	495	2	]	]	PUNCT
cblr-3040	495	3	stopping	stop	VERB
cblr-3040	495	4	enron	enron	PROPN
cblr-3040	495	5	end	end	NOUN
cblr-3040	495	6	-	-	PUNCT
cblr-3040	495	7	runs	run	NOUN
cblr-3040	495	8	and	and	CCONJ
cblr-3040	495	9	other	other	ADJ
cblr-3040	495	10	trick	trick	NOUN
cblr-3040	495	11	plays	play	VERB
cblr-3040	495	12	75	75	NUM
cblr-3040	495	13	assets	asset	NOUN
cblr-3040	495	14	and	and	CCONJ
cblr-3040	495	15	liabilities	liability	NOUN
cblr-3040	495	16	of	of	ADP
cblr-3040	495	17	the	the	DET
cblr-3040	495	18	entity	entity	NOUN
cblr-3040	495	19	are	be	AUX
cblr-3040	495	20	included	include	VERB
cblr-3040	495	21	in	in	ADP
cblr-3040	495	22	the	the	DET
cblr-3040	495	23	investing	investing	NOUN
cblr-3040	495	24	company	company	NOUN
cblr-3040	495	25	's	's	PART
cblr-3040	495	26	financial	financial	ADJ
cblr-3040	495	27	statements	statement	NOUN
cblr-3040	495	28	.	.	PUNCT
cblr-3040	496	1	s	s	VERB
cblr-3040	496	2	selection	selection	NOUN
cblr-3040	496	3	of	of	ADP
cblr-3040	496	4	the	the	DET
cblr-3040	496	5	appropriate	appropriate	ADJ
cblr-3040	496	6	method	method	NOUN
cblr-3040	496	7	might	might	AUX
cblr-3040	496	8	often	often	ADV
cblr-3040	496	9	be	be	AUX
cblr-3040	496	10	made	make	VERB
cblr-3040	496	11	by	by	ADP
cblr-3040	496	12	reference	reference	NOUN
cblr-3040	496	13	to	to	ADP
cblr-3040	496	14	the	the	DET
cblr-3040	496	15	above	above	ADV
cblr-3040	496	16	-	-	PUNCT
cblr-3040	496	17	described	describe	VERB
cblr-3040	496	18	percentages	percentage	NOUN
cblr-3040	496	19	of	of	ADP
cblr-3040	496	20	ownership	ownership	NOUN
cblr-3040	496	21	of	of	ADP
cblr-3040	496	22	voting	vote	VERB
cblr-3040	496	23	equity	equity	NOUN
cblr-3040	496	24	securities	security	NOUN
cblr-3040	496	25	,	,	PUNCT
cblr-3040	496	26	but	but	CCONJ
cblr-3040	496	27	those	those	DET
cblr-3040	496	28	percentages	percentage	NOUN
cblr-3040	496	29	did	do	AUX
cblr-3040	496	30	not	not	PART
cblr-3040	496	31	represent	represent	VERB
cblr-3040	496	32	hard	hard	ADJ
cblr-3040	496	33	and	and	CCONJ
cblr-3040	496	34	fast	fast	ADJ
cblr-3040	496	35	rules	rule	NOUN
cblr-3040	496	36	.	.	PUNCT
cblr-3040	497	1	thus	thus	ADV
cblr-3040	497	2	,	,	PUNCT
cblr-3040	497	3	the	the	DET
cblr-3040	497	4	equity	equity	NOUN
cblr-3040	497	5	method	method	NOUN
cblr-3040	497	6	,	,	PUNCT
cblr-3040	497	7	rather	rather	ADV
cblr-3040	497	8	than	than	ADP
cblr-3040	497	9	the	the	DET
cblr-3040	497	10	cost	cost	NOUN
cblr-3040	497	11	method	method	NOUN
cblr-3040	497	12	,	,	PUNCT
cblr-3040	497	13	could	could	AUX
cblr-3040	497	14	have	have	AUX
cblr-3040	497	15	been	be	AUX
cblr-3040	497	16	in	in	ADP
cblr-3040	497	17	order	order	NOUN
cblr-3040	497	18	even	even	ADV
cblr-3040	497	19	if	if	SCONJ
cblr-3040	497	20	the	the	DET
cblr-3040	497	21	investing	invest	VERB
cblr-3040	497	22	company	company	NOUN
cblr-3040	497	23	's	's	PART
cblr-3040	497	24	ownership	ownership	NOUN
cblr-3040	497	25	in	in	ADP
cblr-3040	497	26	the	the	DET
cblr-3040	497	27	purported	purport	VERB
cblr-3040	497	28	offbalance	offbalance	NOUN
cblr-3040	497	29	sheet	sheet	NOUN
cblr-3040	497	30	partnership	partnership	NOUN
cblr-3040	497	31	(	(	PUNCT
cblr-3040	497	32	the	the	DET
cblr-3040	497	33	"	"	PUNCT
cblr-3040	497	34	investee	investee	NOUN
cblr-3040	497	35	"	"	PUNCT
cblr-3040	497	36	)	)	PUNCT
cblr-3040	497	37	were	be	AUX
cblr-3040	497	38	less	less	ADJ
cblr-3040	497	39	than	than	ADP
cblr-3040	497	40	20	20	NUM
cblr-3040	497	41	percent	percent	NOUN
cblr-3040	497	42	in	in	ADP
cblr-3040	497	43	cases	case	NOUN
cblr-3040	497	44	where	where	SCONJ
cblr-3040	497	45	the	the	DET
cblr-3040	497	46	investing	investing	NOUN
cblr-3040	497	47	company	company	NOUN
cblr-3040	497	48	had	have	VERB
cblr-3040	497	49	"	"	PUNCT
cblr-3040	497	50	the	the	DET
cblr-3040	497	51	ability	ability	NOUN
cblr-3040	497	52	to	to	PART
cblr-3040	497	53	significantly	significantly	ADV
cblr-3040	497	54	influence	influence	VERB
cblr-3040	497	55	the	the	DET
cblr-3040	497	56	investee	investee	NOUN
cblr-3040	497	57	's	's	PART
cblr-3040	497	58	financial	financial	ADJ
cblr-3040	497	59	and	and	CCONJ
cblr-3040	497	60	operating	operating	NOUN
cblr-3040	497	61	policies	policy	NOUN
cblr-3040	497	62	.	.	PUNCT
cblr-3040	498	1	8	8	NUM
cblr-3040	498	2	8	8	NUM
cblr-3040	498	3	similarly	similarly	ADV
cblr-3040	498	4	,	,	PUNCT
cblr-3040	498	5	even	even	ADV
cblr-3040	498	6	if	if	SCONJ
cblr-3040	498	7	the	the	DET
cblr-3040	498	8	reporting	reporting	NOUN
cblr-3040	498	9	/	/	SYM
cblr-3040	498	10	investing	invest	VERB
cblr-3040	498	11	company	company	NOUN
cblr-3040	498	12	's	's	PART
cblr-3040	498	13	ownership	ownership	NOUN
cblr-3040	498	14	of	of	ADP
cblr-3040	498	15	voting	vote	VERB
cblr-3040	498	16	equity	equity	NOUN
cblr-3040	498	17	in	in	ADP
cblr-3040	498	18	the	the	DET
cblr-3040	498	19	investee	investee	NOUN
cblr-3040	498	20	was	be	AUX
cblr-3040	498	21	not	not	PART
cblr-3040	498	22	more	more	ADJ
cblr-3040	498	23	than	than	ADP
cblr-3040	498	24	50	50	NUM
cblr-3040	498	25	percent	percent	NOUN
cblr-3040	498	26	,	,	PUNCT
cblr-3040	498	27	"	"	PUNCT
cblr-3040	498	28	consolidation	consolidation	NOUN
cblr-3040	498	29	"	"	PUNCT
cblr-3040	498	30	may	may	AUX
cblr-3040	498	31	have	have	AUX
cblr-3040	498	32	been	be	AUX
cblr-3040	498	33	in	in	ADP
cblr-3040	498	34	order	order	NOUN
cblr-3040	498	35	if	if	SCONJ
cblr-3040	498	36	the	the	DET
cblr-3040	498	37	investing	investing	NOUN
cblr-3040	498	38	company	company	NOUN
cblr-3040	498	39	otherwise	otherwise	ADV
cblr-3040	498	40	owned	own	VERB
cblr-3040	498	41	a	a	DET
cblr-3040	498	42	"	"	PUNCT
cblr-3040	498	43	controlling	control	VERB
cblr-3040	498	44	financial	financial	ADJ
cblr-3040	498	45	interest	interest	NOUN
cblr-3040	498	46	"	"	PUNCT
cblr-3040	498	47	in	in	ADP
cblr-3040	498	48	the	the	DET
cblr-3040	498	49	voting	voting	NOUN
cblr-3040	498	50	equity	equity	NOUN
cblr-3040	498	51	of	of	ADP
cblr-3040	498	52	the	the	DET
cblr-3040	498	53	investee	investee	NOUN
cblr-3040	498	54	entity	entity	NOUN
cblr-3040	498	55	.	.	PUNCT
cblr-3040	499	1	conversely	conversely	ADV
cblr-3040	499	2	,	,	PUNCT
cblr-3040	499	3	it	it	PRON
cblr-3040	499	4	was	be	AUX
cblr-3040	499	5	possible	possible	ADJ
cblr-3040	499	6	for	for	SCONJ
cblr-3040	499	7	consolidation	consolidation	NOUN
cblr-3040	499	8	to	to	PART
cblr-3040	499	9	be	be	AUX
cblr-3040	499	10	avoided	avoid	VERB
cblr-3040	499	11	despite	despite	SCONJ
cblr-3040	499	12	majority	majority	NOUN
cblr-3040	499	13	ownership	ownership	NOUN
cblr-3040	499	14	of	of	ADP
cblr-3040	499	15	voting	vote	VERB
cblr-3040	499	16	equity	equity	NOUN
cblr-3040	499	17	in	in	ADP
cblr-3040	499	18	special	special	ADJ
cblr-3040	499	19	circumstances	circumstance	NOUN
cblr-3040	499	20	under	under	ADP
cblr-3040	499	21	which	which	PRON
cblr-3040	499	22	such	such	ADJ
cblr-3040	499	23	ownership	ownership	NOUN
cblr-3040	499	24	did	do	AUX
cblr-3040	499	25	not	not	PART
cblr-3040	499	26	in	in	ADP
cblr-3040	499	27	actuality	actuality	NOUN
cblr-3040	499	28	represent	represent	VERB
cblr-3040	499	29	a	a	DET
cblr-3040	499	30	"	"	PUNCT
cblr-3040	499	31	controlling	control	VERB
cblr-3040	499	32	"	"	PUNCT
cblr-3040	499	33	financial	financial	ADJ
cblr-3040	499	34	interest.89	interest.89	NOUN
cblr-3040	499	35	nevertheless	nevertheless	ADV
cblr-3040	499	36	,	,	PUNCT
cblr-3040	499	37	once	once	ADV
cblr-3040	499	38	outside	outside	ADP
cblr-3040	499	39	the	the	DET
cblr-3040	499	40	simplistic	simplistic	ADJ
cblr-3040	499	41	realm	realm	NOUN
cblr-3040	499	42	of	of	ADP
cblr-3040	499	43	clear	clear	ADJ
cblr-3040	499	44	majority	majority	NOUN
cblr-3040	499	45	voting	voting	NOUN
cblr-3040	499	46	control	control	NOUN
cblr-3040	499	47	in	in	ADP
cblr-3040	499	48	a	a	DET
cblr-3040	499	49	corporate	corporate	ADJ
cblr-3040	499	50	setting	setting	NOUN
cblr-3040	499	51	,	,	PUNCT
cblr-3040	499	52	the	the	DET
cblr-3040	499	53	waters	water	NOUN
cblr-3040	499	54	were	be	AUX
cblr-3040	499	55	quite	quite	ADV
cblr-3040	499	56	murky	murky	ADJ
cblr-3040	499	57	,	,	PUNCT
cblr-3040	499	58	leaving	leave	VERB
cblr-3040	499	59	room	room	NOUN
cblr-3040	499	60	for	for	ADP
cblr-3040	499	61	varied	varied	ADJ
cblr-3040	499	62	interpretations	interpretation	NOUN
cblr-3040	499	63	and	and	CCONJ
cblr-3040	499	64	ultimately	ultimately	ADV
cblr-3040	499	65	abuse	abuse	VERB
cblr-3040	499	66	.	.	PUNCT
cblr-3040	499	67	"	"	PUNCT
cblr-3040	500	1	87	87	NUM
cblr-3040	501	1	i	i	PRON
cblr-3040	501	2	d.	d.	PROPN
cblr-3040	501	3	at	at	ADP
cblr-3040	501	4	19.100	19.100	NUM
cblr-3040	501	5	.	.	PUNCT
cblr-3040	502	1	the	the	DET
cblr-3040	502	2	"	"	PUNCT
cblr-3040	502	3	equity	equity	NOUN
cblr-3040	502	4	method	method	NOUN
cblr-3040	502	5	"	"	PUNCT
cblr-3040	502	6	has	have	AUX
cblr-3040	502	7	been	be	AUX
cblr-3040	502	8	called	call	VERB
cblr-3040	502	9	"	"	PUNCT
cblr-3040	502	10	one	one	NUM
cblr-3040	502	11	-	-	PUNCT
cblr-3040	502	12	line	line	NOUN
cblr-3040	502	13	consolidation	consolidation	NOUN
cblr-3040	502	14	.	.	PUNCT
cblr-3040	502	15	"	"	PUNCT
cblr-3040	503	1	this	this	PRON
cblr-3040	503	2	is	be	AUX
cblr-3040	503	3	because	because	SCONJ
cblr-3040	503	4	an	an	DET
cblr-3040	503	5	investment	investment	NOUN
cblr-3040	503	6	accounted	account	VERB
cblr-3040	503	7	for	for	ADP
cblr-3040	503	8	under	under	ADP
cblr-3040	503	9	the	the	DET
cblr-3040	503	10	equity	equity	NOUN
cblr-3040	503	11	method	method	NOUN
cblr-3040	503	12	is	be	AUX
cblr-3040	503	13	shown	show	VERB
cblr-3040	503	14	on	on	ADP
cblr-3040	503	15	the	the	DET
cblr-3040	503	16	investing	invest	VERB
cblr-3040	503	17	company	company	NOUN
cblr-3040	503	18	's	's	PART
cblr-3040	503	19	balance	balance	NOUN
cblr-3040	503	20	sheet	sheet	NOUN
cblr-3040	503	21	as	as	SCONJ
cblr-3040	503	22	a	a	DET
cblr-3040	503	23	single	single	ADJ
cblr-3040	503	24	amount	amount	NOUN
cblr-3040	503	25	,	,	PUNCT
cblr-3040	503	26	earnings	earning	NOUN
cblr-3040	503	27	and	and	CCONJ
cblr-3040	503	28	losses	loss	NOUN
cblr-3040	503	29	from	from	ADP
cblr-3040	503	30	the	the	DET
cblr-3040	503	31	investment	investment	NOUN
cblr-3040	503	32	are	be	AUX
cblr-3040	503	33	shown	show	VERB
cblr-3040	503	34	as	as	ADP
cblr-3040	503	35	a	a	DET
cblr-3040	503	36	single	single	ADJ
cblr-3040	503	37	amount	amount	NOUN
cblr-3040	503	38	in	in	ADP
cblr-3040	503	39	the	the	DET
cblr-3040	503	40	investing	investing	NOUN
cblr-3040	503	41	company	company	NOUN
cblr-3040	503	42	's	's	PART
cblr-3040	503	43	net	net	ADJ
cblr-3040	503	44	income	income	NOUN
cblr-3040	503	45	,	,	PUNCT
cblr-3040	503	46	and	and	CCONJ
cblr-3040	503	47	the	the	DET
cblr-3040	503	48	investing	invest	VERB
cblr-3040	503	49	company	company	NOUN
cblr-3040	503	50	's	's	PART
cblr-3040	503	51	net	net	ADJ
cblr-3040	503	52	income	income	NOUN
cblr-3040	503	53	and	and	CCONJ
cblr-3040	503	54	equity	equity	NOUN
cblr-3040	503	55	at	at	ADP
cblr-3040	503	56	the	the	DET
cblr-3040	503	57	end	end	NOUN
cblr-3040	503	58	of	of	ADP
cblr-3040	503	59	a	a	DET
cblr-3040	503	60	reporting	reporting	NOUN
cblr-3040	503	61	period	period	NOUN
cblr-3040	503	62	are	be	AUX
cblr-3040	503	63	generally	generally	ADV
cblr-3040	503	64	the	the	DET
cblr-3040	503	65	same	same	ADJ
cblr-3040	503	66	as	as	SCONJ
cblr-3040	503	67	would	would	AUX
cblr-3040	503	68	be	be	AUX
cblr-3040	503	69	the	the	DET
cblr-3040	503	70	case	case	NOUN
cblr-3040	503	71	under	under	ADP
cblr-3040	503	72	the	the	DET
cblr-3040	503	73	"	"	PUNCT
cblr-3040	503	74	consolidation	consolidation	NOUN
cblr-3040	503	75	"	"	PUNCT
cblr-3040	503	76	method	method	NOUN
cblr-3040	503	77	.	.	PUNCT
cblr-3040	504	1	i	i	PRON
cblr-3040	504	2	d.	d.	PROPN
cblr-3040	504	3	88	88	NUM
cblr-3040	505	1	i	i	PRON
cblr-3040	505	2	d.	d.	PROPN
cblr-3040	505	3	89	89	NUM
cblr-3040	506	1	i	i	PRON
cblr-3040	506	2	d.	d.	PROPN
cblr-3040	506	3	at	at	ADP
cblr-3040	506	4	8.200	8.200	NUM
cblr-3040	506	5	,	,	PUNCT
cblr-3040	506	6	8.201	8.201	NUM
cblr-3040	506	7	(	(	PUNCT
cblr-3040	506	8	based	base	VERB
cblr-3040	506	9	on	on	ADP
cblr-3040	506	10	principles	principle	NOUN
cblr-3040	506	11	from	from	ADP
cblr-3040	506	12	arb	arb	PROPN
cblr-3040	506	13	no	no	NOUN
cblr-3040	506	14	.	.	PROPN
cblr-3040	506	15	51	51	NUM
cblr-3040	506	16	,	,	PUNCT
cblr-3040	506	17	infra	infra	NOUN
cblr-3040	506	18	note	note	VERB
cblr-3040	506	19	93	93	NUM
cblr-3040	506	20	,	,	PUNCT
cblr-3040	506	21	which	which	PRON
cblr-3040	506	22	states	state	NOUN
cblr-3040	506	23	,	,	PUNCT
cblr-3040	506	24	inter	inter	PROPN
cblr-3040	506	25	alia	alia	NOUN
cblr-3040	506	26	,	,	PUNCT
cblr-3040	506	27	that	that	SCONJ
cblr-3040	506	28	"	"	PUNCT
cblr-3040	506	29	the	the	DET
cblr-3040	506	30	usual	usual	ADJ
cblr-3040	506	31	condition	condition	NOUN
cblr-3040	506	32	for	for	ADP
cblr-3040	506	33	a	a	DET
cblr-3040	506	34	controlling	control	VERB
cblr-3040	506	35	financial	financial	ADJ
cblr-3040	506	36	interest	interest	NOUN
cblr-3040	506	37	is	be	AUX
cblr-3040	506	38	ownership	ownership	NOUN
cblr-3040	506	39	of	of	ADP
cblr-3040	506	40	a	a	DET
cblr-3040	506	41	majority	majority	NOUN
cblr-3040	506	42	voting	voting	NOUN
cblr-3040	506	43	interest	interest	NOUN
cblr-3040	506	44	"	"	PUNCT
cblr-3040	506	45	)	)	PUNCT
cblr-3040	506	46	.	.	PUNCT
cblr-3040	507	1	"	"	PUNCT
cblr-3040	507	2	8	8	NUM
cblr-3040	507	3	in	in	ADP
cblr-3040	507	4	commenting	comment	VERB
cblr-3040	507	5	in	in	ADP
cblr-3040	507	6	june	june	PROPN
cblr-3040	507	7	2002	2002	NUM
cblr-3040	507	8	on	on	ADP
cblr-3040	507	9	the	the	DET
cblr-3040	507	10	then	then	ADV
cblr-3040	507	11	state	state	NOUN
cblr-3040	507	12	of	of	ADP
cblr-3040	507	13	gaap	gaap	PROPN
cblr-3040	507	14	in	in	ADP
cblr-3040	507	15	this	this	DET
cblr-3040	507	16	area	area	NOUN
cblr-3040	507	17	,	,	PUNCT
cblr-3040	507	18	fasb	fasb	NOUN
cblr-3040	507	19	observed	observe	VERB
cblr-3040	507	20	:	:	PUNCT
cblr-3040	507	21	enron	enron	PROPN
cblr-3040	507	22	applied	apply	VERB
cblr-3040	507	23	the	the	DET
cblr-3040	507	24	"	"	PUNCT
cblr-3040	507	25	equity	equity	NOUN
cblr-3040	507	26	method	method	NOUN
cblr-3040	507	27	"	"	PUNCT
cblr-3040	507	28	of	of	ADP
cblr-3040	507	29	accounting	account	VERB
cblr-3040	507	30	for	for	ADP
cblr-3040	507	31	its	its	PRON
cblr-3040	507	32	investment	investment	NOUN
cblr-3040	507	33	in	in	ADP
cblr-3040	507	34	jedi	jedi	PROPN
cblr-3040	507	35	i	i	PROPN
cblr-3040	507	36	as	as	ADP
cblr-3040	507	37	a	a	DET
cblr-3040	507	38	50	50	NUM
cblr-3040	507	39	percent	percent	NOUN
cblr-3040	507	40	owner	owner	NOUN
cblr-3040	507	41	from	from	ADP
cblr-3040	507	42	its	its	PRON
cblr-3040	507	43	inception	inception	NOUN
cblr-3040	507	44	in	in	ADP
cblr-3040	507	45	1993	1993	NUM
cblr-3040	507	46	,	,	PUNCT
cblr-3040	507	47	and	and	CCONJ
cblr-3040	507	48	,	,	PUNCT
cblr-3040	507	49	prior	prior	ADV
cblr-3040	507	50	to	to	ADP
cblr-3040	507	51	the	the	DET
cblr-3040	507	52	2001	2001	NUM
cblr-3040	507	53	"	"	PUNCT
cblr-3040	507	54	restatement	restatement	NOUN
cblr-3040	507	55	,	,	PUNCT
cblr-3040	507	56	"	"	PUNCT
cblr-3040	507	57	continued	continue	VERB
cblr-3040	507	58	that	that	DET
cblr-3040	507	59	accounting	accounting	NOUN
cblr-3040	507	60	method	method	NOUN
cblr-3040	507	61	after	after	ADP
cblr-3040	507	62	chewco	chewco	NOUN
cblr-3040	507	63	's	's	PART
cblr-3040	507	64	acquisition	acquisition	NOUN
cblr-3040	507	65	of	of	ADP
cblr-3040	507	66	the	the	DET
cblr-3040	507	67	calpers	calpers	PROPN
cblr-3040	507	68	interest	interest	NOUN
cblr-3040	507	69	in	in	ADP
cblr-3040	507	70	1997	1997	NUM
cblr-3040	507	71	.	.	PUNCT
cblr-3040	508	1	11	11	NUM
cblr-3040	508	2	although	although	SCONJ
cblr-3040	508	3	the	the	DET
cblr-3040	508	4	equity	equity	NOUN
cblr-3040	508	5	method	method	NOUN
cblr-3040	508	6	has	have	VERB
cblr-3040	508	7	elements	element	NOUN
cblr-3040	508	8	of	of	ADP
cblr-3040	508	9	"	"	PUNCT
cblr-3040	508	10	consolidation	consolidation	NOUN
cblr-3040	508	11	,	,	PUNCT
cblr-3040	508	12	"	"	PUNCT
cblr-3040	508	13	one	one	NUM
cblr-3040	508	14	key	key	ADJ
cblr-3040	508	15	difference	difference	NOUN
cblr-3040	508	16	between	between	ADP
cblr-3040	508	17	the	the	DET
cblr-3040	508	18	two	two	NUM
cblr-3040	508	19	approaches	approach	NOUN
cblr-3040	508	20	is	be	AUX
cblr-3040	508	21	that	that	SCONJ
cblr-3040	508	22	the	the	DET
cblr-3040	508	23	equity	equity	NOUN
cblr-3040	508	24	method	method	NOUN
cblr-3040	508	25	would	would	AUX
cblr-3040	508	26	,	,	PUNCT
cblr-3040	508	27	unlike	unlike	ADP
cblr-3040	508	28	consolidation	consolidation	NOUN
cblr-3040	508	29	,	,	PUNCT
cblr-3040	508	30	keep	keep	VERB
cblr-3040	508	31	jedi	jedi	PROPN
cblr-3040	508	32	i	i	PRON
cblr-3040	508	33	's	's	PART
cblr-3040	508	34	large	large	ADJ
cblr-3040	508	35	amounts	amount	NOUN
cblr-3040	508	36	of	of	ADP
cblr-3040	508	37	debt	debt	NOUN
cblr-3040	508	38	off	off	ADP
cblr-3040	508	39	enron	enron	PROPN
cblr-3040	508	40	's	's	PART
cblr-3040	508	41	balance	balance	NOUN
cblr-3040	508	42	sheet	sheet	NOUN
cblr-3040	508	43	.	.	PUNCT
cblr-3040	509	1	the	the	DET
cblr-3040	509	2	history	history	NOUN
cblr-3040	509	3	described	describe	VERB
cblr-3040	509	4	in	in	ADP
cblr-3040	509	5	the	the	DET
cblr-3040	509	6	powers	power	NOUN
cblr-3040	509	7	report	report	NOUN
cblr-3040	509	8	of	of	ADP
cblr-3040	509	9	the	the	DET
cblr-3040	509	10	apparent	apparent	ADJ
cblr-3040	509	11	gaffes	gaffe	NOUN
cblr-3040	509	12	which	which	PRON
cblr-3040	509	13	led	lead	VERB
cblr-3040	509	14	to	to	ADP
cblr-3040	509	15	the	the	DET
cblr-3040	509	16	2001	2001	NUM
cblr-3040	509	17	restatement	restatement	NOUN
cblr-3040	509	18	to	to	PART
cblr-3040	509	19	report	report	VERB
cblr-3040	509	20	chewco	chewco	NOUN
cblr-3040	509	21	and	and	CCONJ
cblr-3040	509	22	jedi	jedi	NOUN
cblr-3040	509	23	i	i	PRON
cblr-3040	509	24	on	on	ADP
cblr-3040	509	25	a	a	DET
cblr-3040	509	26	"	"	PUNCT
cblr-3040	509	27	consolidated	consolidated	ADJ
cblr-3040	509	28	"	"	PUNCT
cblr-3040	509	29	basis	basis	NOUN
cblr-3040	509	30	certainly	certainly	ADV
cblr-3040	509	31	makes	make	VERB
cblr-3040	509	32	good	good	ADJ
cblr-3040	509	33	reading	reading	NOUN
cblr-3040	509	34	.	.	PUNCT
cblr-3040	510	1	if	if	SCONJ
cblr-3040	510	2	accurate	accurate	ADJ
cblr-3040	510	3	,	,	PUNCT
cblr-3040	510	4	it	it	PRON
cblr-3040	510	5	leaves	leave	VERB
cblr-3040	510	6	no	no	DET
cblr-3040	510	7	doubt	doubt	NOUN
cblr-3040	510	8	that	that	SCONJ
cblr-3040	510	9	consolidation	consolidation	NOUN
cblr-3040	510	10	was	be	AUX
cblr-3040	510	11	appropriate	appropriate	ADJ
cblr-3040	510	12	,	,	PUNCT
cblr-3040	510	13	at	at	ADP
cblr-3040	510	14	least	least	ADJ
cblr-3040	510	15	after	after	ADP
cblr-3040	510	16	chewco	chewco	NOUN
cblr-3040	510	17	's	's	PART
cblr-3040	510	18	purchase	purchase	NOUN
cblr-3040	510	19	of	of	ADP
cblr-3040	510	20	the	the	DET
cblr-3040	510	21	calpers	calpers	PROPN
cblr-3040	510	22	position	position	NOUN
cblr-3040	510	23	.	.	PUNCT
cblr-3040	511	1	the	the	DET
cblr-3040	511	2	compelling	compelling	ADJ
cblr-3040	511	3	question	question	NOUN
cblr-3040	511	4	,	,	PUNCT
cblr-3040	511	5	however	however	ADV
cblr-3040	511	6	,	,	PUNCT
cblr-3040	511	7	is	be	AUX
cblr-3040	511	8	whether	whether	SCONJ
cblr-3040	511	9	,	,	PUNCT
cblr-3040	511	10	with	with	ADP
cblr-3040	511	11	a	a	DET
cblr-3040	511	12	little	little	ADJ
cblr-3040	511	13	more	more	ADJ
cblr-3040	511	14	care	care	NOUN
cblr-3040	511	15	,	,	PUNCT
cblr-3040	511	16	enron	enron	PROPN
cblr-3040	511	17	could	could	AUX
cblr-3040	511	18	have	have	VERB
cblr-3040	511	19	,	,	PUNCT
cblr-3040	511	20	with	with	ADP
cblr-3040	511	21	relative	relative	ADJ
cblr-3040	511	22	ease	ease	NOUN
cblr-3040	511	23	,	,	PUNCT
cblr-3040	511	24	crafted	craft	VERB
cblr-3040	511	25	a	a	DET
cblr-3040	511	26	supportable	supportable	ADJ
cblr-3040	511	27	position	position	NOUN
cblr-3040	511	28	for	for	ADP
cblr-3040	511	29	non	non	ADJ
cblr-3040	511	30	-	-	NOUN
cblr-3040	511	31	consolidation	consolidation	NOUN
cblr-3040	511	32	under	under	ADP
cblr-3040	511	33	prevailing	prevail	VERB
cblr-3040	511	34	interpretations	interpretation	NOUN
cblr-3040	511	35	of	of	ADP
cblr-3040	511	36	the	the	DET
cblr-3040	511	37	accounting	accounting	NOUN
cblr-3040	511	38	standards	standard	NOUN
cblr-3040	511	39	on	on	ADP
cblr-3040	511	40	consolidation	consolidation	NOUN
cblr-3040	511	41	of	of	ADP
cblr-3040	511	42	spes	spe	NOUN
cblr-3040	511	43	in	in	ADP
cblr-3040	511	44	effect	effect	NOUN
cblr-3040	511	45	at	at	ADP
cblr-3040	511	46	the	the	DET
cblr-3040	511	47	time	time	NOUN
cblr-3040	511	48	.	.	PUNCT
cblr-3040	512	1	some	some	DET
cblr-3040	512	2	relationships	relationship	NOUN
cblr-3040	512	3	between	between	ADP
cblr-3040	512	4	enterprises	enterprise	NOUN
cblr-3040	512	5	and	and	CCONJ
cblr-3040	512	6	spes	spe	NOUN
cblr-3040	512	7	are	be	AUX
cblr-3040	512	8	similar	similar	ADJ
cblr-3040	512	9	to	to	ADP
cblr-3040	512	10	a	a	DET
cblr-3040	512	11	relationship	relationship	NOUN
cblr-3040	512	12	established	establish	VERB
cblr-3040	512	13	by	by	ADP
cblr-3040	512	14	a	a	DET
cblr-3040	512	15	majority	majority	NOUN
cblr-3040	512	16	voting	voting	NOUN
cblr-3040	512	17	interest	interest	NOUN
cblr-3040	512	18	,	,	PUNCT
cblr-3040	512	19	but	but	CCONJ
cblr-3040	512	20	the	the	DET
cblr-3040	512	21	spes	spe	NOUN
cblr-3040	512	22	often	often	ADV
cblr-3040	512	23	are	be	AUX
cblr-3040	512	24	arranged	arrange	VERB
cblr-3040	512	25	without	without	ADP
cblr-3040	512	26	a	a	DET
cblr-3040	512	27	governing	govern	VERB
cblr-3040	512	28	board	board	NOUN
cblr-3040	512	29	or	or	CCONJ
cblr-3040	512	30	with	with	ADP
cblr-3040	512	31	a	a	DET
cblr-3040	512	32	governing	govern	VERB
cblr-3040	512	33	board	board	NOUN
cblr-3040	512	34	that	that	PRON
cblr-3040	512	35	has	have	AUX
cblr-3040	512	36	limited	limit	VERB
cblr-3040	512	37	ability	ability	NOUN
cblr-3040	512	38	to	to	PART
cblr-3040	512	39	make	make	VERB
cblr-3040	512	40	decisions	decision	NOUN
cblr-3040	512	41	that	that	PRON
cblr-3040	512	42	control	control	VERB
cblr-3040	512	43	the	the	DET
cblr-3040	512	44	spe	spe	NOUN
cblr-3040	512	45	's	's	PART
cblr-3040	512	46	activities	activity	NOUN
cblr-3040	512	47	.	.	PUNCT
cblr-3040	513	1	the	the	DET
cblr-3040	513	2	activities	activity	NOUN
cblr-3040	513	3	of	of	ADP
cblr-3040	513	4	spes	spe	NOUN
cblr-3040	513	5	often	often	ADV
cblr-3040	513	6	are	be	AUX
cblr-3040	513	7	limited	limit	VERB
cblr-3040	513	8	or	or	CCONJ
cblr-3040	513	9	predetermined	predetermine	VERB
cblr-3040	513	10	by	by	ADP
cblr-3040	513	11	the	the	DET
cblr-3040	513	12	articles	article	NOUN
cblr-3040	513	13	of	of	ADP
cblr-3040	513	14	incorporation	incorporation	NOUN
cblr-3040	513	15	,	,	PUNCT
cblr-3040	513	16	bylaws	bylaw	NOUN
cblr-3040	513	17	,	,	PUNCT
cblr-3040	513	18	partnership	partnership	NOUN
cblr-3040	513	19	agreements	agreement	NOUN
cblr-3040	513	20	,	,	PUNCT
cblr-3040	513	21	trust	trust	NOUN
cblr-3040	513	22	agreements	agreement	NOUN
cblr-3040	513	23	,	,	PUNCT
cblr-3040	513	24	other	other	ADJ
cblr-3040	513	25	establishing	establish	VERB
cblr-3040	513	26	documents	document	NOUN
cblr-3040	513	27	,	,	PUNCT
cblr-3040	513	28	or	or	CCONJ
cblr-3040	513	29	contractual	contractual	ADJ
cblr-3040	513	30	agreements	agreement	NOUN
cblr-3040	513	31	between	between	ADP
cblr-3040	513	32	the	the	DET
cblr-3040	513	33	parties	party	NOUN
cblr-3040	513	34	involved	involve	VERB
cblr-3040	513	35	with	with	ADP
cblr-3040	513	36	the	the	DET
cblr-3040	513	37	spe	spe	NOUN
cblr-3040	513	38	.	.	PUNCT
cblr-3040	514	1	in	in	ADP
cblr-3040	514	2	those	those	DET
cblr-3040	514	3	circumstances	circumstance	NOUN
cblr-3040	514	4	,	,	PUNCT
cblr-3040	514	5	the	the	DET
cblr-3040	514	6	spe	spe	NOUN
cblr-3040	514	7	can	can	AUX
cblr-3040	514	8	be	be	AUX
cblr-3040	514	9	made	make	VERB
cblr-3040	514	10	to	to	PART
cblr-3040	514	11	serve	serve	VERB
cblr-3040	514	12	the	the	DET
cblr-3040	514	13	purposes	purpose	NOUN
cblr-3040	514	14	of	of	ADP
cblr-3040	514	15	another	another	DET
cblr-3040	514	16	enterprise	enterprise	NOUN
cblr-3040	514	17	by	by	ADP
cblr-3040	514	18	means	mean	NOUN
cblr-3040	514	19	other	other	ADJ
cblr-3040	514	20	than	than	ADP
cblr-3040	514	21	voting	vote	VERB
cblr-3040	514	22	interests	interest	NOUN
cblr-3040	514	23	.	.	PUNCT
cblr-3040	515	1	prior	prior	ADV
cblr-3040	515	2	to	to	ADP
cblr-3040	515	3	[	[	X
cblr-3040	515	4	the	the	DET
cblr-3040	515	5	proposed	propose	VERB
cblr-3040	515	6	2002	2002	NUM
cblr-3040	515	7	interpretation	interpretation	NOUN
cblr-3040	515	8	]	]	PUNCT
cblr-3040	515	9	there	there	PRON
cblr-3040	515	10	were	be	VERB
cblr-3040	515	11	no	no	DET
cblr-3040	515	12	effective	effective	ADJ
cblr-3040	515	13	accounting	accounting	NOUN
cblr-3040	515	14	principles	principle	NOUN
cblr-3040	515	15	for	for	ADP
cblr-3040	515	16	determining	determine	VERB
cblr-3040	515	17	when	when	SCONJ
cblr-3040	515	18	and	and	CCONJ
cblr-3040	515	19	if	if	SCONJ
cblr-3040	515	20	that	that	DET
cblr-3040	515	21	type	type	NOUN
cblr-3040	515	22	of	of	ADP
cblr-3040	515	23	relationship	relationship	NOUN
cblr-3040	515	24	between	between	ADP
cblr-3040	515	25	an	an	DET
cblr-3040	515	26	enterprise	enterprise	NOUN
cblr-3040	515	27	and	and	CCONJ
cblr-3040	515	28	an	an	DET
cblr-3040	515	29	spe	spe	PROPN
cblr-3040	515	30	exists	exist	NOUN
cblr-3040	515	31	.	.	PUNCT
cblr-3040	516	1	proposed	propose	VERB
cblr-3040	516	2	interpretation	interpretation	NOUN
cblr-3040	516	3	consolidation	consolidation	NOUN
cblr-3040	516	4	of	of	ADP
cblr-3040	516	5	certain	certain	ADJ
cblr-3040	516	6	special	special	ADJ
cblr-3040	516	7	-	-	PUNCT
cblr-3040	516	8	purpose	purpose	NOUN
cblr-3040	516	9	entities	entity	NOUN
cblr-3040	516	10	,	,	PUNCT
cblr-3040	516	11	exposure	exposure	NOUN
cblr-3040	516	12	draft	draft	NOUN
cblr-3040	516	13	,	,	PUNCT
cblr-3040	516	14	13	13	NUM
cblr-3040	516	15	,	,	PUNCT
cblr-3040	516	16	app	app	X
cblr-3040	516	17	.	.	PROPN
cblr-3040	517	1	b	b	PROPN
cblr-3040	517	2	(	(	PUNCT
cblr-3040	517	3	financial	financial	ADJ
cblr-3040	517	4	accounting	accounting	NOUN
cblr-3040	517	5	standards	standard	NOUN
cblr-3040	517	6	bd	bd	PROPN
cblr-3040	517	7	.	.	PROPN
cblr-3040	517	8	june	june	PROPN
cblr-3040	517	9	28	28	NUM
cblr-3040	517	10	,	,	PUNCT
cblr-3040	517	11	2002	2002	NUM
cblr-3040	517	12	)	)	PUNCT
cblr-3040	517	13	(	(	PUNCT
cblr-3040	517	14	hereinafter	hereinafter	NOUN
cblr-3040	517	15	fasb	fasb	PROPN
cblr-3040	517	16	's	's	PART
cblr-3040	517	17	2002	2002	NUM
cblr-3040	517	18	spe	spe	PROPN
cblr-3040	517	19	proposed	propose	VERB
cblr-3040	517	20	interpretation	interpretation	NOUN
cblr-3040	517	21	]	]	PUNCT
cblr-3040	517	22	,	,	PUNCT
cblr-3040	517	23	available	available	ADJ
cblr-3040	517	24	at	at	ADP
cblr-3040	517	25	http://www.fasb.org/draft	http://www.fasb.org/draft	PROPN
cblr-3040	517	26	.	.	PUNCT
cblr-3040	518	1	91	91	NUM
cblr-3040	518	2	powers	power	NOUN
cblr-3040	518	3	report	report	NOUN
cblr-3040	518	4	,	,	PUNCT
cblr-3040	518	5	supra	supra	PROPN
cblr-3040	518	6	note	note	NOUN
cblr-3040	518	7	4	4	NUM
cblr-3040	518	8	,	,	PUNCT
cblr-3040	518	9	at	at	ADP
cblr-3040	518	10	29	29	NUM
cblr-3040	518	11	.	.	PUNCT
cblr-3040	519	1	columbia	columbia	PROPN
cblr-3040	519	2	business	business	PROPN
cblr-3040	519	3	la	la	PROPN
cblr-3040	519	4	w	w	PROPN
cblr-3040	519	5	review	review	PROPN
cblr-3040	519	6	(	(	PUNCT
cblr-3040	519	7	vol	vol	NOUN
cblr-3040	519	8	.	.	PROPN
cblr-3040	519	9	2003	2003	NUM
cblr-3040	520	1	no	no	NOUN
cblr-3040	520	2	.	.	PUNCT
cblr-3040	521	1	1:35	1:35	NUM
cblr-3040	521	2	]	]	PUNCT
cblr-3040	521	3	stopping	stop	VERB
cblr-3040	521	4	enron	enron	PROPN
cblr-3040	521	5	end	end	NOUN
cblr-3040	521	6	-	-	PUNCT
cblr-3040	521	7	runs	run	NOUN
cblr-3040	521	8	and	and	CCONJ
cblr-3040	521	9	other	other	ADJ
cblr-3040	521	10	trick	trick	NOUN
cblr-3040	521	11	plays	play	VERB
cblr-3040	521	12	77	77	NUM
cblr-3040	521	13	by	by	ADP
cblr-3040	521	14	fasb	fasb	NOUN
cblr-3040	521	15	's	's	PART
cblr-3040	521	16	own	own	ADJ
cblr-3040	521	17	admission	admission	NOUN
cblr-3040	521	18	,	,	PUNCT
cblr-3040	521	19	the	the	DET
cblr-3040	521	20	accounting	accounting	NOUN
cblr-3040	521	21	literature	literature	NOUN
cblr-3040	521	22	on	on	ADP
cblr-3040	521	23	spes	spe	NOUN
cblr-3040	521	24	had	have	AUX
cblr-3040	521	25	been	be	AUX
cblr-3040	521	26	"	"	PUNCT
cblr-3040	521	27	fragmented	fragmented	ADJ
cblr-3040	521	28	and	and	CCONJ
cblr-3040	521	29	incomplete	incomplete	ADJ
cblr-3040	521	30	.	.	PUNCT
cblr-3040	522	1	"92	"92	PROPN
cblr-3040	522	2	prevailing	prevail	VERB
cblr-3040	522	3	interpretations	interpretation	NOUN
cblr-3040	522	4	were	be	AUX
cblr-3040	522	5	derived	derive	VERB
cblr-3040	522	6	from	from	ADP
cblr-3040	522	7	a	a	DET
cblr-3040	522	8	somewhat	somewhat	ADV
cblr-3040	522	9	odd	odd	ADJ
cblr-3040	522	10	combination	combination	NOUN
cblr-3040	522	11	of	of	ADP
cblr-3040	522	12	general	general	ADJ
cblr-3040	522	13	rules	rule	NOUN
cblr-3040	522	14	on	on	ADP
cblr-3040	522	15	consolidated	consolidated	ADJ
cblr-3040	522	16	financial	financial	ADJ
cblr-3040	522	17	statements	statement	NOUN
cblr-3040	522	18	and	and	CCONJ
cblr-3040	522	19	consolidation	consolidation	NOUN
cblr-3040	522	20	of	of	ADP
cblr-3040	522	21	majority	majority	NOUN
cblr-3040	522	22	owned	own	VERB
cblr-3040	522	23	subsidiaries	subsidiary	NOUN
cblr-3040	522	24	and	and	CCONJ
cblr-3040	522	25	special	special	ADJ
cblr-3040	522	26	rules	rule	NOUN
cblr-3040	522	27	relating	relate	VERB
cblr-3040	522	28	to	to	ADP
cblr-3040	522	29	leasing	leasing	NOUN
cblr-3040	522	30	transactions	transaction	NOUN
cblr-3040	522	31	and	and	CCONJ
cblr-3040	522	32	to	to	ADP
cblr-3040	522	33	transfers	transfer	NOUN
cblr-3040	522	34	of	of	ADP
cblr-3040	522	35	bundles	bundle	NOUN
cblr-3040	522	36	of	of	ADP
cblr-3040	522	37	financial	financial	ADJ
cblr-3040	522	38	assets	asset	NOUN
cblr-3040	522	39	in	in	ADP
cblr-3040	522	40	financial	financial	ADJ
cblr-3040	522	41	arrangements	arrangement	NOUN
cblr-3040	522	42	commonly	commonly	ADV
cblr-3040	522	43	known	know	VERB
cblr-3040	522	44	as	as	ADP
cblr-3040	522	45	"	"	PUNCT
cblr-3040	522	46	securitizations	securitization	NOUN
cblr-3040	522	47	.	.	PUNCT
cblr-3040	523	1	93	93	NUM
cblr-3040	523	2	in	in	ADP
cblr-3040	523	3	a	a	DET
cblr-3040	523	4	situation	situation	NOUN
cblr-3040	523	5	such	such	ADJ
cblr-3040	523	6	as	as	ADP
cblr-3040	523	7	the	the	DET
cblr-3040	523	8	chewco	chewco	NOUN
cblr-3040	523	9	/	/	SYM
cblr-3040	523	10	jedi	jedi	NOUN
cblr-3040	523	11	i	i	PROPN
cblr-3040	523	12	structure	structure	NOUN
cblr-3040	523	13	,	,	PUNCT
cblr-3040	523	14	it	it	PRON
cblr-3040	523	15	appears	appear	VERB
cblr-3040	523	16	the	the	DET
cblr-3040	523	17	trend	trend	NOUN
cblr-3040	523	18	was	be	AUX
cblr-3040	523	19	to	to	PART
cblr-3040	523	20	draw	draw	VERB
cblr-3040	523	21	on	on	ADP
cblr-3040	523	22	this	this	DET
cblr-3040	523	23	somewhat	somewhat	ADV
cblr-3040	523	24	haphazard	haphazard	ADJ
cblr-3040	523	25	body	body	NOUN
cblr-3040	523	26	of	of	ADP
cblr-3040	523	27	accounting	accounting	NOUN
cblr-3040	523	28	authority	authority	NOUN
cblr-3040	523	29	to	to	PART
cblr-3040	523	30	support	support	VERB
cblr-3040	523	31	non	non	ADJ
cblr-3040	523	32	-	-	NOUN
cblr-3040	523	33	consolidation	consolidation	NOUN
cblr-3040	523	34	of	of	ADP
cblr-3040	523	35	an	an	DET
cblr-3040	523	36	spe	spe	NOUN
cblr-3040	523	37	where	where	SCONJ
cblr-3040	523	38	(	(	PUNCT
cblr-3040	523	39	i	i	NOUN
cblr-3040	523	40	)	)	PUNCT
cblr-3040	523	41	one	one	NUM
cblr-3040	523	42	or	or	CCONJ
cblr-3040	523	43	more	more	ADJ
cblr-3040	523	44	"	"	PUNCT
cblr-3040	523	45	independent	independent	ADJ
cblr-3040	523	46	"	"	PUNCT
cblr-3040	523	47	owners	owner	NOUN
cblr-3040	523	48	made	make	VERB
cblr-3040	523	49	a	a	DET
cblr-3040	523	50	substantive	substantive	ADJ
cblr-3040	523	51	capital	capital	NOUN
cblr-3040	523	52	investment	investment	NOUN
cblr-3040	523	53	in	in	ADP
cblr-3040	523	54	the	the	DET
cblr-3040	523	55	spe	spe	PROPN
cblr-3040	523	56	(	(	PUNCT
cblr-3040	523	57	at	at	ADP
cblr-3040	523	58	least	least	ADV
cblr-3040	523	59	3	3	NUM
cblr-3040	523	60	percent	percent	NOUN
cblr-3040	523	61	of	of	ADP
cblr-3040	523	62	the	the	DET
cblr-3040	523	63	spe	spe	NOUN
cblr-3040	523	64	's	's	PART
cblr-3040	523	65	total	total	ADJ
cblr-3040	523	66	capital	capital	NOUN
cblr-3040	523	67	)	)	PUNCT
cblr-3040	523	68	,	,	PUNCT
cblr-3040	523	69	with	with	SCONJ
cblr-3040	523	70	attendant	attendant	ADJ
cblr-3040	523	71	risks	risk	NOUN
cblr-3040	523	72	and	and	CCONJ
cblr-3040	523	73	rewards	reward	NOUN
cblr-3040	523	74	of	of	ADP
cblr-3040	523	75	ownership	ownership	NOUN
cblr-3040	523	76	throughout	throughout	ADP
cblr-3040	523	77	the	the	DET
cblr-3040	523	78	term	term	NOUN
cblr-3040	523	79	of	of	ADP
cblr-3040	523	80	the	the	DET
cblr-3040	523	81	deal	deal	NOUN
cblr-3040	523	82	and	and	CCONJ
cblr-3040	523	83	(	(	PUNCT
cblr-3040	523	84	ii	ii	NOUN
cblr-3040	523	85	)	)	PUNCT
cblr-3040	523	86	such	such	ADJ
cblr-3040	523	87	independent	independent	ADJ
cblr-3040	523	88	owner(s	owner(s	NOUN
cblr-3040	523	89	)	)	PUNCT
cblr-3040	523	90	had	have	VERB
cblr-3040	523	91	"	"	PUNCT
cblr-3040	523	92	control	control	NOUN
cblr-3040	523	93	"	"	PUNCT
cblr-3040	523	94	over	over	ADP
cblr-3040	523	95	the	the	DET
cblr-3040	523	96	spe	spe	NOUN
cblr-3040	523	97	based	base	VERB
cblr-3040	523	98	on	on	ADP
cblr-3040	523	99	not	not	PART
cblr-3040	523	100	just	just	ADV
cblr-3040	523	101	a	a	DET
cblr-3040	523	102	voting	voting	NOUN
cblr-3040	523	103	percentage	percentage	NOUN
cblr-3040	523	104	test	test	NOUN
cblr-3040	523	105	,	,	PUNCT
cblr-3040	523	106	but	but	CCONJ
cblr-3040	523	107	on	on	ADP
cblr-3040	523	108	subjective	subjective	ADJ
cblr-3040	523	109	factors	factor	NOUN
cblr-3040	523	110	evidencing	evidencing	NOUN
cblr-3040	523	111	control	control	NOUN
cblr-3040	523	112	.	.	PUNCT
cblr-3040	524	1	4	4	NUM
cblr-3040	524	2	despite	despite	SCONJ
cblr-3040	524	3	fasb	fasb	NOUN
cblr-3040	524	4	guidance	guidance	NOUN
cblr-3040	524	5	and	and	CCONJ
cblr-3040	524	6	sec	sec	PROPN
cblr-3040	524	7	commentary	commentary	NOUN
cblr-3040	524	8	indicating	indicate	VERB
cblr-3040	524	9	that	that	SCONJ
cblr-3040	524	10	the	the	DET
cblr-3040	524	11	3	3	NUM
cblr-3040	524	12	percent	percent	NOUN
cblr-3040	524	13	equity	equity	NOUN
cblr-3040	524	14	investment	investment	NOUN
cblr-3040	524	15	was	be	AUX
cblr-3040	524	16	a	a	DET
cblr-3040	524	17	"	"	PUNCT
cblr-3040	524	18	minimum	minimum	NOUN
cblr-3040	524	19	"	"	PUNCT
cblr-3040	524	20	and	and	CCONJ
cblr-3040	524	21	that	that	SCONJ
cblr-3040	524	22	a	a	DET
cblr-3040	524	23	higher	high	ADJ
cblr-3040	524	24	percentage	percentage	NOUN
cblr-3040	524	25	might	might	AUX
cblr-3040	524	26	be	be	AUX
cblr-3040	524	27	required	require	VERB
cblr-3040	524	28	in	in	ADP
cblr-3040	524	29	a	a	DET
cblr-3040	524	30	given	give	VERB
cblr-3040	524	31	transaction	transaction	NOUN
cblr-3040	524	32	,	,	PUNCT
cblr-3040	524	33	it	it	PRON
cblr-3040	524	34	appears	appear	VERB
cblr-3040	524	35	numerous	numerous	ADJ
cblr-3040	524	36	transactions	transaction	NOUN
cblr-3040	524	37	were	be	AUX
cblr-3040	524	38	effected	effect	VERB
cblr-3040	524	39	based	base	VERB
cblr-3040	524	40	a	a	DET
cblr-3040	524	41	3	3	NUM
cblr-3040	524	42	percent	percent	NOUN
cblr-3040	524	43	(	(	PUNCT
cblr-3040	524	44	or	or	CCONJ
cblr-3040	524	45	only	only	ADV
cblr-3040	524	46	slightly	slightly	ADV
cblr-3040	524	47	higher	high	ADJ
cblr-3040	524	48	)	)	PUNCT
cblr-3040	524	49	outside	outside	ADP
cblr-3040	524	50	equity	equity	NOUN
cblr-3040	524	51	investment	investment	NOUN
cblr-3040	524	52	.	.	PUNCT
cblr-3040	525	1	5	5	NUM
cblr-3040	525	2	as	as	ADP
cblr-3040	525	3	for	for	ADP
cblr-3040	525	4	independent	independent	ADJ
cblr-3040	525	5	92	92	NUM
cblr-3040	525	6	see	see	NOUN
cblr-3040	525	7	fasb	fasb	NOUN
cblr-3040	525	8	's	's	PART
cblr-3040	525	9	2002	2002	NUM
cblr-3040	525	10	spe	spe	PROPN
cblr-3040	525	11	proposed	propose	VERB
cblr-3040	525	12	interpretation	interpretation	NOUN
cblr-3040	525	13	,	,	PUNCT
cblr-3040	525	14	supra	supra	PROPN
cblr-3040	525	15	note	note	NOUN
cblr-3040	525	16	90	90	NUM
cblr-3040	525	17	,	,	PUNCT
cblr-3040	525	18	at	at	ADP
cblr-3040	525	19	ii	ii	PROPN
cblr-3040	525	20	.	.	PROPN
cblr-3040	525	21	accord	accord	PROPN
cblr-3040	525	22	,	,	PUNCT
cblr-3040	525	23	fasb	fasb	PROPN
cblr-3040	525	24	's	's	PART
cblr-3040	525	25	2003	2003	NUM
cblr-3040	525	26	consolidation	consolidation	NOUN
cblr-3040	525	27	interpretation	interpretation	NOUN
cblr-3040	525	28	,	,	PUNCT
cblr-3040	525	29	supra	supra	PROPN
cblr-3040	525	30	note	note	PROPN
cblr-3040	525	31	63	63	NUM
cblr-3040	525	32	,	,	PUNCT
cblr-3040	525	33	summary	summary	NOUN
cblr-3040	525	34	.	.	PUNCT
cblr-3040	526	1	9	9	X
cblr-3040	526	2	'	'	PUNCT
cblr-3040	526	3	see	see	VERB
cblr-3040	526	4	consolidated	consolidated	ADJ
cblr-3040	526	5	financial	financial	ADJ
cblr-3040	526	6	statements	statement	NOUN
cblr-3040	526	7	,	,	PUNCT
cblr-3040	526	8	accounting	account	VERB
cblr-3040	526	9	research	research	NOUN
cblr-3040	526	10	bulletin	bulletin	NOUN
cblr-3040	526	11	no	no	INTJ
cblr-3040	526	12	.	.	PROPN
cblr-3040	527	1	51	51	NUM
cblr-3040	528	1	(	(	PUNCT
cblr-3040	528	2	accounting	accounting	NOUN
cblr-3040	528	3	principles	principle	NOUN
cblr-3040	528	4	bd	bd	PROPN
cblr-3040	528	5	.	.	PROPN
cblr-3040	528	6	1959	1959	NUM
cblr-3040	528	7	)	)	PUNCT
cblr-3040	529	1	[	[	X
cblr-3040	529	2	hereinafter	hereinafter	NOUN
cblr-3040	529	3	arb	arb	NOUN
cblr-3040	529	4	no	no	INTJ
cblr-3040	529	5	.	.	PROPN
cblr-3040	529	6	51	51	NUM
cblr-3040	529	7	]	]	PUNCT
cblr-3040	529	8	;	;	PUNCT
cblr-3040	529	9	consolidation	consolidation	NOUN
cblr-3040	529	10	of	of	ADP
cblr-3040	529	11	all	all	DET
cblr-3040	529	12	majority	majority	NOUN
cblr-3040	529	13	-	-	PUNCT
cblr-3040	529	14	owned	own	VERB
cblr-3040	529	15	subsidiaries	subsidiary	NOUN
cblr-3040	529	16	,	,	PUNCT
cblr-3040	529	17	statement	statement	NOUN
cblr-3040	529	18	of	of	ADP
cblr-3040	529	19	financial	financial	ADJ
cblr-3040	529	20	accounting	accounting	NOUN
cblr-3040	529	21	standards	standard	NOUN
cblr-3040	529	22	no	no	INTJ
cblr-3040	529	23	.	.	NOUN
cblr-3040	529	24	94	94	NUM
cblr-3040	529	25	(	(	PUNCT
cblr-3040	529	26	financial	financial	ADJ
cblr-3040	529	27	accounting	accounting	NOUN
cblr-3040	529	28	standards	standard	NOUN
cblr-3040	529	29	bd	bd	PROPN
cblr-3040	529	30	.	.	PROPN
cblr-3040	529	31	1987	1987	NUM
cblr-3040	529	32	)	)	PUNCT
cblr-3040	529	33	;	;	PUNCT
cblr-3040	529	34	accounting	account	VERB
cblr-3040	529	35	for	for	ADP
cblr-3040	529	36	transfers	transfer	NOUN
cblr-3040	529	37	and	and	CCONJ
cblr-3040	529	38	servicing	servicing	NOUN
cblr-3040	529	39	of	of	ADP
cblr-3040	529	40	financial	financial	ADJ
cblr-3040	529	41	assets	asset	NOUN
cblr-3040	529	42	and	and	CCONJ
cblr-3040	529	43	extinguishments	extinguishment	NOUN
cblr-3040	529	44	of	of	ADP
cblr-3040	529	45	liabilities	liability	NOUN
cblr-3040	529	46	,	,	PUNCT
cblr-3040	529	47	statement	statement	NOUN
cblr-3040	529	48	of	of	ADP
cblr-3040	529	49	financial	financial	ADJ
cblr-3040	529	50	accounting	accounting	NOUN
cblr-3040	529	51	standards	standard	NOUN
cblr-3040	529	52	no	no	INTJ
cblr-3040	529	53	.	.	NOUN
cblr-3040	529	54	140	140	NUM
cblr-3040	529	55	(	(	PUNCT
cblr-3040	529	56	financial	financial	ADJ
cblr-3040	529	57	accounting	accounting	NOUN
cblr-3040	529	58	standards	standard	NOUN
cblr-3040	529	59	bd	bd	PROPN
cblr-3040	529	60	.	.	PROPN
cblr-3040	529	61	2000	2000	NUM
cblr-3040	529	62	)	)	PUNCT
cblr-3040	529	63	;	;	PUNCT
cblr-3040	529	64	fasb	fasb	PROPN
cblr-3040	529	65	's	's	PART
cblr-3040	529	66	2002	2002	NUM
cblr-3040	529	67	spe	spe	PROPN
cblr-3040	529	68	proposed	propose	VERB
cblr-3040	529	69	interpretation	interpretation	NOUN
cblr-3040	529	70	,	,	PUNCT
cblr-3040	529	71	supra	supra	PROPN
cblr-3040	529	72	note	note	NOUN
cblr-3040	529	73	90	90	NUM
cblr-3040	529	74	,	,	PUNCT
cblr-3040	529	75	at	at	ADP
cblr-3040	529	76	ii	ii	PROPN
cblr-3040	529	77	.	.	PROPN
cblr-3040	530	1	9	9	NUM
cblr-3040	530	2	'	'	PUNCT
cblr-3040	530	3	see	see	VERB
cblr-3040	530	4	powers	power	NOUN
cblr-3040	530	5	report	report	NOUN
cblr-3040	530	6	,	,	PUNCT
cblr-3040	530	7	supra	supra	PROPN
cblr-3040	530	8	note	note	NOUN
cblr-3040	530	9	4	4	NUM
cblr-3040	530	10	,	,	PUNCT
cblr-3040	530	11	at	at	ADP
cblr-3040	530	12	20	20	NUM
cblr-3040	530	13	.	.	PUNCT
cblr-3040	530	14	"	"	PUNCT
cblr-3040	531	1	see	see	VERB
cblr-3040	531	2	the	the	DET
cblr-3040	531	3	enron	enron	PROPN
cblr-3040	531	4	collapse	collapse	NOUN
cblr-3040	531	5	(	(	PUNCT
cblr-3040	531	6	questions	question	NOUN
cblr-3040	531	7	addressed	address	VERB
cblr-3040	531	8	to	to	ADP
cblr-3040	531	9	robert	robert	PROPN
cblr-3040	531	10	k.	k.	PROPN
cblr-3040	531	11	herdman	herdman	PROPN
cblr-3040	531	12	)	)	PUNCT
cblr-3040	531	13	,	,	PUNCT
cblr-3040	531	14	supra	supra	PROPN
cblr-3040	531	15	note	note	PROPN
cblr-3040	531	16	66	66	NUM
cblr-3040	531	17	,	,	PUNCT
cblr-3040	531	18	at	at	ADP
cblr-3040	531	19	29	29	NUM
cblr-3040	531	20	-	-	SYM
cblr-3040	531	21	35	35	NUM
cblr-3040	531	22	(	(	PUNCT
cblr-3040	531	23	discussing	discuss	VERB
cblr-3040	531	24	typical	typical	ADJ
cblr-3040	531	25	spe	spe	NOUN
cblr-3040	531	26	structures	structure	NOUN
cblr-3040	531	27	and	and	CCONJ
cblr-3040	531	28	addressing	address	VERB
cblr-3040	531	29	concerns	concern	NOUN
cblr-3040	531	30	about	about	ADP
cblr-3040	531	31	rules	rule	NOUN
cblr-3040	531	32	of	of	ADP
cblr-3040	531	33	accounting	account	VERB
cblr-3040	531	34	for	for	ADP
cblr-3040	531	35	spes	spe	NOUN
cblr-3040	531	36	)	)	PUNCT
cblr-3040	531	37	;	;	PUNCT
cblr-3040	532	1	fasb	fasb	PROPN
cblr-3040	532	2	's	's	PART
cblr-3040	532	3	2002	2002	NUM
cblr-3040	532	4	spe	spe	PROPN
cblr-3040	532	5	proposed	propose	VERB
cblr-3040	532	6	interpretation	interpretation	NOUN
cblr-3040	532	7	,	,	PUNCT
cblr-3040	532	8	supra	supra	PROPN
cblr-3040	532	9	note	note	PROPN
cblr-3040	532	10	90	90	NUM
cblr-3040	532	11	,	,	PUNCT
cblr-3040	532	12	app	app	X
cblr-3040	532	13	.	.	PUNCT
cblr-3040	533	1	c	c	X
cblr-3040	533	2	,	,	PUNCT
cblr-3040	533	3	c.l.a	c.l.a	NOUN
cblr-3040	533	4	(	(	PUNCT
cblr-3040	533	5	noting	note	VERB
cblr-3040	533	6	the	the	DET
cblr-3040	533	7	sec	sec	PROPN
cblr-3040	533	8	staffs	staff	NOUN
cblr-3040	533	9	position	position	NOUN
cblr-3040	533	10	,	,	PUNCT
cblr-3040	533	11	described	describe	VERB
cblr-3040	533	12	in	in	ADP
cblr-3040	533	13	question	question	NOUN
cblr-3040	533	14	3	3	NUM
cblr-3040	533	15	of	of	ADP
cblr-3040	533	16	eitf	eitf	NOUN
cblr-3040	533	17	90	90	NUM
cblr-3040	533	18	-	-	SYM
cblr-3040	533	19	15	15	NUM
cblr-3040	533	20	,	,	PUNCT
cblr-3040	533	21	that	that	SCONJ
cblr-3040	533	22	"	"	PUNCT
cblr-3040	533	23	a	a	DET
cblr-3040	533	24	greater	great	ADJ
cblr-3040	533	25	control	control	NOUN
cblr-3040	533	26	,	,	PUNCT
cblr-3040	533	27	it	it	PRON
cblr-3040	533	28	is	be	AUX
cblr-3040	533	29	not	not	PART
cblr-3040	533	30	particularly	particularly	ADV
cblr-3040	533	31	difficult	difficult	ADJ
cblr-3040	533	32	to	to	PART
cblr-3040	533	33	provide	provide	VERB
cblr-3040	533	34	the	the	DET
cblr-3040	533	35	outside	outside	ADJ
cblr-3040	533	36	investors	investor	NOUN
cblr-3040	533	37	with	with	ADP
cblr-3040	533	38	control	control	NOUN
cblr-3040	533	39	"	"	PUNCT
cblr-3040	533	40	on	on	ADP
cblr-3040	533	41	paper	paper	NOUN
cblr-3040	533	42	,	,	PUNCT
cblr-3040	533	43	"	"	PUNCT
cblr-3040	533	44	particularly	particularly	ADV
cblr-3040	533	45	if	if	SCONJ
cblr-3040	533	46	not	not	PART
cblr-3040	533	47	very	very	ADV
cblr-3040	533	48	many	many	ADJ
cblr-3040	533	49	management	management	NOUN
cblr-3040	533	50	decisions	decision	NOUN
cblr-3040	533	51	must	must	AUX
cblr-3040	533	52	be	be	AUX
cblr-3040	533	53	made	make	VERB
cblr-3040	533	54	and	and	CCONJ
cblr-3040	533	55	where	where	SCONJ
cblr-3040	533	56	the	the	DET
cblr-3040	533	57	financial	financial	ADJ
cblr-3040	533	58	realities	reality	NOUN
cblr-3040	533	59	of	of	ADP
cblr-3040	533	60	the	the	DET
cblr-3040	533	61	arrangements	arrangement	NOUN
cblr-3040	533	62	make	make	VERB
cblr-3040	533	63	it	it	PRON
cblr-3040	533	64	extremely	extremely	ADV
cblr-3040	533	65	unlikely	unlikely	ADJ
cblr-3040	533	66	the	the	DET
cblr-3040	533	67	outside	outside	ADJ
cblr-3040	533	68	investors	investor	NOUN
cblr-3040	533	69	will	will	AUX
cblr-3040	533	70	refuse	refuse	VERB
cblr-3040	533	71	to	to	PART
cblr-3040	533	72	abide	abide	VERB
cblr-3040	533	73	by	by	ADP
cblr-3040	533	74	the	the	DET
cblr-3040	533	75	will	will	NOUN
cblr-3040	533	76	of	of	ADP
cblr-3040	533	77	the	the	DET
cblr-3040	533	78	primary	primary	ADJ
cblr-3040	533	79	investor.96	investor.96	NOUN
cblr-3040	533	80	for	for	ADP
cblr-3040	533	81	example	example	NOUN
cblr-3040	533	82	,	,	PUNCT
cblr-3040	533	83	through	through	ADP
cblr-3040	533	84	tiered	tiered	ADJ
cblr-3040	533	85	arrangements	arrangement	NOUN
cblr-3040	533	86	,	,	PUNCT
cblr-3040	533	87	kopper	kopper	PROPN
cblr-3040	533	88	could	could	AUX
cblr-3040	533	89	hold	hold	VERB
cblr-3040	533	90	a	a	DET
cblr-3040	533	91	relatively	relatively	ADV
cblr-3040	533	92	small	small	ADJ
cblr-3040	533	93	economic	economic	ADJ
cblr-3040	533	94	ownership	ownership	NOUN
cblr-3040	533	95	interest	interest	NOUN
cblr-3040	533	96	,	,	PUNCT
cblr-3040	533	97	in	in	ADP
cblr-3040	533	98	percentage	percentage	NOUN
cblr-3040	533	99	terms	term	NOUN
cblr-3040	533	100	,	,	PUNCT
cblr-3040	533	101	in	in	ADP
cblr-3040	533	102	the	the	DET
cblr-3040	533	103	overall	overall	ADJ
cblr-3040	533	104	jedi	jedi	NOUN
cblr-3040	533	105	i	i	PRON
cblr-3040	533	106	structure	structure	VERB
cblr-3040	533	107	,	,	PUNCT
cblr-3040	533	108	but	but	CCONJ
cblr-3040	533	109	by	by	ADP
cblr-3040	533	110	controlling	control	VERB
cblr-3040	533	111	the	the	DET
cblr-3040	533	112	general	general	ADJ
cblr-3040	533	113	partner	partner	NOUN
cblr-3040	533	114	of	of	ADP
cblr-3040	533	115	chewco	chewco	NOUN
cblr-3040	533	116	,	,	PUNCT
cblr-3040	533	117	he	he	PRON
cblr-3040	533	118	presumably	presumably	ADV
cblr-3040	533	119	had	have	VERB
cblr-3040	533	120	the	the	DET
cblr-3040	533	121	legal	legal	ADJ
cblr-3040	533	122	right	right	NOUN
cblr-3040	533	123	to	to	PART
cblr-3040	533	124	cause	cause	VERB
cblr-3040	533	125	chewco	chewco	NOUN
cblr-3040	533	126	to	to	ADP
cblr-3040	533	127	veto	veto	NOUN
cblr-3040	533	128	decisions	decision	NOUN
cblr-3040	533	129	at	at	ADP
cblr-3040	533	130	the	the	DET
cblr-3040	533	131	jedi	jedi	NOUN
cblr-3040	533	132	i	i	PRON
cblr-3040	533	133	level	level	VERB
cblr-3040	533	134	.	.	PUNCT
cblr-3040	534	1	but	but	CCONJ
cblr-3040	534	2	would	would	AUX
cblr-3040	534	3	kopper	kopper	PROPN
cblr-3040	534	4	exercise	exercise	VERB
cblr-3040	534	5	that	that	SCONJ
cblr-3040	534	6	right	right	ADV
cblr-3040	534	7	contrary	contrary	ADV
cblr-3040	534	8	to	to	ADP
cblr-3040	534	9	the	the	DET
cblr-3040	534	10	wishes	wish	NOUN
cblr-3040	534	11	of	of	ADP
cblr-3040	534	12	enron	enron	PROPN
cblr-3040	534	13	?	?	PUNCT
cblr-3040	535	1	had	have	AUX
cblr-3040	535	2	enron	enron	PROPN
cblr-3040	535	3	not	not	PART
cblr-3040	535	4	committed	commit	VERB
cblr-3040	535	5	a	a	DET
cblr-3040	535	6	clear	clear	ADJ
cblr-3040	535	7	error	error	NOUN
cblr-3040	535	8	(	(	PUNCT
cblr-3040	535	9	breaking	break	VERB
cblr-3040	535	10	a	a	DET
cblr-3040	535	11	numerical	numerical	ADJ
cblr-3040	535	12	"	"	PUNCT
cblr-3040	535	13	rule	rule	NOUN
cblr-3040	535	14	"	"	PUNCT
cblr-3040	535	15	for	for	ADP
cblr-3040	535	16	minimum	minimum	ADJ
cblr-3040	535	17	"	"	PUNCT
cblr-3040	535	18	outside	outside	ADJ
cblr-3040	535	19	"	"	PUNCT
cblr-3040	535	20	equity	equity	NOUN
cblr-3040	535	21	investment	investment	NOUN
cblr-3040	535	22	)	)	PUNCT
cblr-3040	535	23	by	by	ADP
cblr-3040	535	24	allowing	allow	VERB
cblr-3040	535	25	the	the	DET
cblr-3040	535	26	alleged	alleged	ADJ
cblr-3040	535	27	3	3	NUM
cblr-3040	535	28	percent	percent	NOUN
cblr-3040	535	29	"	"	PUNCT
cblr-3040	535	30	outside	outside	ADJ
cblr-3040	535	31	"	"	PUNCT
cblr-3040	535	32	equity	equity	NOUN
cblr-3040	535	33	to	to	PART
cblr-3040	535	34	be	be	AUX
cblr-3040	535	35	secured	secure	VERB
cblr-3040	535	36	from	from	ADP
cblr-3040	535	37	within	within	ADP
cblr-3040	535	38	the	the	DET
cblr-3040	535	39	deal,97	deal,97	NOUN
cblr-3040	535	40	it	it	PRON
cblr-3040	535	41	might	might	AUX
cblr-3040	535	42	still	still	ADV
cblr-3040	535	43	have	have	AUX
cblr-3040	535	44	had	have	VERB
cblr-3040	535	45	some	some	DET
cblr-3040	535	46	problems	problem	NOUN
cblr-3040	535	47	with	with	ADP
cblr-3040	535	48	the	the	DET
cblr-3040	535	49	chewco	chewco	NOUN
cblr-3040	535	50	/	/	SYM
cblr-3040	535	51	jedi	jedi	NOUN
cblr-3040	535	52	i	i	PRON
cblr-3040	535	53	structure	structure	VERB
cblr-3040	535	54	in	in	ADP
cblr-3040	535	55	terms	term	NOUN
cblr-3040	535	56	of	of	ADP
cblr-3040	535	57	the	the	DET
cblr-3040	535	58	independence	independence	NOUN
cblr-3040	535	59	of	of	ADP
cblr-3040	535	60	kopper	kopper	PROPN
cblr-3040	535	61	and	and	CCONJ
cblr-3040	535	62	his	his	PRON
cblr-3040	535	63	domestic	domestic	ADJ
cblr-3040	535	64	partner	partner	NOUN
cblr-3040	535	65	under	under	ADP
cblr-3040	535	66	a	a	DET
cblr-3040	535	67	subjective	subjective	ADJ
cblr-3040	535	68	analysis	analysis	NOUN
cblr-3040	535	69	-though	-though	ADJ
cblr-3040	535	70	it	it	PRON
cblr-3040	535	71	appears	appear	VERB
cblr-3040	535	72	that	that	SCONJ
cblr-3040	535	73	arthur	arthur	PROPN
cblr-3040	535	74	andersen	andersen	PROPN
cblr-3040	535	75	was	be	AUX
cblr-3040	535	76	focused	focus	VERB
cblr-3040	535	77	only	only	ADV
cblr-3040	535	78	on	on	ADP
cblr-3040	535	79	the	the	DET
cblr-3040	535	80	3	3	NUM
cblr-3040	535	81	percent	percent	NOUN
cblr-3040	535	82	requirement	requirement	NOUN
cblr-3040	535	83	when	when	SCONJ
cblr-3040	535	84	it	it	PRON
cblr-3040	535	85	recommended	recommend	VERB
cblr-3040	535	86	the	the	DET
cblr-3040	535	87	restatement.9	restatement.9	NOUN
cblr-3040	535	88	"	"	PUNCT
cblr-3040	535	89	one	one	PRON
cblr-3040	535	90	might	might	AUX
cblr-3040	535	91	suspect	suspect	VERB
cblr-3040	536	1	[	[	X
cblr-3040	536	2	than	than	ADP
cblr-3040	536	3	3	3	NUM
cblr-3040	536	4	percent	percent	NOUN
cblr-3040	536	5	]	]	X
cblr-3040	537	1	investment	investment	NOUN
cblr-3040	537	2	may	may	AUX
cblr-3040	537	3	be	be	AUX
cblr-3040	537	4	necessary	necessary	ADJ
cblr-3040	537	5	depending	depend	VERB
cblr-3040	537	6	on	on	ADP
cblr-3040	537	7	the	the	DET
cblr-3040	537	8	facts	fact	NOUN
cblr-3040	537	9	and	and	CCONJ
cblr-3040	537	10	circumstances	circumstance	NOUN
cblr-3040	537	11	,	,	PUNCT
cblr-3040	537	12	including	include	VERB
cblr-3040	537	13	the	the	DET
cblr-3040	537	14	credit	credit	NOUN
cblr-3040	537	15	risk	risk	NOUN
cblr-3040	537	16	associated	associate	VERB
cblr-3040	537	17	with	with	ADP
cblr-3040	537	18	the	the	DET
cblr-3040	537	19	lessee	lessee	NOUN
cblr-3040	537	20	and	and	CCONJ
cblr-3040	537	21	the	the	DET
cblr-3040	537	22	market	market	NOUN
cblr-3040	537	23	risk	risk	NOUN
cblr-3040	537	24	factors	factor	NOUN
cblr-3040	537	25	associated	associate	VERB
cblr-3040	537	26	with	with	ADP
cblr-3040	537	27	the	the	DET
cblr-3040	537	28	leased	lease	VERB
cblr-3040	537	29	property	property	NOUN
cblr-3040	537	30	"	"	PUNCT
cblr-3040	537	31	)	)	PUNCT
cblr-3040	537	32	.	.	PUNCT
cblr-3040	538	1	96	96	NUM
cblr-3040	538	2	concern	concern	NOUN
cblr-3040	538	3	over	over	ADP
cblr-3040	538	4	the	the	DET
cblr-3040	538	5	potential	potential	NOUN
cblr-3040	538	6	for	for	ADP
cblr-3040	538	7	manipulation	manipulation	NOUN
cblr-3040	538	8	through	through	ADP
cblr-3040	538	9	the	the	DET
cblr-3040	538	10	use	use	NOUN
cblr-3040	538	11	of	of	ADP
cblr-3040	538	12	friendly	friendly	ADJ
cblr-3040	538	13	parties	party	NOUN
cblr-3040	538	14	(	(	PUNCT
cblr-3040	538	15	or	or	CCONJ
cblr-3040	538	16	parties	party	NOUN
cblr-3040	538	17	in	in	ADP
cblr-3040	538	18	a	a	DET
cblr-3040	538	19	position	position	NOUN
cblr-3040	538	20	subject	subject	ADJ
cblr-3040	538	21	to	to	ADP
cblr-3040	538	22	coercion	coercion	NOUN
cblr-3040	538	23	)	)	PUNCT
cblr-3040	538	24	is	be	AUX
cblr-3040	538	25	evident	evident	ADJ
cblr-3040	538	26	in	in	ADP
cblr-3040	538	27	the	the	DET
cblr-3040	538	28	"	"	PUNCT
cblr-3040	538	29	background	background	NOUN
cblr-3040	538	30	information	information	NOUN
cblr-3040	538	31	and	and	CCONJ
cblr-3040	538	32	basis	basis	NOUN
cblr-3040	538	33	for	for	ADP
cblr-3040	538	34	conclusions	conclusion	NOUN
cblr-3040	538	35	"	"	PUNCT
cblr-3040	538	36	discussion	discussion	NOUN
cblr-3040	538	37	in	in	ADP
cblr-3040	538	38	fasb	fasb	PROPN
cblr-3040	538	39	's	's	PART
cblr-3040	538	40	2002	2002	NUM
cblr-3040	538	41	spe	spe	PROPN
cblr-3040	538	42	proposed	propose	VERB
cblr-3040	538	43	interpretation	interpretation	NOUN
cblr-3040	538	44	,	,	PUNCT
cblr-3040	538	45	supra	supra	PROPN
cblr-3040	538	46	note	note	PROPN
cblr-3040	538	47	90	90	NUM
cblr-3040	538	48	,	,	PUNCT
cblr-3040	538	49	app	app	X
cblr-3040	538	50	.	.	PROPN
cblr-3040	539	1	b	b	X
cblr-3040	539	2	,	,	PUNCT
cblr-3040	539	3	b27	b27	NOUN
cblr-3040	539	4	and	and	CCONJ
cblr-3040	539	5	in	in	ADP
cblr-3040	539	6	fasb	fasb	NOUN
cblr-3040	539	7	's	's	PART
cblr-3040	539	8	2003	2003	NUM
cblr-3040	539	9	consolidation	consolidation	NOUN
cblr-3040	539	10	interpretation	interpretation	NOUN
cblr-3040	539	11	,	,	PUNCT
cblr-3040	539	12	supra	supra	PROPN
cblr-3040	539	13	note	note	PROPN
cblr-3040	539	14	63	63	NUM
cblr-3040	539	15	,	,	PUNCT
cblr-3040	539	16	app	app	X
cblr-3040	539	17	.	.	PUNCT
cblr-3040	540	1	c	c	X
cblr-3040	540	2	,	,	PUNCT
cblr-3040	540	3	%	%	INTJ
cblr-3040	540	4	c38	c38	NOUN
cblr-3040	540	5	(	(	PUNCT
cblr-3040	540	6	in	in	ADP
cblr-3040	540	7	each	each	DET
cblr-3040	540	8	case	case	NOUN
cblr-3040	540	9	explaining	explain	VERB
cblr-3040	540	10	the	the	DET
cblr-3040	540	11	proposal	proposal	NOUN
cblr-3040	540	12	to	to	PART
cblr-3040	540	13	expand	expand	VERB
cblr-3040	540	14	the	the	DET
cblr-3040	540	15	scope	scope	NOUN
cblr-3040	540	16	of	of	ADP
cblr-3040	540	17	an	an	DET
cblr-3040	540	18	applicable	applicable	ADJ
cblr-3040	540	19	list	list	NOUN
cblr-3040	540	20	of	of	ADP
cblr-3040	540	21	related	related	ADJ
cblr-3040	540	22	parties	party	NOUN
cblr-3040	540	23	by	by	ADP
cblr-3040	540	24	describing	describe	VERB
cblr-3040	540	25	economic	economic	ADJ
cblr-3040	540	26	and	and	CCONJ
cblr-3040	540	27	contractual	contractual	ADJ
cblr-3040	540	28	circumstances	circumstance	NOUN
cblr-3040	540	29	that	that	PRON
cblr-3040	540	30	could	could	AUX
cblr-3040	540	31	be	be	AUX
cblr-3040	540	32	brought	bring	VERB
cblr-3040	540	33	to	to	PART
cblr-3040	540	34	bear	bear	VERB
cblr-3040	540	35	on	on	ADP
cblr-3040	540	36	such	such	ADJ
cblr-3040	540	37	parties	party	NOUN
cblr-3040	540	38	and	and	CCONJ
cblr-3040	540	39	expressing	express	VERB
cblr-3040	540	40	the	the	DET
cblr-3040	540	41	desire	desire	NOUN
cblr-3040	540	42	to	to	PART
cblr-3040	540	43	prevent	prevent	VERB
cblr-3040	540	44	a	a	DET
cblr-3040	540	45	company	company	NOUN
cblr-3040	540	46	from	from	ADP
cblr-3040	540	47	avoiding	avoid	VERB
cblr-3040	540	48	consolidation	consolidation	NOUN
cblr-3040	540	49	of	of	ADP
cblr-3040	540	50	an	an	DET
cblr-3040	540	51	entity	entity	NOUN
cblr-3040	540	52	"	"	PUNCT
cblr-3040	540	53	by	by	ADP
cblr-3040	540	54	arranging	arrange	VERB
cblr-3040	540	55	to	to	PART
cblr-3040	540	56	protect	protect	VERB
cblr-3040	540	57	its	its	PRON
cblr-3040	540	58	interest	interest	NOUN
cblr-3040	540	59	or	or	CCONJ
cblr-3040	540	60	directly	directly	ADV
cblr-3040	540	61	expand	expand	VERB
cblr-3040	540	62	its	its	PRON
cblr-3040	540	63	holdings	holding	NOUN
cblr-3040	540	64	through	through	ADP
cblr-3040	540	65	other	other	ADJ
cblr-3040	540	66	parties	party	NOUN
cblr-3040	540	67	"	"	PUNCT
cblr-3040	540	68	)	)	PUNCT
cblr-3040	540	69	.	.	PUNCT
cblr-3040	541	1	97	97	NUM
cblr-3040	541	2	see	see	VERB
cblr-3040	541	3	powers	power	NOUN
cblr-3040	541	4	report	report	NOUN
cblr-3040	541	5	,	,	PUNCT
cblr-3040	541	6	supra	supra	PROPN
cblr-3040	541	7	note	note	NOUN
cblr-3040	541	8	4	4	NUM
cblr-3040	541	9	,	,	PUNCT
cblr-3040	541	10	at	at	ADP
cblr-3040	541	11	26	26	NUM
cblr-3040	541	12	,	,	PUNCT
cblr-3040	541	13	32	32	NUM
cblr-3040	541	14	.	.	X
cblr-3040	542	1	98	98	NUM
cblr-3040	543	1	i	i	PRON
cblr-3040	543	2	d.	d.	PROPN
cblr-3040	543	3	at	at	ADP
cblr-3040	543	4	32	32	NUM
cblr-3040	543	5	.	.	PUNCT
cblr-3040	544	1	see	see	VERB
cblr-3040	544	2	also	also	ADV
cblr-3040	544	3	allan	allan	PROPN
cblr-3040	544	4	b.	b.	PROPN
cblr-3040	544	5	afterman	afterman	PROPN
cblr-3040	544	6	,	,	PUNCT
cblr-3040	544	7	the	the	DET
cblr-3040	544	8	enron	enron	PROPN
cblr-3040	544	9	debate	debate	NOUN
cblr-3040	544	10	:	:	PUNCT
cblr-3040	544	11	casting	cast	VERB
cblr-3040	544	12	a	a	DET
cblr-3040	544	13	shadow	shadow	NOUN
cblr-3040	544	14	over	over	ADP
cblr-3040	544	15	u.s	u.s	PROPN
cblr-3040	544	16	.	.	PROPN
cblr-3040	544	17	accounting	accounting	PROPN
cblr-3040	544	18	and	and	CCONJ
cblr-3040	544	19	auditing	auditing	NOUN
cblr-3040	544	20	standards	standard	NOUN
cblr-3040	544	21	,	,	PUNCT
cblr-3040	544	22	corp	corp	PROPN
cblr-3040	544	23	.	.	PROPN
cblr-3040	545	1	fin	fin	PROPN
cblr-3040	545	2	.	.	PUNCT
cblr-3040	546	1	rev	rev	PROPN
cblr-3040	546	2	.	.	PROPN
cblr-3040	546	3	13	13	NUM
cblr-3040	546	4	,	,	PUNCT
cblr-3040	546	5	16	16	NUM
cblr-3040	546	6	(	(	PUNCT
cblr-3040	546	7	mar	mar	PROPN
cblr-3040	546	8	.	.	PROPN
cblr-3040	546	9	apr	apr	PROPN
cblr-3040	546	10	.	.	PROPN
cblr-3040	546	11	2002	2002	NUM
cblr-3040	546	12	)	)	PUNCT
cblr-3040	546	13	;	;	PUNCT
cblr-3040	546	14	but	but	CCONJ
cblr-3040	547	1	cf	cf	X
cblr-3040	547	2	.	.	PUNCT
cblr-3040	548	1	bratton	bratton	PROPN
cblr-3040	548	2	,	,	PUNCT
cblr-3040	548	3	supra	supra	PROPN
cblr-3040	548	4	note	note	PROPN
cblr-3040	548	5	73	73	NUM
cblr-3040	548	6	,	,	PUNCT
cblr-3040	548	7	at	at	ADP
cblr-3040	548	8	1348	1348	NUM
cblr-3040	548	9	(	(	PUNCT
cblr-3040	548	10	arguing	argue	VERB
cblr-3040	548	11	that	that	SCONJ
cblr-3040	548	12	the	the	DET
cblr-3040	548	13	"	"	PUNCT
cblr-3040	548	14	central	central	ADJ
cblr-3040	548	15	problem	problem	NOUN
cblr-3040	548	16	"	"	PUNCT
cblr-3040	548	17	with	with	SCONJ
cblr-3040	548	18	many	many	ADJ
cblr-3040	548	19	of	of	ADP
cblr-3040	548	20	the	the	DET
cblr-3040	548	21	enron	enron	PROPN
cblr-3040	548	22	accounting	accounting	NOUN
cblr-3040	548	23	violations	violation	NOUN
cblr-3040	548	24	"	"	PUNCT
cblr-3040	548	25	lay	lie	VERB
cblr-3040	548	26	not	not	PART
cblr-3040	548	27	with	with	ADP
cblr-3040	548	28	the	the	DET
cblr-3040	548	29	rules	rule	NOUN
cblr-3040	548	30	themselves	themselves	PRON
cblr-3040	548	31	but	but	CCONJ
cblr-3040	548	32	enron	enron	PROPN
cblr-3040	548	33	's	's	PART
cblr-3040	548	34	failure	failure	NOUN
cblr-3040	548	35	to	to	PART
cblr-3040	548	36	follow	follow	VERB
cblr-3040	548	37	them	they	PRON
cblr-3040	548	38	"	"	PUNCT
cblr-3040	548	39	)	)	PUNCT
cblr-3040	548	40	.	.	PUNCT
cblr-3040	549	1	columbia	columbia	PROPN
cblr-3040	549	2	business	business	NOUN
cblr-3040	550	1	[	[	X
cblr-3040	550	2	a	a	DET
cblr-3040	550	3	w	w	NOUN
cblr-3040	550	4	review	review	NOUN
cblr-3040	550	5	[	[	X
cblr-3040	550	6	vol	vol	NOUN
cblr-3040	550	7	.	.	PUNCT
cblr-3040	550	8	2003	2003	NUM
cblr-3040	550	9	no	no	NOUN
cblr-3040	550	10	.	.	PUNCT
cblr-3040	551	1	1:35	1:35	NUM
cblr-3040	551	2	]	]	PUNCT
cblr-3040	551	3	stopping	stop	VERB
cblr-3040	551	4	enron	enron	PROPN
cblr-3040	551	5	end	end	NOUN
cblr-3040	551	6	-	-	PUNCT
cblr-3040	551	7	runs	run	NOUN
cblr-3040	551	8	and	and	CCONJ
cblr-3040	551	9	other	other	ADJ
cblr-3040	551	10	trick	trick	NOUN
cblr-3040	551	11	plays	play	VERB
cblr-3040	551	12	79	79	NUM
cblr-3040	551	13	that	that	SCONJ
cblr-3040	551	14	under	under	ADP
cblr-3040	551	15	the	the	DET
cblr-3040	551	16	then	then	ADV
cblr-3040	551	17	-	-	PUNCT
cblr-3040	551	18	prevailing	prevail	VERB
cblr-3040	551	19	gaap	gaap	PROPN
cblr-3040	551	20	interpretations	interpretation	NOUN
cblr-3040	551	21	and	and	CCONJ
cblr-3040	551	22	accounting	accounting	NOUN
cblr-3040	551	23	practices	practice	NOUN
cblr-3040	551	24	,	,	PUNCT
cblr-3040	551	25	had	have	AUX
cblr-3040	551	26	enron	enron	PROPN
cblr-3040	551	27	located	locate	VERB
cblr-3040	551	28	some	some	DET
cblr-3040	551	29	more	more	ADJ
cblr-3040	551	30	"	"	PUNCT
cblr-3040	551	31	distant	distant	ADJ
cblr-3040	551	32	"	"	PUNCT
cblr-3040	551	33	outsiders	outsider	NOUN
cblr-3040	551	34	and	and	CCONJ
cblr-3040	551	35	had	have	VERB
cblr-3040	551	36	them	they	PRON
cblr-3040	551	37	more	more	ADV
cblr-3040	551	38	cleanly	cleanly	ADV
cblr-3040	551	39	invest	invest	VERB
cblr-3040	551	40	the	the	DET
cblr-3040	551	41	3	3	NUM
cblr-3040	551	42	percent	percent	NOUN
cblr-3040	551	43	,	,	PUNCT
cblr-3040	551	44	the	the	DET
cblr-3040	551	45	company	company	NOUN
cblr-3040	551	46	and	and	CCONJ
cblr-3040	551	47	its	its	PRON
cblr-3040	551	48	accountants	accountant	NOUN
cblr-3040	551	49	would	would	AUX
cblr-3040	551	50	likely	likely	ADV
cblr-3040	551	51	have	have	AUX
cblr-3040	551	52	been	be	AUX
cblr-3040	551	53	comfortable	comfortable	ADJ
cblr-3040	551	54	with	with	ADP
cblr-3040	551	55	the	the	DET
cblr-3040	551	56	non	non	NOUN
cblr-3040	551	57	-	-	NOUN
cblr-3040	551	58	consolidation	consolidation	NOUN
cblr-3040	551	59	of	of	ADP
cblr-3040	551	60	the	the	DET
cblr-3040	551	61	chewco	chewco	NOUN
cblr-3040	551	62	spe	spe	NOUN
cblr-3040	551	63	,	,	PUNCT
cblr-3040	551	64	and	and	CCONJ
cblr-3040	551	65	thus	thus	ADV
cblr-3040	551	66	of	of	ADP
cblr-3040	551	67	jedi	jedi	PROPN
cblr-3040	551	68	i	i	PROPN
cblr-3040	551	69	,	,	PUNCT
cblr-3040	551	70	and	and	CCONJ
cblr-3040	551	71	continued	continue	VERB
cblr-3040	551	72	the	the	DET
cblr-3040	551	73	off	off	ADP
cblr-3040	551	74	-	-	PUNCT
cblr-3040	551	75	balance	balance	NOUN
cblr-3040	551	76	sheet	sheet	NOUN
cblr-3040	551	77	handling	handling	NOUN
cblr-3040	551	78	of	of	ADP
cblr-3040	551	79	the	the	DET
cblr-3040	551	80	underlying	underlie	VERB
cblr-3040	551	81	liabilities	liability	NOUN
cblr-3040	551	82	.	.	PUNCT
cblr-3040	552	1	fortunately	fortunately	ADV
cblr-3040	552	2	,	,	PUNCT
cblr-3040	552	3	congress	congress	PROPN
cblr-3040	552	4	,	,	PUNCT
cblr-3040	552	5	the	the	DET
cblr-3040	552	6	sec	sec	PROPN
cblr-3040	552	7	and	and	CCONJ
cblr-3040	552	8	fasb	fasb	NOUN
cblr-3040	552	9	have	have	AUX
cblr-3040	552	10	now	now	ADV
cblr-3040	552	11	been	be	AUX
cblr-3040	552	12	able	able	ADJ
cblr-3040	552	13	to	to	PART
cblr-3040	552	14	look	look	VERB
cblr-3040	552	15	beyond	beyond	ADP
cblr-3040	552	16	enron	enron	PROPN
cblr-3040	552	17	's	's	PART
cblr-3040	552	18	particular	particular	ADJ
cblr-3040	552	19	excesses	excess	NOUN
cblr-3040	552	20	and	and	CCONJ
cblr-3040	552	21	errors	error	NOUN
cblr-3040	552	22	to	to	PART
cblr-3040	552	23	question	question	VERB
cblr-3040	552	24	and	and	CCONJ
cblr-3040	552	25	ultimately	ultimately	ADV
cblr-3040	552	26	revise	revise	VERB
cblr-3040	552	27	the	the	DET
cblr-3040	552	28	spe	spe	PROPN
cblr-3040	552	29	accounting	accounting	NOUN
cblr-3040	552	30	rules	rule	NOUN
cblr-3040	552	31	in	in	ADP
cblr-3040	552	32	general	general	ADJ
cblr-3040	552	33	.	.	PUNCT
cblr-3040	553	1	3	3	X
cblr-3040	553	2	.	.	NUM
cblr-3040	553	3	2002	2002	NUM
cblr-3040	553	4	and	and	CCONJ
cblr-3040	553	5	2003	2003	NUM
cblr-3040	553	6	gaap	gaap	PROPN
cblr-3040	553	7	reforms	reform	NOUN
cblr-3040	553	8	on	on	ADP
cblr-3040	553	9	june	june	PROPN
cblr-3040	553	10	28	28	NUM
cblr-3040	553	11	,	,	PUNCT
cblr-3040	553	12	2002	2002	NUM
cblr-3040	553	13	,	,	PUNCT
cblr-3040	553	14	in	in	ADP
cblr-3040	553	15	the	the	DET
cblr-3040	553	16	midst	midst	NOUN
cblr-3040	553	17	of	of	ADP
cblr-3040	553	18	the	the	DET
cblr-3040	553	19	pre	pre	ADJ
cblr-3040	553	20	-	-	ADJ
cblr-3040	553	21	sarbanes	sarbane	NOUN
cblr-3040	553	22	-	-	PUNCT
cblr-3040	553	23	oxley	oxley	ADJ
cblr-3040	553	24	act	act	NOUN
cblr-3040	553	25	fervor	fervor	NOUN
cblr-3040	553	26	over	over	ADP
cblr-3040	553	27	accounting	accounting	NOUN
cblr-3040	553	28	abuses	abuse	NOUN
cblr-3040	553	29	,	,	PUNCT
cblr-3040	553	30	the	the	DET
cblr-3040	553	31	fasb	fasb	NOUN
cblr-3040	553	32	issued	issue	VERB
cblr-3040	553	33	for	for	ADP
cblr-3040	553	34	comment	comment	NOUN
cblr-3040	553	35	a	a	DET
cblr-3040	553	36	"	"	PUNCT
cblr-3040	553	37	proposed	propose	VERB
cblr-3040	553	38	interpretation	interpretation	NOUN
cblr-3040	553	39	"	"	PUNCT
cblr-3040	553	40	regarding	regard	VERB
cblr-3040	553	41	the	the	DET
cblr-3040	553	42	consolidation	consolidation	NOUN
cblr-3040	553	43	of	of	ADP
cblr-3040	553	44	certain	certain	ADJ
cblr-3040	553	45	spes	spe	NOUN
cblr-3040	553	46	.	.	PROPN
cblr-3040	553	47	9	9	NUM
cblr-3040	553	48	in	in	ADP
cblr-3040	553	49	taking	take	VERB
cblr-3040	553	50	this	this	DET
cblr-3040	553	51	action	action	NOUN
cblr-3040	553	52	,	,	PUNCT
cblr-3040	553	53	the	the	DET
cblr-3040	553	54	board	board	NOUN
cblr-3040	553	55	noted	note	VERB
cblr-3040	553	56	the	the	DET
cblr-3040	553	57	"	"	PUNCT
cblr-3040	553	58	increasingly	increasingly	ADV
cblr-3040	553	59	common	common	ADJ
cblr-3040	553	60	"	"	PUNCT
cblr-3040	553	61	use	use	NOUN
cblr-3040	553	62	of	of	ADP
cblr-3040	553	63	spes	spe	NOUN
cblr-3040	553	64	and	and	CCONJ
cblr-3040	553	65	observed	observe	VERB
cblr-3040	553	66	that	that	SCONJ
cblr-3040	553	67	:	:	PUNCT
cblr-3040	553	68	"	"	PUNCT
cblr-3040	553	69	some	some	DET
cblr-3040	553	70	enterprises	enterprise	NOUN
cblr-3040	553	71	appear	appear	VERB
cblr-3040	553	72	to	to	PART
cblr-3040	553	73	have	have	AUX
cblr-3040	553	74	used	use	VERB
cblr-3040	553	75	spes	spe	NOUN
cblr-3040	553	76	to	to	PART
cblr-3040	553	77	avoid	avoid	VERB
cblr-3040	553	78	reporting	report	VERB
cblr-3040	553	79	assets	asset	NOUN
cblr-3040	553	80	and	and	CCONJ
cblr-3040	553	81	liabilities	liability	NOUN
cblr-3040	553	82	for	for	ADP
cblr-3040	553	83	which	which	PRON
cblr-3040	553	84	they	they	PRON
cblr-3040	553	85	are	be	AUX
cblr-3040	553	86	responsible	responsible	ADJ
cblr-3040	553	87	,	,	PUNCT
cblr-3040	553	88	to	to	PART
cblr-3040	553	89	defer	defer	VERB
cblr-3040	553	90	the	the	DET
cblr-3040	553	91	reporting	reporting	NOUN
cblr-3040	553	92	of	of	ADP
cblr-3040	553	93	losses	loss	NOUN
cblr-3040	553	94	that	that	PRON
cblr-3040	553	95	have	have	AUX
cblr-3040	553	96	already	already	ADV
cblr-3040	553	97	been	be	AUX
cblr-3040	553	98	incurred	incur	VERB
cblr-3040	553	99	,	,	PUNCT
cblr-3040	553	100	or	or	CCONJ
cblr-3040	553	101	to	to	PART
cblr-3040	553	102	report	report	VERB
cblr-3040	553	103	gains	gain	NOUN
cblr-3040	553	104	that	that	PRON
cblr-3040	553	105	are	be	AUX
cblr-3040	553	106	illusory	illusory	ADJ
cblr-3040	553	107	.	.	PUNCT
cblr-3040	553	108	"	"	PUNCT
cblr-3040	553	109	'	'	PUNCT
cblr-3040	553	110	'	'	PUNCT
cblr-3040	553	111	providing	provide	VERB
cblr-3040	553	112	background	background	NOUN
cblr-3040	553	113	information	information	NOUN
cblr-3040	553	114	for	for	ADP
cblr-3040	553	115	the	the	DET
cblr-3040	553	116	principles	principle	NOUN
cblr-3040	553	117	proposed	propose	VERB
cblr-3040	553	118	in	in	ADP
cblr-3040	553	119	the	the	DET
cblr-3040	553	120	2002	2002	NUM
cblr-3040	553	121	spe	spe	PROPN
cblr-3040	553	122	proposed	propose	VERB
cblr-3040	553	123	interpretation	interpretation	NOUN
cblr-3040	553	124	,	,	PUNCT
cblr-3040	553	125	fasb	fasb	NOUN
cblr-3040	553	126	pointed	point	VERB
cblr-3040	553	127	to	to	ADP
cblr-3040	553	128	,	,	PUNCT
cblr-3040	553	129	among	among	ADP
cblr-3040	553	130	other	other	ADJ
cblr-3040	553	131	things	thing	NOUN
cblr-3040	553	132	,	,	PUNCT
cblr-3040	553	133	some	some	DET
cblr-3040	553	134	particularly	particularly	ADV
cblr-3040	553	135	abusive	abusive	ADJ
cblr-3040	553	136	practices	practice	NOUN
cblr-3040	553	137	which	which	PRON
cblr-3040	553	138	had	have	AUX
cblr-3040	553	139	come	come	VERB
cblr-3040	553	140	to	to	ADP
cblr-3040	553	141	its	its	PRON
cblr-3040	553	142	attention	attention	NOUN
cblr-3040	553	143	,	,	PUNCT
cblr-3040	553	144	including	include	VERB
cblr-3040	553	145	use	use	NOUN
cblr-3040	553	146	of	of	ADP
cblr-3040	553	147	chains	chain	NOUN
cblr-3040	553	148	of	of	ADP
cblr-3040	553	149	spes	spe	NOUN
cblr-3040	553	150	in	in	ADP
cblr-3040	553	151	an	an	DET
cblr-3040	553	152	attempt	attempt	NOUN
cblr-3040	553	153	to	to	PART
cblr-3040	553	154	use	use	VERB
cblr-3040	553	155	one	one	NUM
cblr-3040	553	156	equity	equity	NOUN
cblr-3040	553	157	investment	investment	NOUN
cblr-3040	553	158	to	to	PART
cblr-3040	553	159	capitalize	capitalize	VERB
cblr-3040	553	160	multiple	multiple	ADJ
cblr-3040	553	161	spes	spe	NOUN
cblr-3040	553	162	and	and	CCONJ
cblr-3040	553	163	efforts	effort	NOUN
cblr-3040	553	164	to	to	PART
cblr-3040	553	165	disguise	disguise	VERB
cblr-3040	553	166	the	the	DET
cblr-3040	553	167	identity	identity	NOUN
cblr-3040	553	168	of	of	ADP
cblr-3040	553	169	the	the	DET
cblr-3040	553	170	source	source	NOUN
cblr-3040	553	171	of	of	ADP
cblr-3040	553	172	"	"	PUNCT
cblr-3040	553	173	real	real	ADJ
cblr-3040	553	174	financial	financial	ADJ
cblr-3040	553	175	support	support	NOUN
cblr-3040	553	176	"	"	PUNCT
cblr-3040	553	177	for	for	ADP
cblr-3040	553	178	an	an	DET
cblr-3040	553	179	spe	spe	NOUN
cblr-3040	553	180	.	.	PUNCT
cblr-3040	554	1	'0	'0	X
cblr-3040	554	2	'	'	PART
cblr-3040	555	1	the	the	DET
cblr-3040	555	2	substance	substance	NOUN
cblr-3040	555	3	of	of	ADP
cblr-3040	555	4	the	the	DET
cblr-3040	555	5	proposed	propose	VERB
cblr-3040	555	6	interpretation	interpretation	NOUN
cblr-3040	555	7	generally	generally	ADV
cblr-3040	555	8	reflects	reflect	VERB
cblr-3040	555	9	confirmation	confirmation	NOUN
cblr-3040	555	10	by	by	ADP
cblr-3040	555	11	fasb	fasb	NOUN
cblr-3040	555	12	that	that	SCONJ
cblr-3040	555	13	the	the	DET
cblr-3040	555	14	pre	pre	ADJ
cblr-3040	555	15	-	-	ADJ
cblr-3040	555	16	existing	exist	VERB
cblr-3040	555	17	guidance	guidance	NOUN
cblr-3040	555	18	on	on	ADP
cblr-3040	555	19	financial	financial	ADJ
cblr-3040	555	20	accounting	accounting	NOUN
cblr-3040	555	21	for	for	ADP
cblr-3040	555	22	spes	spe	NOUN
cblr-3040	555	23	failed	fail	VERB
cblr-3040	555	24	to	to	PART
cblr-3040	555	25	adequately	adequately	ADV
cblr-3040	555	26	"	"	PUNCT
cblr-3040	555	27	see	see	VERB
cblr-3040	555	28	fasb	fasb	NOUN
cblr-3040	555	29	's	's	PART
cblr-3040	555	30	2002	2002	NUM
cblr-3040	555	31	spe	spe	PROPN
cblr-3040	555	32	proposed	propose	VERB
cblr-3040	555	33	interpretation	interpretation	NOUN
cblr-3040	555	34	,	,	PUNCT
cblr-3040	555	35	supra	supra	PROPN
cblr-3040	555	36	note	note	NOUN
cblr-3040	555	37	90	90	NUM
cblr-3040	555	38	.	.	PUNCT
cblr-3040	556	1	fasb	fasb	PROPN
cblr-3040	556	2	's	's	PART
cblr-3040	556	3	2002	2002	NUM
cblr-3040	556	4	spe	spe	PROPN
cblr-3040	556	5	proposed	propose	VERB
cblr-3040	556	6	interpretation	interpretation	NOUN
cblr-3040	556	7	takes	take	VERB
cblr-3040	556	8	the	the	DET
cblr-3040	556	9	form	form	NOUN
cblr-3040	556	10	of	of	ADP
cblr-3040	556	11	an	an	DET
cblr-3040	556	12	interpretation	interpretation	NOUN
cblr-3040	556	13	of	of	ADP
cblr-3040	556	14	arb	arb	PROPN
cblr-3040	556	15	no	no	INTJ
cblr-3040	556	16	.	.	PROPN
cblr-3040	556	17	51	51	NUM
cblr-3040	556	18	,	,	PUNCT
cblr-3040	556	19	supra	supra	PROPN
cblr-3040	556	20	note	note	NOUN
cblr-3040	556	21	93	93	NUM
cblr-3040	556	22	,	,	PUNCT
cblr-3040	556	23	the	the	DET
cblr-3040	556	24	primary	primary	ADJ
cblr-3040	556	25	source	source	NOUN
cblr-3040	556	26	of	of	ADP
cblr-3040	556	27	gaap	gaap	PROPN
cblr-3040	556	28	guidance	guidance	NOUN
cblr-3040	556	29	on	on	ADP
cblr-3040	556	30	consolidated	consolidated	ADJ
cblr-3040	556	31	financial	financial	ADJ
cblr-3040	556	32	statements	statement	NOUN
cblr-3040	556	33	since	since	SCONJ
cblr-3040	556	34	1959	1959	NUM
cblr-3040	556	35	.	.	PUNCT
cblr-3040	557	1	10	10	NUM
cblr-3040	557	2	fasb	fasb	PROPN
cblr-3040	557	3	's	's	PART
cblr-3040	557	4	2002	2002	NUM
cblr-3040	557	5	spe	spe	PROPN
cblr-3040	557	6	proposed	propose	VERB
cblr-3040	557	7	interpretation	interpretation	NOUN
cblr-3040	557	8	,	,	PUNCT
cblr-3040	557	9	supra	supra	PROPN
cblr-3040	557	10	note	note	PROPN
cblr-3040	557	11	90	90	NUM
cblr-3040	557	12	,	,	PUNCT
cblr-3040	557	13	app	app	X
cblr-3040	557	14	.	.	PROPN
cblr-3040	558	1	b	b	X
cblr-3040	558	2	,	,	PUNCT
cblr-3040	558	3	b2	b2	NOUN
cblr-3040	558	4	.	.	PUNCT
cblr-3040	559	1	101	101	NUM
cblr-3040	559	2	i	i	PROPN
cblr-3040	559	3	d.	d.	PROPN
cblr-3040	559	4	app	app	PROPN
cblr-3040	559	5	.	.	PROPN
cblr-3040	560	1	b	b	X
cblr-3040	560	2	,	,	PUNCT
cblr-3040	560	3	t'l	t'l	ADV
cblr-3040	560	4	b8	b8	PROPN
cblr-3040	560	5	-	-	PUNCT
cblr-3040	560	6	b9	b9	PROPN
cblr-3040	560	7	.	.	PUNCT
cblr-3040	561	1	columbia	columbia	PROPN
cblr-3040	561	2	business	business	PROPN
cblr-3040	561	3	law	law	PROPN
cblr-3040	561	4	review	review	NOUN
cblr-3040	561	5	distinguish	distinguish	VERB
cblr-3040	561	6	between	between	ADP
cblr-3040	561	7	different	different	ADJ
cblr-3040	561	8	types	type	NOUN
cblr-3040	561	9	and	and	CCONJ
cblr-3040	561	10	uses	use	NOUN
cblr-3040	561	11	of	of	ADP
cblr-3040	561	12	spes	spe	NOUN
cblr-3040	561	13	,	,	PUNCT
cblr-3040	561	14	°	°	DET
cblr-3040	561	15	2	2	NUM
cblr-3040	561	16	left	left	ADJ
cblr-3040	561	17	room	room	NOUN
cblr-3040	561	18	for	for	ADP
cblr-3040	561	19	undue	undue	ADJ
cblr-3040	561	20	reliance	reliance	NOUN
cblr-3040	561	21	on	on	ADP
cblr-3040	561	22	seemingly	seemingly	ADV
cblr-3040	561	23	"	"	PUNCT
cblr-3040	561	24	bright	bright	ADJ
cblr-3040	561	25	line	line	NOUN
cblr-3040	561	26	"	"	PUNCT
cblr-3040	561	27	rules	rule	NOUN
cblr-3040	561	28	(	(	PUNCT
cblr-3040	561	29	such	such	ADJ
cblr-3040	561	30	as	as	ADP
cblr-3040	561	31	majority	majority	NOUN
cblr-3040	561	32	voting	voting	NOUN
cblr-3040	561	33	ownership	ownership	NOUN
cblr-3040	561	34	and	and	CCONJ
cblr-3040	561	35	the	the	DET
cblr-3040	561	36	3	3	NUM
cblr-3040	561	37	percent	percent	NOUN
cblr-3040	561	38	outside	outside	ADP
cblr-3040	561	39	equity	equity	NOUN
cblr-3040	561	40	benchmark	benchmark	NOUN
cblr-3040	561	41	)	)	PUNCT
cblr-3040	561	42	,	,	PUNCT
cblr-3040	561	43	°	°	ADP
cblr-3040	561	44	3	3	NUM
cblr-3040	561	45	and	and	CCONJ
cblr-3040	561	46	inadequately	inadequately	ADV
cblr-3040	561	47	addressed	address	VERB
cblr-3040	561	48	potential	potential	ADJ
cblr-3040	561	49	abuses	abuse	NOUN
cblr-3040	561	50	through	through	ADP
cblr-3040	561	51	the	the	DET
cblr-3040	561	52	use	use	NOUN
cblr-3040	561	53	of	of	ADP
cblr-3040	561	54	related	related	ADJ
cblr-3040	561	55	parties	party	NOUN
cblr-3040	561	56	to	to	PART
cblr-3040	561	57	disguise	disguise	VERB
cblr-3040	561	58	effective	effective	ADJ
cblr-3040	561	59	influence	influence	NOUN
cblr-3040	561	60	by	by	ADP
cblr-3040	561	61	the	the	DET
cblr-3040	561	62	company	company	NOUN
cblr-3040	561	63	principally	principally	ADV
cblr-3040	561	64	benefited	benefit	VERB
cblr-3040	561	65	by	by	ADP
cblr-3040	561	66	the	the	DET
cblr-3040	561	67	spe	spe	PROPN
cblr-3040	561	68	arrangement.0	arrangement.0	NOUN
cblr-3040	561	69	4	4	NUM
cblr-3040	561	70	addressing	address	VERB
cblr-3040	561	71	prior	prior	ADJ
cblr-3040	561	72	deficiencies	deficiency	NOUN
cblr-3040	561	73	in	in	ADP
cblr-3040	561	74	the	the	DET
cblr-3040	561	75	accounting	accounting	NOUN
cblr-3040	561	76	principles	principle	NOUN
cblr-3040	561	77	governing	govern	VERB
cblr-3040	561	78	the	the	DET
cblr-3040	561	79	consolidation	consolidation	NOUN
cblr-3040	561	80	analysis	analysis	NOUN
cblr-3040	561	81	and	and	CCONJ
cblr-3040	561	82	taking	take	VERB
cblr-3040	561	83	into	into	ADP
cblr-3040	561	84	consideration	consideration	NOUN
cblr-3040	561	85	the	the	DET
cblr-3040	561	86	large	large	ADJ
cblr-3040	561	87	number	number	NOUN
cblr-3040	561	88	of	of	ADP
cblr-3040	561	89	comments	comment	NOUN
cblr-3040	561	90	received	receive	VERB
cblr-3040	561	91	on	on	ADP
cblr-3040	561	92	its	its	PRON
cblr-3040	561	93	2002	2002	NUM
cblr-3040	561	94	spe	spe	NOUN
cblr-3040	561	95	proposed	propose	VERB
cblr-3040	561	96	interpretation	interpretation	NOUN
cblr-3040	561	97	,	,	PUNCT
cblr-3040	561	98	the	the	DET
cblr-3040	561	99	fasb	fasb	NOUN
cblr-3040	561	100	subsequently	subsequently	ADV
cblr-3040	561	101	issued	issue	VERB
cblr-3040	561	102	in	in	ADP
cblr-3040	561	103	january	january	PROPN
cblr-3040	561	104	2003	2003	NUM
cblr-3040	561	105	its	its	PRON
cblr-3040	561	106	interpretation	interpretation	NOUN
cblr-3040	561	107	no	no	INTJ
cblr-3040	561	108	.	.	PROPN
cblr-3040	561	109	46	46	NUM
cblr-3040	561	110	,	,	PUNCT
cblr-3040	561	111	consolidation	consolidation	NOUN
cblr-3040	561	112	of	of	ADP
cblr-3040	561	113	variable	variable	ADJ
cblr-3040	561	114	interest	interest	NOUN
cblr-3040	561	115	entities	entity	NOUN
cblr-3040	561	116	,	,	PUNCT
cblr-3040	561	117	substituting	substitute	VERB
cblr-3040	561	118	the	the	DET
cblr-3040	561	119	term	term	NOUN
cblr-3040	561	120	"	"	PUNCT
cblr-3040	561	121	variable	variable	ADJ
cblr-3040	561	122	interest	interest	NOUN
cblr-3040	561	123	equity	equity	NOUN
cblr-3040	561	124	"	"	PUNCT
cblr-3040	561	125	(	(	PUNCT
cblr-3040	561	126	"	"	PUNCT
cblr-3040	561	127	vie	vie	NOUN
cblr-3040	561	128	"	"	PUNCT
cblr-3040	561	129	)	)	PUNCT
cblr-3040	561	130	for	for	ADP
cblr-3040	561	131	"	"	PUNCT
cblr-3040	561	132	spe	spe	PROPN
cblr-3040	561	133	"	"	PUNCT
cblr-3040	561	134	in	in	ADP
cblr-3040	561	135	an	an	DET
cblr-3040	561	136	effort	effort	NOUN
cblr-3040	561	137	to	to	PART
cblr-3040	561	138	broaden	broaden	VERB
cblr-3040	561	139	the	the	DET
cblr-3040	561	140	coverage	coverage	NOUN
cblr-3040	561	141	of	of	ADP
cblr-3040	561	142	the	the	DET
cblr-3040	561	143	interpretation	interpretation	NOUN
cblr-3040	561	144	.	.	PUNCT
cblr-3040	562	1	"5	"5	VERB
cblr-3040	562	2	using	use	VERB
cblr-3040	562	3	the	the	DET
cblr-3040	562	4	term	term	NOUN
cblr-3040	562	5	"	"	PUNCT
cblr-3040	562	6	vie	vie	NOUN
cblr-3040	562	7	"	"	PUNCT
cblr-3040	562	8	to	to	PART
cblr-3040	562	9	describe	describe	VERB
cblr-3040	562	10	"	"	PUNCT
cblr-3040	562	11	a	a	DET
cblr-3040	562	12	102	102	NUM
cblr-3040	562	13	for	for	ADP
cblr-3040	562	14	example	example	NOUN
cblr-3040	562	15	,	,	PUNCT
cblr-3040	562	16	the	the	DET
cblr-3040	562	17	fasb	fasb	NOUN
cblr-3040	562	18	stated	state	VERB
cblr-3040	562	19	:	:	PUNCT
cblr-3040	562	20	"	"	PUNCT
cblr-3040	562	21	spes	spe	NOUN
cblr-3040	562	22	engaged	engage	VERB
cblr-3040	562	23	in	in	ADP
cblr-3040	562	24	activities	activity	NOUN
cblr-3040	562	25	other	other	ADJ
cblr-3040	562	26	than	than	ADP
cblr-3040	562	27	leasing	leasing	NOUN
cblr-3040	562	28	and	and	CCONJ
cblr-3040	562	29	securitizations	securitization	NOUN
cblr-3040	562	30	generally	generally	ADV
cblr-3040	562	31	are	be	AUX
cblr-3040	562	32	not	not	PART
cblr-3040	562	33	addressed	address	VERB
cblr-3040	562	34	by	by	ADP
cblr-3040	562	35	existing	exist	VERB
cblr-3040	562	36	accounting	accounting	NOUN
cblr-3040	562	37	literature	literature	NOUN
cblr-3040	562	38	.	.	PUNCT
cblr-3040	563	1	the	the	DET
cblr-3040	563	2	board	board	NOUN
cblr-3040	563	3	has	have	AUX
cblr-3040	563	4	been	be	AUX
cblr-3040	563	5	told	tell	VERB
cblr-3040	563	6	that	that	SCONJ
cblr-3040	563	7	existing	exist	VERB
cblr-3040	563	8	practices	practice	NOUN
cblr-3040	563	9	related	relate	VERB
cblr-3040	563	10	to	to	ADP
cblr-3040	563	11	those	those	DET
cblr-3040	563	12	spes	spe	NOUN
cblr-3040	563	13	have	have	AUX
cblr-3040	563	14	been	be	AUX
cblr-3040	563	15	developed	develop	VERB
cblr-3040	563	16	by	by	ADP
cblr-3040	563	17	analogy	analogy	NOUN
cblr-3040	563	18	to	to	ADP
cblr-3040	563	19	requirements	requirement	NOUN
cblr-3040	563	20	for	for	ADP
cblr-3040	563	21	spe	spe	NOUN
cblr-3040	563	22	lessors	lessor	NOUN
cblr-3040	563	23	even	even	ADV
cblr-3040	563	24	though	though	SCONJ
cblr-3040	563	25	their	their	PRON
cblr-3040	563	26	characteristics	characteristic	NOUN
cblr-3040	563	27	may	may	AUX
cblr-3040	563	28	be	be	AUX
cblr-3040	563	29	very	very	ADV
cblr-3040	563	30	different	different	ADJ
cblr-3040	563	31	.	.	PUNCT
cblr-3040	563	32	"	"	PUNCT
cblr-3040	564	1	see	see	VERB
cblr-3040	564	2	fasb	fasb	NOUN
cblr-3040	564	3	's	's	PART
cblr-3040	564	4	2002	2002	NUM
cblr-3040	564	5	spe	spe	PROPN
cblr-3040	564	6	proposed	propose	VERB
cblr-3040	564	7	interpretation	interpretation	NOUN
cblr-3040	564	8	,	,	PUNCT
cblr-3040	564	9	supra	supra	PROPN
cblr-3040	564	10	note	note	NOUN
cblr-3040	564	11	90	90	NUM
cblr-3040	564	12	,	,	PUNCT
cblr-3040	564	13	at	at	ADP
cblr-3040	564	14	ii	ii	PROPN
cblr-3040	564	15	.	.	PROPN
cblr-3040	564	16	103	103	NUM
cblr-3040	564	17	see	see	VERB
cblr-3040	564	18	i	i	PROPN
cblr-3040	564	19	d.	d.	PROPN
cblr-3040	564	20	app	app	PROPN
cblr-3040	564	21	.	.	PROPN
cblr-3040	565	1	b	b	X
cblr-3040	565	2	,	,	PUNCT
cblr-3040	565	3	$	$	SYM
cblr-3040	565	4	b3	b3	NOUN
cblr-3040	565	5	-	-	PUNCT
cblr-3040	565	6	b4	b4	NOUN
cblr-3040	565	7	(	(	PUNCT
cblr-3040	565	8	citing	cite	VERB
cblr-3040	565	9	lack	lack	NOUN
cblr-3040	565	10	of	of	ADP
cblr-3040	565	11	"	"	PUNCT
cblr-3040	565	12	effective	effective	ADJ
cblr-3040	565	13	accounting	accounting	NOUN
cblr-3040	565	14	principles	principle	NOUN
cblr-3040	565	15	"	"	PUNCT
cblr-3040	565	16	for	for	ADP
cblr-3040	565	17	dealing	deal	VERB
cblr-3040	565	18	with	with	ADP
cblr-3040	565	19	arrangements	arrangement	NOUN
cblr-3040	565	20	that	that	PRON
cblr-3040	565	21	amount	amount	NOUN
cblr-3040	565	22	to	to	ADP
cblr-3040	565	23	parentsubsidiary	parentsubsidiary	ADJ
cblr-3040	565	24	relationships	relationship	NOUN
cblr-3040	565	25	other	other	ADJ
cblr-3040	565	26	than	than	ADP
cblr-3040	565	27	through	through	ADP
cblr-3040	565	28	"	"	PUNCT
cblr-3040	565	29	majority	majority	NOUN
cblr-3040	565	30	voting	voting	NOUN
cblr-3040	565	31	interest	interest	NOUN
cblr-3040	565	32	"	"	PUNCT
cblr-3040	565	33	)	)	PUNCT
cblr-3040	565	34	;	;	PUNCT
cblr-3040	565	35	i	i	PROPN
cblr-3040	565	36	d.	d.	PROPN
cblr-3040	565	37	app	app	PROPN
cblr-3040	565	38	.	.	PROPN
cblr-3040	566	1	b	b	X
cblr-3040	566	2	,	,	PUNCT
cblr-3040	566	3	t1	t1	PROPN
cblr-3040	566	4	b9	b9	PROPN
cblr-3040	566	5	(	(	PUNCT
cblr-3040	566	6	explaining	explain	VERB
cblr-3040	566	7	its	its	PRON
cblr-3040	566	8	rejection	rejection	NOUN
cblr-3040	566	9	of	of	ADP
cblr-3040	566	10	the	the	DET
cblr-3040	566	11	3	3	NUM
cblr-3040	566	12	percent	percent	NOUN
cblr-3040	566	13	guideline	guideline	NOUN
cblr-3040	566	14	in	in	ADP
cblr-3040	566	15	eitf	eitf	NOUN
cblr-3040	566	16	9015	9015	NUM
cblr-3040	566	17	and	and	CCONJ
cblr-3040	566	18	stressing	stress	VERB
cblr-3040	566	19	that	that	SCONJ
cblr-3040	566	20	a	a	DET
cblr-3040	566	21	percentage	percentage	NOUN
cblr-3040	566	22	for	for	ADP
cblr-3040	566	23	presumed	presume	VERB
cblr-3040	566	24	sufficiency	sufficiency	NOUN
cblr-3040	566	25	of	of	ADP
cblr-3040	566	26	outside	outside	ADJ
cblr-3040	566	27	equity	equity	NOUN
cblr-3040	566	28	investment	investment	NOUN
cblr-3040	566	29	,	,	PUNCT
cblr-3040	566	30	raised	raise	VERB
cblr-3040	566	31	to	to	ADP
cblr-3040	566	32	10	10	NUM
cblr-3040	566	33	percent	percent	NOUN
cblr-3040	566	34	in	in	ADP
cblr-3040	566	35	the	the	DET
cblr-3040	566	36	proposed	propose	VERB
cblr-3040	566	37	interpretation	interpretation	NOUN
cblr-3040	566	38	,	,	PUNCT
cblr-3040	566	39	is	be	AUX
cblr-3040	566	40	intended	intend	VERB
cblr-3040	566	41	to	to	PART
cblr-3040	566	42	apply	apply	VERB
cblr-3040	566	43	only	only	ADV
cblr-3040	566	44	in	in	ADP
cblr-3040	566	45	the	the	DET
cblr-3040	566	46	direction	direction	NOUN
cblr-3040	566	47	of	of	ADP
cblr-3040	566	48	presumed	presume	VERB
cblr-3040	566	49	insufficiency	insufficiency	NOUN
cblr-3040	566	50	if	if	SCONJ
cblr-3040	566	51	the	the	DET
cblr-3040	566	52	subject	subject	ADJ
cblr-3040	566	53	equity	equity	NOUN
cblr-3040	566	54	investment	investment	NOUN
cblr-3040	566	55	is	be	AUX
cblr-3040	566	56	not	not	PART
cblr-3040	566	57	at	at	ADP
cblr-3040	566	58	or	or	CCONJ
cblr-3040	566	59	greater	great	ADJ
cblr-3040	566	60	than	than	ADP
cblr-3040	566	61	the	the	DET
cblr-3040	566	62	specified	specified	ADJ
cblr-3040	566	63	percentage	percentage	NOUN
cblr-3040	566	64	,	,	PUNCT
cblr-3040	566	65	without	without	ADP
cblr-3040	566	66	presumed	presume	VERB
cblr-3040	566	67	sufficiency	sufficiency	NOUN
cblr-3040	566	68	merely	merely	ADV
cblr-3040	566	69	because	because	SCONJ
cblr-3040	566	70	such	such	ADJ
cblr-3040	566	71	investment	investment	NOUN
cblr-3040	566	72	is	be	AUX
cblr-3040	566	73	at	at	ADP
cblr-3040	566	74	or	or	CCONJ
cblr-3040	566	75	greater	great	ADJ
cblr-3040	566	76	than	than	ADP
cblr-3040	566	77	such	such	ADJ
cblr-3040	566	78	percentage	percentage	NOUN
cblr-3040	566	79	)	)	PUNCT
cblr-3040	566	80	.	.	PUNCT
cblr-3040	567	1	'	'	PUNCT
cblr-3040	567	2	04	04	NUM
cblr-3040	567	3	see	see	VERB
cblr-3040	567	4	i	i	PRON
cblr-3040	567	5	d.	d.	PROPN
cblr-3040	567	6	app	app	PROPN
cblr-3040	567	7	.	.	PROPN
cblr-3040	568	1	b	b	X
cblr-3040	568	2	,	,	PUNCT
cblr-3040	568	3	%	%	INTJ
cblr-3040	568	4	$	$	SYM
cblr-3040	568	5	b26	b26	NOUN
cblr-3040	568	6	-	-	PUNCT
cblr-3040	568	7	b27	b27	NOUN
cblr-3040	568	8	.	.	PUNCT
cblr-3040	569	1	1'0	1'0	NUM
cblr-3040	569	2	see	see	NOUN
cblr-3040	569	3	supra	supra	PROPN
cblr-3040	569	4	note	note	PROPN
cblr-3040	569	5	63	63	NUM
cblr-3040	569	6	.	.	PUNCT
cblr-3040	570	1	fasb	fasb	PROPN
cblr-3040	570	2	's	's	PART
cblr-3040	570	3	2003	2003	NUM
cblr-3040	570	4	consolidation	consolidation	NOUN
cblr-3040	570	5	interpretation	interpretation	NOUN
cblr-3040	570	6	indicated	indicate	VERB
cblr-3040	570	7	that	that	SCONJ
cblr-3040	570	8	it	it	PRON
cblr-3040	570	9	had	have	AUX
cblr-3040	570	10	received	receive	VERB
cblr-3040	570	11	over	over	ADP
cblr-3040	570	12	140	140	NUM
cblr-3040	570	13	letters	letter	NOUN
cblr-3040	570	14	of	of	ADP
cblr-3040	570	15	comment	comment	NOUN
cblr-3040	570	16	on	on	ADP
cblr-3040	570	17	the	the	DET
cblr-3040	570	18	2002	2002	NUM
cblr-3040	570	19	proposed	propose	VERB
cblr-3040	570	20	interpretation	interpretation	NOUN
cblr-3040	570	21	.	.	PUNCT
cblr-3040	571	1	see	see	VERB
cblr-3040	571	2	fasb	fasb	PROPN
cblr-3040	571	3	's	's	PART
cblr-3040	571	4	2003	2003	NUM
cblr-3040	571	5	consolidation	consolidation	NOUN
cblr-3040	571	6	interpretation	interpretation	NOUN
cblr-3040	571	7	,	,	PUNCT
cblr-3040	571	8	supra	supra	PROPN
cblr-3040	571	9	note	note	PROPN
cblr-3040	571	10	63	63	NUM
cblr-3040	571	11	,	,	PUNCT
cblr-3040	571	12	app	app	X
cblr-3040	571	13	.	.	PUNCT
cblr-3040	572	1	c	c	X
cblr-3040	572	2	,	,	PUNCT
cblr-3040	572	3	t1	t1	PROPN
cblr-3040	572	4	c3	c3	PROPN
cblr-3040	572	5	.	.	PUNCT
cblr-3040	573	1	in	in	ADP
cblr-3040	573	2	its	its	PRON
cblr-3040	573	3	news	news	NOUN
cblr-3040	573	4	release	release	NOUN
cblr-3040	573	5	accompanying	accompany	VERB
cblr-3040	573	6	interpretation	interpretation	NOUN
cblr-3040	573	7	no	no	INTJ
cblr-3040	573	8	.	.	PROPN
cblr-3040	573	9	46	46	NUM
cblr-3040	573	10	,	,	PUNCT
cblr-3040	573	11	the	the	DET
cblr-3040	573	12	fasb	fasb	NOUN
cblr-3040	573	13	explains	explain	VERB
cblr-3040	573	14	that	that	SCONJ
cblr-3040	573	15	"	"	PUNCT
cblr-3040	573	16	[	[	X
cblr-3040	573	17	miany	miany	ADJ
cblr-3040	573	18	variable	variable	ADJ
cblr-3040	573	19	interest	interest	NOUN
cblr-3040	573	20	entities	entity	NOUN
cblr-3040	573	21	have	have	AUX
cblr-3040	573	22	commonly	commonly	ADV
cblr-3040	573	23	been	be	AUX
cblr-3040	573	24	referred	refer	VERB
cblr-3040	573	25	to	to	ADP
cblr-3040	573	26	as	as	ADP
cblr-3040	573	27	special	special	ADJ
cblr-3040	573	28	purpose	purpose	NOUN
cblr-3040	573	29	entities	entity	NOUN
cblr-3040	573	30	or	or	CCONJ
cblr-3040	573	31	off	off	ADP
cblr-3040	573	32	-	-	PUNCT
cblr-3040	573	33	balance	balance	NOUN
cblr-3040	573	34	sheet	sheet	NOUN
cblr-3040	573	35	structures	structure	NOUN
cblr-3040	573	36	,	,	PUNCT
cblr-3040	573	37	but	but	CCONJ
cblr-3040	573	38	the	the	DET
cblr-3040	573	39	guidance	guidance	NOUN
cblr-3040	573	40	applies	apply	VERB
cblr-3040	573	41	to	to	ADP
cblr-3040	573	42	a	a	DET
cblr-3040	573	43	larger	large	ADJ
cblr-3040	573	44	population	population	NOUN
cblr-3040	573	45	of	of	ADP
cblr-3040	573	46	entities	entity	NOUN
cblr-3040	573	47	.	.	PUNCT
cblr-3040	573	48	"	"	PUNCT
cblr-3040	573	49	see	see	VERB
cblr-3040	573	50	financial	financial	ADJ
cblr-3040	573	51	accounting	accounting	NOUN
cblr-3040	573	52	standards	standard	NOUN
cblr-3040	573	53	bd	bd	PROPN
cblr-3040	573	54	.	.	PROPN
cblr-3040	573	55	,	,	PUNCT
cblr-3040	573	56	fasb	fasb	PROPN
cblr-3040	573	57	issues	issue	NOUN
cblr-3040	573	58	guidance	guidance	VERB
cblr-3040	573	59	to	to	PART
cblr-3040	573	60	improve	improve	VERB
cblr-3040	573	61	financial	financial	ADJ
cblr-3040	573	62	reporting	reporting	NOUN
cblr-3040	573	63	for	for	ADP
cblr-3040	573	64	spes	spe	NOUN
cblr-3040	573	65	,	,	PUNCT
cblr-3040	573	66	off[vol	off[vol	PROPN
cblr-3040	573	67	.	.	PROPN
cblr-3040	573	68	2003	2003	NUM
cblr-3040	574	1	no	no	NOUN
cblr-3040	574	2	.	.	PUNCT
cblr-3040	575	1	1:35	1:35	NUM
cblr-3040	575	2	]	]	PUNCT
cblr-3040	575	3	stopping	stop	VERB
cblr-3040	575	4	enron	enron	PROPN
cblr-3040	575	5	end	end	NOUN
cblr-3040	575	6	-	-	PUNCT
cblr-3040	575	7	runs	run	NOUN
cblr-3040	575	8	and	and	CCONJ
cblr-3040	575	9	other	other	ADJ
cblr-3040	575	10	trick	trick	NOUN
cblr-3040	575	11	plays	play	VERB
cblr-3040	575	12	81	81	NUM
cblr-3040	575	13	corporation	corporation	NOUN
cblr-3040	575	14	,	,	PUNCT
cblr-3040	575	15	partnership	partnership	NOUN
cblr-3040	575	16	,	,	PUNCT
cblr-3040	575	17	trust	trust	NOUN
cblr-3040	575	18	,	,	PUNCT
cblr-3040	575	19	or	or	CCONJ
cblr-3040	575	20	any	any	DET
cblr-3040	575	21	other	other	ADJ
cblr-3040	575	22	legal	legal	ADJ
cblr-3040	575	23	structure	structure	NOUN
cblr-3040	575	24	used	use	VERB
cblr-3040	575	25	for	for	ADP
cblr-3040	575	26	business	business	NOUN
cblr-3040	575	27	purposes	purpose	NOUN
cblr-3040	575	28	that	that	PRON
cblr-3040	575	29	either	either	CCONJ
cblr-3040	575	30	(	(	PUNCT
cblr-3040	575	31	a	a	X
cblr-3040	575	32	)	)	PUNCT
cblr-3040	575	33	does	do	AUX
cblr-3040	575	34	not	not	PART
cblr-3040	575	35	have	have	VERB
cblr-3040	575	36	equity	equity	NOUN
cblr-3040	575	37	investors	investor	NOUN
cblr-3040	575	38	with	with	ADP
cblr-3040	575	39	voting	voting	NOUN
cblr-3040	575	40	rights	right	NOUN
cblr-3040	575	41	or	or	CCONJ
cblr-3040	575	42	(	(	PUNCT
cblr-3040	575	43	b	b	NOUN
cblr-3040	575	44	)	)	PUNCT
cblr-3040	575	45	has	have	VERB
cblr-3040	575	46	equity	equity	NOUN
cblr-3040	575	47	investors	investor	NOUN
cblr-3040	575	48	that	that	PRON
cblr-3040	575	49	do	do	AUX
cblr-3040	575	50	not	not	PART
cblr-3040	575	51	provide	provide	VERB
cblr-3040	575	52	sufficient	sufficient	ADJ
cblr-3040	575	53	financial	financial	ADJ
cblr-3040	575	54	resources	resource	NOUN
cblr-3040	575	55	for	for	ADP
cblr-3040	575	56	the	the	DET
cblr-3040	575	57	entity	entity	NOUN
cblr-3040	575	58	to	to	PART
cblr-3040	575	59	support	support	VERB
cblr-3040	575	60	its	its	PRON
cblr-3040	575	61	activities,1	activities,1	NOUN
cblr-3040	575	62	6	6	NUM
cblr-3040	575	63	fasb	fasb	NOUN
cblr-3040	575	64	's	's	PART
cblr-3040	575	65	2003	2003	NUM
cblr-3040	575	66	consolidation	consolidation	NOUN
cblr-3040	575	67	interpretation	interpretation	NOUN
cblr-3040	575	68	adheres	adhere	VERB
cblr-3040	575	69	to	to	ADP
cblr-3040	575	70	the	the	DET
cblr-3040	575	71	spirit	spirit	NOUN
cblr-3040	575	72	of	of	ADP
cblr-3040	575	73	its	its	PRON
cblr-3040	575	74	2002	2002	NUM
cblr-3040	575	75	spe	spe	NOUN
cblr-3040	575	76	proposed	propose	VERB
cblr-3040	575	77	interpretation	interpretation	NOUN
cblr-3040	575	78	in	in	ADP
cblr-3040	575	79	adopting	adopt	VERB
cblr-3040	575	80	an	an	DET
cblr-3040	575	81	essentially	essentially	ADV
cblr-3040	575	82	substance	substance	NOUN
cblr-3040	575	83	over	over	ADP
cblr-3040	575	84	form	form	NOUN
cblr-3040	575	85	approach	approach	NOUN
cblr-3040	575	86	to	to	ADP
cblr-3040	575	87	the	the	DET
cblr-3040	575	88	determination	determination	NOUN
cblr-3040	575	89	of	of	ADP
cblr-3040	575	90	when	when	SCONJ
cblr-3040	575	91	such	such	DET
cblr-3040	575	92	a	a	DET
cblr-3040	575	93	vie	vie	PROPN
cblr-3040	575	94	should	should	AUX
cblr-3040	575	95	be	be	AUX
cblr-3040	575	96	consolidated	consolidate	VERB
cblr-3040	575	97	with	with	ADP
cblr-3040	575	98	another	another	DET
cblr-3040	575	99	business	business	NOUN
cblr-3040	575	100	enterprise	enterprise	NOUN
cblr-3040	575	101	.	.	PUNCT
cblr-3040	576	1	under	under	ADP
cblr-3040	576	2	the	the	DET
cblr-3040	576	3	new	new	ADJ
cblr-3040	576	4	rules	rule	NOUN
cblr-3040	576	5	,	,	PUNCT
cblr-3040	576	6	the	the	DET
cblr-3040	576	7	"	"	PUNCT
cblr-3040	576	8	primary	primary	ADJ
cblr-3040	576	9	beneficiary	beneficiary	NOUN
cblr-3040	576	10	"	"	PUNCT
cblr-3040	576	11	of	of	ADP
cblr-3040	576	12	an	an	DET
cblr-3040	576	13	applicable	applicable	ADJ
cblr-3040	576	14	vie	vie	NOUN
cblr-3040	576	15	arrangement	arrangement	NOUN
cblr-3040	576	16	would	would	AUX
cblr-3040	576	17	generally	generally	ADV
cblr-3040	576	18	have	have	VERB
cblr-3040	576	19	to	to	PART
cblr-3040	576	20	consolidate	consolidate	VERB
cblr-3040	576	21	the	the	DET
cblr-3040	576	22	vie	vie	NOUN
cblr-3040	576	23	's	's	PART
cblr-3040	576	24	assets	asset	NOUN
cblr-3040	576	25	,	,	PUNCT
cblr-3040	576	26	liabilities	liability	NOUN
cblr-3040	576	27	and	and	CCONJ
cblr-3040	576	28	financial	financial	ADJ
cblr-3040	576	29	results	result	NOUN
cblr-3040	576	30	with	with	ADP
cblr-3040	576	31	its	its	PRON
cblr-3040	576	32	own	own	ADJ
cblr-3040	576	33	if	if	SCONJ
cblr-3040	576	34	such	such	ADJ
cblr-3040	576	35	primary	primary	ADJ
cblr-3040	576	36	beneficiary	beneficiary	NOUN
cblr-3040	576	37	"	"	PUNCT
cblr-3040	576	38	absorbs	absorb	VERB
cblr-3040	576	39	a	a	DET
cblr-3040	576	40	majority	majority	NOUN
cblr-3040	576	41	of	of	ADP
cblr-3040	576	42	the	the	DET
cblr-3040	576	43	entity	entity	NOUN
cblr-3040	576	44	's	's	PART
cblr-3040	576	45	expected	expect	VERB
cblr-3040	576	46	losses	loss	NOUN
cblr-3040	576	47	,	,	PUNCT
cblr-3040	576	48	receives	receive	VERB
cblr-3040	576	49	a	a	DET
cblr-3040	576	50	majority	majority	NOUN
cblr-3040	576	51	of	of	ADP
cblr-3040	576	52	its	its	PRON
cblr-3040	576	53	expected	expect	VERB
cblr-3040	576	54	residual	residual	ADJ
cblr-3040	576	55	returns	return	NOUN
cblr-3040	576	56	,	,	PUNCT
cblr-3040	576	57	or	or	CCONJ
cblr-3040	576	58	both	both	PRON
cblr-3040	576	59	,	,	PUNCT
cblr-3040	576	60	as	as	ADP
cblr-3040	576	61	a	a	DET
cblr-3040	576	62	result	result	NOUN
cblr-3040	576	63	of	of	ADP
cblr-3040	576	64	holding	hold	VERB
cblr-3040	576	65	variable	variable	ADJ
cblr-3040	576	66	interests	interest	NOUN
cblr-3040	576	67	,	,	PUNCT
cblr-3040	576	68	which	which	PRON
cblr-3040	576	69	are	be	AUX
cblr-3040	576	70	the	the	DET
cblr-3040	576	71	ownership	ownership	NOUN
cblr-3040	576	72	,	,	PUNCT
cblr-3040	576	73	contractual	contractual	ADJ
cblr-3040	576	74	,	,	PUNCT
cblr-3040	576	75	or	or	CCONJ
cblr-3040	576	76	balance	balance	NOUN
cblr-3040	576	77	sheet	sheet	NOUN
cblr-3040	576	78	structures	structure	NOUN
cblr-3040	576	79	and	and	CCONJ
cblr-3040	576	80	similar	similar	ADJ
cblr-3040	576	81	entities	entity	NOUN
cblr-3040	576	82	(	(	PUNCT
cblr-3040	576	83	news	news	NOUN
cblr-3040	576	84	release	release	NOUN
cblr-3040	576	85	dated	date	VERB
cblr-3040	576	86	january	january	PROPN
cblr-3040	576	87	17	17	NUM
cblr-3040	576	88	,	,	PUNCT
cblr-3040	576	89	2003	2003	NUM
cblr-3040	576	90	)	)	PUNCT
cblr-3040	576	91	,	,	PUNCT
cblr-3040	576	92	available	available	ADJ
cblr-3040	576	93	at	at	ADP
cblr-3040	576	94	http://www.fasb.org	http://www.fasb.org	PROPN
cblr-3040	576	95	.	.	PUNCT
cblr-3040	577	1	the	the	DET
cblr-3040	577	2	consolidation	consolidation	NOUN
cblr-3040	577	3	requirements	requirement	NOUN
cblr-3040	577	4	of	of	ADP
cblr-3040	577	5	fasb	fasb	NOUN
cblr-3040	577	6	's	's	PART
cblr-3040	577	7	2003	2003	NUM
cblr-3040	577	8	consolidation	consolidation	NOUN
cblr-3040	577	9	interpretation	interpretation	NOUN
cblr-3040	577	10	generally	generally	ADV
cblr-3040	577	11	apply	apply	VERB
cblr-3040	577	12	to	to	ADP
cblr-3040	577	13	vies	vie	NOUN
cblr-3040	577	14	created	create	VERB
cblr-3040	577	15	after	after	ADP
cblr-3040	577	16	january	january	PROPN
cblr-3040	577	17	31	31	NUM
cblr-3040	577	18	,	,	PUNCT
cblr-3040	577	19	2003	2003	NUM
cblr-3040	577	20	and	and	CCONJ
cblr-3040	577	21	to	to	ADP
cblr-3040	577	22	entities	entity	NOUN
cblr-3040	577	23	created	create	VERB
cblr-3040	577	24	before	before	ADP
cblr-3040	577	25	that	that	DET
cblr-3040	577	26	date	date	NOUN
cblr-3040	577	27	as	as	ADP
cblr-3040	577	28	of	of	ADP
cblr-3040	577	29	the	the	DET
cblr-3040	577	30	first	first	ADJ
cblr-3040	577	31	fiscal	fiscal	ADJ
cblr-3040	577	32	year	year	NOUN
cblr-3040	577	33	or	or	CCONJ
cblr-3040	577	34	interim	interim	ADJ
cblr-3040	577	35	period	period	NOUN
cblr-3040	577	36	beginning	begin	VERB
cblr-3040	577	37	after	after	ADP
cblr-3040	577	38	june	june	PROPN
cblr-3040	577	39	15	15	NUM
cblr-3040	577	40	,	,	PUNCT
cblr-3040	577	41	2003	2003	NUM
cblr-3040	577	42	(	(	PUNCT
cblr-3040	577	43	although	although	SCONJ
cblr-3040	577	44	certain	certain	ADJ
cblr-3040	577	45	disclosure	disclosure	NOUN
cblr-3040	577	46	requirements	requirement	NOUN
cblr-3040	577	47	may	may	AUX
cblr-3040	577	48	apply	apply	VERB
cblr-3040	577	49	to	to	ADP
cblr-3040	577	50	postjanuary	postjanuary	NOUN
cblr-3040	577	51	31	31	NUM
cblr-3040	577	52	,	,	PUNCT
cblr-3040	577	53	2003	2003	NUM
cblr-3040	577	54	financial	financial	ADJ
cblr-3040	577	55	statements	statement	NOUN
cblr-3040	577	56	regardless	regardless	ADV
cblr-3040	577	57	of	of	ADP
cblr-3040	577	58	when	when	SCONJ
cblr-3040	577	59	the	the	DET
cblr-3040	577	60	vie	vie	PROPN
cblr-3040	577	61	was	be	AUX
cblr-3040	577	62	created	create	VERB
cblr-3040	577	63	)	)	PUNCT
cblr-3040	577	64	.	.	PUNCT
cblr-3040	578	1	see	see	VERB
cblr-3040	578	2	fasb	fasb	PROPN
cblr-3040	578	3	's	's	PART
cblr-3040	578	4	2003	2003	NUM
cblr-3040	578	5	consolidation	consolidation	NOUN
cblr-3040	578	6	interpretation	interpretation	NOUN
cblr-3040	578	7	,	,	PUNCT
cblr-3040	578	8	supra	supra	PROPN
cblr-3040	578	9	note	note	PROPN
cblr-3040	578	10	63	63	NUM
cblr-3040	578	11	,	,	PUNCT
cblr-3040	578	12	26	26	NUM
cblr-3040	578	13	-	-	SYM
cblr-3040	578	14	29	29	NUM
cblr-3040	578	15	.	.	PUNCT
cblr-3040	579	1	expressly	expressly	ADV
cblr-3040	579	2	excluded	exclude	VERB
cblr-3040	579	3	from	from	ADP
cblr-3040	579	4	possible	possible	ADJ
cblr-3040	579	5	consolidation	consolidation	NOUN
cblr-3040	579	6	under	under	ADP
cblr-3040	579	7	interpretation	interpretation	NOUN
cblr-3040	579	8	no	no	INTJ
cblr-3040	579	9	.	.	PROPN
cblr-3040	580	1	46	46	NUM
cblr-3040	580	2	are	be	AUX
cblr-3040	580	3	(	(	PUNCT
cblr-3040	580	4	a	a	X
cblr-3040	580	5	)	)	PUNCT
cblr-3040	580	6	certain	certain	ADJ
cblr-3040	580	7	"	"	PUNCT
cblr-3040	580	8	qualifying	qualifying	NOUN
cblr-3040	580	9	spes	spe	NOUN
cblr-3040	580	10	"	"	PUNCT
cblr-3040	580	11	associated	associate	VERB
cblr-3040	580	12	with	with	ADP
cblr-3040	580	13	transfers	transfer	NOUN
cblr-3040	580	14	of	of	ADP
cblr-3040	580	15	financial	financial	ADJ
cblr-3040	580	16	assets	asset	NOUN
cblr-3040	580	17	and	and	CCONJ
cblr-3040	580	18	meeting	meet	VERB
cblr-3040	580	19	descriptions	description	NOUN
cblr-3040	580	20	in	in	ADP
cblr-3040	580	21	sfas	sfas	NOUN
cblr-3040	580	22	no	no	INTJ
cblr-3040	580	23	.	.	PROPN
cblr-3040	580	24	140	140	NUM
cblr-3040	580	25	,	,	PUNCT
cblr-3040	580	26	(	(	PUNCT
cblr-3040	580	27	b	b	X
cblr-3040	580	28	)	)	PUNCT
cblr-3040	580	29	certain	certain	ADJ
cblr-3040	580	30	types	type	NOUN
cblr-3040	580	31	of	of	ADP
cblr-3040	580	32	employee	employee	NOUN
cblr-3040	580	33	benefit	benefit	NOUN
cblr-3040	580	34	plans	plan	NOUN
cblr-3040	580	35	,	,	PUNCT
cblr-3040	580	36	(	(	PUNCT
cblr-3040	580	37	c	c	X
cblr-3040	580	38	)	)	PUNCT
cblr-3040	580	39	certain	certain	ADJ
cblr-3040	580	40	not	not	PART
cblr-3040	580	41	-	-	PUNCT
cblr-3040	580	42	for	for	ADP
cblr-3040	580	43	-	-	PUNCT
cblr-3040	580	44	profit	profit	NOUN
cblr-3040	580	45	organizations	organization	NOUN
cblr-3040	580	46	,	,	PUNCT
cblr-3040	580	47	and	and	CCONJ
cblr-3040	580	48	(	(	PUNCT
cblr-3040	580	49	d	d	X
cblr-3040	580	50	)	)	PUNCT
cblr-3040	580	51	a	a	DET
cblr-3040	580	52	limited	limited	ADJ
cblr-3040	580	53	number	number	NOUN
cblr-3040	580	54	of	of	ADP
cblr-3040	580	55	other	other	ADJ
cblr-3040	580	56	arrangements	arrangement	NOUN
cblr-3040	580	57	of	of	ADP
cblr-3040	580	58	types	type	NOUN
cblr-3040	580	59	subject	subject	ADJ
cblr-3040	580	60	to	to	ADP
cblr-3040	580	61	special	special	ADJ
cblr-3040	580	62	regulatory	regulatory	ADJ
cblr-3040	580	63	constraints	constraint	NOUN
cblr-3040	580	64	(	(	PUNCT
cblr-3040	580	65	such	such	ADJ
cblr-3040	580	66	as	as	ADP
cblr-3040	580	67	certain	certain	ADJ
cblr-3040	580	68	types	type	NOUN
cblr-3040	580	69	of	of	ADP
cblr-3040	580	70	regulated	regulated	ADJ
cblr-3040	580	71	investment	investment	NOUN
cblr-3040	580	72	companies	company	NOUN
cblr-3040	580	73	and	and	CCONJ
cblr-3040	580	74	separate	separate	ADJ
cblr-3040	580	75	accounts	account	NOUN
cblr-3040	580	76	of	of	ADP
cblr-3040	580	77	life	life	NOUN
cblr-3040	580	78	insurance	insurance	NOUN
cblr-3040	580	79	entities	entity	NOUN
cblr-3040	580	80	)	)	PUNCT
cblr-3040	580	81	.	.	PUNCT
cblr-3040	581	1	i	i	PRON
cblr-3040	581	2	d.	d.	PROPN
cblr-3040	581	3	4	4	NUM
cblr-3040	581	4	.	.	PUNCT
cblr-3040	582	1	it	it	PRON
cblr-3040	582	2	should	should	AUX
cblr-3040	582	3	be	be	AUX
cblr-3040	582	4	noted	note	VERB
cblr-3040	582	5	that	that	SCONJ
cblr-3040	582	6	the	the	DET
cblr-3040	582	7	fasb	fasb	NOUN
cblr-3040	582	8	has	have	AUX
cblr-3040	582	9	also	also	ADV
cblr-3040	582	10	recently	recently	ADV
cblr-3040	582	11	issued	issue	VERB
cblr-3040	582	12	new	new	ADJ
cblr-3040	582	13	guidance	guidance	NOUN
cblr-3040	582	14	on	on	ADP
cblr-3040	582	15	accounting	account	VERB
cblr-3040	582	16	for	for	ADP
cblr-3040	582	17	guarantees	guarantee	NOUN
cblr-3040	582	18	which	which	PRON
cblr-3040	582	19	may	may	AUX
cblr-3040	582	20	also	also	ADV
cblr-3040	582	21	affect	affect	VERB
cblr-3040	582	22	financial	financial	ADJ
cblr-3040	582	23	statements	statement	NOUN
cblr-3040	582	24	reporting	reporting	NOUN
cblr-3040	582	25	of	of	ADP
cblr-3040	582	26	various	various	ADJ
cblr-3040	582	27	types	type	NOUN
cblr-3040	582	28	of	of	ADP
cblr-3040	582	29	off	off	ADP
cblr-3040	582	30	-	-	PUNCT
cblr-3040	582	31	balance	balance	NOUN
cblr-3040	582	32	sheet	sheet	NOUN
cblr-3040	582	33	arrangements	arrangement	NOUN
cblr-3040	582	34	(	(	PUNCT
cblr-3040	582	35	such	such	ADJ
cblr-3040	582	36	as	as	ADP
cblr-3040	582	37	synthetic	synthetic	ADJ
cblr-3040	582	38	leases	lease	NOUN
cblr-3040	582	39	and	and	CCONJ
cblr-3040	582	40	off	off	ADP
cblr-3040	582	41	-	-	PUNCT
cblr-3040	582	42	balance	balance	NOUN
cblr-3040	582	43	sheet	sheet	NOUN
cblr-3040	582	44	entities	entity	NOUN
cblr-3040	582	45	)	)	PUNCT
cblr-3040	582	46	.	.	PUNCT
cblr-3040	583	1	see	see	VERB
cblr-3040	583	2	guarantor	guarantor	NOUN
cblr-3040	583	3	's	's	PART
cblr-3040	583	4	accounting	accounting	NOUN
cblr-3040	583	5	and	and	CCONJ
cblr-3040	583	6	disclosure	disclosure	NOUN
cblr-3040	583	7	requirements	requirement	NOUN
cblr-3040	583	8	for	for	ADP
cblr-3040	583	9	guarantees	guarantee	NOUN
cblr-3040	583	10	,	,	PUNCT
cblr-3040	583	11	including	include	VERB
cblr-3040	583	12	indirect	indirect	ADJ
cblr-3040	583	13	guarantees	guarantee	NOUN
cblr-3040	583	14	of	of	ADP
cblr-3040	583	15	indebtedness	indebtedness	NOUN
cblr-3040	583	16	of	of	ADP
cblr-3040	583	17	others	other	NOUN
cblr-3040	583	18	,	,	PUNCT
cblr-3040	583	19	interpretation	interpretation	NOUN
cblr-3040	583	20	no	no	INTJ
cblr-3040	583	21	.	.	PROPN
cblr-3040	584	1	45	45	NUM
cblr-3040	584	2	(	(	PUNCT
cblr-3040	584	3	financial	financial	ADJ
cblr-3040	584	4	accounting	accounting	NOUN
cblr-3040	584	5	standards	standard	NOUN
cblr-3040	584	6	bd	bd	PROPN
cblr-3040	584	7	.	.	PROPN
cblr-3040	584	8	2002	2002	NUM
cblr-3040	584	9	)	)	PUNCT
cblr-3040	584	10	.	.	PUNCT
cblr-3040	585	1	106	106	NUM
cblr-3040	585	2	see	see	VERB
cblr-3040	585	3	financial	financial	ADJ
cblr-3040	585	4	accounting	accounting	NOUN
cblr-3040	585	5	standards	standard	NOUN
cblr-3040	585	6	bd	bd	PROPN
cblr-3040	585	7	.	.	PROPN
cblr-3040	585	8	,	,	PUNCT
cblr-3040	585	9	fasb	fasb	PROPN
cblr-3040	585	10	issues	issue	NOUN
cblr-3040	585	11	guidance	guidance	VERB
cblr-3040	585	12	to	to	PART
cblr-3040	585	13	improve	improve	VERB
cblr-3040	585	14	financial	financial	ADJ
cblr-3040	585	15	reporting	reporting	NOUN
cblr-3040	585	16	for	for	ADP
cblr-3040	585	17	spes	spe	NOUN
cblr-3040	585	18	,	,	PUNCT
cblr-3040	585	19	off	off	ADP
cblr-3040	585	20	-	-	PUNCT
cblr-3040	585	21	balance	balance	NOUN
cblr-3040	585	22	sheet	sheet	NOUN
cblr-3040	585	23	structures	structure	NOUN
cblr-3040	585	24	and	and	CCONJ
cblr-3040	585	25	similar	similar	ADJ
cblr-3040	585	26	entities	entity	NOUN
cblr-3040	585	27	(	(	PUNCT
cblr-3040	585	28	news	news	NOUN
cblr-3040	585	29	release	release	NOUN
cblr-3040	585	30	dated	date	VERB
cblr-3040	585	31	january	january	PROPN
cblr-3040	585	32	17	17	NUM
cblr-3040	585	33	,	,	PUNCT
cblr-3040	585	34	2003	2003	NUM
cblr-3040	585	35	)	)	PUNCT
cblr-3040	585	36	.	.	PUNCT
cblr-3040	586	1	columbia	columbia	PROPN
cblr-3040	586	2	business	business	PROPN
cblr-3040	586	3	law	law	PROPN
cblr-3040	586	4	review	review	VERB
cblr-3040	586	5	other	other	ADJ
cblr-3040	586	6	pecuniary	pecuniary	ADJ
cblr-3040	586	7	interests	interest	NOUN
cblr-3040	586	8	in	in	ADP
cblr-3040	586	9	an	an	DET
cblr-3040	586	10	entity	entity	NOUN
cblr-3040	586	11	.	.	PUNCT
cblr-3040	587	1	"'u7	"'u7	PUNCT
cblr-3040	588	1	the	the	DET
cblr-3040	588	2	tests	test	NOUN
cblr-3040	588	3	employed	employ	VERB
cblr-3040	588	4	in	in	ADP
cblr-3040	588	5	fasb	fasb	NOUN
cblr-3040	588	6	's	's	PART
cblr-3040	588	7	2003	2003	NUM
cblr-3040	588	8	consolidation	consolidation	NOUN
cblr-3040	588	9	interpretation	interpretation	NOUN
cblr-3040	588	10	with	with	ADP
cblr-3040	588	11	respect	respect	NOUN
cblr-3040	588	12	to	to	ADP
cblr-3040	588	13	an	an	DET
cblr-3040	588	14	arrangement	arrangement	NOUN
cblr-3040	588	15	within	within	ADP
cblr-3040	588	16	its	its	PRON
cblr-3040	588	17	coverage	coverage	NOUN
cblr-3040	588	18	(	(	PUNCT
cblr-3040	588	19	which	which	PRON
cblr-3040	588	20	would	would	AUX
cblr-3040	588	21	include	include	VERB
cblr-3040	588	22	off	off	ADP
cblr-3040	588	23	-	-	PUNCT
cblr-3040	588	24	balance	balance	NOUN
cblr-3040	588	25	sheet	sheet	NOUN
cblr-3040	588	26	partnerships	partnership	NOUN
cblr-3040	588	27	such	such	ADJ
cblr-3040	588	28	as	as	ADP
cblr-3040	588	29	the	the	DET
cblr-3040	588	30	one	one	NOUN
cblr-3040	588	31	effected	effect	VERB
cblr-3040	588	32	through	through	ADP
cblr-3040	588	33	the	the	DET
cblr-3040	588	34	chewco	chewco	NOUN
cblr-3040	588	35	/	/	SYM
cblr-3040	588	36	jedi	jedi	NOUN
cblr-3040	588	37	i	i	PROPN
cblr-3040	588	38	structure	structure	NOUN
cblr-3040	588	39	)	)	PUNCT
cblr-3040	588	40	involve	involve	VERB
cblr-3040	588	41	a	a	DET
cblr-3040	588	42	number	number	NOUN
cblr-3040	588	43	of	of	ADP
cblr-3040	588	44	judgments	judgment	NOUN
cblr-3040	588	45	to	to	PART
cblr-3040	588	46	determine	determine	VERB
cblr-3040	588	47	the	the	DET
cblr-3040	588	48	underlying	underlying	ADJ
cblr-3040	588	49	apportionment	apportionment	NOUN
cblr-3040	588	50	of	of	ADP
cblr-3040	588	51	risk	risk	NOUN
cblr-3040	588	52	and	and	CCONJ
cblr-3040	588	53	rewards	reward	NOUN
cblr-3040	588	54	of	of	ADP
cblr-3040	588	55	the	the	DET
cblr-3040	588	56	venture	venture	NOUN
cblr-3040	588	57	.	.	PUNCT
cblr-3040	589	1	since	since	SCONJ
cblr-3040	589	2	the	the	DET
cblr-3040	589	3	sec	sec	PROPN
cblr-3040	589	4	has	have	AUX
cblr-3040	589	5	expressed	express	VERB
cblr-3040	589	6	concerns	concern	NOUN
cblr-3040	589	7	about	about	ADP
cblr-3040	589	8	off	off	ADP
cblr-3040	589	9	-	-	PUNCT
cblr-3040	589	10	balance	balance	NOUN
cblr-3040	589	11	sheet	sheet	NOUN
cblr-3040	589	12	financing	financing	NOUN
cblr-3040	589	13	and	and	CCONJ
cblr-3040	589	14	spes	spe	NOUN
cblr-3040	589	15	for	for	ADP
cblr-3040	589	16	some	some	DET
cblr-3040	589	17	time,'08	time,'08	PROPN
cblr-3040	589	18	and	and	CCONJ
cblr-3040	589	19	,	,	PUNCT
cblr-3040	589	20	as	as	ADP
cblr-3040	589	21	discussed	discuss	VERB
cblr-3040	589	22	infra	infra	NOUN
cblr-3040	589	23	,	,	PUNCT
cblr-3040	589	24	is	be	AUX
cblr-3040	589	25	required	require	VERB
cblr-3040	589	26	107	107	NUM
cblr-3040	589	27	fasb	fasb	NOUN
cblr-3040	589	28	's	's	PART
cblr-3040	589	29	2003	2003	NUM
cblr-3040	589	30	consolidation	consolidation	NOUN
cblr-3040	589	31	interpretation	interpretation	NOUN
cblr-3040	589	32	,	,	PUNCT
cblr-3040	589	33	supra	supra	PROPN
cblr-3040	589	34	note	note	PROPN
cblr-3040	589	35	63	63	NUM
cblr-3040	589	36	,	,	PUNCT
cblr-3040	589	37	summary	summary	NOUN
cblr-3040	589	38	.	.	PUNCT
cblr-3040	590	1	citing	cite	VERB
cblr-3040	590	2	arb	arb	NOUN
cblr-3040	590	3	no	no	INTJ
cblr-3040	590	4	.	.	PROPN
cblr-3040	591	1	51	51	NUM
cblr-3040	591	2	's	's	PART
cblr-3040	591	3	"	"	PUNCT
cblr-3040	591	4	usual	usual	ADJ
cblr-3040	591	5	condition	condition	NOUN
cblr-3040	591	6	"	"	PUNCT
cblr-3040	591	7	that	that	PRON
cblr-3040	591	8	consolidation	consolidation	NOUN
cblr-3040	591	9	due	due	ADP
cblr-3040	591	10	to	to	ADP
cblr-3040	591	11	an	an	DET
cblr-3040	591	12	entity	entity	NOUN
cblr-3040	591	13	having	have	VERB
cblr-3040	591	14	a	a	DET
cblr-3040	591	15	"	"	PUNCT
cblr-3040	591	16	controlling	control	VERB
cblr-3040	591	17	financial	financial	ADJ
cblr-3040	591	18	interest	interest	NOUN
cblr-3040	591	19	"	"	PUNCT
cblr-3040	591	20	in	in	ADP
cblr-3040	591	21	another	another	DET
cblr-3040	591	22	entity	entity	NOUN
cblr-3040	591	23	be	be	AUX
cblr-3040	591	24	"	"	PUNCT
cblr-3040	591	25	majority	majority	NOUN
cblr-3040	591	26	voting	voting	NOUN
cblr-3040	591	27	ownership	ownership	NOUN
cblr-3040	591	28	,	,	PUNCT
cblr-3040	591	29	"	"	PUNCT
cblr-3040	591	30	the	the	DET
cblr-3040	591	31	new	new	ADJ
cblr-3040	591	32	interpretation	interpretation	NOUN
cblr-3040	591	33	expressly	expressly	ADV
cblr-3040	591	34	targets	target	VERB
cblr-3040	591	35	arrangements	arrangement	NOUN
cblr-3040	591	36	where	where	SCONJ
cblr-3040	591	37	a	a	DET
cblr-3040	591	38	controlling	control	VERB
cblr-3040	591	39	financial	financial	ADJ
cblr-3040	591	40	interest	interest	NOUN
cblr-3040	591	41	is	be	AUX
cblr-3040	591	42	manifested	manifest	VERB
cblr-3040	591	43	other	other	ADJ
cblr-3040	591	44	than	than	ADP
cblr-3040	591	45	by	by	ADP
cblr-3040	591	46	majority	majority	NOUN
cblr-3040	591	47	voting	voting	NOUN
cblr-3040	591	48	control	control	NOUN
cblr-3040	591	49	.	.	PUNCT
cblr-3040	592	1	i	i	PRON
cblr-3040	592	2	d.	d.	PROPN
cblr-3040	592	3	91	91	NUM
cblr-3040	592	4	1	1	NUM
cblr-3040	592	5	.	.	PUNCT
cblr-3040	593	1	interpretation	interpretation	NOUN
cblr-3040	593	2	no	no	INTJ
cblr-3040	593	3	.	.	PUNCT
cblr-3040	594	1	46	46	NUM
cblr-3040	594	2	requires	require	VERB
cblr-3040	594	3	a	a	DET
cblr-3040	594	4	detailed	detailed	ADJ
cblr-3040	594	5	examination	examination	NOUN
cblr-3040	594	6	of	of	ADP
cblr-3040	594	7	the	the	DET
cblr-3040	594	8	dispersal	dispersal	NOUN
cblr-3040	594	9	of	of	ADP
cblr-3040	594	10	risks	risk	NOUN
cblr-3040	594	11	and	and	CCONJ
cblr-3040	594	12	rewards	reward	NOUN
cblr-3040	594	13	associated	associate	VERB
cblr-3040	594	14	with	with	ADP
cblr-3040	594	15	the	the	DET
cblr-3040	594	16	subject	subject	ADJ
cblr-3040	594	17	arrangements	arrangement	NOUN
cblr-3040	594	18	.	.	PUNCT
cblr-3040	595	1	tests	test	NOUN
cblr-3040	595	2	for	for	ADP
cblr-3040	595	3	independent	independent	ADJ
cblr-3040	595	4	outside	outside	ADJ
cblr-3040	595	5	investment	investment	NOUN
cblr-3040	595	6	as	as	ADP
cblr-3040	595	7	part	part	NOUN
cblr-3040	595	8	of	of	ADP
cblr-3040	595	9	the	the	DET
cblr-3040	595	10	requirements	requirement	NOUN
cblr-3040	595	11	to	to	PART
cblr-3040	595	12	avoid	avoid	VERB
cblr-3040	595	13	consolidation	consolidation	NOUN
cblr-3040	595	14	include	include	VERB
cblr-3040	595	15	demonstrating	demonstrate	VERB
cblr-3040	595	16	that	that	PRON
cblr-3040	595	17	purported	purport	VERB
cblr-3040	595	18	"	"	PUNCT
cblr-3040	595	19	equity	equity	NOUN
cblr-3040	595	20	"	"	PUNCT
cblr-3040	595	21	is	be	AUX
cblr-3040	595	22	in	in	ADP
cblr-3040	595	23	fact	fact	NOUN
cblr-3040	595	24	subordinate	subordinate	ADJ
cblr-3040	595	25	to	to	ADP
cblr-3040	595	26	other	other	ADJ
cblr-3040	595	27	interests	interest	NOUN
cblr-3040	595	28	in	in	ADP
cblr-3040	595	29	a	a	DET
cblr-3040	595	30	manner	manner	NOUN
cblr-3040	595	31	typical	typical	ADJ
cblr-3040	595	32	for	for	ADP
cblr-3040	595	33	equity	equity	NOUN
cblr-3040	595	34	and	and	CCONJ
cblr-3040	595	35	a	a	DET
cblr-3040	595	36	presumption	presumption	NOUN
cblr-3040	595	37	that	that	SCONJ
cblr-3040	595	38	less	less	ADJ
cblr-3040	595	39	than	than	ADP
cblr-3040	595	40	ten	ten	NUM
cblr-3040	595	41	percent	percent	NOUN
cblr-3040	595	42	of	of	ADP
cblr-3040	595	43	the	the	DET
cblr-3040	595	44	spe	spe	NOUN
cblr-3040	595	45	's	's	PART
cblr-3040	595	46	total	total	ADJ
cblr-3040	595	47	capital	capital	NOUN
cblr-3040	595	48	is	be	AUX
cblr-3040	595	49	insufficient	insufficient	ADJ
cblr-3040	595	50	.	.	PUNCT
cblr-3040	596	1	i	i	PRON
cblr-3040	596	2	d.	d.	PROPN
cblr-3040	596	3	t	t	PROPN
cblr-3040	596	4	9	9	NUM
cblr-3040	596	5	,	,	PUNCT
cblr-3040	596	6	10	10	NUM
cblr-3040	596	7	,	,	PUNCT
cblr-3040	596	8	21	21	NUM
cblr-3040	596	9	.	.	PUNCT
cblr-3040	597	1	anticipating	anticipate	VERB
cblr-3040	597	2	the	the	DET
cblr-3040	597	3	basic	basic	ADJ
cblr-3040	597	4	approach	approach	NOUN
cblr-3040	597	5	fasb	fasb	NOUN
cblr-3040	597	6	would	would	AUX
cblr-3040	597	7	take	take	VERB
cblr-3040	597	8	in	in	ADP
cblr-3040	597	9	the	the	DET
cblr-3040	597	10	2002	2002	NUM
cblr-3040	597	11	spe	spe	PROPN
cblr-3040	597	12	proposed	propose	VERB
cblr-3040	597	13	interpretation	interpretation	NOUN
cblr-3040	597	14	,	,	PUNCT
cblr-3040	597	15	one	one	NUM
cblr-3040	597	16	commentator	commentator	NOUN
cblr-3040	597	17	,	,	PUNCT
cblr-3040	597	18	in	in	ADP
cblr-3040	597	19	commentary	commentary	NOUN
cblr-3040	597	20	equally	equally	ADV
cblr-3040	597	21	applicable	applicable	ADJ
cblr-3040	597	22	to	to	ADP
cblr-3040	597	23	the	the	DET
cblr-3040	597	24	successor	successor	NOUN
cblr-3040	597	25	2003	2003	NUM
cblr-3040	597	26	consolidation	consolidation	NOUN
cblr-3040	597	27	interpretation	interpretation	NOUN
cblr-3040	597	28	,	,	PUNCT
cblr-3040	597	29	astutely	astutely	ADV
cblr-3040	597	30	observed	observe	VERB
cblr-3040	597	31	:	:	PUNCT
cblr-3040	597	32	while	while	SCONJ
cblr-3040	597	33	the	the	DET
cblr-3040	597	34	interpretation	interpretation	NOUN
cblr-3040	597	35	is	be	AUX
cblr-3040	597	36	not	not	PART
cblr-3040	597	37	intended	intend	VERB
cblr-3040	597	38	to	to	PART
cblr-3040	597	39	limit	limit	VERB
cblr-3040	597	40	the	the	DET
cblr-3040	597	41	use	use	NOUN
cblr-3040	597	42	of	of	ADP
cblr-3040	597	43	spes	spe	NOUN
cblr-3040	597	44	,	,	PUNCT
cblr-3040	597	45	the	the	DET
cblr-3040	597	46	elimination	elimination	NOUN
cblr-3040	597	47	of	of	ADP
cblr-3040	597	48	off	off	ADP
cblr-3040	597	49	-	-	PUNCT
cblr-3040	597	50	balance	balance	NOUN
cblr-3040	597	51	sheet	sheet	NOUN
cblr-3040	597	52	treatment	treatment	NOUN
cblr-3040	597	53	will	will	AUX
cblr-3040	597	54	occur	occur	VERB
cblr-3040	597	55	in	in	ADP
cblr-3040	597	56	many	many	ADJ
cblr-3040	597	57	situations	situation	NOUN
cblr-3040	597	58	.	.	PUNCT
cblr-3040	598	1	the	the	DET
cblr-3040	598	2	interpretation	interpretation	NOUN
cblr-3040	598	3	is	be	AUX
cblr-3040	598	4	generally	generally	ADV
cblr-3040	598	5	qualitative	qualitative	VERB
cblr-3040	598	6	in	in	ADP
cblr-3040	598	7	analysis	analysis	NOUN
cblr-3040	598	8	.	.	PUNCT
cblr-3040	599	1	preparers	preparer	NOUN
cblr-3040	599	2	of	of	ADP
cblr-3040	599	3	financial	financial	ADJ
cblr-3040	599	4	statements	statement	NOUN
cblr-3040	599	5	will	will	AUX
cblr-3040	599	6	be	be	AUX
cblr-3040	599	7	required	require	VERB
cblr-3040	599	8	to	to	PART
cblr-3040	599	9	use	use	VERB
cblr-3040	599	10	judgments	judgment	NOUN
cblr-3040	599	11	when	when	SCONJ
cblr-3040	599	12	deriving	derive	VERB
cblr-3040	599	13	conclusions	conclusion	NOUN
cblr-3040	599	14	concerning	concern	VERB
cblr-3040	599	15	when	when	SCONJ
cblr-3040	599	16	consolidation	consolidation	NOUN
cblr-3040	599	17	of	of	ADP
cblr-3040	599	18	an	an	DET
cblr-3040	599	19	spe	spe	PROPN
cblr-3040	599	20	is	be	AUX
cblr-3040	599	21	appropriate	appropriate	ADJ
cblr-3040	599	22	,	,	PUNCT
cblr-3040	599	23	and	and	CCONJ
cblr-3040	599	24	which	which	DET
cblr-3040	599	25	entity	entity	NOUN
cblr-3040	599	26	should	should	AUX
cblr-3040	599	27	in	in	ADP
cblr-3040	599	28	fact	fact	NOUN
cblr-3040	599	29	consolidate	consolidate	VERB
cblr-3040	599	30	the	the	DET
cblr-3040	599	31	operational	operational	ADJ
cblr-3040	599	32	results	result	NOUN
cblr-3040	599	33	of	of	ADP
cblr-3040	599	34	the	the	DET
cblr-3040	599	35	spe	spe	NOUN
cblr-3040	599	36	.	.	PUNCT
cblr-3040	600	1	steven	steven	PROPN
cblr-3040	600	2	j.	j.	PROPN
cblr-3040	600	3	adloff	adloff	PROPN
cblr-3040	600	4	,	,	PUNCT
cblr-3040	600	5	special	special	ADJ
cblr-3040	600	6	purpose	purpose	NOUN
cblr-3040	600	7	entities	entity	NOUN
cblr-3040	600	8	,	,	PUNCT
cblr-3040	600	9	k	k	PROPN
cblr-3040	600	10	&	&	CCONJ
cblr-3040	600	11	l	l	PROPN
cblr-3040	600	12	alert	alert	PROPN
cblr-3040	600	13	,	,	PUNCT
cblr-3040	600	14	may	may	AUX
cblr-3040	600	15	7	7	NUM
cblr-3040	600	16	,	,	PUNCT
cblr-3040	600	17	2002	2002	NUM
cblr-3040	600	18	,	,	PUNCT
cblr-3040	600	19	at	at	ADP
cblr-3040	600	20	http://www.kl.com	http://www.kl.com	PROPN
cblr-3040	600	21	.	.	PROPN
cblr-3040	600	22	108	108	NUM
cblr-3040	600	23	see	see	VERB
cblr-3040	600	24	herdman	herdman	PROPN
cblr-3040	600	25	et	et	PROPN
cblr-3040	600	26	al	al	PROPN
cblr-3040	600	27	.	.	PROPN
cblr-3040	600	28	,	,	PUNCT
cblr-3040	600	29	supra	supra	PROPN
cblr-3040	600	30	note	note	PROPN
cblr-3040	600	31	8	8	NUM
cblr-3040	600	32	,	,	PUNCT
cblr-3040	600	33	at	at	ADP
cblr-3040	600	34	10	10	NUM
cblr-3040	600	35	(	(	PUNCT
cblr-3040	600	36	proposing	propose	VERB
cblr-3040	600	37	better	well	ADJ
cblr-3040	600	38	disclosure	disclosure	NOUN
cblr-3040	600	39	of	of	ADP
cblr-3040	600	40	off	off	ADP
cblr-3040	600	41	-	-	PUNCT
cblr-3040	600	42	balance	balance	NOUN
cblr-3040	600	43	sheet	sheet	NOUN
cblr-3040	600	44	financing	financing	NOUN
cblr-3040	600	45	arrangements	arrangement	NOUN
cblr-3040	600	46	,	,	PUNCT
cblr-3040	600	47	noting	note	VERB
cblr-3040	600	48	that	that	SCONJ
cblr-3040	600	49	"	"	PUNCT
cblr-3040	600	50	both	both	CCONJ
cblr-3040	600	51	the	the	DET
cblr-3040	600	52	identification	identification	NOUN
cblr-3040	600	53	and	and	CCONJ
cblr-3040	600	54	analysis	analysis	NOUN
cblr-3040	600	55	of	of	ADP
cblr-3040	600	56	the	the	DET
cblr-3040	600	57	aggregate	aggregate	ADJ
cblr-3040	600	58	impact	impact	NOUN
cblr-3040	600	59	of	of	ADP
cblr-3040	600	60	the	the	DET
cblr-3040	600	61	various	various	ADJ
cblr-3040	600	62	types	type	NOUN
cblr-3040	600	63	of	of	ADP
cblr-3040	600	64	arrangements	arrangement	NOUN
cblr-3040	600	65	may	may	AUX
cblr-3040	600	66	be	be	AUX
cblr-3040	600	67	difficult	difficult	ADJ
cblr-3040	600	68	"	"	PUNCT
cblr-3040	600	69	)	)	PUNCT
cblr-3040	600	70	;	;	PUNCT
cblr-3040	600	71	sec	sec	PROPN
cblr-3040	600	72	chief	chief	ADJ
cblr-3040	600	73	accountant	accountant	NOUN
cblr-3040	600	74	lynn	lynn	PROPN
cblr-3040	600	75	e.	e.	PROPN
cblr-3040	600	76	turner	turner	PROPN
cblr-3040	600	77	,	,	PUNCT
cblr-3040	600	78	remarks	remark	NOUN
cblr-3040	600	79	at	at	ADP
cblr-3040	600	80	aicpa	aicpa	ADJ
cblr-3040	600	81	national	national	ADJ
cblr-3040	600	82	conference	conference	NOUN
cblr-3040	600	83	on	on	ADP
cblr-3040	600	84	banks	bank	NOUN
cblr-3040	600	85	and	and	CCONJ
cblr-3040	600	86	savings	saving	NOUN
cblr-3040	600	87	institutions	institution	NOUN
cblr-3040	600	88	(	(	PUNCT
cblr-3040	600	89	nov	nov	PROPN
cblr-3040	600	90	.	.	PROPN
cblr-3040	600	91	9	9	NUM
cblr-3040	600	92	,	,	PUNCT
cblr-3040	600	93	1999	1999	NUM
cblr-3040	600	94	)	)	PUNCT
cblr-3040	600	95	,	,	PUNCT
cblr-3040	600	96	available	available	ADJ
cblr-3040	600	97	at	at	ADP
cblr-3040	600	98	http://www.sec.gov/news/speech	http://www.sec.gov/news/speech	PROPN
cblr-3040	600	99	/speecharchive/1999	/speecharchive/1999	PUNCT
cblr-3040	600	100	/	/	SYM
cblr-3040	600	101	spch318.htm	spch318.htm	PROPN
cblr-3040	600	102	(	(	PUNCT
cblr-3040	600	103	citing	cite	VERB
cblr-3040	600	104	experiences	experience	NOUN
cblr-3040	600	105	with	with	ADP
cblr-3040	600	106	lack	lack	NOUN
cblr-3040	600	107	of	of	ADP
cblr-3040	600	108	compliance	compliance	NOUN
cblr-3040	600	109	with	with	ADP
cblr-3040	600	110	existing	exist	VERB
cblr-3040	600	111	accounting	accounting	NOUN
cblr-3040	600	112	rules	rule	NOUN
cblr-3040	600	113	on	on	ADP
cblr-3040	600	114	spes	spe	NOUN
cblr-3040	600	115	and	and	CCONJ
cblr-3040	600	116	noting	note	VERB
cblr-3040	600	117	that	that	SCONJ
cblr-3040	600	118	the	the	DET
cblr-3040	600	119	[	[	X
cblr-3040	600	120	vol	vol	NOUN
cblr-3040	600	121	.	.	PUNCT
cblr-3040	600	122	2003	2003	NUM
cblr-3040	600	123	no	no	NOUN
cblr-3040	600	124	.	.	PUNCT
cblr-3040	600	125	1:35	1:35	NUM
cblr-3040	600	126	]	]	PUNCT
cblr-3040	600	127	stopping	stop	VERB
cblr-3040	600	128	enron	enron	PROPN
cblr-3040	600	129	end	end	NOUN
cblr-3040	600	130	-	-	PUNCT
cblr-3040	600	131	runs	run	NOUN
cblr-3040	600	132	and	and	CCONJ
cblr-3040	600	133	other	other	ADJ
cblr-3040	600	134	trick	trick	NOUN
cblr-3040	600	135	plays	play	VERB
cblr-3040	600	136	83	83	NUM
cblr-3040	600	137	under	under	ADP
cblr-3040	600	138	the	the	DET
cblr-3040	600	139	sarbanes	sarbanes	PROPN
cblr-3040	600	140	-	-	PUNCT
cblr-3040	600	141	oxley	oxley	ADJ
cblr-3040	600	142	act	act	NOUN
cblr-3040	600	143	to	to	PART
cblr-3040	600	144	report	report	VERB
cblr-3040	600	145	on	on	ADP
cblr-3040	600	146	the	the	DET
cblr-3040	600	147	adequacy	adequacy	NOUN
cblr-3040	600	148	of	of	ADP
cblr-3040	600	149	associated	associated	ADJ
cblr-3040	600	150	disclosure	disclosure	NOUN
cblr-3040	600	151	requirements	requirement	NOUN
cblr-3040	600	152	,	,	PUNCT
cblr-3040	600	153	"	"	PUNCT
cblr-3040	600	154	9	9	NUM
cblr-3040	600	155	it	it	PRON
cblr-3040	600	156	is	be	AUX
cblr-3040	600	157	reasonable	reasonable	ADJ
cblr-3040	600	158	to	to	PART
cblr-3040	600	159	expect	expect	VERB
cblr-3040	600	160	that	that	SCONJ
cblr-3040	600	161	the	the	DET
cblr-3040	600	162	types	type	NOUN
cblr-3040	600	163	of	of	ADP
cblr-3040	600	164	principles	principle	NOUN
cblr-3040	600	165	incorporated	incorporate	VERB
cblr-3040	600	166	in	in	ADP
cblr-3040	600	167	fasb	fasb	NOUN
cblr-3040	600	168	's	's	PART
cblr-3040	600	169	2003	2003	NUM
cblr-3040	600	170	consolidation	consolidation	NOUN
cblr-3040	600	171	interpretation	interpretation	NOUN
cblr-3040	600	172	will	will	AUX
cblr-3040	600	173	be	be	AUX
cblr-3040	600	174	reflected	reflect	VERB
cblr-3040	600	175	in	in	ADP
cblr-3040	600	176	other	other	ADJ
cblr-3040	600	177	guidance	guidance	NOUN
cblr-3040	600	178	on	on	ADP
cblr-3040	600	179	off	off	ADP
cblr-3040	600	180	-	-	PUNCT
cblr-3040	600	181	balance	balance	NOUN
cblr-3040	600	182	sheet	sheet	NOUN
cblr-3040	600	183	arrangements	arrangement	NOUN
cblr-3040	600	184	in	in	ADP
cblr-3040	600	185	the	the	DET
cblr-3040	600	186	future	future	NOUN
cblr-3040	600	187	.	.	PUNCT
cblr-3040	601	1	4	4	X
cblr-3040	601	2	.	.	X
cblr-3040	601	3	comparison	comparison	NOUN
cblr-3040	601	4	to	to	ADP
cblr-3040	601	5	tax	tax	NOUN
cblr-3040	601	6	law	law	NOUN
cblr-3040	601	7	tax	tax	NOUN
cblr-3040	601	8	lawyers	lawyer	NOUN
cblr-3040	601	9	will	will	AUX
cblr-3040	601	10	undoubtedly	undoubtedly	ADV
cblr-3040	601	11	find	find	VERB
cblr-3040	601	12	familiar	familiar	ADJ
cblr-3040	601	13	the	the	DET
cblr-3040	601	14	"	"	PUNCT
cblr-3040	601	15	facts	fact	NOUN
cblr-3040	601	16	and	and	CCONJ
cblr-3040	601	17	circumstances	circumstance	NOUN
cblr-3040	601	18	"	"	PUNCT
cblr-3040	601	19	and	and	CCONJ
cblr-3040	601	20	"	"	PUNCT
cblr-3040	601	21	substance	substance	NOUN
cblr-3040	601	22	over	over	ADP
cblr-3040	601	23	form	form	NOUN
cblr-3040	601	24	"	"	PUNCT
cblr-3040	601	25	themes	theme	NOUN
cblr-3040	601	26	of	of	ADP
cblr-3040	601	27	many	many	ADJ
cblr-3040	601	28	aspects	aspect	NOUN
cblr-3040	601	29	of	of	ADP
cblr-3040	601	30	fasb	fasb	NOUN
cblr-3040	601	31	's	's	PART
cblr-3040	601	32	2003	2003	NUM
cblr-3040	601	33	consolidation	consolidation	NOUN
cblr-3040	601	34	interpretation	interpretation	NOUN
cblr-3040	601	35	.	.	PUNCT
cblr-3040	602	1	the	the	DET
cblr-3040	602	2	federal	federal	ADJ
cblr-3040	602	3	income	income	NOUN
cblr-3040	602	4	tax	tax	NOUN
cblr-3040	602	5	law	law	NOUN
cblr-3040	602	6	is	be	AUX
cblr-3040	602	7	replete	replete	ADJ
cblr-3040	602	8	with	with	ADP
cblr-3040	602	9	precedents	precedent	NOUN
cblr-3040	602	10	establishing	establish	VERB
cblr-3040	602	11	that	that	DET
cblr-3040	602	12	literal	literal	ADJ
cblr-3040	602	13	compliance	compliance	NOUN
cblr-3040	602	14	with	with	ADP
cblr-3040	602	15	the	the	DET
cblr-3040	602	16	provisions	provision	NOUN
cblr-3040	602	17	of	of	ADP
cblr-3040	602	18	the	the	DET
cblr-3040	602	19	internal	internal	ADJ
cblr-3040	602	20	revenue	revenue	NOUN
cblr-3040	602	21	code	code	NOUN
cblr-3040	602	22	(	(	PUNCT
cblr-3040	602	23	"	"	PUNCT
cblr-3040	602	24	i.r.c	i.r.c	NOUN
cblr-3040	602	25	.	.	PUNCT
cblr-3040	602	26	"	"	PUNCT
cblr-3040	602	27	)	)	PUNCT
cblr-3040	602	28	does	do	AUX
cblr-3040	602	29	not	not	PART
cblr-3040	602	30	necessarily	necessarily	ADV
cblr-3040	602	31	mean	mean	VERB
cblr-3040	602	32	that	that	SCONJ
cblr-3040	602	33	the	the	DET
cblr-3040	602	34	desired	desire	VERB
cblr-3040	602	35	tax	tax	NOUN
cblr-3040	602	36	results	result	NOUN
cblr-3040	602	37	will	will	AUX
cblr-3040	602	38	be	be	AUX
cblr-3040	602	39	obtained	obtain	VERB
cblr-3040	602	40	.	.	PUNCT
cblr-3040	603	1	"	"	PUNCT
cblr-3040	603	2	'	'	PUNCT
cblr-3040	603	3	in	in	ADP
cblr-3040	603	4	sec	sec	PROPN
cblr-3040	603	5	had	have	AUX
cblr-3040	603	6	asked	ask	VERB
cblr-3040	603	7	fasb	fasb	NOUN
cblr-3040	603	8	to	to	PART
cblr-3040	603	9	"	"	PUNCT
cblr-3040	603	10	address	address	VERB
cblr-3040	603	11	the	the	DET
cblr-3040	603	12	consolidation	consolidation	NOUN
cblr-3040	603	13	of	of	ADP
cblr-3040	603	14	spes	spe	NOUN
cblr-3040	603	15	in	in	ADP
cblr-3040	603	16	its	its	PRON
cblr-3040	603	17	consolidation	consolidation	NOUN
cblr-3040	603	18	project	project	NOUN
cblr-3040	603	19	"	"	PUNCT
cblr-3040	603	20	)	)	PUNCT
cblr-3040	603	21	.	.	PUNCT
cblr-3040	604	1	109	109	NUM
cblr-3040	604	2	see	see	NOUN
cblr-3040	604	3	infra	infra	NOUN
cblr-3040	604	4	notes	note	VERB
cblr-3040	604	5	308	308	NUM
cblr-3040	604	6	-	-	SYM
cblr-3040	604	7	312	312	NUM
cblr-3040	604	8	and	and	CCONJ
cblr-3040	604	9	accompanying	accompany	VERB
cblr-3040	604	10	text	text	NOUN
cblr-3040	604	11	.	.	PUNCT
cblr-3040	605	1	110	110	NUM
cblr-3040	605	2	the	the	DET
cblr-3040	605	3	seminal	seminal	ADJ
cblr-3040	605	4	case	case	NOUN
cblr-3040	605	5	in	in	ADP
cblr-3040	605	6	the	the	DET
cblr-3040	605	7	federal	federal	ADJ
cblr-3040	605	8	income	income	NOUN
cblr-3040	605	9	tax	tax	NOUN
cblr-3040	605	10	law	law	NOUN
cblr-3040	605	11	in	in	ADP
cblr-3040	605	12	this	this	DET
cblr-3040	605	13	regard	regard	NOUN
cblr-3040	605	14	is	be	AUX
cblr-3040	605	15	gregory	gregory	PROPN
cblr-3040	605	16	v.	v.	ADP
cblr-3040	605	17	helvering	helvering	PROPN
cblr-3040	605	18	,	,	PUNCT
cblr-3040	605	19	69	69	NUM
cblr-3040	605	20	f.2d	f.2d	NOUN
cblr-3040	605	21	809	809	NUM
cblr-3040	605	22	(	(	PUNCT
cblr-3040	605	23	2d	2d	NUM
cblr-3040	605	24	cir	cir	NOUN
cblr-3040	605	25	.	.	PUNCT
cblr-3040	605	26	1934	1934	NUM
cblr-3040	605	27	)	)	PUNCT
cblr-3040	605	28	,	,	PUNCT
cblr-3040	605	29	affd	affd	VERB
cblr-3040	605	30	293	293	NUM
cblr-3040	605	31	u.s	u.s	PROPN
cblr-3040	605	32	.	.	PROPN
cblr-3040	605	33	465	465	NUM
cblr-3040	605	34	,	,	PUNCT
cblr-3040	605	35	55	55	NUM
cblr-3040	605	36	s.	s.	PROPN
cblr-3040	605	37	ct	ct	PROPN
cblr-3040	605	38	.	.	PROPN
cblr-3040	605	39	266	266	NUM
cblr-3040	605	40	,	,	PUNCT
cblr-3040	605	41	79	79	NUM
cblr-3040	605	42	l.	l.	PROPN
cblr-3040	605	43	ed	ed	PROPN
cblr-3040	605	44	.	.	PROPN
cblr-3040	606	1	596	596	NUM
cblr-3040	606	2	(	(	PUNCT
cblr-3040	606	3	1935	1935	NUM
cblr-3040	606	4	)	)	PUNCT
cblr-3040	606	5	,	,	PUNCT
cblr-3040	606	6	in	in	ADP
cblr-3040	606	7	which	which	PRON
cblr-3040	606	8	the	the	DET
cblr-3040	606	9	taxpayer	taxpayer	NOUN
cblr-3040	606	10	was	be	AUX
cblr-3040	606	11	denied	deny	VERB
cblr-3040	606	12	her	she	PRON
cblr-3040	606	13	desired	desire	VERB
cblr-3040	606	14	tax	tax	NOUN
cblr-3040	606	15	results	result	NOUN
cblr-3040	606	16	despite	despite	SCONJ
cblr-3040	606	17	apparent	apparent	ADJ
cblr-3040	606	18	literal	literal	ADJ
cblr-3040	606	19	compliance	compliance	NOUN
cblr-3040	606	20	with	with	ADP
cblr-3040	606	21	the	the	DET
cblr-3040	606	22	detailed	detailed	ADJ
cblr-3040	606	23	"	"	PUNCT
cblr-3040	606	24	corporate	corporate	ADJ
cblr-3040	606	25	reorganization	reorganization	NOUN
cblr-3040	606	26	"	"	PUNCT
cblr-3040	606	27	provisions	provision	NOUN
cblr-3040	606	28	of	of	ADP
cblr-3040	606	29	the	the	DET
cblr-3040	606	30	i.r.c	i.r.c	NOUN
cblr-3040	606	31	.	.	PUNCT
cblr-3040	607	1	under	under	ADP
cblr-3040	607	2	lack	lack	NOUN
cblr-3040	607	3	of	of	ADP
cblr-3040	607	4	business	business	NOUN
cblr-3040	607	5	purpose	purpose	NOUN
cblr-3040	607	6	and	and	CCONJ
cblr-3040	607	7	substance	substance	NOUN
cblr-3040	607	8	over	over	ADP
cblr-3040	607	9	form	form	NOUN
cblr-3040	607	10	analysis	analysis	NOUN
cblr-3040	607	11	.	.	PUNCT
cblr-3040	608	1	there	there	PRON
cblr-3040	608	2	is	be	VERB
cblr-3040	608	3	a	a	DET
cblr-3040	608	4	wealth	wealth	NOUN
cblr-3040	608	5	of	of	ADP
cblr-3040	608	6	tax	tax	NOUN
cblr-3040	608	7	law	law	NOUN
cblr-3040	608	8	literature	literature	NOUN
cblr-3040	608	9	regarding	regard	VERB
cblr-3040	608	10	judicially	judicially	ADV
cblr-3040	608	11	-	-	PUNCT
cblr-3040	608	12	crafted	craft	VERB
cblr-3040	608	13	doctrines	doctrine	NOUN
cblr-3040	608	14	of	of	ADP
cblr-3040	608	15	"	"	PUNCT
cblr-3040	608	16	substance	substance	NOUN
cblr-3040	608	17	over	over	ADP
cblr-3040	608	18	form	form	NOUN
cblr-3040	608	19	"	"	PUNCT
cblr-3040	608	20	and	and	CCONJ
cblr-3040	608	21	"	"	PUNCT
cblr-3040	608	22	business	business	NOUN
cblr-3040	608	23	purpose	purpose	NOUN
cblr-3040	608	24	"	"	PUNCT
cblr-3040	608	25	which	which	PRON
cblr-3040	608	26	have	have	AUX
cblr-3040	608	27	often	often	ADV
cblr-3040	608	28	been	be	AUX
cblr-3040	608	29	used	use	VERB
cblr-3040	608	30	to	to	PART
cblr-3040	608	31	deny	deny	VERB
cblr-3040	608	32	tax	tax	NOUN
cblr-3040	608	33	benefits	benefit	NOUN
cblr-3040	608	34	to	to	ADP
cblr-3040	608	35	transactions	transaction	NOUN
cblr-3040	608	36	seemingly	seemingly	ADV
cblr-3040	608	37	in	in	ADP
cblr-3040	608	38	literal	literal	ADJ
cblr-3040	608	39	compliance	compliance	NOUN
cblr-3040	608	40	with	with	ADP
cblr-3040	608	41	i.r.c	i.r.c	NOUN
cblr-3040	608	42	.	.	PUNCT
cblr-3040	609	1	provisions	provision	NOUN
cblr-3040	609	2	but	but	CCONJ
cblr-3040	609	3	ultimately	ultimately	ADV
cblr-3040	609	4	deemed	deem	VERB
cblr-3040	609	5	to	to	PART
cblr-3040	609	6	be	be	AUX
cblr-3040	609	7	too	too	ADV
cblr-3040	609	8	good	good	ADJ
cblr-3040	609	9	to	to	PART
cblr-3040	609	10	be	be	AUX
cblr-3040	609	11	true	true	ADJ
cblr-3040	609	12	.	.	PUNCT
cblr-3040	610	1	for	for	ADP
cblr-3040	610	2	a	a	DET
cblr-3040	610	3	sampling	sampling	NOUN
cblr-3040	610	4	of	of	ADP
cblr-3040	610	5	thoughtful	thoughtful	ADJ
cblr-3040	610	6	,	,	PUNCT
cblr-3040	610	7	recent	recent	ADJ
cblr-3040	610	8	assessments	assessment	NOUN
cblr-3040	610	9	of	of	ADP
cblr-3040	610	10	these	these	DET
cblr-3040	610	11	doctrines	doctrine	NOUN
cblr-3040	610	12	in	in	ADP
cblr-3040	610	13	the	the	DET
cblr-3040	610	14	federal	federal	ADJ
cblr-3040	610	15	income	income	NOUN
cblr-3040	610	16	tax	tax	NOUN
cblr-3040	610	17	law	law	NOUN
cblr-3040	610	18	,	,	PUNCT
cblr-3040	610	19	see	see	VERB
cblr-3040	610	20	smu	smu	NOUN
cblr-3040	610	21	symposium	symposium	NOUN
cblr-3040	610	22	,	,	PUNCT
cblr-3040	610	23	business	business	NOUN
cblr-3040	610	24	purpose	purpose	NOUN
cblr-3040	610	25	,	,	PUNCT
cblr-3040	610	26	economic	economic	ADJ
cblr-3040	610	27	substance	substance	NOUN
cblr-3040	610	28	,	,	PUNCT
cblr-3040	610	29	and	and	CCONJ
cblr-3040	610	30	corporate	corporate	ADJ
cblr-3040	610	31	tax	tax	NOUN
cblr-3040	610	32	shelters	shelter	NOUN
cblr-3040	610	33	,	,	PUNCT
cblr-3040	610	34	54	54	NUM
cblr-3040	610	35	smu	smu	PROPN
cblr-3040	610	36	l.	l.	PROPN
cblr-3040	610	37	rev	rev	PROPN
cblr-3040	610	38	.	.	PROPN
cblr-3040	610	39	3	3	NUM
cblr-3040	610	40	-	-	SYM
cblr-3040	610	41	240	240	NUM
cblr-3040	610	42	(	(	PUNCT
cblr-3040	610	43	2001	2001	NUM
cblr-3040	610	44	)	)	PUNCT
cblr-3040	610	45	;	;	PUNCT
cblr-3040	610	46	nyu	nyu	PROPN
cblr-3040	610	47	symposia	symposia	NOUN
cblr-3040	610	48	,	,	PUNCT
cblr-3040	610	49	symposium	symposium	NOUN
cblr-3040	610	50	on	on	ADP
cblr-3040	610	51	corporate	corporate	ADJ
cblr-3040	610	52	tax	tax	NOUN
cblr-3040	610	53	shelters	shelter	NOUN
cblr-3040	610	54	part	part	VERB
cblr-3040	610	55	i	i	PRON
cblr-3040	610	56	&	&	CCONJ
cblr-3040	610	57	part	part	NOUN
cblr-3040	610	58	11	11	NUM
cblr-3040	610	59	,	,	PUNCT
cblr-3040	610	60	55	55	NUM
cblr-3040	610	61	tax	tax	NOUN
cblr-3040	610	62	l.	l.	PROPN
cblr-3040	610	63	rev	rev	PROPN
cblr-3040	610	64	.	.	PROPN
cblr-3040	610	65	125	125	NUM
cblr-3040	610	66	(	(	PUNCT
cblr-3040	610	67	winter	winter	NOUN
cblr-3040	610	68	,	,	PUNCT
cblr-3040	610	69	summer	summer	NOUN
cblr-3040	610	70	2002	2002	NUM
cblr-3040	610	71	)	)	PUNCT
cblr-3040	610	72	;	;	PUNCT
cblr-3040	610	73	see	see	VERB
cblr-3040	610	74	also	also	ADV
cblr-3040	610	75	david	david	PROPN
cblr-3040	610	76	hariton	hariton	PROPN
cblr-3040	610	77	,	,	PUNCT
cblr-3040	610	78	sorting	sort	VERB
cblr-3040	610	79	out	out	ADP
cblr-3040	610	80	the	the	DET
cblr-3040	610	81	tangle	tangle	NOUN
cblr-3040	610	82	of	of	ADP
cblr-3040	610	83	economic	economic	ADJ
cblr-3040	610	84	substance	substance	NOUN
cblr-3040	610	85	,	,	PUNCT
cblr-3040	610	86	52	52	NUM
cblr-3040	610	87	tax	tax	NOUN
cblr-3040	610	88	law	law	NOUN
cblr-3040	610	89	.	.	PUNCT
cblr-3040	611	1	235	235	NUM
cblr-3040	611	2	(	(	PUNCT
cblr-3040	611	3	1999	1999	NUM
cblr-3040	611	4	)	)	PUNCT
cblr-3040	611	5	;	;	PUNCT
cblr-3040	611	6	robert	robert	PROPN
cblr-3040	611	7	thornton	thornton	PROPN
cblr-3040	611	8	smith	smith	PROPN
cblr-3040	611	9	,	,	PUNCT
cblr-3040	611	10	business	business	NOUN
cblr-3040	611	11	purpose	purpose	NOUN
cblr-3040	611	12	:	:	PUNCT
cblr-3040	611	13	the	the	DET
cblr-3040	611	14	assault	assault	NOUN
cblr-3040	611	15	upon	upon	SCONJ
cblr-3040	611	16	the	the	DET
cblr-3040	611	17	citadel	citadel	PROPN
cblr-3040	611	18	,	,	PUNCT
cblr-3040	611	19	53	53	NUM
cblr-3040	611	20	tax	tax	NOUN
cblr-3040	611	21	law	law	NOUN
cblr-3040	611	22	.	.	PUNCT
cblr-3040	612	1	1	1	NUM
cblr-3040	612	2	(	(	PUNCT
cblr-3040	612	3	1999	1999	NUM
cblr-3040	612	4	)	)	PUNCT
cblr-3040	612	5	.	.	PUNCT
cblr-3040	613	1	in	in	ADP
cblr-3040	613	2	recent	recent	ADJ
cblr-3040	613	3	discussions	discussion	NOUN
cblr-3040	613	4	of	of	ADP
cblr-3040	613	5	the	the	DET
cblr-3040	613	6	possibility	possibility	NOUN
cblr-3040	613	7	of	of	ADP
cblr-3040	613	8	"	"	PUNCT
cblr-3040	613	9	codifying	codify	VERB
cblr-3040	613	10	"	"	PUNCT
cblr-3040	613	11	such	such	ADJ
cblr-3040	613	12	common	common	ADJ
cblr-3040	613	13	law	law	NOUN
cblr-3040	613	14	doctrines	doctrine	NOUN
cblr-3040	613	15	as	as	ADP
cblr-3040	613	16	part	part	NOUN
cblr-3040	613	17	of	of	ADP
cblr-3040	613	18	the	the	DET
cblr-3040	613	19	war	war	NOUN
cblr-3040	613	20	on	on	ADP
cblr-3040	613	21	corporate	corporate	ADJ
cblr-3040	613	22	tax	tax	NOUN
cblr-3040	613	23	shelters	shelter	NOUN
cblr-3040	613	24	,	,	PUNCT
cblr-3040	613	25	however	however	ADV
cblr-3040	613	26	,	,	PUNCT
cblr-3040	613	27	at	at	ADP
cblr-3040	613	28	least	least	ADJ
cblr-3040	613	29	some	some	PRON
cblr-3040	613	30	commentators	commentator	NOUN
cblr-3040	613	31	have	have	AUX
cblr-3040	613	32	noted	note	VERB
cblr-3040	613	33	the	the	DET
cblr-3040	613	34	potential	potential	NOUN
cblr-3040	613	35	for	for	ADP
cblr-3040	613	36	such	such	ADJ
cblr-3040	613	37	subjective	subjective	ADJ
cblr-3040	613	38	tests	test	NOUN
cblr-3040	613	39	to	to	PART
cblr-3040	613	40	be	be	AUX
cblr-3040	613	41	''	''	PUNCT
cblr-3040	613	42	over	over	ADP
cblr-3040	613	43	-	-	PUNCT
cblr-3040	613	44	inclusive	inclusive	NOUN
cblr-3040	613	45	"	"	PUNCT
cblr-3040	613	46	and	and	CCONJ
cblr-3040	613	47	urged	urge	VERB
cblr-3040	613	48	that	that	SCONJ
cblr-3040	613	49	careful	careful	ADJ
cblr-3040	613	50	analysis	analysis	NOUN
cblr-3040	613	51	of	of	ADP
cblr-3040	613	52	the	the	DET
cblr-3040	613	53	justifications	justification	NOUN
cblr-3040	613	54	for	for	ADP
cblr-3040	613	55	such	such	ADJ
cblr-3040	613	56	steps	step	NOUN
cblr-3040	613	57	be	be	AUX
cblr-3040	613	58	undertaken	undertake	VERB
cblr-3040	613	59	.	.	PUNCT
cblr-3040	614	1	see	see	VERB
cblr-3040	614	2	,	,	PUNCT
cblr-3040	614	3	e.g.	e.g.	ADV
cblr-3040	614	4	,	,	PUNCT
cblr-3040	614	5	ellen	ellen	PROPN
cblr-3040	614	6	p.	p.	PROPN
cblr-3040	614	7	aprill	aprill	PROPN
cblr-3040	614	8	,	,	PUNCT
cblr-3040	614	9	tax	tax	NOUN
cblr-3040	614	10	shelters	shelter	NOUN
cblr-3040	614	11	,	,	PUNCT
cblr-3040	614	12	tax	tax	NOUN
cblr-3040	614	13	law	law	NOUN
cblr-3040	614	14	,	,	PUNCT
cblr-3040	614	15	and	and	CCONJ
cblr-3040	614	16	morality	morality	NOUN
cblr-3040	614	17	:	:	PUNCT
cblr-3040	614	18	codifying	codify	VERB
cblr-3040	614	19	judicial	judicial	ADJ
cblr-3040	614	20	doctrines	doctrine	NOUN
cblr-3040	614	21	,	,	PUNCT
cblr-3040	614	22	54	54	NUM
cblr-3040	614	23	smu	smu	PROPN
cblr-3040	614	24	l.	l.	PROPN
cblr-3040	614	25	rev	rev	PROPN
cblr-3040	614	26	.	.	PROPN
cblr-3040	614	27	9	9	NUM
cblr-3040	614	28	(	(	PUNCT
cblr-3040	614	29	2001	2001	NUM
cblr-3040	614	30	)	)	PUNCT
cblr-3040	614	31	(	(	PUNCT
cblr-3040	614	32	discussing	discuss	VERB
cblr-3040	614	33	"	"	PUNCT
cblr-3040	614	34	schauer	schauer	NOUN
cblr-3040	614	35	's	's	PART
cblr-3040	614	36	theory	theory	NOUN
cblr-3040	614	37	of	of	ADP
cblr-3040	614	38	rules	rule	NOUN
cblr-3040	614	39	"	"	PUNCT
cblr-3040	614	40	and	and	CCONJ
cblr-3040	614	41	an	an	DET
cblr-3040	614	42	analytical	analytical	ADJ
cblr-3040	614	43	approach	approach	NOUN
cblr-3040	614	44	to	to	ADP
cblr-3040	614	45	the	the	DET
cblr-3040	614	46	columbia	columbia	PROPN
cblr-3040	614	47	business	business	PROPN
cblr-3040	614	48	law	law	PROPN
cblr-3040	614	49	review	review	NOUN
cblr-3040	614	50	determining	determine	VERB
cblr-3040	614	51	the	the	DET
cblr-3040	614	52	relative	relative	ADJ
cblr-3040	614	53	responsibility	responsibility	NOUN
cblr-3040	614	54	for	for	ADP
cblr-3040	614	55	liabilities	liability	NOUN
cblr-3040	614	56	of	of	ADP
cblr-3040	614	57	a	a	DET
cblr-3040	614	58	partnership	partnership	NOUN
cblr-3040	614	59	(	(	PUNCT
cblr-3040	614	60	and	and	CCONJ
cblr-3040	614	61	associated	associated	ADJ
cblr-3040	614	62	tax	tax	NOUN
cblr-3040	614	63	benefits	benefit	NOUN
cblr-3040	614	64	)	)	PUNCT
cblr-3040	614	65	,	,	PUNCT
cblr-3040	614	66	the	the	DET
cblr-3040	614	67	applicable	applicable	ADJ
cblr-3040	614	68	treasury	treasury	NOUN
cblr-3040	614	69	regulations	regulation	NOUN
cblr-3040	614	70	are	be	AUX
cblr-3040	614	71	particularly	particularly	ADV
cblr-3040	614	72	in	in	ADP
cblr-3040	614	73	tune	tune	NOUN
cblr-3040	614	74	with	with	ADP
cblr-3040	614	75	"	"	PUNCT
cblr-3040	614	76	the	the	DET
cblr-3040	614	77	games	game	NOUN
cblr-3040	614	78	people	people	NOUN
cblr-3040	614	79	play	play	VERB
cblr-3040	614	80	"	"	PUNCT
cblr-3040	614	81	and	and	CCONJ
cblr-3040	614	82	require	require	VERB
cblr-3040	614	83	a	a	DET
cblr-3040	614	84	thorough	thorough	ADJ
cblr-3040	614	85	analysis	analysis	NOUN
cblr-3040	614	86	of	of	ADP
cblr-3040	614	87	the	the	DET
cblr-3040	614	88	underlying	underlying	ADJ
cblr-3040	614	89	economic	economic	ADJ
cblr-3040	614	90	arrangements	arrangement	NOUN
cblr-3040	614	91	among	among	ADP
cblr-3040	614	92	the	the	DET
cblr-3040	614	93	principals	principal	NOUN
cblr-3040	614	94	and	and	CCONJ
cblr-3040	614	95	related	related	ADJ
cblr-3040	614	96	parties	party	NOUN
cblr-3040	614	97	.	.	PUNCT
cblr-3040	615	1	'11	'11	NUM
cblr-3040	615	2	just	just	ADV
cblr-3040	615	3	as	as	SCONJ
cblr-3040	615	4	tax	tax	NOUN
cblr-3040	615	5	professionals	professional	NOUN
cblr-3040	615	6	must	must	AUX
cblr-3040	615	7	make	make	VERB
cblr-3040	615	8	substance	substance	NOUN
cblr-3040	615	9	over	over	ADP
cblr-3040	615	10	form	form	NOUN
cblr-3040	615	11	judgments	judgment	NOUN
cblr-3040	615	12	,	,	PUNCT
cblr-3040	615	13	preparers	preparer	NOUN
cblr-3040	615	14	of	of	ADP
cblr-3040	615	15	financial	financial	ADJ
cblr-3040	615	16	statements	statement	NOUN
cblr-3040	615	17	and	and	CCONJ
cblr-3040	615	18	auditors	auditor	NOUN
cblr-3040	615	19	will	will	AUX
cblr-3040	615	20	be	be	AUX
cblr-3040	615	21	required	require	VERB
cblr-3040	615	22	to	to	PART
cblr-3040	615	23	do	do	VERB
cblr-3040	615	24	the	the	DET
cblr-3040	615	25	same	same	ADJ
cblr-3040	615	26	under	under	ADP
cblr-3040	615	27	the	the	DET
cblr-3040	615	28	revised	revise	VERB
cblr-3040	615	29	principles	principle	NOUN
cblr-3040	615	30	governing	govern	VERB
cblr-3040	615	31	spe	spe	PROPN
cblr-3040	615	32	(	(	PUNCT
cblr-3040	615	33	and	and	CCONJ
cblr-3040	615	34	other	other	ADJ
cblr-3040	615	35	vie	vie	PROPN
cblr-3040	615	36	)	)	PUNCT
cblr-3040	615	37	consolidation	consolidation	NOUN
cblr-3040	615	38	issues	issue	NOUN
cblr-3040	615	39	for	for	ADP
cblr-3040	615	40	question	question	NOUN
cblr-3040	615	41	of	of	ADP
cblr-3040	615	42	the	the	DET
cblr-3040	615	43	extent	extent	NOUN
cblr-3040	615	44	to	to	PART
cblr-3040	615	45	which	which	PRON
cblr-3040	615	46	codification	codification	NOUN
cblr-3040	615	47	of	of	ADP
cblr-3040	615	48	tax	tax	NOUN
cblr-3040	615	49	law	law	NOUN
cblr-3040	615	50	doctrines	doctrine	NOUN
cblr-3040	615	51	such	such	ADJ
cblr-3040	615	52	as	as	ADP
cblr-3040	615	53	"	"	PUNCT
cblr-3040	615	54	business	business	NOUN
cblr-3040	615	55	purpose	purpose	NOUN
cblr-3040	615	56	"	"	PUNCT
cblr-3040	615	57	is	be	AUX
cblr-3040	615	58	desirable	desirable	ADJ
cblr-3040	615	59	)	)	PUNCT
cblr-3040	615	60	.	.	PUNCT
cblr-3040	616	1	the	the	DET
cblr-3040	616	2	irs	irs	PROPN
cblr-3040	616	3	has	have	AUX
cblr-3040	616	4	administratively	administratively	ADV
cblr-3040	616	5	embraced	embrace	VERB
cblr-3040	616	6	such	such	ADJ
cblr-3040	616	7	doctrines	doctrine	NOUN
cblr-3040	616	8	and	and	CCONJ
cblr-3040	616	9	in	in	ADP
cblr-3040	616	10	recent	recent	ADJ
cblr-3040	616	11	years	year	NOUN
cblr-3040	616	12	has	have	AUX
cblr-3040	616	13	endeavored	endeavor	VERB
cblr-3040	616	14	to	to	PART
cblr-3040	616	15	identify	identify	VERB
cblr-3040	616	16	in	in	ADP
cblr-3040	616	17	"	"	PUNCT
cblr-3040	616	18	anti	anti	ADJ
cblr-3040	616	19	-	-	ADJ
cblr-3040	616	20	abuse	abuse	ADJ
cblr-3040	616	21	"	"	PUNCT
cblr-3040	616	22	regulations	regulation	NOUN
cblr-3040	616	23	facts	fact	NOUN
cblr-3040	616	24	and	and	CCONJ
cblr-3040	616	25	circumstances	circumstance	NOUN
cblr-3040	616	26	which	which	PRON
cblr-3040	616	27	support	support	VERB
cblr-3040	616	28	their	their	PRON
cblr-3040	616	29	invocation	invocation	NOUN
cblr-3040	616	30	.	.	PUNCT
cblr-3040	617	1	see	see	VERB
cblr-3040	617	2	,	,	PUNCT
cblr-3040	617	3	e.g.	e.g.	ADV
cblr-3040	617	4	,	,	PUNCT
cblr-3040	617	5	treas	treas	PROPN
cblr-3040	617	6	.	.	PUNCT
cblr-3040	618	1	reg	reg	PROPN
cblr-3040	618	2	.	.	PUNCT
cblr-3040	619	1	§	§	PROPN
cblr-3040	619	2	1.701	1.701	NUM
cblr-3040	619	3	-	-	SYM
cblr-3040	619	4	2	2	NUM
cblr-3040	619	5	(	(	PUNCT
cblr-3040	619	6	as	as	SCONJ
cblr-3040	619	7	amended	amend	VERB
cblr-3040	619	8	in	in	ADP
cblr-3040	619	9	1995	1995	NUM
cblr-3040	619	10	)	)	PUNCT
cblr-3040	619	11	(	(	PUNCT
cblr-3040	619	12	listing	list	VERB
cblr-3040	619	13	factors	factor	NOUN
cblr-3040	619	14	which	which	PRON
cblr-3040	619	15	might	might	AUX
cblr-3040	619	16	support	support	VERB
cblr-3040	619	17	the	the	DET
cblr-3040	619	18	commissioner	commissioner	NOUN
cblr-3040	619	19	of	of	ADP
cblr-3040	619	20	the	the	DET
cblr-3040	619	21	irs	irs	PROPN
cblr-3040	619	22	in	in	ADP
cblr-3040	619	23	disregarding	disregard	VERB
cblr-3040	619	24	the	the	DET
cblr-3040	619	25	existence	existence	NOUN
cblr-3040	619	26	of	of	ADP
cblr-3040	619	27	purported	purport	VERB
cblr-3040	619	28	partnerships	partnership	NOUN
cblr-3040	619	29	or	or	CCONJ
cblr-3040	619	30	partners	partner	NOUN
cblr-3040	619	31	where	where	SCONJ
cblr-3040	619	32	such	such	ADJ
cblr-3040	619	33	existence	existence	NOUN
cblr-3040	619	34	is	be	AUX
cblr-3040	619	35	deemed	deem	VERB
cblr-3040	619	36	inconsistent	inconsistent	ADJ
cblr-3040	619	37	with	with	ADP
cblr-3040	619	38	the	the	DET
cblr-3040	619	39	intent	intent	NOUN
cblr-3040	619	40	of	of	ADP
cblr-3040	619	41	the	the	DET
cblr-3040	619	42	partnership	partnership	NOUN
cblr-3040	619	43	provisions	provision	NOUN
cblr-3040	619	44	of	of	ADP
cblr-3040	619	45	subchapter	subchapter	NOUN
cblr-3040	619	46	k	k	PROPN
cblr-3040	619	47	of	of	ADP
cblr-3040	619	48	the	the	DET
cblr-3040	619	49	i.r.c	i.r.c	NOUN
cblr-3040	619	50	.	.	PUNCT
cblr-3040	619	51	)	)	PUNCT
cblr-3040	619	52	;	;	PUNCT
cblr-3040	620	1	treas	treas	PROPN
cblr-3040	620	2	.	.	PUNCT
cblr-3040	621	1	reg	reg	PROPN
cblr-3040	621	2	.	.	PUNCT
cblr-3040	622	1	§	§	PROPN
cblr-3040	622	2	1.707	1.707	NUM
cblr-3040	622	3	-	-	SYM
cblr-3040	622	4	3	3	NUM
cblr-3040	622	5	(	(	PUNCT
cblr-3040	622	6	1992	1992	NUM
cblr-3040	622	7	)	)	PUNCT
cblr-3040	622	8	(	(	PUNCT
cblr-3040	622	9	describing	describe	VERB
cblr-3040	622	10	facts	fact	NOUN
cblr-3040	622	11	and	and	CCONJ
cblr-3040	622	12	circumstances	circumstance	NOUN
cblr-3040	622	13	which	which	PRON
cblr-3040	622	14	might	might	AUX
cblr-3040	622	15	support	support	VERB
cblr-3040	622	16	characterization	characterization	NOUN
cblr-3040	622	17	of	of	ADP
cblr-3040	622	18	a	a	DET
cblr-3040	622	19	purported	purport	VERB
cblr-3040	622	20	partnership	partnership	NOUN
cblr-3040	622	21	distribution	distribution	NOUN
cblr-3040	622	22	as	as	ADP
cblr-3040	622	23	,	,	PUNCT
cblr-3040	622	24	instead	instead	ADV
cblr-3040	622	25	,	,	PUNCT
cblr-3040	622	26	part	part	NOUN
cblr-3040	622	27	of	of	ADP
cblr-3040	622	28	a	a	DET
cblr-3040	622	29	payment	payment	NOUN
cblr-3040	622	30	in	in	ADP
cblr-3040	622	31	respect	respect	NOUN
cblr-3040	622	32	of	of	ADP
cblr-3040	622	33	a	a	DET
cblr-3040	622	34	"	"	PUNCT
cblr-3040	622	35	disguised	disguised	ADJ
cblr-3040	622	36	sale	sale	NOUN
cblr-3040	622	37	"	"	PUNCT
cblr-3040	622	38	of	of	ADP
cblr-3040	622	39	property	property	NOUN
cblr-3040	622	40	to	to	ADP
cblr-3040	622	41	the	the	DET
cblr-3040	622	42	partnership	partnership	NOUN
cblr-3040	622	43	)	)	PUNCT
cblr-3040	622	44	.	.	PUNCT
cblr-3040	623	1	ill	ill	PROPN
cblr-3040	623	2	treas	treas	PROPN
cblr-3040	623	3	.	.	PUNCT
cblr-3040	624	1	reg	reg	PROPN
cblr-3040	624	2	.	.	PUNCT
cblr-3040	625	1	§	§	PROPN
cblr-3040	625	2	1.752	1.752	NUM
cblr-3040	625	3	-	-	SYM
cblr-3040	625	4	2	2	NUM
cblr-3040	625	5	(	(	PUNCT
cblr-3040	625	6	1991	1991	NUM
cblr-3040	625	7	)	)	PUNCT
cblr-3040	625	8	generally	generally	ADV
cblr-3040	625	9	provides	provide	VERB
cblr-3040	625	10	that	that	DET
cblr-3040	625	11	partnership	partnership	NOUN
cblr-3040	625	12	liabilities	liability	NOUN
cblr-3040	625	13	for	for	ADP
cblr-3040	625	14	which	which	PRON
cblr-3040	625	15	any	any	DET
cblr-3040	625	16	partner	partner	NOUN
cblr-3040	625	17	or	or	CCONJ
cblr-3040	625	18	related	related	ADJ
cblr-3040	625	19	party	party	NOUN
cblr-3040	625	20	to	to	ADP
cblr-3040	625	21	a	a	DET
cblr-3040	625	22	partner	partner	NOUN
cblr-3040	625	23	bears	bear	VERB
cblr-3040	625	24	the	the	DET
cblr-3040	625	25	"	"	PUNCT
cblr-3040	625	26	economic	economic	ADJ
cblr-3040	625	27	risk	risk	NOUN
cblr-3040	625	28	of	of	ADP
cblr-3040	625	29	loss	loss	NOUN
cblr-3040	625	30	"	"	PUNCT
cblr-3040	625	31	are	be	AUX
cblr-3040	625	32	allocated	allocate	VERB
cblr-3040	625	33	among	among	ADP
cblr-3040	625	34	the	the	DET
cblr-3040	625	35	partners	partner	NOUN
cblr-3040	625	36	based	base	VERB
cblr-3040	625	37	on	on	ADP
cblr-3040	625	38	the	the	DET
cblr-3040	625	39	manner	manner	NOUN
cblr-3040	625	40	in	in	ADP
cblr-3040	625	41	which	which	PRON
cblr-3040	625	42	such	such	ADJ
cblr-3040	625	43	economic	economic	ADJ
cblr-3040	625	44	risk	risk	NOUN
cblr-3040	625	45	of	of	ADP
cblr-3040	625	46	loss	loss	NOUN
cblr-3040	625	47	is	be	AUX
cblr-3040	625	48	shared	share	VERB
cblr-3040	625	49	,	,	PUNCT
cblr-3040	625	50	taking	take	VERB
cblr-3040	625	51	into	into	ADP
cblr-3040	625	52	account	account	NOUN
cblr-3040	625	53	all	all	DET
cblr-3040	625	54	pertinent	pertinent	ADJ
cblr-3040	625	55	agreements	agreement	NOUN
cblr-3040	625	56	and	and	CCONJ
cblr-3040	625	57	other	other	ADJ
cblr-3040	625	58	facts	fact	NOUN
cblr-3040	625	59	and	and	CCONJ
cblr-3040	625	60	circumstances	circumstance	NOUN
cblr-3040	625	61	.	.	PUNCT
cblr-3040	626	1	this	this	DET
cblr-3040	626	2	regulation	regulation	NOUN
cblr-3040	626	3	contains	contain	VERB
cblr-3040	626	4	special	special	ADJ
cblr-3040	626	5	anti	anti	ADJ
cblr-3040	626	6	-	-	ADJ
cblr-3040	626	7	abuse	abuse	ADJ
cblr-3040	626	8	rules	rule	NOUN
cblr-3040	626	9	designed	design	VERB
cblr-3040	626	10	to	to	PART
cblr-3040	626	11	avoid	avoid	VERB
cblr-3040	626	12	circumvention	circumvention	NOUN
cblr-3040	626	13	of	of	ADP
cblr-3040	626	14	the	the	DET
cblr-3040	626	15	economic	economic	ADJ
cblr-3040	626	16	substance	substance	NOUN
cblr-3040	626	17	spirit	spirit	NOUN
cblr-3040	626	18	of	of	ADP
cblr-3040	626	19	the	the	DET
cblr-3040	626	20	liability	liability	NOUN
cblr-3040	626	21	allocation	allocation	NOUN
cblr-3040	626	22	rules	rule	NOUN
cblr-3040	626	23	through	through	ADP
cblr-3040	626	24	straw	straw	NOUN
cblr-3040	626	25	parties	party	NOUN
cblr-3040	626	26	,	,	PUNCT
cblr-3040	626	27	obligations	obligation	NOUN
cblr-3040	626	28	based	base	VERB
cblr-3040	626	29	on	on	ADP
cblr-3040	626	30	unrealistic	unrealistic	ADJ
cblr-3040	626	31	contingencies	contingency	NOUN
cblr-3040	626	32	,	,	PUNCT
cblr-3040	626	33	indirect	indirect	ADJ
cblr-3040	626	34	pledges	pledge	NOUN
cblr-3040	626	35	or	or	CCONJ
cblr-3040	626	36	assigning	assign	VERB
cblr-3040	626	37	labels	label	NOUN
cblr-3040	626	38	to	to	ADP
cblr-3040	626	39	arrangements	arrangement	NOUN
cblr-3040	626	40	which	which	PRON
cblr-3040	626	41	may	may	AUX
cblr-3040	626	42	not	not	PART
cblr-3040	626	43	appear	appear	VERB
cblr-3040	626	44	to	to	PART
cblr-3040	626	45	be	be	AUX
cblr-3040	626	46	in	in	ADP
cblr-3040	626	47	the	the	DET
cblr-3040	626	48	nature	nature	NOUN
cblr-3040	626	49	of	of	ADP
cblr-3040	626	50	repayment	repayment	NOUN
cblr-3040	626	51	guarantees	guarantee	NOUN
cblr-3040	626	52	but	but	CCONJ
cblr-3040	626	53	are	be	AUX
cblr-3040	626	54	in	in	ADP
cblr-3040	626	55	substance	substance	NOUN
cblr-3040	626	56	"	"	PUNCT
cblr-3040	626	57	tantamount	tantamount	VERB
cblr-3040	626	58	"	"	PUNCT
cblr-3040	626	59	to	to	ADP
cblr-3040	626	60	guarantees	guarantee	NOUN
cblr-3040	626	61	.	.	PUNCT
cblr-3040	627	1	see	see	VERB
cblr-3040	627	2	treas	treas	PROPN
cblr-3040	627	3	.	.	PUNCT
cblr-3040	628	1	reg	reg	PROPN
cblr-3040	628	2	.	.	PUNCT
cblr-3040	629	1	§	§	PROPN
cblr-3040	629	2	1.752	1.752	NUM
cblr-3040	629	3	-	-	SYM
cblr-3040	629	4	2(j	2(j	NUM
cblr-3040	629	5	)	)	PUNCT
cblr-3040	629	6	.	.	PUNCT
cblr-3040	630	1	partnership	partnership	NOUN
cblr-3040	630	2	liabilities	liability	NOUN
cblr-3040	630	3	for	for	ADP
cblr-3040	630	4	which	which	PRON
cblr-3040	630	5	no	no	DET
cblr-3040	630	6	partner	partner	NOUN
cblr-3040	630	7	or	or	CCONJ
cblr-3040	630	8	related	related	ADJ
cblr-3040	630	9	party	party	NOUN
cblr-3040	630	10	to	to	ADP
cblr-3040	630	11	a	a	DET
cblr-3040	630	12	partner	partner	NOUN
cblr-3040	630	13	bears	bear	VERB
cblr-3040	630	14	the	the	DET
cblr-3040	630	15	"	"	PUNCT
cblr-3040	630	16	economic	economic	ADJ
cblr-3040	630	17	risk	risk	NOUN
cblr-3040	630	18	of	of	ADP
cblr-3040	630	19	loss	loss	NOUN
cblr-3040	630	20	"	"	PUNCT
cblr-3040	630	21	are	be	AUX
cblr-3040	630	22	allocated	allocate	VERB
cblr-3040	630	23	as	as	ADP
cblr-3040	630	24	"	"	PUNCT
cblr-3040	630	25	nonrecourse	nonrecourse	ADJ
cblr-3040	630	26	"	"	PUNCT
cblr-3040	630	27	liabilities	liability	NOUN
cblr-3040	630	28	under	under	ADP
cblr-3040	630	29	treas	treas	PROPN
cblr-3040	630	30	.	.	PUNCT
cblr-3040	631	1	reg	reg	PROPN
cblr-3040	631	2	.	.	PUNCT
cblr-3040	632	1	§	§	PROPN
cblr-3040	632	2	1.752	1.752	NUM
cblr-3040	632	3	-	-	SYM
cblr-3040	632	4	3	3	NUM
cblr-3040	632	5	(	(	PUNCT
cblr-3040	632	6	as	as	SCONJ
cblr-3040	632	7	amended	amend	VERB
cblr-3040	632	8	in	in	ADP
cblr-3040	632	9	2000	2000	NUM
cblr-3040	632	10	)	)	PUNCT
cblr-3040	632	11	,	,	PUNCT
cblr-3040	632	12	which	which	PRON
cblr-3040	632	13	,	,	PUNCT
cblr-3040	632	14	in	in	ADP
cblr-3040	632	15	conjunction	conjunction	NOUN
cblr-3040	632	16	with	with	ADP
cblr-3040	632	17	profit	profit	NOUN
cblr-3040	632	18	and	and	CCONJ
cblr-3040	632	19	loss	loss	NOUN
cblr-3040	632	20	allocation	allocation	NOUN
cblr-3040	632	21	rules	rule	NOUN
cblr-3040	632	22	in	in	ADP
cblr-3040	632	23	treas	treas	PROPN
cblr-3040	632	24	.	.	PUNCT
cblr-3040	633	1	reg	reg	PROPN
cblr-3040	633	2	.	.	PUNCT
cblr-3040	634	1	§	§	PROPN
cblr-3040	634	2	1.704	1.704	NUM
cblr-3040	634	3	-	-	SYM
cblr-3040	634	4	1	1	NUM
cblr-3040	634	5	(	(	PUNCT
cblr-3040	634	6	as	as	SCONJ
cblr-3040	634	7	amended	amend	VERB
cblr-3040	634	8	in	in	ADP
cblr-3040	634	9	1997	1997	NUM
cblr-3040	634	10	)	)	PUNCT
cblr-3040	634	11	and	and	CCONJ
cblr-3040	634	12	§	§	PROPN
cblr-3040	634	13	1.704	1.704	NUM
cblr-3040	634	14	-	-	SYM
cblr-3040	634	15	2	2	NUM
cblr-3040	634	16	(	(	PUNCT
cblr-3040	634	17	1991	1991	NUM
cblr-3040	634	18	)	)	PUNCT
cblr-3040	634	19	,	,	PUNCT
cblr-3040	634	20	generally	generally	ADV
cblr-3040	634	21	tracks	track	VERB
cblr-3040	634	22	the	the	DET
cblr-3040	634	23	sharing	sharing	NOUN
cblr-3040	634	24	of	of	ADP
cblr-3040	634	25	corresponding	correspond	VERB
cblr-3040	634	26	tax	tax	NOUN
cblr-3040	634	27	benefits	benefit	NOUN
cblr-3040	634	28	and	and	CCONJ
cblr-3040	634	29	profits	profit	NOUN
cblr-3040	634	30	,	,	PUNCT
cblr-3040	634	31	but	but	CCONJ
cblr-3040	634	32	affords	afford	VERB
cblr-3040	634	33	some	some	DET
cblr-3040	634	34	flexibility	flexibility	NOUN
cblr-3040	634	35	to	to	PART
cblr-3040	634	36	allocate	allocate	VERB
cblr-3040	634	37	such	such	ADJ
cblr-3040	634	38	nonrecourse	nonrecourse	NOUN
cblr-3040	634	39	liabilities	liability	NOUN
cblr-3040	634	40	among	among	ADP
cblr-3040	634	41	the	the	DET
cblr-3040	634	42	partners	partner	NOUN
cblr-3040	634	43	in	in	ADP
cblr-3040	634	44	ranges	range	NOUN
cblr-3040	634	45	corresponding	correspond	VERB
cblr-3040	634	46	to	to	ADP
cblr-3040	634	47	the	the	DET
cblr-3040	634	48	economic	economic	ADJ
cblr-3040	634	49	substance	substance	NOUN
cblr-3040	634	50	of	of	ADP
cblr-3040	634	51	the	the	DET
cblr-3040	634	52	business	business	NOUN
cblr-3040	634	53	deal	deal	NOUN
cblr-3040	634	54	among	among	ADP
cblr-3040	634	55	the	the	DET
cblr-3040	634	56	partners	partner	NOUN
cblr-3040	634	57	.	.	PUNCT
cblr-3040	635	1	[	[	X
cblr-3040	635	2	vol	vol	NOUN
cblr-3040	635	3	.	.	PUNCT
cblr-3040	635	4	2003	2003	NUM
cblr-3040	635	5	no	no	NOUN
cblr-3040	635	6	.	.	PUNCT
cblr-3040	636	1	1:35	1:35	NUM
cblr-3040	636	2	]	]	PUNCT
cblr-3040	636	3	stopping	stop	VERB
cblr-3040	636	4	enronend	enronend	NOUN
cblr-3040	636	5	-	-	PUNCT
cblr-3040	636	6	runsand	runsand	NOUN
cblr-3040	636	7	other	other	ADJ
cblr-3040	636	8	trick	trick	NOUN
cblr-3040	636	9	plays	play	VERB
cblr-3040	636	10	85	85	NUM
cblr-3040	636	11	financial	financial	ADJ
cblr-3040	636	12	statement	statement	NOUN
cblr-3040	636	13	purposes	purpose	NOUN
cblr-3040	636	14	.	.	PUNCT
cblr-3040	637	1	having	have	VERB
cblr-3040	637	2	to	to	PART
cblr-3040	637	3	apply	apply	VERB
cblr-3040	637	4	subjective	subjective	ADJ
cblr-3040	637	5	standards	standard	NOUN
cblr-3040	637	6	in	in	ADP
cblr-3040	637	7	making	make	VERB
cblr-3040	637	8	accounting	accounting	NOUN
cblr-3040	637	9	determinations	determination	NOUN
cblr-3040	637	10	is	be	AUX
cblr-3040	637	11	certainly	certainly	ADV
cblr-3040	637	12	not	not	PART
cblr-3040	637	13	a	a	DET
cblr-3040	637	14	new	new	ADJ
cblr-3040	637	15	concept	concept	NOUN
cblr-3040	637	16	for	for	ADP
cblr-3040	637	17	accountants	accountant	NOUN
cblr-3040	637	18	,	,	PUNCT
cblr-3040	637	19	but	but	CCONJ
cblr-3040	637	20	the	the	DET
cblr-3040	637	21	complexity	complexity	NOUN
cblr-3040	637	22	of	of	ADP
cblr-3040	637	23	modern	modern	ADJ
cblr-3040	637	24	spe	spe	PROPN
cblr-3040	637	25	arrangements	arrangement	NOUN
cblr-3040	637	26	,	,	PUNCT
cblr-3040	637	27	and	and	CCONJ
cblr-3040	637	28	the	the	DET
cblr-3040	637	29	rejection	rejection	NOUN
cblr-3040	637	30	in	in	ADP
cblr-3040	637	31	the	the	DET
cblr-3040	637	32	2003	2003	NUM
cblr-3040	637	33	consolidation	consolidation	NOUN
cblr-3040	637	34	interpretation	interpretation	NOUN
cblr-3040	637	35	of	of	ADP
cblr-3040	637	36	simplistic	simplistic	ADJ
cblr-3040	637	37	concepts	concept	NOUN
cblr-3040	637	38	of	of	ADP
cblr-3040	637	39	majority	majority	NOUN
cblr-3040	637	40	voting	voting	NOUN
cblr-3040	637	41	as	as	ADP
cblr-3040	637	42	the	the	DET
cblr-3040	637	43	sole	sole	ADJ
cblr-3040	637	44	determinant	determinant	NOUN
cblr-3040	637	45	of	of	ADP
cblr-3040	637	46	control"12	control"12	NOUN
cblr-3040	637	47	and	and	CCONJ
cblr-3040	637	48	of	of	ADP
cblr-3040	637	49	a	a	DET
cblr-3040	637	50	specified	specified	ADJ
cblr-3040	637	51	percentage	percentage	NOUN
cblr-3040	637	52	of	of	ADP
cblr-3040	637	53	outside	outside	ADJ
cblr-3040	637	54	equity	equity	NOUN
cblr-3040	637	55	investment	investment	NOUN
cblr-3040	637	56	as	as	ADP
cblr-3040	637	57	a	a	DET
cblr-3040	637	58	"	"	PUNCT
cblr-3040	637	59	safe	safe	ADJ
cblr-3040	637	60	harbor	harbor	NOUN
cblr-3040	637	61	"	"	PUNCT
cblr-3040	637	62	proposition	proposition	NOUN
cblr-3040	637	63	,	,	PUNCT
cblr-3040	637	64	"	"	PUNCT
cblr-3040	637	65	3	3	NUM
cblr-3040	637	66	may	may	AUX
cblr-3040	637	67	bring	bring	VERB
cblr-3040	637	68	substantial	substantial	ADJ
cblr-3040	637	69	new	new	ADJ
cblr-3040	637	70	anxiety	anxiety	NOUN
cblr-3040	637	71	to	to	ADP
cblr-3040	637	72	financial	financial	ADJ
cblr-3040	637	73	accounting	accounting	NOUN
cblr-3040	637	74	professionals	professional	NOUN
cblr-3040	637	75	who	who	PRON
cblr-3040	637	76	customarily	customarily	ADV
cblr-3040	637	77	would	would	AUX
cblr-3040	637	78	strongly	strongly	ADV
cblr-3040	637	79	prefer	prefer	VERB
cblr-3040	637	80	"	"	PUNCT
cblr-3040	637	81	rules	rule	NOUN
cblr-3040	637	82	"	"	PUNCT
cblr-3040	637	83	to	to	ADP
cblr-3040	637	84	"	"	PUNCT
cblr-3040	637	85	standards	standard	NOUN
cblr-3040	637	86	.	.	PUNCT
cblr-3040	638	1	1	1	NUM
cblr-3040	638	2	4	4	NUM
cblr-3040	638	3	112	112	NUM
cblr-3040	638	4	see	see	NOUN
cblr-3040	638	5	supra	supra	PROPN
cblr-3040	638	6	note	note	PROPN
cblr-3040	638	7	107	107	NUM
cblr-3040	638	8	.	.	PUNCT
cblr-3040	638	9	'	'	PUNCT
cblr-3040	639	1	see	see	VERB
cblr-3040	639	2	supra	supra	PROPN
cblr-3040	639	3	notes	note	NOUN
cblr-3040	639	4	66	66	NUM
cblr-3040	639	5	,	,	PUNCT
cblr-3040	639	6	107	107	NUM
cblr-3040	639	7	.	.	PUNCT
cblr-3040	640	1	at	at	ADP
cblr-3040	640	2	the	the	DET
cblr-3040	640	3	same	same	ADJ
cblr-3040	640	4	time	time	NOUN
cblr-3040	640	5	,	,	PUNCT
cblr-3040	640	6	fasb	fasb	PROPN
cblr-3040	640	7	has	have	AUX
cblr-3040	640	8	nullified	nullify	VERB
cblr-3040	640	9	the	the	DET
cblr-3040	640	10	three	three	NUM
cblr-3040	640	11	-	-	PUNCT
cblr-3040	640	12	part	part	NOUN
cblr-3040	640	13	test	test	NOUN
cblr-3040	640	14	of	of	ADP
cblr-3040	640	15	eitf	eitf	NOUN
cblr-3040	640	16	90	90	NUM
cblr-3040	640	17	-	-	SYM
cblr-3040	640	18	15	15	NUM
cblr-3040	640	19	in	in	ADP
cblr-3040	640	20	general	general	ADJ
cblr-3040	640	21	,	,	PUNCT
cblr-3040	640	22	stating	state	VERB
cblr-3040	640	23	,	,	PUNCT
cblr-3040	640	24	in	in	ADP
cblr-3040	640	25	the	the	DET
cblr-3040	640	26	context	context	NOUN
cblr-3040	640	27	of	of	ADP
cblr-3040	640	28	leases	lease	NOUN
cblr-3040	640	29	,	,	PUNCT
cblr-3040	640	30	that	that	SCONJ
cblr-3040	640	31	"	"	PUNCT
cblr-3040	640	32	[	[	X
cblr-3040	640	33	i]f	i]f	ADP
cblr-3040	640	34	a	a	DET
cblr-3040	640	35	lessor	lessor	NOUN
cblr-3040	640	36	entity	entity	NOUN
cblr-3040	640	37	is	be	AUX
cblr-3040	640	38	a	a	DET
cblr-3040	640	39	variable	variable	ADJ
cblr-3040	640	40	interest	interest	NOUN
cblr-3040	640	41	entity	entity	NOUN
cblr-3040	640	42	as	as	SCONJ
cblr-3040	640	43	described	describe	VERB
cblr-3040	640	44	in	in	ADP
cblr-3040	640	45	this	this	DET
cblr-3040	640	46	interpretation	interpretation	NOUN
cblr-3040	640	47	,	,	PUNCT
cblr-3040	640	48	it	it	PRON
cblr-3040	640	49	is	be	AUX
cblr-3040	640	50	subject	subject	ADJ
cblr-3040	640	51	to	to	ADP
cblr-3040	640	52	consolidation	consolidation	NOUN
cblr-3040	640	53	based	base	VERB
cblr-3040	640	54	on	on	ADP
cblr-3040	640	55	the	the	DET
cblr-3040	640	56	provisions	provision	NOUN
cblr-3040	640	57	of	of	ADP
cblr-3040	640	58	this	this	DET
cblr-3040	640	59	interpretation	interpretation	NOUN
cblr-3040	640	60	.	.	PUNCT
cblr-3040	640	61	"	"	PUNCT
cblr-3040	641	1	fasb	fasb	PROPN
cblr-3040	641	2	's	's	PART
cblr-3040	641	3	2003	2003	NUM
cblr-3040	641	4	consolidation	consolidation	NOUN
cblr-3040	641	5	interpretation	interpretation	NOUN
cblr-3040	641	6	,	,	PUNCT
cblr-3040	641	7	supra	supra	PROPN
cblr-3040	641	8	note	note	PROPN
cblr-3040	641	9	63	63	NUM
cblr-3040	641	10	,	,	PUNCT
cblr-3040	641	11	app	app	X
cblr-3040	641	12	.	.	PUNCT
cblr-3040	642	1	d	d	X
cblr-3040	642	2	,	,	PUNCT
cblr-3040	642	3	i	i	PRON
cblr-3040	642	4	dl.a	dl.a	VERB
cblr-3040	642	5	.	.	PUNCT
cblr-3040	643	1	similarly	similarly	ADV
cblr-3040	643	2	,	,	PUNCT
cblr-3040	643	3	the	the	DET
cblr-3040	643	4	new	new	ADJ
cblr-3040	643	5	interpretation	interpretation	NOUN
cblr-3040	643	6	nullifies	nullify	VERB
cblr-3040	643	7	previous	previous	ADJ
cblr-3040	643	8	spe	spe	PROPN
cblr-3040	643	9	consolidation	consolidation	NOUN
cblr-3040	643	10	guidance	guidance	NOUN
cblr-3040	643	11	in	in	ADP
cblr-3040	643	12	eitf	eitf	NOUN
cblr-3040	643	13	topic	topic	NOUN
cblr-3040	643	14	no	no	INTJ
cblr-3040	643	15	.	.	PUNCT
cblr-3040	644	1	d-14	d-14	NOUN
cblr-3040	644	2	.	.	PUNCT
cblr-3040	645	1	i	i	PRON
cblr-3040	645	2	d.	d.	PROPN
cblr-3040	645	3	app	app	PROPN
cblr-3040	645	4	.	.	PUNCT
cblr-3040	646	1	d	d	X
cblr-3040	646	2	,	,	PUNCT
cblr-3040	646	3	i	i	PRON
cblr-3040	646	4	d1.b	d1.b	VERB
cblr-3040	646	5	.	.	PROPN
cblr-3040	646	6	114	114	NUM
cblr-3040	646	7	in	in	ADP
cblr-3040	646	8	explaining	explain	VERB
cblr-3040	646	9	its	its	PRON
cblr-3040	646	10	view	view	NOUN
cblr-3040	646	11	of	of	ADP
cblr-3040	646	12	the	the	DET
cblr-3040	646	13	differences	difference	NOUN
cblr-3040	646	14	between	between	ADP
cblr-3040	646	15	tax	tax	NOUN
cblr-3040	646	16	accounting	accounting	NOUN
cblr-3040	646	17	and	and	CCONJ
cblr-3040	646	18	financial	financial	ADJ
cblr-3040	646	19	accounting	accounting	NOUN
cblr-3040	646	20	,	,	PUNCT
cblr-3040	646	21	the	the	DET
cblr-3040	646	22	supreme	supreme	PROPN
cblr-3040	646	23	court	court	PROPN
cblr-3040	646	24	,	,	PUNCT
cblr-3040	646	25	in	in	ADP
cblr-3040	646	26	thor	thor	PROPN
cblr-3040	646	27	power	power	PROPN
cblr-3040	646	28	tool	tool	PROPN
cblr-3040	646	29	co.	co.	PROPN
cblr-3040	647	1	v.	v.	ADP
cblr-3040	647	2	comm'r	comm'r	PROPN
cblr-3040	647	3	(	(	PUNCT
cblr-3040	647	4	discussed	discuss	VERB
cblr-3040	647	5	in	in	ADP
cblr-3040	647	6	detail	detail	NOUN
cblr-3040	647	7	in	in	ADP
cblr-3040	647	8	part	part	NOUN
cblr-3040	647	9	iii	iii	NUM
cblr-3040	647	10	infra	infra	NOUN
cblr-3040	647	11	)	)	PUNCT
cblr-3040	647	12	,	,	PUNCT
cblr-3040	647	13	noted	note	VERB
cblr-3040	647	14	that	that	SCONJ
cblr-3040	647	15	accountants	accountant	NOUN
cblr-3040	647	16	are	be	AUX
cblr-3040	647	17	called	call	VERB
cblr-3040	647	18	upon	upon	SCONJ
cblr-3040	647	19	to	to	PART
cblr-3040	647	20	make	make	VERB
cblr-3040	647	21	various	various	ADJ
cblr-3040	647	22	estimates	estimate	NOUN
cblr-3040	647	23	and	and	CCONJ
cblr-3040	647	24	judgments	judgment	NOUN
cblr-3040	647	25	in	in	ADP
cblr-3040	647	26	attempting	attempt	VERB
cblr-3040	647	27	to	to	PART
cblr-3040	647	28	present	present	VERB
cblr-3040	647	29	full	full	ADJ
cblr-3040	647	30	and	and	CCONJ
cblr-3040	647	31	fair	fair	ADJ
cblr-3040	647	32	disclosure	disclosure	NOUN
cblr-3040	647	33	.	.	PUNCT
cblr-3040	648	1	439	439	NUM
cblr-3040	648	2	u.s	u.s	PROPN
cblr-3040	648	3	.	.	PROPN
cblr-3040	648	4	522	522	NUM
cblr-3040	648	5	,	,	PUNCT
cblr-3040	648	6	543	543	NUM
cblr-3040	648	7	-	-	SYM
cblr-3040	648	8	44	44	NUM
cblr-3040	648	9	(	(	PUNCT
cblr-3040	648	10	1979	1979	NUM
cblr-3040	648	11	)	)	PUNCT
cblr-3040	648	12	.	.	PUNCT
cblr-3040	649	1	however	however	ADV
cblr-3040	649	2	,	,	PUNCT
cblr-3040	649	3	there	there	PRON
cblr-3040	649	4	is	be	VERB
cblr-3040	649	5	a	a	DET
cblr-3040	649	6	clear	clear	ADJ
cblr-3040	649	7	perception	perception	NOUN
cblr-3040	649	8	that	that	SCONJ
cblr-3040	649	9	accountants	accountant	NOUN
cblr-3040	649	10	are	be	AUX
cblr-3040	649	11	more	more	ADV
cblr-3040	649	12	comfortable	comfortable	ADJ
cblr-3040	649	13	with	with	ADP
cblr-3040	649	14	"	"	PUNCT
cblr-3040	649	15	rules	rule	NOUN
cblr-3040	649	16	"	"	PUNCT
cblr-3040	649	17	than	than	ADP
cblr-3040	649	18	with	with	ADP
cblr-3040	649	19	"	"	PUNCT
cblr-3040	649	20	standards	standard	NOUN
cblr-3040	649	21	.	.	PUNCT
cblr-3040	649	22	"	"	PUNCT
cblr-3040	650	1	see	see	VERB
cblr-3040	650	2	joseph	joseph	PROPN
cblr-3040	650	3	bankman	bankman	PROPN
cblr-3040	650	4	,	,	PUNCT
cblr-3040	650	5	the	the	DET
cblr-3040	650	6	business	business	NOUN
cblr-3040	650	7	purpose	purpose	NOUN
cblr-3040	650	8	doctrine	doctrine	NOUN
cblr-3040	650	9	and	and	CCONJ
cblr-3040	650	10	the	the	DET
cblr-3040	650	11	sociology	sociology	NOUN
cblr-3040	650	12	of	of	ADP
cblr-3040	650	13	tax	tax	NOUN
cblr-3040	650	14	,	,	PUNCT
cblr-3040	650	15	54	54	NUM
cblr-3040	650	16	smu	smu	PROPN
cblr-3040	650	17	l.	l.	PROPN
cblr-3040	650	18	rev	rev	PROPN
cblr-3040	650	19	.	.	PROPN
cblr-3040	650	20	149	149	NUM
cblr-3040	650	21	,	,	PUNCT
cblr-3040	650	22	152	152	NUM
cblr-3040	650	23	(	(	PUNCT
cblr-3040	650	24	2001	2001	NUM
cblr-3040	650	25	)	)	PUNCT
cblr-3040	650	26	.	.	PUNCT
cblr-3040	651	1	addressing	address	VERB
cblr-3040	651	2	what	what	PRON
cblr-3040	651	3	he	he	PRON
cblr-3040	651	4	terms	term	VERB
cblr-3040	651	5	"	"	PUNCT
cblr-3040	651	6	an	an	DET
cblr-3040	651	7	absolute	absolute	ADJ
cblr-3040	651	8	chasm	chasm	NOUN
cblr-3040	651	9	between	between	ADP
cblr-3040	651	10	lawyers	lawyer	NOUN
cblr-3040	651	11	and	and	CCONJ
cblr-3040	651	12	accountants	accountant	NOUN
cblr-3040	651	13	,	,	PUNCT
cblr-3040	651	14	"	"	PUNCT
cblr-3040	651	15	professor	professor	NOUN
cblr-3040	651	16	bankman	bankman	NOUN
cblr-3040	651	17	observes	observe	VERB
cblr-3040	651	18	:	:	PUNCT
cblr-3040	651	19	accountants	accountant	NOUN
cblr-3040	651	20	,	,	PUNCT
cblr-3040	651	21	like	like	ADP
cblr-3040	651	22	lawyers	lawyer	NOUN
cblr-3040	651	23	,	,	PUNCT
cblr-3040	651	24	are	be	AUX
cblr-3040	651	25	everywhere	everywhere	ADV
cblr-3040	651	26	confronted	confront	VERB
cblr-3040	651	27	with	with	ADP
cblr-3040	651	28	close	close	ADJ
cblr-3040	651	29	questions	question	NOUN
cblr-3040	651	30	.	.	PUNCT
cblr-3040	652	1	and	and	CCONJ
cblr-3040	652	2	there	there	PRON
cblr-3040	652	3	are	be	VERB
cblr-3040	652	4	instances	instance	NOUN
cblr-3040	652	5	aplenty	aplenty	ADJ
cblr-3040	652	6	in	in	ADP
cblr-3040	652	7	which	which	PRON
cblr-3040	652	8	the	the	DET
cblr-3040	652	9	accounting	accounting	NOUN
cblr-3040	652	10	profession	profession	NOUN
cblr-3040	652	11	has	have	AUX
cblr-3040	652	12	argued	argue	VERB
cblr-3040	652	13	for	for	ADP
cblr-3040	652	14	standards	standard	NOUN
cblr-3040	652	15	over	over	ADP
cblr-3040	652	16	rules	rule	NOUN
cblr-3040	652	17	,	,	PUNCT
cblr-3040	652	18	particularly	particularly	ADV
cblr-3040	652	19	in	in	ADP
cblr-3040	652	20	cases	case	NOUN
cblr-3040	652	21	in	in	ADP
cblr-3040	652	22	which	which	PRON
cblr-3040	652	23	the	the	DET
cblr-3040	652	24	rules	rule	NOUN
cblr-3040	652	25	are	be	AUX
cblr-3040	652	26	thought	think	VERB
cblr-3040	652	27	draconian	draconian	ADJ
cblr-3040	652	28	.	.	PUNCT
cblr-3040	652	29	...	...	PUNCT
cblr-3040	653	1	in	in	ADP
cblr-3040	653	2	general	general	ADJ
cblr-3040	653	3	,	,	PUNCT
cblr-3040	653	4	though	though	ADV
cblr-3040	653	5	,	,	PUNCT
cblr-3040	653	6	the	the	DET
cblr-3040	653	7	impulse	impulse	NOUN
cblr-3040	653	8	in	in	ADP
cblr-3040	653	9	accounting	accounting	NOUN
cblr-3040	653	10	is	be	AUX
cblr-3040	653	11	to	to	PART
cblr-3040	653	12	resolve	resolve	VERB
cblr-3040	653	13	difficulties	difficulty	NOUN
cblr-3040	653	14	with	with	ADP
cblr-3040	653	15	rules	rule	NOUN
cblr-3040	653	16	rather	rather	ADV
cblr-3040	653	17	than	than	ADP
cblr-3040	653	18	standards	standard	NOUN
cblr-3040	653	19	.	.	PUNCT
cblr-3040	654	1	indeed	indeed	ADV
cblr-3040	654	2	,	,	PUNCT
cblr-3040	654	3	where	where	SCONJ
cblr-3040	654	4	standards	standard	NOUN
cblr-3040	654	5	are	be	AUX
cblr-3040	654	6	supported	support	VERB
cblr-3040	654	7	over	over	ADP
cblr-3040	654	8	rules	rule	NOUN
cblr-3040	654	9	,	,	PUNCT
cblr-3040	654	10	it	it	PRON
cblr-3040	654	11	is	be	AUX
cblr-3040	654	12	generally	generally	ADV
cblr-3040	654	13	not	not	PART
cblr-3040	654	14	because	because	SCONJ
cblr-3040	654	15	standards	standard	NOUN
cblr-3040	654	16	are	be	AUX
cblr-3040	654	17	thought	think	VERB
cblr-3040	654	18	superior	superior	ADJ
cblr-3040	654	19	,	,	PUNCT
cblr-3040	654	20	but	but	CCONJ
cblr-3040	654	21	because	because	SCONJ
cblr-3040	654	22	the	the	DET
cblr-3040	654	23	particular	particular	ADJ
cblr-3040	654	24	rules	rule	NOUN
cblr-3040	654	25	proposed	propose	VERB
cblr-3040	654	26	are	be	AUX
cblr-3040	654	27	thought	think	VERB
cblr-3040	654	28	wrongheaded	wrongheaded	ADJ
cblr-3040	654	29	.	.	PUNCT
cblr-3040	655	1	the	the	DET
cblr-3040	655	2	broad	broad	ADJ
cblr-3040	655	3	,	,	PUNCT
cblr-3040	655	4	standards	standard	NOUN
cblr-3040	655	5	-	-	PUNCT
cblr-3040	655	6	based	base	VERB
cblr-3040	655	7	jurisprudence	jurisprudence	NOUN
cblr-3040	655	8	incorporated	incorporate	VERB
cblr-3040	655	9	in	in	ADP
cblr-3040	655	10	the	the	DET
cblr-3040	655	11	business	business	NOUN
cblr-3040	655	12	purpose	purpose	NOUN
cblr-3040	655	13	doctrine	doctrine	NOUN
cblr-3040	655	14	jibes	jibe	NOUN
cblr-3040	655	15	awkwardly	awkwardly	ADV
cblr-3040	655	16	with	with	ADP
cblr-3040	655	17	the	the	DET
cblr-3040	655	18	rule	rule	NOUN
cblr-3040	655	19	-	-	PUNCT
cblr-3040	655	20	leaning	lean	VERB
cblr-3040	655	21	accounting	accounting	NOUN
cblr-3040	655	22	profession	profession	NOUN
cblr-3040	655	23	.	.	PUNCT
cblr-3040	656	1	columbia	columbia	PROPN
cblr-3040	656	2	business	business	PROPN
cblr-3040	656	3	law	law	PROPN
cblr-3040	656	4	review	review	NOUN
cblr-3040	656	5	notwithstanding	notwithstanding	ADP
cblr-3040	656	6	the	the	DET
cblr-3040	656	7	similarities	similarity	NOUN
cblr-3040	656	8	between	between	ADP
cblr-3040	656	9	the	the	DET
cblr-3040	656	10	substance	substance	NOUN
cblr-3040	656	11	over	over	ADP
cblr-3040	656	12	form	form	NOUN
cblr-3040	656	13	concepts	concept	NOUN
cblr-3040	656	14	adopted	adopt	VERB
cblr-3040	656	15	in	in	ADP
cblr-3040	656	16	fasb	fasb	NOUN
cblr-3040	656	17	's	's	PART
cblr-3040	656	18	2003	2003	NUM
cblr-3040	656	19	consolidation	consolidation	NOUN
cblr-3040	656	20	interpretation	interpretation	NOUN
cblr-3040	656	21	and	and	CCONJ
cblr-3040	656	22	those	those	PRON
cblr-3040	656	23	utilized	utilize	VERB
cblr-3040	656	24	in	in	ADP
cblr-3040	656	25	the	the	DET
cblr-3040	656	26	tax	tax	NOUN
cblr-3040	656	27	law	law	NOUN
cblr-3040	656	28	to	to	PART
cblr-3040	656	29	match	match	VERB
cblr-3040	656	30	tax	tax	NOUN
cblr-3040	656	31	consequences	consequence	NOUN
cblr-3040	656	32	with	with	ADP
cblr-3040	656	33	the	the	DET
cblr-3040	656	34	underlying	underlie	VERB
cblr-3040	656	35	economics	economic	NOUN
cblr-3040	656	36	of	of	ADP
cblr-3040	656	37	multi	multi	ADJ
cblr-3040	656	38	-	-	ADJ
cblr-3040	656	39	party	party	NOUN
cblr-3040	656	40	transactions	transaction	NOUN
cblr-3040	656	41	,	,	PUNCT
cblr-3040	656	42	the	the	DET
cblr-3040	656	43	interpretation	interpretation	NOUN
cblr-3040	656	44	made	make	VERB
cblr-3040	656	45	no	no	DET
cblr-3040	656	46	express	express	ADJ
cblr-3040	656	47	reference	reference	NOUN
cblr-3040	656	48	to	to	ADP
cblr-3040	656	49	the	the	DET
cblr-3040	656	50	relevance	relevance	NOUN
cblr-3040	656	51	of	of	ADP
cblr-3040	656	52	tax	tax	NOUN
cblr-3040	656	53	return	return	NOUN
cblr-3040	656	54	treatment	treatment	NOUN
cblr-3040	656	55	of	of	ADP
cblr-3040	656	56	the	the	DET
cblr-3040	656	57	spe	spe	PROPN
cblr-3040	656	58	arrangements	arrangement	NOUN
cblr-3040	656	59	and	and	CCONJ
cblr-3040	656	60	transactions	transaction	NOUN
cblr-3040	656	61	.	.	PUNCT
cblr-3040	657	1	to	to	ADP
cblr-3040	657	2	some	some	DET
cblr-3040	657	3	extent	extent	NOUN
cblr-3040	657	4	,	,	PUNCT
cblr-3040	657	5	the	the	DET
cblr-3040	657	6	absence	absence	NOUN
cblr-3040	657	7	of	of	ADP
cblr-3040	657	8	explicit	explicit	ADJ
cblr-3040	657	9	references	reference	NOUN
cblr-3040	657	10	to	to	ADP
cblr-3040	657	11	tax	tax	NOUN
cblr-3040	657	12	accounting	accounting	NOUN
cblr-3040	657	13	is	be	AUX
cblr-3040	657	14	understandable	understandable	ADJ
cblr-3040	657	15	,	,	PUNCT
cblr-3040	657	16	given	give	VERB
cblr-3040	657	17	the	the	DET
cblr-3040	657	18	differing	differ	VERB
cblr-3040	657	19	meanings	meaning	NOUN
cblr-3040	657	20	and	and	CCONJ
cblr-3040	657	21	consequences	consequence	NOUN
cblr-3040	657	22	of	of	ADP
cblr-3040	657	23	"	"	PUNCT
cblr-3040	657	24	consolidation	consolidation	NOUN
cblr-3040	657	25	"	"	PUNCT
cblr-3040	657	26	under	under	ADP
cblr-3040	657	27	the	the	DET
cblr-3040	657	28	tax	tax	NOUN
cblr-3040	657	29	law	law	NOUN
cblr-3040	657	30	and	and	CCONJ
cblr-3040	657	31	gaap	gaap	NOUN
cblr-3040	657	32	.	.	PUNCT
cblr-3040	658	1	116	116	NUM
cblr-3040	658	2	however	however	ADV
cblr-3040	658	3	,	,	PUNCT
cblr-3040	658	4	should	should	AUX
cblr-3040	658	5	it	it	PRON
cblr-3040	658	6	not	not	PART
cblr-3040	658	7	be	be	AUX
cblr-3040	658	8	appropriate	appropriate	ADJ
cblr-3040	658	9	to	to	AUX
cblr-3040	658	10	at	at	ADV
cblr-3040	658	11	least	least	ADJ
cblr-3040	658	12	consider	consider	VERB
cblr-3040	658	13	as	as	ADP
cblr-3040	658	14	a	a	DET
cblr-3040	658	15	key	key	ADJ
cblr-3040	658	16	factor	factor	NOUN
cblr-3040	658	17	in	in	ADP
cblr-3040	658	18	the	the	DET
cblr-3040	658	19	financial	financial	ADJ
cblr-3040	658	20	reporting	reporting	NOUN
cblr-3040	658	21	standards	standard	NOUN
cblr-3040	658	22	whether	whether	SCONJ
cblr-3040	658	23	or	or	CCONJ
cblr-3040	658	24	not	not	PART
cblr-3040	658	25	a	a	DET
cblr-3040	658	26	"	"	PUNCT
cblr-3040	658	27	lessee	lessee	NOUN
cblr-3040	658	28	"	"	PUNCT
cblr-3040	658	29	is	be	AUX
cblr-3040	658	30	claiming	claim	VERB
cblr-3040	658	31	for	for	ADP
cblr-3040	658	32	tax	tax	NOUN
cblr-3040	658	33	purposes	purpose	NOUN
cblr-3040	658	34	ownership	ownership	NOUN
cblr-3040	658	35	of	of	ADP
cblr-3040	658	36	the	the	DET
cblr-3040	658	37	leased	lease	VERB
cblr-3040	658	38	property	property	NOUN
cblr-3040	658	39	and	and	CCONJ
cblr-3040	658	40	responsibility	responsibility	NOUN
cblr-3040	658	41	for	for	ADP
cblr-3040	658	42	mortgage	mortgage	NOUN
cblr-3040	658	43	liability	liability	NOUN
cblr-3040	658	44	under	under	ADP
cblr-3040	658	45	a	a	PRON
cblr-3040	658	46	i	i	PROPN
cblr-3040	658	47	d.	d.	PROPN
cblr-3040	658	48	see	see	VERB
cblr-3040	658	49	also	also	ADV
cblr-3040	658	50	weidner	weidner	PROPN
cblr-3040	658	51	,	,	PUNCT
cblr-3040	658	52	supra	supra	PROPN
cblr-3040	658	53	note	note	NOUN
cblr-3040	658	54	3	3	NUM
cblr-3040	658	55	,	,	PUNCT
cblr-3040	658	56	at	at	ADP
cblr-3040	658	57	487	487	NUM
cblr-3040	658	58	(	(	PUNCT
cblr-3040	658	59	"	"	PUNCT
cblr-3040	658	60	by	by	ADP
cblr-3040	658	61	their	their	PRON
cblr-3040	658	62	very	very	ADJ
cblr-3040	658	63	nature	nature	NOUN
cblr-3040	658	64	,	,	PUNCT
cblr-3040	658	65	the	the	DET
cblr-3040	658	66	financial	financial	ADJ
cblr-3040	658	67	accounting	accounting	NOUN
cblr-3040	658	68	standards	standard	NOUN
cblr-3040	658	69	try	try	VERB
cblr-3040	658	70	to	to	PART
cblr-3040	658	71	draw	draw	VERB
cblr-3040	658	72	clear	clear	ADJ
cblr-3040	658	73	lines	line	NOUN
cblr-3040	658	74	.	.	PUNCT
cblr-3040	658	75	"	"	PUNCT
cblr-3040	658	76	)	)	PUNCT
cblr-3040	658	77	.	.	PUNCT
cblr-3040	659	1	and	and	CCONJ
cblr-3040	659	2	,	,	PUNCT
cblr-3040	659	3	interestingly	interestingly	ADV
cblr-3040	659	4	,	,	PUNCT
cblr-3040	659	5	the	the	DET
cblr-3040	659	6	then	then	ADV
cblr-3040	659	7	"	"	PUNCT
cblr-3040	659	8	big	big	ADJ
cblr-3040	659	9	five	five	NUM
cblr-3040	659	10	"	"	PUNCT
cblr-3040	659	11	accounting	accounting	NOUN
cblr-3040	659	12	firms	firm	NOUN
cblr-3040	659	13	were	be	AUX
cblr-3040	659	14	certainly	certainly	ADV
cblr-3040	659	15	quick	quick	ADJ
cblr-3040	659	16	to	to	PART
cblr-3040	659	17	ask	ask	VERB
cblr-3040	659	18	the	the	DET
cblr-3040	659	19	sec	sec	PROPN
cblr-3040	659	20	for	for	ADP
cblr-3040	659	21	more	more	ADJ
cblr-3040	659	22	rules	rule	NOUN
cblr-3040	659	23	to	to	PART
cblr-3040	659	24	guide	guide	VERB
cblr-3040	659	25	the	the	DET
cblr-3040	659	26	accountants	accountant	NOUN
cblr-3040	659	27	in	in	ADP
cblr-3040	659	28	preparing	prepare	VERB
cblr-3040	659	29	more	more	ADJ
cblr-3040	659	30	"	"	PUNCT
cblr-3040	659	31	transparent	transparent	ADJ
cblr-3040	659	32	"	"	PUNCT
cblr-3040	659	33	financial	financial	ADJ
cblr-3040	659	34	statements	statement	NOUN
cblr-3040	659	35	in	in	ADP
cblr-3040	659	36	the	the	DET
cblr-3040	659	37	immediate	immediate	ADJ
cblr-3040	659	38	wake	wake	NOUN
cblr-3040	659	39	of	of	ADP
cblr-3040	659	40	the	the	DET
cblr-3040	659	41	enron	enron	PROPN
cblr-3040	659	42	bankruptcy	bankruptcy	NOUN
cblr-3040	659	43	.	.	PUNCT
cblr-3040	660	1	see	see	VERB
cblr-3040	660	2	big	big	ADJ
cblr-3040	660	3	five	five	NUM
cblr-3040	660	4	petition	petition	NOUN
cblr-3040	660	5	,	,	PUNCT
cblr-3040	660	6	supra	supra	PROPN
cblr-3040	660	7	note	note	NOUN
cblr-3040	660	8	12	12	NUM
cblr-3040	660	9	.	.	PUNCT
cblr-3040	661	1	of	of	ADP
cblr-3040	661	2	course	course	NOUN
cblr-3040	661	3	,	,	PUNCT
cblr-3040	661	4	accountants	accountant	NOUN
cblr-3040	661	5	would	would	AUX
cblr-3040	661	6	not	not	PART
cblr-3040	661	7	be	be	AUX
cblr-3040	661	8	alone	alone	ADJ
cblr-3040	661	9	in	in	ADP
cblr-3040	661	10	choosing	choose	VERB
cblr-3040	661	11	easy	easy	ADJ
cblr-3040	661	12	to	to	PART
cblr-3040	661	13	follow	follow	VERB
cblr-3040	661	14	rules	rule	NOUN
cblr-3040	661	15	over	over	ADP
cblr-3040	661	16	uncertain	uncertain	ADJ
cblr-3040	661	17	standards	standard	NOUN
cblr-3040	661	18	.	.	PUNCT
cblr-3040	662	1	see	see	VERB
cblr-3040	662	2	aprill	aprill	PROPN
cblr-3040	662	3	,	,	PUNCT
cblr-3040	662	4	supra	supra	PROPN
cblr-3040	662	5	note	note	PROPN
cblr-3040	662	6	110	110	NUM
cblr-3040	662	7	,	,	PUNCT
cblr-3040	662	8	at	at	ADP
cblr-3040	662	9	9	9	NUM
cblr-3040	662	10	(	(	PUNCT
cblr-3040	662	11	"	"	PUNCT
cblr-3040	662	12	tax	tax	NOUN
cblr-3040	662	13	lawyers	lawyer	NOUN
cblr-3040	662	14	usually	usually	ADV
cblr-3040	662	15	favor	favor	VERB
cblr-3040	662	16	precise	precise	ADJ
cblr-3040	662	17	rules	rule	NOUN
cblr-3040	662	18	and	and	CCONJ
cblr-3040	662	19	criticize	criticize	VERB
cblr-3040	662	20	the	the	DET
cblr-3040	662	21	courts	court	NOUN
cblr-3040	662	22	'	'	PART
cblr-3040	662	23	application	application	NOUN
cblr-3040	662	24	of	of	ADP
cblr-3040	662	25	broad	broad	ADJ
cblr-3040	662	26	standards	standard	NOUN
cblr-3040	662	27	"	"	PUNCT
cblr-3040	662	28	)	)	PUNCT
cblr-3040	662	29	.	.	PUNCT
cblr-3040	662	30	'	'	PUNCT
cblr-3040	663	1	sections	section	NOUN
cblr-3040	663	2	1501	1501	NUM
cblr-3040	663	3	et	et	NOUN
cblr-3040	663	4	seq	seq	PROPN
cblr-3040	663	5	.	.	PROPN
cblr-3040	663	6	of	of	ADP
cblr-3040	663	7	the	the	DET
cblr-3040	663	8	i.r.c	i.r.c	NOUN
cblr-3040	663	9	.	.	PUNCT
cblr-3040	663	10	expressly	expressly	ADV
cblr-3040	663	11	deal	deal	VERB
cblr-3040	663	12	with	with	ADP
cblr-3040	663	13	the	the	DET
cblr-3040	663	14	consolidation	consolidation	NOUN
cblr-3040	663	15	of	of	ADP
cblr-3040	663	16	tax	tax	NOUN
cblr-3040	663	17	reporting	reporting	NOUN
cblr-3040	663	18	for	for	ADP
cblr-3040	663	19	groups	group	NOUN
cblr-3040	663	20	of	of	ADP
cblr-3040	663	21	affiliated	affiliated	ADJ
cblr-3040	663	22	corporations	corporation	NOUN
cblr-3040	663	23	,	,	PUNCT
cblr-3040	663	24	but	but	CCONJ
cblr-3040	663	25	these	these	DET
cblr-3040	663	26	sections	section	NOUN
cblr-3040	663	27	are	be	AUX
cblr-3040	663	28	limited	limit	VERB
cblr-3040	663	29	to	to	ADP
cblr-3040	663	30	rather	rather	ADV
cblr-3040	663	31	objective	objective	ADJ
cblr-3040	663	32	ownership	ownership	NOUN
cblr-3040	663	33	tests	test	NOUN
cblr-3040	663	34	and	and	CCONJ
cblr-3040	663	35	are	be	AUX
cblr-3040	663	36	subject	subject	ADJ
cblr-3040	663	37	to	to	ADP
cblr-3040	663	38	very	very	ADV
cblr-3040	663	39	specialized	specialized	ADJ
cblr-3040	663	40	technical	technical	ADJ
cblr-3040	663	41	tax	tax	NOUN
cblr-3040	663	42	reporting	reporting	NOUN
cblr-3040	663	43	rules	rule	NOUN
cblr-3040	663	44	.	.	PUNCT
cblr-3040	664	1	see	see	VERB
cblr-3040	664	2	mills	mill	NOUN
cblr-3040	664	3	,	,	PUNCT
cblr-3040	664	4	newberry	newberry	PROPN
cblr-3040	664	5	&	&	CCONJ
cblr-3040	664	6	trautman	trautman	PROPN
cblr-3040	664	7	,	,	PUNCT
cblr-3040	664	8	supra	supra	PROPN
cblr-3040	664	9	note	note	PROPN
cblr-3040	664	10	19	19	NUM
cblr-3040	664	11	,	,	PUNCT
cblr-3040	664	12	at	at	ADP
cblr-3040	664	13	15	15	NUM
cblr-3040	664	14	-	-	SYM
cblr-3040	664	15	16	16	NUM
cblr-3040	664	16	(	(	PUNCT
cblr-3040	664	17	discussing	discuss	VERB
cblr-3040	664	18	the	the	DET
cblr-3040	664	19	differences	difference	NOUN
cblr-3040	664	20	between	between	ADP
cblr-3040	664	21	gaap	gaap	NOUN
cblr-3040	664	22	and	and	CCONJ
cblr-3040	664	23	tax	tax	NOUN
cblr-3040	664	24	"	"	PUNCT
cblr-3040	664	25	consolidation	consolidation	NOUN
cblr-3040	664	26	"	"	PUNCT
cblr-3040	664	27	concepts	concept	NOUN
cblr-3040	664	28	and	and	CCONJ
cblr-3040	664	29	rules	rule	NOUN
cblr-3040	664	30	and	and	CCONJ
cblr-3040	664	31	noting	note	VERB
cblr-3040	664	32	challenges	challenge	NOUN
cblr-3040	664	33	in	in	ADP
cblr-3040	664	34	identifying	identify	VERB
cblr-3040	664	35	book	book	NOUN
cblr-3040	664	36	-	-	PUNCT
cblr-3040	664	37	tax	tax	NOUN
cblr-3040	664	38	consolidation	consolidation	NOUN
cblr-3040	664	39	differences	difference	NOUN
cblr-3040	664	40	,	,	PUNCT
cblr-3040	664	41	particularly	particularly	ADV
cblr-3040	664	42	where	where	SCONJ
cblr-3040	664	43	both	both	DET
cblr-3040	664	44	corporations	corporation	NOUN
cblr-3040	664	45	and	and	CCONJ
cblr-3040	664	46	pass	pass	VERB
cblr-3040	664	47	-	-	PUNCT
cblr-3040	664	48	through	through	ADP
cblr-3040	664	49	entities	entity	NOUN
cblr-3040	664	50	are	be	AUX
cblr-3040	664	51	involved	involve	VERB
cblr-3040	664	52	)	)	PUNCT
cblr-3040	664	53	.	.	PUNCT
cblr-3040	665	1	however	however	ADV
cblr-3040	665	2	,	,	PUNCT
cblr-3040	665	3	the	the	DET
cblr-3040	665	4	tax	tax	NOUN
cblr-3040	665	5	law	law	NOUN
cblr-3040	665	6	does	do	AUX
cblr-3040	665	7	contain	contain	VERB
cblr-3040	665	8	ample	ample	ADJ
cblr-3040	665	9	authority	authority	NOUN
cblr-3040	665	10	on	on	ADP
cblr-3040	665	11	questions	question	NOUN
cblr-3040	665	12	such	such	ADJ
cblr-3040	665	13	as	as	ADP
cblr-3040	665	14	whether	whether	SCONJ
cblr-3040	665	15	a	a	DET
cblr-3040	665	16	purported	purport	VERB
cblr-3040	665	17	party	party	NOUN
cblr-3040	665	18	to	to	ADP
cblr-3040	665	19	a	a	DET
cblr-3040	665	20	transaction	transaction	NOUN
cblr-3040	665	21	is	be	AUX
cblr-3040	665	22	merely	merely	ADV
cblr-3040	665	23	"	"	PUNCT
cblr-3040	665	24	transitory	transitory	ADJ
cblr-3040	665	25	"	"	PUNCT
cblr-3040	665	26	or	or	CCONJ
cblr-3040	665	27	an	an	DET
cblr-3040	665	28	agent	agent	NOUN
cblr-3040	665	29	for	for	ADP
cblr-3040	665	30	another	another	DET
cblr-3040	665	31	party	party	NOUN
cblr-3040	665	32	and	and	CCONJ
cblr-3040	665	33	therefore	therefore	ADV
cblr-3040	665	34	subject	subject	ADJ
cblr-3040	665	35	to	to	ADP
cblr-3040	665	36	reallocation	reallocation	NOUN
cblr-3040	665	37	of	of	ADP
cblr-3040	665	38	its	its	PRON
cblr-3040	665	39	activities	activity	NOUN
cblr-3040	665	40	to	to	ADP
cblr-3040	665	41	an	an	DET
cblr-3040	665	42	underlying	underlie	VERB
cblr-3040	665	43	principal	principal	NOUN
cblr-3040	665	44	.	.	PUNCT
cblr-3040	666	1	see	see	VERB
cblr-3040	666	2	,	,	PUNCT
cblr-3040	666	3	e.g.	e.g.	ADV
cblr-3040	666	4	,	,	PUNCT
cblr-3040	666	5	the	the	DET
cblr-3040	666	6	factors	factor	NOUN
cblr-3040	666	7	to	to	PART
cblr-3040	666	8	be	be	AUX
cblr-3040	666	9	considered	consider	VERB
cblr-3040	666	10	in	in	ADP
cblr-3040	666	11	determining	determine	VERB
cblr-3040	666	12	whether	whether	SCONJ
cblr-3040	666	13	a	a	DET
cblr-3040	666	14	partnership	partnership	NOUN
cblr-3040	666	15	and	and	CCONJ
cblr-3040	666	16	its	its	PRON
cblr-3040	666	17	partners	partner	NOUN
cblr-3040	666	18	are	be	AUX
cblr-3040	666	19	to	to	PART
cblr-3040	666	20	be	be	AUX
cblr-3040	666	21	respected	respect	VERB
cblr-3040	666	22	as	as	ADP
cblr-3040	666	23	bona	bona	ADJ
cblr-3040	666	24	fide	fide	ADJ
cblr-3040	666	25	parties	party	NOUN
cblr-3040	666	26	under	under	ADP
cblr-3040	666	27	the	the	DET
cblr-3040	666	28	"	"	PUNCT
cblr-3040	666	29	partnership	partnership	NOUN
cblr-3040	666	30	anti	anti	ADJ
cblr-3040	666	31	-	-	ADJ
cblr-3040	666	32	abuse	abuse	ADJ
cblr-3040	666	33	rule	rule	NOUN
cblr-3040	666	34	"	"	PUNCT
cblr-3040	666	35	in	in	ADP
cblr-3040	666	36	treas	treas	PROPN
cblr-3040	666	37	.	.	PUNCT
cblr-3040	667	1	reg	reg	PROPN
cblr-3040	667	2	.	.	PUNCT
cblr-3040	668	1	§	§	PROPN
cblr-3040	668	2	1.701	1.701	NUM
cblr-3040	668	3	-	-	SYM
cblr-3040	668	4	2	2	NUM
cblr-3040	668	5	(	(	PUNCT
cblr-3040	668	6	as	as	SCONJ
cblr-3040	668	7	amended	amend	VERB
cblr-3040	668	8	in	in	ADP
cblr-3040	668	9	1995	1995	NUM
cblr-3040	668	10	)	)	PUNCT
cblr-3040	668	11	and	and	CCONJ
cblr-3040	668	12	the	the	DET
cblr-3040	668	13	substance	substance	NOUN
cblr-3040	668	14	over	over	ADP
cblr-3040	668	15	form	form	NOUN
cblr-3040	668	16	case	case	NOUN
cblr-3040	668	17	law	law	NOUN
cblr-3040	668	18	discussed	discuss	VERB
cblr-3040	668	19	in	in	ADP
cblr-3040	668	20	the	the	DET
cblr-3040	668	21	sources	source	NOUN
cblr-3040	668	22	cited	cite	VERB
cblr-3040	668	23	supra	supra	PROPN
cblr-3040	668	24	note	note	NOUN
cblr-3040	668	25	110	110	NUM
cblr-3040	668	26	.	.	PUNCT
cblr-3040	669	1	see	see	VERB
cblr-3040	669	2	also	also	ADV
cblr-3040	669	3	i.r.c	i.r.c	NOUN
cblr-3040	669	4	.	.	PUNCT
cblr-3040	670	1	§	§	PROPN
cblr-3040	670	2	482	482	NUM
cblr-3040	670	3	(	(	PUNCT
cblr-3040	670	4	2002	2002	NUM
cblr-3040	670	5	)	)	PUNCT
cblr-3040	670	6	(	(	PUNCT
cblr-3040	670	7	empowering	empower	VERB
cblr-3040	670	8	secretary	secretary	NOUN
cblr-3040	670	9	of	of	ADP
cblr-3040	670	10	the	the	DET
cblr-3040	670	11	treasury	treasury	NOUN
cblr-3040	670	12	to	to	PART
cblr-3040	670	13	"	"	PUNCT
cblr-3040	670	14	distribute	distribute	VERB
cblr-3040	670	15	,	,	PUNCT
cblr-3040	670	16	apportion	apportion	NOUN
cblr-3040	670	17	,	,	PUNCT
cblr-3040	670	18	or	or	CCONJ
cblr-3040	670	19	allocate	allocate	VERB
cblr-3040	670	20	gross	gross	ADJ
cblr-3040	670	21	income	income	NOUN
cblr-3040	670	22	,	,	PUNCT
cblr-3040	670	23	deductions	deduction	NOUN
cblr-3040	670	24	,	,	PUNCT
cblr-3040	670	25	credit	credit	NOUN
cblr-3040	670	26	,	,	PUNCT
cblr-3040	670	27	or	or	CCONJ
cblr-3040	670	28	allowances	allowance	NOUN
cblr-3040	670	29	"	"	PUNCT
cblr-3040	670	30	among	among	ADP
cblr-3040	670	31	organizations	organization	NOUN
cblr-3040	670	32	under	under	ADP
cblr-3040	670	33	common	common	ADJ
cblr-3040	670	34	ownership	ownership	NOUN
cblr-3040	670	35	or	or	CCONJ
cblr-3040	670	36	control	control	NOUN
cblr-3040	670	37	)	)	PUNCT
cblr-3040	670	38	.	.	PUNCT
cblr-3040	671	1	[	[	X
cblr-3040	671	2	vol	vol	NOUN
cblr-3040	671	3	.	.	PUNCT
cblr-3040	671	4	2003	2003	NUM
cblr-3040	671	5	no	no	NOUN
cblr-3040	671	6	.	.	PUNCT
cblr-3040	672	1	1:35	1:35	NUM
cblr-3040	672	2	]	]	PUNCT
cblr-3040	672	3	stopping	stop	VERB
cblr-3040	672	4	enron	enron	PROPN
cblr-3040	672	5	end	end	NOUN
cblr-3040	672	6	-	-	PUNCT
cblr-3040	672	7	runs	run	NOUN
cblr-3040	672	8	and	and	CCONJ
cblr-3040	672	9	other	other	ADJ
cblr-3040	672	10	trick	trick	NOUN
cblr-3040	672	11	plays	play	VERB
cblr-3040	672	12	87	87	NUM
cblr-3040	672	13	synthetic	synthetic	ADJ
cblr-3040	672	14	lease	lease	NOUN
cblr-3040	672	15	from	from	ADP
cblr-3040	672	16	a	a	DET
cblr-3040	672	17	spe	spe	NOUN
cblr-3040	672	18	-	-	PUNCT
cblr-3040	672	19	lessor?116	lessor?116	NOUN
cblr-3040	672	20	or	or	CCONJ
cblr-3040	672	21	,	,	PUNCT
cblr-3040	672	22	in	in	ADP
cblr-3040	672	23	the	the	DET
cblr-3040	672	24	partnership	partnership	NOUN
cblr-3040	672	25	context	context	NOUN
cblr-3040	672	26	,	,	PUNCT
cblr-3040	672	27	should	should	AUX
cblr-3040	672	28	tax	tax	VERB
cblr-3040	672	29	law	law	NOUN
cblr-3040	672	30	allocation	allocation	NOUN
cblr-3040	672	31	of	of	ADP
cblr-3040	672	32	a	a	DET
cblr-3040	672	33	liability	liability	NOUN
cblr-3040	672	34	to	to	ADP
cblr-3040	672	35	a	a	DET
cblr-3040	672	36	particular	particular	ADJ
cblr-3040	672	37	partner	partner	NOUN
cblr-3040	672	38	because	because	SCONJ
cblr-3040	672	39	of	of	ADP
cblr-3040	672	40	guarantees	guarantee	NOUN
cblr-3040	672	41	or	or	CCONJ
cblr-3040	672	42	collateral	collateral	NOUN
cblr-3040	672	43	provided	provide	VERB
cblr-3040	672	44	by	by	ADP
cblr-3040	672	45	such	such	ADJ
cblr-3040	672	46	partner	partner	NOUN
cblr-3040	672	47	or	or	CCONJ
cblr-3040	672	48	a	a	DET
cblr-3040	672	49	related	related	ADJ
cblr-3040	672	50	party	party	NOUN
cblr-3040	672	51	be	be	AUX
cblr-3040	672	52	relevant	relevant	ADJ
cblr-3040	672	53	in	in	ADP
cblr-3040	672	54	determining	determine	VERB
cblr-3040	672	55	whether	whether	SCONJ
cblr-3040	672	56	such	such	ADJ
cblr-3040	672	57	liability	liability	NOUN
cblr-3040	672	58	should	should	AUX
cblr-3040	672	59	appear	appear	VERB
cblr-3040	672	60	on	on	ADP
cblr-3040	672	61	the	the	DET
cblr-3040	672	62	partner	partner	NOUN
cblr-3040	672	63	's	's	PART
cblr-3040	672	64	balance	balance	NOUN
cblr-3040	672	65	sheet	sheet	NOUN
cblr-3040	672	66	for	for	ADP
cblr-3040	672	67	book	book	NOUN
cblr-3040	672	68	purposes	purpose	NOUN
cblr-3040	672	69	?	?	PUNCT
cblr-3040	673	1	117	117	NUM
cblr-3040	673	2	these	these	PRON
cblr-3040	673	3	and	and	CCONJ
cblr-3040	673	4	similar	similar	ADJ
cblr-3040	673	5	questions	question	NOUN
cblr-3040	673	6	regarding	regard	VERB
cblr-3040	673	7	the	the	DET
cblr-3040	673	8	potential	potential	ADJ
cblr-3040	673	9	benefits	benefit	NOUN
cblr-3040	673	10	and	and	CCONJ
cblr-3040	673	11	limits	limit	NOUN
cblr-3040	673	12	of	of	ADP
cblr-3040	673	13	booktax	booktax	NOUN
cblr-3040	673	14	comparisons	comparison	NOUN
cblr-3040	673	15	and	and	CCONJ
cblr-3040	673	16	conformity	conformity	NOUN
cblr-3040	673	17	requirements	requirement	NOUN
cblr-3040	673	18	in	in	ADP
cblr-3040	673	19	this	this	DET
cblr-3040	673	20	context	context	NOUN
cblr-3040	673	21	will	will	AUX
cblr-3040	673	22	be	be	AUX
cblr-3040	673	23	addressed	address	VERB
cblr-3040	673	24	in	in	ADP
cblr-3040	673	25	part	part	NOUN
cblr-3040	673	26	iv	iv	NUM
cblr-3040	673	27	infra	infra	NOUN
cblr-3040	673	28	.	.	PUNCT
cblr-3040	674	1	c.	c.	NOUN
cblr-3040	674	2	accounting	account	VERB
cblr-3040	674	3	for	for	ADP
cblr-3040	674	4	nonqualified	nonqualified	ADJ
cblr-3040	674	5	employee	employee	NOUN
cblr-3040	674	6	stock	stock	NOUN
cblr-3040	674	7	options	option	NOUN
cblr-3040	674	8	1	1	NUM
cblr-3040	674	9	.	.	PUNCT
cblr-3040	675	1	identifying	identify	VERB
cblr-3040	675	2	the	the	DET
cblr-3040	675	3	compensation	compensation	NOUN
cblr-3040	675	4	issue	issue	NOUN
cblr-3040	675	5	the	the	DET
cblr-3040	675	6	obvious	obvious	ADJ
cblr-3040	675	7	trick	trick	NOUN
cblr-3040	675	8	with	with	ADP
cblr-3040	675	9	synthetic	synthetic	ADJ
cblr-3040	675	10	leases	lease	NOUN
cblr-3040	675	11	and	and	CCONJ
cblr-3040	675	12	off	off	ADP
cblr-3040	675	13	-	-	PUNCT
cblr-3040	675	14	balance	balance	NOUN
cblr-3040	675	15	sheet	sheet	NOUN
cblr-3040	675	16	partnerships	partnership	NOUN
cblr-3040	675	17	is	be	AUX
cblr-3040	675	18	for	for	SCONJ
cblr-3040	675	19	the	the	DET
cblr-3040	675	20	company	company	NOUN
cblr-3040	675	21	structuring	structure	VERB
cblr-3040	675	22	the	the	DET
cblr-3040	675	23	arrangement	arrangement	NOUN
cblr-3040	675	24	to	to	PART
cblr-3040	675	25	avoid	avoid	VERB
cblr-3040	675	26	balance	balance	NOUN
cblr-3040	675	27	sheet	sheet	NOUN
cblr-3040	675	28	debt	debt	NOUN
cblr-3040	675	29	for	for	ADP
cblr-3040	675	30	book	book	NOUN
cblr-3040	675	31	purposes	purpose	NOUN
cblr-3040	675	32	,	,	PUNCT
cblr-3040	675	33	even	even	ADV
cblr-3040	675	34	if	if	SCONJ
cblr-3040	675	35	some	some	PRON
cblr-3040	675	36	or	or	CCONJ
cblr-3040	675	37	all	all	PRON
cblr-3040	675	38	of	of	ADP
cblr-3040	675	39	the	the	DET
cblr-3040	675	40	financing	financing	NOUN
cblr-3040	675	41	involved	involve	VERB
cblr-3040	675	42	is	be	AUX
cblr-3040	675	43	treated	treat	VERB
cblr-3040	675	44	as	as	ADP
cblr-3040	675	45	the	the	DET
cblr-3040	675	46	company	company	NOUN
cblr-3040	675	47	's	's	PART
cblr-3040	675	48	debt	debt	NOUN
cblr-3040	675	49	for	for	ADP
cblr-3040	675	50	tax	tax	NOUN
cblr-3040	675	51	purposes	purpose	NOUN
cblr-3040	675	52	.	.	PUNCT
cblr-3040	676	1	with	with	ADP
cblr-3040	676	2	respect	respect	NOUN
cblr-3040	676	3	to	to	ADP
cblr-3040	676	4	nonqualified	nonqualified	ADJ
cblr-3040	676	5	employee	employee	NOUN
cblr-3040	676	6	stock	stock	NOUN
cblr-3040	676	7	options	option	NOUN
cblr-3040	676	8	,	,	PUNCT
cblr-3040	676	9	the	the	DET
cblr-3040	676	10	treatment	treatment	NOUN
cblr-3040	676	11	historically	historically	ADV
cblr-3040	676	12	adopted	adopt	VERB
cblr-3040	676	13	by	by	ADP
cblr-3040	676	14	most	most	ADJ
cblr-3040	676	15	large	large	ADJ
cblr-3040	676	16	public	public	ADJ
cblr-3040	676	17	companies	company	NOUN
cblr-3040	676	18	has	have	AUX
cblr-3040	676	19	been	be	AUX
cblr-3040	676	20	to	to	PART
cblr-3040	676	21	deduct	deduct	VERB
cblr-3040	676	22	as	as	ADP
cblr-3040	676	23	compensation	compensation	NOUN
cblr-3040	676	24	for	for	ADP
cblr-3040	676	25	tax	tax	NOUN
cblr-3040	676	26	purposes	purpose	NOUN
cblr-3040	676	27	the	the	DET
cblr-3040	676	28	"	"	PUNCT
cblr-3040	676	29	bargain	bargain	NOUN
cblr-3040	676	30	element	element	NOUN
cblr-3040	676	31	"	"	PUNCT
cblr-3040	676	32	of	of	ADP
cblr-3040	676	33	the	the	DET
cblr-3040	676	34	option	option	NOUN
cblr-3040	676	35	arrangement	arrangement	NOUN
cblr-3040	676	36	(	(	PUNCT
cblr-3040	676	37	the	the	DET
cblr-3040	676	38	excess	excess	NOUN
cblr-3040	676	39	of	of	ADP
cblr-3040	676	40	the	the	DET
cblr-3040	676	41	fair	fair	ADJ
cblr-3040	676	42	market	market	NOUN
cblr-3040	676	43	value	value	NOUN
cblr-3040	676	44	of	of	ADP
cblr-3040	676	45	the	the	DET
cblr-3040	676	46	stock	stock	NOUN
cblr-3040	676	47	purchased	purchase	VERB
cblr-3040	676	48	under	under	ADP
cblr-3040	676	49	the	the	DET
cblr-3040	676	50	option	option	NOUN
cblr-3040	676	51	over	over	ADP
cblr-3040	676	52	the	the	DET
cblr-3040	676	53	exercise	exercise	NOUN
cblr-3040	676	54	price	price	NOUN
cblr-3040	676	55	)	)	PUNCT
cblr-3040	676	56	,	,	PUNCT
cblr-3040	676	57	but	but	CCONJ
cblr-3040	676	58	refrain	refrain	VERB
cblr-3040	676	59	from	from	ADP
cblr-3040	676	60	"	"	PUNCT
cblr-3040	676	61	expensing	expense	VERB
cblr-3040	676	62	"	"	PUNCT
cblr-3040	676	63	as	as	SCONJ
cblr-3040	676	64	1.6	1.6	NUM
cblr-3040	676	65	see	see	VERB
cblr-3040	676	66	weidner	weidner	NOUN
cblr-3040	676	67	,	,	PUNCT
cblr-3040	676	68	supra	supra	PROPN
cblr-3040	676	69	note	note	NOUN
cblr-3040	676	70	3	3	NUM
cblr-3040	676	71	,	,	PUNCT
cblr-3040	676	72	at	at	ADP
cblr-3040	676	73	446	446	NUM
cblr-3040	676	74	,	,	PUNCT
cblr-3040	676	75	487	487	NUM
cblr-3040	676	76	(	(	PUNCT
cblr-3040	676	77	"	"	PUNCT
cblr-3040	676	78	fasb	fasb	NOUN
cblr-3040	676	79	should	should	AUX
cblr-3040	676	80	require	require	VERB
cblr-3040	676	81	full	full	ADJ
cblr-3040	676	82	disclosure	disclosure	NOUN
cblr-3040	676	83	by	by	ADP
cblr-3040	676	84	the	the	DET
cblr-3040	676	85	lessee	lessee	NOUN
cblr-3040	676	86	when	when	SCONJ
cblr-3040	676	87	the	the	DET
cblr-3040	676	88	lessor	lessor	NOUN
cblr-3040	676	89	and	and	CCONJ
cblr-3040	676	90	lessee	lessee	NOUN
cblr-3040	676	91	have	have	AUX
cblr-3040	676	92	agreed	agree	VERB
cblr-3040	676	93	that	that	SCONJ
cblr-3040	676	94	,	,	PUNCT
cblr-3040	676	95	for	for	ADP
cblr-3040	676	96	federal	federal	ADJ
cblr-3040	676	97	income	income	NOUN
cblr-3040	676	98	tax	tax	NOUN
cblr-3040	676	99	purposes	purpose	NOUN
cblr-3040	676	100	,	,	PUNCT
cblr-3040	676	101	the	the	DET
cblr-3040	676	102	lessee	lessee	NOUN
cblr-3040	676	103	will	will	AUX
cblr-3040	676	104	claim	claim	VERB
cblr-3040	676	105	that	that	SCONJ
cblr-3040	676	106	it	it	PRON
cblr-3040	676	107	owns	own	VERB
cblr-3040	676	108	the	the	DET
cblr-3040	676	109	encumbered	encumbered	ADJ
cblr-3040	676	110	asset	asset	NOUN
cblr-3040	676	111	"	"	PUNCT
cblr-3040	676	112	)	)	PUNCT
cblr-3040	676	113	.	.	PUNCT
cblr-3040	677	1	117	117	NUM
cblr-3040	677	2	it	it	PRON
cblr-3040	677	3	should	should	AUX
cblr-3040	677	4	be	be	AUX
cblr-3040	677	5	noted	note	VERB
cblr-3040	677	6	that	that	SCONJ
cblr-3040	677	7	the	the	DET
cblr-3040	677	8	basic	basic	ADJ
cblr-3040	677	9	concept	concept	NOUN
cblr-3040	677	10	of	of	ADP
cblr-3040	677	11	gaap	gaap	PROPN
cblr-3040	677	12	's	's	PART
cblr-3040	677	13	"	"	PUNCT
cblr-3040	677	14	equity	equity	NOUN
cblr-3040	677	15	method	method	NOUN
cblr-3040	677	16	"	"	PUNCT
cblr-3040	677	17	of	of	ADP
cblr-3040	677	18	accounting	account	VERB
cblr-3040	677	19	for	for	ADP
cblr-3040	677	20	investments	investment	NOUN
cblr-3040	677	21	in	in	ADP
cblr-3040	677	22	partnerships	partnership	NOUN
cblr-3040	677	23	bears	bear	VERB
cblr-3040	677	24	strong	strong	ADJ
cblr-3040	677	25	similarities	similarity	NOUN
cblr-3040	677	26	to	to	ADP
cblr-3040	677	27	the	the	DET
cblr-3040	677	28	"	"	PUNCT
cblr-3040	677	29	look	look	VERB
cblr-3040	677	30	-	-	PUNCT
cblr-3040	677	31	through	through	NOUN
cblr-3040	677	32	"	"	PUNCT
cblr-3040	677	33	approach	approach	NOUN
cblr-3040	677	34	of	of	ADP
cblr-3040	677	35	i.r.c	i.r.c	NOUN
cblr-3040	677	36	.	.	PUNCT
cblr-3040	678	1	§	§	PROPN
cblr-3040	678	2	702	702	NUM
cblr-3040	678	3	(	(	PUNCT
cblr-3040	678	4	2002	2002	NUM
cblr-3040	678	5	)	)	PUNCT
cblr-3040	678	6	,	,	PUNCT
cblr-3040	678	7	which	which	PRON
cblr-3040	678	8	requires	require	VERB
cblr-3040	678	9	the	the	DET
cblr-3040	678	10	partners	partner	NOUN
cblr-3040	678	11	to	to	PART
cblr-3040	678	12	individually	individually	ADV
cblr-3040	678	13	report	report	VERB
cblr-3040	678	14	for	for	ADP
cblr-3040	678	15	tax	tax	NOUN
cblr-3040	678	16	purposes	purpose	NOUN
cblr-3040	678	17	their	their	PRON
cblr-3040	678	18	allocable	allocable	ADJ
cblr-3040	678	19	"	"	PUNCT
cblr-3040	678	20	distributive	distributive	ADJ
cblr-3040	678	21	shares	share	NOUN
cblr-3040	678	22	"	"	PUNCT
cblr-3040	678	23	of	of	ADP
cblr-3040	678	24	partnership	partnership	NOUN
cblr-3040	678	25	profits	profit	NOUN
cblr-3040	678	26	,	,	PUNCT
cblr-3040	678	27	losses	loss	NOUN
cblr-3040	678	28	,	,	PUNCT
cblr-3040	678	29	credits	credit	NOUN
cblr-3040	678	30	and	and	CCONJ
cblr-3040	678	31	items	item	NOUN
cblr-3040	678	32	thereof	thereof	ADV
cblr-3040	678	33	.	.	PUNCT
cblr-3040	679	1	a	a	DET
cblr-3040	679	2	question	question	NOUN
cblr-3040	679	3	to	to	PART
cblr-3040	679	4	consider	consider	VERB
cblr-3040	679	5	is	be	AUX
cblr-3040	679	6	whether	whether	SCONJ
cblr-3040	679	7	the	the	DET
cblr-3040	679	8	"	"	PUNCT
cblr-3040	679	9	look	look	VERB
cblr-3040	679	10	-	-	PUNCT
cblr-3040	679	11	through	through	NOUN
cblr-3040	679	12	"	"	PUNCT
cblr-3040	679	13	approach	approach	NOUN
cblr-3040	679	14	which	which	PRON
cblr-3040	679	15	the	the	DET
cblr-3040	679	16	federal	federal	ADJ
cblr-3040	679	17	income	income	NOUN
cblr-3040	679	18	tax	tax	NOUN
cblr-3040	679	19	law	law	NOUN
cblr-3040	679	20	applies	apply	VERB
cblr-3040	679	21	in	in	ADP
cblr-3040	679	22	assigning	assign	VERB
cblr-3040	679	23	deemed	deem	VERB
cblr-3040	679	24	responsibility	responsibility	NOUN
cblr-3040	679	25	for	for	ADP
cblr-3040	679	26	partnership	partnership	NOUN
cblr-3040	679	27	liabilities	liability	NOUN
cblr-3040	679	28	has	have	VERB
cblr-3040	679	29	potential	potential	ADJ
cblr-3040	679	30	application	application	NOUN
cblr-3040	679	31	to	to	PART
cblr-3040	679	32	sound	sound	VERB
cblr-3040	679	33	financial	financial	ADJ
cblr-3040	679	34	accounting	accounting	NOUN
cblr-3040	679	35	,	,	PUNCT
cblr-3040	679	36	as	as	SCONJ
cblr-3040	679	37	discussed	discuss	VERB
cblr-3040	679	38	further	far	ADV
cblr-3040	679	39	in	in	ADP
cblr-3040	679	40	part	part	NOUN
cblr-3040	679	41	iv	iv	NUM
cblr-3040	679	42	infra	infra	NOUN
cblr-3040	679	43	.	.	PUNCT
cblr-3040	680	1	columbia	columbia	PROPN
cblr-3040	680	2	business	business	PROPN
cblr-3040	680	3	law	law	PROPN
cblr-3040	680	4	review	review	VERB
cblr-3040	680	5	compensation	compensation	NOUN
cblr-3040	680	6	in	in	ADP
cblr-3040	680	7	financial	financial	ADJ
cblr-3040	680	8	statements	statement	NOUN
cblr-3040	680	9	the	the	DET
cblr-3040	680	10	cost	cost	NOUN
cblr-3040	680	11	of	of	ADP
cblr-3040	680	12	making	make	VERB
cblr-3040	680	13	such	such	ADJ
cblr-3040	680	14	bargain	bargain	NOUN
cblr-3040	680	15	available	available	ADJ
cblr-3040	680	16	to	to	ADP
cblr-3040	680	17	employees	employee	NOUN
cblr-3040	680	18	.	.	PUNCT
cblr-3040	681	1	118	118	NUM
cblr-3040	681	2	assume	assume	VERB
cblr-3040	681	3	,	,	PUNCT
cblr-3040	681	4	for	for	ADP
cblr-3040	681	5	example	example	NOUN
cblr-3040	681	6	,	,	PUNCT
cblr-3040	681	7	that	that	SCONJ
cblr-3040	681	8	at	at	ADP
cblr-3040	681	9	a	a	DET
cblr-3040	681	10	time	time	NOUN
cblr-3040	681	11	when	when	SCONJ
cblr-3040	681	12	its	its	PRON
cblr-3040	681	13	common	common	ADJ
cblr-3040	681	14	stock	stock	NOUN
cblr-3040	681	15	is	be	AUX
cblr-3040	681	16	trading	trade	VERB
cblr-3040	681	17	at	at	ADP
cblr-3040	681	18	$	$	SYM
cblr-3040	681	19	100	100	NUM
cblr-3040	681	20	per	per	ADP
cblr-3040	681	21	share	share	NOUN
cblr-3040	681	22	,	,	PUNCT
cblr-3040	681	23	a	a	DET
cblr-3040	681	24	publicly	publicly	ADV
cblr-3040	681	25	-	-	PUNCT
cblr-3040	681	26	traded	trade	VERB
cblr-3040	681	27	company	company	NOUN
cblr-3040	681	28	grants	grant	VERB
cblr-3040	681	29	an	an	DET
cblr-3040	681	30	employee	employee	NOUN
cblr-3040	681	31	,	,	PUNCT
cblr-3040	681	32	as	as	ADP
cblr-3040	681	33	a	a	DET
cblr-3040	681	34	bonus	bonus	NOUN
cblr-3040	681	35	for	for	ADP
cblr-3040	681	36	her	her	PRON
cblr-3040	681	37	work	work	NOUN
cblr-3040	681	38	for	for	ADP
cblr-3040	681	39	the	the	DET
cblr-3040	681	40	company	company	NOUN
cblr-3040	681	41	,	,	PUNCT
cblr-3040	681	42	a	a	DET
cblr-3040	681	43	"	"	PUNCT
cblr-3040	681	44	nonqualified	nonqualified	ADJ
cblr-3040	681	45	"	"	PUNCT
cblr-3040	681	46	option	option	NOUN
cblr-3040	681	47	"	"	PUNCT
cblr-3040	681	48	9	9	NUM
cblr-3040	681	49	to	to	PART
cblr-3040	681	50	purchase	purchase	VERB
cblr-3040	681	51	up	up	ADP
cblr-3040	681	52	to	to	PART
cblr-3040	681	53	1000	1000	NUM
cblr-3040	681	54	shares	share	NOUN
cblr-3040	681	55	at	at	ADP
cblr-3040	681	56	$	$	SYM
cblr-3040	681	57	100	100	NUM
cblr-3040	681	58	per	per	ADP
cblr-3040	681	59	share	share	NOUN
cblr-3040	681	60	,	,	PUNCT
cblr-3040	681	61	exercisable	exercisable	ADJ
cblr-3040	681	62	at	at	ADP
cblr-3040	681	63	any	any	DET
cblr-3040	681	64	time	time	NOUN
cblr-3040	681	65	within	within	ADP
cblr-3040	681	66	the	the	DET
cblr-3040	681	67	following	following	ADJ
cblr-3040	681	68	ten	ten	NUM
cblr-3040	681	69	years	year	NOUN
cblr-3040	681	70	.	.	PUNCT
cblr-3040	682	1	further	far	ADV
cblr-3040	682	2	assume	assume	VERB
cblr-3040	682	3	that	that	SCONJ
cblr-3040	682	4	the	the	DET
cblr-3040	682	5	employee	employee	NOUN
cblr-3040	682	6	exercises	exercise	VERB
cblr-3040	682	7	the	the	DET
cblr-3040	682	8	option	option	NOUN
cblr-3040	682	9	in	in	ADP
cblr-3040	682	10	full	full	ADJ
cblr-3040	682	11	two	two	NUM
cblr-3040	682	12	years	year	NOUN
cblr-3040	682	13	later	later	ADV
cblr-3040	682	14	,	,	PUNCT
cblr-3040	682	15	at	at	ADP
cblr-3040	682	16	a	a	DET
cblr-3040	682	17	time	time	NOUN
cblr-3040	682	18	when	when	SCONJ
cblr-3040	682	19	the	the	DET
cblr-3040	682	20	stock	stock	NOUN
cblr-3040	682	21	is	be	AUX
cblr-3040	682	22	trading	trade	VERB
cblr-3040	682	23	at	at	ADP
cblr-3040	682	24	$	$	SYM
cblr-3040	682	25	200	200	NUM
cblr-3040	682	26	per	per	ADP
cblr-3040	682	27	share	share	NOUN
cblr-3040	682	28	.	.	PUNCT
cblr-3040	683	1	the	the	DET
cblr-3040	683	2	employee	employee	NOUN
cblr-3040	683	3	has	have	AUX
cblr-3040	683	4	thus	thus	ADV
cblr-3040	683	5	received	receive	VERB
cblr-3040	683	6	$	$	SYM
cblr-3040	683	7	100,000	100,000	NUM
cblr-3040	683	8	in	in	ADP
cblr-3040	683	9	value	value	NOUN
cblr-3040	683	10	by	by	ADP
cblr-3040	683	11	acquiring	acquire	VERB
cblr-3040	683	12	stock	stock	NOUN
cblr-3040	683	13	with	with	ADP
cblr-3040	683	14	a	a	DET
cblr-3040	683	15	fair	fair	ADJ
cblr-3040	683	16	market	market	NOUN
cblr-3040	683	17	value	value	NOUN
cblr-3040	683	18	of	of	ADP
cblr-3040	683	19	$	$	SYM
cblr-3040	683	20	200,000	200,000	NUM
cblr-3040	683	21	for	for	ADP
cblr-3040	683	22	a	a	DET
cblr-3040	683	23	cost	cost	NOUN
cblr-3040	683	24	of	of	ADP
cblr-3040	683	25	only	only	ADV
cblr-3040	683	26	$	$	SYM
cblr-3040	683	27	100,000	100,000	NUM
cblr-3040	683	28	.	.	PUNCT
cblr-3040	684	1	her	her	PRON
cblr-3040	684	2	ability	ability	NOUN
cblr-3040	684	3	to	to	PART
cblr-3040	684	4	exercise	exercise	VERB
cblr-3040	684	5	the	the	DET
cblr-3040	684	6	option	option	NOUN
cblr-3040	684	7	and	and	CCONJ
cblr-3040	684	8	reap	reap	VERB
cblr-3040	684	9	this	this	DET
cblr-3040	684	10	benefit	benefit	NOUN
cblr-3040	684	11	was	be	AUX
cblr-3040	684	12	directly	directly	ADV
cblr-3040	684	13	related	relate	VERB
cblr-3040	684	14	to	to	ADP
cblr-3040	684	15	her	her	PRON
cblr-3040	684	16	performance	performance	NOUN
cblr-3040	684	17	of	of	ADP
cblr-3040	684	18	services	service	NOUN
cblr-3040	684	19	for	for	ADP
cblr-3040	684	20	the	the	DET
cblr-3040	684	21	company	company	NOUN
cblr-3040	684	22	.	.	PUNCT
cblr-3040	685	1	accordingly	accordingly	ADV
cblr-3040	685	2	,	,	PUNCT
cblr-3040	685	3	any	any	DET
cblr-3040	685	4	value	value	NOUN
cblr-3040	685	5	transferred	transfer	VERB
cblr-3040	685	6	to	to	ADP
cblr-3040	685	7	the	the	DET
cblr-3040	685	8	employee	employee	NOUN
cblr-3040	685	9	by	by	ADP
cblr-3040	685	10	the	the	DET
cblr-3040	685	11	company	company	NOUN
cblr-3040	685	12	in	in	ADP
cblr-3040	685	13	the	the	DET
cblr-3040	685	14	form	form	NOUN
cblr-3040	685	15	of	of	ADP
cblr-3040	685	16	the	the	DET
cblr-3040	685	17	option	option	NOUN
cblr-3040	685	18	right	right	NOUN
cblr-3040	685	19	must	must	AUX
cblr-3040	685	20	be	be	AUX
cblr-3040	685	21	in	in	ADP
cblr-3040	685	22	the	the	DET
cblr-3040	685	23	nature	nature	NOUN
cblr-3040	685	24	of	of	ADP
cblr-3040	685	25	compensation	compensation	NOUN
cblr-3040	685	26	,	,	PUNCT
cblr-3040	685	27	even	even	ADV
cblr-3040	685	28	though	though	SCONJ
cblr-3040	685	29	the	the	DET
cblr-3040	685	30	employee	employee	NOUN
cblr-3040	685	31	was	be	AUX
cblr-3040	685	32	not	not	PART
cblr-3040	685	33	paid	pay	VERB
cblr-3040	685	34	in	in	ADP
cblr-3040	685	35	cash	cash	NOUN
cblr-3040	685	36	.	.	PUNCT
cblr-3040	686	1	in	in	ADP
cblr-3040	686	2	arguing	argue	VERB
cblr-3040	686	3	for	for	ADP
cblr-3040	686	4	mandatory	mandatory	ADJ
cblr-3040	686	5	expensing	expensing	NOUN
cblr-3040	686	6	of	of	ADP
cblr-3040	686	7	stock	stock	NOUN
cblr-3040	686	8	options	option	NOUN
cblr-3040	686	9	costs	cost	NOUN
cblr-3040	686	10	in	in	ADP
cblr-3040	686	11	financial	financial	ADJ
cblr-3040	686	12	statements	statement	NOUN
cblr-3040	686	13	,	,	PUNCT
cblr-3040	686	14	warren	warren	PROPN
cblr-3040	686	15	buffet	buffet	PROPN
cblr-3040	686	16	recently	recently	ADV
cblr-3040	686	17	explained	explain	VERB
cblr-3040	686	18	the	the	DET
cblr-3040	686	19	fundamental	fundamental	ADJ
cblr-3040	686	20	economics	economic	NOUN
cblr-3040	686	21	of	of	ADP
cblr-3040	686	22	these	these	DET
cblr-3040	686	23	arrangements	arrangement	NOUN
cblr-3040	686	24	:	:	PUNCT
cblr-3040	687	1	[	[	X
cblr-3040	687	2	tihere	tihere	NOUN
cblr-3040	687	3	is	be	AUX
cblr-3040	687	4	a	a	DET
cblr-3040	687	5	hidden	hide	VERB
cblr-3040	687	6	,	,	PUNCT
cblr-3040	687	7	but	but	CCONJ
cblr-3040	687	8	very	very	ADV
cblr-3040	687	9	real	real	ADJ
cblr-3040	687	10	,	,	PUNCT
cblr-3040	687	11	cash	cash	NOUN
cblr-3040	687	12	cost	cost	NOUN
cblr-3040	687	13	to	to	ADP
cblr-3040	687	14	a	a	DET
cblr-3040	687	15	company	company	NOUN
cblr-3040	687	16	when	when	SCONJ
cblr-3040	687	17	it	it	PRON
cblr-3040	687	18	issues	issue	VERB
cblr-3040	687	19	options	option	NOUN
cblr-3040	687	20	.	.	PUNCT
cblr-3040	688	1	if	if	SCONJ
cblr-3040	688	2	my	my	PRON
cblr-3040	688	3	company	company	NOUN
cblr-3040	688	4	,	,	PUNCT
cblr-3040	688	5	berkshire	berkshire	NOUN
cblr-3040	688	6	,	,	PUNCT
cblr-3040	688	7	were	be	AUX
cblr-3040	688	8	to	to	PART
cblr-3040	688	9	give	give	VERB
cblr-3040	688	10	me	i	PRON
cblr-3040	688	11	a	a	DET
cblr-3040	688	12	10	10	NUM
cblr-3040	688	13	-	-	PUNCT
cblr-3040	688	14	year	year	NOUN
cblr-3040	688	15	option	option	NOUN
cblr-3040	688	16	on	on	ADP
cblr-3040	688	17	1,000	1,000	NUM
cblr-3040	688	18	shares	share	NOUN
cblr-3040	688	19	of	of	ADP
cblr-3040	688	20	[	[	X
cblr-3040	688	21	class	class	NOUN
cblr-3040	688	22	a	a	DET
cblr-3040	688	23	berkshire	berkshire	NOUN
cblr-3040	688	24	stock	stock	NOUN
cblr-3040	688	25	]	]	PUNCT
cblr-3040	688	26	at	at	ADP
cblr-3040	688	27	today	today	NOUN
cblr-3040	688	28	's	's	PART
cblr-3040	688	29	market	market	NOUN
cblr-3040	688	30	price	price	NOUN
cblr-3040	688	31	,	,	PUNCT
cblr-3040	688	32	it	it	PRON
cblr-3040	688	33	would	would	AUX
cblr-3040	688	34	be	be	AUX
cblr-3040	688	35	compensating	compensate	VERB
cblr-3040	688	36	me	i	PRON
cblr-3040	688	37	with	with	ADP
cblr-3040	688	38	an	an	DET
cblr-3040	688	39	asset	asset	NOUN
cblr-3040	688	40	that	that	PRON
cblr-3040	688	41	has	have	VERB
cblr-3040	688	42	a	a	DET
cblr-3040	688	43	cash	cash	NOUN
cblr-3040	688	44	value	value	NOUN
cblr-3040	688	45	of	of	ADP
cblr-3040	688	46	at	at	ADV
cblr-3040	688	47	least	least	ADV
cblr-3040	688	48	$	$	SYM
cblr-3040	688	49	20	20	NUM
cblr-3040	688	50	million	million	NUM
cblr-3040	688	51	-an	-an	ADP
cblr-3040	688	52	amount	amount	NOUN
cblr-3040	688	53	the	the	DET
cblr-3040	688	54	company	company	NOUN
cblr-3040	688	55	would	would	AUX
cblr-3040	688	56	receive	receive	VERB
cblr-3040	688	57	today	today	NOUN
cblr-3040	688	58	if	if	SCONJ
cblr-3040	688	59	it	it	PRON
cblr-3040	688	60	sold	sell	VERB
cblr-3040	688	61	a	a	DET
cblr-3040	688	62	similar	similar	ADJ
cblr-3040	688	63	option	option	NOUN
cblr-3040	688	64	in	in	ADP
cblr-3040	688	65	the	the	DET
cblr-3040	688	66	marketplace	marketplace	NOUN
cblr-3040	688	67	.	.	PUNCT
cblr-3040	689	1	giving	give	VERB
cblr-3040	689	2	an	an	DET
cblr-3040	689	3	employee	employee	NOUN
cblr-3040	689	4	something	something	PRON
cblr-3040	689	5	that	that	PRON
cblr-3040	689	6	alternatively	alternatively	ADV
cblr-3040	689	7	could	could	AUX
cblr-3040	689	8	be	be	AUX
cblr-3040	689	9	sold	sell	VERB
cblr-3040	689	10	for	for	ADP
cblr-3040	689	11	hard	hard	ADJ
cblr-3040	689	12	cash	cash	NOUN
cblr-3040	689	13	has	have	VERB
cblr-3040	689	14	the	the	DET
cblr-3040	689	15	same	same	ADJ
cblr-3040	689	16	consequences	consequence	NOUN
cblr-3040	689	17	for	for	ADP
cblr-3040	689	18	a	a	DET
cblr-3040	689	19	company	company	NOUN
cblr-3040	689	20	as	as	ADP
cblr-3040	689	21	giving	give	VERB
cblr-3040	689	22	him	he	PRON
cblr-3040	689	23	cash	cash	NOUN
cblr-3040	689	24	.	.	PUNCT
cblr-3040	690	1	...	...	PUNCT
cblr-3040	691	1	the	the	DET
cblr-3040	691	2	logic	logic	NOUN
cblr-3040	691	3	behind	behind	ADP
cblr-3040	691	4	[	[	X
cblr-3040	691	5	the	the	DET
cblr-3040	691	6	thinking	thinking	NOUN
cblr-3040	691	7	of	of	ADP
cblr-3040	691	8	fasb	fasb	PROPN
cblr-3040	691	9	members	member	NOUN
cblr-3040	691	10	who	who	PRON
cblr-3040	691	11	advocated	advocate	VERB
cblr-3040	691	12	employee	employee	NOUN
cblr-3040	691	13	option	option	NOUN
cblr-3040	691	14	cost	cost	NOUN
cblr-3040	691	15	expensing	expense	VERB
cblr-3040	691	16	in	in	ADP
cblr-3040	691	17	the	the	DET
cblr-3040	691	18	mid-90s	mid-90	NOUN
cblr-3040	691	19	]	]	PUNCT
cblr-3040	691	20	is	be	AUX
cblr-3040	691	21	simple	simple	ADJ
cblr-3040	691	22	:	:	PUNCT
cblr-3040	691	23	118	118	NUM
cblr-3040	691	24	see	see	NOUN
cblr-3040	691	25	supra	supra	PROPN
cblr-3040	691	26	note	note	PROPN
cblr-3040	691	27	6	6	NUM
cblr-3040	691	28	.	.	NOUN
cblr-3040	691	29	119	119	NUM
cblr-3040	691	30	for	for	ADP
cblr-3040	691	31	a	a	DET
cblr-3040	691	32	discussion	discussion	NOUN
cblr-3040	691	33	of	of	ADP
cblr-3040	691	34	the	the	DET
cblr-3040	691	35	difference	difference	NOUN
cblr-3040	691	36	between	between	ADP
cblr-3040	691	37	"	"	PUNCT
cblr-3040	691	38	statutory	statutory	ADJ
cblr-3040	691	39	"	"	PUNCT
cblr-3040	691	40	and	and	CCONJ
cblr-3040	691	41	"	"	PUNCT
cblr-3040	691	42	nonqualified	nonqualified	ADJ
cblr-3040	691	43	"	"	PUNCT
cblr-3040	691	44	compensatory	compensatory	ADJ
cblr-3040	691	45	stock	stock	NOUN
cblr-3040	691	46	options	option	NOUN
cblr-3040	691	47	,	,	PUNCT
cblr-3040	691	48	see	see	VERB
cblr-3040	691	49	supra	supra	PROPN
cblr-3040	691	50	note	note	NOUN
cblr-3040	691	51	5	5	NUM
cblr-3040	691	52	.	.	PUNCT
cblr-3040	692	1	[	[	X
cblr-3040	692	2	vol	vol	NOUN
cblr-3040	692	3	.	.	PUNCT
cblr-3040	692	4	2003	2003	NUM
cblr-3040	692	5	no	no	NOUN
cblr-3040	692	6	.	.	PUNCT
cblr-3040	693	1	1:35	1:35	NUM
cblr-3040	693	2	]	]	PUNCT
cblr-3040	693	3	stopping	stop	VERB
cblr-3040	693	4	enron	enron	PROPN
cblr-3040	693	5	end	end	NOUN
cblr-3040	693	6	-	-	PUNCT
cblr-3040	693	7	runs	run	NOUN
cblr-3040	693	8	and	and	CCONJ
cblr-3040	693	9	other	other	ADJ
cblr-3040	693	10	trick	trick	NOUN
cblr-3040	693	11	pla	pla	PROPN
cblr-3040	693	12	ys	ys	PROPN
cblr-3040	693	13	89	89	NUM
cblr-3040	693	14	1	1	NUM
cblr-3040	693	15	)	)	PUNCT
cblr-3040	693	16	if	if	SCONJ
cblr-3040	693	17	options	option	NOUN
cblr-3040	693	18	are	be	AUX
cblr-3040	693	19	n't	not	PART
cblr-3040	693	20	a	a	DET
cblr-3040	693	21	form	form	NOUN
cblr-3040	693	22	of	of	ADP
cblr-3040	693	23	compensation	compensation	NOUN
cblr-3040	693	24	,	,	PUNCT
cblr-3040	693	25	what	what	PRON
cblr-3040	693	26	are	be	AUX
cblr-3040	693	27	they	they	PRON
cblr-3040	693	28	?	?	PUNCT
cblr-3040	694	1	2	2	X
cblr-3040	694	2	)	)	PUNCT
cblr-3040	694	3	if	if	SCONJ
cblr-3040	694	4	compensation	compensation	NOUN
cblr-3040	694	5	is	be	AUX
cblr-3040	694	6	n't	not	PART
cblr-3040	694	7	an	an	DET
cblr-3040	694	8	expense	expense	NOUN
cblr-3040	694	9	,	,	PUNCT
cblr-3040	694	10	what	what	PRON
cblr-3040	694	11	is	be	AUX
cblr-3040	694	12	it	it	PRON
cblr-3040	694	13	?	?	PUNCT
cblr-3040	695	1	3	3	X
cblr-3040	695	2	)	)	PUNCT
cblr-3040	695	3	and	and	CCONJ
cblr-3040	695	4	if	if	SCONJ
cblr-3040	695	5	expenses	expense	NOUN
cblr-3040	695	6	should	should	AUX
cblr-3040	695	7	n't	not	PART
cblr-3040	695	8	go	go	VERB
cblr-3040	695	9	into	into	ADP
cblr-3040	695	10	the	the	DET
cblr-3040	695	11	calculation	calculation	NOUN
cblr-3040	695	12	of	of	ADP
cblr-3040	695	13	earnings	earning	NOUN
cblr-3040	695	14	,	,	PUNCT
cblr-3040	695	15	where	where	SCONJ
cblr-3040	695	16	in	in	ADP
cblr-3040	695	17	the	the	DET
cblr-3040	695	18	world	world	NOUN
cblr-3040	695	19	should	should	AUX
cblr-3040	695	20	they	they	PRON
cblr-3040	695	21	go	go	VERB
cblr-3040	695	22	?	?	PUNCT
cblr-3040	696	1	12	12	NUM
cblr-3040	696	2	°	°	NOUN
cblr-3040	696	3	not	not	PART
cblr-3040	696	4	everyone	everyone	PRON
cblr-3040	696	5	agrees	agree	VERB
cblr-3040	696	6	with	with	ADP
cblr-3040	696	7	buffet	buffet	NOUN
cblr-3040	696	8	's	's	PART
cblr-3040	696	9	seemingly	seemingly	ADV
cblr-3040	696	10	inescapable	inescapable	ADJ
cblr-3040	696	11	logic	logic	NOUN
cblr-3040	696	12	regarding	regard	VERB
cblr-3040	696	13	stock	stock	NOUN
cblr-3040	696	14	option	option	NOUN
cblr-3040	696	15	compensation	compensation	NOUN
cblr-3040	696	16	.	.	PUNCT
cblr-3040	697	1	for	for	ADP
cblr-3040	697	2	example	example	NOUN
cblr-3040	697	3	,	,	PUNCT
cblr-3040	697	4	harvey	harvey	PROPN
cblr-3040	697	5	golub	golub	PROPN
cblr-3040	697	6	,	,	PUNCT
cblr-3040	697	7	retired	retire	VERB
cblr-3040	697	8	chairman	chairman	NOUN
cblr-3040	697	9	and	and	CCONJ
cblr-3040	697	10	ceo	ceo	NOUN
cblr-3040	697	11	of	of	ADP
cblr-3040	697	12	american	american	PROPN
cblr-3040	697	13	express	express	PROPN
cblr-3040	697	14	,	,	PUNCT
cblr-3040	697	15	acknowledged	acknowledge	VERB
cblr-3040	697	16	that	that	SCONJ
cblr-3040	697	17	employee	employee	NOUN
cblr-3040	697	18	stock	stock	NOUN
cblr-3040	697	19	options	option	NOUN
cblr-3040	697	20	have	have	VERB
cblr-3040	697	21	obvious	obvious	ADJ
cblr-3040	697	22	value	value	NOUN
cblr-3040	697	23	to	to	ADP
cblr-3040	697	24	the	the	DET
cblr-3040	697	25	employee	employee	NOUN
cblr-3040	697	26	,	,	PUNCT
cblr-3040	697	27	but	but	CCONJ
cblr-3040	697	28	argued	argue	VERB
cblr-3040	697	29	that	that	SCONJ
cblr-3040	697	30	"	"	PUNCT
cblr-3040	697	31	they	they	PRON
cblr-3040	697	32	cost	cost	VERB
cblr-3040	697	33	the	the	DET
cblr-3040	697	34	corporation	corporation	NOUN
cblr-3040	697	35	nothing	nothing	PRON
cblr-3040	697	36	.	.	PUNCT
cblr-3040	697	37	'	'	PUNCT
cblr-3040	698	1	x21	x21	NUM
cblr-3040	698	2	in	in	ADP
cblr-3040	698	3	taking	take	VERB
cblr-3040	698	4	this	this	DET
cblr-3040	698	5	position	position	NOUN
cblr-3040	698	6	,	,	PUNCT
cblr-3040	698	7	golub	golub	PROPN
cblr-3040	698	8	disregards	disregard	VERB
cblr-3040	698	9	buffet	buffet	NOUN
cblr-3040	698	10	's	's	PART
cblr-3040	698	11	rationale	rationale	NOUN
cblr-3040	698	12	that	that	SCONJ
cblr-3040	698	13	the	the	DET
cblr-3040	698	14	company	company	NOUN
cblr-3040	698	15	has	have	AUX
cblr-3040	698	16	incurred	incur	VERB
cblr-3040	698	17	an	an	DET
cblr-3040	698	18	opportunity	opportunity	NOUN
cblr-3040	698	19	cost	cost	NOUN
cblr-3040	698	20	(	(	PUNCT
cblr-3040	698	21	i.e.	i.e.	X
cblr-3040	698	22	,	,	PUNCT
cblr-3040	698	23	the	the	DET
cblr-3040	698	24	same	same	ADJ
cblr-3040	698	25	option	option	NOUN
cblr-3040	698	26	could	could	AUX
cblr-3040	698	27	have	have	AUX
cblr-3040	698	28	been	be	AUX
cblr-3040	698	29	issued	issue	VERB
cblr-3040	698	30	to	to	ADP
cblr-3040	698	31	non	non	NOUN
cblr-3040	698	32	-	-	NOUN
cblr-3040	698	33	employees	employee	NOUN
cblr-3040	698	34	for	for	ADP
cblr-3040	698	35	cash	cash	NOUN
cblr-3040	698	36	that	that	PRON
cblr-3040	698	37	would	would	AUX
cblr-3040	698	38	go	go	VERB
cblr-3040	698	39	in	in	ADP
cblr-3040	698	40	the	the	DET
cblr-3040	698	41	company	company	NOUN
cblr-3040	698	42	coffers	coffer	NOUN
cblr-3040	698	43	)	)	PUNCT
cblr-3040	698	44	.	.	PUNCT
cblr-3040	699	1	rather	rather	ADV
cblr-3040	699	2	,	,	PUNCT
cblr-3040	699	3	he	he	PRON
cblr-3040	699	4	concludes	conclude	VERB
cblr-3040	699	5	,	,	PUNCT
cblr-3040	699	6	such	such	ADJ
cblr-3040	699	7	cost	cost	NOUN
cblr-3040	699	8	was	be	AUX
cblr-3040	699	9	"	"	PUNCT
cblr-3040	699	10	entirely	entirely	ADV
cblr-3040	699	11	borne	bear	VERB
cblr-3040	699	12	by	by	ADP
cblr-3040	699	13	the	the	DET
cblr-3040	699	14	company	company	NOUN
cblr-3040	699	15	's	's	PART
cblr-3040	699	16	shareholders	shareholder	NOUN
cblr-3040	699	17	"	"	PUNCT
cblr-3040	699	18	(	(	PUNCT
cblr-3040	699	19	in	in	ADP
cblr-3040	699	20	the	the	DET
cblr-3040	699	21	form	form	NOUN
cblr-3040	699	22	of	of	ADP
cblr-3040	699	23	dilution	dilution	NOUN
cblr-3040	699	24	of	of	ADP
cblr-3040	699	25	the	the	DET
cblr-3040	699	26	value	value	NOUN
cblr-3040	699	27	of	of	ADP
cblr-3040	699	28	the	the	DET
cblr-3040	699	29	rights	right	NOUN
cblr-3040	699	30	in	in	ADP
cblr-3040	699	31	the	the	DET
cblr-3040	699	32	company	company	NOUN
cblr-3040	699	33	's	's	PART
cblr-3040	699	34	earnings	earning	NOUN
cblr-3040	699	35	and	and	CCONJ
cblr-3040	699	36	assets	asset	NOUN
cblr-3040	699	37	inherent	inherent	ADJ
cblr-3040	699	38	in	in	ADP
cblr-3040	699	39	their	their	PRON
cblr-3040	699	40	shares	share	NOUN
cblr-3040	699	41	,	,	PUNCT
cblr-3040	699	42	due	due	ADP
cblr-3040	699	43	to	to	ADP
cblr-3040	699	44	the	the	DET
cblr-3040	699	45	rights	right	NOUN
cblr-3040	699	46	of	of	ADP
cblr-3040	699	47	the	the	DET
cblr-3040	699	48	employees	employee	NOUN
cblr-3040	699	49	holding	hold	VERB
cblr-3040	699	50	the	the	DET
cblr-3040	699	51	options	option	NOUN
cblr-3040	699	52	)	)	PUNCT
cblr-3040	699	53	,	,	PUNCT
cblr-3040	699	54	and	and	CCONJ
cblr-3040	699	55	he	he	PRON
cblr-3040	699	56	asserts	assert	VERB
cblr-3040	699	57	that	that	SCONJ
cblr-3040	699	58	it	it	PRON
cblr-3040	699	59	is	be	AUX
cblr-3040	699	60	"	"	PUNCT
cblr-3040	699	61	beside	beside	ADP
cblr-3040	699	62	the	the	DET
cblr-3040	699	63	point	point	NOUN
cblr-3040	699	64	"	"	PUNCT
cblr-3040	699	65	that	that	SCONJ
cblr-3040	699	66	if	if	SCONJ
cblr-3040	699	67	not	not	PART
cblr-3040	699	68	for	for	ADP
cblr-3040	699	69	the	the	DET
cblr-3040	699	70	option	option	NOUN
cblr-3040	699	71	the	the	DET
cblr-3040	699	72	company	company	NOUN
cblr-3040	699	73	would	would	AUX
cblr-3040	699	74	have	have	AUX
cblr-3040	699	75	had	have	VERB
cblr-3040	699	76	to	to	PART
cblr-3040	699	77	pay	pay	VERB
cblr-3040	699	78	the	the	DET
cblr-3040	699	79	compensation	compensation	NOUN
cblr-3040	699	80	in	in	ADP
cblr-3040	699	81	cash.122	cash.122	ADJ
cblr-3040	699	82	one	one	NOUN
cblr-3040	699	83	wonders	wonder	VERB
cblr-3040	699	84	how	how	SCONJ
cblr-3040	699	85	golub	golub	PROPN
cblr-3040	699	86	would	would	AUX
cblr-3040	699	87	suggest	suggest	VERB
cblr-3040	699	88	handling	handle	VERB
cblr-3040	699	89	the	the	DET
cblr-3040	699	90	accounting	accounting	NOUN
cblr-3040	699	91	if	if	SCONJ
cblr-3040	699	92	existing	exist	VERB
cblr-3040	699	93	shareholders	shareholder	NOUN
cblr-3040	699	94	contributed	contribute	VERB
cblr-3040	699	95	cash	cash	NOUN
cblr-3040	699	96	to	to	ADP
cblr-3040	699	97	a	a	DET
cblr-3040	699	98	company	company	NOUN
cblr-3040	699	99	which	which	PRON
cblr-3040	699	100	was	be	AUX
cblr-3040	699	101	then	then	ADV
cblr-3040	699	102	used	use	VERB
cblr-3040	699	103	to	to	PART
cblr-3040	699	104	pay	pay	VERB
cblr-3040	699	105	a	a	DET
cblr-3040	699	106	cash	cash	NOUN
cblr-3040	699	107	bonus	bonus	NOUN
cblr-3040	699	108	to	to	ADP
cblr-3040	699	109	an	an	DET
cblr-3040	699	110	executive	executive	NOUN
cblr-3040	699	111	.	.	PUNCT
cblr-3040	700	1	would	would	AUX
cblr-3040	700	2	there	there	PRON
cblr-3040	700	3	be	be	AUX
cblr-3040	700	4	no	no	DET
cblr-3040	700	5	charge	charge	NOUN
cblr-3040	700	6	against	against	ADP
cblr-3040	700	7	the	the	DET
cblr-3040	700	8	company	company	NOUN
cblr-3040	700	9	's	's	PART
cblr-3040	700	10	earnings	earning	NOUN
cblr-3040	700	11	because	because	SCONJ
cblr-3040	700	12	the	the	DET
cblr-3040	700	13	shareholders	shareholder	NOUN
cblr-3040	700	14	bore	bear	VERB
cblr-3040	700	15	the	the	DET
cblr-3040	700	16	cost	cost	NOUN
cblr-3040	700	17	?	?	PUNCT
cblr-3040	701	1	as	as	SCONJ
cblr-3040	701	2	the	the	DET
cblr-3040	701	3	owners	owner	NOUN
cblr-3040	701	4	of	of	ADP
cblr-3040	701	5	a	a	DET
cblr-3040	701	6	company	company	NOUN
cblr-3040	701	7	,	,	PUNCT
cblr-3040	701	8	do	do	AUX
cblr-3040	701	9	n't	not	PART
cblr-3040	701	10	the	the	DET
cblr-3040	701	11	shareholders	shareholder	NOUN
cblr-3040	701	12	always	always	ADV
cblr-3040	701	13	,	,	PUNCT
cblr-3040	701	14	in	in	ADP
cblr-3040	701	15	effect	effect	NOUN
cblr-3040	701	16	,	,	PUNCT
cblr-3040	701	17	bear	bear	VERB
cblr-3040	701	18	the	the	DET
cblr-3040	701	19	costs	cost	NOUN
cblr-3040	701	20	it	it	PRON
cblr-3040	701	21	incurs	incur	VERB
cblr-3040	701	22	?	?	PUNCT
cblr-3040	702	1	similarly	similarly	ADV
cblr-3040	702	2	,	,	PUNCT
cblr-3040	702	3	in	in	ADP
cblr-3040	702	4	recent	recent	ADJ
cblr-3040	702	5	120	120	NUM
cblr-3040	702	6	warren	warren	PROPN
cblr-3040	702	7	buffett	buffett	PROPN
cblr-3040	702	8	,	,	PUNCT
cblr-3040	702	9	stock	stock	NOUN
cblr-3040	702	10	options	option	NOUN
cblr-3040	702	11	and	and	CCONJ
cblr-3040	702	12	common	common	ADJ
cblr-3040	702	13	sense	sense	NOUN
cblr-3040	702	14	,	,	PUNCT
cblr-3040	702	15	wash	wash	NOUN
cblr-3040	702	16	.	.	PUNCT
cblr-3040	703	1	post	post	NOUN
cblr-3040	703	2	,	,	PUNCT
cblr-3040	703	3	april	april	PROPN
cblr-3040	703	4	9	9	NUM
cblr-3040	703	5	,	,	PUNCT
cblr-3040	703	6	2002	2002	NUM
cblr-3040	703	7	,	,	PUNCT
cblr-3040	703	8	§	§	PROPN
cblr-3040	703	9	e	e	NOUN
cblr-3040	703	10	,	,	PUNCT
cblr-3040	703	11	at	at	ADP
cblr-3040	703	12	a19	a19	PROPN
cblr-3040	703	13	(	(	PUNCT
cblr-3040	703	14	noting	note	VERB
cblr-3040	703	15	also	also	ADV
cblr-3040	703	16	that	that	SCONJ
cblr-3040	703	17	grants	grant	NOUN
cblr-3040	703	18	of	of	ADP
cblr-3040	703	19	restricted	restricted	ADJ
cblr-3040	703	20	stock	stock	NOUN
cblr-3040	703	21	are	be	AUX
cblr-3040	703	22	routinely	routinely	ADV
cblr-3040	703	23	expensed	expense	VERB
cblr-3040	703	24	despite	despite	SCONJ
cblr-3040	703	25	the	the	DET
cblr-3040	703	26	absence	absence	NOUN
cblr-3040	703	27	of	of	ADP
cblr-3040	703	28	an	an	DET
cblr-3040	703	29	actual	actual	ADJ
cblr-3040	703	30	cash	cash	NOUN
cblr-3040	703	31	outlay	outlay	NOUN
cblr-3040	703	32	,	,	PUNCT
cblr-3040	703	33	and	and	CCONJ
cblr-3040	703	34	that	that	SCONJ
cblr-3040	703	35	"	"	PUNCT
cblr-3040	703	36	the	the	DET
cblr-3040	703	37	day	day	NOUN
cblr-3040	703	38	an	an	DET
cblr-3040	703	39	employee	employee	NOUN
cblr-3040	703	40	receives	receive	VERB
cblr-3040	703	41	an	an	DET
cblr-3040	703	42	option	option	NOUN
cblr-3040	703	43	,	,	PUNCT
cblr-3040	703	44	he	he	PRON
cblr-3040	703	45	can	can	AUX
cblr-3040	703	46	engage	engage	VERB
cblr-3040	703	47	in	in	ADP
cblr-3040	703	48	various	various	ADJ
cblr-3040	703	49	market	market	NOUN
cblr-3040	703	50	maneuvers	maneuver	NOUN
cblr-3040	703	51	that	that	PRON
cblr-3040	703	52	will	will	AUX
cblr-3040	703	53	deliver	deliver	VERB
cblr-3040	703	54	him	he	PRON
cblr-3040	703	55	immediate	immediate	ADJ
cblr-3040	703	56	cash	cash	NOUN
cblr-3040	703	57	,	,	PUNCT
cblr-3040	703	58	even	even	ADV
cblr-3040	703	59	if	if	SCONJ
cblr-3040	703	60	the	the	DET
cblr-3040	703	61	market	market	NOUN
cblr-3040	703	62	price	price	NOUN
cblr-3040	703	63	of	of	ADP
cblr-3040	703	64	his	his	PRON
cblr-3040	703	65	company	company	NOUN
cblr-3040	703	66	's	's	PART
cblr-3040	703	67	stock	stock	NOUN
cblr-3040	703	68	is	be	AUX
cblr-3040	703	69	below	below	ADP
cblr-3040	703	70	the	the	DET
cblr-3040	703	71	option	option	NOUN
cblr-3040	703	72	's	's	PART
cblr-3040	703	73	exercise	exercise	NOUN
cblr-3040	703	74	price	price	NOUN
cblr-3040	703	75	"	"	PUNCT
cblr-3040	703	76	)	)	PUNCT
cblr-3040	703	77	.	.	PUNCT
cblr-3040	704	1	121	121	NUM
cblr-3040	704	2	harvey	harvey	NOUN
cblr-3040	704	3	golub	golub	PROPN
cblr-3040	704	4	,	,	PUNCT
cblr-3040	704	5	the	the	DET
cblr-3040	704	6	real	real	ADJ
cblr-3040	704	7	value	value	NOUN
cblr-3040	704	8	of	of	ADP
cblr-3040	704	9	options	option	NOUN
cblr-3040	704	10	,	,	PUNCT
cblr-3040	704	11	wall	wall	PROPN
cblr-3040	704	12	st	st	PROPN
cblr-3040	704	13	.	.	PROPN
cblr-3040	704	14	j.	j.	PROPN
cblr-3040	704	15	,	,	PUNCT
cblr-3040	704	16	aug	aug	PROPN
cblr-3040	704	17	.	.	PROPN
cblr-3040	704	18	8	8	NUM
cblr-3040	704	19	,	,	PUNCT
cblr-3040	704	20	2002	2002	NUM
cblr-3040	704	21	,	,	PUNCT
cblr-3040	704	22	§	§	PROPN
cblr-3040	704	23	a	a	PRON
cblr-3040	704	24	,	,	PUNCT
cblr-3040	704	25	at	at	ADP
cblr-3040	704	26	12	12	NUM
cblr-3040	704	27	,	,	PUNCT
cblr-3040	704	28	col	col	PROPN
cblr-3040	704	29	.	.	PROPN
cblr-3040	704	30	3	3	NUM
cblr-3040	704	31	.	.	NUM
cblr-3040	704	32	122	122	NUM
cblr-3040	704	33	see	see	VERB
cblr-3040	704	34	i	i	PROPN
cblr-3040	704	35	d.	d.	PROPN
cblr-3040	704	36	columbia	columbia	PROPN
cblr-3040	704	37	business	business	PROPN
cblr-3040	704	38	la	la	PROPN
cblr-3040	704	39	w	w	PROPN
cblr-3040	704	40	review	review	NOUN
cblr-3040	704	41	congressional	congressional	ADJ
cblr-3040	704	42	testimony	testimony	NOUN
cblr-3040	704	43	the	the	DET
cblr-3040	704	44	chairman	chairman	NOUN
cblr-3040	704	45	of	of	ADP
cblr-3040	704	46	tiaa	tiaa	ADJ
cblr-3040	704	47	-	-	PUNCT
cblr-3040	704	48	cref	cref	NOUN
cblr-3040	704	49	used	use	VERB
cblr-3040	704	50	the	the	DET
cblr-3040	704	51	example	example	NOUN
cblr-3040	704	52	of	of	ADP
cblr-3040	704	53	a	a	DET
cblr-3040	704	54	company	company	NOUN
cblr-3040	704	55	issuing	issue	VERB
cblr-3040	704	56	options	option	NOUN
cblr-3040	704	57	for	for	ADP
cblr-3040	704	58	cash	cash	NOUN
cblr-3040	704	59	,	,	PUNCT
cblr-3040	704	60	and	and	CCONJ
cblr-3040	704	61	then	then	ADV
cblr-3040	704	62	paying	pay	VERB
cblr-3040	704	63	the	the	DET
cblr-3040	704	64	cash	cash	NOUN
cblr-3040	704	65	to	to	ADP
cblr-3040	704	66	employees	employee	NOUN
cblr-3040	704	67	as	as	ADP
cblr-3040	704	68	compensation	compensation	NOUN
cblr-3040	704	69	-clearly	-clearly	ADV
cblr-3040	704	70	resulting	result	VERB
cblr-3040	704	71	in	in	ADP
cblr-3040	704	72	the	the	DET
cblr-3040	704	73	recording	recording	NOUN
cblr-3040	704	74	of	of	ADP
cblr-3040	704	75	both	both	CCONJ
cblr-3040	704	76	a	a	DET
cblr-3040	704	77	company	company	NOUN
cblr-3040	704	78	cost	cost	NOUN
cblr-3040	704	79	and	and	CCONJ
cblr-3040	704	80	a	a	DET
cblr-3040	704	81	dilution	dilution	NOUN
cblr-3040	704	82	effect	effect	NOUN
cblr-3040	704	83	on	on	ADP
cblr-3040	704	84	shares	share	NOUN
cblr-3040	704	85	outstanding.2	outstanding.2	AUX
cblr-3040	704	86	3	3	NUM
cblr-3040	704	87	it	it	PRON
cblr-3040	704	88	is	be	AUX
cblr-3040	704	89	doubtful	doubtful	ADJ
cblr-3040	704	90	proponents	proponent	NOUN
cblr-3040	704	91	of	of	ADP
cblr-3040	704	92	golub	golub	PROPN
cblr-3040	704	93	's	's	PART
cblr-3040	704	94	position	position	NOUN
cblr-3040	704	95	would	would	AUX
cblr-3040	704	96	argue	argue	VERB
cblr-3040	704	97	that	that	SCONJ
cblr-3040	704	98	the	the	DET
cblr-3040	704	99	company	company	NOUN
cblr-3040	704	100	does	do	AUX
cblr-3040	704	101	not	not	PART
cblr-3040	704	102	have	have	VERB
cblr-3040	704	103	a	a	DET
cblr-3040	704	104	charge	charge	NOUN
cblr-3040	704	105	against	against	ADP
cblr-3040	704	106	earnings	earning	NOUN
cblr-3040	704	107	in	in	ADP
cblr-3040	704	108	this	this	DET
cblr-3040	704	109	case	case	NOUN
cblr-3040	704	110	,	,	PUNCT
cblr-3040	704	111	even	even	ADV
cblr-3040	704	112	though	though	SCONJ
cblr-3040	704	113	the	the	DET
cblr-3040	704	114	net	net	ADJ
cblr-3040	704	115	out	out	NOUN
cblr-3040	704	116	-	-	PUNCT
cblr-3040	704	117	of	of	ADP
cblr-3040	704	118	-	-	PUNCT
cblr-3040	704	119	pocket	pocket	NOUN
cblr-3040	704	120	cash	cash	NOUN
cblr-3040	704	121	cost	cost	NOUN
cblr-3040	704	122	to	to	ADP
cblr-3040	704	123	the	the	DET
cblr-3040	704	124	company	company	NOUN
cblr-3040	704	125	was	be	AUX
cblr-3040	704	126	zero	zero	NUM
cblr-3040	704	127	.	.	PUNCT
cblr-3040	705	1	in	in	ADP
cblr-3040	705	2	reality	reality	NOUN
cblr-3040	705	3	,	,	PUNCT
cblr-3040	705	4	when	when	SCONJ
cblr-3040	705	5	employee	employee	NOUN
cblr-3040	705	6	stock	stock	NOUN
cblr-3040	705	7	options	option	NOUN
cblr-3040	705	8	with	with	ADP
cblr-3040	705	9	value	value	NOUN
cblr-3040	705	10	are	be	AUX
cblr-3040	705	11	granted	grant	VERB
cblr-3040	705	12	there	there	PRON
cblr-3040	705	13	is	be	VERB
cblr-3040	705	14	both	both	PRON
cblr-3040	705	15	a	a	DET
cblr-3040	705	16	compensation	compensation	NOUN
cblr-3040	705	17	cost	cost	NOUN
cblr-3040	705	18	and	and	CCONJ
cblr-3040	705	19	a	a	DET
cblr-3040	705	20	dilution	dilution	NOUN
cblr-3040	705	21	of	of	ADP
cblr-3040	705	22	the	the	DET
cblr-3040	705	23	outstanding	outstanding	ADJ
cblr-3040	705	24	shares	share	NOUN
cblr-3040	705	25	.	.	PUNCT
cblr-3040	705	26	'24	'24	NUM
cblr-3040	705	27	the	the	DET
cblr-3040	705	28	logic	logic	NOUN
cblr-3040	705	29	in	in	ADP
cblr-3040	705	30	the	the	DET
cblr-3040	705	31	arguments	argument	NOUN
cblr-3040	705	32	of	of	ADP
cblr-3040	705	33	buffet	buffet	NOUN
cblr-3040	705	34	and	and	CCONJ
cblr-3040	705	35	biggs	biggs	PROPN
cblr-3040	705	36	is	be	AUX
cblr-3040	705	37	indeed	indeed	ADV
cblr-3040	705	38	inescapable	inescapable	ADJ
cblr-3040	705	39	.	.	PUNCT
cblr-3040	706	1	the	the	DET
cblr-3040	706	2	key	key	ADJ
cblr-3040	706	3	questions	question	NOUN
cblr-3040	706	4	should	should	AUX
cblr-3040	706	5	therefore	therefore	ADV
cblr-3040	706	6	be	be	AUX
cblr-3040	706	7	(	(	PUNCT
cblr-3040	706	8	i	i	NOUN
cblr-3040	706	9	)	)	PUNCT
cblr-3040	706	10	when	when	SCONJ
cblr-3040	706	11	will	will	AUX
cblr-3040	706	12	such	such	ADJ
cblr-3040	706	13	cost	cost	NOUN
cblr-3040	706	14	be	be	AUX
cblr-3040	706	15	recognized	recognize	VERB
cblr-3040	706	16	for	for	ADP
cblr-3040	706	17	tax	tax	NOUN
cblr-3040	706	18	and	and	CCONJ
cblr-3040	706	19	book	book	NOUN
cblr-3040	706	20	accounting	accounting	NOUN
cblr-3040	706	21	purposes	purpose	NOUN
cblr-3040	706	22	?	?	PUNCT
cblr-3040	706	23	,	,	PUNCT
cblr-3040	706	24	and	and	CCONJ
cblr-3040	706	25	(	(	PUNCT
cblr-3040	706	26	ii	ii	NOUN
cblr-3040	706	27	)	)	PUNCT
cblr-3040	706	28	how	how	SCONJ
cblr-3040	706	29	will	will	AUX
cblr-3040	706	30	the	the	DET
cblr-3040	706	31	amount	amount	NOUN
cblr-3040	706	32	of	of	ADP
cblr-3040	706	33	such	such	ADJ
cblr-3040	706	34	cost	cost	NOUN
cblr-3040	706	35	be	be	AUX
cblr-3040	706	36	determined	determine	VERB
cblr-3040	706	37	?	?	PUNCT
cblr-3040	707	1	the	the	DET
cblr-3040	707	2	answers	answer	NOUN
cblr-3040	707	3	under	under	ADP
cblr-3040	707	4	prevailing	prevail	VERB
cblr-3040	707	5	rules	rule	NOUN
cblr-3040	707	6	are	be	AUX
cblr-3040	707	7	not	not	PART
cblr-3040	707	8	as	as	ADV
cblr-3040	707	9	theoretically	theoretically	ADV
cblr-3040	707	10	pure	pure	ADJ
cblr-3040	707	11	as	as	ADP
cblr-3040	707	12	the	the	DET
cblr-3040	707	13	logic	logic	NOUN
cblr-3040	707	14	underlying	underlie	VERB
cblr-3040	707	15	these	these	DET
cblr-3040	707	16	questions	question	NOUN
cblr-3040	707	17	.	.	PUNCT
cblr-3040	708	1	2	2	X
cblr-3040	708	2	.	.	X
cblr-3040	708	3	federal	federal	ADJ
cblr-3040	708	4	income	income	NOUN
cblr-3040	708	5	tax	tax	NOUN
cblr-3040	708	6	consequences	consequence	NOUN
cblr-3040	708	7	under	under	ADP
cblr-3040	708	8	applicable	applicable	ADJ
cblr-3040	708	9	treasury	treasury	NOUN
cblr-3040	708	10	regulations	regulation	NOUN
cblr-3040	708	11	,	,	PUNCT
cblr-3040	708	12	and	and	CCONJ
cblr-3040	708	13	assuming	assume	VERB
cblr-3040	708	14	the	the	DET
cblr-3040	708	15	option	option	NOUN
cblr-3040	708	16	itself	itself	PRON
cblr-3040	708	17	did	do	AUX
cblr-3040	708	18	not	not	PART
cblr-3040	708	19	have	have	VERB
cblr-3040	708	20	a	a	DET
cblr-3040	708	21	"	"	PUNCT
cblr-3040	708	22	readily	readily	ADV
cblr-3040	708	23	ascertainable	ascertainable	ADJ
cblr-3040	708	24	fair	fair	ADJ
cblr-3040	708	25	market	market	NOUN
cblr-3040	708	26	value	value	NOUN
cblr-3040	708	27	"	"	PUNCT
cblr-3040	708	28	at	at	ADP
cblr-3040	708	29	the	the	DET
cblr-3040	708	30	time	time	NOUN
cblr-3040	708	31	it	it	PRON
cblr-3040	708	32	was	be	AUX
cblr-3040	708	33	granted	grant	VERB
cblr-3040	708	34	,	,	PUNCT
cblr-3040	708	35	when	when	SCONJ
cblr-3040	708	36	the	the	DET
cblr-3040	708	37	employee	employee	NOUN
cblr-3040	708	38	exercises	exercise	VERB
cblr-3040	708	39	the	the	DET
cblr-3040	708	40	option	option	NOUN
cblr-3040	708	41	in	in	ADP
cblr-3040	708	42	our	our	PRON
cblr-3040	708	43	example	example	NOUN
cblr-3040	708	44	,	,	PUNCT
cblr-3040	708	45	she	she	PRON
cblr-3040	708	46	recognizes	recognize	VERB
cblr-3040	708	47	$	$	SYM
cblr-3040	708	48	100,000	100,000	NUM
cblr-3040	708	49	of	of	ADP
cblr-3040	708	50	ordinary	ordinary	ADJ
cblr-3040	708	51	(	(	PUNCT
cblr-3040	708	52	compensation	compensation	NOUN
cblr-3040	708	53	)	)	PUNCT
cblr-3040	708	54	income	income	NOUN
cblr-3040	708	55	and	and	CCONJ
cblr-3040	708	56	the	the	DET
cblr-3040	708	57	company	company	NOUN
cblr-3040	708	58	receives	receive	VERB
cblr-3040	708	59	a	a	DET
cblr-3040	708	60	$	$	SYM
cblr-3040	708	61	100,000	100,000	NUM
cblr-3040	708	62	compensation	compensation	NOUN
cblr-3040	708	63	deduction	deduction	NOUN
cblr-3040	708	64	in	in	ADP
cblr-3040	708	65	computing	compute	VERB
cblr-3040	708	66	its	its	PRON
cblr-3040	708	67	federal	federal	ADJ
cblr-3040	708	68	income	income	NOUN
cblr-3040	708	69	tax	tax	NOUN
cblr-3040	708	70	liability.12	liability.12	NOUN
cblr-3040	708	71	the	the	DET
cblr-3040	708	72	income	income	NOUN
cblr-3040	708	73	tax	tax	NOUN
cblr-3040	708	74	approach	approach	NOUN
cblr-3040	708	75	acknowledges	acknowledge	VERB
cblr-3040	708	76	a	a	DET
cblr-3040	708	77	compensatory	compensatory	ADJ
cblr-3040	708	78	element	element	NOUN
cblr-3040	708	79	to	to	ADP
cblr-3040	708	80	the	the	DET
cblr-3040	708	81	transaction	transaction	NOUN
cblr-3040	708	82	123	123	NUM
cblr-3040	708	83	see	see	VERB
cblr-3040	708	84	corporate	corporate	ADJ
cblr-3040	708	85	governance	governance	NOUN
cblr-3040	708	86	and	and	CCONJ
cblr-3040	708	87	executive	executive	NOUN
cblr-3040	708	88	compensation	compensation	NOUN
cblr-3040	708	89	(	(	PUNCT
cblr-3040	708	90	written	write	VERB
cblr-3040	708	91	testimony	testimony	NOUN
cblr-3040	708	92	of	of	ADP
cblr-3040	708	93	john	john	PROPN
cblr-3040	708	94	h.	h.	PROPN
cblr-3040	708	95	biggs	biggs	PROPN
cblr-3040	708	96	)	)	PUNCT
cblr-3040	708	97	,	,	PUNCT
cblr-3040	708	98	supra	supra	PROPN
cblr-3040	708	99	note	note	NOUN
cblr-3040	708	100	6	6	NUM
cblr-3040	708	101	,	,	PUNCT
cblr-3040	708	102	at	at	ADP
cblr-3040	708	103	6	6	NUM
cblr-3040	708	104	(	(	PUNCT
cblr-3040	708	105	concluding	conclude	VERB
cblr-3040	708	106	"	"	PUNCT
cblr-3040	708	107	[	[	X
cblr-3040	708	108	w]hen	w]hen	ADV
cblr-3040	708	109	diluted	dilute	VERB
cblr-3040	708	110	earnings	earning	NOUN
cblr-3040	708	111	per	per	ADP
cblr-3040	708	112	share	share	NOUN
cblr-3040	708	113	is	be	AUX
cblr-3040	708	114	proposed	propose	VERB
cblr-3040	708	115	as	as	ADP
cblr-3040	708	116	a	a	DET
cblr-3040	708	117	solution	solution	NOUN
cblr-3040	708	118	for	for	ADP
cblr-3040	708	119	stock	stock	NOUN
cblr-3040	708	120	option	option	NOUN
cblr-3040	708	121	accounting	accounting	NOUN
cblr-3040	708	122	,	,	PUNCT
cblr-3040	708	123	it	it	PRON
cblr-3040	708	124	simply	simply	ADV
cblr-3040	708	125	is	be	AUX
cblr-3040	708	126	a	a	DET
cblr-3040	708	127	smokescreen	smokescreen	NOUN
cblr-3040	708	128	"	"	PUNCT
cblr-3040	708	129	)	)	PUNCT
cblr-3040	708	130	.	.	PUNCT
cblr-3040	709	1	124	124	NUM
cblr-3040	709	2	as	as	SCONJ
cblr-3040	709	3	biggs	biggs	PROPN
cblr-3040	709	4	observes	observe	VERB
cblr-3040	709	5	,	,	PUNCT
cblr-3040	709	6	"	"	PUNCT
cblr-3040	709	7	[	[	X
cblr-3040	709	8	b]oth	b]oth	PRON
cblr-3040	709	9	are	be	AUX
cblr-3040	709	10	important	important	ADJ
cblr-3040	709	11	measures	measure	NOUN
cblr-3040	709	12	to	to	ADP
cblr-3040	709	13	investors	investor	NOUN
cblr-3040	709	14	.	.	PUNCT
cblr-3040	709	15	"	"	PUNCT
cblr-3040	710	1	i	i	PRON
cblr-3040	710	2	d.	d.	PROPN
cblr-3040	710	3	125	125	NUM
cblr-3040	710	4	treas	treas	PROPN
cblr-3040	710	5	.	.	PUNCT
cblr-3040	711	1	reg	reg	PROPN
cblr-3040	711	2	.	.	PUNCT
cblr-3040	712	1	§	§	PROPN
cblr-3040	712	2	1.83	1.83	NUM
cblr-3040	712	3	-	-	SYM
cblr-3040	712	4	7	7	NUM
cblr-3040	712	5	(	(	PUNCT
cblr-3040	712	6	1978	1978	NUM
cblr-3040	712	7	)	)	PUNCT
cblr-3040	712	8	.	.	PUNCT
cblr-3040	713	1	for	for	ADP
cblr-3040	713	2	these	these	DET
cblr-3040	713	3	purposes	purpose	NOUN
cblr-3040	713	4	,	,	PUNCT
cblr-3040	713	5	the	the	DET
cblr-3040	713	6	treasury	treasury	PROPN
cblr-3040	713	7	regulations	regulation	NOUN
cblr-3040	713	8	severely	severely	ADV
cblr-3040	713	9	limit	limit	VERB
cblr-3040	713	10	the	the	DET
cblr-3040	713	11	circumstances	circumstance	NOUN
cblr-3040	713	12	in	in	ADP
cblr-3040	713	13	which	which	PRON
cblr-3040	713	14	the	the	DET
cblr-3040	713	15	option	option	NOUN
cblr-3040	713	16	will	will	AUX
cblr-3040	713	17	be	be	AUX
cblr-3040	713	18	deemed	deem	VERB
cblr-3040	713	19	to	to	PART
cblr-3040	713	20	be	be	AUX
cblr-3040	713	21	property	property	NOUN
cblr-3040	713	22	received	receive	VERB
cblr-3040	713	23	with	with	ADP
cblr-3040	713	24	a	a	DET
cblr-3040	713	25	"	"	PUNCT
cblr-3040	713	26	readily	readily	ADV
cblr-3040	713	27	ascertainable	ascertainable	ADJ
cblr-3040	713	28	fair	fair	ADJ
cblr-3040	713	29	market	market	NOUN
cblr-3040	713	30	value	value	NOUN
cblr-3040	713	31	"	"	PUNCT
cblr-3040	713	32	(	(	PUNCT
cblr-3040	713	33	essentially	essentially	ADV
cblr-3040	713	34	requiring	require	VERB
cblr-3040	713	35	that	that	SCONJ
cblr-3040	713	36	the	the	DET
cblr-3040	713	37	option	option	NOUN
cblr-3040	713	38	itself	itself	PRON
cblr-3040	713	39	be	be	AUX
cblr-3040	713	40	actively	actively	ADV
cblr-3040	713	41	traded	trade	VERB
cblr-3040	713	42	on	on	ADP
cblr-3040	713	43	an	an	DET
cblr-3040	713	44	established	establish	VERB
cblr-3040	713	45	market	market	NOUN
cblr-3040	713	46	or	or	CCONJ
cblr-3040	713	47	have	have	VERB
cblr-3040	713	48	other	other	ADJ
cblr-3040	713	49	unusual	unusual	ADJ
cblr-3040	713	50	characteristics	characteristic	NOUN
cblr-3040	713	51	permitting	permit	VERB
cblr-3040	713	52	ready	ready	ADJ
cblr-3040	713	53	valuation	valuation	NOUN
cblr-3040	713	54	)	)	PUNCT
cblr-3040	713	55	.	.	PUNCT
cblr-3040	714	1	[	[	X
cblr-3040	714	2	vol	vol	NOUN
cblr-3040	714	3	.	.	PUNCT
cblr-3040	714	4	2003	2003	NUM
cblr-3040	714	5	no	no	NOUN
cblr-3040	714	6	.	.	PUNCT
cblr-3040	715	1	1:35	1:35	NUM
cblr-3040	715	2	]	]	PUNCT
cblr-3040	715	3	stopping	stop	VERB
cblr-3040	715	4	enron	enron	PROPN
cblr-3040	715	5	end	end	NOUN
cblr-3040	715	6	-	-	PUNCT
cblr-3040	715	7	runs	run	NOUN
cblr-3040	715	8	and	and	CCONJ
cblr-3040	715	9	other	other	ADJ
cblr-3040	715	10	trick	trick	NOUN
cblr-3040	715	11	pla	pla	PROPN
cblr-3040	715	12	ys	ys	PROPN
cblr-3040	715	13	91	91	NUM
cblr-3040	715	14	and	and	CCONJ
cblr-3040	715	15	avoids	avoid	VERB
cblr-3040	715	16	thorny	thorny	ADJ
cblr-3040	715	17	valuation	valuation	NOUN
cblr-3040	715	18	issues	issue	NOUN
cblr-3040	715	19	by	by	ADP
cblr-3040	715	20	generally	generally	ADV
cblr-3040	715	21	postponing	postpone	VERB
cblr-3040	715	22	the	the	DET
cblr-3040	715	23	day	day	NOUN
cblr-3040	715	24	of	of	ADP
cblr-3040	715	25	reckoning	reckon	VERB
cblr-3040	715	26	until	until	SCONJ
cblr-3040	715	27	the	the	DET
cblr-3040	715	28	option	option	NOUN
cblr-3040	715	29	is	be	AUX
cblr-3040	715	30	exercised	exercise	VERB
cblr-3040	715	31	and	and	CCONJ
cblr-3040	715	32	the	the	DET
cblr-3040	715	33	"	"	PUNCT
cblr-3040	715	34	bargain	bargain	NOUN
cblr-3040	715	35	element	element	NOUN
cblr-3040	715	36	"	"	PUNCT
cblr-3040	715	37	can	can	AUX
cblr-3040	715	38	be	be	AUX
cblr-3040	715	39	clearly	clearly	ADV
cblr-3040	715	40	measured	measure	VERB
cblr-3040	715	41	.	.	PUNCT
cblr-3040	716	1	'26	'26	NUM
cblr-3040	716	2	this	this	DET
cblr-3040	716	3	regime	regime	NOUN
cblr-3040	716	4	may	may	AUX
cblr-3040	716	5	comport	comport	VERB
cblr-3040	716	6	nicely	nicely	ADV
cblr-3040	716	7	with	with	ADP
cblr-3040	716	8	the	the	DET
cblr-3040	716	9	certainty	certainty	NOUN
cblr-3040	716	10	sought	seek	VERB
cblr-3040	716	11	in	in	ADP
cblr-3040	716	12	the	the	DET
cblr-3040	716	13	126	126	NUM
cblr-3040	716	14	this	this	DET
cblr-3040	716	15	postponement	postponement	NOUN
cblr-3040	716	16	helps	help	VERB
cblr-3040	716	17	to	to	PART
cblr-3040	716	18	,	,	PUNCT
cblr-3040	716	19	among	among	ADP
cblr-3040	716	20	other	other	ADJ
cblr-3040	716	21	things	thing	NOUN
cblr-3040	716	22	,	,	PUNCT
cblr-3040	716	23	skirt	skirt	VERB
cblr-3040	716	24	the	the	DET
cblr-3040	716	25	difficult	difficult	ADJ
cblr-3040	716	26	issues	issue	NOUN
cblr-3040	716	27	which	which	PRON
cblr-3040	716	28	would	would	AUX
cblr-3040	716	29	be	be	AUX
cblr-3040	716	30	encountered	encounter	VERB
cblr-3040	716	31	in	in	ADP
cblr-3040	716	32	trying	try	VERB
cblr-3040	716	33	to	to	PART
cblr-3040	716	34	take	take	VERB
cblr-3040	716	35	into	into	ADP
cblr-3040	716	36	account	account	NOUN
cblr-3040	716	37	guesses	guess	NOUN
cblr-3040	716	38	as	as	ADP
cblr-3040	716	39	to	to	ADP
cblr-3040	716	40	the	the	DET
cblr-3040	716	41	volatility	volatility	NOUN
cblr-3040	716	42	of	of	ADP
cblr-3040	716	43	the	the	DET
cblr-3040	716	44	stock	stock	NOUN
cblr-3040	716	45	and	and	CCONJ
cblr-3040	716	46	other	other	ADJ
cblr-3040	716	47	relevant	relevant	ADJ
cblr-3040	716	48	factors	factor	NOUN
cblr-3040	716	49	which	which	PRON
cblr-3040	716	50	might	might	AUX
cblr-3040	716	51	apply	apply	VERB
cblr-3040	716	52	in	in	ADP
cblr-3040	716	53	valuing	value	VERB
cblr-3040	716	54	a	a	DET
cblr-3040	716	55	particular	particular	ADJ
cblr-3040	716	56	option	option	NOUN
cblr-3040	716	57	prior	prior	ADV
cblr-3040	716	58	to	to	ADP
cblr-3040	716	59	its	its	PRON
cblr-3040	716	60	exercise	exercise	NOUN
cblr-3040	716	61	.	.	PUNCT
cblr-3040	717	1	see	see	VERB
cblr-3040	717	2	infra	infra	NOUN
cblr-3040	717	3	,	,	PUNCT
cblr-3040	717	4	note	note	VERB
cblr-3040	717	5	129	129	NUM
cblr-3040	717	6	(	(	PUNCT
cblr-3040	717	7	discussing	discuss	VERB
cblr-3040	717	8	such	such	ADJ
cblr-3040	717	9	factors	factor	NOUN
cblr-3040	717	10	)	)	PUNCT
cblr-3040	717	11	.	.	PUNCT
cblr-3040	718	1	however	however	ADV
cblr-3040	718	2	,	,	PUNCT
cblr-3040	718	3	the	the	DET
cblr-3040	718	4	wait	wait	NOUN
cblr-3040	718	5	and	and	CCONJ
cblr-3040	718	6	see	see	VERB
cblr-3040	718	7	approach	approach	NOUN
cblr-3040	718	8	adopted	adopt	VERB
cblr-3040	718	9	by	by	ADP
cblr-3040	718	10	treas	treas	PROPN
cblr-3040	718	11	.	.	PUNCT
cblr-3040	719	1	reg	reg	PROPN
cblr-3040	719	2	.	.	PUNCT
cblr-3040	720	1	§	§	PROPN
cblr-3040	720	2	1.83	1.83	NUM
cblr-3040	720	3	-	-	SYM
cblr-3040	720	4	7	7	NUM
cblr-3040	720	5	is	be	AUX
cblr-3040	720	6	a	a	DET
cblr-3040	720	7	deviation	deviation	NOUN
cblr-3040	720	8	from	from	ADP
cblr-3040	720	9	the	the	DET
cblr-3040	720	10	general	general	ADJ
cblr-3040	720	11	rule	rule	NOUN
cblr-3040	720	12	in	in	ADP
cblr-3040	720	13	the	the	DET
cblr-3040	720	14	federal	federal	ADJ
cblr-3040	720	15	income	income	NOUN
cblr-3040	720	16	tax	tax	NOUN
cblr-3040	720	17	law	law	NOUN
cblr-3040	720	18	that	that	PRON
cblr-3040	720	19	upon	upon	SCONJ
cblr-3040	720	20	the	the	DET
cblr-3040	720	21	receipt	receipt	NOUN
cblr-3040	720	22	of	of	ADP
cblr-3040	720	23	property	property	NOUN
cblr-3040	720	24	as	as	ADP
cblr-3040	720	25	compensation	compensation	NOUN
cblr-3040	720	26	for	for	ADP
cblr-3040	720	27	the	the	DET
cblr-3040	720	28	performance	performance	NOUN
cblr-3040	720	29	of	of	ADP
cblr-3040	720	30	services	service	NOUN
cblr-3040	720	31	the	the	DET
cblr-3040	720	32	service	service	NOUN
cblr-3040	720	33	provider	provider	NOUN
cblr-3040	720	34	immediately	immediately	ADV
cblr-3040	720	35	recognizes	recognize	VERB
cblr-3040	720	36	income	income	NOUN
cblr-3040	720	37	in	in	ADP
cblr-3040	720	38	the	the	DET
cblr-3040	720	39	amount	amount	NOUN
cblr-3040	720	40	of	of	ADP
cblr-3040	720	41	the	the	DET
cblr-3040	720	42	fair	fair	ADJ
cblr-3040	720	43	market	market	NOUN
cblr-3040	720	44	value	value	NOUN
cblr-3040	720	45	of	of	ADP
cblr-3040	720	46	the	the	DET
cblr-3040	720	47	property	property	NOUN
cblr-3040	720	48	received	receive	VERB
cblr-3040	720	49	.	.	PUNCT
cblr-3040	721	1	see	see	VERB
cblr-3040	721	2	treas	treas	PROPN
cblr-3040	721	3	.	.	PUNCT
cblr-3040	722	1	reg	reg	PROPN
cblr-3040	722	2	.	.	PUNCT
cblr-3040	723	1	§	§	PROPN
cblr-3040	723	2	1.61	1.61	NUM
cblr-3040	723	3	-	-	NUM
cblr-3040	723	4	2(d	2(d	NUM
cblr-3040	723	5	)	)	PUNCT
cblr-3040	723	6	(	(	PUNCT
cblr-3040	723	7	as	as	SCONJ
cblr-3040	723	8	amended	amend	VERB
cblr-3040	723	9	in	in	ADP
cblr-3040	723	10	1995	1995	NUM
cblr-3040	723	11	)	)	PUNCT
cblr-3040	723	12	.	.	PUNCT
cblr-3040	724	1	it	it	PRON
cblr-3040	724	2	is	be	AUX
cblr-3040	724	3	not	not	PART
cblr-3040	724	4	,	,	PUNCT
cblr-3040	724	5	however	however	ADV
cblr-3040	724	6	,	,	PUNCT
cblr-3040	724	7	an	an	DET
cblr-3040	724	8	unprecedented	unprecedented	ADJ
cblr-3040	724	9	deviation	deviation	NOUN
cblr-3040	724	10	from	from	ADP
cblr-3040	724	11	that	that	DET
cblr-3040	724	12	basic	basic	ADJ
cblr-3040	724	13	rule	rule	NOUN
cblr-3040	724	14	in	in	ADP
cblr-3040	724	15	the	the	DET
cblr-3040	724	16	face	face	NOUN
cblr-3040	724	17	of	of	ADP
cblr-3040	724	18	difficult	difficult	ADJ
cblr-3040	724	19	valuation	valuation	NOUN
cblr-3040	724	20	problems	problem	NOUN
cblr-3040	724	21	.	.	PUNCT
cblr-3040	725	1	for	for	ADP
cblr-3040	725	2	example	example	NOUN
cblr-3040	725	3	,	,	PUNCT
cblr-3040	725	4	in	in	ADP
cblr-3040	725	5	a	a	DET
cblr-3040	725	6	particularly	particularly	ADV
cblr-3040	725	7	troublesome	troublesome	ADJ
cblr-3040	725	8	area	area	NOUN
cblr-3040	725	9	of	of	ADP
cblr-3040	725	10	the	the	DET
cblr-3040	725	11	tax	tax	NOUN
cblr-3040	725	12	law	law	NOUN
cblr-3040	725	13	,	,	PUNCT
cblr-3040	725	14	the	the	DET
cblr-3040	725	15	taxation	taxation	NOUN
cblr-3040	725	16	of	of	ADP
cblr-3040	725	17	the	the	DET
cblr-3040	725	18	receipt	receipt	NOUN
cblr-3040	725	19	of	of	ADP
cblr-3040	725	20	a	a	DET
cblr-3040	725	21	"	"	PUNCT
cblr-3040	725	22	profits	profit	NOUN
cblr-3040	725	23	"	"	PUNCT
cblr-3040	725	24	interest	interest	NOUN
cblr-3040	725	25	in	in	ADP
cblr-3040	725	26	a	a	DET
cblr-3040	725	27	partnership	partnership	NOUN
cblr-3040	725	28	in	in	ADP
cblr-3040	725	29	exchange	exchange	NOUN
cblr-3040	725	30	for	for	ADP
cblr-3040	725	31	services	service	NOUN
cblr-3040	725	32	is	be	AUX
cblr-3040	725	33	generally	generally	ADV
cblr-3040	725	34	not	not	PART
cblr-3040	725	35	an	an	DET
cblr-3040	725	36	immediate	immediate	ADJ
cblr-3040	725	37	recognition	recognition	NOUN
cblr-3040	725	38	event	event	NOUN
cblr-3040	725	39	if	if	SCONJ
cblr-3040	725	40	the	the	DET
cblr-3040	725	41	profits	profit	NOUN
cblr-3040	725	42	interest	interest	NOUN
cblr-3040	725	43	is	be	AUX
cblr-3040	725	44	of	of	ADP
cblr-3040	725	45	speculative	speculative	ADJ
cblr-3040	725	46	(	(	PUNCT
cblr-3040	725	47	or	or	CCONJ
cblr-3040	725	48	at	at	ADP
cblr-3040	725	49	least	least	ADJ
cblr-3040	725	50	not	not	PART
cblr-3040	725	51	readily	readily	ADV
cblr-3040	725	52	ascertainable	ascertainable	ADJ
cblr-3040	725	53	)	)	PUNCT
cblr-3040	725	54	value	value	NOUN
cblr-3040	725	55	.	.	PUNCT
cblr-3040	726	1	see	see	VERB
cblr-3040	726	2	rev	rev	PROPN
cblr-3040	726	3	.	.	PROPN
cblr-3040	726	4	proc	proc	PROPN
cblr-3040	726	5	.	.	PUNCT
cblr-3040	727	1	93	93	NUM
cblr-3040	727	2	-	-	SYM
cblr-3040	727	3	27	27	NUM
cblr-3040	727	4	,	,	PUNCT
cblr-3040	727	5	1993	1993	NUM
cblr-3040	727	6	-	-	SYM
cblr-3040	727	7	2	2	NUM
cblr-3040	727	8	c.b	c.b	PROPN
cblr-3040	727	9	.	.	PROPN
cblr-3040	727	10	343	343	NUM
cblr-3040	727	11	,	,	PUNCT
cblr-3040	727	12	as	as	SCONJ
cblr-3040	727	13	amplified	amplify	VERB
cblr-3040	727	14	by	by	ADP
cblr-3040	727	15	rev	rev	PROPN
cblr-3040	727	16	.	.	PROPN
cblr-3040	727	17	proc	proc	PROPN
cblr-3040	727	18	.	.	PUNCT
cblr-3040	728	1	2001	2001	NUM
cblr-3040	728	2	-	-	SYM
cblr-3040	728	3	43	43	NUM
cblr-3040	728	4	,	,	PUNCT
cblr-3040	728	5	2001	2001	NUM
cblr-3040	728	6	-	-	SYM
cblr-3040	728	7	34	34	NUM
cblr-3040	728	8	i.r.b	i.r.b	NOUN
cblr-3040	728	9	.	.	PUNCT
cblr-3040	728	10	191	191	NUM
cblr-3040	728	11	;	;	PUNCT
cblr-3040	728	12	william	william	PROPN
cblr-3040	728	13	s.	s.	PROPN
cblr-3040	728	14	mckee	mckee	PROPN
cblr-3040	728	15	,	,	PUNCT
cblr-3040	728	16	william	william	PROPN
cblr-3040	728	17	f.	f.	PROPN
cblr-3040	728	18	nelson	nelson	PROPN
cblr-3040	728	19	&	&	CCONJ
cblr-3040	728	20	robert	robert	PROPN
cblr-3040	728	21	l.	l.	PROPN
cblr-3040	728	22	whitmire	whitmire	PROPN
cblr-3040	728	23	,	,	PUNCT
cblr-3040	728	24	federal	federal	ADJ
cblr-3040	728	25	taxation	taxation	NOUN
cblr-3040	728	26	of	of	ADP
cblr-3040	728	27	partnerships	partnership	NOUN
cblr-3040	728	28	and	and	CCONJ
cblr-3040	728	29	partners	partner	NOUN
cblr-3040	728	30	ch	ch	PROPN
cblr-3040	728	31	.	.	PROPN
cblr-3040	728	32	5	5	NUM
cblr-3040	728	33	(	(	PUNCT
cblr-3040	728	34	3d	3d	NUM
cblr-3040	728	35	ed	ed	NOUN
cblr-3040	728	36	.	.	PROPN
cblr-3040	728	37	1997	1997	NUM
cblr-3040	728	38	)	)	PUNCT
cblr-3040	728	39	.	.	PUNCT
cblr-3040	729	1	moreover	moreover	ADV
cblr-3040	729	2	,	,	PUNCT
cblr-3040	729	3	i.r.c	i.r.c	NOUN
cblr-3040	729	4	.	.	PUNCT
cblr-3040	729	5	section	section	PROPN
cblr-3040	729	6	83	83	NUM
cblr-3040	729	7	,	,	PUNCT
cblr-3040	729	8	in	in	ADP
cblr-3040	729	9	general	general	ADJ
cblr-3040	729	10	,	,	PUNCT
cblr-3040	729	11	deviates	deviate	VERB
cblr-3040	729	12	from	from	ADP
cblr-3040	729	13	the	the	DET
cblr-3040	729	14	basic	basic	ADJ
cblr-3040	729	15	rule	rule	NOUN
cblr-3040	729	16	by	by	ADP
cblr-3040	729	17	postponing	postpone	VERB
cblr-3040	729	18	the	the	DET
cblr-3040	729	19	recognition	recognition	NOUN
cblr-3040	729	20	of	of	ADP
cblr-3040	729	21	income	income	NOUN
cblr-3040	729	22	(	(	PUNCT
cblr-3040	729	23	and	and	CCONJ
cblr-3040	729	24	the	the	DET
cblr-3040	729	25	employer	employer	NOUN
cblr-3040	729	26	's	's	PART
cblr-3040	729	27	deduction	deduction	NOUN
cblr-3040	729	28	)	)	PUNCT
cblr-3040	729	29	where	where	SCONJ
cblr-3040	729	30	the	the	DET
cblr-3040	729	31	property	property	NOUN
cblr-3040	729	32	received	receive	VERB
cblr-3040	729	33	for	for	ADP
cblr-3040	729	34	services	service	NOUN
cblr-3040	729	35	is	be	AUX
cblr-3040	729	36	"	"	PUNCT
cblr-3040	729	37	non	non	ADJ
cblr-3040	729	38	-	-	ADJ
cblr-3040	729	39	transferable	transferable	ADJ
cblr-3040	729	40	and	and	CCONJ
cblr-3040	729	41	subject	subject	ADJ
cblr-3040	729	42	to	to	ADP
cblr-3040	729	43	a	a	DET
cblr-3040	729	44	substantial	substantial	ADJ
cblr-3040	729	45	risk	risk	NOUN
cblr-3040	729	46	of	of	ADP
cblr-3040	729	47	forfeiture	forfeiture	NOUN
cblr-3040	729	48	.	.	PUNCT
cblr-3040	729	49	"	"	PUNCT
cblr-3040	729	50	i.r.c	i.r.c	NOUN
cblr-3040	729	51	.	.	PUNCT
cblr-3040	730	1	§	§	PROPN
cblr-3040	730	2	§	§	PROPN
cblr-3040	730	3	83(a	83(a	NUM
cblr-3040	730	4	)	)	PUNCT
cblr-3040	730	5	,	,	PUNCT
cblr-3040	730	6	(	(	PUNCT
cblr-3040	730	7	h	h	NOUN
cblr-3040	730	8	)	)	PUNCT
cblr-3040	730	9	(	(	PUNCT
cblr-3040	730	10	2002	2002	NUM
cblr-3040	730	11	)	)	PUNCT
cblr-3040	730	12	.	.	PUNCT
cblr-3040	731	1	an	an	DET
cblr-3040	731	2	exception	exception	NOUN
cblr-3040	731	3	to	to	ADP
cblr-3040	731	4	the	the	DET
cblr-3040	731	5	general	general	ADJ
cblr-3040	731	6	rules	rule	NOUN
cblr-3040	731	7	on	on	ADP
cblr-3040	731	8	the	the	DET
cblr-3040	731	9	valuation	valuation	NOUN
cblr-3040	731	10	and	and	CCONJ
cblr-3040	731	11	income	income	NOUN
cblr-3040	731	12	and	and	CCONJ
cblr-3040	731	13	deduction	deduction	NOUN
cblr-3040	731	14	recognition	recognition	NOUN
cblr-3040	731	15	aspects	aspect	NOUN
cblr-3040	731	16	of	of	ADP
cblr-3040	731	17	nonqualified	nonqualified	ADJ
cblr-3040	731	18	employee	employee	NOUN
cblr-3040	731	19	stock	stock	NOUN
cblr-3040	731	20	options	option	NOUN
cblr-3040	731	21	can	can	AUX
cblr-3040	731	22	occur	occur	VERB
cblr-3040	731	23	in	in	ADP
cblr-3040	731	24	the	the	DET
cblr-3040	731	25	context	context	NOUN
cblr-3040	731	26	of	of	ADP
cblr-3040	731	27	"	"	PUNCT
cblr-3040	731	28	golden	golden	ADJ
cblr-3040	731	29	parachute	parachute	NOUN
cblr-3040	731	30	payments	payment	NOUN
cblr-3040	731	31	"	"	PUNCT
cblr-3040	731	32	addressed	address	VERB
cblr-3040	731	33	by	by	ADP
cblr-3040	731	34	i.r.c	i.r.c	NOUN
cblr-3040	731	35	.	.	PUNCT
cblr-3040	732	1	§	§	PROPN
cblr-3040	732	2	280	280	NUM
cblr-3040	732	3	g	g	NOUN
cblr-3040	732	4	(	(	PUNCT
cblr-3040	732	5	2002	2002	NUM
cblr-3040	732	6	)	)	PUNCT
cblr-3040	732	7	.	.	PUNCT
cblr-3040	733	1	see	see	VERB
cblr-3040	733	2	rev	rev	PROPN
cblr-3040	733	3	.	.	PROPN
cblr-3040	733	4	proc	proc	PROPN
cblr-3040	733	5	.	.	PUNCT
cblr-3040	734	1	2002	2002	NUM
cblr-3040	734	2	-	-	SYM
cblr-3040	734	3	13	13	NUM
cblr-3040	734	4	,	,	PUNCT
cblr-3040	734	5	2002	2002	NUM
cblr-3040	734	6	-	-	SYM
cblr-3040	734	7	8	8	NUM
cblr-3040	734	8	i.r.b	i.r.b	NOUN
cblr-3040	734	9	.	.	PUNCT
cblr-3040	735	1	549	549	NUM
cblr-3040	735	2	,	,	PUNCT
cblr-3040	735	3	as	as	SCONJ
cblr-3040	735	4	modified	modify	VERB
cblr-3040	735	5	by	by	ADP
cblr-3040	735	6	rev	rev	PROPN
cblr-3040	735	7	.	.	PROPN
cblr-3040	735	8	proc	proc	PROPN
cblr-3040	735	9	.	.	PUNCT
cblr-3040	736	1	2002	2002	NUM
cblr-3040	736	2	-	-	SYM
cblr-3040	736	3	45	45	NUM
cblr-3040	736	4	,	,	PUNCT
cblr-3040	736	5	2002	2002	NUM
cblr-3040	736	6	-	-	SYM
cblr-3040	736	7	27	27	NUM
cblr-3040	736	8	i.r.b	i.r.b	NOUN
cblr-3040	736	9	.	.	PUNCT
cblr-3040	737	1	40	40	NUM
cblr-3040	737	2	(	(	PUNCT
cblr-3040	737	3	containing	contain	VERB
cblr-3040	737	4	valuation	valuation	NOUN
cblr-3040	737	5	guidance	guidance	NOUN
cblr-3040	737	6	in	in	ADP
cblr-3040	737	7	the	the	DET
cblr-3040	737	8	context	context	NOUN
cblr-3040	737	9	of	of	ADP
cblr-3040	737	10	recognition	recognition	NOUN
cblr-3040	737	11	events	event	NOUN
cblr-3040	737	12	upon	upon	SCONJ
cblr-3040	737	13	certain	certain	ADJ
cblr-3040	737	14	arrangements	arrangement	NOUN
cblr-3040	737	15	in	in	ADP
cblr-3040	737	16	corporate	corporate	ADJ
cblr-3040	737	17	change	change	NOUN
cblr-3040	737	18	in	in	ADP
cblr-3040	737	19	control	control	NOUN
cblr-3040	737	20	contexts	contexts	NOUN
cblr-3040	737	21	)	)	PUNCT
cblr-3040	737	22	.	.	PUNCT
cblr-3040	738	1	and	and	CCONJ
cblr-3040	738	2	,	,	PUNCT
cblr-3040	738	3	apart	apart	ADV
cblr-3040	738	4	from	from	ADP
cblr-3040	738	5	income	income	NOUN
cblr-3040	738	6	tax	tax	NOUN
cblr-3040	738	7	aspects	aspect	NOUN
cblr-3040	738	8	,	,	PUNCT
cblr-3040	738	9	the	the	DET
cblr-3040	738	10	federal	federal	ADJ
cblr-3040	738	11	gift	gift	NOUN
cblr-3040	738	12	and	and	CCONJ
cblr-3040	738	13	estate	estate	NOUN
cblr-3040	738	14	tax	tax	NOUN
cblr-3040	738	15	law	law	NOUN
cblr-3040	738	16	may	may	AUX
cblr-3040	738	17	require	require	VERB
cblr-3040	738	18	valuation	valuation	NOUN
cblr-3040	738	19	of	of	ADP
cblr-3040	738	20	nonqualified	nonqualified	ADJ
cblr-3040	738	21	compensatory	compensatory	ADJ
cblr-3040	738	22	stock	stock	NOUN
cblr-3040	738	23	options	option	NOUN
cblr-3040	738	24	upon	upon	SCONJ
cblr-3040	738	25	certain	certain	ADJ
cblr-3040	738	26	completed	complete	VERB
cblr-3040	738	27	gifts	gift	NOUN
cblr-3040	738	28	of	of	ADP
cblr-3040	738	29	such	such	ADJ
cblr-3040	738	30	options	option	NOUN
cblr-3040	738	31	.	.	PUNCT
cblr-3040	739	1	see	see	AUX
cblr-3040	739	2	rev	rev	PROPN
cblr-3040	739	3	.	.	PROPN
cblr-3040	740	1	rul	rul	NOUN
cblr-3040	740	2	.	.	PUNCT
cblr-3040	741	1	98	98	NUM
cblr-3040	741	2	-	-	SYM
cblr-3040	741	3	21	21	NUM
cblr-3040	741	4	,	,	PUNCT
cblr-3040	741	5	1998	1998	NUM
cblr-3040	741	6	-	-	SYM
cblr-3040	741	7	1	1	NUM
cblr-3040	741	8	c.b	c.b	PROPN
cblr-3040	741	9	.	.	PROPN
cblr-3040	741	10	975	975	NUM
cblr-3040	741	11	(	(	PUNCT
cblr-3040	741	12	holding	hold	VERB
cblr-3040	741	13	that	that	SCONJ
cblr-3040	741	14	"	"	PUNCT
cblr-3040	741	15	the	the	DET
cblr-3040	741	16	transfer	transfer	NOUN
cblr-3040	741	17	,	,	PUNCT
cblr-3040	741	18	to	to	ADP
cblr-3040	741	19	a	a	DET
cblr-3040	741	20	family	family	NOUN
cblr-3040	741	21	member	member	NOUN
cblr-3040	741	22	,	,	PUNCT
cblr-3040	741	23	for	for	ADP
cblr-3040	741	24	no	no	DET
cblr-3040	741	25	consideration	consideration	NOUN
cblr-3040	741	26	,	,	PUNCT
cblr-3040	741	27	of	of	ADP
cblr-3040	741	28	a	a	DET
cblr-3040	741	29	nonstatutory	nonstatutory	ADJ
cblr-3040	741	30	stock	stock	NOUN
cblr-3040	741	31	option	option	NOUN
cblr-3040	741	32	,	,	PUNCT
cblr-3040	741	33	is	be	AUX
cblr-3040	741	34	a	a	DET
cblr-3040	741	35	completed	complete	VERB
cblr-3040	741	36	gift	gift	NOUN
cblr-3040	741	37	...	...	PUNCT
cblr-3040	741	38	on	on	ADP
cblr-3040	741	39	the	the	DET
cblr-3040	741	40	later	later	NOUN
cblr-3040	741	41	of	of	ADP
cblr-3040	741	42	(	(	PUNCT
cblr-3040	741	43	i	i	NOUN
cblr-3040	741	44	)	)	PUNCT
cblr-3040	741	45	the	the	DET
cblr-3040	741	46	transfer	transfer	NOUN
cblr-3040	741	47	or	or	CCONJ
cblr-3040	741	48	(	(	PUNCT
cblr-3040	741	49	ii	ii	NOUN
cblr-3040	741	50	)	)	PUNCT
cblr-3040	741	51	the	the	DET
cblr-3040	741	52	time	time	NOUN
cblr-3040	741	53	when	when	SCONJ
cblr-3040	741	54	the	the	DET
cblr-3040	741	55	donee	donee	NOUN
cblr-3040	741	56	's	's	PART
cblr-3040	741	57	right	right	NOUN
cblr-3040	741	58	to	to	PART
cblr-3040	741	59	exercise	exercise	VERB
cblr-3040	741	60	the	the	DET
cblr-3040	741	61	option	option	NOUN
cblr-3040	741	62	is	be	AUX
cblr-3040	741	63	no	no	ADV
cblr-3040	741	64	longer	long	ADV
cblr-3040	741	65	conditioned	condition	VERB
cblr-3040	741	66	on	on	ADP
cblr-3040	741	67	the	the	DET
cblr-3040	741	68	performance	performance	NOUN
cblr-3040	741	69	of	of	ADP
cblr-3040	741	70	services	service	NOUN
cblr-3040	741	71	by	by	ADP
cblr-3040	741	72	the	the	DET
cblr-3040	741	73	transferor	transferor	NOUN
cblr-3040	741	74	"	"	PUNCT
cblr-3040	741	75	)	)	PUNCT
cblr-3040	741	76	;	;	PUNCT
cblr-3040	741	77	rev	rev	PROPN
cblr-3040	741	78	.	.	PROPN
cblr-3040	741	79	proc	proc	PROPN
cblr-3040	741	80	.	.	PUNCT
cblr-3040	742	1	98	98	NUM
cblr-3040	742	2	-	-	SYM
cblr-3040	742	3	34	34	NUM
cblr-3040	742	4	,	,	PUNCT
cblr-3040	742	5	1998	1998	NUM
cblr-3040	742	6	-	-	SYM
cblr-3040	742	7	1	1	NUM
cblr-3040	742	8	c.b	c.b	PROPN
cblr-3040	742	9	.	.	PROPN
cblr-3040	742	10	983	983	NUM
cblr-3040	742	11	(	(	PUNCT
cblr-3040	742	12	necessitating	necessitate	VERB
cblr-3040	742	13	valuation	valuation	NOUN
cblr-3040	742	14	under	under	ADP
cblr-3040	742	15	multi	multi	ADJ
cblr-3040	742	16	-	-	ADJ
cblr-3040	742	17	factored	factored	ADJ
cblr-3040	742	18	fair	fair	ADJ
cblr-3040	742	19	value	value	NOUN
cblr-3040	742	20	principles	principle	NOUN
cblr-3040	742	21	in	in	ADP
cblr-3040	742	22	certain	certain	ADJ
cblr-3040	742	23	transfer	transfer	NOUN
cblr-3040	742	24	tax	tax	NOUN
cblr-3040	742	25	situations	situation	NOUN
cblr-3040	742	26	)	)	PUNCT
cblr-3040	742	27	.	.	PUNCT
cblr-3040	743	1	columbia	columbia	PROPN
cblr-3040	743	2	business	business	PROPN
cblr-3040	743	3	la	la	PROPN
cblr-3040	743	4	w	w	PROPN
cblr-3040	743	5	review	review	PROPN
cblr-3040	743	6	administration	administration	NOUN
cblr-3040	743	7	of	of	ADP
cblr-3040	743	8	the	the	DET
cblr-3040	743	9	income	income	NOUN
cblr-3040	743	10	tax	tax	NOUN
cblr-3040	743	11	system,127	system,127	PROPN
cblr-3040	743	12	but	but	CCONJ
cblr-3040	743	13	its	its	PRON
cblr-3040	743	14	simplicity	simplicity	NOUN
cblr-3040	743	15	may	may	AUX
cblr-3040	743	16	create	create	VERB
cblr-3040	743	17	an	an	DET
cblr-3040	743	18	artificial	artificial	ADJ
cblr-3040	743	19	and	and	CCONJ
cblr-3040	743	20	unrealistic	unrealistic	ADJ
cblr-3040	743	21	picture	picture	NOUN
cblr-3040	743	22	of	of	ADP
cblr-3040	743	23	the	the	DET
cblr-3040	743	24	amount	amount	NOUN
cblr-3040	743	25	and	and	CCONJ
cblr-3040	743	26	timing	timing	NOUN
cblr-3040	743	27	of	of	ADP
cblr-3040	743	28	the	the	DET
cblr-3040	743	29	compensation	compensation	NOUN
cblr-3040	743	30	involved	involve	VERB
cblr-3040	743	31	.	.	PUNCT
cblr-3040	744	1	the	the	DET
cblr-3040	744	2	approach	approach	NOUN
cblr-3040	744	3	taken	take	VERB
cblr-3040	744	4	to	to	ADP
cblr-3040	744	5	most	most	ADJ
cblr-3040	744	6	of	of	ADP
cblr-3040	744	7	these	these	DET
cblr-3040	744	8	options	option	NOUN
cblr-3040	744	9	under	under	ADP
cblr-3040	744	10	the	the	DET
cblr-3040	744	11	treasury	treasury	NOUN
cblr-3040	744	12	regulations	regulation	NOUN
cblr-3040	744	13	effectively	effectively	ADV
cblr-3040	744	14	allows	allow	VERB
cblr-3040	744	15	the	the	DET
cblr-3040	744	16	measurement	measurement	NOUN
cblr-3040	744	17	of	of	ADP
cblr-3040	744	18	the	the	DET
cblr-3040	744	19	compensation	compensation	NOUN
cblr-3040	744	20	income	income	NOUN
cblr-3040	744	21	to	to	PART
cblr-3040	744	22	be	be	AUX
cblr-3040	744	23	based	base	VERB
cblr-3040	744	24	on	on	ADP
cblr-3040	744	25	changes	change	NOUN
cblr-3040	744	26	to	to	ADP
cblr-3040	744	27	the	the	DET
cblr-3040	744	28	market	market	NOUN
cblr-3040	744	29	value	value	NOUN
cblr-3040	744	30	of	of	ADP
cblr-3040	744	31	the	the	DET
cblr-3040	744	32	underlying	underlie	VERB
cblr-3040	744	33	stock	stock	NOUN
cblr-3040	744	34	occurring	occur	VERB
cblr-3040	744	35	after	after	ADP
cblr-3040	744	36	the	the	DET
cblr-3040	744	37	grant	grant	NOUN
cblr-3040	744	38	of	of	ADP
cblr-3040	744	39	the	the	DET
cblr-3040	744	40	option	option	NOUN
cblr-3040	744	41	,	,	PUNCT
cblr-3040	744	42	rather	rather	ADV
cblr-3040	744	43	than	than	ADP
cblr-3040	744	44	on	on	ADP
cblr-3040	744	45	the	the	DET
cblr-3040	744	46	value	value	NOUN
cblr-3040	744	47	of	of	ADP
cblr-3040	744	48	the	the	DET
cblr-3040	744	49	services	service	NOUN
cblr-3040	744	50	performed	perform	VERB
cblr-3040	744	51	as	as	ADP
cblr-3040	744	52	determined	determine	VERB
cblr-3040	744	53	at	at	ADP
cblr-3040	744	54	the	the	DET
cblr-3040	744	55	time	time	NOUN
cblr-3040	744	56	the	the	DET
cblr-3040	744	57	compensation	compensation	NOUN
cblr-3040	744	58	(	(	PUNCT
cblr-3040	744	59	in	in	ADP
cblr-3040	744	60	the	the	DET
cblr-3040	744	61	form	form	NOUN
cblr-3040	744	62	of	of	ADP
cblr-3040	744	63	the	the	DET
cblr-3040	744	64	option	option	NOUN
cblr-3040	744	65	)	)	PUNCT
cblr-3040	744	66	is	be	AUX
cblr-3040	744	67	paid	pay	VERB
cblr-3040	744	68	.	.	PUNCT
cblr-3040	745	1	the	the	DET
cblr-3040	745	2	resulting	result	VERB
cblr-3040	745	3	enormous	enormous	ADJ
cblr-3040	745	4	tax	tax	NOUN
cblr-3040	745	5	deductions	deduction	NOUN
cblr-3040	745	6	for	for	ADP
cblr-3040	745	7	the	the	DET
cblr-3040	745	8	bargain	bargain	NOUN
cblr-3040	745	9	element	element	NOUN
cblr-3040	745	10	of	of	ADP
cblr-3040	745	11	nonqualified	nonqualified	ADJ
cblr-3040	745	12	employee	employee	NOUN
cblr-3040	745	13	stock	stock	NOUN
cblr-3040	745	14	options	option	NOUN
cblr-3040	745	15	exercises	exercise	NOUN
cblr-3040	745	16	claimed	claim	VERB
cblr-3040	745	17	by	by	ADP
cblr-3040	745	18	publicly	publicly	ADV
cblr-3040	745	19	-	-	PUNCT
cblr-3040	745	20	reporting	report	VERB
cblr-3040	745	21	companies	company	NOUN
cblr-3040	745	22	in	in	ADP
cblr-3040	745	23	recent	recent	ADJ
cblr-3040	745	24	years	year	NOUN
cblr-3040	745	25	have	have	AUX
cblr-3040	745	26	been	be	AUX
cblr-3040	745	27	cited	cite	VERB
cblr-3040	745	28	as	as	ADP
cblr-3040	745	29	a	a	DET
cblr-3040	745	30	leading	lead	VERB
cblr-3040	745	31	factor	factor	NOUN
cblr-3040	745	32	in	in	ADP
cblr-3040	745	33	the	the	DET
cblr-3040	745	34	avoidance	avoidance	NOUN
cblr-3040	745	35	of	of	ADP
cblr-3040	745	36	income	income	NOUN
cblr-3040	745	37	tax	tax	NOUN
cblr-3040	745	38	liability	liability	NOUN
cblr-3040	745	39	by	by	ADP
cblr-3040	745	40	many	many	ADJ
cblr-3040	745	41	large	large	ADJ
cblr-3040	745	42	companies	company	NOUN
cblr-3040	745	43	.	.	PUNCT
cblr-3040	746	1	128	128	NUM
cblr-3040	746	2	3	3	NUM
cblr-3040	746	3	.	.	PUNCT
cblr-3040	747	1	current	current	ADJ
cblr-3040	747	2	financial	financial	ADJ
cblr-3040	747	3	accounting	accounting	NOUN
cblr-3040	747	4	treatment	treatment	NOUN
cblr-3040	747	5	the	the	DET
cblr-3040	747	6	current	current	ADJ
cblr-3040	747	7	fasb	fasb	NOUN
cblr-3040	747	8	standards	standard	NOUN
cblr-3040	747	9	governing	govern	VERB
cblr-3040	747	10	financial	financial	ADJ
cblr-3040	747	11	accounting	accounting	NOUN
cblr-3040	747	12	for	for	ADP
cblr-3040	747	13	stock	stock	NOUN
cblr-3040	747	14	-	-	PUNCT
cblr-3040	747	15	based	base	VERB
cblr-3040	747	16	compensation	compensation	NOUN
cblr-3040	747	17	are	be	AUX
cblr-3040	747	18	both	both	CCONJ
cblr-3040	747	19	complex	complex	ADJ
cblr-3040	747	20	and	and	CCONJ
cblr-3040	747	21	controversial	controversial	ADJ
cblr-3040	747	22	.	.	PUNCT
cblr-3040	748	1	2	2	NUM
cblr-3040	748	2	9	9	NUM
cblr-3040	748	3	the	the	DET
cblr-3040	748	4	complexity	complexity	NOUN
cblr-3040	748	5	is	be	AUX
cblr-3040	748	6	evidenced	evidence	VERB
cblr-3040	748	7	by	by	ADP
cblr-3040	748	8	the	the	DET
cblr-3040	748	9	127	127	NUM
cblr-3040	748	10	see	see	NOUN
cblr-3040	748	11	,	,	PUNCT
cblr-3040	748	12	e.g.	e.g.	ADV
cblr-3040	748	13	,	,	PUNCT
cblr-3040	748	14	ellie	ellie	PROPN
cblr-3040	748	15	kehmeier	kehmeier	PROPN
cblr-3040	748	16	et	et	PROPN
cblr-3040	748	17	al	al	PROPN
cblr-3040	748	18	.	.	PROPN
cblr-3040	748	19	,	,	PUNCT
cblr-3040	748	20	information	information	NOUN
cblr-3040	748	21	technology	technology	PROPN
cblr-3040	748	22	association	association	PROPN
cblr-3040	748	23	of	of	ADP
cblr-3040	748	24	america	america	PROPN
cblr-3040	748	25	,	,	PUNCT
cblr-3040	748	26	understanding	understand	VERB
cblr-3040	748	27	tax	tax	NOUN
cblr-3040	748	28	vs.	vs.	ADP
cblr-3040	748	29	accounting	accounting	NOUN
cblr-3040	748	30	treatment	treatment	NOUN
cblr-3040	748	31	of	of	ADP
cblr-3040	748	32	stock	stock	NOUN
cblr-3040	748	33	options	option	NOUN
cblr-3040	748	34	:	:	PUNCT
cblr-3040	748	35	why	why	SCONJ
cblr-3040	748	36	the	the	DET
cblr-3040	748	37	levin	levin	PROPN
cblr-3040	748	38	-	-	PUNCT
cblr-3040	748	39	mccain	mccain	PROPN
cblr-3040	748	40	proposal	proposal	NOUN
cblr-3040	748	41	is	be	AUX
cblr-3040	748	42	bad	bad	ADJ
cblr-3040	748	43	public	public	ADJ
cblr-3040	748	44	policy	policy	NOUN
cblr-3040	748	45	2	2	NUM
cblr-3040	748	46	(	(	PUNCT
cblr-3040	748	47	2002	2002	NUM
cblr-3040	748	48	)	)	PUNCT
cblr-3040	749	1	[	[	X
cblr-3040	749	2	hereinafter	hereinafter	NOUN
cblr-3040	749	3	itaa	itaa	VERB
cblr-3040	749	4	white	white	PROPN
cblr-3040	749	5	paper	paper	NOUN
cblr-3040	749	6	]	]	PUNCT
cblr-3040	749	7	(	(	PUNCT
cblr-3040	749	8	discussing	discuss	VERB
cblr-3040	749	9	the	the	DET
cblr-3040	749	10	differences	difference	NOUN
cblr-3040	749	11	between	between	ADP
cblr-3040	749	12	tax	tax	NOUN
cblr-3040	749	13	and	and	CCONJ
cblr-3040	749	14	book	book	NOUN
cblr-3040	749	15	accounting	accounting	NOUN
cblr-3040	749	16	enunciated	enunciate	VERB
cblr-3040	749	17	by	by	ADP
cblr-3040	749	18	the	the	DET
cblr-3040	749	19	supreme	supreme	PROPN
cblr-3040	749	20	court	court	PROPN
cblr-3040	749	21	in	in	ADP
cblr-3040	749	22	thor	thor	PROPN
cblr-3040	749	23	power	power	PROPN
cblr-3040	749	24	tool	tool	PROPN
cblr-3040	749	25	co	co	INTJ
cblr-3040	749	26	v.	v.	ADP
cblr-3040	749	27	comm'r	comm'r	PROPN
cblr-3040	749	28	and	and	CCONJ
cblr-3040	749	29	discussed	discuss	VERB
cblr-3040	749	30	in	in	ADP
cblr-3040	749	31	detail	detail	NOUN
cblr-3040	749	32	in	in	ADP
cblr-3040	749	33	part	part	NOUN
cblr-3040	749	34	iii	iii	NUM
cblr-3040	749	35	infra	infra	NOUN
cblr-3040	749	36	)	)	PUNCT
cblr-3040	749	37	,	,	PUNCT
cblr-3040	749	38	available	available	ADJ
cblr-3040	749	39	at	at	ADP
cblr-3040	749	40	http://www.itaa.org/taxfinance/docs/itaa.sto.opt.pdf	http://www.itaa.org/taxfinance/docs/itaa.sto.opt.pdf	PROPN
cblr-3040	749	41	.	.	PROPN
cblr-3040	749	42	128	128	NUM
cblr-3040	749	43	see	see	VERB
cblr-3040	749	44	david	david	PROPN
cblr-3040	749	45	cay	cay	PROPN
cblr-3040	749	46	johnston	johnston	PROPN
cblr-3040	749	47	,	,	PUNCT
cblr-3040	749	48	study	study	NOUN
cblr-3040	749	49	finds	find	VERB
cblr-3040	749	50	that	that	SCONJ
cblr-3040	749	51	many	many	ADJ
cblr-3040	749	52	large	large	ADJ
cblr-3040	749	53	companies	company	NOUN
cblr-3040	749	54	pay	pay	VERB
cblr-3040	749	55	no	no	DET
cblr-3040	749	56	taxes	taxis	NOUN
cblr-3040	749	57	,	,	PUNCT
cblr-3040	749	58	n.y	n.y	PROPN
cblr-3040	749	59	.	.	PROPN
cblr-3040	749	60	times	times	PROPN
cblr-3040	749	61	,	,	PUNCT
cblr-3040	749	62	oct	oct	PROPN
cblr-3040	749	63	.	.	PROPN
cblr-3040	749	64	10	10	NUM
cblr-3040	749	65	,	,	PUNCT
cblr-3040	749	66	2000	2000	NUM
cblr-3040	749	67	,	,	PUNCT
cblr-3040	749	68	§	§	PROPN
cblr-3040	749	69	c	c	X
cblr-3040	749	70	,	,	PUNCT
cblr-3040	749	71	at	at	ADP
cblr-3040	749	72	2	2	NUM
cblr-3040	749	73	;	;	PUNCT
cblr-3040	749	74	briloff	briloff	NOUN
cblr-3040	749	75	,	,	PUNCT
cblr-3040	749	76	supra	supra	PROPN
cblr-3040	749	77	note	note	PROPN
cblr-3040	749	78	8	8	NUM
cblr-3040	749	79	,	,	PUNCT
cblr-3040	749	80	at	at	ADP
cblr-3040	749	81	28	28	NUM
cblr-3040	749	82	(	(	PUNCT
cblr-3040	749	83	estimating	estimate	VERB
cblr-3040	749	84	that	that	SCONJ
cblr-3040	749	85	for	for	ADP
cblr-3040	749	86	1999	1999	NUM
cblr-3040	749	87	alone	alone	ADV
cblr-3040	749	88	,	,	PUNCT
cblr-3040	749	89	cisco	cisco	PROPN
cblr-3040	749	90	systems	system	NOUN
cblr-3040	749	91	claimed	claim	VERB
cblr-3040	749	92	approximately	approximately	ADV
cblr-3040	749	93	$	$	SYM
cblr-3040	749	94	2.5	2.5	NUM
cblr-3040	749	95	billion	billion	NUM
cblr-3040	749	96	in	in	ADP
cblr-3040	749	97	such	such	ADJ
cblr-3040	749	98	deductions	deduction	NOUN
cblr-3040	749	99	,	,	PUNCT
cblr-3040	749	100	reducing	reduce	VERB
cblr-3040	749	101	its	its	PRON
cblr-3040	749	102	income	income	NOUN
cblr-3040	749	103	tax	tax	NOUN
cblr-3040	749	104	liability	liability	NOUN
cblr-3040	749	105	by	by	ADP
cblr-3040	749	106	approximately	approximately	ADV
cblr-3040	749	107	$	$	SYM
cblr-3040	749	108	837	837	NUM
cblr-3040	749	109	million	million	NUM
cblr-3040	749	110	)	)	PUNCT
cblr-3040	749	111	.	.	PUNCT
cblr-3040	750	1	see	see	VERB
cblr-3040	750	2	also	also	ADV
cblr-3040	750	3	engler	engler	NOUN
cblr-3040	750	4	,	,	PUNCT
cblr-3040	750	5	supra	supra	PROPN
cblr-3040	750	6	note	note	PROPN
cblr-3040	750	7	19	19	NUM
cblr-3040	750	8	,	,	PUNCT
cblr-3040	750	9	at	at	ADP
cblr-3040	750	10	n.51	n.51	PROPN
cblr-3040	750	11	(	(	PUNCT
cblr-3040	750	12	noting	note	VERB
cblr-3040	750	13	that	that	SCONJ
cblr-3040	750	14	limiting	limit	VERB
cblr-3040	750	15	the	the	DET
cblr-3040	750	16	deduction	deduction	NOUN
cblr-3040	750	17	to	to	ADP
cblr-3040	750	18	the	the	DET
cblr-3040	750	19	"	"	PUNCT
cblr-3040	750	20	fair	fair	ADJ
cblr-3040	750	21	market	market	NOUN
cblr-3040	750	22	value	value	NOUN
cblr-3040	750	23	of	of	ADP
cblr-3040	750	24	the	the	DET
cblr-3040	750	25	option	option	NOUN
cblr-3040	750	26	at	at	ADP
cblr-3040	750	27	grant	grant	NOUN
cblr-3040	750	28	"	"	PUNCT
cblr-3040	750	29	would	would	AUX
cblr-3040	750	30	be	be	AUX
cblr-3040	750	31	the	the	DET
cblr-3040	750	32	"	"	PUNCT
cblr-3040	750	33	theoretically	theoretically	ADV
cblr-3040	750	34	correct	correct	ADJ
cblr-3040	750	35	result	result	NOUN
cblr-3040	750	36	"	"	PUNCT
cblr-3040	750	37	)	)	PUNCT
cblr-3040	750	38	.	.	PUNCT
cblr-3040	751	1	129	129	NUM
cblr-3040	751	2	there	there	PRON
cblr-3040	751	3	is	be	VERB
cblr-3040	751	4	a	a	DET
cblr-3040	751	5	voluminous	voluminous	ADJ
cblr-3040	751	6	and	and	CCONJ
cblr-3040	751	7	expanding	expand	VERB
cblr-3040	751	8	body	body	NOUN
cblr-3040	751	9	of	of	ADP
cblr-3040	751	10	literature	literature	NOUN
cblr-3040	751	11	on	on	ADP
cblr-3040	751	12	accounting	account	VERB
cblr-3040	751	13	for	for	ADP
cblr-3040	751	14	employee	employee	NOUN
cblr-3040	751	15	stock	stock	NOUN
cblr-3040	751	16	options	option	NOUN
cblr-3040	751	17	,	,	PUNCT
cblr-3040	751	18	reflecting	reflect	VERB
cblr-3040	751	19	substantial	substantial	ADJ
cblr-3040	751	20	empirical	empirical	ADJ
cblr-3040	751	21	data	datum	NOUN
cblr-3040	751	22	and	and	CCONJ
cblr-3040	751	23	detailed	detailed	ADJ
cblr-3040	751	24	valuation	valuation	NOUN
cblr-3040	751	25	analysis	analysis	NOUN
cblr-3040	751	26	.	.	PUNCT
cblr-3040	752	1	the	the	DET
cblr-3040	752	2	focus	focus	NOUN
cblr-3040	752	3	in	in	ADP
cblr-3040	752	4	this	this	DET
cblr-3040	752	5	article	article	NOUN
cblr-3040	752	6	is	be	AUX
cblr-3040	752	7	on	on	ADP
cblr-3040	752	8	the	the	DET
cblr-3040	752	9	principal	principal	ADJ
cblr-3040	752	10	arguments	argument	NOUN
cblr-3040	752	11	of	of	ADP
cblr-3040	752	12	the	the	DET
cblr-3040	752	13	debate	debate	NOUN
cblr-3040	752	14	as	as	ADP
cblr-3040	752	15	to	to	ADP
cblr-3040	752	16	if	if	SCONJ
cblr-3040	752	17	and	and	CCONJ
cblr-3040	752	18	when	when	SCONJ
cblr-3040	752	19	the	the	DET
cblr-3040	752	20	costs	cost	NOUN
cblr-3040	752	21	of	of	ADP
cblr-3040	752	22	employee	employee	NOUN
cblr-3040	752	23	stock	stock	NOUN
cblr-3040	752	24	options	option	NOUN
cblr-3040	752	25	should	should	AUX
cblr-3040	752	26	be	be	AUX
cblr-3040	752	27	required	require	VERB
cblr-3040	752	28	to	to	PART
cblr-3040	752	29	be	be	AUX
cblr-3040	752	30	expensed	expense	VERB
cblr-3040	752	31	by	by	ADP
cblr-3040	752	32	the	the	DET
cblr-3040	752	33	employer	employer	NOUN
cblr-3040	752	34	company	company	NOUN
cblr-3040	752	35	,	,	PUNCT
cblr-3040	752	36	in	in	ADP
cblr-3040	752	37	the	the	DET
cblr-3040	752	38	context	context	NOUN
cblr-3040	752	39	of	of	ADP
cblr-3040	752	40	comparing	compare	VERB
cblr-3040	752	41	the	the	DET
cblr-3040	752	42	book	book	NOUN
cblr-3040	752	43	and	and	CCONJ
cblr-3040	752	44	tax	tax	NOUN
cblr-3040	752	45	treatment	treatment	NOUN
cblr-3040	752	46	of	of	ADP
cblr-3040	752	47	such	such	ADJ
cblr-3040	752	48	costs	cost	NOUN
cblr-3040	752	49	.	.	PUNCT
cblr-3040	753	1	for	for	SCONJ
cblr-3040	753	2	sources	source	NOUN
cblr-3040	753	3	on	on	ADP
cblr-3040	753	4	the	the	DET
cblr-3040	753	5	valuation	valuation	NOUN
cblr-3040	753	6	of	of	ADP
cblr-3040	753	7	options	option	NOUN
cblr-3040	753	8	,	,	PUNCT
cblr-3040	753	9	see	see	VERB
cblr-3040	753	10	,	,	PUNCT
cblr-3040	753	11	e.g.	e.g.	ADV
cblr-3040	753	12	,	,	PUNCT
cblr-3040	753	13	damian	damian	ADJ
cblr-3040	753	14	laurey	laurey	PROPN
cblr-3040	753	15	,	,	PUNCT
cblr-3040	753	16	untangling	untangle	VERB
cblr-3040	753	17	[	[	X
cblr-3040	753	18	vol	vol	NOUN
cblr-3040	753	19	.	.	PUNCT
cblr-3040	754	1	2003	2003	NUM
cblr-3040	754	2	no	no	NOUN
cblr-3040	754	3	.	.	PUNCT
cblr-3040	755	1	1:35	1:35	NUM
cblr-3040	755	2	]	]	PUNCT
cblr-3040	755	3	stopping	stop	VERB
cblr-3040	755	4	enron	enron	PROPN
cblr-3040	755	5	end	end	NOUN
cblr-3040	755	6	-	-	PUNCT
cblr-3040	755	7	runs	run	NOUN
cblr-3040	755	8	and	and	CCONJ
cblr-3040	755	9	other	other	ADJ
cblr-3040	755	10	trick	trick	NOUN
cblr-3040	755	11	plays	play	VERB
cblr-3040	755	12	93	93	NUM
cblr-3040	755	13	maze	maze	NOUN
cblr-3040	755	14	of	of	ADP
cblr-3040	755	15	guidance	guidance	NOUN
cblr-3040	755	16	on	on	ADP
cblr-3040	755	17	optional	optional	ADJ
cblr-3040	755	18	methods	method	NOUN
cblr-3040	755	19	of	of	ADP
cblr-3040	755	20	accounting	account	VERB
cblr-3040	755	21	for	for	ADP
cblr-3040	755	22	employee	employee	NOUN
cblr-3040	755	23	stock	stock	NOUN
cblr-3040	755	24	options	option	NOUN
cblr-3040	755	25	embodied	embody	VERB
cblr-3040	755	26	in	in	ADP
cblr-3040	755	27	the	the	DET
cblr-3040	755	28	fasb	fasb	NOUN
cblr-3040	755	29	's	's	PART
cblr-3040	755	30	longstanding	longstanding	ADJ
cblr-3040	755	31	accounting	accounting	NOUN
cblr-3040	755	32	principles	principle	NOUN
cblr-3040	755	33	board	board	NOUN
cblr-3040	755	34	opinion	opinion	NOUN
cblr-3040	755	35	no	no	INTJ
cblr-3040	755	36	.	.	PUNCT
cblr-3040	756	1	25,13	25,13	NUM
cblr-3040	757	1	°	°	PART
cblr-3040	757	2	statement	statement	NOUN
cblr-3040	757	3	of	of	ADP
cblr-3040	757	4	financial	financial	ADJ
cblr-3040	757	5	accounting	accounting	NOUN
cblr-3040	757	6	standards	standard	NOUN
cblr-3040	757	7	no	no	NOUN
cblr-3040	757	8	.	.	NOUN
cblr-3040	757	9	12331	12331	NUM
cblr-3040	757	10	and	and	CCONJ
cblr-3040	757	11	interpretation	interpretation	NOUN
cblr-3040	757	12	no	no	INTJ
cblr-3040	757	13	.	.	PROPN
cblr-3040	757	14	44,132	44,132	NUM
cblr-3040	757	15	and	and	CCONJ
cblr-3040	757	16	reflected	reflect	VERB
cblr-3040	757	17	in	in	ADP
cblr-3040	757	18	the	the	DET
cblr-3040	757	19	work	work	NOUN
cblr-3040	757	20	of	of	ADP
cblr-3040	757	21	the	the	DET
cblr-3040	757	22	accounting	accounting	NOUN
cblr-3040	757	23	industry	industry	NOUN
cblr-3040	757	24	's	's	PART
cblr-3040	757	25	"	"	PUNCT
cblr-3040	757	26	emerging	emerge	VERB
cblr-3040	757	27	issues	issue	NOUN
cblr-3040	757	28	task	task	NOUN
cblr-3040	757	29	force	force	NOUN
cblr-3040	757	30	"	"	PUNCT
cblr-3040	757	31	over	over	ADP
cblr-3040	757	32	the	the	DET
cblr-3040	757	33	the	the	DET
cblr-3040	757	34	stock	stock	NOUN
cblr-3040	757	35	option	option	NOUN
cblr-3040	757	36	cost	cost	NOUN
cblr-3040	757	37	sharing	sharing	NOUN
cblr-3040	757	38	loophole	loophole	NOUN
cblr-3040	757	39	,	,	PUNCT
cblr-3040	757	40	55	55	NUM
cblr-3040	757	41	tax	tax	NOUN
cblr-3040	757	42	law	law	NOUN
cblr-3040	757	43	.	.	PUNCT
cblr-3040	758	1	761	761	NUM
cblr-3040	758	2	,	,	PUNCT
cblr-3040	758	3	773	773	NUM
cblr-3040	758	4	,	,	PUNCT
cblr-3040	758	5	773	773	NUM
cblr-3040	758	6	n.	n.	NOUN
cblr-3040	758	7	83	83	NUM
cblr-3040	758	8	(	(	PUNCT
cblr-3040	758	9	2002	2002	NUM
cblr-3040	758	10	)	)	PUNCT
cblr-3040	758	11	.	.	PUNCT
cblr-3040	759	1	speaking	speak	VERB
cblr-3040	759	2	to	to	ADP
cblr-3040	759	3	the	the	DET
cblr-3040	759	4	complexity	complexity	NOUN
cblr-3040	759	5	of	of	ADP
cblr-3040	759	6	the	the	DET
cblr-3040	759	7	valuation	valuation	NOUN
cblr-3040	759	8	challenge	challenge	NOUN
cblr-3040	759	9	involved	involve	VERB
cblr-3040	759	10	apart	apart	ADV
cblr-3040	759	11	from	from	ADP
cblr-3040	759	12	the	the	DET
cblr-3040	759	13	"	"	PUNCT
cblr-3040	759	14	intrinsic	intrinsic	ADJ
cblr-3040	759	15	value	value	NOUN
cblr-3040	759	16	"	"	PUNCT
cblr-3040	759	17	(	(	PUNCT
cblr-3040	759	18	i.e.	i.e.	X
cblr-3040	759	19	,	,	PUNCT
cblr-3040	759	20	the	the	DET
cblr-3040	759	21	difference	difference	NOUN
cblr-3040	759	22	,	,	PUNCT
cblr-3040	759	23	if	if	SCONJ
cblr-3040	759	24	any	any	PRON
cblr-3040	759	25	,	,	PUNCT
cblr-3040	759	26	between	between	ADP
cblr-3040	759	27	the	the	DET
cblr-3040	759	28	market	market	NOUN
cblr-3040	759	29	value	value	NOUN
cblr-3040	759	30	of	of	ADP
cblr-3040	759	31	the	the	DET
cblr-3040	759	32	company	company	NOUN
cblr-3040	759	33	's	's	PART
cblr-3040	759	34	stock	stock	NOUN
cblr-3040	759	35	at	at	ADP
cblr-3040	759	36	the	the	DET
cblr-3040	759	37	time	time	NOUN
cblr-3040	759	38	the	the	DET
cblr-3040	759	39	option	option	NOUN
cblr-3040	759	40	is	be	AUX
cblr-3040	759	41	granted	grant	VERB
cblr-3040	759	42	and	and	CCONJ
cblr-3040	759	43	the	the	DET
cblr-3040	759	44	"	"	PUNCT
cblr-3040	759	45	exercise	exercise	NOUN
cblr-3040	759	46	price	price	NOUN
cblr-3040	759	47	"	"	PUNCT
cblr-3040	759	48	at	at	ADP
cblr-3040	759	49	which	which	PRON
cblr-3040	759	50	the	the	DET
cblr-3040	759	51	option	option	NOUN
cblr-3040	759	52	entitles	entitle	VERB
cblr-3040	759	53	the	the	DET
cblr-3040	759	54	employee	employee	NOUN
cblr-3040	759	55	to	to	PART
cblr-3040	759	56	buy	buy	VERB
cblr-3040	759	57	company	company	NOUN
cblr-3040	759	58	stock	stock	NOUN
cblr-3040	759	59	)	)	PUNCT
cblr-3040	759	60	,	,	PUNCT
cblr-3040	759	61	laurey	laurey	PROPN
cblr-3040	759	62	recently	recently	ADV
cblr-3040	759	63	described	describe	VERB
cblr-3040	759	64	the	the	DET
cblr-3040	759	65	factors	factor	NOUN
cblr-3040	759	66	relevant	relevant	ADJ
cblr-3040	759	67	in	in	ADP
cblr-3040	759	68	determining	determine	VERB
cblr-3040	759	69	the	the	DET
cblr-3040	759	70	real	real	ADJ
cblr-3040	759	71	"	"	PUNCT
cblr-3040	759	72	time	time	NOUN
cblr-3040	759	73	value	value	NOUN
cblr-3040	759	74	"	"	PUNCT
cblr-3040	759	75	of	of	ADP
cblr-3040	759	76	an	an	DET
cblr-3040	759	77	option	option	NOUN
cblr-3040	759	78	grant	grant	NOUN
cblr-3040	759	79	as	as	SCONJ
cblr-3040	759	80	follows	follow	VERB
cblr-3040	759	81	:	:	PUNCT
cblr-3040	759	82	the	the	DET
cblr-3040	759	83	time	time	NOUN
cblr-3040	759	84	value	value	NOUN
cblr-3040	759	85	(	(	PUNCT
cblr-3040	759	86	or	or	CCONJ
cblr-3040	759	87	speculative	speculative	ADJ
cblr-3040	759	88	premium	premium	NOUN
cblr-3040	759	89	)	)	PUNCT
cblr-3040	759	90	is	be	AUX
cblr-3040	759	91	the	the	DET
cblr-3040	759	92	excess	excess	NOUN
cblr-3040	759	93	of	of	ADP
cblr-3040	759	94	an	an	DET
cblr-3040	759	95	option	option	NOUN
cblr-3040	759	96	's	's	PART
cblr-3040	759	97	fair	fair	ADJ
cblr-3040	759	98	value	value	NOUN
cblr-3040	759	99	over	over	ADP
cblr-3040	759	100	its	its	PRON
cblr-3040	759	101	intrinsic	intrinsic	ADJ
cblr-3040	759	102	value	value	NOUN
cblr-3040	759	103	.	.	PUNCT
cblr-3040	760	1	time	time	NOUN
cblr-3040	760	2	value	value	NOUN
cblr-3040	760	3	depends	depend	VERB
cblr-3040	760	4	on	on	ADP
cblr-3040	760	5	:	:	PUNCT
cblr-3040	760	6	(	(	PUNCT
cblr-3040	760	7	1	1	X
cblr-3040	760	8	)	)	PUNCT
cblr-3040	760	9	the	the	DET
cblr-3040	760	10	current	current	ADJ
cblr-3040	760	11	stock	stock	NOUN
cblr-3040	760	12	price	price	NOUN
cblr-3040	760	13	,	,	PUNCT
cblr-3040	760	14	(	(	PUNCT
cblr-3040	760	15	2	2	X
cblr-3040	760	16	)	)	PUNCT
cblr-3040	760	17	the	the	DET
cblr-3040	760	18	exercise	exercise	NOUN
cblr-3040	760	19	price	price	NOUN
cblr-3040	760	20	,	,	PUNCT
cblr-3040	760	21	(	(	PUNCT
cblr-3040	760	22	3	3	X
cblr-3040	760	23	)	)	PUNCT
cblr-3040	760	24	the	the	DET
cblr-3040	760	25	option	option	NOUN
cblr-3040	760	26	's	's	PART
cblr-3040	760	27	term	term	NOUN
cblr-3040	760	28	,	,	PUNCT
cblr-3040	760	29	(	(	PUNCT
cblr-3040	760	30	4	4	X
cblr-3040	760	31	)	)	PUNCT
cblr-3040	760	32	the	the	DET
cblr-3040	760	33	price	price	NOUN
cblr-3040	760	34	volatility	volatility	NOUN
cblr-3040	760	35	of	of	ADP
cblr-3040	760	36	the	the	DET
cblr-3040	760	37	underlying	underlie	VERB
cblr-3040	760	38	stock	stock	NOUN
cblr-3040	760	39	,	,	PUNCT
cblr-3040	760	40	(	(	PUNCT
cblr-3040	760	41	5	5	X
cblr-3040	760	42	)	)	PUNCT
cblr-3040	760	43	the	the	DET
cblr-3040	760	44	expected	expect	VERB
cblr-3040	760	45	dividends	dividend	NOUN
cblr-3040	760	46	on	on	ADP
cblr-3040	760	47	the	the	DET
cblr-3040	760	48	underlying	underlie	VERB
cblr-3040	760	49	stock	stock	NOUN
cblr-3040	760	50	,	,	PUNCT
cblr-3040	760	51	and	and	CCONJ
cblr-3040	760	52	(	(	PUNCT
cblr-3040	760	53	6	6	X
cblr-3040	760	54	)	)	PUNCT
cblr-3040	760	55	the	the	DET
cblr-3040	760	56	current	current	ADJ
cblr-3040	760	57	risk	risk	NOUN
cblr-3040	760	58	-	-	PUNCT
cblr-3040	760	59	free	free	ADJ
cblr-3040	760	60	interest	interest	NOUN
cblr-3040	760	61	rate	rate	NOUN
cblr-3040	760	62	for	for	ADP
cblr-3040	760	63	the	the	DET
cblr-3040	760	64	expected	expect	VERB
cblr-3040	760	65	life	life	NOUN
cblr-3040	760	66	of	of	ADP
cblr-3040	760	67	the	the	DET
cblr-3040	760	68	option	option	NOUN
cblr-3040	760	69	.	.	PUNCT
cblr-3040	761	1	while	while	SCONJ
cblr-3040	761	2	the	the	DET
cblr-3040	761	3	exercise	exercise	NOUN
cblr-3040	761	4	date	date	NOUN
cblr-3040	761	5	valuation	valuation	NOUN
cblr-3040	761	6	involves	involve	VERB
cblr-3040	761	7	a	a	DET
cblr-3040	761	8	simple	simple	ADJ
cblr-3040	761	9	calculation	calculation	NOUN
cblr-3040	761	10	of	of	ADP
cblr-3040	761	11	the	the	DET
cblr-3040	761	12	excess	excess	NOUN
cblr-3040	761	13	of	of	ADP
cblr-3040	761	14	the	the	DET
cblr-3040	761	15	current	current	ADJ
cblr-3040	761	16	stock	stock	NOUN
cblr-3040	761	17	price	price	NOUN
cblr-3040	761	18	over	over	ADP
cblr-3040	761	19	the	the	DET
cblr-3040	761	20	exercise	exercise	NOUN
cblr-3040	761	21	price	price	NOUN
cblr-3040	761	22	,	,	PUNCT
cblr-3040	761	23	grant	grant	VERB
cblr-3040	761	24	date	date	NOUN
cblr-3040	761	25	valuation	valuation	NOUN
cblr-3040	761	26	(	(	PUNCT
cblr-3040	761	27	or	or	CCONJ
cblr-3040	761	28	valuation	valuation	NOUN
cblr-3040	761	29	at	at	ADP
cblr-3040	761	30	any	any	DET
cblr-3040	761	31	date	date	NOUN
cblr-3040	761	32	before	before	ADP
cblr-3040	761	33	exercise	exercise	NOUN
cblr-3040	761	34	)	)	PUNCT
cblr-3040	761	35	requires	require	VERB
cblr-3040	761	36	a	a	DET
cblr-3040	761	37	complex	complex	ADJ
cblr-3040	761	38	mathematical	mathematical	ADJ
cblr-3040	761	39	model	model	NOUN
cblr-3040	761	40	such	such	ADJ
cblr-3040	761	41	as	as	ADP
cblr-3040	761	42	the	the	DET
cblr-3040	761	43	blackscholes	blackschole	NOUN
cblr-3040	761	44	model	model	NOUN
cblr-3040	761	45	that	that	PRON
cblr-3040	761	46	incorporates	incorporate	VERB
cblr-3040	761	47	the	the	DET
cblr-3040	761	48	six	six	NUM
cblr-3040	761	49	factors	factor	NOUN
cblr-3040	761	50	listed	list	VERB
cblr-3040	761	51	above	above	ADV
cblr-3040	761	52	.	.	PUNCT
cblr-3040	762	1	i	i	PRON
cblr-3040	762	2	d.	d.	PROPN
cblr-3040	762	3	at	at	ADP
cblr-3040	762	4	773	773	NUM
cblr-3040	762	5	.	.	PUNCT
cblr-3040	763	1	laurey	laurey	PROPN
cblr-3040	763	2	's	's	PART
cblr-3040	763	3	reference	reference	NOUN
cblr-3040	763	4	to	to	ADP
cblr-3040	763	5	the	the	DET
cblr-3040	763	6	"	"	PUNCT
cblr-3040	763	7	black	black	ADJ
cblr-3040	763	8	-	-	PUNCT
cblr-3040	763	9	scholes	schole	NOUN
cblr-3040	763	10	method	method	NOUN
cblr-3040	763	11	"	"	PUNCT
cblr-3040	763	12	refers	refer	VERB
cblr-3040	763	13	to	to	ADP
cblr-3040	763	14	widely	widely	ADV
cblr-3040	763	15	-	-	PUNCT
cblr-3040	763	16	respected	respect	VERB
cblr-3040	763	17	landmark	landmark	NOUN
cblr-3040	763	18	work	work	NOUN
cblr-3040	763	19	in	in	ADP
cblr-3040	763	20	the	the	DET
cblr-3040	763	21	area	area	NOUN
cblr-3040	763	22	of	of	ADP
cblr-3040	763	23	valuing	value	VERB
cblr-3040	763	24	employee	employee	NOUN
cblr-3040	763	25	stock	stock	NOUN
cblr-3040	763	26	options	option	NOUN
cblr-3040	763	27	published	publish	VERB
cblr-3040	763	28	in	in	ADP
cblr-3040	763	29	the	the	DET
cblr-3040	763	30	early	early	ADJ
cblr-3040	763	31	1970s	1970	NOUN
cblr-3040	763	32	.	.	PUNCT
cblr-3040	764	1	see	see	VERB
cblr-3040	764	2	fisher	fisher	PROPN
cblr-3040	764	3	black	black	PROPN
cblr-3040	764	4	&	&	CCONJ
cblr-3040	764	5	myron	myron	PROPN
cblr-3040	764	6	scholes	scholes	PROPN
cblr-3040	764	7	,	,	PUNCT
cblr-3040	764	8	the	the	DET
cblr-3040	764	9	valuation	valuation	NOUN
cblr-3040	764	10	of	of	ADP
cblr-3040	764	11	option	option	NOUN
cblr-3040	764	12	contracts	contract	NOUN
cblr-3040	764	13	and	and	CCONJ
cblr-3040	764	14	a	a	DET
cblr-3040	764	15	test	test	NOUN
cblr-3040	764	16	of	of	ADP
cblr-3040	764	17	market	market	NOUN
cblr-3040	764	18	efficiency	efficiency	NOUN
cblr-3040	764	19	,	,	PUNCT
cblr-3040	764	20	27	27	NUM
cblr-3040	764	21	j.	j.	PROPN
cblr-3040	764	22	fin	fin	PROPN
cblr-3040	764	23	.	.	PUNCT
cblr-3040	765	1	399	399	NUM
cblr-3040	765	2	(	(	PUNCT
cblr-3040	765	3	1972	1972	NUM
cblr-3040	765	4	)	)	PUNCT
cblr-3040	765	5	;	;	PUNCT
cblr-3040	765	6	fisher	fisher	PROPN
cblr-3040	765	7	black	black	PROPN
cblr-3040	765	8	&	&	CCONJ
cblr-3040	765	9	myron	myron	PROPN
cblr-3040	765	10	scholes	scholes	PROPN
cblr-3040	765	11	,	,	PUNCT
cblr-3040	765	12	the	the	DET
cblr-3040	765	13	pricing	pricing	NOUN
cblr-3040	765	14	of	of	ADP
cblr-3040	765	15	options	option	NOUN
cblr-3040	765	16	and	and	CCONJ
cblr-3040	765	17	corporate	corporate	ADJ
cblr-3040	765	18	liabilities	liability	NOUN
cblr-3040	765	19	,	,	PUNCT
cblr-3040	765	20	81	81	NUM
cblr-3040	765	21	j.	j.	PROPN
cblr-3040	765	22	pol	pol	PROPN
cblr-3040	765	23	.	.	PUNCT
cblr-3040	766	1	econ	econ	PROPN
cblr-3040	766	2	.	.	PUNCT
cblr-3040	767	1	637	637	NUM
cblr-3040	767	2	(	(	PUNCT
cblr-3040	767	3	1973	1973	NUM
cblr-3040	767	4	)	)	PUNCT
cblr-3040	768	1	;	;	PUNCT
cblr-3040	768	2	see	see	VERB
cblr-3040	768	3	also	also	ADV
cblr-3040	768	4	dale	dale	PROPN
cblr-3040	768	5	martin	martin	PROPN
cblr-3040	768	6	&	&	CCONJ
cblr-3040	768	7	jonathan	jonathan	PROPN
cblr-3040	768	8	duchac	duchac	PROPN
cblr-3040	768	9	,	,	PUNCT
cblr-3040	768	10	a	a	DET
cblr-3040	768	11	vested	vested	ADJ
cblr-3040	768	12	present	present	ADJ
cblr-3040	768	13	value	value	NOUN
cblr-3040	768	14	approach	approach	NOUN
cblr-3040	768	15	to	to	ADP
cblr-3040	768	16	valuing	value	VERB
cblr-3040	768	17	employee	employee	NOUN
cblr-3040	768	18	stock	stock	NOUN
cblr-3040	768	19	options	option	NOUN
cblr-3040	768	20	,	,	PUNCT
cblr-3040	768	21	1	1	NUM
cblr-3040	768	22	acad	acad	NOUN
cblr-3040	768	23	.	.	PUNCT
cblr-3040	769	1	acct	acct	NOUN
cblr-3040	769	2	.	.	PUNCT
cblr-3040	769	3	&	&	CCONJ
cblr-3040	769	4	fin	fin	PROPN
cblr-3040	769	5	.	.	PUNCT
cblr-3040	769	6	stud	stud	PROPN
cblr-3040	769	7	.	.	PUNCT
cblr-3040	770	1	j.	j.	PROPN
cblr-3040	770	2	38	38	NUM
cblr-3040	770	3	(	(	PUNCT
cblr-3040	770	4	1997	1997	NUM
cblr-3040	770	5	)	)	PUNCT
cblr-3040	770	6	;	;	PUNCT
cblr-3040	770	7	stuart	stuart	PROPN
cblr-3040	770	8	gillan	gillan	PROPN
cblr-3040	770	9	,	,	PUNCT
cblr-3040	770	10	option	option	NOUN
cblr-3040	770	11	based	base	VERB
cblr-3040	770	12	compensation	compensation	NOUN
cblr-3040	770	13	:	:	PUNCT
cblr-3040	770	14	panacea	panacea	NOUN
cblr-3040	770	15	or	or	CCONJ
cblr-3040	770	16	pandora	pandora	PROPN
cblr-3040	770	17	's	's	PART
cblr-3040	770	18	box	box	NOUN
cblr-3040	770	19	?	?	PUNCT
cblr-3040	770	20	,	,	PUNCT
cblr-3040	770	21	tiaa	tiaa	ADJ
cblr-3040	770	22	-	-	PUNCT
cblr-3040	770	23	cref	cref	NOUN
cblr-3040	770	24	inst	inst	NOUN
cblr-3040	770	25	.	.	PUNCT
cblr-3040	771	1	(	(	PUNCT
cblr-3040	771	2	2001	2001	NUM
cblr-3040	771	3	)	)	PUNCT
cblr-3040	771	4	at	at	ADP
cblr-3040	771	5	http://www	http://www	PROPN
cblr-3040	771	6	.	.	PUNCT
cblr-3040	772	1	tiaa-crefinstitute.org/publications/wkpapers	tiaa-crefinstitute.org/publications/wkpaper	NOUN
cblr-3040	772	2	/wppdfs	/wppdfs	ADJ
cblr-3040	772	3	/	/	SYM
cblr-3040	772	4	wp04	wp04	PROPN
cblr-3040	772	5	-	-	PUNCT
cblr-3040	772	6	05	05	NUM
cblr-3040	772	7	-	-	PUNCT
cblr-3040	772	8	01.pdf	01.pdf	PROPN
cblr-3040	772	9	;	;	PUNCT
cblr-3040	772	10	itaa	itaa	ADJ
cblr-3040	772	11	white	white	PROPN
cblr-3040	772	12	paper	paper	NOUN
cblr-3040	772	13	,	,	PUNCT
cblr-3040	772	14	supra	supra	PROPN
cblr-3040	772	15	note	note	NOUN
cblr-3040	772	16	127	127	NUM
cblr-3040	772	17	,	,	PUNCT
cblr-3040	772	18	at	at	ADP
cblr-3040	772	19	1	1	NUM
cblr-3040	772	20	(	(	PUNCT
cblr-3040	772	21	describing	describe	VERB
cblr-3040	772	22	the	the	DET
cblr-3040	772	23	application	application	NOUN
cblr-3040	772	24	of	of	ADP
cblr-3040	772	25	the	the	DET
cblr-3040	772	26	"	"	PUNCT
cblr-3040	772	27	black	black	ADJ
cblr-3040	772	28	-	-	PUNCT
cblr-3040	772	29	scholes	schole	NOUN
cblr-3040	772	30	"	"	PUNCT
cblr-3040	772	31	method	method	NOUN
cblr-3040	772	32	to	to	PART
cblr-3040	772	33	arrive	arrive	VERB
cblr-3040	772	34	at	at	ADP
cblr-3040	772	35	the	the	DET
cblr-3040	772	36	"	"	PUNCT
cblr-3040	772	37	fair	fair	ADJ
cblr-3040	772	38	value	value	NOUN
cblr-3040	772	39	"	"	PUNCT
cblr-3040	772	40	)	)	PUNCT
cblr-3040	772	41	.	.	PUNCT
cblr-3040	773	1	30	30	NUM
cblr-3040	773	2	apb	apb	PROPN
cblr-3040	773	3	opinion	opinion	NOUN
cblr-3040	773	4	no	no	INTJ
cblr-3040	773	5	.	.	PROPN
cblr-3040	773	6	25	25	NUM
cblr-3040	773	7	,	,	PUNCT
cblr-3040	773	8	supra	supra	NOUN
cblr-3040	773	9	note	note	NOUN
cblr-3040	773	10	6	6	NUM
cblr-3040	773	11	.	.	NOUN
cblr-3040	773	12	131	131	NUM
cblr-3040	773	13	sfas	sfas	NOUN
cblr-3040	773	14	no	no	INTJ
cblr-3040	773	15	.	.	NOUN
cblr-3040	774	1	123	123	NUM
cblr-3040	774	2	,	,	PUNCT
cblr-3040	774	3	supra	supra	NOUN
cblr-3040	774	4	note	note	NOUN
cblr-3040	774	5	6	6	NUM
cblr-3040	774	6	.	.	NOUN
cblr-3040	774	7	132	132	NUM
cblr-3040	774	8	interpretation	interpretation	NOUN
cblr-3040	774	9	no	no	INTJ
cblr-3040	774	10	.	.	PROPN
cblr-3040	774	11	44	44	NUM
cblr-3040	774	12	,	,	PUNCT
cblr-3040	774	13	accounting	account	VERB
cblr-3040	774	14	for	for	ADP
cblr-3040	774	15	certain	certain	ADJ
cblr-3040	774	16	transactions	transaction	NOUN
cblr-3040	774	17	involving	involve	VERB
cblr-3040	774	18	stock	stock	NOUN
cblr-3040	774	19	compensation	compensation	NOUN
cblr-3040	774	20	,	,	PUNCT
cblr-3040	774	21	supra	supra	PROPN
cblr-3040	774	22	note	note	NOUN
cblr-3040	774	23	6	6	NUM
cblr-3040	774	24	.	.	PUNCT
cblr-3040	775	1	last	last	ADJ
cblr-3040	775	2	few	few	ADJ
cblr-3040	775	3	years	year	NOUN
cblr-3040	775	4	in	in	ADP
cblr-3040	775	5	issuing	issue	VERB
cblr-3040	775	6	guidance	guidance	NOUN
cblr-3040	775	7	on	on	ADP
cblr-3040	775	8	the	the	DET
cblr-3040	775	9	application	application	NOUN
cblr-3040	775	10	of	of	ADP
cblr-3040	775	11	the	the	DET
cblr-3040	775	12	fasb	fasb	PROPN
cblr-3040	775	13	standards	standard	NOUN
cblr-3040	775	14	to	to	ADP
cblr-3040	775	15	various	various	ADJ
cblr-3040	775	16	types	type	NOUN
cblr-3040	775	17	of	of	ADP
cblr-3040	775	18	arrangements	arrangement	NOUN
cblr-3040	775	19	involving	involve	VERB
cblr-3040	775	20	stock	stock	NOUN
cblr-3040	775	21	-	-	PUNCT
cblr-3040	775	22	based	base	VERB
cblr-3040	775	23	compensation.13	compensation.13	NOUN
cblr-3040	775	24	the	the	DET
cblr-3040	775	25	controversial	controversial	ADJ
cblr-3040	775	26	nature	nature	NOUN
cblr-3040	775	27	of	of	ADP
cblr-3040	775	28	the	the	DET
cblr-3040	775	29	issue	issue	NOUN
cblr-3040	775	30	was	be	AUX
cblr-3040	775	31	manifest	manifest	ADJ
cblr-3040	775	32	in	in	ADP
cblr-3040	775	33	the	the	DET
cblr-3040	775	34	heated	heated	ADJ
cblr-3040	775	35	debate	debate	NOUN
cblr-3040	775	36	which	which	PRON
cblr-3040	775	37	raged	rage	VERB
cblr-3040	775	38	from	from	ADP
cblr-3040	775	39	1993	1993	NUM
cblr-3040	775	40	through	through	ADP
cblr-3040	775	41	1995	1995	NUM
cblr-3040	775	42	over	over	ADP
cblr-3040	775	43	proposed	propose	VERB
cblr-3040	775	44	changes	change	NOUN
cblr-3040	775	45	to	to	ADP
cblr-3040	775	46	fasb	fasb	PROPN
cblr-3040	775	47	's	's	PART
cblr-3040	775	48	accounting	accounting	NOUN
cblr-3040	775	49	standards	standard	NOUN
cblr-3040	775	50	in	in	ADP
cblr-3040	775	51	this	this	DET
cblr-3040	775	52	area	area	NOUN
cblr-3040	775	53	,	,	PUNCT
cblr-3040	775	54	'	'	PUNCT
cblr-3040	775	55	34	34	NUM
cblr-3040	775	56	and	and	CCONJ
cblr-3040	775	57	the	the	DET
cblr-3040	775	58	current	current	ADJ
cblr-3040	775	59	stir	stir	NOUN
cblr-3040	775	60	over	over	ADP
cblr-3040	775	61	the	the	DET
cblr-3040	775	62	decision	decision	NOUN
cblr-3040	775	63	of	of	ADP
cblr-3040	775	64	the	the	DET
cblr-3040	775	65	international	international	ADJ
cblr-3040	775	66	accounting	accounting	NOUN
cblr-3040	775	67	standards	standard	NOUN
cblr-3040	775	68	board	board	NOUN
cblr-3040	775	69	(	(	PUNCT
cblr-3040	775	70	"	"	PUNCT
cblr-3040	775	71	iasb	iasb	NOUN
cblr-3040	775	72	"	"	PUNCT
cblr-3040	775	73	)	)	PUNCT
cblr-3040	775	74	to	to	PART
cblr-3040	775	75	require	require	VERB
cblr-3040	775	76	by	by	ADP
cblr-3040	775	77	2005	2005	NUM
cblr-3040	775	78	expensing	expensing	NOUN
cblr-3040	775	79	of	of	ADP
cblr-3040	775	80	the	the	DET
cblr-3040	775	81	cost	cost	NOUN
cblr-3040	775	82	of	of	ADP
cblr-3040	775	83	employee	employee	NOUN
cblr-3040	775	84	stock	stock	NOUN
cblr-3040	775	85	options	option	NOUN
cblr-3040	775	86	by	by	ADP
cblr-3040	775	87	european	european	PROPN
cblr-3040	775	88	union	union	PROPN
cblr-3040	775	89	and	and	CCONJ
cblr-3040	775	90	other	other	ADJ
cblr-3040	775	91	companies	company	NOUN
cblr-3040	775	92	following	follow	VERB
cblr-3040	775	93	iasb	iasb	ADJ
cblr-3040	775	94	standards	standard	NOUN
cblr-3040	775	95	.	.	PUNCT
cblr-3040	776	1	'35	'35	NUM
cblr-3040	776	2	a	a	DET
cblr-3040	776	3	general	general	NOUN
cblr-3040	776	4	,	,	PUNCT
cblr-3040	776	5	though	though	SCONJ
cblr-3040	776	6	nevertheless	nevertheless	ADV
cblr-3040	776	7	technical	technical	ADJ
cblr-3040	776	8	description	description	NOUN
cblr-3040	776	9	of	of	ADP
cblr-3040	776	10	the	the	DET
cblr-3040	776	11	basic	basic	ADJ
cblr-3040	776	12	financial	financial	ADJ
cblr-3040	776	13	accounting	accounting	NOUN
cblr-3040	776	14	options	option	NOUN
cblr-3040	776	15	available	available	ADJ
cblr-3040	776	16	to	to	ADP
cblr-3040	776	17	a	a	DET
cblr-3040	776	18	company	company	NOUN
cblr-3040	776	19	for	for	ADP
cblr-3040	776	20	an	an	DET
cblr-3040	776	21	arrangement	arrangement	NOUN
cblr-3040	776	22	such	such	ADJ
cblr-3040	776	23	as	as	ADP
cblr-3040	776	24	a	a	DET
cblr-3040	776	25	compensatory	compensatory	ADJ
cblr-3040	776	26	nonqualified	nonqualifie	VERB
cblr-3040	776	27	employee	employee	NOUN
cblr-3040	776	28	stock	stock	NOUN
cblr-3040	776	29	option	option	NOUN
cblr-3040	776	30	is	be	AUX
cblr-3040	776	31	set	set	VERB
cblr-3040	776	32	forth	forth	ADV
cblr-3040	776	33	in	in	ADP
cblr-3040	776	34	the	the	DET
cblr-3040	776	35	following	follow	VERB
cblr-3040	776	36	excerpt	excerpt	NOUN
cblr-3040	776	37	13	13	NUM
cblr-3040	776	38	emerging	emerge	VERB
cblr-3040	776	39	issues	issue	NOUN
cblr-3040	776	40	task	task	NOUN
cblr-3040	776	41	force	force	NOUN
cblr-3040	776	42	,	,	PUNCT
cblr-3040	776	43	issue	issue	VERB
cblr-3040	776	44	no	no	INTJ
cblr-3040	776	45	.	.	NOUN
cblr-3040	776	46	00	00	NUM
cblr-3040	776	47	-	-	SYM
cblr-3040	776	48	23	23	NUM
cblr-3040	776	49	,	,	PUNCT
cblr-3040	776	50	issues	issue	NOUN
cblr-3040	776	51	related	relate	VERB
cblr-3040	776	52	to	to	ADP
cblr-3040	776	53	the	the	DET
cblr-3040	776	54	accounting	accounting	NOUN
cblr-3040	776	55	for	for	ADP
cblr-3040	776	56	stock	stock	NOUN
cblr-3040	776	57	compensation	compensation	NOUN
cblr-3040	776	58	under	under	ADP
cblr-3040	776	59	apb	apb	PROPN
cblr-3040	776	60	opinion	opinion	NOUN
cblr-3040	776	61	no	no	INTJ
cblr-3040	776	62	.	.	PROPN
cblr-3040	776	63	25	25	NUM
cblr-3040	776	64	(	(	PUNCT
cblr-3040	776	65	dec	dec	PROPN
cblr-3040	776	66	.	.	PROPN
cblr-3040	776	67	27	27	NUM
cblr-3040	776	68	,	,	PUNCT
cblr-3040	776	69	2001	2001	NUM
cblr-3040	776	70	,	,	PUNCT
cblr-3040	776	71	revised	revise	VERB
cblr-3040	776	72	mar	mar	PROPN
cblr-3040	776	73	.	.	PROPN
cblr-3040	776	74	7	7	NUM
cblr-3040	776	75	,	,	PUNCT
cblr-3040	776	76	2002	2002	NUM
cblr-3040	776	77	and	and	CCONJ
cblr-3040	776	78	aug	aug	PROPN
cblr-3040	776	79	.	.	PROPN
cblr-3040	776	80	2	2	NUM
cblr-3040	776	81	,	,	PUNCT
cblr-3040	776	82	2002	2002	NUM
cblr-3040	776	83	)	)	PUNCT
cblr-3040	776	84	.	.	PUNCT
cblr-3040	777	1	"	"	PUNCT
cblr-3040	777	2	'	'	PUNCT
cblr-3040	777	3	see	see	VERB
cblr-3040	777	4	discussion	discussion	NOUN
cblr-3040	777	5	infra	infra	NOUN
cblr-3040	777	6	at	at	ADP
cblr-3040	777	7	notes	note	NOUN
cblr-3040	777	8	141	141	NUM
cblr-3040	777	9	-	-	SYM
cblr-3040	777	10	143	143	NUM
cblr-3040	777	11	and	and	CCONJ
cblr-3040	777	12	accompanying	accompany	VERB
cblr-3040	777	13	text	text	NOUN
cblr-3040	777	14	.	.	PUNCT
cblr-3040	778	1	the	the	DET
cblr-3040	778	2	debate	debate	NOUN
cblr-3040	778	3	was	be	AUX
cblr-3040	778	4	recently	recently	ADV
cblr-3040	778	5	described	describe	VERB
cblr-3040	778	6	by	by	ADP
cblr-3040	778	7	current	current	ADJ
cblr-3040	778	8	fasb	fasb	PROPN
cblr-3040	778	9	chairman	chairman	PROPN
cblr-3040	778	10	edmund	edmund	PROPN
cblr-3040	778	11	jacobs	jacobs	PROPN
cblr-3040	778	12	as	as	ADP
cblr-3040	778	13	"	"	PUNCT
cblr-3040	778	14	the	the	DET
cblr-3040	778	15	most	most	ADV
cblr-3040	778	16	controversial	controversial	ADJ
cblr-3040	778	17	project	project	NOUN
cblr-3040	778	18	in	in	ADP
cblr-3040	778	19	the	the	DET
cblr-3040	778	20	board	board	NOUN
cblr-3040	778	21	's	's	PART
cblr-3040	778	22	history	history	NOUN
cblr-3040	778	23	.	.	PUNCT
cblr-3040	778	24	"	"	PUNCT
cblr-3040	779	1	steve	steve	PROPN
cblr-3040	779	2	burkholder	burkholder	PROPN
cblr-3040	779	3	,	,	PUNCT
cblr-3040	779	4	accounting	accounting	NOUN
cblr-3040	779	5	:	:	PUNCT
cblr-3040	779	6	fasb	fasb	PROPN
cblr-3040	779	7	may	may	AUX
cblr-3040	779	8	revisit	revisit	VERB
cblr-3040	779	9	its	its	PRON
cblr-3040	779	10	stock	stock	NOUN
cblr-3040	779	11	option	option	NOUN
cblr-3040	779	12	rules	rule	NOUN
cblr-3040	779	13	if	if	SCONJ
cblr-3040	779	14	iasb	iasb	NOUN
cblr-3040	779	15	wants	want	VERB
cblr-3040	779	16	stock	stock	NOUN
cblr-3040	779	17	compensation	compensation	NOUN
cblr-3040	779	18	expensing	expensing	NOUN
cblr-3040	779	19	,	,	PUNCT
cblr-3040	779	20	87	87	NUM
cblr-3040	779	21	daily	daily	ADJ
cblr-3040	779	22	tax	tax	NOUN
cblr-3040	779	23	rep	rep	PROPN
cblr-3040	779	24	.	.	PROPN
cblr-3040	779	25	(	(	PUNCT
cblr-3040	779	26	bna	bna	PROPN
cblr-3040	779	27	)	)	PUNCT
cblr-3040	779	28	g-5	g-5	PROPN
cblr-3040	779	29	(	(	PUNCT
cblr-3040	779	30	may	may	PROPN
cblr-3040	779	31	6	6	NUM
cblr-3040	779	32	,	,	PUNCT
cblr-3040	779	33	2002	2002	NUM
cblr-3040	779	34	)	)	PUNCT
cblr-3040	779	35	.	.	PUNCT
cblr-3040	780	1	135	135	NUM
cblr-3040	780	2	for	for	ADP
cblr-3040	780	3	samples	sample	NOUN
cblr-3040	780	4	of	of	ADP
cblr-3040	780	5	the	the	DET
cblr-3040	780	6	heated	heated	ADJ
cblr-3040	780	7	nature	nature	NOUN
cblr-3040	780	8	of	of	ADP
cblr-3040	780	9	the	the	DET
cblr-3040	780	10	current	current	ADJ
cblr-3040	780	11	debate	debate	NOUN
cblr-3040	780	12	,	,	PUNCT
cblr-3040	780	13	see	see	VERB
cblr-3040	780	14	,	,	PUNCT
cblr-3040	780	15	e.g.	e.g.	ADV
cblr-3040	780	16	,	,	PUNCT
cblr-3040	780	17	itaa	itaa	ADJ
cblr-3040	780	18	white	white	PROPN
cblr-3040	780	19	paper	paper	NOUN
cblr-3040	780	20	,	,	PUNCT
cblr-3040	780	21	supra	supra	PROPN
cblr-3040	780	22	note	note	VERB
cblr-3040	780	23	127	127	NUM
cblr-3040	780	24	;	;	PUNCT
cblr-3040	780	25	steve	steve	PROPN
cblr-3040	780	26	burkholder	burkholder	PROPN
cblr-3040	780	27	,	,	PUNCT
cblr-3040	780	28	international	international	ADJ
cblr-3040	780	29	accounting	accounting	NOUN
cblr-3040	780	30	:	:	PUNCT
cblr-3040	780	31	volcker	volcker	PROPN
cblr-3040	780	32	defends	defend	VERB
cblr-3040	780	33	iasb	iasb	ADJ
cblr-3040	780	34	stock	stock	NOUN
cblr-3040	780	35	options	option	NOUN
cblr-3040	780	36	effort	effort	NOUN
cblr-3040	780	37	;	;	PUNCT
cblr-3040	780	38	board	board	NOUN
cblr-3040	780	39	vice	vice	NOUN
cblr-3040	780	40	chairman	chairman	NOUN
cblr-3040	780	41	cautions	caution	VERB
cblr-3040	780	42	opponents	opponent	NOUN
cblr-3040	780	43	,	,	PUNCT
cblr-3040	780	44	33	33	NUM
cblr-3040	780	45	sec	sec	PROPN
cblr-3040	780	46	.	.	PUNCT
cblr-3040	781	1	reg	reg	PROPN
cblr-3040	781	2	.	.	PROPN
cblr-3040	781	3	&	&	CCONJ
cblr-3040	781	4	l.	l.	PROPN
cblr-3040	781	5	rep	rep	PROPN
cblr-3040	781	6	.	.	PROPN
cblr-3040	781	7	1655	1655	NUM
cblr-3040	781	8	(	(	PUNCT
cblr-3040	781	9	nov	nov	PROPN
cblr-3040	781	10	.	.	PROPN
cblr-3040	781	11	19	19	NUM
cblr-3040	781	12	,	,	PUNCT
cblr-3040	781	13	2001	2001	NUM
cblr-3040	781	14	)	)	PUNCT
cblr-3040	781	15	.	.	PUNCT
cblr-3040	782	1	the	the	DET
cblr-3040	782	2	iasb	iasb	NOUN
cblr-3040	782	3	decided	decide	VERB
cblr-3040	782	4	unanimously	unanimously	ADV
cblr-3040	782	5	on	on	ADP
cblr-3040	782	6	july	july	PROPN
cblr-3040	782	7	16	16	NUM
cblr-3040	782	8	,	,	PUNCT
cblr-3040	782	9	2002	2002	NUM
cblr-3040	782	10	to	to	PART
cblr-3040	782	11	require	require	VERB
cblr-3040	782	12	the	the	DET
cblr-3040	782	13	expensing	expensing	NOUN
cblr-3040	782	14	.	.	PUNCT
cblr-3040	783	1	see	see	VERB
cblr-3040	783	2	int'l	int'l	NOUN
cblr-3040	783	3	acct	acct	NOUN
cblr-3040	783	4	.	.	PUNCT
cblr-3040	784	1	standards	standard	NOUN
cblr-3040	784	2	bd	bd	PROPN
cblr-3040	784	3	.	.	PROPN
cblr-3040	784	4	,	,	PUNCT
cblr-3040	784	5	board	board	NOUN
cblr-3040	784	6	decisions	decision	NOUN
cblr-3040	784	7	on	on	ADP
cblr-3040	784	8	international	international	ADJ
cblr-3040	784	9	accounting	accounting	NOUN
cblr-3040	784	10	standards	standard	NOUN
cblr-3040	784	11	,	,	PUNCT
cblr-3040	784	12	iasb	iasb	NOUN
cblr-3040	784	13	update	update	NOUN
cblr-3040	784	14	,	,	PUNCT
cblr-3040	784	15	july	july	PROPN
cblr-3040	784	16	2002	2002	NUM
cblr-3040	784	17	,	,	PUNCT
cblr-3040	784	18	at	at	ADP
cblr-3040	784	19	5	5	NUM
cblr-3040	784	20	-	-	SYM
cblr-3040	784	21	6	6	NUM
cblr-3040	784	22	[	[	X
cblr-3040	784	23	hereinafter	hereinafter	NOUN
cblr-3040	784	24	iasb	iasb	VERB
cblr-3040	784	25	july	july	PROPN
cblr-3040	784	26	2002	2002	NUM
cblr-3040	784	27	board	board	NOUN
cblr-3040	784	28	decision	decision	NOUN
cblr-3040	784	29	]	]	PUNCT
cblr-3040	784	30	,	,	PUNCT
cblr-3040	784	31	available	available	ADJ
cblr-3040	784	32	at	at	ADP
cblr-3040	784	33	http://www.iasc.org.uk/docs/update	http://www.iasc.org.uk/docs/update	PROPN
cblr-3040	784	34	/upd0207.pdf	/upd0207.pdf	PUNCT
cblr-3040	784	35	;	;	PUNCT
cblr-3040	784	36	see	see	VERB
cblr-3040	784	37	also	also	ADV
cblr-3040	784	38	iasb	iasb	VERB
cblr-3040	784	39	world	world	NOUN
cblr-3040	784	40	wide	wide	ADJ
cblr-3040	784	41	web	web	NOUN
cblr-3040	784	42	server	server	NOUN
cblr-3040	784	43	at	at	ADP
cblr-3040	784	44	http://www.iasc.org.uk	http://www.iasc.org.uk	NUM
cblr-3040	784	45	.	.	PUNCT
cblr-3040	785	1	on	on	ADP
cblr-3040	785	2	november	november	PROPN
cblr-3040	785	3	7	7	NUM
cblr-3040	785	4	,	,	PUNCT
cblr-3040	785	5	2002	2002	NUM
cblr-3040	785	6	,	,	PUNCT
cblr-3040	785	7	the	the	DET
cblr-3040	785	8	iasb	iasb	NOUN
cblr-3040	785	9	issued	issue	VERB
cblr-3040	785	10	an	an	DET
cblr-3040	785	11	exposure	exposure	NOUN
cblr-3040	785	12	draft	draft	NOUN
cblr-3040	785	13	on	on	ADP
cblr-3040	785	14	share	share	NOUN
cblr-3040	785	15	-	-	PUNCT
cblr-3040	785	16	based	base	VERB
cblr-3040	785	17	payment	payment	NOUN
cblr-3040	785	18	which	which	PRON
cblr-3040	785	19	included	include	VERB
cblr-3040	785	20	rules	rule	NOUN
cblr-3040	785	21	on	on	ADP
cblr-3040	785	22	mandatory	mandatory	ADJ
cblr-3040	785	23	expensing	expensing	NOUN
cblr-3040	785	24	.	.	PUNCT
cblr-3040	786	1	ed	ed	NOUN
cblr-3040	786	2	2	2	NUM
cblr-3040	786	3	share	share	NOUN
cblr-3040	786	4	-	-	PUNCT
cblr-3040	786	5	based	base	VERB
cblr-3040	786	6	payment	payment	NOUN
cblr-3040	786	7	(	(	PUNCT
cblr-3040	786	8	int'l	int'l	NOUN
cblr-3040	786	9	acct	acct	NOUN
cblr-3040	786	10	.	.	PUNCT
cblr-3040	787	1	standards	standard	NOUN
cblr-3040	787	2	bd	bd	PROPN
cblr-3040	787	3	.	.	PROPN
cblr-3040	787	4	2002	2002	NUM
cblr-3040	787	5	)	)	PUNCT
cblr-3040	787	6	,	,	PUNCT
cblr-3040	787	7	available	available	ADJ
cblr-3040	787	8	at	at	ADP
cblr-3040	787	9	http://www.iasc.org.uk/docs/ed02/ed02.pdf	http://www.iasc.org.uk/docs/ed02/ed02.pdf	PROPN
cblr-3040	787	10	.	.	PUNCT
cblr-3040	788	1	shortly	shortly	ADV
cblr-3040	788	2	thereafter	thereafter	ADV
cblr-3040	788	3	,	,	PUNCT
cblr-3040	788	4	the	the	DET
cblr-3040	788	5	fasb	fasb	NOUN
cblr-3040	788	6	issued	issue	VERB
cblr-3040	788	7	an	an	DET
cblr-3040	788	8	invitation	invitation	NOUN
cblr-3040	788	9	for	for	ADP
cblr-3040	788	10	comments	comment	NOUN
cblr-3040	788	11	on	on	ADP
cblr-3040	788	12	the	the	DET
cblr-3040	788	13	topic	topic	NOUN
cblr-3040	788	14	of	of	ADP
cblr-3040	788	15	stock	stock	NOUN
cblr-3040	788	16	-	-	PUNCT
cblr-3040	788	17	based	base	VERB
cblr-3040	788	18	compensation	compensation	NOUN
cblr-3040	788	19	.	.	PUNCT
cblr-3040	789	1	see	see	VERB
cblr-3040	789	2	steve	steve	PROPN
cblr-3040	789	3	burkholder	burkholder	PROPN
cblr-3040	789	4	,	,	PUNCT
cblr-3040	789	5	comment	comment	NOUN
cblr-3040	789	6	sought	seek	VERB
cblr-3040	789	7	on	on	ADP
cblr-3040	789	8	iasb	iasb	NOUN
cblr-3040	789	9	proposal	proposal	NOUN
cblr-3040	789	10	,	,	PUNCT
cblr-3040	789	11	us	we	PRON
cblr-3040	789	12	accounting	account	VERB
cblr-3040	789	13	for	for	ADP
cblr-3040	789	14	stock	stock	NOUN
cblr-3040	789	15	compensation	compensation	NOUN
cblr-3040	789	16	,	,	PUNCT
cblr-3040	789	17	34	34	NUM
cblr-3040	789	18	sec	sec	PROPN
cblr-3040	789	19	.	.	PUNCT
cblr-3040	790	1	reg	reg	PROPN
cblr-3040	790	2	.	.	PROPN
cblr-3040	790	3	&	&	CCONJ
cblr-3040	790	4	l.	l.	PROPN
cblr-3040	790	5	rep	rep	PROPN
cblr-3040	790	6	.	.	PROPN
cblr-3040	790	7	1924	1924	NUM
cblr-3040	790	8	(	(	PUNCT
cblr-3040	790	9	2002	2002	NUM
cblr-3040	790	10	)	)	PUNCT
cblr-3040	790	11	(	(	PUNCT
cblr-3040	790	12	reporting	report	VERB
cblr-3040	790	13	on	on	ADP
cblr-3040	790	14	statement	statement	NOUN
cblr-3040	790	15	issued	issue	VERB
cblr-3040	790	16	by	by	ADP
cblr-3040	790	17	fasb	fasb	PROPN
cblr-3040	790	18	chairman	chairman	PROPN
cblr-3040	790	19	robert	robert	PROPN
cblr-3040	790	20	herz	herz	PROPN
cblr-3040	790	21	on	on	ADP
cblr-3040	790	22	november	november	PROPN
cblr-3040	790	23	18	18	NUM
cblr-3040	790	24	,	,	PUNCT
cblr-3040	790	25	2002	2002	NUM
cblr-3040	790	26	)	)	PUNCT
cblr-3040	790	27	.	.	PUNCT
cblr-3040	791	1	[	[	X
cblr-3040	791	2	vol	vol	NOUN
cblr-3040	791	3	.	.	PUNCT
cblr-3040	791	4	2003columbia	2003columbia	NUM
cblr-3040	791	5	business	business	NOUN
cblr-3040	791	6	la	la	PROPN
cblr-3040	791	7	w	w	PROPN
cblr-3040	791	8	review	review	NOUN
cblr-3040	791	9	no	no	INTJ
cblr-3040	791	10	.	.	PUNCT
cblr-3040	792	1	1:35	1:35	NUM
cblr-3040	792	2	]	]	PUNCT
cblr-3040	792	3	stopping	stop	VERB
cblr-3040	792	4	enron	enron	PROPN
cblr-3040	792	5	end	end	PROPN
cblr-3040	792	6	-	-	PUNCT
cblr-3040	792	7	runsand	runsand	NOUN
cblr-3040	792	8	other	other	ADJ
cblr-3040	792	9	trick	trick	NOUN
cblr-3040	792	10	plays	play	VERB
cblr-3040	792	11	95	95	NUM
cblr-3040	792	12	from	from	ADP
cblr-3040	792	13	fasb	fasb	NOUN
cblr-3040	792	14	's	's	PART
cblr-3040	792	15	summary	summary	NOUN
cblr-3040	792	16	of	of	ADP
cblr-3040	792	17	its	its	PRON
cblr-3040	792	18	statement	statement	NOUN
cblr-3040	792	19	no	no	INTJ
cblr-3040	792	20	.	.	PROPN
cblr-3040	792	21	123	123	NUM
cblr-3040	792	22	,	,	PUNCT
cblr-3040	792	23	the	the	DET
cblr-3040	792	24	principal	principal	ADJ
cblr-3040	792	25	authority	authority	NOUN
cblr-3040	792	26	on	on	ADP
cblr-3040	792	27	the	the	DET
cblr-3040	792	28	subject	subject	NOUN
cblr-3040	792	29	:	:	PUNCT
cblr-3040	792	30	this	this	DET
cblr-3040	792	31	statement	statement	NOUN
cblr-3040	792	32	defines	define	VERB
cblr-3040	792	33	a	a	DET
cblr-3040	792	34	fair	fair	ADJ
cblr-3040	792	35	value	value	NOUN
cblr-3040	792	36	based	base	VERB
cblr-3040	792	37	method	method	NOUN
cblr-3040	792	38	of	of	ADP
cblr-3040	792	39	accounting	account	VERB
cblr-3040	792	40	for	for	ADP
cblr-3040	792	41	an	an	DET
cblr-3040	792	42	employee	employee	NOUN
cblr-3040	792	43	stock	stock	NOUN
cblr-3040	792	44	option	option	NOUN
cblr-3040	792	45	or	or	CCONJ
cblr-3040	792	46	similar	similar	ADJ
cblr-3040	792	47	equity	equity	NOUN
cblr-3040	792	48	instrument	instrument	NOUN
cblr-3040	792	49	and	and	CCONJ
cblr-3040	792	50	encourages	encourage	VERB
cblr-3040	792	51	all	all	DET
cblr-3040	792	52	entities	entity	NOUN
cblr-3040	792	53	to	to	PART
cblr-3040	792	54	adopt	adopt	VERB
cblr-3040	792	55	that	that	DET
cblr-3040	792	56	method	method	NOUN
cblr-3040	792	57	of	of	ADP
cblr-3040	792	58	accounting	account	VERB
cblr-3040	792	59	for	for	ADP
cblr-3040	792	60	all	all	PRON
cblr-3040	792	61	of	of	ADP
cblr-3040	792	62	their	their	PRON
cblr-3040	792	63	employee	employee	NOUN
cblr-3040	792	64	stock	stock	NOUN
cblr-3040	792	65	compensation	compensation	NOUN
cblr-3040	792	66	plans	plan	NOUN
cblr-3040	792	67	.	.	PUNCT
cblr-3040	793	1	however	however	ADV
cblr-3040	793	2	,	,	PUNCT
cblr-3040	793	3	it	it	PRON
cblr-3040	793	4	also	also	ADV
cblr-3040	793	5	allows	allow	VERB
cblr-3040	793	6	an	an	DET
cblr-3040	793	7	entity	entity	NOUN
cblr-3040	793	8	to	to	PART
cblr-3040	793	9	continue	continue	VERB
cblr-3040	793	10	to	to	PART
cblr-3040	793	11	measure	measure	VERB
cblr-3040	793	12	compensation	compensation	NOUN
cblr-3040	793	13	cost	cost	NOUN
cblr-3040	793	14	for	for	ADP
cblr-3040	793	15	those	those	DET
cblr-3040	793	16	plans	plan	NOUN
cblr-3040	793	17	using	use	VERB
cblr-3040	793	18	the	the	DET
cblr-3040	793	19	intrinsic	intrinsic	ADJ
cblr-3040	793	20	value	value	NOUN
cblr-3040	793	21	based	base	VERB
cblr-3040	793	22	method	method	NOUN
cblr-3040	793	23	of	of	ADP
cblr-3040	793	24	accounting	accounting	NOUN
cblr-3040	793	25	prescribed	prescribe	VERB
cblr-3040	793	26	by	by	ADP
cblr-3040	793	27	apb	apb	PROPN
cblr-3040	793	28	opinion	opinion	PROPN
cblr-3040	793	29	no	no	INTJ
cblr-3040	793	30	.	.	PROPN
cblr-3040	793	31	25	25	NUM
cblr-3040	793	32	.	.	PUNCT
cblr-3040	793	33	..	..	PUNCT
cblr-3040	794	1	entities	entity	NOUN
cblr-3040	794	2	electing	elect	VERB
cblr-3040	794	3	to	to	PART
cblr-3040	794	4	remain	remain	VERB
cblr-3040	794	5	with	with	ADP
cblr-3040	794	6	the	the	DET
cblr-3040	794	7	accounting	accounting	NOUN
cblr-3040	794	8	in	in	ADP
cblr-3040	794	9	opinion	opinion	NOUN
cblr-3040	794	10	25	25	NUM
cblr-3040	794	11	must	must	AUX
cblr-3040	794	12	make	make	VERB
cblr-3040	794	13	pro	pro	ADJ
cblr-3040	794	14	forma	forma	NOUN
cblr-3040	794	15	disclosures	disclosure	NOUN
cblr-3040	794	16	of	of	ADP
cblr-3040	794	17	net	net	ADJ
cblr-3040	794	18	income	income	NOUN
cblr-3040	794	19	and	and	CCONJ
cblr-3040	794	20	,	,	PUNCT
cblr-3040	794	21	if	if	SCONJ
cblr-3040	794	22	presented	present	VERB
cblr-3040	794	23	,	,	PUNCT
cblr-3040	794	24	earnings	earning	NOUN
cblr-3040	794	25	per	per	ADP
cblr-3040	794	26	share	share	NOUN
cblr-3040	794	27	,	,	PUNCT
cblr-3040	794	28	as	as	SCONJ
cblr-3040	794	29	if	if	SCONJ
cblr-3040	794	30	the	the	DET
cblr-3040	794	31	fair	fair	ADJ
cblr-3040	794	32	value	value	NOUN
cblr-3040	794	33	based	base	VERB
cblr-3040	794	34	method	method	NOUN
cblr-3040	794	35	of	of	ADP
cblr-3040	794	36	accounting	accounting	NOUN
cblr-3040	794	37	defined	define	VERB
cblr-3040	794	38	in	in	ADP
cblr-3040	794	39	this	this	DET
cblr-3040	794	40	statement	statement	NOUN
cblr-3040	794	41	had	have	AUX
cblr-3040	794	42	been	be	AUX
cblr-3040	794	43	applied	apply	VERB
cblr-3040	794	44	.	.	PUNCT
cblr-3040	795	1	under	under	ADP
cblr-3040	795	2	the	the	DET
cblr-3040	795	3	fair	fair	ADJ
cblr-3040	795	4	value	value	NOUN
cblr-3040	795	5	based	base	VERB
cblr-3040	795	6	method	method	NOUN
cblr-3040	795	7	,	,	PUNCT
cblr-3040	795	8	compensation	compensation	NOUN
cblr-3040	795	9	cost	cost	NOUN
cblr-3040	795	10	is	be	AUX
cblr-3040	795	11	measured	measure	VERB
cblr-3040	795	12	at	at	ADP
cblr-3040	795	13	the	the	DET
cblr-3040	795	14	grant	grant	NOUN
cblr-3040	795	15	date	date	NOUN
cblr-3040	795	16	based	base	VERB
cblr-3040	795	17	on	on	ADP
cblr-3040	795	18	the	the	DET
cblr-3040	795	19	value	value	NOUN
cblr-3040	795	20	of	of	ADP
cblr-3040	795	21	the	the	DET
cblr-3040	795	22	award	award	NOUN
cblr-3040	795	23	and	and	CCONJ
cblr-3040	795	24	is	be	AUX
cblr-3040	795	25	recognized	recognize	VERB
cblr-3040	795	26	over	over	ADP
cblr-3040	795	27	the	the	DET
cblr-3040	795	28	service	service	NOUN
cblr-3040	795	29	period	period	NOUN
cblr-3040	795	30	,	,	PUNCT
cblr-3040	795	31	which	which	PRON
cblr-3040	795	32	is	be	AUX
cblr-3040	795	33	usually	usually	ADV
cblr-3040	795	34	the	the	DET
cblr-3040	795	35	vesting	vest	VERB
cblr-3040	795	36	period	period	NOUN
cblr-3040	795	37	.	.	PUNCT
cblr-3040	796	1	under	under	ADP
cblr-3040	796	2	the	the	DET
cblr-3040	796	3	intrinsic	intrinsic	ADJ
cblr-3040	796	4	value	value	NOUN
cblr-3040	796	5	based	base	VERB
cblr-3040	796	6	method	method	NOUN
cblr-3040	796	7	,	,	PUNCT
cblr-3040	796	8	compensation	compensation	NOUN
cblr-3040	796	9	cost	cost	NOUN
cblr-3040	796	10	is	be	AUX
cblr-3040	796	11	the	the	DET
cblr-3040	796	12	excess	excess	ADJ
cblr-3040	796	13	,	,	PUNCT
cblr-3040	796	14	if	if	SCONJ
cblr-3040	796	15	any	any	PRON
cblr-3040	796	16	,	,	PUNCT
cblr-3040	796	17	of	of	ADP
cblr-3040	796	18	the	the	DET
cblr-3040	796	19	quoted	quote	VERB
cblr-3040	796	20	market	market	NOUN
cblr-3040	796	21	price	price	NOUN
cblr-3040	796	22	of	of	ADP
cblr-3040	796	23	the	the	DET
cblr-3040	796	24	stock	stock	NOUN
cblr-3040	796	25	at	at	ADP
cblr-3040	796	26	the	the	DET
cblr-3040	796	27	grant	grant	NOUN
cblr-3040	796	28	date	date	NOUN
cblr-3040	796	29	or	or	CCONJ
cblr-3040	796	30	other	other	ADJ
cblr-3040	796	31	measurement	measurement	NOUN
cblr-3040	796	32	date	date	NOUN
cblr-3040	796	33	over	over	ADP
cblr-3040	796	34	the	the	DET
cblr-3040	796	35	amount	amount	NOUN
cblr-3040	796	36	the	the	DET
cblr-3040	796	37	employee	employee	NOUN
cblr-3040	796	38	must	must	AUX
cblr-3040	796	39	pay	pay	VERB
cblr-3040	796	40	to	to	PART
cblr-3040	796	41	acquire	acquire	VERB
cblr-3040	796	42	the	the	DET
cblr-3040	796	43	stock	stock	NOUN
cblr-3040	796	44	.	.	PUNCT
cblr-3040	797	1	most	most	ADJ
cblr-3040	797	2	fixed	fix	VERB
cblr-3040	797	3	stock	stock	NOUN
cblr-3040	797	4	option	option	NOUN
cblr-3040	797	5	plans	plan	VERB
cblr-3040	797	6	-the	-the	DET
cblr-3040	797	7	most	most	ADV
cblr-3040	797	8	common	common	ADJ
cblr-3040	797	9	type	type	NOUN
cblr-3040	797	10	of	of	ADP
cblr-3040	797	11	stock	stock	NOUN
cblr-3040	797	12	compensation	compensation	NOUN
cblr-3040	797	13	plan	plan	NOUN
cblr-3040	797	14	-have	-have	VERB
cblr-3040	797	15	no	no	DET
cblr-3040	797	16	intrinsic	intrinsic	ADJ
cblr-3040	797	17	value	value	NOUN
cblr-3040	797	18	at	at	ADP
cblr-3040	797	19	grant	grant	NOUN
cblr-3040	797	20	date	date	NOUN
cblr-3040	797	21	,	,	PUNCT
cblr-3040	797	22	and	and	CCONJ
cblr-3040	797	23	under	under	ADP
cblr-3040	797	24	opinion	opinion	NOUN
cblr-3040	797	25	25	25	NUM
cblr-3040	797	26	no	no	DET
cblr-3040	797	27	compensation	compensation	NOUN
cblr-3040	797	28	cost	cost	NOUN
cblr-3040	797	29	is	be	AUX
cblr-3040	797	30	recognized	recognize	VERB
cblr-3040	797	31	for	for	ADP
cblr-3040	797	32	them	they	PRON
cblr-3040	797	33	.	.	PUNCT
cblr-3040	798	1	the	the	DET
cblr-3040	798	2	pro	pro	PROPN
cblr-3040	798	3	forma	forma	PROPN
cblr-3040	798	4	amounts	amount	NOUN
cblr-3040	798	5	required	require	VERB
cblr-3040	798	6	to	to	PART
cblr-3040	798	7	be	be	AUX
cblr-3040	798	8	disclosed	disclose	VERB
cblr-3040	798	9	by	by	ADP
cblr-3040	798	10	an	an	DET
cblr-3040	798	11	employer	employer	NOUN
cblr-3040	798	12	that	that	PRON
cblr-3040	798	13	continues	continue	VERB
cblr-3040	798	14	to	to	PART
cblr-3040	798	15	apply	apply	VERB
cblr-3040	798	16	the	the	DET
cblr-3040	798	17	accounting	accounting	NOUN
cblr-3040	798	18	provisions	provision	NOUN
cblr-3040	798	19	of	of	ADP
cblr-3040	798	20	opinion	opinion	NOUN
cblr-3040	798	21	25	25	NUM
cblr-3040	798	22	will	will	AUX
cblr-3040	798	23	reflect	reflect	VERB
cblr-3040	798	24	the	the	DET
cblr-3040	798	25	difference	difference	NOUN
cblr-3040	798	26	between	between	ADP
cblr-3040	798	27	compensation	compensation	NOUN
cblr-3040	798	28	cost	cost	NOUN
cblr-3040	798	29	,	,	PUNCT
cblr-3040	798	30	if	if	SCONJ
cblr-3040	798	31	any	any	PRON
cblr-3040	798	32	,	,	PUNCT
cblr-3040	798	33	included	include	VERB
cblr-3040	798	34	in	in	ADP
cblr-3040	798	35	net	net	ADJ
cblr-3040	798	36	income	income	NOUN
cblr-3040	798	37	and	and	CCONJ
cblr-3040	798	38	the	the	DET
cblr-3040	798	39	related	relate	VERB
cblr-3040	798	40	cost	cost	NOUN
cblr-3040	798	41	measured	measure	VERB
cblr-3040	798	42	by	by	ADP
cblr-3040	798	43	the	the	DET
cblr-3040	798	44	fair	fair	ADJ
cblr-3040	798	45	value	value	NOUN
cblr-3040	798	46	based	base	VERB
cblr-3040	798	47	method	method	NOUN
cblr-3040	798	48	defined	define	VERB
cblr-3040	798	49	in	in	ADP
cblr-3040	798	50	this	this	DET
cblr-3040	798	51	statement	statement	NOUN
cblr-3040	798	52	,	,	PUNCT
cblr-3040	798	53	including	include	VERB
cblr-3040	798	54	tax	tax	NOUN
cblr-3040	798	55	effects	effect	NOUN
cblr-3040	798	56	,	,	PUNCT
cblr-3040	798	57	if	if	SCONJ
cblr-3040	798	58	any	any	PRON
cblr-3040	798	59	,	,	PUNCT
cblr-3040	798	60	that	that	PRON
cblr-3040	798	61	would	would	AUX
cblr-3040	798	62	have	have	AUX
cblr-3040	798	63	been	be	AUX
cblr-3040	798	64	recognized	recognize	VERB
cblr-3040	798	65	in	in	ADP
cblr-3040	798	66	the	the	DET
cblr-3040	798	67	income	income	NOUN
cblr-3040	798	68	statement	statement	NOUN
cblr-3040	798	69	if	if	SCONJ
cblr-3040	798	70	the	the	DET
cblr-3040	798	71	fair	fair	ADJ
cblr-3040	798	72	value	value	NOUN
cblr-3040	798	73	based	base	VERB
cblr-3040	798	74	method	method	NOUN
cblr-3040	798	75	had	have	AUX
cblr-3040	798	76	been	be	AUX
cblr-3040	798	77	used	use	VERB
cblr-3040	798	78	.	.	PUNCT
cblr-3040	799	1	the	the	DET
cblr-3040	799	2	required	require	VERB
cblr-3040	799	3	pro	pro	ADJ
cblr-3040	799	4	forma	forma	NOUN
cblr-3040	799	5	amounts	amount	NOUN
cblr-3040	799	6	will	will	AUX
cblr-3040	799	7	not	not	PART
cblr-3040	799	8	reflect	reflect	VERB
cblr-3040	799	9	any	any	DET
cblr-3040	799	10	other	other	ADJ
cblr-3040	799	11	adjustments	adjustment	NOUN
cblr-3040	799	12	to	to	PART
cblr-3040	799	13	reported	report	VERB
cblr-3040	799	14	net	net	ADJ
cblr-3040	799	15	income	income	NOUN
cblr-3040	799	16	or	or	CCONJ
cblr-3040	799	17	,	,	PUNCT
cblr-3040	799	18	if	if	SCONJ
cblr-3040	799	19	presented	present	VERB
cblr-3040	799	20	,	,	PUNCT
cblr-3040	799	21	earnings	earning	NOUN
cblr-3040	799	22	per	per	ADP
cblr-3040	799	23	share	share	NOUN
cblr-3040	799	24	.	.	PUNCT
cblr-3040	800	1	136	136	NUM
cblr-3040	800	2	in	in	ADP
cblr-3040	800	3	the	the	DET
cblr-3040	800	4	example	example	NOUN
cblr-3040	800	5	set	set	VERB
cblr-3040	800	6	forth	forth	ADP
cblr-3040	800	7	supra	supra	NOUN
cblr-3040	800	8	,	,	PUNCT
cblr-3040	800	9	use	use	NOUN
cblr-3040	800	10	of	of	ADP
cblr-3040	800	11	the	the	DET
cblr-3040	800	12	"	"	PUNCT
cblr-3040	800	13	intrinsic	intrinsic	ADJ
cblr-3040	800	14	value	value	NOUN
cblr-3040	800	15	based	base	VERB
cblr-3040	800	16	method	method	NOUN
cblr-3040	800	17	"	"	PUNCT
cblr-3040	800	18	would	would	AUX
cblr-3040	800	19	,	,	PUNCT
cblr-3040	800	20	as	as	SCONJ
cblr-3040	800	21	the	the	DET
cblr-3040	800	22	fasb	fasb	PROPN
cblr-3040	800	23	summary	summary	NOUN
cblr-3040	800	24	suggests	suggest	VERB
cblr-3040	800	25	commonly	commonly	ADV
cblr-3040	800	26	occurs	occur	VERB
cblr-3040	800	27	,	,	PUNCT
cblr-3040	800	28	result	result	VERB
cblr-3040	800	29	in	in	ADP
cblr-3040	800	30	no	no	DET
cblr-3040	800	31	cost	cost	NOUN
cblr-3040	800	32	recognition	recognition	NOUN
cblr-3040	800	33	in	in	ADP
cblr-3040	800	34	the	the	DET
cblr-3040	800	35	company	company	NOUN
cblr-3040	800	36	's	's	PART
cblr-3040	800	37	income	income	NOUN
cblr-3040	800	38	statement	statement	NOUN
cblr-3040	800	39	,	,	PUNCT
cblr-3040	800	40	since	since	SCONJ
cblr-3040	800	41	the	the	DET
cblr-3040	800	42	exercise	exercise	NOUN
cblr-3040	800	43	price	price	NOUN
cblr-3040	800	44	equaled	equal	VERB
cblr-3040	800	45	the	the	DET
cblr-3040	800	46	value	value	NOUN
cblr-3040	800	47	of	of	ADP
cblr-3040	800	48	the	the	DET
cblr-3040	800	49	stock	stock	NOUN
cblr-3040	800	50	on	on	ADP
cblr-3040	800	51	the	the	DET
cblr-3040	800	52	date	date	NOUN
cblr-3040	800	53	of	of	ADP
cblr-3040	800	54	grant	grant	NOUN
cblr-3040	800	55	(	(	PUNCT
cblr-3040	800	56	which	which	PRON
cblr-3040	800	57	is	be	AUX
cblr-3040	800	58	the	the	DET
cblr-3040	800	59	measuring	measure	VERB
cblr-3040	800	60	date	date	NOUN
cblr-3040	800	61	in	in	ADP
cblr-3040	800	62	this	this	DET
cblr-3040	800	63	situation).137	situation).137	NOUN
cblr-3040	800	64	however	however	ADV
cblr-3040	800	65	,	,	PUNCT
cblr-3040	800	66	there	there	PRON
cblr-3040	800	67	is	be	VERB
cblr-3040	800	68	obvious	obvious	ADJ
cblr-3040	800	69	value	value	NOUN
cblr-3040	800	70	to	to	ADP
cblr-3040	800	71	the	the	DET
cblr-3040	800	72	employee	employee	NOUN
cblr-3040	800	73	in	in	ADP
cblr-3040	800	74	having	have	VERB
cblr-3040	800	75	the	the	DET
cblr-3040	800	76	right	right	NOUN
cblr-3040	800	77	to	to	PART
cblr-3040	800	78	follow	follow	VERB
cblr-3040	800	79	increases	increase	NOUN
cblr-3040	800	80	in	in	ADP
cblr-3040	800	81	the	the	DET
cblr-3040	800	82	stock	stock	NOUN
cblr-3040	800	83	's	's	PART
cblr-3040	800	84	value	value	NOUN
cblr-3040	800	85	and	and	CCONJ
cblr-3040	800	86	to	to	PART
cblr-3040	800	87	buy	buy	VERB
cblr-3040	800	88	when	when	SCONJ
cblr-3040	800	89	a	a	DET
cblr-3040	800	90	significant	significant	ADJ
cblr-3040	800	91	gap	gap	NOUN
cblr-3040	800	92	between	between	ADP
cblr-3040	800	93	the	the	DET
cblr-3040	800	94	exercise	exercise	NOUN
cblr-3040	800	95	price	price	NOUN
cblr-3040	800	96	and	and	CCONJ
cblr-3040	800	97	trading	trading	NOUN
cblr-3040	800	98	value	value	NOUN
cblr-3040	800	99	occurs	occur	VERB
cblr-3040	800	100	-even	-even	ADJ
cblr-3040	800	101	opponents	opponent	NOUN
cblr-3040	800	102	of	of	ADP
cblr-3040	800	103	mandatory	mandatory	ADJ
cblr-3040	800	104	expensing	expensing	NOUN
cblr-3040	800	105	do	do	AUX
cblr-3040	800	106	not	not	PART
cblr-3040	800	107	seriously	seriously	ADV
cblr-3040	800	108	question	question	VERB
cblr-3040	800	109	that	that	SCONJ
cblr-3040	800	110	proposition	proposition	NOUN
cblr-3040	800	111	,	,	PUNCT
cblr-3040	800	112	as	as	SCONJ
cblr-3040	800	113	the	the	DET
cblr-3040	800	114	point	point	NOUN
cblr-3040	800	115	of	of	ADP
cblr-3040	800	116	these	these	DET
cblr-3040	800	117	options	option	NOUN
cblr-3040	800	118	is	be	AUX
cblr-3040	800	119	to	to	PART
cblr-3040	800	120	provide	provide	VERB
cblr-3040	800	121	compensation	compensation	NOUN
cblr-3040	800	122	to	to	ADP
cblr-3040	800	123	the	the	DET
cblr-3040	800	124	employee	employee	NOUN
cblr-3040	800	125	.	.	PUNCT
cblr-3040	801	1	138	138	NUM
cblr-3040	801	2	as	as	ADP
cblr-3040	801	3	the	the	DET
cblr-3040	801	4	buffet	buffet	NOUN
cblr-3040	801	5	and	and	CCONJ
cblr-3040	801	6	biggs	biggs	PROPN
cblr-3040	801	7	reasoning	reasoning	NOUN
cblr-3040	801	8	demonstrates	demonstrate	VERB
cblr-3040	801	9	,	,	PUNCT
cblr-3040	801	10	a	a	DET
cblr-3040	801	11	corresponding	corresponding	ADJ
cblr-3040	801	12	cost	cost	NOUN
cblr-3040	801	13	attaches	attach	VERB
cblr-3040	801	14	to	to	ADP
cblr-3040	801	15	the	the	DET
cblr-3040	801	16	employer	employer	NOUN
cblr-3040	801	17	company	company	NOUN
cblr-3040	801	18	in	in	ADP
cblr-3040	801	19	terms	term	NOUN
cblr-3040	801	20	of	of	ADP
cblr-3040	801	21	the	the	DET
cblr-3040	801	22	likelihood	likelihood	NOUN
cblr-3040	801	23	it	it	PRON
cblr-3040	801	24	will	will	AUX
cblr-3040	801	25	have	have	VERB
cblr-3040	801	26	to	to	PART
cblr-3040	801	27	sell	sell	VERB
cblr-3040	801	28	the	the	DET
cblr-3040	801	29	employee	employee	NOUN
cblr-3040	801	30	its	its	PRON
cblr-3040	801	31	stock	stock	NOUN
cblr-3040	801	32	at	at	ADP
cblr-3040	801	33	a	a	DET
cblr-3040	801	34	discount	discount	NOUN
cblr-3040	801	35	as	as	ADP
cblr-3040	801	36	compared	compare	VERB
cblr-3040	801	37	136	136	NUM
cblr-3040	801	38	financial	financial	ADJ
cblr-3040	801	39	accounting	accounting	NOUN
cblr-3040	801	40	standards	standard	NOUN
cblr-3040	802	1	bd	bd	PROPN
cblr-3040	802	2	.	.	PROPN
cblr-3040	802	3	,	,	PUNCT
cblr-3040	802	4	summary	summary	NOUN
cblr-3040	802	5	of	of	ADP
cblr-3040	802	6	fasb	fasb	PROPN
cblr-3040	802	7	statement	statement	PROPN
cblr-3040	802	8	no	no	INTJ
cblr-3040	802	9	.	.	PROPN
cblr-3040	802	10	123	123	NUM
cblr-3040	802	11	,	,	PUNCT
cblr-3040	802	12	at	at	ADP
cblr-3040	802	13	http://www.fasb.org/st/summary/stsum123.shtml	http://www.fasb.org/st/summary/stsum123.shtml	PROPN
cblr-3040	802	14	(	(	PUNCT
cblr-3040	802	15	last	last	ADJ
cblr-3040	802	16	visited	visit	VERB
cblr-3040	802	17	jan	jan	PROPN
cblr-3040	802	18	.	.	PROPN
cblr-3040	802	19	13	13	NUM
cblr-3040	802	20	,	,	PUNCT
cblr-3040	802	21	2002	2002	NUM
cblr-3040	802	22	)	)	PUNCT
cblr-3040	802	23	.	.	PUNCT
cblr-3040	803	1	...	...	PUNCT
cblr-3040	803	2	see	see	VERB
cblr-3040	803	3	also	also	ADV
cblr-3040	803	4	corporate	corporate	ADJ
cblr-3040	803	5	governance	governance	NOUN
cblr-3040	803	6	and	and	CCONJ
cblr-3040	803	7	executive	executive	NOUN
cblr-3040	803	8	compensation	compensation	NOUN
cblr-3040	803	9	(	(	PUNCT
cblr-3040	803	10	written	write	VERB
cblr-3040	803	11	testimony	testimony	NOUN
cblr-3040	803	12	of	of	ADP
cblr-3040	803	13	john	john	PROPN
cblr-3040	803	14	h.	h.	PROPN
cblr-3040	803	15	biggs	biggs	PROPN
cblr-3040	803	16	)	)	PUNCT
cblr-3040	803	17	,	,	PUNCT
cblr-3040	803	18	supra	supra	PROPN
cblr-3040	803	19	note	note	NOUN
cblr-3040	803	20	6	6	NUM
cblr-3040	803	21	,	,	PUNCT
cblr-3040	803	22	at	at	ADP
cblr-3040	803	23	4	4	NUM
cblr-3040	803	24	(	(	PUNCT
cblr-3040	803	25	"	"	PUNCT
cblr-3040	803	26	although	although	SCONJ
cblr-3040	803	27	a	a	DET
cblr-3040	803	28	few	few	ADJ
cblr-3040	803	29	options	option	NOUN
cblr-3040	803	30	are	be	AUX
cblr-3040	803	31	granted	grant	VERB
cblr-3040	803	32	above	above	ADP
cblr-3040	803	33	or	or	CCONJ
cblr-3040	803	34	below	below	ADP
cblr-3040	803	35	current	current	ADJ
cblr-3040	803	36	market	market	NOUN
cblr-3040	803	37	prices	price	NOUN
cblr-3040	803	38	,	,	PUNCT
cblr-3040	803	39	the	the	DET
cblr-3040	803	40	vast	vast	ADJ
cblr-3040	803	41	majority	majority	NOUN
cblr-3040	803	42	of	of	ADP
cblr-3040	803	43	options	option	NOUN
cblr-3040	803	44	are	be	AUX
cblr-3040	803	45	granted	grant	VERB
cblr-3040	803	46	'	'	PUNCT
cblr-3040	803	47	at	at	ADP
cblr-3040	803	48	-	-	PUNCT
cblr-3040	803	49	the	the	DET
cblr-3040	803	50	-	-	PUNCT
cblr-3040	803	51	money	money	NOUN
cblr-3040	803	52	,	,	PUNCT
cblr-3040	803	53	'	'	PUNCT
cblr-3040	803	54	resulting	result	VERB
cblr-3040	803	55	in	in	ADP
cblr-3040	803	56	a	a	DET
cblr-3040	803	57	zero	zero	NUM
cblr-3040	803	58	expense	expense	NOUN
cblr-3040	803	59	.	.	PUNCT
cblr-3040	803	60	"	"	PUNCT
cblr-3040	803	61	)	)	PUNCT
cblr-3040	803	62	.	.	PUNCT
cblr-3040	804	1	138	138	NUM
cblr-3040	804	2	see	see	NOUN
cblr-3040	804	3	,	,	PUNCT
cblr-3040	804	4	e.g.	e.g.	ADV
cblr-3040	804	5	,	,	PUNCT
cblr-3040	804	6	supra	supra	PROPN
cblr-3040	804	7	note	note	NOUN
cblr-3040	804	8	121	121	NUM
cblr-3040	804	9	and	and	CCONJ
cblr-3040	804	10	accompanying	accompany	VERB
cblr-3040	804	11	text	text	NOUN
cblr-3040	804	12	(	(	PUNCT
cblr-3040	804	13	comments	comment	NOUN
cblr-3040	804	14	attributed	attribute	VERB
cblr-3040	804	15	to	to	ADP
cblr-3040	804	16	harvey	harvey	PROPN
cblr-3040	804	17	golub	golub	PROPN
cblr-3040	804	18	)	)	PUNCT
cblr-3040	804	19	;	;	PUNCT
cblr-3040	804	20	burkholder	burkholder	NOUN
cblr-3040	804	21	,	,	PUNCT
cblr-3040	804	22	international	international	ADJ
cblr-3040	804	23	accounting	accounting	NOUN
cblr-3040	804	24	:	:	PUNCT
cblr-3040	804	25	volcker	volcker	PROPN
cblr-3040	804	26	defends	defend	VERB
cblr-3040	804	27	iasb	iasb	ADJ
cblr-3040	804	28	,	,	PUNCT
cblr-3040	804	29	supra	supra	ADJ
cblr-3040	804	30	note	note	NOUN
cblr-3040	804	31	135	135	NUM
cblr-3040	804	32	(	(	PUNCT
cblr-3040	804	33	quoting	quote	VERB
cblr-3040	804	34	thomas	thomas	PROPN
cblr-3040	804	35	jones	jones	PROPN
cblr-3040	804	36	,	,	PUNCT
cblr-3040	804	37	vicechairman	vicechairman	NOUN
cblr-3040	804	38	of	of	ADP
cblr-3040	804	39	the	the	DET
cblr-3040	804	40	iasb	iasb	NOUN
cblr-3040	804	41	,	,	PUNCT
cblr-3040	804	42	as	as	ADP
cblr-3040	804	43	remarking	remark	VERB
cblr-3040	804	44	"	"	PUNCT
cblr-3040	804	45	that	that	SCONJ
cblr-3040	804	46	he	he	PRON
cblr-3040	804	47	does	do	AUX
cblr-3040	804	48	not	not	PART
cblr-3040	804	49	hear	hear	VERB
cblr-3040	804	50	many	many	ADJ
cblr-3040	804	51	reasonable	reasonable	ADJ
cblr-3040	804	52	people	people	NOUN
cblr-3040	804	53	saying	say	VERB
cblr-3040	804	54	that	that	SCONJ
cblr-3040	804	55	stock	stock	NOUN
cblr-3040	804	56	compensation	compensation	NOUN
cblr-3040	804	57	does	do	AUX
cblr-3040	804	58	not	not	PART
cblr-3040	804	59	represent	represent	VERB
cblr-3040	804	60	an	an	DET
cblr-3040	804	61	expense	expense	NOUN
cblr-3040	804	62	"	"	PUNCT
cblr-3040	804	63	)	)	PUNCT
cblr-3040	804	64	.	.	PUNCT
cblr-3040	805	1	indeed	indeed	ADV
cblr-3040	805	2	the	the	DET
cblr-3040	805	3	fact	fact	NOUN
cblr-3040	805	4	that	that	SCONJ
cblr-3040	805	5	employee	employee	NOUN
cblr-3040	805	6	stock	stock	NOUN
cblr-3040	805	7	options	option	NOUN
cblr-3040	805	8	have	have	AUX
cblr-3040	805	9	significant	significant	ADJ
cblr-3040	805	10	value	value	NOUN
cblr-3040	805	11	is	be	AUX
cblr-3040	805	12	self	self	NOUN
cblr-3040	805	13	-	-	PUNCT
cblr-3040	805	14	evident	evident	ADJ
cblr-3040	805	15	given	give	VERB
cblr-3040	805	16	the	the	DET
cblr-3040	805	17	ferocity	ferocity	NOUN
cblr-3040	805	18	with	with	ADP
cblr-3040	805	19	which	which	PRON
cblr-3040	805	20	executives	executive	NOUN
cblr-3040	805	21	have	have	AUX
cblr-3040	805	22	been	be	AUX
cblr-3040	805	23	fighting	fight	VERB
cblr-3040	805	24	proposed	propose	VERB
cblr-3040	805	25	expensing	expensing	NOUN
cblr-3040	805	26	of	of	ADP
cblr-3040	805	27	the	the	DET
cblr-3040	805	28	compensation	compensation	NOUN
cblr-3040	805	29	involved	involve	VERB
cblr-3040	805	30	-a	-a	X
cblr-3040	805	31	point	point	NOUN
cblr-3040	805	32	wellemphasized	wellemphasize	VERB
cblr-3040	805	33	by	by	ADP
cblr-3040	805	34	the	the	DET
cblr-3040	805	35	executive	executive	ADJ
cblr-3040	805	36	director	director	NOUN
cblr-3040	805	37	of	of	ADP
cblr-3040	805	38	the	the	DET
cblr-3040	805	39	council	council	NOUN
cblr-3040	805	40	of	of	ADP
cblr-3040	805	41	institutional	institutional	ADJ
cblr-3040	805	42	investors	investor	NOUN
cblr-3040	805	43	,	,	PUNCT
cblr-3040	805	44	who	who	PRON
cblr-3040	805	45	observed	observe	VERB
cblr-3040	805	46	in	in	ADP
cblr-3040	805	47	testimony	testimony	NOUN
cblr-3040	805	48	before	before	ADP
cblr-3040	805	49	the	the	DET
cblr-3040	805	50	senate	senate	PROPN
cblr-3040	805	51	finance	finance	PROPN
cblr-3040	805	52	committee	committee	PROPN
cblr-3040	805	53	on	on	ADP
cblr-3040	805	54	the	the	DET
cblr-3040	805	55	topic	topic	NOUN
cblr-3040	805	56	of	of	ADP
cblr-3040	805	57	"	"	PUNCT
cblr-3040	805	58	charging	charge	VERB
cblr-3040	805	59	options	option	NOUN
cblr-3040	805	60	"	"	PUNCT
cblr-3040	805	61	in	in	ADP
cblr-3040	805	62	financial	financial	ADJ
cblr-3040	805	63	accounting	accounting	NOUN
cblr-3040	805	64	:	:	PUNCT
cblr-3040	805	65	"	"	PUNCT
cblr-3040	805	66	options	option	NOUN
cblr-3040	805	67	do	do	AUX
cblr-3040	805	68	n't	not	PART
cblr-3040	805	69	have	have	VERB
cblr-3040	805	70	value	value	NOUN
cblr-3040	805	71	?	?	PUNCT
cblr-3040	806	1	right	right	INTJ
cblr-3040	806	2	.	.	PUNCT
cblr-3040	807	1	then	then	ADV
cblr-3040	807	2	why	why	SCONJ
cblr-3040	807	3	are	be	AUX
cblr-3040	807	4	ceos	ceos	NOUN
cblr-3040	807	5	lobbying	lobby	VERB
cblr-3040	807	6	you	you	PRON
cblr-3040	807	7	like	like	VERB
cblr-3040	807	8	desperate	desperate	ADJ
cblr-3040	807	9	cocaine	cocaine	NOUN
cblr-3040	807	10	addicts	addict	NOUN
cblr-3040	807	11	fearing	fear	VERB
cblr-3040	807	12	withdrawal	withdrawal	NOUN
cblr-3040	807	13	?	?	PUNCT
cblr-3040	807	14	"	"	PUNCT
cblr-3040	807	15	corporate	corporate	ADJ
cblr-3040	807	16	governance	governance	NOUN
cblr-3040	807	17	and	and	CCONJ
cblr-3040	807	18	executive	executive	NOUN
cblr-3040	807	19	compensation	compensation	NOUN
cblr-3040	807	20	hearing	hearing	NOUN
cblr-3040	807	21	before	before	ADP
cblr-3040	807	22	the	the	DET
cblr-3040	807	23	s.	s.	PROPN
cblr-3040	807	24	comm	comm	NOUN
cblr-3040	807	25	.	.	PUNCT
cblr-3040	808	1	on	on	ADP
cblr-3040	808	2	fin	fin	PROPN
cblr-3040	808	3	.	.	PUNCT
cblr-3040	808	4	,	,	PUNCT
cblr-3040	808	5	107th	107th	PROPN
cblr-3040	808	6	cong	cong	NOUN
cblr-3040	808	7	.	.	PUNCT
cblr-3040	809	1	(	(	PUNCT
cblr-3040	809	2	2002	2002	NUM
cblr-3040	809	3	)	)	PUNCT
cblr-3040	809	4	(	(	PUNCT
cblr-3040	809	5	testimony	testimony	NOUN
cblr-3040	809	6	of	of	ADP
cblr-3040	809	7	sarah	sarah	PROPN
cblr-3040	809	8	teslik	teslik	PROPN
cblr-3040	809	9	,	,	PUNCT
cblr-3040	809	10	exec	exec	NOUN
cblr-3040	809	11	.	.	PUNCT
cblr-3040	810	1	dir	dir	PROPN
cblr-3040	810	2	.	.	PROPN
cblr-3040	810	3	,	,	PUNCT
cblr-3040	810	4	council	council	PROPN
cblr-3040	810	5	of	of	ADP
cblr-3040	810	6	inst	inst	PROPN
cblr-3040	810	7	.	.	PUNCT
cblr-3040	811	1	investors	investor	NOUN
cblr-3040	811	2	)	)	PUNCT
cblr-3040	811	3	,	,	PUNCT
cblr-3040	811	4	at	at	ADP
cblr-3040	811	5	http://finance.senate.gov/sitepages/hearings0418o2.htm	http://finance.senate.gov/sitepages/hearings0418o2.htm	PROPN
cblr-3040	811	6	.	.	PUNCT
cblr-3040	812	1	columbia	columbia	PROPN
cblr-3040	812	2	business	business	PROPN
cblr-3040	812	3	la	la	PROPN
cblr-3040	812	4	w	w	PROPN
cblr-3040	812	5	review	review	NOUN
cblr-3040	812	6	[	[	X
cblr-3040	812	7	vol	vol	NOUN
cblr-3040	812	8	.	.	PUNCT
cblr-3040	812	9	2003	2003	NUM
cblr-3040	812	10	no	no	NOUN
cblr-3040	812	11	.	.	PUNCT
cblr-3040	813	1	1:35	1:35	NUM
cblr-3040	813	2	]	]	PUNCT
cblr-3040	813	3	stopping	stop	VERB
cblr-3040	813	4	enron	enron	PROPN
cblr-3040	813	5	end	end	NOUN
cblr-3040	813	6	-	-	PUNCT
cblr-3040	813	7	runs	run	NOUN
cblr-3040	813	8	and	and	CCONJ
cblr-3040	813	9	other	other	ADJ
cblr-3040	813	10	trick	trick	NOUN
cblr-3040	813	11	plays	play	VERB
cblr-3040	813	12	97	97	NUM
cblr-3040	813	13	to	to	ADP
cblr-3040	813	14	market	market	NOUN
cblr-3040	813	15	value	value	NOUN
cblr-3040	813	16	at	at	ADP
cblr-3040	813	17	some	some	DET
cblr-3040	813	18	point	point	NOUN
cblr-3040	813	19	during	during	ADP
cblr-3040	813	20	the	the	DET
cblr-3040	813	21	option	option	NOUN
cblr-3040	813	22	period	period	NOUN
cblr-3040	813	23	.	.	PUNCT
cblr-3040	814	1	such	such	ADJ
cblr-3040	814	2	cost	cost	NOUN
cblr-3040	814	3	is	be	AUX
cblr-3040	814	4	evidenced	evidence	VERB
cblr-3040	814	5	by	by	ADP
cblr-3040	814	6	the	the	DET
cblr-3040	814	7	fact	fact	NOUN
cblr-3040	814	8	that	that	SCONJ
cblr-3040	814	9	an	an	DET
cblr-3040	814	10	investor	investor	NOUN
cblr-3040	814	11	not	not	PART
cblr-3040	814	12	receiving	receive	VERB
cblr-3040	814	13	compensation	compensation	NOUN
cblr-3040	814	14	for	for	ADP
cblr-3040	814	15	services	service	NOUN
cblr-3040	814	16	would	would	AUX
cblr-3040	814	17	have	have	AUX
cblr-3040	814	18	had	have	AUX
cblr-3040	814	19	to	to	PART
cblr-3040	814	20	pay	pay	VERB
cblr-3040	814	21	the	the	DET
cblr-3040	814	22	company	company	NOUN
cblr-3040	814	23	for	for	ADP
cblr-3040	814	24	such	such	DET
cblr-3040	814	25	a	a	DET
cblr-3040	814	26	valuable	valuable	ADJ
cblr-3040	814	27	right	right	NOUN
cblr-3040	814	28	.	.	PUNCT
cblr-3040	815	1	the	the	DET
cblr-3040	815	2	"	"	PUNCT
cblr-3040	815	3	fair	fair	ADJ
cblr-3040	815	4	value	value	NOUN
cblr-3040	815	5	based	base	VERB
cblr-3040	815	6	method	method	NOUN
cblr-3040	815	7	"	"	PUNCT
cblr-3040	815	8	assigns	assign	VERB
cblr-3040	815	9	a	a	DET
cblr-3040	815	10	value	value	NOUN
cblr-3040	815	11	to	to	ADP
cblr-3040	815	12	that	that	DET
cblr-3040	815	13	cost	cost	NOUN
cblr-3040	815	14	by	by	ADP
cblr-3040	815	15	taking	take	VERB
cblr-3040	815	16	into	into	ADP
cblr-3040	815	17	account	account	NOUN
cblr-3040	815	18	various	various	ADJ
cblr-3040	815	19	factors	factor	NOUN
cblr-3040	815	20	,	,	PUNCT
cblr-3040	815	21	including	include	VERB
cblr-3040	815	22	the	the	DET
cblr-3040	815	23	volatility	volatility	NOUN
cblr-3040	815	24	of	of	ADP
cblr-3040	815	25	the	the	DET
cblr-3040	815	26	stock	stock	NOUN
cblr-3040	815	27	,	,	PUNCT
cblr-3040	815	28	dividend	dividend	NOUN
cblr-3040	815	29	expectations	expectation	NOUN
cblr-3040	815	30	,	,	PUNCT
cblr-3040	815	31	prevailing	prevail	VERB
cblr-3040	815	32	interest	interest	NOUN
cblr-3040	815	33	rates	rate	NOUN
cblr-3040	815	34	and	and	CCONJ
cblr-3040	815	35	other	other	ADJ
cblr-3040	815	36	considerations	consideration	NOUN
cblr-3040	815	37	.	.	PUNCT
cblr-3040	816	1	'39	'39	NUM
cblr-3040	816	2	the	the	DET
cblr-3040	816	3	"	"	PUNCT
cblr-3040	816	4	fair	fair	ADJ
cblr-3040	816	5	value	value	NOUN
cblr-3040	816	6	"	"	PUNCT
cblr-3040	816	7	method	method	NOUN
cblr-3040	816	8	is	be	AUX
cblr-3040	816	9	a	a	DET
cblr-3040	816	10	rigorous	rigorous	ADJ
cblr-3040	816	11	and	and	CCONJ
cblr-3040	816	12	telling	tell	VERB
cblr-3040	816	13	measurement	measurement	NOUN
cblr-3040	816	14	of	of	ADP
cblr-3040	816	15	the	the	DET
cblr-3040	816	16	likely	likely	ADJ
cblr-3040	816	17	effects	effect	NOUN
cblr-3040	816	18	of	of	ADP
cblr-3040	816	19	stock	stock	NOUN
cblr-3040	816	20	-	-	PUNCT
cblr-3040	816	21	based	base	VERB
cblr-3040	816	22	compensation	compensation	NOUN
cblr-3040	816	23	.	.	PUNCT
cblr-3040	817	1	corporate	corporate	PROPN
cblr-3040	817	2	america	america	PROPN
cblr-3040	817	3	has	have	AUX
cblr-3040	817	4	nonetheless	nonetheless	ADV
cblr-3040	817	5	overwhelmingly	overwhelmingly	ADV
cblr-3040	817	6	preferred	prefer	VERB
cblr-3040	817	7	the	the	DET
cblr-3040	817	8	"	"	PUNCT
cblr-3040	817	9	intrinsic	intrinsic	ADJ
cblr-3040	817	10	value	value	NOUN
cblr-3040	817	11	based	base	VERB
cblr-3040	817	12	method	method	NOUN
cblr-3040	817	13	"	"	PUNCT
cblr-3040	817	14	and	and	CCONJ
cblr-3040	817	15	its	its	PRON
cblr-3040	817	16	inherent	inherent	ADJ
cblr-3040	817	17	lack	lack	NOUN
cblr-3040	817	18	of	of	ADP
cblr-3040	817	19	transparency	transparency	NOUN
cblr-3040	817	20	.	.	PUNCT
cblr-3040	818	1	4	4	NUM
cblr-3040	818	2	°	°	NUM
cblr-3040	818	3	139	139	NUM
cblr-3040	818	4	see	see	VERB
cblr-3040	818	5	supra	supra	PROPN
cblr-3040	818	6	note	note	NOUN
cblr-3040	818	7	129	129	NUM
cblr-3040	818	8	.	.	PUNCT
cblr-3040	818	9	...	...	PUNCT
cblr-3040	819	1	see	see	VERB
cblr-3040	819	2	supra	supra	PROPN
cblr-3040	819	3	note	note	PROPN
cblr-3040	819	4	6	6	NUM
cblr-3040	819	5	.	.	PUNCT
cblr-3040	820	1	however	however	ADV
cblr-3040	820	2	,	,	PUNCT
cblr-3040	820	3	there	there	PRON
cblr-3040	820	4	have	have	AUX
cblr-3040	820	5	been	be	AUX
cblr-3040	820	6	recent	recent	ADJ
cblr-3040	820	7	reports	report	NOUN
cblr-3040	820	8	,	,	PUNCT
cblr-3040	820	9	issued	issue	VERB
cblr-3040	820	10	in	in	ADP
cblr-3040	820	11	the	the	DET
cblr-3040	820	12	midst	midst	NOUN
cblr-3040	820	13	of	of	ADP
cblr-3040	820	14	growing	grow	VERB
cblr-3040	820	15	public	public	ADJ
cblr-3040	820	16	awareness	awareness	NOUN
cblr-3040	820	17	of	of	ADP
cblr-3040	820	18	the	the	DET
cblr-3040	820	19	problems	problem	NOUN
cblr-3040	820	20	with	with	ADP
cblr-3040	820	21	"	"	PUNCT
cblr-3040	820	22	managed	manage	VERB
cblr-3040	820	23	earnings	earning	NOUN
cblr-3040	820	24	"	"	PUNCT
cblr-3040	820	25	and	and	CCONJ
cblr-3040	820	26	lack	lack	NOUN
cblr-3040	820	27	of	of	ADP
cblr-3040	820	28	accounting	accounting	NOUN
cblr-3040	820	29	transparency	transparency	NOUN
cblr-3040	820	30	,	,	PUNCT
cblr-3040	820	31	of	of	ADP
cblr-3040	820	32	several	several	ADJ
cblr-3040	820	33	large	large	ADJ
cblr-3040	820	34	companies	company	NOUN
cblr-3040	820	35	deciding	decide	VERB
cblr-3040	820	36	to	to	PART
cblr-3040	820	37	alter	alter	VERB
cblr-3040	820	38	their	their	PRON
cblr-3040	820	39	practices	practice	NOUN
cblr-3040	820	40	and	and	CCONJ
cblr-3040	820	41	begin	begin	VERB
cblr-3040	820	42	expensing	expense	VERB
cblr-3040	820	43	the	the	DET
cblr-3040	820	44	cost	cost	NOUN
cblr-3040	820	45	of	of	ADP
cblr-3040	820	46	employee	employee	NOUN
cblr-3040	820	47	stock	stock	NOUN
cblr-3040	820	48	options	option	NOUN
cblr-3040	820	49	.	.	PUNCT
cblr-3040	821	1	see	see	VERB
cblr-3040	821	2	,	,	PUNCT
cblr-3040	821	3	e.g.	e.g.	ADV
cblr-3040	821	4	,	,	PUNCT
cblr-3040	821	5	justin	justin	PROPN
cblr-3040	821	6	bachman	bachman	PROPN
cblr-3040	821	7	,	,	PUNCT
cblr-3040	821	8	coke	coke	PROPN
cblr-3040	821	9	changes	change	VERB
cblr-3040	821	10	accounting	accounting	NOUN
cblr-3040	821	11	options	option	NOUN
cblr-3040	821	12	,	,	PUNCT
cblr-3040	821	13	ap	ap	PROPN
cblr-3040	821	14	business	business	NOUN
cblr-3040	821	15	writer	writer	NOUN
cblr-3040	821	16	,	,	PUNCT
cblr-3040	821	17	july	july	PROPN
cblr-3040	821	18	15	15	NUM
cblr-3040	821	19	,	,	PUNCT
cblr-3040	821	20	2002	2002	NUM
cblr-3040	821	21	,	,	PUNCT
cblr-3040	821	22	available	available	ADJ
cblr-3040	821	23	at	at	ADP
cblr-3040	821	24	http://www.cocacola.com	http://www.cocacola.com	X
cblr-3040	821	25	(	(	PUNCT
cblr-3040	821	26	reporting	report	VERB
cblr-3040	821	27	coca	coca	PROPN
cblr-3040	821	28	-	-	PUNCT
cblr-3040	821	29	cola	cola	PROPN
cblr-3040	821	30	's	's	PART
cblr-3040	821	31	decision	decision	NOUN
cblr-3040	821	32	to	to	PART
cblr-3040	821	33	move	move	VERB
cblr-3040	821	34	to	to	ADP
cblr-3040	821	35	expensing	expense	VERB
cblr-3040	821	36	on	on	ADP
cblr-3040	821	37	a	a	DET
cblr-3040	821	38	prospective	prospective	ADJ
cblr-3040	821	39	basis	basis	NOUN
cblr-3040	821	40	beginning	begin	VERB
cblr-3040	821	41	in	in	ADP
cblr-3040	821	42	the	the	DET
cblr-3040	821	43	fourth	fourth	ADJ
cblr-3040	821	44	quarter	quarter	NOUN
cblr-3040	821	45	,	,	PUNCT
cblr-3040	821	46	and	and	CCONJ
cblr-3040	821	47	noting	note	VERB
cblr-3040	821	48	that	that	SCONJ
cblr-3040	821	49	"	"	PUNCT
cblr-3040	821	50	many	many	ADJ
cblr-3040	821	51	observers	observer	NOUN
cblr-3040	821	52	-including	-include	VERB
cblr-3040	821	53	coke	coke	NOUN
cblr-3040	821	54	's	's	PART
cblr-3040	821	55	largest	large	ADJ
cblr-3040	821	56	individual	individual	ADJ
cblr-3040	821	57	shareholder	shareholder	NOUN
cblr-3040	821	58	,	,	PUNCT
cblr-3040	821	59	billionaire	billionaire	NOUN
cblr-3040	821	60	warren	warren	PROPN
cblr-3040	821	61	buffet	buffet	PROPN
cblr-3040	821	62	-argued	-argue	VERB
cblr-3040	821	63	that	that	SCONJ
cblr-3040	821	64	options	option	NOUN
cblr-3040	821	65	have	have	AUX
cblr-3040	821	66	induced	induce	VERB
cblr-3040	821	67	executives	executive	NOUN
cblr-3040	821	68	to	to	PART
cblr-3040	821	69	doctor	doctor	VERB
cblr-3040	821	70	financial	financial	ADJ
cblr-3040	821	71	reports	report	NOUN
cblr-3040	821	72	as	as	ADP
cblr-3040	821	73	a	a	DET
cblr-3040	821	74	way	way	NOUN
cblr-3040	821	75	to	to	PART
cblr-3040	821	76	fuel	fuel	VERB
cblr-3040	821	77	their	their	PRON
cblr-3040	821	78	share	share	NOUN
cblr-3040	821	79	prices	price	NOUN
cblr-3040	821	80	"	"	PUNCT
cblr-3040	821	81	)	)	PUNCT
cblr-3040	821	82	;	;	PUNCT
cblr-3040	821	83	kathleen	kathleen	PROPN
cblr-3040	821	84	day	day	PROPN
cblr-3040	821	85	&	&	CCONJ
cblr-3040	821	86	renae	renae	PROPN
cblr-3040	821	87	merle	merle	PROPN
cblr-3040	821	88	,	,	PUNCT
cblr-3040	821	89	bank	bank	NOUN
cblr-3040	821	90	one	one	NUM
cblr-3040	821	91	to	to	PART
cblr-3040	821	92	count	count	VERB
cblr-3040	821	93	options	option	NOUN
cblr-3040	821	94	as	as	ADP
cblr-3040	821	95	expense	expense	NOUN
cblr-3040	821	96	,	,	PUNCT
cblr-3040	821	97	wash	wash	NOUN
cblr-3040	821	98	.	.	PUNCT
cblr-3040	822	1	post	post	NOUN
cblr-3040	822	2	,	,	PUNCT
cblr-3040	822	3	july	july	PROPN
cblr-3040	822	4	8	8	NUM
cblr-3040	822	5	,	,	PUNCT
cblr-3040	822	6	2002	2002	NUM
cblr-3040	822	7	,	,	PUNCT
cblr-3040	822	8	§	§	PROPN
cblr-3040	822	9	f	f	PROPN
cblr-3040	822	10	at	at	ADP
cblr-3040	822	11	e01	e01	NOUN
cblr-3040	822	12	(	(	PUNCT
cblr-3040	822	13	identifying	identify	VERB
cblr-3040	822	14	bank	bank	NOUN
cblr-3040	822	15	one	one	NUM
cblr-3040	822	16	as	as	ADP
cblr-3040	822	17	the	the	DET
cblr-3040	822	18	first	first	ADJ
cblr-3040	822	19	"	"	PUNCT
cblr-3040	822	20	major	major	ADJ
cblr-3040	822	21	banking	banking	NOUN
cblr-3040	822	22	firm	firm	NOUN
cblr-3040	822	23	"	"	PUNCT
cblr-3040	822	24	to	to	PART
cblr-3040	822	25	go	go	VERB
cblr-3040	822	26	to	to	ADP
cblr-3040	822	27	employee	employee	NOUN
cblr-3040	822	28	stock	stock	NOUN
cblr-3040	822	29	option	option	NOUN
cblr-3040	822	30	expensing	expense	VERB
cblr-3040	822	31	and	and	CCONJ
cblr-3040	822	32	observing	observe	VERB
cblr-3040	822	33	:	:	PUNCT
cblr-3040	822	34	"	"	PUNCT
cblr-3040	822	35	responding	respond	VERB
cblr-3040	822	36	to	to	ADP
cblr-3040	822	37	investor	investor	NOUN
cblr-3040	822	38	calls	call	NOUN
cblr-3040	822	39	for	for	ADP
cblr-3040	822	40	clear	clear	ADJ
cblr-3040	822	41	and	and	CCONJ
cblr-3040	822	42	complete	complete	ADJ
cblr-3040	822	43	financial	financial	ADJ
cblr-3040	822	44	statements	statement	NOUN
cblr-3040	822	45	,	,	PUNCT
cblr-3040	822	46	bank	bank	NOUN
cblr-3040	822	47	one	one	NUM
cblr-3040	822	48	joins	join	VERB
cblr-3040	822	49	a	a	DET
cblr-3040	822	50	handful	handful	NOUN
cblr-3040	822	51	of	of	ADP
cblr-3040	822	52	firms	firm	NOUN
cblr-3040	822	53	that	that	PRON
cblr-3040	822	54	have	have	AUX
cblr-3040	822	55	broken	break	VERB
cblr-3040	822	56	ranks	rank	NOUN
cblr-3040	822	57	with	with	ADP
cblr-3040	822	58	most	most	ADJ
cblr-3040	822	59	of	of	ADP
cblr-3040	822	60	corporate	corporate	ADJ
cblr-3040	822	61	america	america	PROPN
cblr-3040	822	62	,	,	PUNCT
cblr-3040	822	63	which	which	PRON
cblr-3040	822	64	has	have	AUX
cblr-3040	822	65	relied	rely	VERB
cblr-3040	822	66	heavily	heavily	ADV
cblr-3040	822	67	on	on	ADP
cblr-3040	822	68	options	option	NOUN
cblr-3040	822	69	to	to	PART
cblr-3040	822	70	compensate	compensate	VERB
cblr-3040	822	71	executives	executive	NOUN
cblr-3040	822	72	over	over	ADP
cblr-3040	822	73	the	the	DET
cblr-3040	822	74	past	past	ADJ
cblr-3040	822	75	decade	decade	NOUN
cblr-3040	822	76	but	but	CCONJ
cblr-3040	822	77	has	have	AUX
cblr-3040	822	78	not	not	PART
cblr-3040	822	79	deducted	deduct	VERB
cblr-3040	822	80	them	they	PRON
cblr-3040	822	81	as	as	ADP
cblr-3040	822	82	expenses	expense	NOUN
cblr-3040	822	83	.	.	PUNCT
cblr-3040	823	1	"	"	PUNCT
cblr-3040	823	2	)	)	PUNCT
cblr-3040	823	3	;	;	PUNCT
cblr-3040	823	4	andrew	andrew	PROPN
cblr-3040	823	5	hill	hill	PROPN
cblr-3040	823	6	,	,	PUNCT
cblr-3040	823	7	ge	ge	PROPN
cblr-3040	823	8	moves	move	VERB
cblr-3040	823	9	to	to	PART
cblr-3040	823	10	clarify	clarify	VERB
cblr-3040	823	11	executive	executive	ADJ
cblr-3040	823	12	options	option	NOUN
cblr-3040	823	13	,	,	PUNCT
cblr-3040	823	14	fin	fin	NOUN
cblr-3040	823	15	.	.	PUNCT
cblr-3040	824	1	times	times	PROPN
cblr-3040	824	2	(	(	PUNCT
cblr-3040	824	3	london	london	PROPN
cblr-3040	824	4	)	)	PUNCT
cblr-3040	824	5	,	,	PUNCT
cblr-3040	824	6	aug	aug	PROPN
cblr-3040	824	7	1	1	NUM
cblr-3040	824	8	,	,	PUNCT
cblr-3040	824	9	2002	2002	NUM
cblr-3040	824	10	,	,	PUNCT
cblr-3040	824	11	at	at	ADP
cblr-3040	824	12	22	22	NUM
cblr-3040	824	13	(	(	PUNCT
cblr-3040	824	14	reporting	report	VERB
cblr-3040	824	15	general	general	ADJ
cblr-3040	824	16	electric	electric	PROPN
cblr-3040	824	17	's	's	PART
cblr-3040	824	18	decisions	decision	NOUN
cblr-3040	824	19	to	to	PART
cblr-3040	824	20	expense	expense	VERB
cblr-3040	824	21	stock	stock	NOUN
cblr-3040	824	22	option	option	NOUN
cblr-3040	824	23	costs	cost	NOUN
cblr-3040	824	24	and	and	CCONJ
cblr-3040	824	25	to	to	PART
cblr-3040	824	26	require	require	VERB
cblr-3040	824	27	that	that	SCONJ
cblr-3040	824	28	senior	senior	ADJ
cblr-3040	824	29	officers	officer	NOUN
cblr-3040	824	30	hold	hold	VERB
cblr-3040	824	31	shares	share	NOUN
cblr-3040	824	32	for	for	ADP
cblr-3040	824	33	at	at	ADV
cblr-3040	824	34	least	least	ADV
cblr-3040	824	35	one	one	NUM
cblr-3040	824	36	year	year	NOUN
cblr-3040	824	37	after	after	ADP
cblr-3040	824	38	exercising	exercise	VERB
cblr-3040	824	39	their	their	PRON
cblr-3040	824	40	options	option	NOUN
cblr-3040	824	41	)	)	PUNCT
cblr-3040	824	42	.	.	PUNCT
cblr-3040	825	1	the	the	DET
cblr-3040	825	2	fasb	fasb	PROPN
cblr-3040	825	3	has	have	AUX
cblr-3040	825	4	issued	issue	VERB
cblr-3040	825	5	amendments	amendment	NOUN
cblr-3040	825	6	to	to	PART
cblr-3040	825	7	sfas	sfas	VERB
cblr-3040	825	8	no	no	INTJ
cblr-3040	825	9	.	.	PROPN
cblr-3040	825	10	123	123	NUM
cblr-3040	825	11	,	,	PUNCT
cblr-3040	825	12	supra	supra	NOUN
cblr-3040	825	13	note	note	NOUN
cblr-3040	825	14	6	6	NUM
cblr-3040	825	15	,	,	PUNCT
cblr-3040	825	16	providing	provide	VERB
cblr-3040	825	17	special	special	ADJ
cblr-3040	825	18	transition	transition	NOUN
cblr-3040	825	19	rules	rule	NOUN
cblr-3040	825	20	for	for	ADP
cblr-3040	825	21	companies	company	NOUN
cblr-3040	825	22	making	make	VERB
cblr-3040	825	23	the	the	DET
cblr-3040	825	24	switch	switch	NOUN
cblr-3040	825	25	to	to	ADP
cblr-3040	825	26	the	the	DET
cblr-3040	825	27	fair	fair	ADJ
cblr-3040	825	28	value	value	NOUN
cblr-3040	825	29	method	method	NOUN
cblr-3040	825	30	.	.	PUNCT
cblr-3040	826	1	see	see	VERB
cblr-3040	826	2	accounting	account	VERB
cblr-3040	826	3	for	for	ADP
cblr-3040	826	4	stock	stock	NOUN
cblr-3040	826	5	-	-	PUNCT
cblr-3040	826	6	based	base	VERB
cblr-3040	826	7	compensation	compensation	NOUN
cblr-3040	826	8	,	,	PUNCT
cblr-3040	826	9	statement	statement	NOUN
cblr-3040	826	10	of	of	ADP
cblr-3040	826	11	financial	financial	ADJ
cblr-3040	826	12	accounting	accounting	NOUN
cblr-3040	826	13	standards	standard	NOUN
cblr-3040	826	14	no	no	DET
cblr-3040	826	15	.	.	NOUN
cblr-3040	826	16	148	148	NUM
cblr-3040	826	17	(	(	PUNCT
cblr-3040	826	18	financial	financial	ADJ
cblr-3040	826	19	accounting	accounting	NOUN
cblr-3040	826	20	standards	standard	NOUN
cblr-3040	826	21	bd	bd	PROPN
cblr-3040	826	22	.	.	PROPN
cblr-3040	826	23	2002	2002	NUM
cblr-3040	826	24	)	)	PUNCT
cblr-3040	826	25	.	.	PUNCT
cblr-3040	827	1	columbia	columbia	PROPN
cblr-3040	827	2	business	business	PROPN
cblr-3040	827	3	la	la	PROPN
cblr-3040	827	4	w	w	PROPN
cblr-3040	827	5	review	review	PROPN
cblr-3040	827	6	4	4	NUM
cblr-3040	827	7	.	.	PUNCT
cblr-3040	828	1	recent	recent	ADJ
cblr-3040	828	2	debates	debate	NOUN
cblr-3040	828	3	over	over	ADP
cblr-3040	828	4	mandatory	mandatory	ADJ
cblr-3040	828	5	expensing	expensing	NOUN
cblr-3040	828	6	of	of	ADP
cblr-3040	828	7	employee	employee	NOUN
cblr-3040	828	8	stock	stock	NOUN
cblr-3040	828	9	option	option	NOUN
cblr-3040	828	10	costs	cost	NOUN
cblr-3040	828	11	in	in	ADP
cblr-3040	828	12	the	the	DET
cblr-3040	828	13	early	early	ADJ
cblr-3040	828	14	1990s	1990	NOUN
cblr-3040	828	15	the	the	DET
cblr-3040	828	16	fasb	fasb	NOUN
cblr-3040	828	17	proposed	propose	VERB
cblr-3040	828	18	to	to	PART
cblr-3040	828	19	require	require	VERB
cblr-3040	828	20	the	the	DET
cblr-3040	828	21	expensing	expensing	NOUN
cblr-3040	828	22	of	of	ADP
cblr-3040	828	23	stock	stock	NOUN
cblr-3040	828	24	-	-	PUNCT
cblr-3040	828	25	based	base	VERB
cblr-3040	828	26	compensation	compensation	NOUN
cblr-3040	828	27	in	in	ADP
cblr-3040	828	28	income	income	NOUN
cblr-3040	828	29	statements	statement	NOUN
cblr-3040	828	30	.	.	PUNCT
cblr-3040	828	31	'	'	PUNCT
cblr-3040	829	1	a	a	DET
cblr-3040	829	2	period	period	NOUN
cblr-3040	829	3	of	of	ADP
cblr-3040	829	4	intense	intense	ADJ
cblr-3040	829	5	lobbying	lobbying	NOUN
cblr-3040	829	6	of	of	ADP
cblr-3040	829	7	the	the	DET
cblr-3040	829	8	fasb	fasb	NOUN
cblr-3040	829	9	and	and	CCONJ
cblr-3040	829	10	congress	congress	PROPN
cblr-3040	829	11	by	by	ADP
cblr-3040	829	12	u.s	u.s	PROPN
cblr-3040	829	13	.	.	PROPN
cblr-3040	829	14	companies	company	NOUN
cblr-3040	829	15	and	and	CCONJ
cblr-3040	829	16	various	various	ADJ
cblr-3040	829	17	business	business	NOUN
cblr-3040	829	18	groups	group	NOUN
cblr-3040	829	19	(	(	PUNCT
cblr-3040	829	20	such	such	ADJ
cblr-3040	829	21	as	as	ADP
cblr-3040	829	22	high	high	ADJ
cblr-3040	829	23	-	-	PUNCT
cblr-3040	829	24	tech	tech	NOUN
cblr-3040	829	25	industry	industry	NOUN
cblr-3040	829	26	and	and	CCONJ
cblr-3040	829	27	executives	executive	NOUN
cblr-3040	829	28	associations	association	NOUN
cblr-3040	829	29	)	)	PUNCT
cblr-3040	829	30	ensued	ensue	VERB
cblr-3040	829	31	,	,	PUNCT
cblr-3040	829	32	and	and	CCONJ
cblr-3040	829	33	led	lead	VERB
cblr-3040	829	34	to	to	ADP
cblr-3040	829	35	proposed	propose	VERB
cblr-3040	829	36	legislation	legislation	NOUN
cblr-3040	829	37	which	which	PRON
cblr-3040	829	38	the	the	DET
cblr-3040	829	39	fasb	fasb	NOUN
cblr-3040	829	40	's	's	PART
cblr-3040	829	41	chairman	chairman	NOUN
cblr-3040	829	42	claimed	claim	VERB
cblr-3040	829	43	would	would	AUX
cblr-3040	829	44	have	have	AUX
cblr-3040	829	45	"	"	PUNCT
cblr-3040	829	46	eviscerated	eviscerate	VERB
cblr-3040	829	47	"	"	PUNCT
cblr-3040	829	48	the	the	DET
cblr-3040	829	49	board	board	NOUN
cblr-3040	829	50	.	.	PUNCT
cblr-3040	830	1	4	4	NUM
cblr-3040	830	2	2	2	NUM
cblr-3040	830	3	ultimately	ultimately	ADV
cblr-3040	830	4	the	the	DET
cblr-3040	830	5	fasb	fasb	NOUN
cblr-3040	830	6	backed	back	VERB
cblr-3040	830	7	down	down	ADP
cblr-3040	830	8	and	and	CCONJ
cblr-3040	830	9	issued	issue	VERB
cblr-3040	830	10	its	its	PRON
cblr-3040	830	11	statement	statement	NOUN
cblr-3040	830	12	123	123	NUM
cblr-3040	830	13	as	as	ADP
cblr-3040	830	14	a	a	DET
cblr-3040	830	15	compromise	compromise	NOUN
cblr-3040	830	16	position	position	NOUN
cblr-3040	830	17	.	.	PUNCT
cblr-3040	831	1	the	the	DET
cblr-3040	831	2	then	then	ADV
cblr-3040	831	3	-	-	PUNCT
cblr-3040	831	4	chairman	chairman	NOUN
cblr-3040	831	5	of	of	ADP
cblr-3040	831	6	the	the	DET
cblr-3040	831	7	sec	sec	PROPN
cblr-3040	831	8	,	,	PUNCT
cblr-3040	831	9	arthur	arthur	PROPN
cblr-3040	831	10	levitt	levitt	PROPN
cblr-3040	831	11	,	,	PUNCT
cblr-3040	831	12	has	have	AUX
cblr-3040	831	13	been	be	AUX
cblr-3040	831	14	quoted	quote	VERB
cblr-3040	831	15	as	as	ADP
cblr-3040	831	16	saying	say	VERB
cblr-3040	831	17	that	that	SCONJ
cblr-3040	831	18	at	at	ADP
cblr-3040	831	19	the	the	DET
cblr-3040	831	20	time	time	NOUN
cblr-3040	831	21	he	he	PRON
cblr-3040	831	22	counseled	counsel	VERB
cblr-3040	831	23	the	the	DET
cblr-3040	831	24	fasb	fasb	NOUN
cblr-3040	831	25	to	to	PART
cblr-3040	831	26	reverse	reverse	VERB
cblr-3040	831	27	its	its	PRON
cblr-3040	831	28	position	position	NOUN
cblr-3040	831	29	on	on	ADP
cblr-3040	831	30	141	141	NUM
cblr-3040	831	31	in	in	ADP
cblr-3040	831	32	june	june	PROPN
cblr-3040	831	33	of	of	ADP
cblr-3040	831	34	1993	1993	NUM
cblr-3040	831	35	,	,	PUNCT
cblr-3040	831	36	fasb	fasb	NOUN
cblr-3040	831	37	circulated	circulate	VERB
cblr-3040	831	38	its	its	PRON
cblr-3040	831	39	exposure	exposure	NOUN
cblr-3040	831	40	draft	draft	NOUN
cblr-3040	831	41	e-124	e-124	NOUN
cblr-3040	831	42	,	,	PUNCT
cblr-3040	831	43	accounting	account	VERB
cblr-3040	831	44	for	for	ADP
cblr-3040	831	45	stock	stock	NOUN
cblr-3040	831	46	-	-	PUNCT
cblr-3040	831	47	based	base	VERB
cblr-3040	831	48	compensation	compensation	NOUN
cblr-3040	831	49	,	,	PUNCT
cblr-3040	831	50	which	which	PRON
cblr-3040	831	51	,	,	PUNCT
cblr-3040	831	52	among	among	ADP
cblr-3040	831	53	other	other	ADJ
cblr-3040	831	54	things	thing	NOUN
cblr-3040	831	55	,	,	PUNCT
cblr-3040	831	56	proposed	propose	VERB
cblr-3040	831	57	mandatory	mandatory	ADJ
cblr-3040	831	58	expensing	expensing	NOUN
cblr-3040	831	59	of	of	ADP
cblr-3040	831	60	the	the	DET
cblr-3040	831	61	compensation	compensation	NOUN
cblr-3040	831	62	costs	cost	NOUN
cblr-3040	831	63	of	of	ADP
cblr-3040	831	64	granting	grant	VERB
cblr-3040	831	65	certain	certain	ADJ
cblr-3040	831	66	employee	employee	NOUN
cblr-3040	831	67	stock	stock	NOUN
cblr-3040	831	68	options	option	NOUN
cblr-3040	831	69	.	.	PUNCT
cblr-3040	832	1	for	for	ADP
cblr-3040	832	2	a	a	DET
cblr-3040	832	3	discussion	discussion	NOUN
cblr-3040	832	4	of	of	ADP
cblr-3040	832	5	that	that	DET
cblr-3040	832	6	proposal	proposal	NOUN
cblr-3040	832	7	and	and	CCONJ
cblr-3040	832	8	the	the	DET
cblr-3040	832	9	nearly	nearly	ADV
cblr-3040	832	10	ten	ten	NUM
cblr-3040	832	11	years	year	NOUN
cblr-3040	832	12	of	of	ADP
cblr-3040	832	13	study	study	NOUN
cblr-3040	832	14	and	and	CCONJ
cblr-3040	832	15	debate	debate	VERB
cblr-3040	832	16	leading	lead	VERB
cblr-3040	832	17	up	up	ADP
cblr-3040	832	18	to	to	ADP
cblr-3040	832	19	it	it	PRON
cblr-3040	832	20	,	,	PUNCT
cblr-3040	832	21	see	see	VERB
cblr-3040	832	22	joyce	joyce	PROPN
cblr-3040	832	23	strawser	strawser	PROPN
cblr-3040	832	24	,	,	PUNCT
cblr-3040	832	25	accounting	account	VERB
cblr-3040	832	26	for	for	ADP
cblr-3040	832	27	stock	stock	NOUN
cblr-3040	832	28	-	-	PUNCT
cblr-3040	832	29	based	base	VERB
cblr-3040	832	30	compensation	compensation	NOUN
cblr-3040	832	31	:	:	PUNCT
cblr-3040	832	32	the	the	DET
cblr-3040	832	33	fasb	fasb	NOUN
cblr-3040	832	34	's	's	PART
cblr-3040	832	35	proposal	proposal	NOUN
cblr-3040	832	36	,	,	PUNCT
cblr-3040	832	37	63	63	NUM
cblr-3040	832	38	c.p.a	c.p.a	NOUN
cblr-3040	832	39	.	.	PUNCT
cblr-3040	833	1	j.	j.	PROPN
cblr-3040	833	2	44	44	NUM
cblr-3040	833	3	(	(	PUNCT
cblr-3040	833	4	oct	oct	PROPN
cblr-3040	833	5	.	.	PROPN
cblr-3040	833	6	1993	1993	NUM
cblr-3040	833	7	)	)	PUNCT
cblr-3040	833	8	.	.	PUNCT
cblr-3040	834	1	14	14	NUM
cblr-3040	834	2	see	see	VERB
cblr-3040	834	3	burkholder	burkholder	NOUN
cblr-3040	834	4	,	,	PUNCT
cblr-3040	834	5	accounting	accounting	NOUN
cblr-3040	834	6	:	:	PUNCT
cblr-3040	834	7	fasb	fasb	PROPN
cblr-3040	834	8	may	may	AUX
cblr-3040	834	9	revisit	revisit	VERB
cblr-3040	834	10	its	its	PRON
cblr-3040	834	11	stock	stock	NOUN
cblr-3040	834	12	option	option	NOUN
cblr-3040	834	13	rules	rule	NOUN
cblr-3040	834	14	,	,	PUNCT
cblr-3040	834	15	supra	supra	PROPN
cblr-3040	834	16	note	note	NOUN
cblr-3040	834	17	134	134	NUM
cblr-3040	834	18	.	.	PUNCT
cblr-3040	835	1	specifically	specifically	ADV
cblr-3040	835	2	,	,	PUNCT
cblr-3040	835	3	legislation	legislation	NOUN
cblr-3040	835	4	was	be	AUX
cblr-3040	835	5	introduced	introduce	VERB
cblr-3040	835	6	that	that	PRON
cblr-3040	835	7	would	would	AUX
cblr-3040	835	8	have	have	VERB
cblr-3040	835	9	overridden	overridden	ADJ
cblr-3040	835	10	a	a	DET
cblr-3040	835	11	fasb	fasb	NOUN
cblr-3040	835	12	standard	standard	NOUN
cblr-3040	835	13	for	for	ADP
cblr-3040	835	14	expensing	expense	VERB
cblr-3040	835	15	stock	stock	NOUN
cblr-3040	835	16	options	option	NOUN
cblr-3040	835	17	costs	cost	NOUN
cblr-3040	835	18	.	.	PUNCT
cblr-3040	836	1	see	see	VERB
cblr-3040	836	2	stock	stock	NOUN
cblr-3040	836	3	options	option	NOUN
cblr-3040	836	4	-	-	PUNCT
cblr-3040	836	5	equity	equity	NOUN
cblr-3040	836	6	expansion	expansion	NOUN
cblr-3040	836	7	act	act	NOUN
cblr-3040	836	8	of	of	ADP
cblr-3040	836	9	1993	1993	NUM
cblr-3040	836	10	,	,	PUNCT
cblr-3040	836	11	s.	s.	PROPN
cblr-3040	836	12	1175	1175	NUM
cblr-3040	836	13	,	,	PUNCT
cblr-3040	836	14	103d	103d	NUM
cblr-3040	836	15	cong	cong	NOUN
cblr-3040	836	16	.	.	PUNCT
cblr-3040	837	1	(	(	PUNCT
cblr-3040	837	2	1993	1993	NUM
cblr-3040	837	3	)	)	PUNCT
cblr-3040	837	4	,	,	PUNCT
cblr-3040	837	5	which	which	PRON
cblr-3040	837	6	is	be	AUX
cblr-3040	837	7	consistent	consistent	ADJ
cblr-3040	837	8	with	with	ADP
cblr-3040	837	9	a	a	DET
cblr-3040	837	10	sense	sense	NOUN
cblr-3040	837	11	of	of	ADP
cblr-3040	837	12	the	the	DET
cblr-3040	837	13	congress	congress	PROPN
cblr-3040	837	14	concurrent	concurrent	ADJ
cblr-3040	837	15	resolution	resolution	NOUN
cblr-3040	837	16	regarding	regard	VERB
cblr-3040	837	17	the	the	DET
cblr-3040	837	18	accounting	accounting	NOUN
cblr-3040	837	19	standards	standard	NOUN
cblr-3040	837	20	proposed	propose	VERB
cblr-3040	837	21	by	by	ADP
cblr-3040	837	22	the	the	DET
cblr-3040	837	23	fasb	fasb	PROPN
cblr-3040	837	24	,	,	PUNCT
cblr-3040	837	25	h.r	h.r	PROPN
cblr-3040	837	26	.	.	PROPN
cblr-3040	837	27	con	con	PROPN
cblr-3040	837	28	.	.	PUNCT
cblr-3040	838	1	res	re	NOUN
cblr-3040	838	2	.	.	PROPN
cblr-3040	839	1	98	98	NUM
cblr-3040	839	2	,	,	PUNCT
cblr-3040	839	3	s.	s.	PROPN
cblr-3040	839	4	con	con	PROPN
cblr-3040	839	5	.	.	PUNCT
cblr-3040	840	1	res	re	NOUN
cblr-3040	840	2	.	.	PROPN
cblr-3040	841	1	34	34	NUM
cblr-3040	841	2	,	,	PUNCT
cblr-3040	841	3	103d	103d	NUM
cblr-3040	841	4	cong	cong	NOUN
cblr-3040	841	5	.	.	PUNCT
cblr-3040	842	1	(	(	PUNCT
cblr-3040	842	2	1993	1993	NUM
cblr-3040	842	3	)	)	PUNCT
cblr-3040	842	4	.	.	PUNCT
cblr-3040	843	1	legislative	legislative	ADJ
cblr-3040	843	2	history	history	NOUN
cblr-3040	843	3	indicates	indicate	VERB
cblr-3040	843	4	that	that	SCONJ
cblr-3040	843	5	proponents	proponent	NOUN
cblr-3040	843	6	of	of	ADP
cblr-3040	843	7	such	such	ADJ
cblr-3040	843	8	legislation	legislation	NOUN
cblr-3040	843	9	feared	fear	VERB
cblr-3040	843	10	that	that	SCONJ
cblr-3040	843	11	the	the	DET
cblr-3040	843	12	fasb	fasb	PROPN
cblr-3040	843	13	rule	rule	NOUN
cblr-3040	843	14	would	would	AUX
cblr-3040	843	15	undermine	undermine	VERB
cblr-3040	843	16	employee	employee	NOUN
cblr-3040	843	17	stock	stock	NOUN
cblr-3040	843	18	options	option	NOUN
cblr-3040	843	19	as	as	ADP
cblr-3040	843	20	a	a	DET
cblr-3040	843	21	"	"	PUNCT
cblr-3040	843	22	vital	vital	ADJ
cblr-3040	843	23	tool	tool	NOUN
cblr-3040	843	24	for	for	ADP
cblr-3040	843	25	economic	economic	ADJ
cblr-3040	843	26	growth	growth	NOUN
cblr-3040	843	27	and	and	CCONJ
cblr-3040	843	28	job	job	NOUN
cblr-3040	843	29	creation	creation	NOUN
cblr-3040	843	30	"	"	PUNCT
cblr-3040	843	31	for	for	ADP
cblr-3040	843	32	the	the	DET
cblr-3040	843	33	sake	sake	NOUN
cblr-3040	843	34	of	of	ADP
cblr-3040	843	35	an	an	DET
cblr-3040	843	36	accounting	accounting	NOUN
cblr-3040	843	37	principle	principle	NOUN
cblr-3040	843	38	which	which	PRON
cblr-3040	843	39	had	have	VERB
cblr-3040	843	40	only	only	ADV
cblr-3040	843	41	theoretical	theoretical	ADJ
cblr-3040	843	42	justification	justification	NOUN
cblr-3040	843	43	.	.	PUNCT
cblr-3040	844	1	139	139	NUM
cblr-3040	844	2	cong	cong	NOUN
cblr-3040	844	3	.	.	PUNCT
cblr-3040	845	1	rec	rec	PROPN
cblr-3040	845	2	.	.	PROPN
cblr-3040	845	3	s15	s15	PROPN
cblr-3040	845	4	,	,	PUNCT
cblr-3040	845	5	950	950	NUM
cblr-3040	845	6	-	-	SYM
cblr-3040	845	7	51	51	NUM
cblr-3040	845	8	(	(	PUNCT
cblr-3040	845	9	1993	1993	NUM
cblr-3040	845	10	)	)	PUNCT
cblr-3040	845	11	(	(	PUNCT
cblr-3040	845	12	statement	statement	NOUN
cblr-3040	845	13	of	of	ADP
cblr-3040	845	14	sen	sen	PROPN
cblr-3040	845	15	.	.	PROPN
cblr-3040	845	16	lieberman	lieberman	PROPN
cblr-3040	845	17	)	)	PUNCT
cblr-3040	845	18	;	;	PUNCT
cblr-3040	845	19	see	see	VERB
cblr-3040	845	20	also	also	ADV
cblr-3040	845	21	140	140	NUM
cblr-3040	845	22	cong	cong	NOUN
cblr-3040	845	23	.	.	PUNCT
cblr-3040	846	1	rec	rec	PROPN
cblr-3040	846	2	.	.	PUNCT
cblr-3040	846	3	s2772	s2772	PROPN
cblr-3040	846	4	(	(	PUNCT
cblr-3040	846	5	1994	1994	NUM
cblr-3040	846	6	)	)	PUNCT
cblr-3040	846	7	(	(	PUNCT
cblr-3040	846	8	statement	statement	NOUN
cblr-3040	846	9	of	of	ADP
cblr-3040	846	10	sen	sen	PROPN
cblr-3040	846	11	.	.	PROPN
cblr-3040	846	12	john	john	PROPN
cblr-3040	846	13	kerry	kerry	PROPN
cblr-3040	846	14	)	)	PUNCT
cblr-3040	846	15	(	(	PUNCT
cblr-3040	846	16	arguing	argue	VERB
cblr-3040	846	17	that	that	SCONJ
cblr-3040	846	18	the	the	DET
cblr-3040	846	19	fasb	fasb	PROPN
cblr-3040	846	20	proposal	proposal	NOUN
cblr-3040	846	21	threatened	threaten	VERB
cblr-3040	846	22	to	to	PART
cblr-3040	846	23	undo	undo	VERB
cblr-3040	846	24	great	great	ADJ
cblr-3040	846	25	accomplishments	accomplishment	NOUN
cblr-3040	846	26	in	in	ADP
cblr-3040	846	27	the	the	DET
cblr-3040	846	28	use	use	NOUN
cblr-3040	846	29	of	of	ADP
cblr-3040	846	30	stock	stock	NOUN
cblr-3040	846	31	options	option	NOUN
cblr-3040	846	32	"	"	PUNCT
cblr-3040	846	33	as	as	ADP
cblr-3040	846	34	a	a	DET
cblr-3040	846	35	fundamental	fundamental	ADJ
cblr-3040	846	36	means	mean	NOUN
cblr-3040	846	37	of	of	ADP
cblr-3040	846	38	financing	finance	VERB
cblr-3040	846	39	the	the	DET
cblr-3040	846	40	start	start	NOUN
cblr-3040	846	41	-	-	PUNCT
cblr-3040	846	42	up	up	NOUN
cblr-3040	846	43	of	of	ADP
cblr-3040	846	44	new	new	ADJ
cblr-3040	846	45	companies	company	NOUN
cblr-3040	846	46	"	"	PUNCT
cblr-3040	846	47	and	and	CCONJ
cblr-3040	846	48	characterizing	characterize	VERB
cblr-3040	846	49	the	the	DET
cblr-3040	846	50	fasb	fasb	NOUN
cblr-3040	846	51	proposal	proposal	NOUN
cblr-3040	846	52	as	as	ADP
cblr-3040	846	53	being	be	AUX
cblr-3040	846	54	"	"	PUNCT
cblr-3040	846	55	all	all	PRON
cblr-3040	846	56	in	in	ADP
cblr-3040	846	57	the	the	DET
cblr-3040	846	58	name	name	NOUN
cblr-3040	846	59	of	of	ADP
cblr-3040	846	60	a	a	DET
cblr-3040	846	61	standard	standard	NOUN
cblr-3040	846	62	of	of	ADP
cblr-3040	846	63	accounting	accounting	NOUN
cblr-3040	846	64	purity	purity	NOUN
cblr-3040	846	65	that	that	SCONJ
cblr-3040	846	66	fasb	fasb	PROPN
cblr-3040	846	67	has	have	VERB
cblr-3040	846	68	great	great	ADJ
cblr-3040	846	69	difficulty	difficulty	NOUN
cblr-3040	846	70	explaining	explain	VERB
cblr-3040	846	71	in	in	ADP
cblr-3040	846	72	simple	simple	ADJ
cblr-3040	846	73	english	english	PROPN
cblr-3040	846	74	"	"	PUNCT
cblr-3040	846	75	)	)	PUNCT
cblr-3040	846	76	;	;	PUNCT
cblr-3040	846	77	cf	cf	X
cblr-3040	846	78	.	.	PUNCT
cblr-3040	847	1	robert	robert	PROPN
cblr-3040	847	2	w.	w.	PROPN
cblr-3040	847	3	rouse	rouse	PROPN
cblr-3040	847	4	&	&	CCONJ
cblr-3040	847	5	douglas	douglas	PROPN
cblr-3040	847	6	n.	n.	PROPN
cblr-3040	847	7	barton	barton	PROPN
cblr-3040	847	8	,	,	PUNCT
cblr-3040	847	9	final	final	ADJ
cblr-3040	847	10	reporting	reporting	NOUN
cblr-3040	847	11	:	:	PUNCT
cblr-3040	847	12	stock	stock	NOUN
cblr-3040	847	13	option	option	NOUN
cblr-3040	847	14	accounting	accounting	NOUN
cblr-3040	847	15	,	,	PUNCT
cblr-3040	847	16	employee	employee	NOUN
cblr-3040	847	17	stock	stock	NOUN
cblr-3040	847	18	option	option	NOUN
cblr-3040	847	19	's	's	PART
cblr-3040	847	20	might	might	AUX
cblr-3040	847	21	be	be	AUX
cblr-3040	847	22	today	today	NOUN
cblr-3040	847	23	's	's	PART
cblr-3040	847	24	most	most	ADV
cblr-3040	847	25	controversial	controversial	ADJ
cblr-3040	847	26	issue	issue	NOUN
cblr-3040	847	27	,	,	PUNCT
cblr-3040	847	28	173	173	NUM
cblr-3040	847	29	j.	j.	PROPN
cblr-3040	847	30	acct	acct	PROPN
cblr-3040	847	31	.	.	PUNCT
cblr-3040	848	1	67	67	NUM
cblr-3040	848	2	(	(	PUNCT
cblr-3040	848	3	1993	1993	NUM
cblr-3040	848	4	)	)	PUNCT
cblr-3040	848	5	(	(	PUNCT
cblr-3040	848	6	quoting	quote	VERB
cblr-3040	848	7	senator	senator	PROPN
cblr-3040	848	8	carl	carl	PROPN
cblr-3040	848	9	levin	levin	PROPN
cblr-3040	848	10	's	's	PART
cblr-3040	848	11	description	description	NOUN
cblr-3040	848	12	of	of	ADP
cblr-3040	848	13	employee	employee	NOUN
cblr-3040	848	14	stock	stock	NOUN
cblr-3040	848	15	options	option	NOUN
cblr-3040	848	16	as	as	ADP
cblr-3040	848	17	"	"	PUNCT
cblr-3040	848	18	stealth	stealth	ADJ
cblr-3040	848	19	compensation	compensation	NOUN
cblr-3040	848	20	"	"	PUNCT
cblr-3040	848	21	)	)	PUNCT
cblr-3040	848	22	.	.	PUNCT
cblr-3040	849	1	[	[	X
cblr-3040	849	2	vol	vol	NOUN
cblr-3040	849	3	.	.	PUNCT
cblr-3040	849	4	2003	2003	NUM
cblr-3040	849	5	no	no	NOUN
cblr-3040	849	6	.	.	PUNCT
cblr-3040	850	1	1:35	1:35	NUM
cblr-3040	850	2	]	]	PUNCT
cblr-3040	850	3	stopping	stop	VERB
cblr-3040	850	4	enron	enron	PROPN
cblr-3040	850	5	end	end	NOUN
cblr-3040	850	6	-	-	PUNCT
cblr-3040	850	7	runs	run	NOUN
cblr-3040	850	8	and	and	CCONJ
cblr-3040	850	9	other	other	ADJ
cblr-3040	850	10	trick	trick	NOUN
cblr-3040	850	11	plays	play	VERB
cblr-3040	850	12	99	99	NUM
cblr-3040	850	13	mandatory	mandatory	ADJ
cblr-3040	850	14	expensing	expensing	NOUN
cblr-3040	850	15	of	of	ADP
cblr-3040	850	16	stock	stock	NOUN
cblr-3040	850	17	based	base	VERB
cblr-3040	850	18	compensation	compensation	PROPN
cblr-3040	850	19	,	,	PUNCT
cblr-3040	850	20	but	but	CCONJ
cblr-3040	850	21	he	he	PRON
cblr-3040	850	22	later	later	ADV
cblr-3040	850	23	greatly	greatly	ADV
cblr-3040	850	24	regretted	regret	VERB
cblr-3040	850	25	that	that	DET
cblr-3040	850	26	action.143	action.143	NOUN
cblr-3040	850	27	in	in	ADP
cblr-3040	850	28	contrast	contrast	NOUN
cblr-3040	850	29	,	,	PUNCT
cblr-3040	850	30	in	in	ADP
cblr-3040	850	31	the	the	DET
cblr-3040	850	32	spring	spring	NOUN
cblr-3040	850	33	of	of	ADP
cblr-3040	850	34	2002	2002	NUM
cblr-3040	850	35	,	,	PUNCT
cblr-3040	850	36	harvey	harvey	PROPN
cblr-3040	850	37	pitt	pitt	PROPN
cblr-3040	850	38	,	,	PUNCT
cblr-3040	850	39	the	the	DET
cblr-3040	850	40	then	then	ADV
cblr-3040	850	41	-	-	PUNCT
cblr-3040	850	42	chairman	chairman	NOUN
cblr-3040	850	43	of	of	ADP
cblr-3040	850	44	the	the	DET
cblr-3040	850	45	sec	sec	PROPN
cblr-3040	850	46	,	,	PUNCT
cblr-3040	850	47	advised	advise	VERB
cblr-3040	850	48	a	a	DET
cblr-3040	850	49	congressional	congressional	ADJ
cblr-3040	850	50	committee	committee	NOUN
cblr-3040	850	51	against	against	ADP
cblr-3040	850	52	reopening	reopen	VERB
cblr-3040	850	53	public	public	ADJ
cblr-3040	850	54	debate	debate	NOUN
cblr-3040	850	55	over	over	ADP
cblr-3040	850	56	accounting	account	VERB
cblr-3040	850	57	for	for	ADP
cblr-3040	850	58	stock	stock	NOUN
cblr-3040	850	59	options	option	NOUN
cblr-3040	850	60	.	.	PUNCT
cblr-3040	851	1	"	"	PUNCT
cblr-3040	851	2	'	'	PUNCT
cblr-3040	851	3	notwithstanding	notwithstanding	ADP
cblr-3040	851	4	chairman	chairman	PROPN
cblr-3040	851	5	pitt	pitt	PROPN
cblr-3040	851	6	's	's	PART
cblr-3040	851	7	recommendation	recommendation	NOUN
cblr-3040	851	8	,	,	PUNCT
cblr-3040	851	9	a	a	DET
cblr-3040	851	10	flurry	flurry	NOUN
cblr-3040	851	11	of	of	ADP
cblr-3040	851	12	post	post	ADJ
cblr-3040	851	13	-	-	ADJ
cblr-3040	851	14	enron	enron	ADJ
cblr-3040	851	15	congressional	congressional	ADJ
cblr-3040	851	16	activity	activity	NOUN
cblr-3040	851	17	on	on	ADP
cblr-3040	851	18	the	the	DET
cblr-3040	851	19	stock	stock	NOUN
cblr-3040	851	20	options	option	NOUN
cblr-3040	851	21	issue	issue	NOUN
cblr-3040	851	22	ensued	ensue	VERB
cblr-3040	851	23	,	,	PUNCT
cblr-3040	851	24	including	include	VERB
cblr-3040	851	25	the	the	DET
cblr-3040	851	26	introduction	introduction	NOUN
cblr-3040	851	27	of	of	ADP
cblr-3040	851	28	several	several	ADJ
cblr-3040	851	29	bills	bill	NOUN
cblr-3040	851	30	under	under	ADP
cblr-3040	851	31	names	name	NOUN
cblr-3040	851	32	which	which	PRON
cblr-3040	851	33	speak	speak	VERB
cblr-3040	851	34	to	to	ADP
cblr-3040	851	35	the	the	DET
cblr-3040	851	36	controversial	controversial	ADJ
cblr-3040	851	37	nature	nature	NOUN
cblr-3040	851	38	of	of	ADP
cblr-3040	851	39	the	the	DET
cblr-3040	851	40	debate	debate	NOUN
cblr-3040	851	41	,	,	PUNCT
cblr-3040	851	42	such	such	ADJ
cblr-3040	851	43	as	as	ADP
cblr-3040	851	44	:	:	PUNCT
cblr-3040	851	45	the	the	DET
cblr-3040	851	46	"	"	PUNCT
cblr-3040	851	47	ending	end	VERB
cblr-3040	851	48	the	the	DET
cblr-3040	851	49	double	double	ADJ
cblr-3040	851	50	standards	standard	NOUN
cblr-3040	851	51	for	for	ADP
cblr-3040	851	52	stock	stock	NOUN
cblr-3040	851	53	options	option	NOUN
cblr-3040	851	54	act	act	PROPN
cblr-3040	851	55	"	"	PUNCT
cblr-3040	851	56	introduced	introduce	VERB
cblr-3040	851	57	by	by	ADP
cblr-3040	851	58	senators	senator	NOUN
cblr-3040	851	59	carl	carl	PROPN
cblr-3040	851	60	levin	levin	PROPN
cblr-3040	851	61	and	and	CCONJ
cblr-3040	851	62	john	john	PROPN
cblr-3040	851	63	mccain	mccain	PROPN
cblr-3040	851	64	on	on	ADP
cblr-3040	851	65	february	february	PROPN
cblr-3040	851	66	13	13	NUM
cblr-3040	851	67	,	,	PUNCT
cblr-3040	851	68	2002;14	2002;14	NOUN
cblr-3040	851	69	1	1	NUM
cblr-3040	851	70	the	the	DET
cblr-3040	851	71	"	"	PUNCT
cblr-3040	851	72	stock	stock	NOUN
cblr-3040	851	73	option	option	NOUN
cblr-3040	851	74	accounting	accounting	NOUN
cblr-3040	851	75	reform	reform	PROPN
cblr-3040	851	76	act	act	PROPN
cblr-3040	851	77	"	"	PUNCT
cblr-3040	851	78	introduced	introduce	VERB
cblr-3040	851	79	by	by	ADP
cblr-3040	851	80	several	several	ADJ
cblr-3040	851	81	members	member	NOUN
cblr-3040	851	82	of	of	ADP
cblr-3040	851	83	the	the	DET
cblr-3040	851	84	house	house	NOUN
cblr-3040	851	85	of	of	ADP
cblr-3040	851	86	representatives	representative	NOUN
cblr-3040	851	87	on	on	ADP
cblr-3040	851	88	july	july	PROPN
cblr-3040	851	89	17	17	NUM
cblr-3040	851	90	,	,	PUNCT
cblr-3040	851	91	2002;146	2002;146	NUM
cblr-3040	851	92	the	the	DET
cblr-3040	851	93	"	"	PUNCT
cblr-3040	851	94	prevention	prevention	NOUN
cblr-3040	851	95	of	of	ADP
cblr-3040	851	96	stock	stock	NOUN
cblr-3040	851	97	option	option	NOUN
cblr-3040	851	98	abuse	abuse	NOUN
cblr-3040	851	99	act	act	NOUN
cblr-3040	851	100	"	"	PUNCT
cblr-3040	851	101	introduced	introduce	VERB
cblr-3040	851	102	by	by	ADP
cblr-3040	851	103	senator	senator	PROPN
cblr-3040	851	104	ron	ron	PROPN
cblr-3040	851	105	wyden	wyden	PROPN
cblr-3040	851	106	on	on	ADP
cblr-3040	851	107	july	july	PROPN
cblr-3040	851	108	30	30	NUM
cblr-3040	851	109	,	,	PUNCT
cblr-3040	851	110	2002;147	2002;147	NUM
cblr-3040	851	111	and	and	CCONJ
cblr-3040	851	112	the	the	DET
cblr-3040	851	113	"	"	PUNCT
cblr-3040	851	114	rank	rank	NOUN
cblr-3040	851	115	and	and	CCONJ
cblr-3040	851	116	file	file	VERB
cblr-3040	851	117	stock	stock	NOUN
cblr-3040	851	118	option	option	NOUN
cblr-3040	851	119	act	act	NOUN
cblr-3040	851	120	of	of	ADP
cblr-3040	851	121	2002	2002	NUM
cblr-3040	851	122	"	"	PUNCT
cblr-3040	851	123	introduced	introduce	VERB
cblr-3040	851	124	by	by	ADP
cblr-3040	851	125	senators	senator	NOUN
cblr-3040	851	126	143	143	NUM
cblr-3040	851	127	see	see	VERB
cblr-3040	851	128	burkholder	burkholder	NOUN
cblr-3040	851	129	,	,	PUNCT
cblr-3040	851	130	accounting	accounting	NOUN
cblr-3040	851	131	:	:	PUNCT
cblr-3040	851	132	fasb	fasb	PROPN
cblr-3040	851	133	may	may	AUX
cblr-3040	851	134	revisit	revisit	VERB
cblr-3040	851	135	its	its	PRON
cblr-3040	851	136	stock	stock	NOUN
cblr-3040	851	137	option	option	NOUN
cblr-3040	851	138	rules	rule	NOUN
cblr-3040	851	139	,	,	PUNCT
cblr-3040	851	140	supra	supra	NOUN
cblr-3040	851	141	,	,	PUNCT
cblr-3040	851	142	note	note	VERB
cblr-3040	851	143	134	134	NUM
cblr-3040	851	144	.	.	PUNCT
cblr-3040	852	1	144	144	NUM
cblr-3040	852	2	see	see	VERB
cblr-3040	852	3	stock	stock	NOUN
cblr-3040	852	4	options	option	NOUN
cblr-3040	852	5	:	:	PUNCT
cblr-3040	852	6	council	council	NOUN
cblr-3040	852	7	of	of	ADP
cblr-3040	852	8	institutional	institutional	ADJ
cblr-3040	852	9	investors	investor	NOUN
cblr-3040	852	10	backs	back	VERB
cblr-3040	852	11	expensing	expense	VERB
cblr-3040	852	12	of	of	ADP
cblr-3040	852	13	stock	stock	NOUN
cblr-3040	852	14	options	option	NOUN
cblr-3040	852	15	,	,	PUNCT
cblr-3040	852	16	34	34	NUM
cblr-3040	852	17	sec	sec	PROPN
cblr-3040	852	18	.	.	PUNCT
cblr-3040	853	1	reg	reg	PROPN
cblr-3040	853	2	.	.	PROPN
cblr-3040	853	3	&	&	CCONJ
cblr-3040	853	4	l.	l.	PROPN
cblr-3040	853	5	rep	rep	PROPN
cblr-3040	853	6	.	.	PROPN
cblr-3040	853	7	538	538	NUM
cblr-3040	853	8	(	(	PUNCT
cblr-3040	853	9	2002	2002	NUM
cblr-3040	853	10	)	)	PUNCT
cblr-3040	853	11	.	.	PUNCT
cblr-3040	854	1	141	141	NUM
cblr-3040	854	2	s.	s.	PROPN
cblr-3040	854	3	1940	1940	NUM
cblr-3040	854	4	,	,	PUNCT
cblr-3040	854	5	107th	107th	ADJ
cblr-3040	854	6	cong	cong	NOUN
cblr-3040	854	7	.	.	PUNCT
cblr-3040	855	1	(	(	PUNCT
cblr-3040	855	2	2002	2002	NUM
cblr-3040	855	3	)	)	PUNCT
cblr-3040	855	4	,	,	PUNCT
cblr-3040	855	5	reintroduced	reintroduce	VERB
cblr-3040	855	6	jan	jan	PROPN
cblr-3040	855	7	.	.	PROPN
cblr-3040	855	8	16	16	NUM
cblr-3040	855	9	,	,	PUNCT
cblr-3040	855	10	2003	2003	NUM
cblr-3040	855	11	as	as	ADP
cblr-3040	855	12	s.	s.	PROPN
cblr-3040	855	13	182	182	NUM
cblr-3040	855	14	,	,	PUNCT
cblr-3040	855	15	108th	108th	ADJ
cblr-3040	855	16	cong	cong	NOUN
cblr-3040	855	17	.	.	PUNCT
cblr-3040	856	1	(	(	PUNCT
cblr-3040	856	2	2003	2003	NUM
cblr-3040	856	3	)	)	PUNCT
cblr-3040	857	1	[	[	X
cblr-3040	857	2	hereinafter	hereinafter	NOUN
cblr-3040	857	3	levin	levin	PROPN
cblr-3040	857	4	-	-	PUNCT
cblr-3040	857	5	mccain	mccain	PROPN
cblr-3040	857	6	bill	bill	NOUN
cblr-3040	857	7	]	]	PUNCT
cblr-3040	857	8	,	,	PUNCT
cblr-3040	857	9	available	available	ADJ
cblr-3040	857	10	at	at	ADP
cblr-3040	857	11	http://thomas.loc.gov	http://thomas.loc.gov	PROPN
cblr-3040	857	12	.	.	PUNCT
cblr-3040	858	1	the	the	DET
cblr-3040	858	2	levin	levin	PROPN
cblr-3040	858	3	-	-	PUNCT
cblr-3040	858	4	mccain	mccain	PROPN
cblr-3040	858	5	bill	bill	NOUN
cblr-3040	858	6	was	be	AUX
cblr-3040	858	7	substantially	substantially	ADV
cblr-3040	858	8	similar	similar	ADJ
cblr-3040	858	9	to	to	ADP
cblr-3040	858	10	a	a	DET
cblr-3040	858	11	bill	bill	NOUN
cblr-3040	858	12	introduced	introduce	VERB
cblr-3040	858	13	by	by	ADP
cblr-3040	858	14	senators	senators	PROPN
cblr-3040	858	15	levin	levin	PROPN
cblr-3040	858	16	and	and	CCONJ
cblr-3040	858	17	mccain	mccain	PROPN
cblr-3040	858	18	in	in	ADP
cblr-3040	858	19	1997	1997	NUM
cblr-3040	858	20	under	under	ADP
cblr-3040	858	21	the	the	DET
cblr-3040	858	22	same	same	ADJ
cblr-3040	858	23	title	title	NOUN
cblr-3040	858	24	,	,	PUNCT
cblr-3040	858	25	"	"	PUNCT
cblr-3040	858	26	ending	end	VERB
cblr-3040	858	27	the	the	DET
cblr-3040	858	28	double	double	ADJ
cblr-3040	858	29	standards	standard	NOUN
cblr-3040	858	30	for	for	ADP
cblr-3040	858	31	stock	stock	NOUN
cblr-3040	858	32	options	option	NOUN
cblr-3040	858	33	act	act	PROPN
cblr-3040	858	34	,	,	PUNCT
cblr-3040	858	35	"	"	PUNCT
cblr-3040	858	36	s.	s.	PROPN
cblr-3040	858	37	576	576	NUM
cblr-3040	858	38	,	,	PUNCT
cblr-3040	858	39	105th	105th	ADJ
cblr-3040	858	40	cong	cong	NOUN
cblr-3040	858	41	.	.	PUNCT
cblr-3040	859	1	(	(	PUNCT
cblr-3040	859	2	1997	1997	NUM
cblr-3040	859	3	)	)	PUNCT
cblr-3040	859	4	,	,	PUNCT
cblr-3040	859	5	available	available	ADJ
cblr-3040	859	6	at	at	ADP
cblr-3040	859	7	http://thomas.loc.gov	http://thomas.loc.gov	PROPN
cblr-3040	859	8	.	.	PUNCT
cblr-3040	860	1	146	146	NUM
cblr-3040	860	2	h.r	h.r	PROPN
cblr-3040	860	3	.	.	PROPN
cblr-3040	860	4	5147	5147	NUM
cblr-3040	860	5	,	,	PUNCT
cblr-3040	860	6	107th	107th	ADJ
cblr-3040	860	7	cong	cong	NOUN
cblr-3040	860	8	.	.	PUNCT
cblr-3040	861	1	(	(	PUNCT
cblr-3040	861	2	2002	2002	NUM
cblr-3040	861	3	)	)	PUNCT
cblr-3040	861	4	(	(	PUNCT
cblr-3040	861	5	which	which	PRON
cblr-3040	861	6	would	would	AUX
cblr-3040	861	7	direct	direct	VERB
cblr-3040	861	8	the	the	DET
cblr-3040	861	9	fasb	fasb	NOUN
cblr-3040	861	10	to	to	PART
cblr-3040	861	11	develop	develop	VERB
cblr-3040	861	12	additional	additional	ADJ
cblr-3040	861	13	standards	standard	NOUN
cblr-3040	861	14	"	"	PUNCT
cblr-3040	861	15	relating	relate	VERB
cblr-3040	861	16	to	to	ADP
cblr-3040	861	17	the	the	DET
cblr-3040	861	18	recording	recording	NOUN
cblr-3040	861	19	of	of	ADP
cblr-3040	861	20	the	the	DET
cblr-3040	861	21	value	value	NOUN
cblr-3040	861	22	of	of	ADP
cblr-3040	861	23	a	a	DET
cblr-3040	861	24	stock	stock	NOUN
cblr-3040	861	25	option	option	NOUN
cblr-3040	861	26	granted	grant	VERB
cblr-3040	861	27	by	by	ADP
cblr-3040	861	28	a	a	DET
cblr-3040	861	29	public	public	ADJ
cblr-3040	861	30	corporation	corporation	NOUN
cblr-3040	861	31	to	to	ADP
cblr-3040	861	32	an	an	DET
cblr-3040	861	33	officer	officer	NOUN
cblr-3040	861	34	or	or	CCONJ
cblr-3040	861	35	employee	employee	NOUN
cblr-3040	861	36	as	as	ADP
cblr-3040	861	37	an	an	DET
cblr-3040	861	38	expense	expense	NOUN
cblr-3040	861	39	in	in	ADP
cblr-3040	861	40	the	the	DET
cblr-3040	861	41	corporation	corporation	NOUN
cblr-3040	861	42	's	's	PART
cblr-3040	861	43	financial	financial	ADJ
cblr-3040	861	44	statements	statement	NOUN
cblr-3040	861	45	"	"	PUNCT
cblr-3040	861	46	)	)	PUNCT
cblr-3040	861	47	.	.	PUNCT
cblr-3040	862	1	147	147	NUM
cblr-3040	862	2	s.	s.	PROPN
cblr-3040	862	3	2822	2822	NUM
cblr-3040	862	4	,	,	PUNCT
cblr-3040	862	5	107th	107th	ADJ
cblr-3040	862	6	cong	cong	NOUN
cblr-3040	862	7	.	.	PUNCT
cblr-3040	863	1	(	(	PUNCT
cblr-3040	863	2	2002	2002	NUM
cblr-3040	863	3	)	)	PUNCT
cblr-3040	863	4	(	(	PUNCT
cblr-3040	863	5	including	include	VERB
cblr-3040	863	6	,	,	PUNCT
cblr-3040	863	7	inter	inter	PROPN
cblr-3040	863	8	alia	alia	PROPN
cblr-3040	863	9	,	,	PUNCT
cblr-3040	863	10	a	a	DET
cblr-3040	863	11	statement	statement	NOUN
cblr-3040	863	12	that	that	SCONJ
cblr-3040	863	13	"	"	PUNCT
cblr-3040	863	14	stock	stock	NOUN
cblr-3040	863	15	option	option	NOUN
cblr-3040	863	16	grants	grant	NOUN
cblr-3040	863	17	in	in	ADP
cblr-3040	863	18	some	some	DET
cblr-3040	863	19	instances	instance	NOUN
cblr-3040	863	20	may	may	AUX
cblr-3040	863	21	have	have	AUX
cblr-3040	863	22	created	create	VERB
cblr-3040	863	23	incentives	incentive	NOUN
cblr-3040	863	24	for	for	ADP
cblr-3040	863	25	directors	director	NOUN
cblr-3040	863	26	and	and	CCONJ
cblr-3040	863	27	officers	officer	NOUN
cblr-3040	863	28	to	to	PART
cblr-3040	863	29	pump	pump	VERB
cblr-3040	863	30	up	up	ADP
cblr-3040	863	31	the	the	DET
cblr-3040	863	32	corporation	corporation	NOUN
cblr-3040	863	33	's	's	PART
cblr-3040	863	34	short	short	ADJ
cblr-3040	863	35	term	term	NOUN
cblr-3040	863	36	share	share	NOUN
cblr-3040	863	37	price	price	NOUN
cblr-3040	863	38	,	,	PUNCT
cblr-3040	863	39	without	without	ADP
cblr-3040	863	40	regard	regard	NOUN
cblr-3040	863	41	to	to	ADP
cblr-3040	863	42	the	the	DET
cblr-3040	863	43	corporation	corporation	NOUN
cblr-3040	863	44	's	's	PART
cblr-3040	863	45	long	long	ADJ
cblr-3040	863	46	term	term	NOUN
cblr-3040	863	47	financial	financial	ADJ
cblr-3040	863	48	health	health	NOUN
cblr-3040	863	49	"	"	PUNCT
cblr-3040	863	50	and	and	CCONJ
cblr-3040	863	51	proposing	propose	VERB
cblr-3040	863	52	that	that	SCONJ
cblr-3040	863	53	the	the	DET
cblr-3040	863	54	sec	sec	PROPN
cblr-3040	863	55	be	be	AUX
cblr-3040	863	56	directed	direct	VERB
cblr-3040	863	57	to	to	PART
cblr-3040	863	58	issue	issue	VERB
cblr-3040	863	59	rules	rule	NOUN
cblr-3040	863	60	requiring	require	VERB
cblr-3040	863	61	publicly	publicly	ADV
cblr-3040	863	62	-	-	PUNCT
cblr-3040	863	63	traded	trade	VERB
cblr-3040	863	64	companies	company	NOUN
cblr-3040	863	65	to	to	PART
cblr-3040	863	66	obtain	obtain	VERB
cblr-3040	863	67	prior	prior	ADJ
cblr-3040	863	68	shareholder	shareholder	NOUN
cblr-3040	863	69	approval	approval	NOUN
cblr-3040	863	70	of	of	ADP
cblr-3040	863	71	stock	stock	NOUN
cblr-3040	863	72	option	option	NOUN
cblr-3040	863	73	compensation	compensation	NOUN
cblr-3040	863	74	plans	plan	NOUN
cblr-3040	863	75	,	,	PUNCT
cblr-3040	863	76	rules	rule	NOUN
cblr-3040	863	77	imposing	impose	VERB
cblr-3040	863	78	new	new	ADJ
cblr-3040	863	79	requirements	requirement	NOUN
cblr-3040	863	80	on	on	ADP
cblr-3040	863	81	the	the	DET
cblr-3040	863	82	exercise	exercise	NOUN
cblr-3040	863	83	of	of	ADP
cblr-3040	863	84	options	option	NOUN
cblr-3040	863	85	by	by	ADP
cblr-3040	863	86	directors	director	NOUN
cblr-3040	863	87	or	or	CCONJ
cblr-3040	863	88	executive	executive	ADJ
cblr-3040	863	89	officers	officer	NOUN
cblr-3040	863	90	and	and	CCONJ
cblr-3040	863	91	on	on	ADP
cblr-3040	863	92	sales	sale	NOUN
cblr-3040	863	93	of	of	ADP
cblr-3040	863	94	company	company	NOUN
cblr-3040	863	95	stock	stock	NOUN
cblr-3040	863	96	by	by	ADP
cblr-3040	863	97	such	such	ADJ
cblr-3040	863	98	persons	person	NOUN
cblr-3040	863	99	,	,	PUNCT
cblr-3040	863	100	and	and	CCONJ
cblr-3040	863	101	enhanced	enhance	VERB
cblr-3040	863	102	disclosure	disclosure	NOUN
cblr-3040	863	103	requirements	requirement	NOUN
cblr-3040	863	104	regarding	regard	VERB
cblr-3040	863	105	employee	employee	NOUN
cblr-3040	863	106	stock	stock	NOUN
cblr-3040	863	107	options	option	NOUN
cblr-3040	863	108	arrangements	arrangement	NOUN
cblr-3040	863	109	)	)	PUNCT
cblr-3040	863	110	.	.	PUNCT
cblr-3040	864	1	columbia	columbia	PROPN
cblr-3040	864	2	business	business	PROPN
cblr-3040	864	3	law	law	PROPN
cblr-3040	864	4	review	review	PROPN
cblr-3040	864	5	joseph	joseph	PROPN
cblr-3040	864	6	lieberman	lieberman	PROPN
cblr-3040	864	7	and	and	CCONJ
cblr-3040	864	8	barbara	barbara	PROPN
cblr-3040	864	9	boxer	boxer	PROPN
cblr-3040	864	10	on	on	ADP
cblr-3040	864	11	august	august	PROPN
cblr-3040	864	12	1	1	NUM
cblr-3040	864	13	,	,	PUNCT
cblr-3040	864	14	2002.'8	2002.'8	NUM
cblr-3040	865	1	none	none	NOUN
cblr-3040	865	2	of	of	ADP
cblr-3040	865	3	these	these	DET
cblr-3040	865	4	proposals	proposal	NOUN
cblr-3040	865	5	was	be	AUX
cblr-3040	865	6	included	include	VERB
cblr-3040	865	7	in	in	ADP
cblr-3040	865	8	the	the	DET
cblr-3040	865	9	sarbanes	sarbane	NOUN
cblr-3040	865	10	-	-	PUNCT
cblr-3040	865	11	oxley	oxley	ADJ
cblr-3040	865	12	corporate	corporate	ADJ
cblr-3040	865	13	responsibility	responsibility	NOUN
cblr-3040	865	14	legislation.149	legislation.149	VERB
cblr-3040	865	15	strong	strong	ADJ
cblr-3040	865	16	opinions	opinion	NOUN
cblr-3040	865	17	and	and	CCONJ
cblr-3040	865	18	reasonable	reasonable	ADJ
cblr-3040	865	19	arguments	argument	NOUN
cblr-3040	865	20	exist	exist	VERB
cblr-3040	865	21	on	on	ADP
cblr-3040	865	22	both	both	DET
cblr-3040	865	23	sides	side	NOUN
cblr-3040	865	24	of	of	ADP
cblr-3040	865	25	this	this	DET
cblr-3040	865	26	continuing	continue	VERB
cblr-3040	865	27	debate	debate	NOUN
cblr-3040	865	28	,	,	PUNCT
cblr-3040	865	29	and	and	CCONJ
cblr-3040	865	30	the	the	DET
cblr-3040	865	31	fasb	fasb	NOUN
cblr-3040	865	32	may	may	AUX
cblr-3040	865	33	very	very	ADV
cblr-3040	865	34	well	well	ADV
cblr-3040	865	35	be	be	AUX
cblr-3040	865	36	stuck	stick	VERB
cblr-3040	865	37	in	in	ADP
cblr-3040	865	38	the	the	DET
cblr-3040	865	39	middle	middle	NOUN
cblr-3040	865	40	again	again	ADV
cblr-3040	865	41	-as	-as	SCONJ
cblr-3040	865	42	it	it	PRON
cblr-3040	865	43	was	be	AUX
cblr-3040	865	44	in	in	ADP
cblr-3040	865	45	1994.150	1994.150	NUM
cblr-3040	865	46	148	148	NUM
cblr-3040	865	47	s.	s.	NOUN
cblr-3040	865	48	2827	2827	NUM
cblr-3040	865	49	,	,	PUNCT
cblr-3040	865	50	107th	107th	ADJ
cblr-3040	865	51	cong	cong	NOUN
cblr-3040	865	52	.	.	PUNCT
cblr-3040	866	1	(	(	PUNCT
cblr-3040	866	2	2002	2002	NUM
cblr-3040	866	3	)	)	PUNCT
cblr-3040	866	4	(	(	PUNCT
cblr-3040	866	5	which	which	PRON
cblr-3040	866	6	would	would	AUX
cblr-3040	866	7	reduce	reduce	VERB
cblr-3040	866	8	or	or	CCONJ
cblr-3040	866	9	deny	deny	VERB
cblr-3040	866	10	the	the	DET
cblr-3040	866	11	income	income	NOUN
cblr-3040	866	12	tax	tax	NOUN
cblr-3040	866	13	deduction	deduction	NOUN
cblr-3040	866	14	to	to	ADP
cblr-3040	866	15	public	public	ADJ
cblr-3040	866	16	companies	company	NOUN
cblr-3040	866	17	relating	relate	VERB
cblr-3040	866	18	to	to	ADP
cblr-3040	866	19	exercises	exercise	NOUN
cblr-3040	866	20	of	of	ADP
cblr-3040	866	21	nonqualified	nonqualified	ADJ
cblr-3040	866	22	employee	employee	NOUN
cblr-3040	866	23	stock	stock	NOUN
cblr-3040	866	24	options	option	NOUN
cblr-3040	866	25	at	at	ADP
cblr-3040	866	26	a	a	DET
cblr-3040	866	27	bargain	bargain	NOUN
cblr-3040	866	28	in	in	ADP
cblr-3040	866	29	specified	specified	ADJ
cblr-3040	866	30	situations	situation	NOUN
cblr-3040	866	31	in	in	ADP
cblr-3040	866	32	which	which	PRON
cblr-3040	866	33	highly	highly	ADV
cblr-3040	866	34	compensated	compensate	VERB
cblr-3040	866	35	employees	employee	NOUN
cblr-3040	866	36	have	have	VERB
cblr-3040	866	37	in	in	ADP
cblr-3040	866	38	excess	excess	NOUN
cblr-3040	866	39	of	of	ADP
cblr-3040	866	40	50	50	NUM
cblr-3040	866	41	percent	percent	NOUN
cblr-3040	866	42	of	of	ADP
cblr-3040	866	43	the	the	DET
cblr-3040	866	44	rights	right	NOUN
cblr-3040	866	45	to	to	PART
cblr-3040	866	46	acquire	acquire	VERB
cblr-3040	866	47	shares	share	NOUN
cblr-3040	866	48	or	or	CCONJ
cblr-3040	866	49	where	where	SCONJ
cblr-3040	866	50	a	a	DET
cblr-3040	866	51	given	give	VERB
cblr-3040	866	52	highly	highly	ADV
cblr-3040	866	53	compensated	compensate	VERB
cblr-3040	866	54	employee	employee	NOUN
cblr-3040	866	55	has	have	VERB
cblr-3040	866	56	over	over	ADP
cblr-3040	866	57	5	5	NUM
cblr-3040	866	58	percent	percent	NOUN
cblr-3040	866	59	of	of	ADP
cblr-3040	866	60	such	such	ADJ
cblr-3040	866	61	rights	right	NOUN
cblr-3040	866	62	;	;	PUNCT
cblr-3040	866	63	and	and	CCONJ
cblr-3040	866	64	would	would	AUX
cblr-3040	866	65	also	also	ADV
cblr-3040	866	66	direct	direct	VERB
cblr-3040	866	67	the	the	DET
cblr-3040	866	68	sec	sec	PROPN
cblr-3040	866	69	to	to	PART
cblr-3040	866	70	issue	issue	VERB
cblr-3040	866	71	new	new	ADJ
cblr-3040	866	72	rules	rule	NOUN
cblr-3040	866	73	requiring	require	VERB
cblr-3040	866	74	informed	informed	ADJ
cblr-3040	866	75	shareholder	shareholder	NOUN
cblr-3040	866	76	approval	approval	NOUN
cblr-3040	866	77	of	of	ADP
cblr-3040	866	78	stock	stock	NOUN
cblr-3040	866	79	option	option	NOUN
cblr-3040	866	80	and	and	CCONJ
cblr-3040	866	81	other	other	ADJ
cblr-3040	866	82	equity	equity	NOUN
cblr-3040	866	83	compensation	compensation	NOUN
cblr-3040	866	84	plans	plan	NOUN
cblr-3040	866	85	and	and	CCONJ
cblr-3040	866	86	undertake	undertake	VERB
cblr-3040	866	87	a	a	DET
cblr-3040	866	88	study	study	NOUN
cblr-3040	866	89	on	on	ADP
cblr-3040	866	90	the	the	DET
cblr-3040	866	91	possible	possible	ADJ
cblr-3040	866	92	need	need	NOUN
cblr-3040	866	93	to	to	PART
cblr-3040	866	94	impose	impose	VERB
cblr-3040	866	95	new	new	ADJ
cblr-3040	866	96	holding	hold	VERB
cblr-3040	866	97	period	period	NOUN
cblr-3040	866	98	requirements	requirement	NOUN
cblr-3040	866	99	for	for	ADP
cblr-3040	866	100	stock	stock	NOUN
cblr-3040	866	101	held	hold	VERB
cblr-3040	866	102	by	by	ADP
cblr-3040	866	103	senior	senior	ADJ
cblr-3040	866	104	executives	executive	NOUN
cblr-3040	866	105	)	)	PUNCT
cblr-3040	866	106	.	.	PUNCT
cblr-3040	867	1	149	149	NUM
cblr-3040	867	2	see	see	VERB
cblr-3040	867	3	cong	cong	NOUN
cblr-3040	867	4	.	.	PUNCT
cblr-3040	868	1	rec	rec	PROPN
cblr-3040	868	2	.	.	PUNCT
cblr-3040	869	1	s6,625	s6,625	NOUN
cblr-3040	869	2	-	-	SYM
cblr-3040	869	3	32	32	NUM
cblr-3040	869	4	(	(	PUNCT
cblr-3040	869	5	daily	daily	PROPN
cblr-3040	869	6	ed	ed	NOUN
cblr-3040	869	7	.	.	PUNCT
cblr-3040	870	1	july	july	PROPN
cblr-3040	870	2	11	11	NUM
cblr-3040	870	3	,	,	PUNCT
cblr-3040	870	4	2002	2002	NUM
cblr-3040	870	5	)	)	PUNCT
cblr-3040	870	6	(	(	PUNCT
cblr-3040	870	7	containing	contain	VERB
cblr-3040	870	8	senate	senate	PROPN
cblr-3040	870	9	debate	debate	NOUN
cblr-3040	870	10	relating	relate	VERB
cblr-3040	870	11	to	to	ADP
cblr-3040	870	12	a	a	DET
cblr-3040	870	13	proposed	propose	VERB
cblr-3040	870	14	amendment	amendment	NOUN
cblr-3040	870	15	to	to	ADP
cblr-3040	870	16	the	the	DET
cblr-3040	870	17	senate	senate	PROPN
cblr-3040	870	18	version	version	NOUN
cblr-3040	870	19	of	of	ADP
cblr-3040	870	20	what	what	PRON
cblr-3040	870	21	eventually	eventually	ADV
cblr-3040	870	22	became	become	VERB
cblr-3040	870	23	the	the	DET
cblr-3040	870	24	sarbanes	sarbanes	PROPN
cblr-3040	870	25	-	-	PUNCT
cblr-3040	870	26	oxley	oxley	PROPN
cblr-3040	870	27	act	act	NOUN
cblr-3040	870	28	,	,	PUNCT
cblr-3040	870	29	which	which	DET
cblr-3040	870	30	amendment	amendment	NOUN
cblr-3040	870	31	would	would	AUX
cblr-3040	870	32	have	have	AUX
cblr-3040	870	33	called	call	VERB
cblr-3040	870	34	for	for	ADP
cblr-3040	870	35	the	the	DET
cblr-3040	870	36	recording	recording	NOUN
cblr-3040	870	37	in	in	ADP
cblr-3040	870	38	a	a	DET
cblr-3040	870	39	publicly	publicly	ADV
cblr-3040	870	40	-	-	PUNCT
cblr-3040	870	41	traded	trade	VERB
cblr-3040	870	42	corporation	corporation	NOUN
cblr-3040	870	43	's	's	PART
cblr-3040	870	44	income	income	NOUN
cblr-3040	870	45	statement	statement	NOUN
cblr-3040	870	46	of	of	ADP
cblr-3040	870	47	grants	grant	NOUN
cblr-3040	870	48	of	of	ADP
cblr-3040	870	49	stock	stock	NOUN
cblr-3040	870	50	options	option	NOUN
cblr-3040	870	51	to	to	ADP
cblr-3040	870	52	officers	officer	NOUN
cblr-3040	870	53	or	or	CCONJ
cblr-3040	870	54	employees	employee	NOUN
cblr-3040	870	55	;	;	PUNCT
cblr-3040	870	56	the	the	DET
cblr-3040	870	57	amendment	amendment	NOUN
cblr-3040	870	58	,	,	PUNCT
cblr-3040	870	59	on	on	ADP
cblr-3040	870	60	procedural	procedural	ADJ
cblr-3040	870	61	grounds	ground	NOUN
cblr-3040	870	62	was	be	AUX
cblr-3040	870	63	not	not	PART
cblr-3040	870	64	put	put	VERB
cblr-3040	870	65	to	to	ADP
cblr-3040	870	66	a	a	DET
cblr-3040	870	67	vote	vote	NOUN
cblr-3040	870	68	,	,	PUNCT
cblr-3040	870	69	prompting	prompt	VERB
cblr-3040	870	70	its	its	PRON
cblr-3040	870	71	sponsor	sponsor	NOUN
cblr-3040	870	72	,	,	PUNCT
cblr-3040	870	73	senator	senator	PROPN
cblr-3040	870	74	mccain	mccain	PROPN
cblr-3040	870	75	,	,	PUNCT
cblr-3040	870	76	to	to	PART
cblr-3040	870	77	claim	claim	VERB
cblr-3040	870	78	that	that	SCONJ
cblr-3040	870	79	the	the	DET
cblr-3040	870	80	purpose	purpose	NOUN
cblr-3040	870	81	of	of	ADP
cblr-3040	870	82	the	the	DET
cblr-3040	870	83	procedural	procedural	ADJ
cblr-3040	870	84	debate	debate	NOUN
cblr-3040	870	85	was	be	AUX
cblr-3040	870	86	"	"	PUNCT
cblr-3040	870	87	to	to	PART
cblr-3040	870	88	not	not	PART
cblr-3040	870	89	have	have	VERB
cblr-3040	870	90	a	a	DET
cblr-3040	870	91	vote	vote	NOUN
cblr-3040	870	92	on	on	ADP
cblr-3040	870	93	anything	anything	PRON
cblr-3040	870	94	that	that	PRON
cblr-3040	870	95	has	have	VERB
cblr-3040	870	96	to	to	PART
cblr-3040	870	97	do	do	VERB
cblr-3040	870	98	with	with	ADP
cblr-3040	870	99	stock	stock	NOUN
cblr-3040	870	100	options	option	NOUN
cblr-3040	870	101	"	"	PUNCT
cblr-3040	870	102	)	)	PUNCT
cblr-3040	870	103	.	.	PUNCT
cblr-3040	871	1	1	1	X
cblr-3040	871	2	.	.	PUNCT
cblr-3040	871	3	'	'	PUNCT
cblr-3040	872	1	in	in	ADP
cblr-3040	872	2	view	view	NOUN
cblr-3040	872	3	of	of	ADP
cblr-3040	872	4	the	the	DET
cblr-3040	872	5	recent	recent	ADJ
cblr-3040	872	6	iasb	iasb	ADJ
cblr-3040	872	7	action	action	NOUN
cblr-3040	872	8	to	to	PART
cblr-3040	872	9	require	require	VERB
cblr-3040	872	10	expensing	expensing	NOUN
cblr-3040	872	11	of	of	ADP
cblr-3040	872	12	employee	employee	NOUN
cblr-3040	872	13	stock	stock	NOUN
cblr-3040	872	14	option	option	NOUN
cblr-3040	872	15	costs	cost	NOUN
cblr-3040	872	16	,	,	PUNCT
cblr-3040	872	17	as	as	ADV
cblr-3040	872	18	well	well	ADV
cblr-3040	872	19	as	as	ADP
cblr-3040	872	20	the	the	DET
cblr-3040	872	21	decisions	decision	NOUN
cblr-3040	872	22	of	of	ADP
cblr-3040	872	23	some	some	DET
cblr-3040	872	24	major	major	ADJ
cblr-3040	872	25	u.s	u.s	PROPN
cblr-3040	872	26	.	.	PROPN
cblr-3040	872	27	companies	company	NOUN
cblr-3040	872	28	to	to	PART
cblr-3040	872	29	move	move	VERB
cblr-3040	872	30	to	to	ADP
cblr-3040	872	31	expensing	expense	VERB
cblr-3040	872	32	in	in	ADP
cblr-3040	872	33	the	the	DET
cblr-3040	872	34	income	income	NOUN
cblr-3040	872	35	statement	statement	NOUN
cblr-3040	872	36	,	,	PUNCT
cblr-3040	872	37	the	the	DET
cblr-3040	872	38	fasb	fasb	NOUN
cblr-3040	872	39	continues	continue	VERB
cblr-3040	872	40	to	to	PART
cblr-3040	872	41	revisit	revisit	VERB
cblr-3040	872	42	sfas	sfas	NOUN
cblr-3040	872	43	no	no	INTJ
cblr-3040	872	44	.	.	PROPN
cblr-3040	872	45	123	123	NUM
cblr-3040	872	46	in	in	ADP
cblr-3040	872	47	terms	term	NOUN
cblr-3040	872	48	of	of	ADP
cblr-3040	872	49	both	both	PRON
cblr-3040	872	50	adding	add	VERB
cblr-3040	872	51	new	new	ADJ
cblr-3040	872	52	transition	transition	NOUN
cblr-3040	872	53	rules	rule	NOUN
cblr-3040	872	54	for	for	ADP
cblr-3040	872	55	companies	company	NOUN
cblr-3040	872	56	who	who	PRON
cblr-3040	872	57	switch	switch	VERB
cblr-3040	872	58	from	from	ADP
cblr-3040	872	59	the	the	DET
cblr-3040	872	60	"	"	PUNCT
cblr-3040	872	61	intrinsic	intrinsic	ADJ
cblr-3040	872	62	value	value	NOUN
cblr-3040	872	63	"	"	PUNCT
cblr-3040	872	64	method	method	NOUN
cblr-3040	872	65	to	to	ADP
cblr-3040	872	66	the	the	DET
cblr-3040	872	67	"	"	PUNCT
cblr-3040	872	68	fair	fair	ADJ
cblr-3040	872	69	value	value	NOUN
cblr-3040	872	70	"	"	PUNCT
cblr-3040	872	71	method	method	NOUN
cblr-3040	872	72	and	and	CCONJ
cblr-3040	872	73	amending	amend	VERB
cblr-3040	872	74	the	the	DET
cblr-3040	872	75	disclosure	disclosure	NOUN
cblr-3040	872	76	requirements	requirement	NOUN
cblr-3040	872	77	for	for	ADP
cblr-3040	872	78	companies	company	NOUN
cblr-3040	872	79	providing	provide	VERB
cblr-3040	872	80	stock	stock	NOUN
cblr-3040	872	81	option	option	NOUN
cblr-3040	872	82	costs	cost	VERB
cblr-3040	872	83	information	information	NOUN
cblr-3040	872	84	in	in	ADP
cblr-3040	872	85	footnotes	footnote	NOUN
cblr-3040	872	86	to	to	PART
cblr-3040	872	87	require	require	VERB
cblr-3040	872	88	quarterly	quarterly	ADJ
cblr-3040	872	89	reporting	reporting	NOUN
cblr-3040	872	90	of	of	ADP
cblr-3040	872	91	pro	pro	ADJ
cblr-3040	872	92	forma	forma	NOUN
cblr-3040	872	93	effects	effect	NOUN
cblr-3040	872	94	of	of	ADP
cblr-3040	872	95	outstanding	outstanding	ADJ
cblr-3040	872	96	stock	stock	NOUN
cblr-3040	872	97	options	option	NOUN
cblr-3040	872	98	and	and	CCONJ
cblr-3040	872	99	related	related	ADJ
cblr-3040	872	100	information	information	NOUN
cblr-3040	872	101	,	,	PUNCT
cblr-3040	872	102	and	and	CCONJ
cblr-3040	872	103	reconsidering	reconsider	VERB
cblr-3040	872	104	the	the	DET
cblr-3040	872	105	possibility	possibility	NOUN
cblr-3040	872	106	of	of	ADP
cblr-3040	872	107	mandatory	mandatory	ADJ
cblr-3040	872	108	expensing	expensing	NOUN
cblr-3040	872	109	.	.	PUNCT
cblr-3040	873	1	see	see	VERB
cblr-3040	873	2	financial	financial	ADJ
cblr-3040	873	3	accounting	accounting	NOUN
cblr-3040	873	4	standards	standard	NOUN
cblr-3040	873	5	bd	bd	PROPN
cblr-3040	873	6	.	.	PROPN
cblr-3040	873	7	,	,	PUNCT
cblr-3040	873	8	amendment	amendment	NOUN
cblr-3040	873	9	of	of	ADP
cblr-3040	873	10	the	the	DET
cblr-3040	873	11	transition	transition	NOUN
cblr-3040	873	12	and	and	CCONJ
cblr-3040	873	13	disclosure	disclosure	NOUN
cblr-3040	873	14	provisions	provision	NOUN
cblr-3040	873	15	of	of	ADP
cblr-3040	873	16	statement	statement	NOUN
cblr-3040	873	17	123	123	NUM
cblr-3040	873	18	(	(	PUNCT
cblr-3040	873	19	project	project	NOUN
cblr-3040	873	20	update	update	NOUN
cblr-3040	873	21	dated	date	VERB
cblr-3040	873	22	jan	jan	PROPN
cblr-3040	873	23	.	.	PROPN
cblr-3040	873	24	3	3	NUM
cblr-3040	873	25	,	,	PUNCT
cblr-3040	873	26	2003	2003	NUM
cblr-3040	873	27	)	)	PUNCT
cblr-3040	873	28	,	,	PUNCT
cblr-3040	873	29	available	available	ADJ
cblr-3040	873	30	at	at	ADP
cblr-3040	873	31	http://www.fasb.org/project/amend_123.shtml	http://www.fasb.org/project/amend_123.shtml	PROPN
cblr-3040	873	32	(	(	PUNCT
cblr-3040	873	33	last	last	ADJ
cblr-3040	873	34	visited	visit	VERB
cblr-3040	873	35	jan	jan	PROPN
cblr-3040	873	36	.	.	PROPN
cblr-3040	873	37	27	27	NUM
cblr-3040	873	38	,	,	PUNCT
cblr-3040	873	39	2003	2003	NUM
cblr-3040	873	40	)	)	PUNCT
cblr-3040	873	41	;	;	PUNCT
cblr-3040	874	1	steve	steve	PROPN
cblr-3040	874	2	burkholder	burkholder	PROPN
cblr-3040	874	3	,	,	PUNCT
cblr-3040	874	4	fasb	fasb	PROPN
cblr-3040	874	5	votes	vote	NOUN
cblr-3040	874	6	to	to	PART
cblr-3040	874	7	start	start	VERB
cblr-3040	874	8	major	major	ADJ
cblr-3040	874	9	project	project	NOUN
cblr-3040	874	10	on	on	ADP
cblr-3040	874	11	accounting	account	VERB
cblr-3040	874	12	for	for	ADP
cblr-3040	874	13	stock	stock	NOUN
cblr-3040	874	14	compensation	compensation	NOUN
cblr-3040	874	15	,	,	PUNCT
cblr-3040	874	16	35	35	NUM
cblr-3040	874	17	sec	sec	PROPN
cblr-3040	874	18	.	.	PUNCT
cblr-3040	875	1	reg	reg	PROPN
cblr-3040	875	2	.	.	PROPN
cblr-3040	875	3	&	&	CCONJ
cblr-3040	875	4	l.	l.	PROPN
cblr-3040	875	5	rep	rep	PROPN
cblr-3040	875	6	.	.	PROPN
cblr-3040	876	1	463	463	NUM
cblr-3040	876	2	(	(	PUNCT
cblr-3040	876	3	mar	mar	PROPN
cblr-3040	876	4	.	.	PROPN
cblr-3040	876	5	17	17	NUM
cblr-3040	876	6	,	,	PUNCT
cblr-3040	876	7	2003	2003	NUM
cblr-3040	876	8	)	)	PUNCT
cblr-3040	876	9	(	(	PUNCT
cblr-3040	876	10	reporting	report	VERB
cblr-3040	876	11	on	on	ADP
cblr-3040	876	12	fasb	fasb	NOUN
cblr-3040	876	13	's	's	PART
cblr-3040	876	14	march	march	NOUN
cblr-3040	876	15	12	12	NUM
cblr-3040	876	16	,	,	PUNCT
cblr-3040	876	17	2003	2003	NUM
cblr-3040	876	18	announcement	announcement	NOUN
cblr-3040	876	19	to	to	PART
cblr-3040	876	20	revisit	revisit	VERB
cblr-3040	876	21	the	the	DET
cblr-3040	876	22	mandatory	mandatory	ADJ
cblr-3040	876	23	expensing	expensing	NOUN
cblr-3040	876	24	question	question	NOUN
cblr-3040	876	25	and	and	CCONJ
cblr-3040	876	26	noting	note	VERB
cblr-3040	876	27	the	the	DET
cblr-3040	876	28	existence	existence	NOUN
cblr-3040	876	29	of	of	ADP
cblr-3040	876	30	conflicting	conflicting	ADJ
cblr-3040	876	31	views	view	NOUN
cblr-3040	876	32	on	on	ADP
cblr-3040	876	33	such	such	ADJ
cblr-3040	876	34	action	action	NOUN
cblr-3040	876	35	by	by	ADP
cblr-3040	876	36	many	many	ADJ
cblr-3040	876	37	members	member	NOUN
cblr-3040	876	38	of	of	ADP
cblr-3040	876	39	congress	congress	PROPN
cblr-3040	876	40	)	)	PUNCT
cblr-3040	876	41	.	.	PUNCT
cblr-3040	877	1	[	[	X
cblr-3040	877	2	vol	vol	NOUN
cblr-3040	877	3	.	.	PUNCT
cblr-3040	877	4	2003	2003	NUM
cblr-3040	877	5	no	no	NOUN
cblr-3040	877	6	.	.	PUNCT
cblr-3040	878	1	1:35	1:35	NUM
cblr-3040	878	2	]	]	PUNCT
cblr-3040	878	3	stopping	stop	VERB
cblr-3040	878	4	enron	enron	PROPN
cblr-3040	878	5	end	end	NOUN
cblr-3040	878	6	-	-	PUNCT
cblr-3040	878	7	runs	run	NOUN
cblr-3040	878	8	and	and	CCONJ
cblr-3040	878	9	other	other	ADJ
cblr-3040	878	10	trick	trick	NOUN
cblr-3040	878	11	plays	play	VERB
cblr-3040	878	12	101	101	NUM
cblr-3040	878	13	one	one	NUM
cblr-3040	878	14	might	might	AUX
cblr-3040	878	15	argue	argue	VERB
cblr-3040	878	16	that	that	SCONJ
cblr-3040	878	17	proper	proper	ADJ
cblr-3040	878	18	resolution	resolution	NOUN
cblr-3040	878	19	of	of	ADP
cblr-3040	878	20	the	the	DET
cblr-3040	878	21	issue	issue	NOUN
cblr-3040	878	22	is	be	AUX
cblr-3040	878	23	"	"	PUNCT
cblr-3040	878	24	as	as	ADV
cblr-3040	878	25	simple	simple	ADJ
cblr-3040	878	26	as	as	ADP
cblr-3040	878	27	1	1	NUM
cblr-3040	878	28	-	-	SYM
cblr-3040	878	29	2	2	NUM
cblr-3040	878	30	-	-	SYM
cblr-3040	878	31	3	3	NUM
cblr-3040	878	32	,	,	PUNCT
cblr-3040	878	33	"	"	PUNCT
cblr-3040	878	34	since	since	SCONJ
cblr-3040	878	35	fasb	fasb	NOUN
cblr-3040	878	36	123	123	NUM
cblr-3040	878	37	does	do	VERB
cblr-3040	878	38	state	state	NOUN
cblr-3040	878	39	that	that	SCONJ
cblr-3040	878	40	if	if	SCONJ
cblr-3040	878	41	the	the	DET
cblr-3040	878	42	intrinsic	intrinsic	ADJ
cblr-3040	878	43	value	value	NOUN
cblr-3040	878	44	based	base	VERB
cblr-3040	878	45	method	method	NOUN
cblr-3040	878	46	is	be	AUX
cblr-3040	878	47	used	use	VERB
cblr-3040	878	48	the	the	DET
cblr-3040	878	49	company	company	NOUN
cblr-3040	878	50	must	must	AUX
cblr-3040	878	51	nevertheless	nevertheless	ADV
cblr-3040	878	52	include	include	VERB
cblr-3040	878	53	a	a	DET
cblr-3040	878	54	comparison	comparison	NOUN
cblr-3040	878	55	to	to	ADP
cblr-3040	878	56	the	the	DET
cblr-3040	878	57	fair	fair	ADJ
cblr-3040	878	58	value	value	NOUN
cblr-3040	878	59	method	method	NOUN
cblr-3040	878	60	and	and	CCONJ
cblr-3040	878	61	detailed	detailed	ADJ
cblr-3040	878	62	information	information	NOUN
cblr-3040	878	63	about	about	ADP
cblr-3040	878	64	the	the	DET
cblr-3040	878	65	company	company	NOUN
cblr-3040	878	66	's	's	PART
cblr-3040	878	67	accounting	accounting	NOUN
cblr-3040	878	68	for	for	ADP
cblr-3040	878	69	stock	stock	NOUN
cblr-3040	878	70	-	-	PUNCT
cblr-3040	878	71	based	base	VERB
cblr-3040	878	72	employee	employee	NOUN
cblr-3040	878	73	compensation	compensation	NOUN
cblr-3040	878	74	and	and	CCONJ
cblr-3040	878	75	that	that	DET
cblr-3040	878	76	accounting	accounting	NOUN
cblr-3040	878	77	's	's	PART
cblr-3040	878	78	effects	effect	NOUN
cblr-3040	878	79	on	on	ADP
cblr-3040	878	80	reported	report	VERB
cblr-3040	878	81	financial	financial	ADJ
cblr-3040	878	82	results	result	NOUN
cblr-3040	878	83	in	in	ADP
cblr-3040	878	84	pro	pro	ADJ
cblr-3040	878	85	forma	forma	NOUN
cblr-3040	878	86	footnote	footnote	NOUN
cblr-3040	878	87	disclosures	disclosure	NOUN
cblr-3040	878	88	.	.	PUNCT
cblr-3040	879	1	"	"	PUNCT
cblr-3040	879	2	'	'	PUNCT
cblr-3040	879	3	as	as	ADP
cblr-3040	879	4	in	in	ADP
cblr-3040	879	5	the	the	DET
cblr-3040	879	6	case	case	NOUN
cblr-3040	879	7	of	of	ADP
cblr-3040	879	8	similar	similar	ADJ
cblr-3040	879	9	arguments	argument	NOUN
cblr-3040	879	10	regarding	regard	VERB
cblr-3040	879	11	"	"	PUNCT
cblr-3040	879	12	footnote	footnote	NOUN
cblr-3040	879	13	disclosure	disclosure	NOUN
cblr-3040	879	14	"	"	PUNCT
cblr-3040	879	15	of	of	ADP
cblr-3040	879	16	synthetic	synthetic	ADJ
cblr-3040	879	17	lease	lease	NOUN
cblr-3040	879	18	obligations	obligation	NOUN
cblr-3040	879	19	,	,	PUNCT
cblr-3040	879	20	one	one	PRON
cblr-3040	879	21	must	must	AUX
cblr-3040	879	22	again	again	ADV
cblr-3040	879	23	question	question	VERB
cblr-3040	879	24	why	why	SCONJ
cblr-3040	879	25	various	various	ADJ
cblr-3040	879	26	industries	industry	NOUN
cblr-3040	879	27	continue	continue	VERB
cblr-3040	879	28	to	to	PART
cblr-3040	879	29	fight	fight	VERB
cblr-3040	879	30	with	with	ADP
cblr-3040	879	31	such	such	ADJ
cblr-3040	879	32	vehemence	vehemence	NOUN
cblr-3040	879	33	against	against	ADP
cblr-3040	879	34	proposals	proposal	NOUN
cblr-3040	879	35	to	to	PART
cblr-3040	879	36	require	require	VERB
cblr-3040	879	37	the	the	DET
cblr-3040	879	38	expensing	expensing	NOUN
cblr-3040	879	39	of	of	ADP
cblr-3040	879	40	stock	stock	NOUN
cblr-3040	879	41	-	-	PUNCT
cblr-3040	879	42	based	base	VERB
cblr-3040	879	43	compensation	compensation	NOUN
cblr-3040	879	44	if	if	SCONJ
cblr-3040	879	45	the	the	DET
cblr-3040	879	46	same	same	ADJ
cblr-3040	879	47	degree	degree	NOUN
cblr-3040	879	48	of	of	ADP
cblr-3040	879	49	transparency	transparency	NOUN
cblr-3040	879	50	is	be	AUX
cblr-3040	879	51	being	be	AUX
cblr-3040	879	52	provided	provide	VERB
cblr-3040	879	53	by	by	ADP
cblr-3040	879	54	virtue	virtue	NOUN
cblr-3040	879	55	of	of	ADP
cblr-3040	879	56	footnote	footnote	NOUN
cblr-3040	879	57	disclosure	disclosure	NOUN
cblr-3040	879	58	.	.	PUNCT
cblr-3040	880	1	the	the	DET
cblr-3040	880	2	obvious	obvious	ADJ
cblr-3040	880	3	answer	answer	NOUN
cblr-3040	880	4	is	be	AUX
cblr-3040	880	5	that	that	SCONJ
cblr-3040	880	6	the	the	DET
cblr-3040	880	7	footnotes	footnote	NOUN
cblr-3040	880	8	simply	simply	ADV
cblr-3040	880	9	do	do	AUX
cblr-3040	880	10	not	not	PART
cblr-3040	880	11	carry	carry	VERB
cblr-3040	880	12	as	as	ADV
cblr-3040	880	13	much	much	ADJ
cblr-3040	880	14	weight	weight	NOUN
cblr-3040	880	15	as	as	ADP
cblr-3040	880	16	the	the	DET
cblr-3040	880	17	actual	actual	ADJ
cblr-3040	880	18	numbers	number	NOUN
cblr-3040	880	19	in	in	ADP
cblr-3040	880	20	a	a	DET
cblr-3040	880	21	balance	balance	NOUN
cblr-3040	880	22	sheet	sheet	NOUN
cblr-3040	880	23	or	or	CCONJ
cblr-3040	880	24	income	income	NOUN
cblr-3040	880	25	statement	statement	NOUN
cblr-3040	880	26	-the	-the	DET
cblr-3040	880	27	numbers	number	NOUN
cblr-3040	880	28	on	on	ADP
cblr-3040	880	29	which	which	PRON
cblr-3040	880	30	various	various	ADJ
cblr-3040	880	31	computations	computation	NOUN
cblr-3040	880	32	and	and	CCONJ
cblr-3040	880	33	ratios	ratio	NOUN
cblr-3040	880	34	are	be	AUX
cblr-3040	880	35	often	often	ADV
cblr-3040	880	36	primarily	primarily	ADV
cblr-3040	880	37	based	base	VERB
cblr-3040	880	38	en	en	ADP
cblr-3040	880	39	route	route	NOUN
cblr-3040	880	40	to	to	ADP
cblr-3040	880	41	an	an	DET
cblr-3040	880	42	investor	investor	NOUN
cblr-3040	880	43	's	's	PART
cblr-3040	880	44	valuation	valuation	NOUN
cblr-3040	880	45	of	of	ADP
cblr-3040	880	46	a	a	DET
cblr-3040	880	47	company	company	NOUN
cblr-3040	880	48	.	.	PUNCT
cblr-3040	881	1	it	it	PRON
cblr-3040	881	2	turns	turn	VERB
cblr-3040	881	3	out	out	ADP
cblr-3040	881	4	that	that	SCONJ
cblr-3040	881	5	"	"	PUNCT
cblr-3040	881	6	burying	bury	VERB
cblr-3040	881	7	it	it	PRON
cblr-3040	881	8	in	in	ADP
cblr-3040	881	9	the	the	DET
cblr-3040	881	10	footnotes	footnote	NOUN
cblr-3040	881	11	"	"	PUNCT
cblr-3040	881	12	is	be	AUX
cblr-3040	881	13	,	,	PUNCT
cblr-3040	881	14	as	as	ADP
cblr-3040	881	15	a	a	DET
cblr-3040	881	16	practical	practical	ADJ
cblr-3040	881	17	matter	matter	NOUN
cblr-3040	881	18	,	,	PUNCT
cblr-3040	881	19	a	a	DET
cblr-3040	881	20	successful	successful	ADJ
cblr-3040	881	21	way	way	NOUN
cblr-3040	881	22	to	to	PART
cblr-3040	881	23	camouflage	camouflage	VERB
cblr-3040	881	24	debts	debt	NOUN
cblr-3040	881	25	and	and	CCONJ
cblr-3040	881	26	costs	cost	NOUN
cblr-3040	881	27	,	,	PUNCT
cblr-3040	881	28	even	even	ADV
cblr-3040	881	29	though	though	SCONJ
cblr-3040	881	30	some	some	PRON
cblr-3040	881	31	might	might	AUX
cblr-3040	881	32	argue	argue	VERB
cblr-3040	881	33	that	that	SCONJ
cblr-3040	881	34	the	the	DET
cblr-3040	881	35	information	information	NOUN
cblr-3040	881	36	needed	need	VERB
cblr-3040	881	37	to	to	PART
cblr-3040	881	38	get	get	VERB
cblr-3040	881	39	a	a	DET
cblr-3040	881	40	true	true	ADJ
cblr-3040	881	41	picture	picture	NOUN
cblr-3040	881	42	of	of	ADP
cblr-3040	881	43	the	the	DET
cblr-3040	881	44	probable	probable	ADJ
cblr-3040	881	45	financial	financial	ADJ
cblr-3040	881	46	effects	effect	NOUN
cblr-3040	881	47	of	of	ADP
cblr-3040	881	48	the	the	DET
cblr-3040	881	49	compensation	compensation	NOUN
cblr-3040	881	50	is	be	AUX
cblr-3040	881	51	discernible	discernible	ADJ
cblr-3040	881	52	from	from	ADP
cblr-3040	881	53	the	the	DET
cblr-3040	881	54	footnotes	footnote	NOUN
cblr-3040	881	55	.	.	PUNCT
cblr-3040	882	1	'52	'52	NUM
cblr-3040	882	2	this	this	DET
cblr-3040	882	3	circumstance	circumstance	NOUN
cblr-3040	882	4	was	be	AUX
cblr-3040	882	5	151	151	NUM
cblr-3040	882	6	see	see	VERB
cblr-3040	882	7	corporate	corporate	ADJ
cblr-3040	882	8	governance	governance	NOUN
cblr-3040	882	9	and	and	CCONJ
cblr-3040	882	10	executive	executive	NOUN
cblr-3040	882	11	compensation	compensation	NOUN
cblr-3040	882	12	hearing	hearing	NOUN
cblr-3040	882	13	before	before	ADP
cblr-3040	882	14	the	the	DET
cblr-3040	882	15	s.	s.	PROPN
cblr-3040	882	16	comm	comm	NOUN
cblr-3040	882	17	.	.	PUNCT
cblr-3040	883	1	on	on	ADP
cblr-3040	883	2	fin	fin	PROPN
cblr-3040	883	3	.	.	PUNCT
cblr-3040	883	4	,	,	PUNCT
cblr-3040	883	5	107th	107th	PROPN
cblr-3040	883	6	cong	cong	NOUN
cblr-3040	883	7	.	.	PUNCT
cblr-3040	884	1	(	(	PUNCT
cblr-3040	884	2	2002	2002	NUM
cblr-3040	884	3	)	)	PUNCT
cblr-3040	884	4	(	(	PUNCT
cblr-3040	884	5	written	write	VERB
cblr-3040	884	6	testimony	testimony	NOUN
cblr-3040	884	7	of	of	ADP
cblr-3040	884	8	mark	mark	PROPN
cblr-3040	884	9	g.	g.	PROPN
cblr-3040	884	10	heesen	heesen	PROPN
cblr-3040	884	11	,	,	PUNCT
cblr-3040	884	12	president	president	NOUN
cblr-3040	884	13	,	,	PUNCT
cblr-3040	884	14	national	national	ADJ
cblr-3040	884	15	venture	venture	PROPN
cblr-3040	884	16	capital	capital	PROPN
cblr-3040	884	17	association	association	PROPN
cblr-3040	884	18	)	)	PUNCT
cblr-3040	884	19	(	(	PUNCT
cblr-3040	884	20	noting	note	VERB
cblr-3040	884	21	that	that	SCONJ
cblr-3040	884	22	at	at	ADV
cblr-3040	884	23	least	least	ADJ
cblr-3040	884	24	extensive	extensive	ADJ
cblr-3040	884	25	footnote	footnote	NOUN
cblr-3040	884	26	disclosures	disclosure	NOUN
cblr-3040	884	27	are	be	AUX
cblr-3040	884	28	required	require	VERB
cblr-3040	884	29	and	and	CCONJ
cblr-3040	884	30	arguing	argue	VERB
cblr-3040	884	31	that	that	SCONJ
cblr-3040	884	32	"	"	PUNCT
cblr-3040	884	33	regardless	regardless	ADV
cblr-3040	884	34	of	of	ADP
cblr-3040	884	35	whether	whether	SCONJ
cblr-3040	884	36	a	a	DET
cblr-3040	884	37	fair	fair	ADJ
cblr-3040	884	38	value	value	NOUN
cblr-3040	884	39	expense	expense	NOUN
cblr-3040	884	40	is	be	AUX
cblr-3040	884	41	recorded	record	VERB
cblr-3040	884	42	,	,	PUNCT
cblr-3040	884	43	and	and	CCONJ
cblr-3040	884	44	regardless	regardless	ADV
cblr-3040	884	45	of	of	ADP
cblr-3040	884	46	whether	whether	SCONJ
cblr-3040	884	47	the	the	DET
cblr-3040	884	48	company	company	NOUN
cblr-3040	884	49	or	or	CCONJ
cblr-3040	884	50	its	its	PRON
cblr-3040	884	51	investors	investor	NOUN
cblr-3040	884	52	see	see	VERB
cblr-3040	884	53	the	the	DET
cblr-3040	884	54	grant	grant	NOUN
cblr-3040	884	55	of	of	ADP
cblr-3040	884	56	options	option	NOUN
cblr-3040	884	57	as	as	ADP
cblr-3040	884	58	a	a	DET
cblr-3040	884	59	cost	cost	NOUN
cblr-3040	884	60	to	to	ADP
cblr-3040	884	61	the	the	DET
cblr-3040	884	62	company	company	NOUN
cblr-3040	884	63	,	,	PUNCT
cblr-3040	884	64	anyone	anyone	PRON
cblr-3040	884	65	who	who	PRON
cblr-3040	884	66	wants	want	VERB
cblr-3040	884	67	to	to	PART
cblr-3040	884	68	consider	consider	VERB
cblr-3040	884	69	this	this	DET
cblr-3040	884	70	information	information	NOUN
cblr-3040	884	71	in	in	ADP
cblr-3040	884	72	analyzing	analyze	VERB
cblr-3040	884	73	the	the	DET
cblr-3040	884	74	financial	financial	ADJ
cblr-3040	884	75	report	report	NOUN
cblr-3040	884	76	of	of	ADP
cblr-3040	884	77	the	the	DET
cblr-3040	884	78	company	company	NOUN
cblr-3040	884	79	has	have	VERB
cblr-3040	884	80	it	it	PRON
cblr-3040	884	81	fully	fully	ADV
cblr-3040	884	82	available	available	ADJ
cblr-3040	884	83	on	on	ADP
cblr-3040	884	84	an	an	DET
cblr-3040	884	85	annual	annual	ADJ
cblr-3040	884	86	basis	basis	NOUN
cblr-3040	884	87	"	"	PUNCT
cblr-3040	884	88	)	)	PUNCT
cblr-3040	884	89	,	,	PUNCT
cblr-3040	884	90	at	at	ADP
cblr-3040	884	91	http://www.senate.gov/-finance/hearings/testimony	http://www.senate.gov/-finance/hearings/testimony	PROPN
cblr-3040	884	92	/041802mhtest.pdf	/041802mhtest.pdf	PROPN
cblr-3040	884	93	;	;	PUNCT
cblr-3040	884	94	sfas	sfas	NOUN
cblr-3040	884	95	no	no	INTJ
cblr-3040	884	96	.	.	PROPN
cblr-3040	884	97	123	123	NUM
cblr-3040	884	98	,	,	PUNCT
cblr-3040	884	99	supra	supra	NOUN
cblr-3040	884	100	note	note	NOUN
cblr-3040	884	101	6	6	NUM
cblr-3040	885	1	.	.	NOUN
cblr-3040	885	2	152	152	NUM
cblr-3040	886	1	this	this	DET
cblr-3040	886	2	realistic	realistic	ADJ
cblr-3040	886	3	observation	observation	NOUN
cblr-3040	886	4	is	be	AUX
cblr-3040	886	5	arguably	arguably	ADV
cblr-3040	886	6	supported	support	VERB
cblr-3040	886	7	in	in	ADP
cblr-3040	886	8	fsas	fsa	NOUN
cblr-3040	886	9	no	no	NOUN
cblr-3040	886	10	.	.	PROPN
cblr-3040	886	11	123	123	NUM
cblr-3040	886	12	itself	itself	PRON
cblr-3040	886	13	,	,	PUNCT
cblr-3040	886	14	which	which	PRON
cblr-3040	886	15	as	as	ADP
cblr-3040	886	16	recently	recently	ADV
cblr-3040	886	17	noted	note	VERB
cblr-3040	886	18	in	in	ADP
cblr-3040	886	19	testimony	testimony	NOUN
cblr-3040	886	20	before	before	SCONJ
cblr-3040	886	21	the	the	DET
cblr-3040	886	22	senate	senate	PROPN
cblr-3040	886	23	finance	finance	PROPN
cblr-3040	886	24	committee	committee	PROPN
cblr-3040	886	25	by	by	ADP
cblr-3040	886	26	john	john	PROPN
cblr-3040	886	27	h.	h.	PROPN
cblr-3040	886	28	biggs	biggs	PROPN
cblr-3040	886	29	,	,	PUNCT
cblr-3040	886	30	the	the	DET
cblr-3040	886	31	chairman	chairman	NOUN
cblr-3040	886	32	of	of	ADP
cblr-3040	886	33	tiaa	tiaa	NOUN
cblr-3040	886	34	-	-	PUNCT
cblr-3040	886	35	cref	cref	NOUN
cblr-3040	886	36	,	,	PUNCT
cblr-3040	886	37	widely	widely	ADV
cblr-3040	886	38	regarded	regard	VERB
cblr-3040	886	39	as	as	ADP
cblr-3040	886	40	one	one	NUM
cblr-3040	886	41	of	of	ADP
cblr-3040	886	42	the	the	DET
cblr-3040	886	43	nation	nation	NOUN
cblr-3040	886	44	's	's	PART
cblr-3040	886	45	largest	large	ADJ
cblr-3040	886	46	and	and	CCONJ
cblr-3040	886	47	most	most	ADV
cblr-3040	886	48	sophisticated	sophisticated	ADJ
cblr-3040	886	49	institutional	institutional	ADJ
cblr-3040	886	50	investors	investor	NOUN
cblr-3040	886	51	,	,	PUNCT
cblr-3040	886	52	states	state	VERB
cblr-3040	886	53	:	:	PUNCT
cblr-3040	886	54	"	"	PUNCT
cblr-3040	886	55	the	the	DET
cblr-3040	886	56	board	board	NOUN
cblr-3040	886	57	chose	choose	VERB
cblr-3040	886	58	a	a	DET
cblr-3040	886	59	disclosure	disclosure	NOUN
cblr-3040	886	60	-	-	PUNCT
cblr-3040	886	61	based	base	VERB
cblr-3040	886	62	solution	solution	NOUN
cblr-3040	886	63	for	for	ADP
cblr-3040	886	64	stockbased	stockbase	VERB
cblr-3040	886	65	employee	employee	NOUN
cblr-3040	886	66	compensation	compensation	NOUN
cblr-3040	886	67	to	to	PART
cblr-3040	886	68	bring	bring	VERB
cblr-3040	886	69	closure	closure	NOUN
cblr-3040	886	70	to	to	ADP
cblr-3040	886	71	the	the	DET
cblr-3040	886	72	divisive	divisive	ADJ
cblr-3040	886	73	debate	debate	NOUN
cblr-3040	886	74	on	on	ADP
cblr-3040	886	75	this	this	DET
cblr-3040	886	76	issue	issue	NOUN
cblr-3040	886	77	-not	-not	PUNCT
cblr-3040	886	78	because	because	SCONJ
cblr-3040	886	79	it	it	PRON
cblr-3040	886	80	believes	believe	VERB
cblr-3040	886	81	that	that	SCONJ
cblr-3040	886	82	solution	solution	NOUN
cblr-3040	886	83	is	be	AUX
cblr-3040	886	84	the	the	DET
cblr-3040	886	85	best	good	ADJ
cblr-3040	886	86	way	way	NOUN
cblr-3040	886	87	to	to	PART
cblr-3040	886	88	improve	improve	VERB
cblr-3040	886	89	columbia	columbia	PROPN
cblr-3040	886	90	business	business	PROPN
cblr-3040	886	91	la	la	PROPN
cblr-3040	886	92	w	w	PROPN
cblr-3040	886	93	review	review	PROPN
cblr-3040	886	94	undoubtedly	undoubtedly	ADV
cblr-3040	886	95	recognized	recognize	VERB
cblr-3040	886	96	by	by	ADP
cblr-3040	886	97	the	the	DET
cblr-3040	886	98	iasb	iasb	NOUN
cblr-3040	886	99	,	,	PUNCT
cblr-3040	886	100	which	which	PRON
cblr-3040	886	101	in	in	ADP
cblr-3040	886	102	announcing	announce	VERB
cblr-3040	886	103	its	its	PRON
cblr-3040	886	104	recent	recent	ADJ
cblr-3040	886	105	decision	decision	NOUN
cblr-3040	886	106	to	to	PART
cblr-3040	886	107	require	require	VERB
cblr-3040	886	108	expensing	expense	VERB
cblr-3040	886	109	under	under	ADP
cblr-3040	886	110	a	a	DET
cblr-3040	886	111	fair	fair	ADJ
cblr-3040	886	112	value	value	NOUN
cblr-3040	886	113	approach	approach	NOUN
cblr-3040	886	114	of	of	ADP
cblr-3040	886	115	"	"	PUNCT
cblr-3040	886	116	all	all	DET
cblr-3040	886	117	types	type	NOUN
cblr-3040	886	118	of	of	ADP
cblr-3040	886	119	employee	employee	NOUN
cblr-3040	886	120	share	share	NOUN
cblr-3040	886	121	-	-	PUNCT
cblr-3040	886	122	based	base	VERB
cblr-3040	886	123	payment	payment	NOUN
cblr-3040	886	124	,	,	PUNCT
cblr-3040	886	125	"	"	PUNCT
cblr-3040	886	126	explicitly	explicitly	ADV
cblr-3040	886	127	declined	decline	VERB
cblr-3040	886	128	to	to	PART
cblr-3040	886	129	"	"	PUNCT
cblr-3040	886	130	follow	follow	VERB
cblr-3040	886	131	the	the	DET
cblr-3040	886	132	same	same	ADJ
cblr-3040	886	133	approach	approach	NOUN
cblr-3040	886	134	as	as	ADP
cblr-3040	886	135	[	[	X
cblr-3040	886	136	united	united	ADJ
cblr-3040	886	137	states	states	PROPN
cblr-3040	886	138	]	]	PUNCT
cblr-3040	886	139	accounting	accounting	NOUN
cblr-3040	886	140	requirements	requirement	NOUN
cblr-3040	886	141	"	"	PUNCT
cblr-3040	886	142	and	and	CCONJ
cblr-3040	886	143	concluded	conclude	VERB
cblr-3040	886	144	:	:	PUNCT
cblr-3040	886	145	"	"	PUNCT
cblr-3040	886	146	in	in	ADP
cblr-3040	886	147	other	other	ADJ
cblr-3040	886	148	words	word	NOUN
cblr-3040	886	149	,	,	PUNCT
cblr-3040	886	150	entities	entity	NOUN
cblr-3040	886	151	should	should	AUX
cblr-3040	886	152	not	not	PART
cblr-3040	886	153	be	be	AUX
cblr-3040	886	154	permitted	permit	VERB
cblr-3040	886	155	a	a	DET
cblr-3040	886	156	choice	choice	NOUN
cblr-3040	886	157	between	between	ADP
cblr-3040	886	158	a	a	DET
cblr-3040	886	159	fair	fair	ADJ
cblr-3040	886	160	value	value	NOUN
cblr-3040	886	161	measurement	measurement	NOUN
cblr-3040	886	162	method	method	NOUN
cblr-3040	886	163	and	and	CCONJ
cblr-3040	886	164	an	an	DET
cblr-3040	886	165	intrinsic	intrinsic	ADJ
cblr-3040	886	166	value	value	NOUN
cblr-3040	886	167	measurement	measurement	NOUN
cblr-3040	886	168	method	method	NOUN
cblr-3040	886	169	,	,	PUNCT
cblr-3040	886	170	and	and	CCONJ
cblr-3040	886	171	should	should	AUX
cblr-3040	886	172	not	not	PART
cblr-3040	886	173	be	be	AUX
cblr-3040	886	174	permitted	permit	VERB
cblr-3040	886	175	a	a	DET
cblr-3040	886	176	choice	choice	NOUN
cblr-3040	886	177	between	between	ADP
cblr-3040	886	178	recognition	recognition	NOUN
cblr-3040	886	179	and	and	CCONJ
cblr-3040	886	180	disclosure	disclosure	NOUN
cblr-3040	886	181	of	of	ADP
cblr-3040	886	182	expenses	expense	NOUN
cblr-3040	886	183	arising	arise	VERB
cblr-3040	886	184	from	from	ADP
cblr-3040	886	185	employee	employee	NOUN
cblr-3040	886	186	share	share	NOUN
cblr-3040	886	187	-	-	PUNCT
cblr-3040	886	188	based	base	VERB
cblr-3040	886	189	payment	payment	NOUN
cblr-3040	886	190	transactions	transaction	NOUN
cblr-3040	886	191	.	.	PUNCT
cblr-3040	887	1	153	153	NUM
cblr-3040	887	2	notably	notably	ADV
cblr-3040	887	3	,	,	PUNCT
cblr-3040	887	4	while	while	SCONJ
cblr-3040	887	5	the	the	DET
cblr-3040	887	6	iasb	iasb	NOUN
cblr-3040	887	7	was	be	AUX
cblr-3040	887	8	considering	consider	VERB
cblr-3040	887	9	this	this	DET
cblr-3040	887	10	accounting	accounting	NOUN
cblr-3040	887	11	issue	issue	NOUN
cblr-3040	887	12	,	,	PUNCT
cblr-3040	887	13	that	that	PRON
cblr-3040	887	14	board	board	NOUN
cblr-3040	887	15	's	's	PART
cblr-3040	887	16	very	very	ADJ
cblr-3040	887	17	existence	existence	NOUN
cblr-3040	887	18	was	be	AUX
cblr-3040	887	19	being	be	AUX
cblr-3040	887	20	threatened	threaten	VERB
cblr-3040	887	21	in	in	ADP
cblr-3040	887	22	much	much	ADV
cblr-3040	887	23	the	the	DET
cblr-3040	887	24	same	same	ADJ
cblr-3040	887	25	manner	manner	NOUN
cblr-3040	887	26	as	as	SCONJ
cblr-3040	887	27	was	be	AUX
cblr-3040	887	28	the	the	DET
cblr-3040	887	29	continued	continue	VERB
cblr-3040	887	30	viability	viability	NOUN
cblr-3040	887	31	of	of	ADP
cblr-3040	887	32	the	the	DET
cblr-3040	887	33	fasb	fasb	NOUN
cblr-3040	887	34	when	when	SCONJ
cblr-3040	887	35	it	it	PRON
cblr-3040	887	36	advocated	advocate	VERB
cblr-3040	887	37	the	the	DET
cblr-3040	887	38	expensing	expensing	NOUN
cblr-3040	887	39	of	of	ADP
cblr-3040	887	40	employee	employee	NOUN
cblr-3040	887	41	stock	stock	NOUN
cblr-3040	887	42	option	option	NOUN
cblr-3040	887	43	costs	cost	NOUN
cblr-3040	887	44	in	in	ADP
cblr-3040	887	45	the	the	DET
cblr-3040	887	46	early	early	ADJ
cblr-3040	887	47	1990s	1990	NOUN
cblr-3040	887	48	.	.	PUNCT
cblr-3040	888	1	1	1	NUM
cblr-3040	888	2	4	4	NUM
cblr-3040	888	3	what	what	PRON
cblr-3040	888	4	,	,	PUNCT
cblr-3040	888	5	then	then	ADV
cblr-3040	888	6	,	,	PUNCT
cblr-3040	888	7	would	would	AUX
cblr-3040	888	8	happen	happen	VERB
cblr-3040	888	9	if	if	SCONJ
cblr-3040	888	10	mandatory	mandatory	ADJ
cblr-3040	888	11	income	income	NOUN
cblr-3040	888	12	statement	statement	NOUN
cblr-3040	888	13	expensing	expense	VERB
cblr-3040	888	14	of	of	ADP
cblr-3040	888	15	stock	stock	NOUN
cblr-3040	888	16	option	option	NOUN
cblr-3040	888	17	compensation	compensation	NOUN
cblr-3040	888	18	became	become	VERB
cblr-3040	888	19	the	the	DET
cblr-3040	888	20	rule	rule	NOUN
cblr-3040	888	21	in	in	ADP
cblr-3040	888	22	the	the	DET
cblr-3040	888	23	united	united	PROPN
cblr-3040	888	24	states	states	PROPN
cblr-3040	888	25	?	?	PUNCT
cblr-3040	889	1	one	one	NUM
cblr-3040	889	2	prominent	prominent	ADJ
cblr-3040	889	3	industry	industry	NOUN
cblr-3040	889	4	group	group	NOUN
cblr-3040	889	5	,	,	PUNCT
cblr-3040	889	6	arguing	argue	VERB
cblr-3040	889	7	against	against	ADP
cblr-3040	889	8	mandatory	mandatory	ADJ
cblr-3040	889	9	expensing	expensing	NOUN
cblr-3040	889	10	,	,	PUNCT
cblr-3040	889	11	posited	posit	VERB
cblr-3040	889	12	that	that	SCONJ
cblr-3040	889	13	"	"	PUNCT
cblr-3040	889	14	the	the	DET
cblr-3040	889	15	forced	force	VERB
cblr-3040	889	16	deduction	deduction	NOUN
cblr-3040	889	17	of	of	ADP
cblr-3040	889	18	option	option	NOUN
cblr-3040	889	19	fair	fair	ADJ
cblr-3040	889	20	values	value	NOUN
cblr-3040	889	21	will	will	AUX
cblr-3040	889	22	decrease	decrease	VERB
cblr-3040	889	23	financial	financial	ADJ
cblr-3040	889	24	earnings	earning	NOUN
cblr-3040	889	25	,	,	PUNCT
cblr-3040	889	26	depressing	depress	VERB
cblr-3040	889	27	stock	stock	NOUN
cblr-3040	889	28	prices	price	NOUN
cblr-3040	889	29	,	,	PUNCT
cblr-3040	889	30	and	and	CCONJ
cblr-3040	889	31	hinder	hinder	VERB
cblr-3040	889	32	the	the	DET
cblr-3040	889	33	ability	ability	NOUN
cblr-3040	889	34	of	of	ADP
cblr-3040	889	35	companies	company	NOUN
cblr-3040	889	36	in	in	ADP
cblr-3040	889	37	the	the	DET
cblr-3040	889	38	high	high	ADJ
cblr-3040	889	39	-	-	PUNCT
cblr-3040	889	40	tech	tech	NOUN
cblr-3040	889	41	industry	industry	NOUN
cblr-3040	889	42	to	to	PART
cblr-3040	889	43	attract	attract	VERB
cblr-3040	889	44	new	new	ADJ
cblr-3040	889	45	capital	capital	NOUN
cblr-3040	889	46	.	.	PUNCT
cblr-3040	889	47	"	"	PUNCT
cblr-3040	890	1	'	'	PUNCT
cblr-3040	890	2	155	155	NUM
cblr-3040	890	3	another	another	DET
cblr-3040	890	4	argument	argument	NOUN
cblr-3040	890	5	advanced	advance	VERB
cblr-3040	890	6	by	by	ADP
cblr-3040	890	7	opponents	opponent	NOUN
cblr-3040	890	8	of	of	ADP
cblr-3040	890	9	mandatory	mandatory	ADJ
cblr-3040	890	10	expensing	expensing	NOUN
cblr-3040	890	11	of	of	ADP
cblr-3040	890	12	stock	stock	NOUN
cblr-3040	890	13	option	option	NOUN
cblr-3040	890	14	compensation	compensation	NOUN
cblr-3040	890	15	is	be	AUX
cblr-3040	890	16	that	that	SCONJ
cblr-3040	890	17	this	this	DET
cblr-3040	890	18	form	form	NOUN
cblr-3040	890	19	of	of	ADP
cblr-3040	890	20	compensation	compensation	NOUN
cblr-3040	890	21	is	be	AUX
cblr-3040	890	22	good	good	ADJ
cblr-3040	890	23	for	for	ADP
cblr-3040	890	24	employees	employee	NOUN
cblr-3040	890	25	and	and	CCONJ
cblr-3040	890	26	financial	financial	ADJ
cblr-3040	890	27	accounting	accounting	NOUN
cblr-3040	890	28	and	and	CCONJ
cblr-3040	890	29	reporting	reporting	NOUN
cblr-3040	890	30	.	.	PUNCT
cblr-3040	890	31	"	"	PUNCT
cblr-3040	891	1	mr	mr	PROPN
cblr-3040	891	2	.	.	PROPN
cblr-3040	891	3	biggs	biggs	PROPN
cblr-3040	891	4	went	go	VERB
cblr-3040	891	5	on	on	ADP
cblr-3040	891	6	to	to	PART
cblr-3040	891	7	conclude	conclude	VERB
cblr-3040	891	8	:	:	PUNCT
cblr-3040	891	9	"	"	PUNCT
cblr-3040	891	10	in	in	ADP
cblr-3040	891	11	other	other	ADJ
cblr-3040	891	12	words	word	NOUN
cblr-3040	891	13	,	,	PUNCT
cblr-3040	891	14	disclosure	disclosure	NOUN
cblr-3040	891	15	in	in	ADP
cblr-3040	891	16	footnotes	footnote	NOUN
cblr-3040	891	17	is	be	AUX
cblr-3040	891	18	inappropriate	inappropriate	ADJ
cblr-3040	891	19	reporting	reporting	NOUN
cblr-3040	891	20	to	to	ADP
cblr-3040	891	21	shareholders	shareholder	NOUN
cblr-3040	891	22	of	of	ADP
cblr-3040	891	23	the	the	DET
cblr-3040	891	24	costs	cost	NOUN
cblr-3040	891	25	of	of	ADP
cblr-3040	891	26	operations	operation	NOUN
cblr-3040	891	27	.	.	PUNCT
cblr-3040	891	28	"	"	PUNCT
cblr-3040	892	1	corporate	corporate	ADJ
cblr-3040	892	2	governance	governance	NOUN
cblr-3040	892	3	and	and	CCONJ
cblr-3040	892	4	executive	executive	NOUN
cblr-3040	892	5	compensation	compensation	NOUN
cblr-3040	892	6	(	(	PUNCT
cblr-3040	892	7	written	write	VERB
cblr-3040	892	8	testimony	testimony	NOUN
cblr-3040	892	9	of	of	ADP
cblr-3040	892	10	john	john	PROPN
cblr-3040	892	11	h.	h.	PROPN
cblr-3040	892	12	biggs	biggs	PROPN
cblr-3040	892	13	)	)	PUNCT
cblr-3040	892	14	,	,	PUNCT
cblr-3040	892	15	supra	supra	PROPN
cblr-3040	892	16	note	note	VERB
cblr-3040	892	17	6	6	NUM
cblr-3040	892	18	.	.	SYM
cblr-3040	892	19	153	153	NUM
cblr-3040	892	20	iasb	iasb	ADJ
cblr-3040	892	21	july	july	PROPN
cblr-3040	892	22	2002	2002	NUM
cblr-3040	892	23	board	board	NOUN
cblr-3040	892	24	decision	decision	NOUN
cblr-3040	892	25	,	,	PUNCT
cblr-3040	892	26	supra	supra	PROPN
cblr-3040	892	27	note	note	NOUN
cblr-3040	892	28	135	135	NUM
cblr-3040	892	29	.	.	PUNCT
cblr-3040	892	30	...	...	PUNCT
cblr-3040	893	1	in	in	ADP
cblr-3040	893	2	commenting	comment	VERB
cblr-3040	893	3	on	on	ADP
cblr-3040	893	4	the	the	DET
cblr-3040	893	5	iasb	iasb	NOUN
cblr-3040	893	6	's	's	PART
cblr-3040	893	7	consideration	consideration	NOUN
cblr-3040	893	8	of	of	ADP
cblr-3040	893	9	a	a	DET
cblr-3040	893	10	rule	rule	NOUN
cblr-3040	893	11	to	to	PART
cblr-3040	893	12	require	require	VERB
cblr-3040	893	13	expensing	expense	VERB
cblr-3040	893	14	of	of	ADP
cblr-3040	893	15	stock	stock	NOUN
cblr-3040	893	16	options	option	NOUN
cblr-3040	893	17	,	,	PUNCT
cblr-3040	893	18	philip	philip	PROPN
cblr-3040	893	19	ameen	ameen	PROPN
cblr-3040	893	20	,	,	PUNCT
cblr-3040	893	21	the	the	DET
cblr-3040	893	22	chairman	chairman	NOUN
cblr-3040	893	23	of	of	ADP
cblr-3040	893	24	the	the	DET
cblr-3040	893	25	committee	committee	NOUN
cblr-3040	893	26	on	on	ADP
cblr-3040	893	27	corporate	corporate	ADJ
cblr-3040	893	28	reporting	reporting	NOUN
cblr-3040	893	29	of	of	ADP
cblr-3040	893	30	financial	financial	ADJ
cblr-3040	893	31	executives	executive	NOUN
cblr-3040	893	32	international	international	ADJ
cblr-3040	893	33	,	,	PUNCT
cblr-3040	893	34	has	have	AUX
cblr-3040	893	35	said	say	VERB
cblr-3040	893	36	,	,	PUNCT
cblr-3040	893	37	"	"	PUNCT
cblr-3040	893	38	this	this	DET
cblr-3040	893	39	adverse	adverse	ADJ
cblr-3040	893	40	outcome	outcome	NOUN
cblr-3040	893	41	,	,	PUNCT
cblr-3040	893	42	if	if	SCONJ
cblr-3040	893	43	sustained	sustain	VERB
cblr-3040	893	44	,	,	PUNCT
cblr-3040	893	45	will	will	AUX
cblr-3040	893	46	portend	portend	VERB
cblr-3040	893	47	a	a	DET
cblr-3040	893	48	quick	quick	ADJ
cblr-3040	893	49	erosion	erosion	NOUN
cblr-3040	893	50	of	of	ADP
cblr-3040	893	51	corporate	corporate	ADJ
cblr-3040	893	52	participation	participation	NOUN
cblr-3040	893	53	and	and	CCONJ
cblr-3040	893	54	support	support	NOUN
cblr-3040	893	55	[	[	X
cblr-3040	893	56	for	for	ADP
cblr-3040	893	57	iasb	iasb	NOUN
cblr-3040	893	58	]	]	X
cblr-3040	893	59	.	.	PUNCT
cblr-3040	893	60	"	"	PUNCT
cblr-3040	894	1	see	see	VERB
cblr-3040	894	2	burkholder	burkholder	NOUN
cblr-3040	894	3	,	,	PUNCT
cblr-3040	894	4	international	international	ADJ
cblr-3040	894	5	accounting	accounting	NOUN
cblr-3040	894	6	:	:	PUNCT
cblr-3040	894	7	volcker	volcker	PROPN
cblr-3040	894	8	defends	defend	VERB
cblr-3040	894	9	iasb	iasb	ADJ
cblr-3040	894	10	,	,	PUNCT
cblr-3040	894	11	supra	supra	ADJ
cblr-3040	894	12	note	note	NOUN
cblr-3040	894	13	135	135	NUM
cblr-3040	894	14	.	.	PUNCT
cblr-3040	894	15	,	,	PUNCT
cblr-3040	894	16	"	"	PUNCT
cblr-3040	894	17	see	see	VERB
cblr-3040	894	18	itaa	itaa	ADJ
cblr-3040	894	19	white	white	ADJ
cblr-3040	894	20	paper	paper	NOUN
cblr-3040	894	21	,	,	PUNCT
cblr-3040	894	22	supra	supra	PROPN
cblr-3040	894	23	note	note	VERB
cblr-3040	894	24	127	127	NUM
cblr-3040	894	25	,	,	PUNCT
cblr-3040	894	26	at	at	ADP
cblr-3040	894	27	2	2	NUM
cblr-3040	894	28	.	.	PUNCT
cblr-3040	895	1	see	see	VERB
cblr-3040	895	2	also	also	ADV
cblr-3040	895	3	corporate	corporate	ADJ
cblr-3040	895	4	governance	governance	NOUN
cblr-3040	895	5	and	and	CCONJ
cblr-3040	895	6	executive	executive	NOUN
cblr-3040	895	7	compensation	compensation	NOUN
cblr-3040	895	8	,	,	PUNCT
cblr-3040	895	9	(	(	PUNCT
cblr-3040	895	10	written	write	VERB
cblr-3040	895	11	testimony	testimony	NOUN
cblr-3040	895	12	of	of	ADP
cblr-3040	895	13	mark	mark	PROPN
cblr-3040	895	14	heesen	heesen	PROPN
cblr-3040	895	15	)	)	PUNCT
cblr-3040	895	16	,	,	PUNCT
cblr-3040	895	17	supra	supra	PROPN
cblr-3040	895	18	note	note	PROPN
cblr-3040	895	19	151	151	NUM
cblr-3040	895	20	,	,	PUNCT
cblr-3040	895	21	at	at	ADP
cblr-3040	895	22	13	13	NUM
cblr-3040	895	23	-	-	SYM
cblr-3040	895	24	14	14	NUM
cblr-3040	895	25	.	.	PUNCT
cblr-3040	896	1	[	[	X
cblr-3040	896	2	vol	vol	NOUN
cblr-3040	896	3	.	.	PUNCT
cblr-3040	896	4	2003	2003	NUM
cblr-3040	896	5	no	no	NOUN
cblr-3040	896	6	.	.	PUNCT
cblr-3040	897	1	1:35	1:35	NUM
cblr-3040	897	2	]	]	PUNCT
cblr-3040	897	3	stopping	stop	VERB
cblr-3040	897	4	enron	enron	PROPN
cblr-3040	897	5	end	end	NOUN
cblr-3040	897	6	-	-	PUNCT
cblr-3040	897	7	runs	run	NOUN
cblr-3040	897	8	and	and	CCONJ
cblr-3040	897	9	other	other	ADJ
cblr-3040	897	10	trick	trick	NOUN
cblr-3040	897	11	plays	play	VERB
cblr-3040	897	12	103	103	NUM
cblr-3040	897	13	companies	company	NOUN
cblr-3040	897	14	as	as	ADP
cblr-3040	897	15	a	a	DET
cblr-3040	897	16	policy	policy	NOUN
cblr-3040	897	17	matter	matter	NOUN
cblr-3040	897	18	,	,	PUNCT
cblr-3040	897	19	and	and	CCONJ
cblr-3040	897	20	mandatory	mandatory	ADJ
cblr-3040	897	21	expensing	expensing	NOUN
cblr-3040	897	22	will	will	AUX
cblr-3040	897	23	lead	lead	VERB
cblr-3040	897	24	to	to	ADP
cblr-3040	897	25	fewer	few	ADJ
cblr-3040	897	26	issuances	issuance	NOUN
cblr-3040	897	27	of	of	ADP
cblr-3040	897	28	stock	stock	NOUN
cblr-3040	897	29	options	option	NOUN
cblr-3040	897	30	to	to	ADP
cblr-3040	897	31	employees	employee	NOUN
cblr-3040	897	32	,	,	PUNCT
cblr-3040	897	33	including	include	VERB
cblr-3040	897	34	both	both	PRON
cblr-3040	897	35	highly	highly	ADV
cblr-3040	897	36	compensated	compensate	VERB
cblr-3040	897	37	executives	executive	NOUN
cblr-3040	897	38	and	and	CCONJ
cblr-3040	897	39	rank	rank	VERB
cblr-3040	897	40	and	and	CCONJ
cblr-3040	897	41	file	file	VERB
cblr-3040	897	42	workers.156	workers.156	NOUN
cblr-3040	897	43	these	these	DET
cblr-3040	897	44	doomsday	doomsday	NOUN
cblr-3040	897	45	arguments	argument	NOUN
cblr-3040	897	46	have	have	AUX
cblr-3040	897	47	created	create	VERB
cblr-3040	897	48	such	such	ADJ
cblr-3040	897	49	fervor	fervor	NOUN
cblr-3040	897	50	that	that	SCONJ
cblr-3040	897	51	one	one	NUM
cblr-3040	897	52	interested	interested	ADJ
cblr-3040	897	53	observer	observer	NOUN
cblr-3040	897	54	,	,	PUNCT
cblr-3040	897	55	thomas	thomas	PROPN
cblr-3040	897	56	jones	jones	PROPN
cblr-3040	897	57	,	,	PUNCT
cblr-3040	897	58	the	the	DET
cblr-3040	897	59	vice	vice	NOUN
cblr-3040	897	60	-	-	NOUN
cblr-3040	897	61	chairman	chairman	NOUN
cblr-3040	897	62	of	of	ADP
cblr-3040	897	63	the	the	DET
cblr-3040	897	64	iasb	iasb	NOUN
cblr-3040	897	65	,	,	PUNCT
cblr-3040	897	66	urged	urge	VERB
cblr-3040	897	67	in	in	ADP
cblr-3040	897	68	the	the	DET
cblr-3040	897	69	spring	spring	NOUN
cblr-3040	897	70	of	of	ADP
cblr-3040	897	71	2002	2002	NUM
cblr-3040	897	72	that	that	PRON
cblr-3040	897	73	the	the	DET
cblr-3040	897	74	dialogue	dialogue	NOUN
cblr-3040	897	75	not	not	PART
cblr-3040	897	76	be	be	AUX
cblr-3040	897	77	encumbered	encumber	VERB
cblr-3040	897	78	by	by	ADP
cblr-3040	897	79	"	"	PUNCT
cblr-3040	897	80	cry	cry	VERB
cblr-3040	897	81	wolf	wolf	NOUN
cblr-3040	897	82	'	'	PART
cblr-3040	897	83	arguments	argument	NOUN
cblr-3040	897	84	to	to	ADP
cblr-3040	897	85	the	the	DET
cblr-3040	897	86	effect	effect	NOUN
cblr-3040	897	87	that	that	SCONJ
cblr-3040	897	88	expensing	expense	VERB
cblr-3040	897	89	stock	stock	NOUN
cblr-3040	897	90	options	option	NOUN
cblr-3040	897	91	would	would	AUX
cblr-3040	897	92	mean	mean	VERB
cblr-3040	897	93	"	"	PUNCT
cblr-3040	897	94	the	the	DET
cblr-3040	897	95	end	end	NOUN
cblr-3040	897	96	of	of	ADP
cblr-3040	897	97	civilization	civilization	NOUN
cblr-3040	897	98	.	.	PUNCT
cblr-3040	898	1	157	157	NUM
cblr-3040	898	2	opponents	opponent	NOUN
cblr-3040	898	3	of	of	ADP
cblr-3040	898	4	mandatory	mandatory	ADJ
cblr-3040	898	5	expensing	expensing	NOUN
cblr-3040	898	6	of	of	ADP
cblr-3040	898	7	employee	employee	NOUN
cblr-3040	898	8	stock	stock	NOUN
cblr-3040	898	9	option	option	NOUN
cblr-3040	898	10	costs	cost	NOUN
cblr-3040	898	11	in	in	ADP
cblr-3040	898	12	financial	financial	ADJ
cblr-3040	898	13	statements	statement	NOUN
cblr-3040	898	14	have	have	AUX
cblr-3040	898	15	thus	thus	ADV
cblr-3040	898	16	not	not	PART
cblr-3040	898	17	argued	argue	VERB
cblr-3040	898	18	against	against	ADP
cblr-3040	898	19	the	the	DET
cblr-3040	898	20	disclosure	disclosure	NOUN
cblr-3040	898	21	merits	merit	NOUN
cblr-3040	898	22	of	of	ADP
cblr-3040	898	23	the	the	DET
cblr-3040	898	24	fair	fair	ADJ
cblr-3040	898	25	value	value	NOUN
cblr-3040	898	26	proposition	proposition	NOUN
cblr-3040	898	27	,	,	PUNCT
cblr-3040	898	28	but	but	CCONJ
cblr-3040	898	29	have	have	AUX
cblr-3040	898	30	instead	instead	ADV
cblr-3040	898	31	pointed	point	VERB
cblr-3040	898	32	to	to	ADP
cblr-3040	898	33	the	the	DET
cblr-3040	898	34	magnitude	magnitude	NOUN
cblr-3040	898	35	of	of	ADP
cblr-3040	898	36	the	the	DET
cblr-3040	898	37	potential	potential	ADJ
cblr-3040	898	38	effects	effect	NOUN
cblr-3040	898	39	on	on	ADP
cblr-3040	898	40	companies	company	NOUN
cblr-3040	898	41	making	make	VERB
cblr-3040	898	42	prolific	prolific	ADJ
cblr-3040	898	43	use	use	NOUN
cblr-3040	898	44	of	of	ADP
cblr-3040	898	45	employee	employee	NOUN
cblr-3040	898	46	stock	stock	NOUN
cblr-3040	898	47	options	option	NOUN
cblr-3040	898	48	under	under	ADP
cblr-3040	898	49	the	the	DET
cblr-3040	898	50	current	current	ADJ
cblr-3040	898	51	accounting	accounting	NOUN
cblr-3040	898	52	standards	standard	NOUN
cblr-3040	898	53	.	.	PUNCT
cblr-3040	899	1	5	5	NUM
cblr-3040	899	2	the	the	DET
cblr-3040	899	3	response	response	NOUN
cblr-3040	899	4	,	,	PUNCT
cblr-3040	899	5	of	of	ADP
cblr-3040	899	6	course	course	NOUN
cblr-3040	899	7	,	,	PUNCT
cblr-3040	899	8	is	be	AUX
cblr-3040	899	9	that	that	SCONJ
cblr-3040	899	10	if	if	SCONJ
cblr-3040	899	11	a	a	DET
cblr-3040	899	12	rule	rule	NOUN
cblr-3040	899	13	promoting	promote	VERB
cblr-3040	899	14	accounting	accounting	NOUN
cblr-3040	899	15	transparency	transparency	NOUN
cblr-3040	899	16	by	by	ADP
cblr-3040	899	17	requiring	require	VERB
cblr-3040	899	18	expensing	expensing	NOUN
cblr-3040	899	19	of	of	ADP
cblr-3040	899	20	employee	employee	NOUN
cblr-3040	899	21	stock	stock	NOUN
cblr-3040	899	22	option	option	NOUN
cblr-3040	899	23	costs	cost	NOUN
cblr-3040	899	24	hinders	hinder	VERB
cblr-3040	899	25	the	the	DET
cblr-3040	899	26	ability	ability	NOUN
cblr-3040	899	27	to	to	PART
cblr-3040	899	28	provide	provide	VERB
cblr-3040	899	29	incentives	incentive	NOUN
cblr-3040	899	30	to	to	ADP
cblr-3040	899	31	employees	employee	NOUN
cblr-3040	899	32	and	and	CCONJ
cblr-3040	899	33	raise	raise	VERB
cblr-3040	899	34	capital	capital	NOUN
cblr-3040	899	35	,	,	PUNCT
cblr-3040	899	36	that	that	PRON
cblr-3040	899	37	may	may	AUX
cblr-3040	899	38	be	be	AUX
cblr-3040	899	39	an	an	DET
cblr-3040	899	40	appropriate	appropriate	ADJ
cblr-3040	899	41	result	result	NOUN
cblr-3040	899	42	,	,	PUNCT
cblr-3040	899	43	as	as	SCONJ
cblr-3040	899	44	compared	compare	VERB
cblr-3040	899	45	to	to	ADP
cblr-3040	899	46	raising	raise	VERB
cblr-3040	899	47	capital	capital	NOUN
cblr-3040	899	48	by	by	ADP
cblr-3040	899	49	providing	provide	VERB
cblr-3040	899	50	information	information	NOUN
cblr-3040	899	51	to	to	ADP
cblr-3040	899	52	potential	potential	ADJ
cblr-3040	899	53	investors	investor	NOUN
cblr-3040	899	54	which	which	PRON
cblr-3040	899	55	obscures	obscure	VERB
cblr-3040	899	56	such	such	ADJ
cblr-3040	899	57	costs	cost	NOUN
cblr-3040	899	58	.	.	PUNCT
cblr-3040	900	1	"	"	PUNCT
cblr-3040	900	2	'	'	PUNCT
cblr-3040	900	3	the	the	DET
cblr-3040	900	4	current	current	ADJ
cblr-3040	900	5	stock	stock	NOUN
cblr-3040	900	6	options	option	NOUN
cblr-3040	900	7	debate	debate	NOUN
cblr-3040	900	8	is	be	AUX
cblr-3040	900	9	obviously	obviously	ADV
cblr-3040	900	10	politically	politically	ADV
cblr-3040	900	11	charged	charge	VERB
cblr-3040	900	12	.	.	PUNCT
cblr-3040	901	1	60	60	NUM
cblr-3040	902	1	the	the	DET
cblr-3040	902	2	controversy	controversy	NOUN
cblr-3040	902	3	is	be	AUX
cblr-3040	902	4	not	not	PART
cblr-3040	902	5	new	new	ADJ
cblr-3040	902	6	.	.	PUNCT
cblr-3040	903	1	determining	determine	VERB
cblr-3040	903	2	the	the	DET
cblr-3040	903	3	156	156	NUM
cblr-3040	903	4	itaa	itaa	ADJ
cblr-3040	903	5	white	white	ADJ
cblr-3040	903	6	paper	paper	NOUN
cblr-3040	903	7	,	,	PUNCT
cblr-3040	903	8	supra	supra	PROPN
cblr-3040	903	9	note	note	NOUN
cblr-3040	903	10	127	127	NUM
cblr-3040	903	11	,	,	PUNCT
cblr-3040	903	12	at	at	ADP
cblr-3040	903	13	3	3	NUM
cblr-3040	903	14	-	-	SYM
cblr-3040	903	15	4	4	NUM
cblr-3040	903	16	;	;	PUNCT
cblr-3040	903	17	burkholder	burkholder	NOUN
cblr-3040	903	18	,	,	PUNCT
cblr-3040	903	19	accounting	accounting	NOUN
cblr-3040	903	20	:	:	PUNCT
cblr-3040	903	21	fasb	fasb	PROPN
cblr-3040	903	22	may	may	AUX
cblr-3040	903	23	revisit	revisit	VERB
cblr-3040	903	24	its	its	PRON
cblr-3040	903	25	stock	stock	NOUN
cblr-3040	903	26	option	option	NOUN
cblr-3040	903	27	rules	rule	NOUN
cblr-3040	903	28	,	,	PUNCT
cblr-3040	903	29	supra	supra	NOUN
cblr-3040	903	30	,	,	PUNCT
cblr-3040	903	31	note	note	VERB
cblr-3040	903	32	134	134	NUM
cblr-3040	903	33	.	.	PUNCT
cblr-3040	904	1	151	151	NUM
cblr-3040	904	2	see	see	NOUN
cblr-3040	904	3	burkholder	burkholder	NOUN
cblr-3040	904	4	,	,	PUNCT
cblr-3040	904	5	international	international	ADJ
cblr-3040	904	6	accounting	accounting	NOUN
cblr-3040	904	7	:	:	PUNCT
cblr-3040	904	8	volcker	volcker	PROPN
cblr-3040	904	9	defends	defend	VERB
cblr-3040	904	10	iasb	iasb	ADJ
cblr-3040	904	11	,	,	PUNCT
cblr-3040	904	12	supra	supra	ADJ
cblr-3040	904	13	note	note	NOUN
cblr-3040	904	14	135	135	NUM
cblr-3040	904	15	.	.	NOUN
cblr-3040	904	16	158	158	NUM
cblr-3040	904	17	the	the	DET
cblr-3040	904	18	same	same	ADJ
cblr-3040	904	19	"	"	PUNCT
cblr-3040	904	20	effects	effect	NOUN
cblr-3040	904	21	"	"	PUNCT
cblr-3040	904	22	arguments	argument	NOUN
cblr-3040	904	23	were	be	AUX
cblr-3040	904	24	made	make	VERB
cblr-3040	904	25	when	when	SCONJ
cblr-3040	904	26	the	the	DET
cblr-3040	904	27	fasb	fasb	NOUN
cblr-3040	904	28	threatened	threaten	VERB
cblr-3040	904	29	to	to	PART
cblr-3040	904	30	require	require	VERB
cblr-3040	904	31	expensing	expense	VERB
cblr-3040	904	32	of	of	ADP
cblr-3040	904	33	these	these	DET
cblr-3040	904	34	costs	cost	NOUN
cblr-3040	904	35	in	in	ADP
cblr-3040	904	36	1993	1993	NUM
cblr-3040	904	37	.	.	PUNCT
cblr-3040	905	1	see	see	VERB
cblr-3040	905	2	supra	supra	PROPN
cblr-3040	905	3	note	note	PROPN
cblr-3040	905	4	142	142	NUM
cblr-3040	905	5	.	.	PUNCT
cblr-3040	906	1	"	"	PUNCT
cblr-3040	906	2	,	,	PUNCT
cblr-3040	906	3	see	see	VERB
cblr-3040	906	4	burkholder	burkholder	NOUN
cblr-3040	906	5	,	,	PUNCT
cblr-3040	906	6	accounting	accounting	NOUN
cblr-3040	906	7	:	:	PUNCT
cblr-3040	906	8	fasb	fasb	PROPN
cblr-3040	906	9	may	may	AUX
cblr-3040	906	10	revisit	revisit	VERB
cblr-3040	906	11	its	its	PRON
cblr-3040	906	12	stock	stock	NOUN
cblr-3040	906	13	option	option	NOUN
cblr-3040	906	14	rules	rule	NOUN
cblr-3040	906	15	,	,	PUNCT
cblr-3040	906	16	supra	supra	PROPN
cblr-3040	906	17	note	note	NOUN
cblr-3040	906	18	134	134	NUM
cblr-3040	906	19	(	(	PUNCT
cblr-3040	906	20	citing	cite	VERB
cblr-3040	906	21	david	david	PROPN
cblr-3040	906	22	tweedie	tweedie	PROPN
cblr-3040	906	23	's	's	PART
cblr-3040	906	24	response	response	NOUN
cblr-3040	906	25	to	to	ADP
cblr-3040	906	26	the	the	DET
cblr-3040	906	27	argument	argument	NOUN
cblr-3040	906	28	"	"	PUNCT
cblr-3040	906	29	that	that	SCONJ
cblr-3040	906	30	the	the	DET
cblr-3040	906	31	expensing	expensing	NOUN
cblr-3040	906	32	of	of	ADP
cblr-3040	906	33	stock	stock	NOUN
cblr-3040	906	34	options	option	NOUN
cblr-3040	906	35	will	will	AUX
cblr-3040	906	36	lead	lead	VERB
cblr-3040	906	37	to	to	ADP
cblr-3040	906	38	fewer	few	ADJ
cblr-3040	906	39	options	option	NOUN
cblr-3040	906	40	being	be	AUX
cblr-3040	906	41	issued	issue	VERB
cblr-3040	906	42	"	"	PUNCT
cblr-3040	906	43	and	and	CCONJ
cblr-3040	906	44	quoting	quote	VERB
cblr-3040	906	45	mr	mr	PROPN
cblr-3040	906	46	.	.	PROPN
cblr-3040	906	47	tweedie	tweedie	PROPN
cblr-3040	906	48	as	as	ADP
cblr-3040	906	49	saying	say	VERB
cblr-3040	906	50	"	"	PUNCT
cblr-3040	906	51	[	[	X
cblr-3040	906	52	t]hat	t]hat	PRON
cblr-3040	906	53	's	be	AUX
cblr-3040	906	54	the	the	DET
cblr-3040	906	55	best	good	ADJ
cblr-3040	906	56	reason	reason	NOUN
cblr-3040	906	57	for	for	ADP
cblr-3040	906	58	showing	show	VERB
cblr-3040	906	59	them	they	PRON
cblr-3040	906	60	,	,	PUNCT
cblr-3040	906	61	"	"	PUNCT
cblr-3040	906	62	alluding	allude	VERB
cblr-3040	906	63	,	,	PUNCT
cblr-3040	906	64	in	in	ADP
cblr-3040	906	65	the	the	DET
cblr-3040	906	66	reporter	reporter	NOUN
cblr-3040	906	67	's	's	PART
cblr-3040	906	68	view	view	NOUN
cblr-3040	906	69	,	,	PUNCT
cblr-3040	906	70	to	to	ADP
cblr-3040	906	71	the	the	DET
cblr-3040	906	72	result	result	NOUN
cblr-3040	906	73	that	that	SCONJ
cblr-3040	906	74	companies	company	NOUN
cblr-3040	906	75	"	"	PUNCT
cblr-3040	906	76	would	would	AUX
cblr-3040	906	77	have	have	AUX
cblr-3040	906	78	to	to	PART
cblr-3040	906	79	bear	bear	VERB
cblr-3040	906	80	what	what	PRON
cblr-3040	906	81	many	many	ADJ
cblr-3040	906	82	accounting	accounting	NOUN
cblr-3040	906	83	experts	expert	NOUN
cblr-3040	906	84	believe	believe	VERB
cblr-3040	906	85	is	be	AUX
cblr-3040	906	86	the	the	DET
cblr-3040	906	87	real	real	ADJ
cblr-3040	906	88	economic	economic	ADJ
cblr-3040	906	89	cost	cost	NOUN
cblr-3040	906	90	of	of	ADP
cblr-3040	906	91	compensation	compensation	NOUN
cblr-3040	906	92	"	"	PUNCT
cblr-3040	906	93	)	)	PUNCT
cblr-3040	906	94	.	.	PUNCT
cblr-3040	907	1	160	160	NUM
cblr-3040	907	2	for	for	ADP
cblr-3040	907	3	example	example	NOUN
cblr-3040	907	4	,	,	PUNCT
cblr-3040	907	5	moves	move	NOUN
cblr-3040	907	6	toward	toward	ADP
cblr-3040	907	7	revisiting	revisit	VERB
cblr-3040	907	8	the	the	DET
cblr-3040	907	9	issue	issue	NOUN
cblr-3040	907	10	of	of	ADP
cblr-3040	907	11	mandatory	mandatory	ADJ
cblr-3040	907	12	expensing	expensing	NOUN
cblr-3040	907	13	of	of	ADP
cblr-3040	907	14	the	the	DET
cblr-3040	907	15	cost	cost	NOUN
cblr-3040	907	16	of	of	ADP
cblr-3040	907	17	employee	employee	NOUN
cblr-3040	907	18	stock	stock	NOUN
cblr-3040	907	19	options	option	NOUN
cblr-3040	907	20	have	have	AUX
cblr-3040	907	21	recently	recently	ADV
cblr-3040	907	22	been	be	AUX
cblr-3040	907	23	columbia	columbia	PROPN
cblr-3040	907	24	business	business	NOUN
cblr-3040	907	25	law	law	NOUN
cblr-3040	907	26	review	review	VERB
cblr-3040	907	27	proper	proper	ADJ
cblr-3040	907	28	accounting	accounting	NOUN
cblr-3040	907	29	for	for	ADP
cblr-3040	907	30	employee	employee	NOUN
cblr-3040	907	31	stock	stock	NOUN
cblr-3040	907	32	options	option	NOUN
cblr-3040	907	33	in	in	ADP
cblr-3040	907	34	financial	financial	ADJ
cblr-3040	907	35	statements	statement	NOUN
cblr-3040	907	36	of	of	ADP
cblr-3040	907	37	u.s	u.s	PROPN
cblr-3040	907	38	.	.	PROPN
cblr-3040	907	39	companies	company	NOUN
cblr-3040	907	40	has	have	AUX
cblr-3040	907	41	been	be	AUX
cblr-3040	907	42	a	a	DET
cblr-3040	907	43	problematic	problematic	ADJ
cblr-3040	907	44	issue	issue	NOUN
cblr-3040	907	45	since	since	SCONJ
cblr-3040	907	46	the	the	DET
cblr-3040	907	47	1950s.6	1950s.6	PROPN
cblr-3040	907	48	more	more	ADV
cblr-3040	907	49	recently	recently	ADV
cblr-3040	907	50	,	,	PUNCT
cblr-3040	907	51	strong	strong	ADJ
cblr-3040	907	52	positions	position	NOUN
cblr-3040	907	53	for	for	ADP
cblr-3040	907	54	and	and	CCONJ
cblr-3040	907	55	against	against	ADP
cblr-3040	907	56	expensing	expense	VERB
cblr-3040	907	57	stock	stock	NOUN
cblr-3040	907	58	option	option	NOUN
cblr-3040	907	59	compensation	compensation	NOUN
cblr-3040	907	60	in	in	ADP
cblr-3040	907	61	income	income	NOUN
cblr-3040	907	62	statements	statement	NOUN
cblr-3040	907	63	were	be	AUX
cblr-3040	907	64	staked	stake	VERB
cblr-3040	907	65	out	out	ADP
cblr-3040	907	66	on	on	ADP
cblr-3040	907	67	this	this	DET
cblr-3040	907	68	issue	issue	NOUN
cblr-3040	907	69	during	during	ADP
cblr-3040	907	70	the	the	DET
cblr-3040	907	71	fierce	fierce	ADJ
cblr-3040	907	72	debate	debate	NOUN
cblr-3040	907	73	precipitated	precipitate	VERB
cblr-3040	907	74	by	by	ADP
cblr-3040	907	75	the	the	DET
cblr-3040	907	76	1993	1993	NUM
cblr-3040	907	77	fasb	fasb	NOUN
cblr-3040	907	78	proposal	proposal	NOUN
cblr-3040	907	79	to	to	PART
cblr-3040	907	80	require	require	VERB
cblr-3040	907	81	charges	charge	NOUN
cblr-3040	907	82	against	against	ADP
cblr-3040	907	83	earnings	earning	NOUN
cblr-3040	907	84	for	for	ADP
cblr-3040	907	85	stock	stock	NOUN
cblr-3040	907	86	option	option	NOUN
cblr-3040	907	87	costs.162	costs.162	NOUN
cblr-3040	907	88	although	although	SCONJ
cblr-3040	907	89	the	the	DET
cblr-3040	907	90	continuing	continue	VERB
cblr-3040	907	91	debate	debate	NOUN
cblr-3040	907	92	over	over	ADP
cblr-3040	907	93	what	what	DET
cblr-3040	907	94	degree	degree	NOUN
cblr-3040	907	95	of	of	ADP
cblr-3040	907	96	disclosure	disclosure	NOUN
cblr-3040	907	97	of	of	ADP
cblr-3040	907	98	the	the	DET
cblr-3040	907	99	cost	cost	NOUN
cblr-3040	907	100	of	of	ADP
cblr-3040	907	101	employee	employee	NOUN
cblr-3040	907	102	stock	stock	NOUN
cblr-3040	907	103	options	option	NOUN
cblr-3040	907	104	is	be	AUX
cblr-3040	907	105	appropriate	appropriate	ADJ
cblr-3040	907	106	from	from	ADP
cblr-3040	907	107	a	a	DET
cblr-3040	907	108	strictly	strictly	ADV
cblr-3040	907	109	financial	financial	ADJ
cblr-3040	907	110	accounting	accounting	NOUN
cblr-3040	907	111	perspective	perspective	NOUN
cblr-3040	907	112	is	be	AUX
cblr-3040	907	113	an	an	DET
cblr-3040	907	114	interesting	interesting	ADJ
cblr-3040	907	115	saga	saga	NOUN
cblr-3040	907	116	of	of	ADP
cblr-3040	907	117	domestic	domestic	ADJ
cblr-3040	907	118	and	and	CCONJ
cblr-3040	907	119	global	global	ADJ
cblr-3040	907	120	politics	politic	NOUN
cblr-3040	907	121	,	,	PUNCT
cblr-3040	907	122	the	the	DET
cblr-3040	907	123	lack	lack	NOUN
cblr-3040	907	124	of	of	ADP
cblr-3040	907	125	consistency	consistency	NOUN
cblr-3040	907	126	in	in	ADP
cblr-3040	907	127	the	the	DET
cblr-3040	907	128	book	book	NOUN
cblr-3040	907	129	and	and	CCONJ
cblr-3040	907	130	tax	tax	NOUN
cblr-3040	907	131	accounting	accounting	NOUN
cblr-3040	907	132	for	for	ADP
cblr-3040	907	133	such	such	ADJ
cblr-3040	907	134	compensation	compensation	NOUN
cblr-3040	907	135	raises	raise	VERB
cblr-3040	907	136	the	the	DET
cblr-3040	907	137	supported	support	VERB
cblr-3040	907	138	by	by	ADP
cblr-3040	907	139	federal	federal	PROPN
cblr-3040	907	140	reserve	reserve	PROPN
cblr-3040	907	141	chairman	chairman	PROPN
cblr-3040	907	142	alan	alan	PROPN
cblr-3040	907	143	greenspan	greenspan	PROPN
cblr-3040	907	144	,	,	PUNCT
cblr-3040	907	145	former	former	ADJ
cblr-3040	907	146	sec	sec	PROPN
cblr-3040	907	147	chairman	chairman	PROPN
cblr-3040	907	148	arthur	arthur	PROPN
cblr-3040	907	149	levitt	levitt	PROPN
cblr-3040	907	150	and	and	CCONJ
cblr-3040	907	151	such	such	ADJ
cblr-3040	907	152	organizations	organization	NOUN
cblr-3040	907	153	as	as	ADP
cblr-3040	907	154	the	the	DET
cblr-3040	907	155	council	council	NOUN
cblr-3040	907	156	for	for	ADP
cblr-3040	907	157	institutional	institutional	ADJ
cblr-3040	907	158	investors	investor	NOUN
cblr-3040	907	159	,	,	PUNCT
cblr-3040	907	160	but	but	CCONJ
cblr-3040	907	161	opposed	oppose	VERB
cblr-3040	907	162	by	by	ADP
cblr-3040	907	163	president	president	PROPN
cblr-3040	907	164	bush	bush	PROPN
cblr-3040	907	165	,	,	PUNCT
cblr-3040	907	166	sec	sec	PROPN
cblr-3040	907	167	chairman	chairman	PROPN
cblr-3040	907	168	harvey	harvey	PROPN
cblr-3040	907	169	pitt	pitt	PROPN
cblr-3040	907	170	,	,	PUNCT
cblr-3040	907	171	and	and	CCONJ
cblr-3040	907	172	such	such	ADJ
cblr-3040	907	173	groups	group	NOUN
cblr-3040	907	174	as	as	ADP
cblr-3040	907	175	the	the	DET
cblr-3040	907	176	information	information	NOUN
cblr-3040	907	177	technology	technology	PROPN
cblr-3040	907	178	association	association	PROPN
cblr-3040	907	179	of	of	ADP
cblr-3040	907	180	america	america	PROPN
cblr-3040	907	181	.	.	PUNCT
cblr-3040	908	1	see	see	VERB
cblr-3040	908	2	burkholder	burkholder	NOUN
cblr-3040	908	3	,	,	PUNCT
cblr-3040	908	4	accounting	accounting	NOUN
cblr-3040	908	5	:	:	PUNCT
cblr-3040	908	6	fasb	fasb	PROPN
cblr-3040	908	7	may	may	AUX
cblr-3040	908	8	revisit	revisit	VERB
cblr-3040	908	9	its	its	PRON
cblr-3040	908	10	stock	stock	NOUN
cblr-3040	908	11	option	option	NOUN
cblr-3040	908	12	rules	rule	NOUN
cblr-3040	908	13	,	,	PUNCT
cblr-3040	908	14	supra	supra	PROPN
cblr-3040	908	15	note	note	NOUN
cblr-3040	908	16	134	134	NUM
cblr-3040	908	17	(	(	PUNCT
cblr-3040	908	18	as	as	ADP
cblr-3040	908	19	to	to	ADP
cblr-3040	908	20	the	the	DET
cblr-3040	908	21	greenspan	greenspan	PROPN
cblr-3040	908	22	and	and	CCONJ
cblr-3040	908	23	president	president	PROPN
cblr-3040	908	24	bush	bush	PROPN
cblr-3040	908	25	positions	position	NOUN
cblr-3040	908	26	)	)	PUNCT
cblr-3040	908	27	;	;	PUNCT
cblr-3040	908	28	stock	stock	NOUN
cblr-3040	908	29	options	option	NOUN
cblr-3040	908	30	:	:	PUNCT
cblr-3040	908	31	council	council	NOUN
cblr-3040	908	32	of	of	ADP
cblr-3040	908	33	institutional	institutional	ADJ
cblr-3040	908	34	investors	investor	NOUN
cblr-3040	908	35	backs	back	VERB
cblr-3040	908	36	expensing	expense	VERB
cblr-3040	908	37	,	,	PUNCT
cblr-3040	908	38	supra	supra	PROPN
cblr-3040	908	39	note	note	NOUN
cblr-3040	908	40	144	144	NUM
cblr-3040	908	41	(	(	PUNCT
cblr-3040	908	42	as	as	ADP
cblr-3040	908	43	to	to	ADP
cblr-3040	908	44	the	the	DET
cblr-3040	908	45	positions	position	NOUN
cblr-3040	908	46	of	of	ADP
cblr-3040	908	47	the	the	DET
cblr-3040	908	48	council	council	NOUN
cblr-3040	908	49	and	and	CCONJ
cblr-3040	908	50	sec	sec	PROPN
cblr-3040	908	51	chairman	chairman	NOUN
cblr-3040	908	52	pitt	pitt	PROPN
cblr-3040	908	53	)	)	PUNCT
cblr-3040	908	54	;	;	PUNCT
cblr-3040	908	55	itaa	itaa	PROPN
cblr-3040	908	56	white	white	PROPN
cblr-3040	908	57	paper	paper	NOUN
cblr-3040	908	58	,	,	PUNCT
cblr-3040	908	59	supra	supra	PROPN
cblr-3040	908	60	note	note	PROPN
cblr-3040	908	61	127	127	NUM
cblr-3040	908	62	;	;	PUNCT
cblr-3040	908	63	see	see	VERB
cblr-3040	908	64	also	also	ADV
cblr-3040	908	65	t.r	t.r	PROPN
cblr-3040	908	66	.	.	PROPN
cblr-3040	908	67	reid	reid	PROPN
cblr-3040	908	68	,	,	PUNCT
cblr-3040	908	69	options	option	NOUN
cblr-3040	908	70	must	must	AUX
cblr-3040	908	71	be	be	AUX
cblr-3040	908	72	treated	treat	VERB
cblr-3040	908	73	as	as	ADP
cblr-3040	908	74	expenses	expense	NOUN
cblr-3040	908	75	,	,	PUNCT
cblr-3040	908	76	global	global	ADJ
cblr-3040	908	77	panel	panel	NOUN
cblr-3040	908	78	says	say	VERB
cblr-3040	908	79	,	,	PUNCT
cblr-3040	908	80	wash	wash	NOUN
cblr-3040	908	81	.	.	PUNCT
cblr-3040	909	1	post	post	NOUN
cblr-3040	909	2	,	,	PUNCT
cblr-3040	909	3	july	july	PROPN
cblr-3040	909	4	17	17	NUM
cblr-3040	909	5	,	,	PUNCT
cblr-3040	909	6	2002	2002	NUM
cblr-3040	909	7	,	,	PUNCT
cblr-3040	909	8	at	at	ADP
cblr-3040	909	9	e04	e04	NOUN
cblr-3040	909	10	(	(	PUNCT
cblr-3040	909	11	quoting	quote	VERB
cblr-3040	909	12	kimberly	kimberly	PROPN
cblr-3040	909	13	crook	crook	PROPN
cblr-3040	909	14	,	,	PUNCT
cblr-3040	909	15	an	an	DET
cblr-3040	909	16	iasb	iasb	ADJ
cblr-3040	909	17	staff	staff	NOUN
cblr-3040	909	18	accountant	accountant	NOUN
cblr-3040	909	19	,	,	PUNCT
cblr-3040	909	20	as	as	ADP
cblr-3040	909	21	saying	say	VERB
cblr-3040	909	22	:	:	PUNCT
cblr-3040	909	23	"	"	PUNCT
cblr-3040	909	24	we	we	PRON
cblr-3040	909	25	know	know	VERB
cblr-3040	909	26	that	that	SCONJ
cblr-3040	909	27	fasb	fasb	NOUN
cblr-3040	909	28	has	have	AUX
cblr-3040	909	29	concluded	conclude	VERB
cblr-3040	909	30	that	that	SCONJ
cblr-3040	909	31	expensing	expense	VERB
cblr-3040	909	32	options	option	NOUN
cblr-3040	909	33	would	would	AUX
cblr-3040	909	34	be	be	AUX
cblr-3040	909	35	the	the	DET
cblr-3040	909	36	right	right	ADJ
cblr-3040	909	37	thing	thing	NOUN
cblr-3040	909	38	to	to	PART
cblr-3040	909	39	do	do	VERB
cblr-3040	909	40	...	...	PUNCT
cblr-3040	910	1	but	but	CCONJ
cblr-3040	910	2	it	it	PRON
cblr-3040	910	3	's	be	AUX
cblr-3040	910	4	not	not	PART
cblr-3040	910	5	required	require	VERB
cblr-3040	910	6	,	,	PUNCT
cblr-3040	910	7	because	because	SCONJ
cblr-3040	910	8	the	the	DET
cblr-3040	910	9	americans	americans	PROPN
cblr-3040	910	10	have	have	AUX
cblr-3040	910	11	made	make	VERB
cblr-3040	910	12	this	this	PRON
cblr-3040	910	13	a	a	DET
cblr-3040	910	14	political	political	ADJ
cblr-3040	910	15	issue	issue	NOUN
cblr-3040	910	16	,	,	PUNCT
cblr-3040	910	17	not	not	PART
cblr-3040	910	18	an	an	DET
cblr-3040	910	19	accounting	accounting	NOUN
cblr-3040	910	20	issue	issue	NOUN
cblr-3040	910	21	"	"	PUNCT
cblr-3040	910	22	)	)	PUNCT
cblr-3040	910	23	.	.	PUNCT
cblr-3040	911	1	161	161	NUM
cblr-3040	911	2	see	see	VERB
cblr-3040	911	3	william	william	PROPN
cblr-3040	911	4	w.	w.	PROPN
cblr-3040	911	5	werntz	werntz	PROPN
cblr-3040	911	6	,	,	PUNCT
cblr-3040	911	7	accounting	account	VERB
cblr-3040	911	8	for	for	ADP
cblr-3040	911	9	stock	stock	NOUN
cblr-3040	911	10	options	option	NOUN
cblr-3040	911	11	issued	issue	VERB
cblr-3040	911	12	to	to	ADP
cblr-3040	911	13	employees	employee	NOUN
cblr-3040	911	14	,	,	PUNCT
cblr-3040	911	15	acct	acct	NOUN
cblr-3040	911	16	.	.	PUNCT
cblr-3040	911	17	,	,	PUNCT
cblr-3040	911	18	auditing	auditing	NOUN
cblr-3040	911	19	,	,	PUNCT
cblr-3040	911	20	taxes	taxis	NOUN
cblr-3040	911	21	137	137	NUM
cblr-3040	911	22	(	(	PUNCT
cblr-3040	911	23	1953	1953	NUM
cblr-3040	911	24	)	)	PUNCT
cblr-3040	911	25	(	(	PUNCT
cblr-3040	911	26	commenting	comment	VERB
cblr-3040	911	27	on	on	ADP
cblr-3040	911	28	the	the	DET
cblr-3040	911	29	increasing	increase	VERB
cblr-3040	911	30	use	use	NOUN
cblr-3040	911	31	of	of	ADP
cblr-3040	911	32	employee	employee	NOUN
cblr-3040	911	33	stock	stock	NOUN
cblr-3040	911	34	options	option	NOUN
cblr-3040	911	35	in	in	ADP
cblr-3040	911	36	the	the	DET
cblr-3040	911	37	early	early	ADJ
cblr-3040	911	38	1950s	1950	NOUN
cblr-3040	911	39	and	and	CCONJ
cblr-3040	911	40	identifying	identify	VERB
cblr-3040	911	41	the	the	DET
cblr-3040	911	42	determination	determination	NOUN
cblr-3040	911	43	of	of	ADP
cblr-3040	911	44	whether	whether	SCONJ
cblr-3040	911	45	the	the	DET
cblr-3040	911	46	option	option	NOUN
cblr-3040	911	47	agreement	agreement	NOUN
cblr-3040	911	48	includes	include	VERB
cblr-3040	911	49	an	an	DET
cblr-3040	911	50	element	element	NOUN
cblr-3040	911	51	of	of	ADP
cblr-3040	911	52	compensation	compensation	NOUN
cblr-3040	911	53	,	,	PUNCT
cblr-3040	911	54	and	and	CCONJ
cblr-3040	911	55	if	if	SCONJ
cblr-3040	911	56	so	so	ADV
cblr-3040	911	57	,	,	PUNCT
cblr-3040	911	58	how	how	SCONJ
cblr-3040	911	59	the	the	DET
cblr-3040	911	60	grant	grant	NOUN
cblr-3040	911	61	of	of	ADP
cblr-3040	911	62	the	the	DET
cblr-3040	911	63	stock	stock	NOUN
cblr-3040	911	64	option	option	NOUN
cblr-3040	911	65	should	should	AUX
cblr-3040	911	66	be	be	AUX
cblr-3040	911	67	"	"	PUNCT
cblr-3040	911	68	evaluated	evaluated	ADJ
cblr-3040	911	69	"	"	PUNCT
cblr-3040	911	70	as	as	ADP
cblr-3040	911	71	"	"	PUNCT
cblr-3040	911	72	major	major	ADJ
cblr-3040	911	73	"	"	PUNCT
cblr-3040	911	74	accounting	accounting	NOUN
cblr-3040	911	75	questions	question	NOUN
cblr-3040	911	76	)	)	PUNCT
cblr-3040	911	77	.	.	PUNCT
cblr-3040	912	1	werntz	werntz	PROPN
cblr-3040	912	2	,	,	PUNCT
cblr-3040	912	3	a	a	DET
cblr-3040	912	4	lawyer	lawyer	NOUN
cblr-3040	912	5	,	,	PUNCT
cblr-3040	912	6	accountant	accountant	NOUN
cblr-3040	912	7	,	,	PUNCT
cblr-3040	912	8	and	and	CCONJ
cblr-3040	912	9	long	long	ADJ
cblr-3040	912	10	-	-	PUNCT
cblr-3040	912	11	time	time	NOUN
cblr-3040	912	12	partner	partner	NOUN
cblr-3040	912	13	in	in	ADP
cblr-3040	912	14	the	the	DET
cblr-3040	912	15	accounting	accounting	NOUN
cblr-3040	912	16	firm	firm	NOUN
cblr-3040	912	17	of	of	ADP
cblr-3040	912	18	touche	touche	PROPN
cblr-3040	912	19	ross	ross	PROPN
cblr-3040	912	20	&	&	CCONJ
cblr-3040	912	21	co.	co.	PROPN
cblr-3040	912	22	,	,	PUNCT
cblr-3040	912	23	with	with	ADP
cblr-3040	912	24	experience	experience	NOUN
cblr-3040	912	25	as	as	ADP
cblr-3040	912	26	a	a	DET
cblr-3040	912	27	teacher	teacher	NOUN
cblr-3040	912	28	of	of	ADP
cblr-3040	912	29	accounting	accounting	NOUN
cblr-3040	912	30	,	,	PUNCT
cblr-3040	912	31	corporate	corporate	ADJ
cblr-3040	912	32	finance	finance	NOUN
cblr-3040	912	33	and	and	CCONJ
cblr-3040	912	34	law	law	NOUN
cblr-3040	912	35	at	at	ADP
cblr-3040	912	36	yale	yale	PROPN
cblr-3040	912	37	university	university	PROPN
cblr-3040	912	38	and	and	CCONJ
cblr-3040	912	39	yale	yale	PROPN
cblr-3040	912	40	law	law	PROPN
cblr-3040	912	41	school	school	NOUN
cblr-3040	912	42	,	,	PUNCT
cblr-3040	912	43	reviewed	review	VERB
cblr-3040	912	44	the	the	DET
cblr-3040	912	45	then	then	ADV
cblr-3040	912	46	-	-	PUNCT
cblr-3040	912	47	prevailing	prevail	VERB
cblr-3040	912	48	accounting	accounting	NOUN
cblr-3040	912	49	proposals	proposal	NOUN
cblr-3040	912	50	and	and	CCONJ
cblr-3040	912	51	valuation	valuation	NOUN
cblr-3040	912	52	challenges	challenge	NOUN
cblr-3040	912	53	in	in	ADP
cblr-3040	912	54	the	the	DET
cblr-3040	912	55	handling	handling	NOUN
cblr-3040	912	56	of	of	ADP
cblr-3040	912	57	stock	stock	NOUN
cblr-3040	912	58	options	option	NOUN
cblr-3040	912	59	,	,	PUNCT
cblr-3040	912	60	as	as	ADV
cblr-3040	912	61	well	well	ADV
cblr-3040	912	62	as	as	ADP
cblr-3040	912	63	the	the	DET
cblr-3040	912	64	sec	sec	PROPN
cblr-3040	912	65	's	's	PART
cblr-3040	912	66	emphasis	emphasis	NOUN
cblr-3040	912	67	on	on	ADP
cblr-3040	912	68	disclosure	disclosure	NOUN
cblr-3040	912	69	and	and	CCONJ
cblr-3040	912	70	commented	comment	VERB
cblr-3040	912	71	that	that	SCONJ
cblr-3040	912	72	:	:	PUNCT
cblr-3040	912	73	"	"	PUNCT
cblr-3040	912	74	perhaps	perhaps	ADV
cblr-3040	912	75	no	no	DET
cblr-3040	912	76	treatment	treatment	NOUN
cblr-3040	912	77	of	of	ADP
cblr-3040	912	78	a	a	DET
cblr-3040	912	79	problem	problem	NOUN
cblr-3040	912	80	of	of	ADP
cblr-3040	912	81	this	this	DET
cblr-3040	912	82	complexity	complexity	NOUN
cblr-3040	912	83	can	can	AUX
cblr-3040	912	84	be	be	AUX
cblr-3040	912	85	worked	work	VERB
cblr-3040	912	86	out	out	ADP
cblr-3040	912	87	that	that	PRON
cblr-3040	912	88	would	would	AUX
cblr-3040	912	89	be	be	AUX
cblr-3040	912	90	wholly	wholly	ADV
cblr-3040	912	91	uncontroversial	uncontroversial	ADJ
cblr-3040	912	92	,	,	PUNCT
cblr-3040	912	93	particularly	particularly	ADV
cblr-3040	912	94	since	since	SCONJ
cblr-3040	912	95	the	the	DET
cblr-3040	912	96	use	use	NOUN
cblr-3040	912	97	of	of	ADP
cblr-3040	912	98	stock	stock	NOUN
cblr-3040	912	99	options	option	NOUN
cblr-3040	912	100	(	(	PUNCT
cblr-3040	912	101	which	which	PRON
cblr-3040	912	102	,	,	PUNCT
cblr-3040	912	103	of	of	ADP
cblr-3040	912	104	course	course	NOUN
cblr-3040	912	105	,	,	PUNCT
cblr-3040	912	106	is	be	AUX
cblr-3040	912	107	not	not	PART
cblr-3040	912	108	an	an	DET
cblr-3040	912	109	accounting	accounting	NOUN
cblr-3040	912	110	question	question	NOUN
cblr-3040	912	111	)	)	PUNCT
cblr-3040	912	112	is	be	AUX
cblr-3040	912	113	considered	consider	VERB
cblr-3040	912	114	by	by	ADP
cblr-3040	912	115	many	many	ADJ
cblr-3040	912	116	to	to	PART
cblr-3040	912	117	be	be	AUX
cblr-3040	912	118	undesirable	undesirable	ADJ
cblr-3040	912	119	.	.	PUNCT
cblr-3040	912	120	"	"	PUNCT
cblr-3040	913	1	i	i	PRON
cblr-3040	913	2	d.	d.	PROPN
cblr-3040	913	3	at	at	ADP
cblr-3040	913	4	143	143	NUM
cblr-3040	913	5	.	.	PUNCT
cblr-3040	914	1	162	162	NUM
cblr-3040	914	2	see	see	VERB
cblr-3040	914	3	supra	supra	PROPN
cblr-3040	914	4	notes	note	VERB
cblr-3040	914	5	141	141	NUM
cblr-3040	914	6	-	-	SYM
cblr-3040	914	7	143	143	NUM
cblr-3040	914	8	.	.	PUNCT
cblr-3040	915	1	[	[	X
cblr-3040	915	2	vol	vol	NOUN
cblr-3040	915	3	.	.	PUNCT
cblr-3040	915	4	2003	2003	NUM
cblr-3040	915	5	no	no	NOUN
cblr-3040	915	6	.	.	PUNCT
cblr-3040	916	1	1:35	1:35	NUM
cblr-3040	916	2	]	]	PUNCT
cblr-3040	916	3	stopping	stop	VERB
cblr-3040	916	4	enron	enron	PROPN
cblr-3040	916	5	end	end	NOUN
cblr-3040	916	6	-	-	PUNCT
cblr-3040	916	7	runs	run	NOUN
cblr-3040	916	8	and	and	CCONJ
cblr-3040	916	9	other	other	ADJ
cblr-3040	916	10	trick	trick	NOUN
cblr-3040	916	11	plays	play	VERB
cblr-3040	916	12	105	105	NUM
cblr-3040	916	13	more	more	ADV
cblr-3040	916	14	compelling	compelling	ADJ
cblr-3040	916	15	analytical	analytical	ADJ
cblr-3040	916	16	issues	issue	NOUN
cblr-3040	916	17	.	.	PUNCT
cblr-3040	917	1	by	by	ADP
cblr-3040	917	2	proposing	propose	VERB
cblr-3040	917	3	to	to	PART
cblr-3040	917	4	attack	attack	VERB
cblr-3040	917	5	the	the	DET
cblr-3040	917	6	tax	tax	NOUN
cblr-3040	917	7	deductions	deduction	NOUN
cblr-3040	917	8	claimed	claim	VERB
cblr-3040	917	9	by	by	ADP
cblr-3040	917	10	companies	company	NOUN
cblr-3040	917	11	that	that	PRON
cblr-3040	917	12	are	be	AUX
cblr-3040	917	13	not	not	PART
cblr-3040	917	14	expensing	expense	VERB
cblr-3040	917	15	the	the	DET
cblr-3040	917	16	corresponding	correspond	VERB
cblr-3040	917	17	compensation	compensation	NOUN
cblr-3040	917	18	element	element	NOUN
cblr-3040	917	19	of	of	ADP
cblr-3040	917	20	employee	employee	NOUN
cblr-3040	917	21	stock	stock	NOUN
cblr-3040	917	22	option	option	NOUN
cblr-3040	917	23	arrangements	arrangement	NOUN
cblr-3040	917	24	,	,	PUNCT
cblr-3040	917	25	the	the	DET
cblr-3040	917	26	levin	levin	PROPN
cblr-3040	917	27	-	-	PUNCT
cblr-3040	917	28	mccain	mccain	PROPN
cblr-3040	917	29	bill	bill	NOUN
cblr-3040	917	30	-styled	-style	VERB
cblr-3040	917	31	"	"	PUNCT
cblr-3040	917	32	the	the	DET
cblr-3040	917	33	ending	end	VERB
cblr-3040	917	34	double	double	ADJ
cblr-3040	917	35	standards	standard	NOUN
cblr-3040	917	36	for	for	ADP
cblr-3040	917	37	stock	stock	NOUN
cblr-3040	917	38	options	option	NOUN
cblr-3040	917	39	act	act	NOUN
cblr-3040	917	40	"	"	PUNCT
cblr-3040	917	41	'	'	NUM
cblr-3040	917	42	6	6	NUM
cblr-3040	917	43	3	3	NUM
cblr-3040	917	44	-put	-put	NOUN
cblr-3040	917	45	book	book	NOUN
cblr-3040	917	46	-	-	PUNCT
cblr-3040	917	47	tax	tax	NOUN
cblr-3040	917	48	divergence	divergence	NOUN
cblr-3040	917	49	at	at	ADP
cblr-3040	917	50	center	center	ADJ
cblr-3040	917	51	stage	stage	NOUN
cblr-3040	917	52	,	,	PUNCT
cblr-3040	917	53	as	as	SCONJ
cblr-3040	917	54	discussed	discuss	VERB
cblr-3040	917	55	in	in	ADP
cblr-3040	917	56	the	the	DET
cblr-3040	917	57	following	follow	VERB
cblr-3040	917	58	subsection	subsection	NOUN
cblr-3040	917	59	.	.	PUNCT
cblr-3040	918	1	5	5	NUM
cblr-3040	918	2	.	.	X
cblr-3040	918	3	tax	tax	NOUN
cblr-3040	918	4	-	-	PUNCT
cblr-3040	918	5	related	relate	VERB
cblr-3040	918	6	proposals	proposal	NOUN
cblr-3040	918	7	much	much	ADJ
cblr-3040	918	8	like	like	ADP
cblr-3040	918	9	the	the	DET
cblr-3040	918	10	iasb	iasb	ADJ
cblr-3040	918	11	resuscitation	resuscitation	NOUN
cblr-3040	918	12	of	of	ADP
cblr-3040	918	13	the	the	DET
cblr-3040	918	14	fasb	fasb	NOUN
cblr-3040	918	15	's	's	PART
cblr-3040	918	16	earlier	early	ADJ
cblr-3040	918	17	financial	financial	ADJ
cblr-3040	918	18	accounting	accounting	NOUN
cblr-3040	918	19	proposal	proposal	NOUN
cblr-3040	918	20	,	,	PUNCT
cblr-3040	918	21	the	the	DET
cblr-3040	918	22	levin	levin	PROPN
cblr-3040	918	23	-	-	PUNCT
cblr-3040	918	24	mccain	mccain	PROPN
cblr-3040	918	25	bill	bill	PROPN
cblr-3040	918	26	revisits	revisit	VERB
cblr-3040	918	27	a	a	DET
cblr-3040	918	28	failed	fail	VERB
cblr-3040	918	29	proposal	proposal	NOUN
cblr-3040	918	30	attempted	attempt	VERB
cblr-3040	918	31	from	from	ADP
cblr-3040	918	32	the	the	DET
cblr-3040	918	33	tax	tax	NOUN
cblr-3040	918	34	side	side	NOUN
cblr-3040	918	35	several	several	ADJ
cblr-3040	918	36	years	year	NOUN
cblr-3040	918	37	ago	ago	ADV
cblr-3040	918	38	.	.	PUNCT
cblr-3040	919	1	6	6	NUM
cblr-3040	919	2	the	the	DET
cblr-3040	919	3	most	most	ADV
cblr-3040	919	4	recent	recent	ADJ
cblr-3040	919	5	levin	levin	PROPN
cblr-3040	919	6	-	-	PUNCT
cblr-3040	919	7	mccain	mccain	PROPN
cblr-3040	919	8	proposal	proposal	NOUN
cblr-3040	919	9	provides	provide	VERB
cblr-3040	919	10	that	that	SCONJ
cblr-3040	919	11	a	a	DET
cblr-3040	919	12	company	company	NOUN
cblr-3040	919	13	's	's	PART
cblr-3040	919	14	tax	tax	NOUN
cblr-3040	919	15	deduction	deduction	NOUN
cblr-3040	919	16	for	for	ADP
cblr-3040	919	17	the	the	DET
cblr-3040	919	18	compensatory	compensatory	ADJ
cblr-3040	919	19	element	element	NOUN
cblr-3040	919	20	of	of	ADP
cblr-3040	919	21	a	a	DET
cblr-3040	919	22	nonqualified	nonqualifie	VERB
cblr-3040	919	23	stock	stock	NOUN
cblr-3040	919	24	option	option	NOUN
cblr-3040	919	25	arrangement	arrangement	NOUN
cblr-3040	919	26	would	would	AUX
cblr-3040	919	27	be	be	AUX
cblr-3040	919	28	limited	limit	VERB
cblr-3040	919	29	to	to	ADP
cblr-3040	919	30	the	the	DET
cblr-3040	919	31	lesser	less	ADJ
cblr-3040	919	32	of	of	ADP
cblr-3040	919	33	the	the	DET
cblr-3040	919	34	amount	amount	NOUN
cblr-3040	919	35	expensed	expense	VERB
cblr-3040	919	36	for	for	ADP
cblr-3040	919	37	book	book	NOUN
cblr-3040	919	38	purposes	purpose	NOUN
cblr-3040	919	39	or	or	CCONJ
cblr-3040	919	40	the	the	DET
cblr-3040	919	41	amount	amount	NOUN
cblr-3040	919	42	the	the	DET
cblr-3040	919	43	employee	employee	NOUN
cblr-3040	919	44	recognizes	recognize	VERB
cblr-3040	919	45	as	as	ADP
cblr-3040	919	46	ordinary	ordinary	ADJ
cblr-3040	919	47	income	income	NOUN
cblr-3040	919	48	from	from	ADP
cblr-3040	919	49	such	such	ADJ
cblr-3040	919	50	stock	stock	NOUN
cblr-3040	919	51	option	option	NOUN
cblr-3040	919	52	compensation	compensation	NOUN
cblr-3040	919	53	.	.	PUNCT
cblr-3040	920	1	165	165	NUM
cblr-3040	920	2	the	the	DET
cblr-3040	920	3	inclusion	inclusion	NOUN
cblr-3040	920	4	of	of	ADP
cblr-3040	920	5	the	the	DET
cblr-3040	920	6	"	"	PUNCT
cblr-3040	920	7	ending	end	VERB
cblr-3040	920	8	double	double	ADJ
cblr-3040	920	9	standards	standard	NOUN
cblr-3040	920	10	"	"	PUNCT
cblr-3040	920	11	language	language	NOUN
cblr-3040	920	12	in	in	ADP
cblr-3040	920	13	the	the	DET
cblr-3040	920	14	title	title	NOUN
cblr-3040	920	15	of	of	ADP
cblr-3040	920	16	the	the	DET
cblr-3040	920	17	bill	bill	NOUN
cblr-3040	920	18	obviously	obviously	ADV
cblr-3040	920	19	followed	follow	VERB
cblr-3040	920	20	the	the	DET
cblr-3040	920	21	perception	perception	NOUN
cblr-3040	920	22	that	that	SCONJ
cblr-3040	920	23	there	there	PRON
cblr-3040	920	24	is	be	VERB
cblr-3040	920	25	something	something	PRON
cblr-3040	920	26	fundamentally	fundamentally	ADV
cblr-3040	920	27	wrong	wrong	ADJ
cblr-3040	920	28	with	with	ADP
cblr-3040	920	29	a	a	DET
cblr-3040	920	30	system	system	NOUN
cblr-3040	920	31	whereby	whereby	ADV
cblr-3040	920	32	,	,	PUNCT
cblr-3040	920	33	in	in	ADP
cblr-3040	920	34	many	many	ADJ
cblr-3040	920	35	cases	case	NOUN
cblr-3040	920	36	,	,	PUNCT
cblr-3040	920	37	an	an	DET
cblr-3040	920	38	item	item	NOUN
cblr-3040	920	39	identified	identify	VERB
cblr-3040	920	40	as	as	ADP
cblr-3040	920	41	"	"	PUNCT
cblr-3040	920	42	compensation	compensation	NOUN
cblr-3040	920	43	"	"	PUNCT
cblr-3040	920	44	is	be	AUX
cblr-3040	920	45	deducted	deduct	VERB
cblr-3040	920	46	in	in	ADP
cblr-3040	920	47	arriving	arrive	VERB
cblr-3040	920	48	at	at	ADP
cblr-3040	920	49	taxable	taxable	ADJ
cblr-3040	920	50	income	income	NOUN
cblr-3040	920	51	,	,	PUNCT
cblr-3040	920	52	but	but	CCONJ
cblr-3040	920	53	not	not	PART
cblr-3040	920	54	in	in	ADP
cblr-3040	920	55	arriving	arrive	VERB
cblr-3040	920	56	at	at	ADP
cblr-3040	920	57	the	the	DET
cblr-3040	920	58	earnings	earning	NOUN
cblr-3040	920	59	reported	report	VERB
cblr-3040	920	60	in	in	ADP
cblr-3040	920	61	the	the	DET
cblr-3040	920	62	companies	company	NOUN
cblr-3040	920	63	'	'	PART
cblr-3040	920	64	financial	financial	ADJ
cblr-3040	920	65	income	income	NOUN
cblr-3040	920	66	statements	statement	NOUN
cblr-3040	920	67	.	.	PUNCT
cblr-3040	921	1	and	and	CCONJ
cblr-3040	921	2	,	,	PUNCT
cblr-3040	921	3	indeed	indeed	ADV
cblr-3040	921	4	,	,	PUNCT
cblr-3040	921	5	this	this	DET
cblr-3040	921	6	apparent	apparent	ADJ
cblr-3040	921	7	inconsistency	inconsistency	NOUN
cblr-3040	921	8	may	may	AUX
cblr-3040	921	9	,	,	PUNCT
cblr-3040	921	10	at	at	ADP
cblr-3040	921	11	least	least	ADJ
cblr-3040	921	12	at	at	ADP
cblr-3040	921	13	first	first	ADJ
cblr-3040	921	14	blush	blush	NOUN
cblr-3040	921	15	,	,	PUNCT
cblr-3040	921	16	seem	seem	VERB
cblr-3040	921	17	unconscionable	unconscionable	ADJ
cblr-3040	921	18	.	.	PUNCT
cblr-3040	922	1	it	it	PRON
cblr-3040	922	2	has	have	AUX
cblr-3040	922	3	certainly	certainly	ADV
cblr-3040	922	4	caused	cause	VERB
cblr-3040	922	5	public	public	ADJ
cblr-3040	922	6	outcries	outcry	NOUN
cblr-3040	922	7	about	about	ADP
cblr-3040	922	8	the	the	DET
cblr-3040	922	9	resulting	result	VERB
cblr-3040	922	10	combination	combination	NOUN
cblr-3040	922	11	of	of	ADP
cblr-3040	922	12	tax	tax	NOUN
cblr-3040	922	13	avoidance	avoidance	NOUN
cblr-3040	922	14	and	and	CCONJ
cblr-3040	922	15	inflated	inflate	VERB
cblr-3040	922	16	earnings.166	earnings.166	PRON
cblr-3040	922	17	the	the	DET
cblr-3040	922	18	fact	fact	NOUN
cblr-3040	922	19	that	that	SCONJ
cblr-3040	922	20	enron	enron	PROPN
cblr-3040	922	21	is	be	AUX
cblr-3040	922	22	reported	report	VERB
cblr-3040	922	23	to	to	PART
cblr-3040	922	24	have	have	AUX
cblr-3040	922	25	eschewed	eschew	VERB
cblr-3040	922	26	expensing	expense	VERB
cblr-3040	922	27	some	some	DET
cblr-3040	922	28	$	$	SYM
cblr-3040	922	29	600	600	NUM
cblr-3040	922	30	million	million	NUM
cblr-3040	922	31	of	of	ADP
cblr-3040	922	32	163	163	NUM
cblr-3040	922	33	see	see	NOUN
cblr-3040	922	34	levin	levin	PROPN
cblr-3040	922	35	-	-	PUNCT
cblr-3040	922	36	mccain	mccain	PROPN
cblr-3040	922	37	bill	bill	NOUN
cblr-3040	922	38	,	,	PUNCT
cblr-3040	922	39	supra	supra	PROPN
cblr-3040	922	40	note	note	PROPN
cblr-3040	922	41	145	145	NUM
cblr-3040	922	42	.	.	NOUN
cblr-3040	922	43	164	164	NUM
cblr-3040	922	44	see	see	VERB
cblr-3040	922	45	supra	supra	PROPN
cblr-3040	922	46	note	note	PROPN
cblr-3040	922	47	145	145	NUM
cblr-3040	922	48	;	;	PUNCT
cblr-3040	922	49	see	see	VERB
cblr-3040	922	50	also	also	ADV
cblr-3040	922	51	kurt	kurt	PROPN
cblr-3040	922	52	ritterpusch	ritterpusch	PROPN
cblr-3040	922	53	,	,	PUNCT
cblr-3040	922	54	stock	stock	NOUN
cblr-3040	922	55	options	option	NOUN
cblr-3040	922	56	:	:	PUNCT
cblr-3040	922	57	levin	levin	PROPN
cblr-3040	922	58	,	,	PUNCT
cblr-3040	922	59	mccain	mccain	PROPN
cblr-3040	922	60	bill	bill	PROPN
cblr-3040	922	61	would	would	AUX
cblr-3040	922	62	require	require	VERB
cblr-3040	922	63	companies	company	NOUN
cblr-3040	922	64	to	to	PART
cblr-3040	922	65	include	include	VERB
cblr-3040	922	66	stock	stock	NOUN
cblr-3040	922	67	option	option	NOUN
cblr-3040	922	68	costs	cost	NOUN
cblr-3040	922	69	in	in	ADP
cblr-3040	922	70	bottom	bottom	ADJ
cblr-3040	922	71	line	line	NOUN
cblr-3040	922	72	,	,	PUNCT
cblr-3040	922	73	31	31	NUM
cblr-3040	922	74	daily	daily	ADJ
cblr-3040	922	75	tax	tax	NOUN
cblr-3040	922	76	.	.	PUNCT
cblr-3040	923	1	rep	rep	PROPN
cblr-3040	923	2	.	.	PROPN
cblr-3040	923	3	(	(	PUNCT
cblr-3040	923	4	bna	bna	PROPN
cblr-3040	923	5	)	)	PUNCT
cblr-3040	923	6	at	at	ADP
cblr-3040	923	7	g-6	g-6	NOUN
cblr-3040	923	8	(	(	PUNCT
cblr-3040	923	9	feb	feb	PROPN
cblr-3040	923	10	.	.	PROPN
cblr-3040	923	11	14	14	NUM
cblr-3040	923	12	,	,	PUNCT
cblr-3040	923	13	2002	2002	NUM
cblr-3040	923	14	)	)	PUNCT
cblr-3040	923	15	.	.	PUNCT
cblr-3040	924	1	16	16	NUM
cblr-3040	924	2	see	see	VERB
cblr-3040	924	3	levin	levin	PROPN
cblr-3040	924	4	-	-	PUNCT
cblr-3040	924	5	mccain	mccain	PROPN
cblr-3040	924	6	bill	bill	NOUN
cblr-3040	924	7	,	,	PUNCT
cblr-3040	924	8	supra	supra	PROPN
cblr-3040	924	9	note	note	PROPN
cblr-3040	924	10	145	145	NUM
cblr-3040	924	11	,	,	PUNCT
cblr-3040	924	12	§	§	PROPN
cblr-3040	924	13	2	2	NUM
cblr-3040	924	14	.	.	SYM
cblr-3040	924	15	166	166	NUM
cblr-3040	924	16	see	see	VERB
cblr-3040	924	17	johnston	johnston	PROPN
cblr-3040	924	18	,	,	PUNCT
cblr-3040	924	19	supra	supra	PROPN
cblr-3040	924	20	note	note	PROPN
cblr-3040	924	21	128	128	NUM
cblr-3040	924	22	;	;	PUNCT
cblr-3040	924	23	matt	matt	PROPN
cblr-3040	924	24	krantz	krantz	PROPN
cblr-3040	924	25	,	,	PUNCT
cblr-3040	924	26	loophole	loophole	NOUN
cblr-3040	924	27	inflates	inflate	VERB
cblr-3040	924	28	earnings	earning	NOUN
cblr-3040	924	29	,	,	PUNCT
cblr-3040	924	30	usa	usa	PROPN
cblr-3040	924	31	today	today	NOUN
cblr-3040	924	32	,	,	PUNCT
cblr-3040	924	33	apr	apr	PROPN
cblr-3040	924	34	.	.	PROPN
cblr-3040	924	35	8	8	NUM
cblr-3040	924	36	,	,	PUNCT
cblr-3040	924	37	2002	2002	NUM
cblr-3040	924	38	,	,	PUNCT
cblr-3040	924	39	at	at	ADP
cblr-3040	924	40	1b	1b	NUM
cblr-3040	924	41	;	;	PUNCT
cblr-3040	924	42	briloff	briloff	NOUN
cblr-3040	924	43	,	,	PUNCT
cblr-3040	924	44	supra	supra	PROPN
cblr-3040	924	45	note	note	PROPN
cblr-3040	924	46	8	8	NUM
cblr-3040	924	47	;	;	PUNCT
cblr-3040	924	48	see	see	VERB
cblr-3040	924	49	also	also	ADV
cblr-3040	924	50	143	143	NUM
cblr-3040	924	51	cong	cong	NOUN
cblr-3040	924	52	.	.	PUNCT
cblr-3040	925	1	rec	rec	X
cblr-3040	925	2	.	.	PUNCT
cblr-3040	926	1	s3203	s3203	PROPN
cblr-3040	926	2	(	(	PUNCT
cblr-3040	926	3	1997	1997	NUM
cblr-3040	926	4	)	)	PUNCT
cblr-3040	926	5	(	(	PUNCT
cblr-3040	926	6	statement	statement	NOUN
cblr-3040	926	7	of	of	ADP
cblr-3040	926	8	sen	sen	PROPN
cblr-3040	926	9	.	.	PROPN
cblr-3040	926	10	levin	levin	PROPN
cblr-3040	926	11	)	)	PUNCT
cblr-3040	926	12	(	(	PUNCT
cblr-3040	926	13	referring	refer	VERB
cblr-3040	926	14	to	to	ADP
cblr-3040	926	15	employee	employee	NOUN
cblr-3040	926	16	stock	stock	NOUN
cblr-3040	926	17	option	option	NOUN
cblr-3040	926	18	deductions	deduction	NOUN
cblr-3040	926	19	as	as	ADP
cblr-3040	926	20	"	"	PUNCT
cblr-3040	926	21	an	an	DET
cblr-3040	926	22	expensive	expensive	ADJ
cblr-3040	926	23	tax	tax	NOUN
cblr-3040	926	24	loophole	loophole	NOUN
cblr-3040	926	25	"	"	PUNCT
cblr-3040	926	26	)	)	PUNCT
cblr-3040	926	27	.	.	PUNCT
cblr-3040	927	1	columbia	columbia	PROPN
cblr-3040	927	2	business	business	PROPN
cblr-3040	927	3	law	law	PROPN
cblr-3040	927	4	review	review	VERB
cblr-3040	927	5	stock	stock	NOUN
cblr-3040	927	6	option	option	NOUN
cblr-3040	927	7	compensation	compensation	NOUN
cblr-3040	927	8	for	for	ADP
cblr-3040	927	9	book	book	NOUN
cblr-3040	927	10	purposes	purpose	NOUN
cblr-3040	927	11	over	over	ADP
cblr-3040	927	12	a	a	DET
cblr-3040	927	13	recent	recent	ADJ
cblr-3040	927	14	five	five	NUM
cblr-3040	927	15	-	-	PUNCT
cblr-3040	927	16	year	year	NOUN
cblr-3040	927	17	period	period	NOUN
cblr-3040	927	18	has	have	AUX
cblr-3040	927	19	certainly	certainly	ADV
cblr-3040	927	20	fueled	fuel	VERB
cblr-3040	927	21	the	the	DET
cblr-3040	927	22	fire	fire	NOUN
cblr-3040	927	23	.	.	PUNCT
cblr-3040	928	1	167	167	NUM
cblr-3040	928	2	determining	determine	VERB
cblr-3040	928	3	whether	whether	SCONJ
cblr-3040	928	4	the	the	DET
cblr-3040	928	5	income	income	NOUN
cblr-3040	928	6	tax	tax	NOUN
cblr-3040	928	7	and	and	CCONJ
cblr-3040	928	8	financial	financial	ADJ
cblr-3040	928	9	accounting	accounting	NOUN
cblr-3040	928	10	treatment	treatment	NOUN
cblr-3040	928	11	of	of	ADP
cblr-3040	928	12	stock	stock	NOUN
cblr-3040	928	13	option	option	NOUN
cblr-3040	928	14	compensation	compensation	NOUN
cblr-3040	928	15	should	should	AUX
cblr-3040	928	16	be	be	AUX
cblr-3040	928	17	harmonized	harmonize	VERB
cblr-3040	928	18	is	be	AUX
cblr-3040	928	19	by	by	ADP
cblr-3040	928	20	no	no	DET
cblr-3040	928	21	means	means	NOUN
cblr-3040	928	22	a	a	DET
cblr-3040	928	23	simple	simple	ADJ
cblr-3040	928	24	matter	matter	NOUN
cblr-3040	928	25	.	.	PUNCT
cblr-3040	929	1	opponents	opponent	NOUN
cblr-3040	929	2	of	of	ADP
cblr-3040	929	3	the	the	DET
cblr-3040	929	4	levin	levin	PROPN
cblr-3040	929	5	-	-	PUNCT
cblr-3040	929	6	mccain	mccain	PROPN
cblr-3040	929	7	proposal	proposal	NOUN
cblr-3040	929	8	have	have	AUX
cblr-3040	929	9	criticized	criticize	VERB
cblr-3040	929	10	it	it	PRON
cblr-3040	929	11	on	on	ADP
cblr-3040	929	12	many	many	ADJ
cblr-3040	929	13	levels	level	NOUN
cblr-3040	929	14	.	.	PUNCT
cblr-3040	930	1	the	the	DET
cblr-3040	930	2	principal	principal	ADJ
cblr-3040	930	3	lines	line	NOUN
cblr-3040	930	4	of	of	ADP
cblr-3040	930	5	attack	attack	NOUN
cblr-3040	930	6	are	be	AUX
cblr-3040	930	7	well	well	ADV
cblr-3040	930	8	-	-	PUNCT
cblr-3040	930	9	summarized	summarize	VERB
cblr-3040	930	10	in	in	ADP
cblr-3040	930	11	the	the	DET
cblr-3040	930	12	april	april	PROPN
cblr-3040	930	13	17	17	NUM
cblr-3040	930	14	,	,	PUNCT
cblr-3040	930	15	2002	2002	NUM
cblr-3040	930	16	white	white	PROPN
cblr-3040	930	17	paper	paper	NOUN
cblr-3040	930	18	issued	issue	VERB
cblr-3040	930	19	by	by	ADP
cblr-3040	930	20	the	the	DET
cblr-3040	930	21	information	information	NOUN
cblr-3040	930	22	technology	technology	PROPN
cblr-3040	930	23	association	association	PROPN
cblr-3040	930	24	of	of	ADP
cblr-3040	930	25	america	america	PROPN
cblr-3040	930	26	,	,	PUNCT
cblr-3040	930	27	a	a	DET
cblr-3040	930	28	trade	trade	NOUN
cblr-3040	930	29	association	association	NOUN
cblr-3040	930	30	representing	represent	VERB
cblr-3040	930	31	the	the	DET
cblr-3040	930	32	interests	interest	NOUN
cblr-3040	930	33	of	of	ADP
cblr-3040	930	34	many	many	ADJ
cblr-3040	930	35	members	member	NOUN
cblr-3040	930	36	of	of	ADP
cblr-3040	930	37	the	the	DET
cblr-3040	930	38	u.s	u.s	PROPN
cblr-3040	930	39	.	.	PROPN
cblr-3040	930	40	information	information	NOUN
cblr-3040	930	41	technology	technology	NOUN
cblr-3040	930	42	industry	industry	NOUN
cblr-3040	930	43	.	.	PUNCT
cblr-3040	931	1	6	6	NUM
cblr-3040	931	2	leaving	leave	VERB
cblr-3040	931	3	aside	aside	ADV
cblr-3040	931	4	the	the	DET
cblr-3040	931	5	itaa	itaa	NOUN
cblr-3040	931	6	's	's	PART
cblr-3040	931	7	familiar	familiar	ADJ
cblr-3040	931	8	refrains	refrain	NOUN
cblr-3040	931	9	from	from	ADP
cblr-3040	931	10	the	the	DET
cblr-3040	931	11	1993	1993	NUM
cblr-3040	931	12	-	-	SYM
cblr-3040	931	13	1995	1995	NUM
cblr-3040	931	14	debate	debate	NOUN
cblr-3040	931	15	as	as	ADP
cblr-3040	931	16	to	to	ADP
cblr-3040	931	17	the	the	DET
cblr-3040	931	18	likely	likely	ADJ
cblr-3040	931	19	effects	effect	NOUN
cblr-3040	931	20	on	on	ADP
cblr-3040	931	21	capital	capital	NOUN
cblr-3040	931	22	raising	raising	NOUN
cblr-3040	931	23	and	and	CCONJ
cblr-3040	931	24	employee	employee	NOUN
cblr-3040	931	25	compensation	compensation	NOUN
cblr-3040	931	26	of	of	ADP
cblr-3040	931	27	the	the	DET
cblr-3040	931	28	levin	levin	PROPN
cblr-3040	931	29	-	-	PUNCT
cblr-3040	931	30	mccain	mccain	PROPN
cblr-3040	931	31	approach	approach	NOUN
cblr-3040	931	32	,	,	PUNCT
cblr-3040	931	33	169	169	NUM
cblr-3040	931	34	the	the	DET
cblr-3040	931	35	itaa	itaa	NOUN
cblr-3040	931	36	's	's	PART
cblr-3040	931	37	arguments	argument	NOUN
cblr-3040	931	38	on	on	ADP
cblr-3040	931	39	the	the	DET
cblr-3040	931	40	technical	technical	ADJ
cblr-3040	931	41	merits	merit	NOUN
cblr-3040	931	42	of	of	ADP
cblr-3040	931	43	the	the	DET
cblr-3040	931	44	proposal	proposal	NOUN
cblr-3040	931	45	are	be	AUX
cblr-3040	931	46	essentially	essentially	ADV
cblr-3040	931	47	as	as	SCONJ
cblr-3040	931	48	follows	follow	VERB
cblr-3040	931	49	:	:	PUNCT
cblr-3040	931	50	though	though	SCONJ
cblr-3040	931	51	purporting	purport	VERB
cblr-3040	931	52	to	to	PART
cblr-3040	931	53	be	be	AUX
cblr-3040	931	54	"	"	PUNCT
cblr-3040	931	55	tax	tax	NOUN
cblr-3040	931	56	"	"	PUNCT
cblr-3040	931	57	legislation	legislation	NOUN
cblr-3040	931	58	,	,	PUNCT
cblr-3040	931	59	the	the	DET
cblr-3040	931	60	levin	levin	PROPN
cblr-3040	931	61	-	-	PUNCT
cblr-3040	931	62	mccain	mccain	PROPN
cblr-3040	931	63	bill	bill	NOUN
cblr-3040	931	64	is	be	AUX
cblr-3040	931	65	a	a	DET
cblr-3040	931	66	thinly	thinly	ADV
cblr-3040	931	67	-	-	PUNCT
cblr-3040	931	68	veiled	veil	VERB
cblr-3040	931	69	attempt	attempt	NOUN
cblr-3040	931	70	to	to	PART
cblr-3040	931	71	influence	influence	VERB
cblr-3040	931	72	the	the	DET
cblr-3040	931	73	financial	financial	ADJ
cblr-3040	931	74	accounting	accounting	NOUN
cblr-3040	931	75	for	for	ADP
cblr-3040	931	76	stock	stock	NOUN
cblr-3040	931	77	options	option	NOUN
cblr-3040	931	78	,	,	PUNCT
cblr-3040	931	79	which	which	PRON
cblr-3040	931	80	is	be	AUX
cblr-3040	931	81	a	a	DET
cblr-3040	931	82	complex	complex	ADJ
cblr-3040	931	83	issue	issue	NOUN
cblr-3040	931	84	best	well	ADV
cblr-3040	931	85	left	leave	VERB
cblr-3040	931	86	to	to	ADP
cblr-3040	931	87	accounting	account	VERB
cblr-3040	931	88	"	"	PUNCT
cblr-3040	931	89	experts	expert	NOUN
cblr-3040	931	90	"	"	PUNCT
cblr-3040	931	91	and	and	CCONJ
cblr-3040	931	92	,	,	PUNCT
cblr-3040	931	93	in	in	ADP
cblr-3040	931	94	this	this	DET
cblr-3040	931	95	case	case	NOUN
cblr-3040	931	96	,	,	PUNCT
cblr-3040	931	97	the	the	DET
cblr-3040	931	98	fasb	fasb	NOUN
cblr-3040	931	99	,	,	PUNCT
cblr-3040	931	100	and	and	CCONJ
cblr-3040	931	101	is	be	AUX
cblr-3040	931	102	in	in	ADP
cblr-3040	931	103	pretty	pretty	ADV
cblr-3040	931	104	good	good	ADJ
cblr-3040	931	105	shape	shape	NOUN
cblr-3040	931	106	under	under	ADP
cblr-3040	931	107	the	the	DET
cblr-3040	931	108	current	current	ADJ
cblr-3040	931	109	reporting	reporting	NOUN
cblr-3040	931	110	regime	regime	NOUN
cblr-3040	931	111	;	;	PUNCT
cblr-3040	931	112	there	there	PRON
cblr-3040	931	113	are	be	VERB
cblr-3040	931	114	legitimate	legitimate	ADJ
cblr-3040	931	115	reasons	reason	NOUN
cblr-3040	931	116	for	for	ADP
cblr-3040	931	117	divergent	divergent	ADJ
cblr-3040	931	118	book	book	NOUN
cblr-3040	931	119	-	-	PUNCT
cblr-3040	931	120	tax	tax	NOUN
cblr-3040	931	121	treatment	treatment	NOUN
cblr-3040	931	122	of	of	ADP
cblr-3040	931	123	various	various	ADJ
cblr-3040	931	124	items	item	NOUN
cblr-3040	931	125	,	,	PUNCT
cblr-3040	931	126	including	include	VERB
cblr-3040	931	127	stock	stock	NOUN
cblr-3040	931	128	option	option	NOUN
cblr-3040	931	129	compensation	compensation	NOUN
cblr-3040	931	130	,	,	PUNCT
cblr-3040	931	131	based	base	VERB
cblr-3040	931	132	on	on	ADP
cblr-3040	931	133	the	the	DET
cblr-3040	931	134	differing	differ	VERB
cblr-3040	931	135	goals	goal	NOUN
cblr-3040	931	136	of	of	ADP
cblr-3040	931	137	income	income	NOUN
cblr-3040	931	138	tax	tax	NOUN
cblr-3040	931	139	administration	administration	NOUN
cblr-3040	931	140	and	and	CCONJ
cblr-3040	931	141	financial	financial	ADJ
cblr-3040	931	142	accounting	accounting	NOUN
cblr-3040	931	143	acknowledged	acknowledge	VERB
cblr-3040	931	144	by	by	ADP
cblr-3040	931	145	the	the	DET
cblr-3040	931	146	supreme	supreme	ADJ
cblr-3040	931	147	court;17	court;17	PROPN
cblr-3040	931	148	°	°	PROPN
cblr-3040	931	149	and	and	CCONJ
cblr-3040	931	150	conforming	conform	VERB
cblr-3040	931	151	book	book	NOUN
cblr-3040	931	152	and	and	CCONJ
cblr-3040	931	153	tax	tax	NOUN
cblr-3040	931	154	167	167	NUM
cblr-3040	931	155	see	see	VERB
cblr-3040	931	156	148	148	NUM
cblr-3040	931	157	cong	cong	NOUN
cblr-3040	931	158	.	.	PUNCT
cblr-3040	932	1	rec	rec	PROPN
cblr-3040	932	2	.	.	PROPN
cblr-3040	933	1	s6626	s6626	PROPN
cblr-3040	933	2	(	(	PUNCT
cblr-3040	933	3	2002	2002	NUM
cblr-3040	933	4	)	)	PUNCT
cblr-3040	933	5	(	(	PUNCT
cblr-3040	933	6	statement	statement	NOUN
cblr-3040	933	7	of	of	ADP
cblr-3040	933	8	sen	sen	PROPN
cblr-3040	933	9	.	.	PROPN
cblr-3040	933	10	mccain	mccain	PROPN
cblr-3040	933	11	)	)	PUNCT
cblr-3040	933	12	(	(	PUNCT
cblr-3040	933	13	noting	note	VERB
cblr-3040	933	14	recent	recent	ADJ
cblr-3040	933	15	analysis	analysis	NOUN
cblr-3040	933	16	of	of	ADP
cblr-3040	933	17	enron	enron	PROPN
cblr-3040	933	18	's	's	PART
cblr-3040	933	19	issuance	issuance	NOUN
cblr-3040	933	20	of	of	ADP
cblr-3040	933	21	"	"	PUNCT
cblr-3040	933	22	nearly	nearly	ADV
cblr-3040	933	23	$	$	SYM
cblr-3040	933	24	600	600	NUM
cblr-3040	933	25	million	million	NUM
cblr-3040	933	26	in	in	ADP
cblr-3040	933	27	stock	stock	NOUN
cblr-3040	933	28	options	option	NOUN
cblr-3040	933	29	"	"	PUNCT
cblr-3040	933	30	and	and	CCONJ
cblr-3040	933	31	also	also	ADV
cblr-3040	933	32	referring	refer	VERB
cblr-3040	933	33	to	to	ADP
cblr-3040	933	34	reports	report	NOUN
cblr-3040	933	35	of	of	ADP
cblr-3040	933	36	over	over	ADP
cblr-3040	933	37	$	$	SYM
cblr-3040	933	38	1	1	NUM
cblr-3040	933	39	billion	billion	NUM
cblr-3040	933	40	in	in	ADP
cblr-3040	933	41	stock	stock	NOUN
cblr-3040	933	42	options	option	NOUN
cblr-3040	933	43	having	having	AUX
cblr-3040	933	44	been	be	AUX
cblr-3040	933	45	issued	issue	VERB
cblr-3040	933	46	to	to	ADP
cblr-3040	933	47	senior	senior	ADJ
cblr-3040	933	48	executives	executive	NOUN
cblr-3040	933	49	of	of	ADP
cblr-3040	933	50	worldcom	worldcom	PROPN
cblr-3040	933	51	)	)	PUNCT
cblr-3040	933	52	.	.	PUNCT
cblr-3040	934	1	168	168	NUM
cblr-3040	934	2	see	see	VERB
cblr-3040	934	3	itaa	itaa	PROPN
cblr-3040	934	4	white	white	PROPN
cblr-3040	934	5	paper	paper	NOUN
cblr-3040	934	6	,	,	PUNCT
cblr-3040	934	7	supra	supra	PROPN
cblr-3040	934	8	note	note	VERB
cblr-3040	934	9	127	127	NUM
cblr-3040	934	10	.	.	PUNCT
cblr-3040	935	1	the	the	DET
cblr-3040	935	2	itaa	itaa	PROPN
cblr-3040	935	3	purports	purport	VERB
cblr-3040	935	4	to	to	PART
cblr-3040	935	5	be	be	AUX
cblr-3040	935	6	the	the	DET
cblr-3040	935	7	only	only	ADJ
cblr-3040	935	8	trade	trade	NOUN
cblr-3040	935	9	association	association	NOUN
cblr-3040	935	10	representing	represent	VERB
cblr-3040	935	11	the	the	DET
cblr-3040	935	12	interests	interest	NOUN
cblr-3040	935	13	of	of	ADP
cblr-3040	935	14	the	the	DET
cblr-3040	935	15	world	world	NOUN
cblr-3040	935	16	-	-	PUNCT
cblr-3040	935	17	leading	lead	VERB
cblr-3040	935	18	u.s	u.s	PROPN
cblr-3040	935	19	.	.	PROPN
cblr-3040	935	20	it	it	PRON
cblr-3040	935	21	industry	industry	NOUN
cblr-3040	935	22	.	.	PUNCT
cblr-3040	936	1	see	see	VERB
cblr-3040	936	2	itaa	itaa	ADJ
cblr-3040	936	3	world	world	NOUN
cblr-3040	936	4	wide	wide	ADJ
cblr-3040	936	5	web	web	NOUN
cblr-3040	936	6	server	server	NOUN
cblr-3040	936	7	at	at	ADP
cblr-3040	936	8	http://www.itaa.org	http://www.itaa.org	PROPN
cblr-3040	936	9	.	.	PUNCT
cblr-3040	937	1	169	169	NUM
cblr-3040	937	2	see	see	VERB
cblr-3040	937	3	i	i	PROPN
cblr-3040	937	4	d.	d.	PROPN
cblr-3040	937	5	(	(	PUNCT
cblr-3040	937	6	arguing	argue	VERB
cblr-3040	937	7	,	,	PUNCT
cblr-3040	937	8	for	for	ADP
cblr-3040	937	9	example	example	NOUN
cblr-3040	937	10	,	,	PUNCT
cblr-3040	937	11	that	that	SCONJ
cblr-3040	937	12	mandatory	mandatory	ADJ
cblr-3040	937	13	expensing	expensing	NOUN
cblr-3040	937	14	for	for	ADP
cblr-3040	937	15	book	book	NOUN
cblr-3040	937	16	purposes	purpose	NOUN
cblr-3040	937	17	would	would	AUX
cblr-3040	937	18	result	result	VERB
cblr-3040	937	19	in	in	ADP
cblr-3040	937	20	less	less	ADJ
cblr-3040	937	21	option	option	NOUN
cblr-3040	937	22	issuances	issuance	NOUN
cblr-3040	937	23	,	,	PUNCT
cblr-3040	937	24	hurting	hurt	VERB
cblr-3040	937	25	rank	rank	NOUN
cblr-3040	937	26	and	and	CCONJ
cblr-3040	937	27	file	file	VERB
cblr-3040	937	28	employees	employee	NOUN
cblr-3040	937	29	and	and	CCONJ
cblr-3040	937	30	inhibiting	inhibit	VERB
cblr-3040	937	31	the	the	DET
cblr-3040	937	32	raising	raising	NOUN
cblr-3040	937	33	of	of	ADP
cblr-3040	937	34	capital	capital	NOUN
cblr-3040	937	35	by	by	ADP
cblr-3040	937	36	developing	develop	VERB
cblr-3040	937	37	companies	company	NOUN
cblr-3040	937	38	)	)	PUNCT
cblr-3040	937	39	.	.	PUNCT
cblr-3040	938	1	170	170	NUM
cblr-3040	938	2	see	see	VERB
cblr-3040	938	3	the	the	DET
cblr-3040	938	4	discussion	discussion	NOUN
cblr-3040	938	5	of	of	ADP
cblr-3040	938	6	the	the	DET
cblr-3040	938	7	supreme	supreme	PROPN
cblr-3040	938	8	court	court	PROPN
cblr-3040	938	9	's	's	PART
cblr-3040	938	10	opinion	opinion	NOUN
cblr-3040	938	11	in	in	ADP
cblr-3040	938	12	thor	thor	PROPN
cblr-3040	938	13	power	power	PROPN
cblr-3040	938	14	tool	tool	PROPN
cblr-3040	938	15	co.	co.	PROPN
cblr-3040	938	16	v.	v.	ADP
cblr-3040	938	17	comm'r	comm'r	PROPN
cblr-3040	938	18	,	,	PUNCT
cblr-3040	938	19	439	439	NUM
cblr-3040	938	20	u.s	u.s	PROPN
cblr-3040	938	21	.	.	PROPN
cblr-3040	938	22	522	522	NUM
cblr-3040	938	23	(	(	PUNCT
cblr-3040	938	24	1979	1979	NUM
cblr-3040	938	25	)	)	PUNCT
cblr-3040	938	26	,	,	PUNCT
cblr-3040	938	27	infra	infra	NOUN
cblr-3040	938	28	notes	note	VERB
cblr-3040	938	29	181	181	NUM
cblr-3040	938	30	-	-	SYM
cblr-3040	938	31	191	191	NUM
cblr-3040	938	32	and	and	CCONJ
cblr-3040	938	33	accompanying	accompany	VERB
cblr-3040	938	34	text	text	NOUN
cblr-3040	938	35	.	.	PUNCT
cblr-3040	939	1	[	[	X
cblr-3040	939	2	vol	vol	NOUN
cblr-3040	939	3	.	.	PUNCT
cblr-3040	939	4	2003	2003	NUM
cblr-3040	939	5	no	no	NOUN
cblr-3040	939	6	.	.	PUNCT
cblr-3040	940	1	1:35	1:35	NUM
cblr-3040	940	2	]	]	PUNCT
cblr-3040	940	3	stopping	stop	VERB
cblr-3040	940	4	enron	enron	PROPN
cblr-3040	940	5	end	end	NOUN
cblr-3040	940	6	-	-	PUNCT
cblr-3040	940	7	runs	run	NOUN
cblr-3040	940	8	and	and	CCONJ
cblr-3040	940	9	other	other	ADJ
cblr-3040	940	10	trick	trick	NOUN
cblr-3040	940	11	pla	pla	NOUN
cblr-3040	940	12	ys	ys	PROPN
cblr-3040	940	13	107	107	NUM
cblr-3040	940	14	accounting	accounting	NOUN
cblr-3040	940	15	for	for	ADP
cblr-3040	940	16	stock	stock	NOUN
cblr-3040	940	17	options	option	NOUN
cblr-3040	940	18	would	would	AUX
cblr-3040	940	19	add	add	VERB
cblr-3040	940	20	unwarranted	unwarranted	ADJ
cblr-3040	940	21	complexity	complexity	NOUN
cblr-3040	940	22	to	to	ADP
cblr-3040	940	23	the	the	DET
cblr-3040	940	24	tax	tax	NOUN
cblr-3040	940	25	system	system	NOUN
cblr-3040	940	26	.	.	PUNCT
cblr-3040	941	1	'71	'71	NUM
cblr-3040	941	2	the	the	DET
cblr-3040	941	3	itaa	itaa	ADJ
cblr-3040	941	4	arguments	argument	NOUN
cblr-3040	941	5	reflect	reflect	VERB
cblr-3040	941	6	some	some	DET
cblr-3040	941	7	common	common	ADJ
cblr-3040	941	8	themes	theme	NOUN
cblr-3040	941	9	in	in	ADP
cblr-3040	941	10	the	the	DET
cblr-3040	941	11	history	history	NOUN
cblr-3040	941	12	of	of	ADP
cblr-3040	941	13	the	the	DET
cblr-3040	941	14	book	book	NOUN
cblr-3040	941	15	-	-	PUNCT
cblr-3040	941	16	tax	tax	NOUN
cblr-3040	941	17	conformity	conformity	NOUN
cblr-3040	941	18	debate	debate	NOUN
cblr-3040	941	19	in	in	ADP
cblr-3040	941	20	the	the	DET
cblr-3040	941	21	united	united	PROPN
cblr-3040	941	22	states	states	PROPN
cblr-3040	941	23	.	.	PUNCT
cblr-3040	942	1	foremost	foremost	ADV
cblr-3040	942	2	among	among	ADP
cblr-3040	942	3	them	they	PRON
cblr-3040	942	4	are	be	AUX
cblr-3040	942	5	a	a	DET
cblr-3040	942	6	widespread	widespread	ADJ
cblr-3040	942	7	fear	fear	NOUN
cblr-3040	942	8	of	of	ADP
cblr-3040	942	9	entrusting	entrust	VERB
cblr-3040	942	10	financial	financial	ADJ
cblr-3040	942	11	accounting	accounting	NOUN
cblr-3040	942	12	standard	standard	NOUN
cblr-3040	942	13	-	-	PUNCT
cblr-3040	942	14	setting	setting	NOUN
cblr-3040	942	15	to	to	ADP
cblr-3040	942	16	the	the	DET
cblr-3040	942	17	government	government	NOUN
cblr-3040	942	18	and	and	CCONJ
cblr-3040	942	19	the	the	DET
cblr-3040	942	20	assumption	assumption	NOUN
cblr-3040	942	21	that	that	SCONJ
cblr-3040	942	22	financial	financial	ADJ
cblr-3040	942	23	accounting	accounting	NOUN
cblr-3040	942	24	can	can	AUX
cblr-3040	942	25	learn	learn	VERB
cblr-3040	942	26	very	very	ADV
cblr-3040	942	27	little	little	ADJ
cblr-3040	942	28	from	from	ADP
cblr-3040	942	29	tax	tax	NOUN
cblr-3040	942	30	accounting	accounting	NOUN
cblr-3040	942	31	and	and	CCONJ
cblr-3040	942	32	should	should	AUX
cblr-3040	942	33	stand	stand	VERB
cblr-3040	942	34	on	on	ADP
cblr-3040	942	35	its	its	PRON
cblr-3040	942	36	own	own	ADJ
cblr-3040	942	37	.	.	PUNCT
cblr-3040	943	1	even	even	ADV
cblr-3040	943	2	some	some	DET
cblr-3040	943	3	vocal	vocal	ADJ
cblr-3040	943	4	proponents	proponent	NOUN
cblr-3040	943	5	of	of	ADP
cblr-3040	943	6	mandatory	mandatory	ADJ
cblr-3040	943	7	expensing	expensing	NOUN
cblr-3040	943	8	of	of	ADP
cblr-3040	943	9	employee	employee	NOUN
cblr-3040	943	10	stock	stock	NOUN
cblr-3040	943	11	option	option	NOUN
cblr-3040	943	12	costs	cost	NOUN
cblr-3040	943	13	in	in	ADP
cblr-3040	943	14	financial	financial	ADJ
cblr-3040	943	15	statements	statement	NOUN
cblr-3040	943	16	seem	seem	VERB
cblr-3040	943	17	to	to	PART
cblr-3040	943	18	share	share	VERB
cblr-3040	943	19	those	those	DET
cblr-3040	943	20	fears	fear	NOUN
cblr-3040	943	21	.	.	PUNCT
cblr-3040	944	1	7	7	NUM
cblr-3040	944	2	2	2	NUM
cblr-3040	944	3	standing	stand	VERB
cblr-3040	944	4	against	against	ADP
cblr-3040	944	5	"	"	PUNCT
cblr-3040	944	6	see	see	VERB
cblr-3040	944	7	i	i	PROPN
cblr-3040	944	8	d.	d.	PROPN
cblr-3040	944	9	;	;	PUNCT
cblr-3040	944	10	see	see	VERB
cblr-3040	944	11	also	also	ADV
cblr-3040	944	12	corporate	corporate	ADJ
cblr-3040	944	13	governance	governance	NOUN
cblr-3040	944	14	and	and	CCONJ
cblr-3040	944	15	executive	executive	NOUN
cblr-3040	944	16	compensation	compensation	NOUN
cblr-3040	944	17	hearing	hearing	NOUN
cblr-3040	944	18	before	before	ADP
cblr-3040	944	19	the	the	DET
cblr-3040	944	20	s.	s.	PROPN
cblr-3040	944	21	comm	comm	NOUN
cblr-3040	944	22	.	.	PUNCT
cblr-3040	945	1	on	on	ADP
cblr-3040	945	2	fin	fin	PROPN
cblr-3040	945	3	.	.	PUNCT
cblr-3040	946	1	(	(	PUNCT
cblr-3040	946	2	written	write	VERB
cblr-3040	946	3	testimony	testimony	NOUN
cblr-3040	946	4	of	of	ADP
cblr-3040	946	5	mark	mark	PROPN
cblr-3040	946	6	g.	g.	PROPN
cblr-3040	946	7	heesen	heesen	PROPN
cblr-3040	946	8	)	)	PUNCT
cblr-3040	946	9	,	,	PUNCT
cblr-3040	946	10	supra	supra	PROPN
cblr-3040	946	11	note	note	PROPN
cblr-3040	946	12	151	151	NUM
cblr-3040	946	13	,	,	PUNCT
cblr-3040	946	14	at	at	ADP
cblr-3040	946	15	12	12	NUM
cblr-3040	946	16	-	-	SYM
cblr-3040	946	17	13	13	NUM
cblr-3040	946	18	(	(	PUNCT
cblr-3040	946	19	making	make	VERB
cblr-3040	946	20	many	many	ADJ
cblr-3040	946	21	of	of	ADP
cblr-3040	946	22	the	the	DET
cblr-3040	946	23	same	same	ADJ
cblr-3040	946	24	points	point	NOUN
cblr-3040	946	25	and	and	CCONJ
cblr-3040	946	26	emphasizing	emphasize	VERB
cblr-3040	946	27	the	the	DET
cblr-3040	946	28	information	information	NOUN
cblr-3040	946	29	available	available	ADJ
cblr-3040	946	30	to	to	ADP
cblr-3040	946	31	investors	investor	NOUN
cblr-3040	946	32	and	and	CCONJ
cblr-3040	946	33	analysts	analyst	NOUN
cblr-3040	946	34	through	through	ADP
cblr-3040	946	35	footnote	footnote	NOUN
cblr-3040	946	36	disclosures	disclosure	NOUN
cblr-3040	946	37	and	and	CCONJ
cblr-3040	946	38	accounting	accounting	NOUN
cblr-3040	946	39	rules	rule	NOUN
cblr-3040	946	40	requiring	require	VERB
cblr-3040	946	41	that	that	SCONJ
cblr-3040	946	42	earnings	earning	NOUN
cblr-3040	946	43	per	per	ADP
cblr-3040	946	44	share	share	NOUN
cblr-3040	946	45	be	be	AUX
cblr-3040	946	46	reported	report	VERB
cblr-3040	946	47	"	"	PUNCT
cblr-3040	946	48	as	as	SCONJ
cblr-3040	946	49	if	if	SCONJ
cblr-3040	946	50	all	all	DET
cblr-3040	946	51	in	in	ADP
cblr-3040	946	52	-	-	PUNCT
cblr-3040	946	53	the	the	DET
cblr-3040	946	54	-	-	PUNCT
cblr-3040	946	55	money	money	NOUN
cblr-3040	946	56	options	option	NOUN
cblr-3040	946	57	were	be	AUX
cblr-3040	946	58	exercised	exercise	VERB
cblr-3040	946	59	,	,	PUNCT
cblr-3040	946	60	"	"	PUNCT
cblr-3040	946	61	and	and	CCONJ
cblr-3040	946	62	,	,	PUNCT
cblr-3040	946	63	with	with	ADP
cblr-3040	946	64	respect	respect	NOUN
cblr-3040	946	65	to	to	ADP
cblr-3040	946	66	the	the	DET
cblr-3040	946	67	"	"	PUNCT
cblr-3040	946	68	tax	tax	NOUN
cblr-3040	946	69	"	"	PUNCT
cblr-3040	946	70	perspective	perspective	NOUN
cblr-3040	946	71	of	of	ADP
cblr-3040	946	72	the	the	DET
cblr-3040	946	73	proposed	propose	VERB
cblr-3040	946	74	legislation	legislation	NOUN
cblr-3040	946	75	,	,	PUNCT
cblr-3040	946	76	arguing	argue	VERB
cblr-3040	946	77	that	that	SCONJ
cblr-3040	946	78	the	the	DET
cblr-3040	946	79	levin	levin	PROPN
cblr-3040	946	80	-	-	PUNCT
cblr-3040	946	81	mccain	mccain	PROPN
cblr-3040	946	82	bill	bill	NOUN
cblr-3040	946	83	is	be	AUX
cblr-3040	946	84	"	"	PUNCT
cblr-3040	946	85	an	an	DET
cblr-3040	946	86	attempt	attempt	NOUN
cblr-3040	946	87	to	to	PART
cblr-3040	946	88	force	force	VERB
cblr-3040	946	89	a	a	DET
cblr-3040	946	90	change	change	NOUN
cblr-3040	946	91	in	in	ADP
cblr-3040	946	92	corporate	corporate	ADJ
cblr-3040	946	93	behavior	behavior	NOUN
cblr-3040	946	94	in	in	ADP
cblr-3040	946	95	financial	financial	ADJ
cblr-3040	946	96	reporting	reporting	NOUN
cblr-3040	946	97	"	"	PUNCT
cblr-3040	946	98	and	and	CCONJ
cblr-3040	946	99	is	be	AUX
cblr-3040	946	100	"	"	PUNCT
cblr-3040	946	101	bad	bad	ADJ
cblr-3040	946	102	tax	tax	NOUN
cblr-3040	946	103	policy	policy	NOUN
cblr-3040	946	104	"	"	PUNCT
cblr-3040	946	105	which	which	PRON
cblr-3040	946	106	"	"	PUNCT
cblr-3040	946	107	would	would	AUX
cblr-3040	946	108	undermine	undermine	VERB
cblr-3040	946	109	both	both	CCONJ
cblr-3040	946	110	the	the	DET
cblr-3040	946	111	logic	logic	NOUN
cblr-3040	946	112	and	and	CCONJ
cblr-3040	946	113	symmetry	symmetry	NOUN
cblr-3040	946	114	of	of	ADP
cblr-3040	946	115	section	section	NOUN
cblr-3040	946	116	83	83	NUM
cblr-3040	946	117	,	,	PUNCT
cblr-3040	946	118	the	the	DET
cblr-3040	946	119	private	private	ADJ
cblr-3040	946	120	sector	sector	NOUN
cblr-3040	946	121	accounting	accounting	NOUN
cblr-3040	946	122	standards	standard	NOUN
cblr-3040	946	123	setting	set	VERB
cblr-3040	946	124	process	process	NOUN
cblr-3040	946	125	and	and	CCONJ
cblr-3040	946	126	congress	congress	PROPN
cblr-3040	946	127	'	'	PART
cblr-3040	946	128	role	role	NOUN
cblr-3040	946	129	in	in	ADP
cblr-3040	946	130	setting	set	VERB
cblr-3040	946	131	tax	tax	NOUN
cblr-3040	946	132	policy	policy	NOUN
cblr-3040	946	133	"	"	PUNCT
cblr-3040	946	134	)	)	PUNCT
cblr-3040	946	135	.	.	PUNCT
cblr-3040	947	1	172	172	NUM
cblr-3040	947	2	see	see	VERB
cblr-3040	947	3	stock	stock	NOUN
cblr-3040	947	4	options	option	NOUN
cblr-3040	947	5	:	:	PUNCT
cblr-3040	947	6	levin	levin	PROPN
cblr-3040	947	7	,	,	PUNCT
cblr-3040	947	8	mccain	mccain	PROPN
cblr-3040	947	9	bill	bill	PROPN
cblr-3040	947	10	would	would	AUX
cblr-3040	947	11	require	require	VERB
cblr-3040	947	12	companies	company	NOUN
cblr-3040	947	13	to	to	PART
cblr-3040	947	14	include	include	VERB
cblr-3040	947	15	stock	stock	NOUN
cblr-3040	947	16	option	option	NOUN
cblr-3040	947	17	costs	cost	NOUN
cblr-3040	947	18	in	in	ADP
cblr-3040	947	19	bottom	bottom	ADJ
cblr-3040	947	20	line	line	NOUN
cblr-3040	947	21	,	,	PUNCT
cblr-3040	947	22	31	31	NUM
cblr-3040	947	23	daily	daily	ADJ
cblr-3040	947	24	tax	tax	NOUN
cblr-3040	947	25	.	.	PUNCT
cblr-3040	948	1	rep	rep	PROPN
cblr-3040	948	2	.	.	PROPN
cblr-3040	948	3	(	(	PUNCT
cblr-3040	948	4	bna	bna	PROPN
cblr-3040	948	5	)	)	PUNCT
cblr-3040	948	6	g-6	g-6	NOUN
cblr-3040	948	7	(	(	PUNCT
cblr-3040	948	8	feb	feb	PROPN
cblr-3040	948	9	.	.	PROPN
cblr-3040	948	10	14	14	NUM
cblr-3040	948	11	,	,	PUNCT
cblr-3040	948	12	2002	2002	NUM
cblr-3040	948	13	)	)	PUNCT
cblr-3040	949	1	(	(	PUNCT
cblr-3040	949	2	reporting	report	VERB
cblr-3040	949	3	that	that	SCONJ
cblr-3040	949	4	senator	senator	PROPN
cblr-3040	949	5	levin	levin	PROPN
cblr-3040	949	6	emphasized	emphasize	VERB
cblr-3040	949	7	that	that	SCONJ
cblr-3040	949	8	the	the	DET
cblr-3040	949	9	levinmccain	levinmccain	ADJ
cblr-3040	949	10	bill	bill	NOUN
cblr-3040	949	11	would	would	AUX
cblr-3040	949	12	not	not	PART
cblr-3040	949	13	force	force	VERB
cblr-3040	949	14	financial	financial	ADJ
cblr-3040	949	15	accounting	accounting	NOUN
cblr-3040	949	16	treatment	treatment	NOUN
cblr-3040	949	17	,	,	PUNCT
cblr-3040	949	18	but	but	CCONJ
cblr-3040	949	19	merely	merely	ADV
cblr-3040	949	20	deal	deal	VERB
cblr-3040	949	21	with	with	ADP
cblr-3040	949	22	the	the	DET
cblr-3040	949	23	tax	tax	NOUN
cblr-3040	949	24	deduction	deduction	NOUN
cblr-3040	949	25	)	)	PUNCT
cblr-3040	949	26	;	;	PUNCT
cblr-3040	949	27	corporate	corporate	ADJ
cblr-3040	949	28	governance	governance	NOUN
cblr-3040	949	29	and	and	CCONJ
cblr-3040	949	30	executive	executive	NOUN
cblr-3040	949	31	compensation	compensation	NOUN
cblr-3040	949	32	(	(	PUNCT
cblr-3040	949	33	written	write	VERB
cblr-3040	949	34	testimony	testimony	NOUN
cblr-3040	949	35	of	of	ADP
cblr-3040	949	36	john	john	PROPN
cblr-3040	949	37	h.	h.	PROPN
cblr-3040	949	38	biggs	biggs	PROPN
cblr-3040	949	39	)	)	PUNCT
cblr-3040	949	40	,	,	PUNCT
cblr-3040	949	41	supra	supra	PROPN
cblr-3040	949	42	note	note	NOUN
cblr-3040	949	43	6	6	NUM
cblr-3040	949	44	,	,	PUNCT
cblr-3040	949	45	at	at	ADP
cblr-3040	949	46	3	3	NUM
cblr-3040	949	47	-	-	SYM
cblr-3040	949	48	11	11	NUM
cblr-3040	949	49	.	.	PUNCT
cblr-3040	950	1	mr	mr	PROPN
cblr-3040	950	2	.	.	PROPN
cblr-3040	950	3	biggs	biggs	PROPN
cblr-3040	950	4	indicated	indicate	VERB
cblr-3040	950	5	he	he	PRON
cblr-3040	950	6	is	be	AUX
cblr-3040	950	7	troubled	trouble	VERB
cblr-3040	950	8	by	by	ADP
cblr-3040	950	9	the	the	DET
cblr-3040	950	10	obtuseness	obtuseness	NOUN
cblr-3040	950	11	of	of	ADP
cblr-3040	950	12	trying	try	VERB
cblr-3040	950	13	to	to	PART
cblr-3040	950	14	deal	deal	VERB
cblr-3040	950	15	with	with	ADP
cblr-3040	950	16	the	the	DET
cblr-3040	950	17	stock	stock	NOUN
cblr-3040	950	18	option	option	NOUN
cblr-3040	950	19	accounting	accounting	NOUN
cblr-3040	950	20	issue	issue	NOUN
cblr-3040	950	21	through	through	ADP
cblr-3040	950	22	levin	levin	PROPN
cblr-3040	950	23	-	-	PUNCT
cblr-3040	950	24	mccain	mccain	PROPN
cblr-3040	950	25	's	's	PART
cblr-3040	950	26	proposed	propose	VERB
cblr-3040	950	27	denial	denial	NOUN
cblr-3040	950	28	of	of	ADP
cblr-3040	950	29	the	the	DET
cblr-3040	950	30	tax	tax	NOUN
cblr-3040	950	31	deduction	deduction	NOUN
cblr-3040	950	32	and	and	CCONJ
cblr-3040	950	33	,	,	PUNCT
cblr-3040	950	34	though	though	SCONJ
cblr-3040	950	35	advocating	advocate	VERB
cblr-3040	950	36	accounting	accounting	NOUN
cblr-3040	950	37	rules	rule	NOUN
cblr-3040	950	38	requiring	require	VERB
cblr-3040	950	39	a	a	DET
cblr-3040	950	40	charge	charge	NOUN
cblr-3040	950	41	for	for	ADP
cblr-3040	950	42	stock	stock	NOUN
cblr-3040	950	43	option	option	NOUN
cblr-3040	950	44	expense	expense	NOUN
cblr-3040	950	45	in	in	ADP
cblr-3040	950	46	computing	compute	VERB
cblr-3040	950	47	net	net	ADJ
cblr-3040	950	48	income	income	NOUN
cblr-3040	950	49	,	,	PUNCT
cblr-3040	950	50	also	also	ADV
cblr-3040	950	51	tends	tend	VERB
cblr-3040	950	52	to	to	PART
cblr-3040	950	53	agree	agree	VERB
cblr-3040	950	54	with	with	ADP
cblr-3040	950	55	the	the	DET
cblr-3040	950	56	argument	argument	NOUN
cblr-3040	950	57	that	that	SCONJ
cblr-3040	950	58	the	the	DET
cblr-3040	950	59	government	government	NOUN
cblr-3040	950	60	should	should	AUX
cblr-3040	950	61	not	not	PART
cblr-3040	950	62	itself	itself	PRON
cblr-3040	950	63	impose	impose	VERB
cblr-3040	950	64	such	such	ADJ
cblr-3040	950	65	technical	technical	ADJ
cblr-3040	950	66	accounting	accounting	NOUN
cblr-3040	950	67	rules	rule	NOUN
cblr-3040	950	68	.	.	PUNCT
cblr-3040	951	1	i	i	PRON
cblr-3040	951	2	d.	d.	PROPN
cblr-3040	951	3	mr	mr	PROPN
cblr-3040	951	4	.	.	PROPN
cblr-3040	951	5	biggs	biggs	PROPN
cblr-3040	951	6	observed	observe	VERB
cblr-3040	951	7	:	:	PUNCT
cblr-3040	951	8	"	"	PUNCT
cblr-3040	951	9	although	although	SCONJ
cblr-3040	951	10	the	the	DET
cblr-3040	951	11	legislation	legislation	NOUN
cblr-3040	951	12	has	have	VERB
cblr-3040	951	13	a	a	DET
cblr-3040	951	14	certain	certain	ADJ
cblr-3040	951	15	appeal	appeal	NOUN
cblr-3040	951	16	,	,	PUNCT
cblr-3040	951	17	resulting	result	VERB
cblr-3040	951	18	in	in	ADP
cblr-3040	951	19	symmetry	symmetry	NOUN
cblr-3040	951	20	between	between	ADP
cblr-3040	951	21	tax	tax	NOUN
cblr-3040	951	22	and	and	CCONJ
cblr-3040	951	23	book	book	NOUN
cblr-3040	951	24	accounting	account	VERB
cblr-3040	951	25	for	for	ADP
cblr-3040	951	26	option	option	NOUN
cblr-3040	951	27	expense	expense	NOUN
cblr-3040	951	28	,	,	PUNCT
cblr-3040	951	29	we	we	PRON
cblr-3040	951	30	would	would	AUX
cblr-3040	951	31	prefer	prefer	VERB
cblr-3040	951	32	to	to	PART
cblr-3040	951	33	address	address	VERB
cblr-3040	951	34	the	the	DET
cblr-3040	951	35	financial	financial	ADJ
cblr-3040	951	36	reporting	reporting	NOUN
cblr-3040	951	37	deficiency	deficiency	NOUN
cblr-3040	951	38	directly	directly	ADV
cblr-3040	951	39	.	.	PUNCT
cblr-3040	951	40	"	"	PUNCT
cblr-3040	952	1	i	i	PRON
cblr-3040	952	2	d.	d.	PROPN
cblr-3040	952	3	mr	mr	PROPN
cblr-3040	952	4	.	.	PROPN
cblr-3040	952	5	biggs	biggs	PROPN
cblr-3040	952	6	argues	argue	VERB
cblr-3040	952	7	rather	rather	ADV
cblr-3040	952	8	persuasively	persuasively	ADV
cblr-3040	952	9	that	that	DET
cblr-3040	952	10	footnote	footnote	NOUN
cblr-3040	952	11	disclosures	disclosure	NOUN
cblr-3040	952	12	and	and	CCONJ
cblr-3040	952	13	"	"	PUNCT
cblr-3040	952	14	diluted	diluted	ADJ
cblr-3040	952	15	earnings	earning	NOUN
cblr-3040	952	16	per	per	ADP
cblr-3040	952	17	share	share	NOUN
cblr-3040	952	18	"	"	PUNCT
cblr-3040	952	19	calculations	calculation	NOUN
cblr-3040	952	20	for	for	ADP
cblr-3040	952	21	"	"	PUNCT
cblr-3040	952	22	in	in	ADP
cblr-3040	952	23	-	-	PUNCT
cblr-3040	952	24	the	the	DET
cblr-3040	952	25	-	-	PUNCT
cblr-3040	952	26	money	money	NOUN
cblr-3040	952	27	"	"	PUNCT
cblr-3040	952	28	stock	stock	NOUN
cblr-3040	952	29	options	option	NOUN
cblr-3040	952	30	are	be	AUX
cblr-3040	952	31	insufficient	insufficient	ADJ
cblr-3040	952	32	to	to	PART
cblr-3040	952	33	provide	provide	VERB
cblr-3040	952	34	transparent	transparent	ADJ
cblr-3040	952	35	accounting	accounting	NOUN
cblr-3040	952	36	of	of	ADP
cblr-3040	952	37	the	the	DET
cblr-3040	952	38	full	full	ADJ
cblr-3040	952	39	costs	cost	NOUN
cblr-3040	952	40	of	of	ADP
cblr-3040	952	41	employee	employee	NOUN
cblr-3040	952	42	stock	stock	NOUN
cblr-3040	952	43	options	option	NOUN
cblr-3040	952	44	,	,	PUNCT
cblr-3040	952	45	and	and	CCONJ
cblr-3040	952	46	calls	call	VERB
cblr-3040	952	47	on	on	ADP
cblr-3040	952	48	congress	congress	PROPN
cblr-3040	952	49	to	to	PART
cblr-3040	952	50	support	support	VERB
cblr-3040	952	51	more	more	ADJ
cblr-3040	952	52	fasb	fasb	ADJ
cblr-3040	952	53	action	action	NOUN
cblr-3040	952	54	on	on	ADP
cblr-3040	952	55	the	the	DET
cblr-3040	952	56	issue	issue	NOUN
cblr-3040	952	57	,	,	PUNCT
cblr-3040	952	58	stating	state	VERB
cblr-3040	952	59	his	his	PRON
cblr-3040	952	60	opinion	opinion	NOUN
cblr-3040	952	61	that	that	SCONJ
cblr-3040	952	62	"	"	PUNCT
cblr-3040	952	63	congress	congress	PROPN
cblr-3040	952	64	,	,	PUNCT
cblr-3040	952	65	through	through	ADP
cblr-3040	952	66	the	the	DET
cblr-3040	952	67	political	political	ADJ
cblr-3040	952	68	process	process	NOUN
cblr-3040	952	69	,	,	PUNCT
cblr-3040	952	70	should	should	AUX
cblr-3040	952	71	not	not	PART
cblr-3040	952	72	enter	enter	VERB
cblr-3040	952	73	into	into	ADP
cblr-3040	952	74	these	these	DET
cblr-3040	952	75	themes	theme	NOUN
cblr-3040	952	76	is	be	AUX
cblr-3040	952	77	the	the	DET
cblr-3040	952	78	realization	realization	NOUN
cblr-3040	952	79	,	,	PUNCT
cblr-3040	952	80	driven	drive	VERB
cblr-3040	952	81	home	home	NOUN
cblr-3040	952	82	by	by	ADP
cblr-3040	952	83	the	the	DET
cblr-3040	952	84	enron	enron	PROPN
cblr-3040	952	85	experience	experience	NOUN
cblr-3040	952	86	and	and	CCONJ
cblr-3040	952	87	other	other	ADJ
cblr-3040	952	88	major	major	ADJ
cblr-3040	952	89	accounting	accounting	NOUN
cblr-3040	952	90	disasters	disaster	NOUN
cblr-3040	952	91	in	in	ADP
cblr-3040	952	92	recent	recent	ADJ
cblr-3040	952	93	years	year	NOUN
cblr-3040	952	94	,	,	PUNCT
cblr-3040	952	95	that	that	SCONJ
cblr-3040	952	96	self	self	NOUN
cblr-3040	952	97	-	-	PUNCT
cblr-3040	952	98	regulation	regulation	NOUN
cblr-3040	952	99	by	by	ADP
cblr-3040	952	100	the	the	DET
cblr-3040	952	101	accounting	accounting	NOUN
cblr-3040	952	102	industry	industry	NOUN
cblr-3040	952	103	and	and	CCONJ
cblr-3040	952	104	private	private	ADJ
cblr-3040	952	105	sector	sector	NOUN
cblr-3040	952	106	standard	standard	NOUN
cblr-3040	952	107	-	-	PUNCT
cblr-3040	952	108	setting	set	VERB
cblr-3040	952	109	bodies	body	NOUN
cblr-3040	952	110	has	have	AUX
cblr-3040	952	111	left	leave	VERB
cblr-3040	952	112	substantial	substantial	ADJ
cblr-3040	952	113	room	room	NOUN
cblr-3040	952	114	for	for	ADP
cblr-3040	952	115	abuse	abuse	NOUN
cblr-3040	952	116	.	.	PUNCT
cblr-3040	953	1	in	in	ADP
cblr-3040	953	2	order	order	NOUN
cblr-3040	953	3	to	to	PART
cblr-3040	953	4	properly	properly	ADV
cblr-3040	953	5	assess	assess	VERB
cblr-3040	953	6	the	the	DET
cblr-3040	953	7	degree	degree	NOUN
cblr-3040	953	8	to	to	PART
cblr-3040	953	9	which	which	PRON
cblr-3040	953	10	the	the	DET
cblr-3040	953	11	government	government	NOUN
cblr-3040	953	12	might	might	AUX
cblr-3040	953	13	successfully	successfully	ADV
cblr-3040	953	14	utilize	utilize	VERB
cblr-3040	953	15	enhanced	enhanced	ADJ
cblr-3040	953	16	book	book	NOUN
cblr-3040	953	17	-	-	PUNCT
cblr-3040	953	18	tax	tax	NOUN
cblr-3040	953	19	conformity	conformity	NOUN
cblr-3040	953	20	measures	measure	NOUN
cblr-3040	953	21	to	to	PART
cblr-3040	953	22	improve	improve	VERB
cblr-3040	953	23	both	both	DET
cblr-3040	953	24	the	the	DET
cblr-3040	953	25	tax	tax	NOUN
cblr-3040	953	26	system	system	NOUN
cblr-3040	953	27	and	and	CCONJ
cblr-3040	953	28	financial	financial	ADJ
cblr-3040	953	29	accounting	accounting	NOUN
cblr-3040	953	30	for	for	ADP
cblr-3040	953	31	employee	employee	NOUN
cblr-3040	953	32	stock	stock	NOUN
cblr-3040	953	33	options	option	NOUN
cblr-3040	953	34	and	and	CCONJ
cblr-3040	953	35	other	other	ADJ
cblr-3040	953	36	transactions	transaction	NOUN
cblr-3040	953	37	currently	currently	ADV
cblr-3040	953	38	subject	subject	ADJ
cblr-3040	953	39	to	to	ADP
cblr-3040	953	40	divergent	divergent	ADJ
cblr-3040	953	41	reporting	reporting	NOUN
cblr-3040	953	42	,	,	PUNCT
cblr-3040	953	43	it	it	PRON
cblr-3040	953	44	is	be	AUX
cblr-3040	953	45	thus	thus	ADV
cblr-3040	953	46	necessary	necessary	ADJ
cblr-3040	953	47	to	to	PART
cblr-3040	953	48	approach	approach	VERB
cblr-3040	953	49	from	from	ADP
cblr-3040	953	50	an	an	DET
cblr-3040	953	51	historical	historical	ADJ
cblr-3040	953	52	perspective	perspective	NOUN
cblr-3040	953	53	the	the	DET
cblr-3040	953	54	tension	tension	NOUN
cblr-3040	953	55	between	between	ADP
cblr-3040	953	56	tax	tax	NOUN
cblr-3040	953	57	accounting	accounting	NOUN
cblr-3040	953	58	and	and	CCONJ
cblr-3040	953	59	book	book	NOUN
cblr-3040	953	60	accounting	accounting	NOUN
cblr-3040	953	61	,	,	PUNCT
cblr-3040	953	62	as	as	ADV
cblr-3040	953	63	well	well	ADV
cblr-3040	953	64	as	as	ADP
cblr-3040	953	65	the	the	DET
cblr-3040	953	66	reluctance	reluctance	NOUN
cblr-3040	953	67	to	to	PART
cblr-3040	953	68	involve	involve	VERB
cblr-3040	953	69	the	the	DET
cblr-3040	953	70	government	government	NOUN
cblr-3040	953	71	in	in	ADP
cblr-3040	953	72	setting	set	VERB
cblr-3040	953	73	accounting	accounting	NOUN
cblr-3040	953	74	rules	rule	NOUN
cblr-3040	953	75	and	and	CCONJ
cblr-3040	953	76	standards	standard	NOUN
cblr-3040	953	77	.	.	PUNCT
cblr-3040	954	1	iii	iii	X
cblr-3040	954	2	.	.	PUNCT
cblr-3040	954	3	history	history	NOUN
cblr-3040	954	4	of	of	ADP
cblr-3040	954	5	the	the	DET
cblr-3040	954	6	book	book	NOUN
cblr-3040	954	7	-	-	PUNCT
cblr-3040	954	8	tax	tax	NOUN
cblr-3040	954	9	conformity	conformity	NOUN
cblr-3040	954	10	debate	debate	NOUN
cblr-3040	954	11	a.	a.	NOUN
cblr-3040	954	12	the	the	DET
cblr-3040	954	13	tax	tax	NOUN
cblr-3040	954	14	law	law	NOUN
cblr-3040	954	15	perspective	perspective	NOUN
cblr-3040	954	16	1	1	NUM
cblr-3040	954	17	.	.	PUNCT
cblr-3040	954	18	statutory	statutory	ADJ
cblr-3040	954	19	treatment	treatment	NOUN
cblr-3040	954	20	section	section	NOUN
cblr-3040	954	21	446(a	446(a	NUM
cblr-3040	954	22	)	)	PUNCT
cblr-3040	954	23	of	of	ADP
cblr-3040	954	24	the	the	DET
cblr-3040	954	25	i.r.c	i.r.c	NOUN
cblr-3040	954	26	.	.	PUNCT
cblr-3040	955	1	generally	generally	ADV
cblr-3040	955	2	addresses	address	VERB
cblr-3040	955	3	the	the	DET
cblr-3040	955	4	booktax	booktax	NOUN
cblr-3040	955	5	conformity	conformity	NOUN
cblr-3040	955	6	issue	issue	NOUN
cblr-3040	955	7	from	from	ADP
cblr-3040	955	8	a	a	DET
cblr-3040	955	9	federal	federal	ADJ
cblr-3040	955	10	income	income	NOUN
cblr-3040	955	11	tax	tax	NOUN
cblr-3040	955	12	perspective	perspective	NOUN
cblr-3040	955	13	by	by	ADP
cblr-3040	955	14	succinctly	succinctly	ADV
cblr-3040	955	15	providing	provide	VERB
cblr-3040	955	16	:	:	PUNCT
cblr-3040	955	17	taxable	taxable	ADJ
cblr-3040	955	18	income	income	NOUN
cblr-3040	955	19	shall	shall	AUX
cblr-3040	955	20	be	be	AUX
cblr-3040	955	21	computed	compute	VERB
cblr-3040	955	22	under	under	ADP
cblr-3040	955	23	the	the	DET
cblr-3040	955	24	method	method	NOUN
cblr-3040	955	25	of	of	ADP
cblr-3040	955	26	accounting	account	VERB
cblr-3040	955	27	on	on	ADP
cblr-3040	955	28	the	the	DET
cblr-3040	955	29	basis	basis	NOUN
cblr-3040	955	30	of	of	ADP
cblr-3040	955	31	which	which	PRON
cblr-3040	955	32	the	the	DET
cblr-3040	955	33	taxpayer	taxpayer	NOUN
cblr-3040	955	34	regularly	regularly	ADV
cblr-3040	955	35	computes	compute	VERB
cblr-3040	955	36	his	his	PRON
cblr-3040	955	37	income	income	NOUN
cblr-3040	955	38	in	in	ADP
cblr-3040	955	39	keeping	keep	VERB
cblr-3040	955	40	his	his	PRON
cblr-3040	955	41	books.173	books.173	NOUN
cblr-3040	955	42	this	this	DET
cblr-3040	955	43	seemingly	seemingly	ADV
cblr-3040	955	44	straightforward	straightforward	ADJ
cblr-3040	955	45	rule	rule	NOUN
cblr-3040	955	46	is	be	AUX
cblr-3040	955	47	complicated	complicate	VERB
cblr-3040	955	48	(	(	PUNCT
cblr-3040	955	49	and	and	CCONJ
cblr-3040	955	50	ultimately	ultimately	ADV
cblr-3040	955	51	severely	severely	ADV
cblr-3040	955	52	undercut	undercut	ADJ
cblr-3040	955	53	)	)	PUNCT
cblr-3040	955	54	by	by	ADP
cblr-3040	955	55	i.r.c	i.r.c	NOUN
cblr-3040	955	56	.	.	PUNCT
cblr-3040	956	1	section	section	NOUN
cblr-3040	956	2	446(b	446(b	PROPN
cblr-3040	956	3	)	)	PUNCT
cblr-3040	956	4	,	,	PUNCT
cblr-3040	956	5	which	which	PRON
cblr-3040	956	6	sets	set	VERB
cblr-3040	956	7	forth	forth	ADP
cblr-3040	956	8	the	the	DET
cblr-3040	956	9	following	follow	VERB
cblr-3040	956	10	exceptions	exception	NOUN
cblr-3040	956	11	to	to	ADP
cblr-3040	956	12	the	the	DET
cblr-3040	956	13	basic	basic	ADJ
cblr-3040	956	14	conformity	conformity	NOUN
cblr-3040	956	15	requirement	requirement	NOUN
cblr-3040	956	16	:	:	PUNCT
cblr-3040	956	17	if	if	SCONJ
cblr-3040	956	18	no	no	DET
cblr-3040	956	19	method	method	NOUN
cblr-3040	956	20	of	of	ADP
cblr-3040	956	21	accounting	accounting	NOUN
cblr-3040	956	22	has	have	AUX
cblr-3040	956	23	been	be	AUX
cblr-3040	956	24	regularly	regularly	ADV
cblr-3040	956	25	used	use	VERB
cblr-3040	956	26	by	by	ADP
cblr-3040	956	27	the	the	DET
cblr-3040	956	28	taxpayer	taxpayer	NOUN
cblr-3040	956	29	,	,	PUNCT
cblr-3040	956	30	or	or	CCONJ
cblr-3040	956	31	if	if	SCONJ
cblr-3040	956	32	the	the	DET
cblr-3040	956	33	method	method	NOUN
cblr-3040	956	34	used	use	VERB
cblr-3040	956	35	does	do	AUX
cblr-3040	956	36	not	not	PART
cblr-3040	956	37	technical	technical	ADJ
cblr-3040	956	38	issues	issue	NOUN
cblr-3040	956	39	of	of	ADP
cblr-3040	956	40	accounting	accounting	NOUN
cblr-3040	956	41	rules	rule	NOUN
cblr-3040	956	42	,	,	PUNCT
cblr-3040	956	43	but	but	CCONJ
cblr-3040	956	44	it	it	PRON
cblr-3040	956	45	should	should	AUX
cblr-3040	956	46	oversee	oversee	VERB
cblr-3040	956	47	the	the	DET
cblr-3040	956	48	system	system	NOUN
cblr-3040	956	49	through	through	ADP
cblr-3040	956	50	the	the	DET
cblr-3040	956	51	sec	sec	PROPN
cblr-3040	956	52	and	and	CCONJ
cblr-3040	956	53	should	should	AUX
cblr-3040	956	54	demand	demand	VERB
cblr-3040	956	55	a	a	DET
cblr-3040	956	56	fair	fair	ADJ
cblr-3040	956	57	and	and	CCONJ
cblr-3040	956	58	open	open	ADJ
cblr-3040	956	59	process	process	NOUN
cblr-3040	956	60	.	.	PUNCT
cblr-3040	956	61	"	"	PUNCT
cblr-3040	957	1	i	i	PRON
cblr-3040	957	2	d.	d.	PROPN
cblr-3040	957	3	...	...	PUNCT
cblr-3040	957	4	i.r.c	i.r.c	NOUN
cblr-3040	957	5	.	.	PUNCT
cblr-3040	958	1	§	§	PROPN
cblr-3040	958	2	446(a	446(a	PROPN
cblr-3040	958	3	)	)	PUNCT
cblr-3040	958	4	(	(	PUNCT
cblr-3040	958	5	2002	2002	NUM
cblr-3040	958	6	)	)	PUNCT
cblr-3040	958	7	.	.	PUNCT
cblr-3040	959	1	columbia	columbia	PROPN
cblr-3040	959	2	business	business	PROPN
cblr-3040	959	3	la	la	PROPN
cblr-3040	959	4	w	w	PROPN
cblr-3040	959	5	review	review	NOUN
cblr-3040	959	6	[	[	X
cblr-3040	959	7	vol	vol	NOUN
cblr-3040	959	8	.	.	PUNCT
cblr-3040	959	9	2003	2003	NUM
cblr-3040	959	10	no	no	NOUN
cblr-3040	959	11	.	.	PUNCT
cblr-3040	960	1	1:35	1:35	NUM
cblr-3040	960	2	]	]	PUNCT
cblr-3040	960	3	stopping	stop	VERB
cblr-3040	960	4	enron	enron	PROPN
cblr-3040	960	5	end	end	NOUN
cblr-3040	960	6	-	-	PUNCT
cblr-3040	960	7	runs	run	NOUN
cblr-3040	960	8	and	and	CCONJ
cblr-3040	960	9	other	other	ADJ
cblr-3040	960	10	trick	trick	NOUN
cblr-3040	960	11	plays	play	VERB
cblr-3040	960	12	109	109	NUM
cblr-3040	960	13	clearly	clearly	ADV
cblr-3040	960	14	reflect	reflect	VERB
cblr-3040	960	15	income	income	NOUN
cblr-3040	960	16	,	,	PUNCT
cblr-3040	960	17	the	the	DET
cblr-3040	960	18	computation	computation	NOUN
cblr-3040	960	19	of	of	ADP
cblr-3040	960	20	taxable	taxable	ADJ
cblr-3040	960	21	income	income	NOUN
cblr-3040	960	22	shall	shall	AUX
cblr-3040	960	23	be	be	AUX
cblr-3040	960	24	made	make	VERB
cblr-3040	960	25	under	under	ADP
cblr-3040	960	26	such	such	ADJ
cblr-3040	960	27	method	method	NOUN
cblr-3040	960	28	as	as	ADP
cblr-3040	960	29	,	,	PUNCT
cblr-3040	960	30	in	in	ADP
cblr-3040	960	31	the	the	DET
cblr-3040	960	32	opinion	opinion	NOUN
cblr-3040	960	33	of	of	ADP
cblr-3040	960	34	the	the	DET
cblr-3040	960	35	secretary	secretary	NOUN
cblr-3040	960	36	,	,	PUNCT
cblr-3040	960	37	does	do	AUX
cblr-3040	960	38	clearly	clearly	ADV
cblr-3040	960	39	reflect	reflect	VERB
cblr-3040	960	40	income	income	NOUN
cblr-3040	960	41	.	.	PUNCT
cblr-3040	961	1	"7	"7	NOUN
cblr-3040	961	2	4	4	NUM
cblr-3040	961	3	enacted	enact	VERB
cblr-3040	961	4	as	as	ADP
cblr-3040	961	5	part	part	NOUN
cblr-3040	961	6	of	of	ADP
cblr-3040	961	7	the	the	DET
cblr-3040	961	8	comprehensive	comprehensive	ADJ
cblr-3040	961	9	overhaul	overhaul	NOUN
cblr-3040	961	10	of	of	ADP
cblr-3040	961	11	the	the	DET
cblr-3040	961	12	federal	federal	ADJ
cblr-3040	961	13	tax	tax	NOUN
cblr-3040	961	14	law	law	NOUN
cblr-3040	961	15	embodied	embody	VERB
cblr-3040	961	16	in	in	ADP
cblr-3040	961	17	the	the	DET
cblr-3040	961	18	i.r.c	i.r.c	NOUN
cblr-3040	961	19	.	.	PUNCT
cblr-3040	962	1	of	of	ADP
cblr-3040	962	2	1954	1954	NUM
cblr-3040	962	3	,	,	PUNCT
cblr-3040	962	4	sections	section	NOUN
cblr-3040	962	5	446(a	446(a	NUM
cblr-3040	962	6	)	)	PUNCT
cblr-3040	962	7	and	and	CCONJ
cblr-3040	962	8	446(b	446(b	NOUN
cblr-3040	962	9	)	)	PUNCT
cblr-3040	962	10	were	be	AUX
cblr-3040	962	11	not	not	PART
cblr-3040	962	12	new	new	ADJ
cblr-3040	962	13	in	in	ADP
cblr-3040	962	14	concept	concept	NOUN
cblr-3040	962	15	in	in	ADP
cblr-3040	962	16	1954	1954	NUM
cblr-3040	962	17	.	.	PUNCT
cblr-3040	963	1	in	in	ADP
cblr-3040	963	2	fact	fact	NOUN
cblr-3040	963	3	,	,	PUNCT
cblr-3040	963	4	the	the	DET
cblr-3040	963	5	language	language	NOUN
cblr-3040	963	6	of	of	ADP
cblr-3040	963	7	these	these	DET
cblr-3040	963	8	provisions	provision	NOUN
cblr-3040	963	9	is	be	AUX
cblr-3040	963	10	quite	quite	ADV
cblr-3040	963	11	consistent	consistent	ADJ
cblr-3040	963	12	with	with	ADP
cblr-3040	963	13	prior	prior	ADJ
cblr-3040	963	14	federal	federal	ADJ
cblr-3040	963	15	income	income	NOUN
cblr-3040	963	16	tax	tax	NOUN
cblr-3040	963	17	statutory	statutory	ADJ
cblr-3040	963	18	provisions	provision	NOUN
cblr-3040	963	19	regarding	regard	VERB
cblr-3040	963	20	the	the	DET
cblr-3040	963	21	extent	extent	NOUN
cblr-3040	963	22	to	to	PART
cblr-3040	963	23	which	which	PRON
cblr-3040	963	24	taxable	taxable	ADJ
cblr-3040	963	25	income	income	NOUN
cblr-3040	963	26	is	be	AUX
cblr-3040	963	27	determined	determine	VERB
cblr-3040	963	28	by	by	ADP
cblr-3040	963	29	reference	reference	NOUN
cblr-3040	963	30	to	to	ADP
cblr-3040	963	31	the	the	DET
cblr-3040	963	32	taxpayer	taxpayer	NOUN
cblr-3040	963	33	's	's	PART
cblr-3040	963	34	method	method	NOUN
cblr-3040	963	35	of	of	ADP
cblr-3040	963	36	computing	computing	NOUN
cblr-3040	963	37	book	book	NOUN
cblr-3040	963	38	income.175	income.175	PROPN
cblr-3040	963	39	financial	financial	ADJ
cblr-3040	963	40	accounting	accounting	NOUN
cblr-3040	963	41	predated	predate	VERB
cblr-3040	963	42	the	the	DET
cblr-3040	963	43	1913	1913	NUM
cblr-3040	963	44	enactment	enactment	NOUN
cblr-3040	963	45	of	of	ADP
cblr-3040	963	46	the	the	DET
cblr-3040	963	47	first	first	ADJ
cblr-3040	963	48	federal	federal	ADJ
cblr-3040	963	49	income	income	NOUN
cblr-3040	963	50	tax	tax	NOUN
cblr-3040	963	51	statutes	statute	NOUN
cblr-3040	963	52	,	,	PUNCT
cblr-3040	963	53	and	and	CCONJ
cblr-3040	963	54	it	it	PRON
cblr-3040	963	55	was	be	AUX
cblr-3040	963	56	logical	logical	ADJ
cblr-3040	963	57	for	for	SCONJ
cblr-3040	963	58	the	the	DET
cblr-3040	963	59	tax	tax	NOUN
cblr-3040	963	60	law	law	NOUN
cblr-3040	963	61	to	to	PART
cblr-3040	963	62	embrace	embrace	VERB
cblr-3040	963	63	the	the	DET
cblr-3040	963	64	method	method	NOUN
cblr-3040	963	65	of	of	ADP
cblr-3040	963	66	accounting	account	VERB
cblr-3040	963	67	for	for	ADP
cblr-3040	963	68	"	"	PUNCT
cblr-3040	963	69	book	book	NOUN
cblr-3040	963	70	"	"	PUNCT
cblr-3040	963	71	purposes	purpose	NOUN
cblr-3040	963	72	as	as	ADP
cblr-3040	963	73	a	a	DET
cblr-3040	963	74	starting	starting	NOUN
cblr-3040	963	75	place	place	NOUN
cblr-3040	963	76	for	for	ADP
cblr-3040	963	77	the	the	DET
cblr-3040	963	78	computation	computation	NOUN
cblr-3040	963	79	of	of	ADP
cblr-3040	963	80	taxable	taxable	ADJ
cblr-3040	963	81	income.7	income.7	NOUN
cblr-3040	963	82	section	section	NOUN
cblr-3040	963	83	446	446	NUM
cblr-3040	963	84	and	and	CCONJ
cblr-3040	963	85	its	its	PRON
cblr-3040	963	86	predecessor	predecessor	NOUN
cblr-3040	963	87	statutory	statutory	ADJ
cblr-3040	963	88	provisions	provision	NOUN
cblr-3040	963	89	have	have	AUX
cblr-3040	963	90	not	not	PART
cblr-3040	963	91	been	be	AUX
cblr-3040	963	92	interpreted	interpret	VERB
cblr-3040	963	93	to	to	PART
cblr-3040	963	94	require	require	VERB
cblr-3040	963	95	an	an	DET
cblr-3040	963	96	exact	exact	ADJ
cblr-3040	963	97	matching	matching	NOUN
cblr-3040	963	98	of	of	ADP
cblr-3040	963	99	book	book	NOUN
cblr-3040	963	100	and	and	CCONJ
cblr-3040	963	101	tax	tax	NOUN
cblr-3040	963	102	accounting	accounting	NOUN
cblr-3040	963	103	(	(	PUNCT
cblr-3040	963	104	a	a	DET
cblr-3040	963	105	"	"	PUNCT
cblr-3040	963	106	one	one	NUM
cblr-3040	963	107	set	set	NOUN
cblr-3040	963	108	of	of	ADP
cblr-3040	963	109	books	book	NOUN
cblr-3040	963	110	"	"	PUNCT
cblr-3040	963	111	requirement	requirement	NOUN
cblr-3040	963	112	)	)	PUNCT
cblr-3040	963	113	.	.	PUNCT
cblr-3040	964	1	as	as	ADP
cblr-3040	964	2	174	174	NUM
cblr-3040	964	3	i.r.c	i.r.c	NOUN
cblr-3040	964	4	.	.	PUNCT
cblr-3040	965	1	§	§	PROPN
cblr-3040	965	2	446(b	446(b	PROPN
cblr-3040	965	3	)	)	PUNCT
cblr-3040	965	4	(	(	PUNCT
cblr-3040	965	5	2002	2002	NUM
cblr-3040	965	6	)	)	PUNCT
cblr-3040	965	7	.	.	PUNCT
cblr-3040	966	1	175	175	NUM
cblr-3040	966	2	see	see	VERB
cblr-3040	966	3	section	section	NOUN
cblr-3040	966	4	13(d	13(d	NUM
cblr-3040	966	5	)	)	PUNCT
cblr-3040	966	6	of	of	ADP
cblr-3040	966	7	the	the	DET
cblr-3040	966	8	revenue	revenue	NOUN
cblr-3040	966	9	act	act	NOUN
cblr-3040	966	10	of	of	ADP
cblr-3040	966	11	1916	1916	NUM
cblr-3040	966	12	,	,	PUNCT
cblr-3040	966	13	c.	c.	PROPN
cblr-3040	966	14	463	463	NUM
cblr-3040	966	15	,	,	PUNCT
cblr-3040	966	16	39	39	NUM
cblr-3040	966	17	stat	stat	NOUN
cblr-3040	966	18	.	.	PUNCT
cblr-3040	967	1	756	756	NUM
cblr-3040	967	2	,	,	PUNCT
cblr-3040	967	3	771	771	NUM
cblr-3040	967	4	;	;	PUNCT
cblr-3040	967	5	section	section	NOUN
cblr-3040	967	6	212(b	212(b	NUM
cblr-3040	967	7	)	)	PUNCT
cblr-3040	967	8	of	of	ADP
cblr-3040	967	9	the	the	DET
cblr-3040	967	10	revenue	revenue	NOUN
cblr-3040	967	11	act	act	NOUN
cblr-3040	967	12	of	of	ADP
cblr-3040	967	13	1918	1918	NUM
cblr-3040	967	14	,	,	PUNCT
cblr-3040	967	15	c.	c.	PROPN
cblr-3040	967	16	18	18	NUM
cblr-3040	967	17	,	,	PUNCT
cblr-3040	967	18	40	40	NUM
cblr-3040	967	19	stat	stat	NOUN
cblr-3040	967	20	.	.	PUNCT
cblr-3040	968	1	1057	1057	NUM
cblr-3040	968	2	,	,	PUNCT
cblr-3040	968	3	1064	1064	NUM
cblr-3040	968	4	;	;	PUNCT
cblr-3040	969	1	section	section	NOUN
cblr-3040	969	2	41	41	NUM
cblr-3040	969	3	of	of	ADP
cblr-3040	969	4	i.r.c	i.r.c	NOUN
cblr-3040	969	5	.	.	PUNCT
cblr-3040	970	1	of	of	ADP
cblr-3040	970	2	1939	1939	NUM
cblr-3040	970	3	,	,	PUNCT
cblr-3040	970	4	53	53	NUM
cblr-3040	970	5	stat	stat	NOUN
cblr-3040	970	6	.	.	PUNCT
cblr-3040	971	1	24	24	NUM
cblr-3040	971	2	.	.	PUNCT
cblr-3040	972	1	legislative	legislative	ADJ
cblr-3040	972	2	history	history	NOUN
cblr-3040	972	3	from	from	ADP
cblr-3040	972	4	the	the	DET
cblr-3040	972	5	enactment	enactment	NOUN
cblr-3040	972	6	of	of	ADP
cblr-3040	972	7	the	the	DET
cblr-3040	972	8	i.r.c	i.r.c	NOUN
cblr-3040	972	9	.	.	PUNCT
cblr-3040	973	1	of	of	ADP
cblr-3040	973	2	1954	1954	NUM
cblr-3040	973	3	confirms	confirm	VERB
cblr-3040	973	4	that	that	SCONJ
cblr-3040	973	5	sections	section	NOUN
cblr-3040	973	6	446(a	446(a	NUM
cblr-3040	973	7	)	)	PUNCT
cblr-3040	973	8	and	and	CCONJ
cblr-3040	973	9	446(b	446(b	NOUN
cblr-3040	973	10	)	)	PUNCT
cblr-3040	973	11	essentially	essentially	ADV
cblr-3040	973	12	carried	carry	VERB
cblr-3040	973	13	over	over	ADP
cblr-3040	973	14	the	the	DET
cblr-3040	973	15	approach	approach	NOUN
cblr-3040	973	16	of	of	ADP
cblr-3040	973	17	the	the	DET
cblr-3040	973	18	1939	1939	NUM
cblr-3040	973	19	i.r.c	i.r.c	NOUN
cblr-3040	973	20	.	.	PUNCT
cblr-3040	974	1	as	as	ADP
cblr-3040	974	2	to	to	ADP
cblr-3040	974	3	the	the	DET
cblr-3040	974	4	general	general	ADJ
cblr-3040	974	5	rules	rule	NOUN
cblr-3040	974	6	on	on	ADP
cblr-3040	974	7	methods	method	NOUN
cblr-3040	974	8	of	of	ADP
cblr-3040	974	9	accounting	accounting	NOUN
cblr-3040	974	10	.	.	PUNCT
cblr-3040	975	1	see	see	VERB
cblr-3040	975	2	senate	senate	PROPN
cblr-3040	975	3	comm	comm	NOUN
cblr-3040	975	4	.	.	PUNCT
cblr-3040	976	1	on	on	ADP
cblr-3040	976	2	fin	fin	PROPN
cblr-3040	976	3	.	.	PUNCT
cblr-3040	977	1	report	report	NOUN
cblr-3040	977	2	,	,	PUNCT
cblr-3040	977	3	s.	s.	PROPN
cblr-3040	977	4	rep	rep	PROPN
cblr-3040	977	5	.	.	PROPN
cblr-3040	978	1	no	no	PROPN
cblr-3040	978	2	.	.	NOUN
cblr-3040	978	3	1622	1622	NUM
cblr-3040	978	4	,	,	PUNCT
cblr-3040	978	5	83	83	NUM
cblr-3040	978	6	cong	cong	NOUN
cblr-3040	978	7	.	.	PUNCT
cblr-3040	979	1	(	(	PUNCT
cblr-3040	979	2	1954	1954	NUM
cblr-3040	979	3	)	)	PUNCT
cblr-3040	979	4	,	,	PUNCT
cblr-3040	979	5	reprinted	reprint	VERB
cblr-3040	979	6	in	in	ADP
cblr-3040	979	7	legislative	legislative	ADJ
cblr-3040	979	8	history	history	NOUN
cblr-3040	979	9	of	of	ADP
cblr-3040	979	10	the	the	DET
cblr-3040	979	11	internal	internal	ADJ
cblr-3040	979	12	revenue	revenue	NOUN
cblr-3040	979	13	code	code	NOUN
cblr-3040	979	14	of	of	ADP
cblr-3040	979	15	1954	1954	NUM
cblr-3040	979	16	,	,	PUNCT
cblr-3040	979	17	at	at	ADP
cblr-3040	979	18	299	299	NUM
cblr-3040	979	19	-	-	SYM
cblr-3040	979	20	300	300	NUM
cblr-3040	979	21	(	(	PUNCT
cblr-3040	979	22	june	june	PROPN
cblr-3040	979	23	18	18	NUM
cblr-3040	979	24	,	,	PUNCT
cblr-3040	979	25	1954	1954	NUM
cblr-3040	979	26	)	)	PUNCT
cblr-3040	979	27	(	(	PUNCT
cblr-3040	979	28	providing	provide	VERB
cblr-3040	979	29	a	a	DET
cblr-3040	979	30	detailed	detailed	ADJ
cblr-3040	979	31	discussion	discussion	NOUN
cblr-3040	979	32	of	of	ADP
cblr-3040	979	33	the	the	DET
cblr-3040	979	34	technical	technical	ADJ
cblr-3040	979	35	provisions	provision	NOUN
cblr-3040	979	36	of	of	ADP
cblr-3040	979	37	h.r	h.r	PROPN
cblr-3040	979	38	.	.	PROPN
cblr-3040	979	39	8300	8300	NUM
cblr-3040	979	40	which	which	PRON
cblr-3040	979	41	revised	revise	VERB
cblr-3040	979	42	the	the	DET
cblr-3040	979	43	internal	internal	ADJ
cblr-3040	979	44	revenue	revenue	NOUN
cblr-3040	979	45	laws	law	NOUN
cblr-3040	979	46	of	of	ADP
cblr-3040	979	47	the	the	DET
cblr-3040	979	48	united	united	PROPN
cblr-3040	979	49	states	states	PROPN
cblr-3040	979	50	in	in	ADP
cblr-3040	979	51	1954	1954	NUM
cblr-3040	979	52	)	)	PUNCT
cblr-3040	979	53	.	.	PUNCT
cblr-3040	980	1	for	for	ADP
cblr-3040	980	2	interesting	interesting	ADJ
cblr-3040	980	3	descriptions	description	NOUN
cblr-3040	980	4	of	of	ADP
cblr-3040	980	5	the	the	DET
cblr-3040	980	6	early	early	ADJ
cblr-3040	980	7	history	history	NOUN
cblr-3040	980	8	of	of	ADP
cblr-3040	980	9	the	the	DET
cblr-3040	980	10	statutory	statutory	ADJ
cblr-3040	980	11	approach	approach	NOUN
cblr-3040	980	12	to	to	ADP
cblr-3040	980	13	"	"	PUNCT
cblr-3040	980	14	tax	tax	NOUN
cblr-3040	980	15	following	follow	VERB
cblr-3040	980	16	book	book	NOUN
cblr-3040	980	17	,	,	PUNCT
cblr-3040	980	18	"	"	PUNCT
cblr-3040	980	19	see	see	VERB
cblr-3040	980	20	am	am	NOUN
cblr-3040	980	21	.	.	PUNCT
cblr-3040	981	1	acct	acct	NOUN
cblr-3040	981	2	.	.	PUNCT
cblr-3040	982	1	ass'n	ass'n	PROPN
cblr-3040	982	2	comm	comm	NOUN
cblr-3040	982	3	.	.	PUNCT
cblr-3040	983	1	on	on	ADP
cblr-3040	983	2	acct	acct	NOUN
cblr-3040	983	3	.	.	PUNCT
cblr-3040	984	1	concepts	concept	NOUN
cblr-3040	984	2	and	and	CCONJ
cblr-3040	984	3	standards	standard	NOUN
cblr-3040	984	4	,	,	PUNCT
cblr-3040	984	5	accounting	accounting	NOUN
cblr-3040	984	6	principles	principle	NOUN
cblr-3040	984	7	and	and	CCONJ
cblr-3040	984	8	taxable	taxable	ADJ
cblr-3040	984	9	income	income	NOUN
cblr-3040	984	10	,	,	PUNCT
cblr-3040	984	11	supplementary	supplementary	ADJ
cblr-3040	984	12	statement	statement	NOUN
cblr-3040	984	13	no	no	INTJ
cblr-3040	984	14	.	.	PROPN
cblr-3040	984	15	4	4	NUM
cblr-3040	984	16	(	(	PUNCT
cblr-3040	984	17	1952	1952	NUM
cblr-3040	984	18	)	)	PUNCT
cblr-3040	984	19	,	,	PUNCT
cblr-3040	984	20	reprinted	reprint	VERB
cblr-3040	984	21	in	in	ADP
cblr-3040	984	22	27	27	NUM
cblr-3040	984	23	acct	acct	NOUN
cblr-3040	984	24	.	.	PUNCT
cblr-3040	985	1	rev	rev	PROPN
cblr-3040	985	2	.	.	PROPN
cblr-3040	985	3	427	427	NUM
cblr-3040	985	4	(	(	PUNCT
cblr-3040	985	5	1952	1952	NUM
cblr-3040	985	6	)	)	PUNCT
cblr-3040	986	1	[	[	X
cblr-3040	986	2	hereinafter	hereinafter	NOUN
cblr-3040	986	3	aaa	aaa	NOUN
cblr-3040	986	4	's	's	PART
cblr-3040	986	5	accounting	accounting	NOUN
cblr-3040	986	6	principles	principle	NOUN
cblr-3040	986	7	and	and	CCONJ
cblr-3040	986	8	taxable	taxable	ADJ
cblr-3040	986	9	income	income	NOUN
cblr-3040	986	10	,	,	PUNCT
cblr-3040	986	11	supplementary	supplementary	ADJ
cblr-3040	986	12	statement	statement	NOUN
cblr-3040	986	13	no	no	INTJ
cblr-3040	986	14	.	.	NOUN
cblr-3040	986	15	4	4	NUM
cblr-3040	986	16	]	]	PUNCT
cblr-3040	986	17	;	;	PUNCT
cblr-3040	986	18	arnett	arnett	PROPN
cblr-3040	986	19	,	,	PUNCT
cblr-3040	986	20	supra	supra	PROPN
cblr-3040	986	21	note	note	NOUN
cblr-3040	986	22	2	2	NUM
cblr-3040	986	23	,	,	PUNCT
cblr-3040	986	24	at	at	ADP
cblr-3040	986	25	482	482	NUM
cblr-3040	986	26	-	-	SYM
cblr-3040	986	27	83	83	NUM
cblr-3040	986	28	;	;	PUNCT
cblr-3040	986	29	robert	robert	PROPN
cblr-3040	986	30	g.	g.	PROPN
cblr-3040	986	31	skinner	skinner	PROPN
cblr-3040	986	32	,	,	PUNCT
cblr-3040	986	33	the	the	DET
cblr-3040	986	34	pressure	pressure	NOUN
cblr-3040	986	35	for	for	ADP
cblr-3040	986	36	tax	tax	NOUN
cblr-3040	986	37	conformity	conformity	NOUN
cblr-3040	986	38	,	,	PUNCT
cblr-3040	986	39	1	1	NUM
cblr-3040	986	40	tax	tax	NOUN
cblr-3040	986	41	advisor	advisor	NOUN
cblr-3040	986	42	708	708	NUM
cblr-3040	986	43	,	,	PUNCT
cblr-3040	986	44	709	709	NUM
cblr-3040	986	45	(	(	PUNCT
cblr-3040	986	46	dec	dec	PROPN
cblr-3040	986	47	.	.	PROPN
cblr-3040	986	48	1972	1972	NUM
cblr-3040	986	49	)	)	PUNCT
cblr-3040	986	50	.	.	PUNCT
cblr-3040	987	1	176	176	NUM
cblr-3040	987	2	see	see	VERB
cblr-3040	987	3	arnett	arnett	PROPN
cblr-3040	987	4	,	,	PUNCT
cblr-3040	987	5	supra	supra	PROPN
cblr-3040	987	6	note	note	NOUN
cblr-3040	987	7	2	2	NUM
cblr-3040	987	8	,	,	PUNCT
cblr-3040	987	9	at	at	ADP
cblr-3040	987	10	483	483	NUM
cblr-3040	987	11	(	(	PUNCT
cblr-3040	987	12	describing	describe	VERB
cblr-3040	987	13	the	the	DET
cblr-3040	987	14	early	early	ADJ
cblr-3040	987	15	history	history	NOUN
cblr-3040	987	16	of	of	ADP
cblr-3040	987	17	the	the	DET
cblr-3040	987	18	tax	tax	NOUN
cblr-3040	987	19	law	law	NOUN
cblr-3040	987	20	attempting	attempt	VERB
cblr-3040	987	21	to	to	PART
cblr-3040	987	22	follow	follow	VERB
cblr-3040	987	23	"	"	PUNCT
cblr-3040	987	24	generally	generally	ADV
cblr-3040	987	25	accepted	accept	VERB
cblr-3040	987	26	accounting	accounting	NOUN
cblr-3040	987	27	principles	principle	NOUN
cblr-3040	987	28	,	,	PUNCT
cblr-3040	987	29	"	"	PUNCT
cblr-3040	987	30	and	and	CCONJ
cblr-3040	987	31	noting	note	VERB
cblr-3040	987	32	that	that	SCONJ
cblr-3040	987	33	the	the	DET
cblr-3040	987	34	tax	tax	NOUN
cblr-3040	987	35	law	law	NOUN
cblr-3040	987	36	started	start	VERB
cblr-3040	987	37	off	off	ADP
cblr-3040	987	38	on	on	ADP
cblr-3040	987	39	the	the	DET
cblr-3040	987	40	wrong	wrong	ADJ
cblr-3040	987	41	foot	foot	NOUN
cblr-3040	987	42	by	by	ADP
cblr-3040	987	43	focusing	focus	VERB
cblr-3040	987	44	on	on	ADP
cblr-3040	987	45	"	"	PUNCT
cblr-3040	987	46	cash	cash	NOUN
cblr-3040	987	47	method	method	NOUN
cblr-3040	987	48	"	"	PUNCT
cblr-3040	987	49	income	income	NOUN
cblr-3040	987	50	,	,	PUNCT
cblr-3040	987	51	but	but	CCONJ
cblr-3040	987	52	rather	rather	ADV
cblr-3040	987	53	quickly	quickly	ADV
cblr-3040	987	54	,	,	PUNCT
cblr-3040	987	55	starting	start	VERB
cblr-3040	987	56	in	in	ADP
cblr-3040	987	57	1918	1918	NUM
cblr-3040	987	58	,	,	PUNCT
cblr-3040	987	59	began	begin	VERB
cblr-3040	987	60	to	to	PART
cblr-3040	987	61	take	take	VERB
cblr-3040	987	62	suggestions	suggestion	NOUN
cblr-3040	987	63	,	,	PUNCT
cblr-3040	987	64	such	such	ADJ
cblr-3040	987	65	as	as	ADP
cblr-3040	987	66	the	the	DET
cblr-3040	987	67	"	"	PUNCT
cblr-3040	987	68	accrual	accrual	ADJ
cblr-3040	987	69	"	"	PUNCT
cblr-3040	987	70	concept	concept	NOUN
cblr-3040	987	71	,	,	PUNCT
cblr-3040	987	72	from	from	ADP
cblr-3040	987	73	financial	financial	ADJ
cblr-3040	987	74	accounting	accounting	NOUN
cblr-3040	987	75	)	)	PUNCT
cblr-3040	987	76	.	.	PUNCT
cblr-3040	988	1	discussed	discuss	VERB
cblr-3040	988	2	in	in	ADP
cblr-3040	988	3	detail	detail	NOUN
cblr-3040	988	4	infra	infra	NOUN
cblr-3040	988	5	,	,	PUNCT
cblr-3040	988	6	various	various	ADJ
cblr-3040	988	7	statutory	statutory	ADJ
cblr-3040	988	8	and	and	CCONJ
cblr-3040	988	9	regulatory	regulatory	ADJ
cblr-3040	988	10	rules	rule	NOUN
cblr-3040	988	11	,	,	PUNCT
cblr-3040	988	12	as	as	ADV
cblr-3040	988	13	well	well	ADV
cblr-3040	988	14	as	as	ADP
cblr-3040	988	15	case	case	NOUN
cblr-3040	988	16	law	law	NOUN
cblr-3040	988	17	under	under	ADP
cblr-3040	988	18	the	the	DET
cblr-3040	988	19	"	"	PUNCT
cblr-3040	988	20	clear	clear	ADJ
cblr-3040	988	21	reflection	reflection	NOUN
cblr-3040	988	22	of	of	ADP
cblr-3040	988	23	income	income	NOUN
cblr-3040	988	24	"	"	PUNCT
cblr-3040	988	25	exception	exception	NOUN
cblr-3040	988	26	to	to	ADP
cblr-3040	988	27	the	the	DET
cblr-3040	988	28	general	general	ADJ
cblr-3040	988	29	conformity	conformity	NOUN
cblr-3040	988	30	rule	rule	NOUN
cblr-3040	988	31	of	of	ADP
cblr-3040	988	32	i.r.c	i.r.c	NOUN
cblr-3040	988	33	.	.	PUNCT
cblr-3040	989	1	section	section	PROPN
cblr-3040	989	2	446(a	446(a	NUM
cblr-3040	989	3	)	)	PUNCT
cblr-3040	989	4	,	,	PUNCT
cblr-3040	989	5	have	have	AUX
cblr-3040	989	6	over	over	ADP
cblr-3040	989	7	the	the	DET
cblr-3040	989	8	years	year	NOUN
cblr-3040	989	9	led	lead	VERB
cblr-3040	989	10	to	to	ADP
cblr-3040	989	11	determinations	determination	NOUN
cblr-3040	989	12	of	of	ADP
cblr-3040	989	13	taxable	taxable	ADJ
cblr-3040	989	14	income	income	NOUN
cblr-3040	989	15	which	which	PRON
cblr-3040	989	16	often	often	ADV
cblr-3040	989	17	dramatically	dramatically	ADV
cblr-3040	989	18	diverge	diverge	VERB
cblr-3040	989	19	from	from	ADP
cblr-3040	989	20	financial	financial	ADJ
cblr-3040	989	21	income	income	NOUN
cblr-3040	989	22	as	as	SCONJ
cblr-3040	989	23	determined	determine	VERB
cblr-3040	989	24	under	under	ADP
cblr-3040	989	25	gaap	gaap	NOUN
cblr-3040	989	26	.	.	PUNCT
cblr-3040	990	1	at	at	ADP
cblr-3040	990	2	times	time	NOUN
cblr-3040	990	3	when	when	SCONJ
cblr-3040	990	4	the	the	DET
cblr-3040	990	5	gulf	gulf	NOUN
cblr-3040	990	6	between	between	ADP
cblr-3040	990	7	taxable	taxable	ADJ
cblr-3040	990	8	income	income	NOUN
cblr-3040	990	9	and	and	CCONJ
cblr-3040	990	10	book	book	NOUN
cblr-3040	990	11	income	income	NOUN
cblr-3040	990	12	of	of	ADP
cblr-3040	990	13	large	large	ADJ
cblr-3040	990	14	corporations	corporation	NOUN
cblr-3040	990	15	is	be	AUX
cblr-3040	990	16	perceived	perceive	VERB
cblr-3040	990	17	as	as	ADP
cblr-3040	990	18	becoming	become	VERB
cblr-3040	990	19	too	too	ADV
cblr-3040	990	20	wide	wide	ADJ
cblr-3040	990	21	-especially	-especially	ADV
cblr-3040	990	22	in	in	ADP
cblr-3040	990	23	terms	term	NOUN
cblr-3040	990	24	of	of	ADP
cblr-3040	990	25	book	book	NOUN
cblr-3040	990	26	income	income	NOUN
cblr-3040	990	27	greatly	greatly	ADV
cblr-3040	990	28	exceeding	exceed	VERB
cblr-3040	990	29	taxable	taxable	ADJ
cblr-3040	990	30	income	income	NOUN
cblr-3040	990	31	-congress	-congress	NOUN
cblr-3040	990	32	is	be	AUX
cblr-3040	990	33	predictably	predictably	ADV
cblr-3040	990	34	pressed	press	VERB
cblr-3040	990	35	to	to	PART
cblr-3040	990	36	take	take	VERB
cblr-3040	990	37	action	action	NOUN
cblr-3040	990	38	.	.	PUNCT
cblr-3040	991	1	thus	thus	ADV
cblr-3040	991	2	,	,	PUNCT
cblr-3040	991	3	for	for	ADP
cblr-3040	991	4	example	example	NOUN
cblr-3040	991	5	,	,	PUNCT
cblr-3040	991	6	the	the	DET
cblr-3040	991	7	perception	perception	NOUN
cblr-3040	991	8	that	that	SCONJ
cblr-3040	991	9	corporations	corporation	NOUN
cblr-3040	991	10	were	be	AUX
cblr-3040	991	11	not	not	PART
cblr-3040	991	12	paying	pay	VERB
cblr-3040	991	13	their	their	PRON
cblr-3040	991	14	fair	fair	ADJ
cblr-3040	991	15	share	share	NOUN
cblr-3040	991	16	of	of	ADP
cblr-3040	991	17	tax	tax	NOUN
cblr-3040	991	18	while	while	SCONJ
cblr-3040	991	19	simultaneously	simultaneously	ADV
cblr-3040	991	20	touting	tout	VERB
cblr-3040	991	21	increasing	increase	VERB
cblr-3040	991	22	"	"	PUNCT
cblr-3040	991	23	book	book	NOUN
cblr-3040	991	24	"	"	PUNCT
cblr-3040	991	25	income	income	NOUN
cblr-3040	991	26	to	to	ADP
cblr-3040	991	27	investors	investor	NOUN
cblr-3040	991	28	led	lead	VERB
cblr-3040	991	29	to	to	ADP
cblr-3040	991	30	major	major	ADJ
cblr-3040	991	31	changes	change	NOUN
cblr-3040	991	32	to	to	ADP
cblr-3040	991	33	the	the	DET
cblr-3040	991	34	"	"	PUNCT
cblr-3040	991	35	alternative	alternative	ADJ
cblr-3040	991	36	minimum	minimum	ADJ
cblr-3040	991	37	tax	tax	NOUN
cblr-3040	991	38	"	"	PUNCT
cblr-3040	991	39	applicable	applicable	ADJ
cblr-3040	991	40	to	to	ADP
cblr-3040	991	41	corporations	corporation	NOUN
cblr-3040	991	42	which	which	PRON
cblr-3040	991	43	were	be	AUX
cblr-3040	991	44	put	put	VERB
cblr-3040	991	45	into	into	ADP
cblr-3040	991	46	effect	effect	NOUN
cblr-3040	991	47	during	during	ADP
cblr-3040	991	48	1987	1987	NUM
cblr-3040	991	49	through	through	ADP
cblr-3040	991	50	1989	1989	NUM
cblr-3040	991	51	to	to	PART
cblr-3040	991	52	ensure	ensure	VERB
cblr-3040	991	53	that	that	SCONJ
cblr-3040	991	54	at	at	ADV
cblr-3040	991	55	least	least	ADJ
cblr-3040	991	56	a	a	DET
cblr-3040	991	57	minimum	minimum	ADJ
cblr-3040	991	58	level	level	NOUN
cblr-3040	991	59	of	of	ADP
cblr-3040	991	60	corporate	corporate	ADJ
cblr-3040	991	61	tax	tax	NOUN
cblr-3040	991	62	was	be	AUX
cblr-3040	991	63	paid	pay	VERB
cblr-3040	991	64	on	on	ADP
cblr-3040	991	65	50	50	NUM
cblr-3040	991	66	percent	percent	NOUN
cblr-3040	991	67	of	of	ADP
cblr-3040	991	68	the	the	DET
cblr-3040	991	69	difference	difference	NOUN
cblr-3040	991	70	between	between	ADP
cblr-3040	991	71	book	book	NOUN
cblr-3040	991	72	and	and	CCONJ
cblr-3040	991	73	tax	tax	NOUN
cblr-3040	991	74	income	income	NOUN
cblr-3040	991	75	.	.	PUNCT
cblr-3040	992	1	177	177	NUM
cblr-3040	992	2	over	over	ADP
cblr-3040	992	3	the	the	DET
cblr-3040	992	4	last	last	ADJ
cblr-3040	992	5	few	few	ADJ
cblr-3040	992	6	years	year	NOUN
cblr-3040	992	7	the	the	DET
cblr-3040	992	8	attention	attention	NOUN
cblr-3040	992	9	given	give	VERB
cblr-3040	992	10	to	to	ADP
cblr-3040	992	11	17	17	NUM
cblr-3040	992	12	see	see	NOUN
cblr-3040	992	13	i.r.c	i.r.c	NOUN
cblr-3040	992	14	.	.	PUNCT
cblr-3040	993	1	§	§	PROPN
cblr-3040	993	2	§	§	PROPN
cblr-3040	993	3	55	55	NUM
cblr-3040	993	4	-	-	SYM
cblr-3040	993	5	57	57	NUM
cblr-3040	993	6	(	(	PUNCT
cblr-3040	993	7	as	as	ADP
cblr-3040	993	8	in	in	ADP
cblr-3040	993	9	effect	effect	NOUN
cblr-3040	993	10	for	for	ADP
cblr-3040	993	11	taxable	taxable	ADJ
cblr-3040	993	12	years	year	NOUN
cblr-3040	993	13	beginning	begin	VERB
cblr-3040	993	14	in	in	ADP
cblr-3040	993	15	1987	1987	NUM
cblr-3040	993	16	,	,	PUNCT
cblr-3040	993	17	1988	1988	NUM
cblr-3040	993	18	,	,	PUNCT
cblr-3040	993	19	and	and	CCONJ
cblr-3040	993	20	1989	1989	NUM
cblr-3040	993	21	)	)	PUNCT
cblr-3040	993	22	.	.	PUNCT
cblr-3040	994	1	for	for	ADP
cblr-3040	994	2	an	an	DET
cblr-3040	994	3	explanation	explanation	NOUN
cblr-3040	994	4	of	of	ADP
cblr-3040	994	5	the	the	DET
cblr-3040	994	6	background	background	NOUN
cblr-3040	994	7	and	and	CCONJ
cblr-3040	994	8	operation	operation	NOUN
cblr-3040	994	9	of	of	ADP
cblr-3040	994	10	the	the	DET
cblr-3040	994	11	provisions	provision	NOUN
cblr-3040	994	12	which	which	PRON
cblr-3040	994	13	were	be	AUX
cblr-3040	994	14	in	in	ADP
cblr-3040	994	15	effect	effect	NOUN
cblr-3040	994	16	for	for	ADP
cblr-3040	994	17	that	that	DET
cblr-3040	994	18	three	three	NUM
cblr-3040	994	19	-	-	PUNCT
cblr-3040	994	20	year	year	NOUN
cblr-3040	994	21	period	period	NOUN
cblr-3040	994	22	,	,	PUNCT
cblr-3040	994	23	see	see	VERB
cblr-3040	994	24	,	,	PUNCT
cblr-3040	994	25	e.g.	e.g.	ADV
cblr-3040	994	26	,	,	PUNCT
cblr-3040	994	27	joint	joint	ADJ
cblr-3040	994	28	comm	comm	NOUN
cblr-3040	994	29	.	.	PUNCT
cblr-3040	995	1	on	on	ADP
cblr-3040	995	2	taxation	taxation	NOUN
cblr-3040	995	3	,	,	PUNCT
cblr-3040	995	4	99th	99th	ADJ
cblr-3040	995	5	cong	cong	NOUN
cblr-3040	995	6	.	.	PUNCT
cblr-3040	995	7	,	,	PUNCT
cblr-3040	995	8	general	general	ADJ
cblr-3040	995	9	explanation	explanation	NOUN
cblr-3040	995	10	of	of	ADP
cblr-3040	995	11	the	the	DET
cblr-3040	995	12	tax	tax	NOUN
cblr-3040	995	13	reform	reform	NOUN
cblr-3040	995	14	act	act	NOUN
cblr-3040	995	15	of	of	ADP
cblr-3040	995	16	1986	1986	NUM
cblr-3040	995	17	,	,	PUNCT
cblr-3040	995	18	at	at	ADP
cblr-3040	995	19	448	448	NUM
cblr-3040	995	20	-	-	SYM
cblr-3040	995	21	57	57	NUM
cblr-3040	995	22	(	(	PUNCT
cblr-3040	995	23	joint	joint	ADJ
cblr-3040	995	24	comm	comm	NOUN
cblr-3040	995	25	.	.	PUNCT
cblr-3040	996	1	print	print	NOUN
cblr-3040	996	2	,	,	PUNCT
cblr-3040	996	3	may	may	AUX
cblr-3040	996	4	4	4	NUM
cblr-3040	996	5	,	,	PUNCT
cblr-3040	996	6	1987	1987	NUM
cblr-3040	996	7	)	)	PUNCT
cblr-3040	997	1	[	[	X
cblr-3040	997	2	hereinafter	hereinafter	NOUN
cblr-3040	997	3	1986	1986	NUM
cblr-3040	997	4	jct	jct	PROPN
cblr-3040	997	5	report	report	PROPN
cblr-3040	997	6	]	]	X
cblr-3040	997	7	;	;	PUNCT
cblr-3040	997	8	sandra	sandra	PROPN
cblr-3040	997	9	g.	g.	PROPN
cblr-3040	997	10	soneff	soneff	PROPN
cblr-3040	997	11	redmond	redmond	PROPN
cblr-3040	997	12	,	,	PUNCT
cblr-3040	997	13	the	the	DET
cblr-3040	997	14	book	book	NOUN
cblr-3040	997	15	income	income	NOUN
cblr-3040	997	16	adjustments	adjustment	NOUN
cblr-3040	997	17	in	in	ADP
cblr-3040	997	18	the	the	DET
cblr-3040	997	19	1986	1986	NUM
cblr-3040	997	20	tax	tax	NOUN
cblr-3040	997	21	reform	reform	NOUN
cblr-3040	997	22	act	act	VERB
cblr-3040	997	23	corporate	corporate	ADJ
cblr-3040	997	24	minimum	minimum	NOUN
cblr-3040	997	25	tax	tax	NOUN
cblr-3040	997	26	:	:	PUNCT
cblr-3040	997	27	has	have	AUX
cblr-3040	997	28	congress	congress	PROPN
cblr-3040	997	29	added	add	VERB
cblr-3040	997	30	needless	needless	ADJ
cblr-3040	997	31	complexity	complexity	NOUN
cblr-3040	997	32	in	in	ADP
cblr-3040	997	33	the	the	DET
cblr-3040	997	34	name	name	NOUN
cblr-3040	997	35	of	of	ADP
cblr-3040	997	36	fairness	fairness	NOUN
cblr-3040	997	37	,	,	PUNCT
cblr-3040	997	38	40	40	NUM
cblr-3040	997	39	sw	sw	NOUN
cblr-3040	997	40	.	.	PUNCT
cblr-3040	998	1	l.j	l.j	PROPN
cblr-3040	998	2	.	.	PROPN
cblr-3040	998	3	1219	1219	NUM
cblr-3040	998	4	(	(	PUNCT
cblr-3040	998	5	1987	1987	NUM
cblr-3040	998	6	)	)	PUNCT
cblr-3040	998	7	.	.	PUNCT
cblr-3040	999	1	after	after	ADP
cblr-3040	999	2	1989	1989	NUM
cblr-3040	999	3	,	,	PUNCT
cblr-3040	999	4	this	this	DET
cblr-3040	999	5	part	part	NOUN
cblr-3040	999	6	of	of	ADP
cblr-3040	999	7	the	the	DET
cblr-3040	999	8	corporate	corporate	ADJ
cblr-3040	999	9	minimum	minimum	NOUN
cblr-3040	999	10	tax	tax	NOUN
cblr-3040	999	11	was	be	AUX
cblr-3040	999	12	replaced	replace	VERB
cblr-3040	999	13	with	with	ADP
cblr-3040	999	14	the	the	DET
cblr-3040	999	15	so	so	ADV
cblr-3040	999	16	-	-	PUNCT
cblr-3040	999	17	called	call	VERB
cblr-3040	999	18	"	"	PUNCT
cblr-3040	999	19	ace	ace	NOUN
cblr-3040	999	20	adjustment	adjustment	NOUN
cblr-3040	999	21	"	"	PUNCT
cblr-3040	999	22	which	which	PRON
cblr-3040	999	23	involves	involve	VERB
cblr-3040	999	24	very	very	ADV
cblr-3040	999	25	specific	specific	ADJ
cblr-3040	999	26	adjustments	adjustment	NOUN
cblr-3040	999	27	to	to	PART
cblr-3040	999	28	alternative	alternative	VERB
cblr-3040	999	29	minimum	minimum	ADJ
cblr-3040	999	30	taxable	taxable	ADJ
cblr-3040	999	31	income	income	NOUN
cblr-3040	999	32	,	,	PUNCT
cblr-3040	999	33	including	include	VERB
cblr-3040	999	34	,	,	PUNCT
cblr-3040	999	35	inter	inter	PROPN
cblr-3040	999	36	alia	alia	NOUN
cblr-3040	999	37	,	,	PUNCT
cblr-3040	999	38	potential	potential	ADJ
cblr-3040	999	39	adjustment	adjustment	NOUN
cblr-3040	999	40	of	of	ADP
cblr-3040	999	41	depreciation	depreciation	NOUN
cblr-3040	999	42	to	to	PART
cblr-3040	999	43	conform	conform	VERB
cblr-3040	999	44	to	to	ADP
cblr-3040	999	45	financial	financial	ADJ
cblr-3040	999	46	statement	statement	NOUN
cblr-3040	999	47	treatment	treatment	NOUN
cblr-3040	999	48	.	.	PUNCT
cblr-3040	1000	1	1986	1986	NUM
cblr-3040	1000	2	jct	jct	PROPN
cblr-3040	1000	3	report	report	NOUN
cblr-3040	1000	4	at	at	ADP
cblr-3040	1000	5	457	457	NUM
cblr-3040	1000	6	-	-	SYM
cblr-3040	1000	7	62	62	NUM
cblr-3040	1000	8	.	.	PUNCT
cblr-3040	1001	1	for	for	ADP
cblr-3040	1001	2	a	a	DET
cblr-3040	1001	3	recent	recent	ADJ
cblr-3040	1001	4	discussion	discussion	NOUN
cblr-3040	1001	5	of	of	ADP
cblr-3040	1001	6	the	the	DET
cblr-3040	1001	7	rather	rather	ADV
cblr-3040	1001	8	"	"	PUNCT
cblr-3040	1001	9	comprehensive	comprehensive	ADJ
cblr-3040	1001	10	"	"	PUNCT
cblr-3040	1001	11	approach	approach	NOUN
cblr-3040	1001	12	to	to	ADP
cblr-3040	1001	13	coordinating	coordinate	VERB
cblr-3040	1001	14	corporate	corporate	ADJ
cblr-3040	1001	15	taxable	taxable	ADJ
cblr-3040	1001	16	income	income	NOUN
cblr-3040	1001	17	with	with	ADP
cblr-3040	1001	18	corporate	corporate	ADJ
cblr-3040	1001	19	book	book	NOUN
cblr-3040	1001	20	income	income	NOUN
cblr-3040	1001	21	which	which	PRON
cblr-3040	1001	22	was	be	AUX
cblr-3040	1001	23	in	in	ADP
cblr-3040	1001	24	place	place	NOUN
cblr-3040	1001	25	for	for	ADP
cblr-3040	1001	26	1987	1987	NUM
cblr-3040	1001	27	through	through	ADP
cblr-3040	1001	28	1989	1989	NUM
cblr-3040	1001	29	,	,	PUNCT
cblr-3040	1001	30	see	see	VERB
cblr-3040	1001	31	engler	engler	NOUN
cblr-3040	1001	32	,	,	PUNCT
cblr-3040	1001	33	supra	supra	PROPN
cblr-3040	1001	34	note	note	NOUN
cblr-3040	1001	35	19	19	NUM
cblr-3040	1001	36	at	at	ADP
cblr-3040	1001	37	547	547	NUM
cblr-3040	1001	38	-	-	SYM
cblr-3040	1001	39	48	48	NUM
cblr-3040	1001	40	,	,	PUNCT
cblr-3040	1001	41	n.24	n.24	PROPN
cblr-3040	1001	42	;	;	PUNCT
cblr-3040	1001	43	johnson	johnson	PROPN
cblr-3040	1001	44	,	,	PUNCT
cblr-3040	1001	45	supra	supra	PROPN
cblr-3040	1001	46	note	note	NOUN
cblr-3040	1001	47	2	2	NUM
cblr-3040	1001	48	(	(	PUNCT
cblr-3040	1001	49	in	in	ADP
cblr-3040	1001	50	several	several	ADJ
cblr-3040	1001	51	places	place	NOUN
cblr-3040	1001	52	referring	refer	VERB
cblr-3040	1001	53	to	to	ADP
cblr-3040	1001	54	these	these	DET
cblr-3040	1001	55	alternative	alternative	ADJ
cblr-3040	1001	56	minimum	minimum	ADJ
cblr-3040	1001	57	tax	tax	NOUN
cblr-3040	1001	58	provisions	provision	NOUN
cblr-3040	1001	59	as	as	ADP
cblr-3040	1001	60	a	a	DET
cblr-3040	1001	61	"	"	PUNCT
cblr-3040	1001	62	bragging	brag	VERB
cblr-3040	1001	63	tax	tax	NOUN
cblr-3040	1001	64	"	"	PUNCT
cblr-3040	1001	65	)	)	PUNCT
cblr-3040	1001	66	.	.	PUNCT
cblr-3040	1002	1	for	for	ADP
cblr-3040	1002	2	discussion	discussion	NOUN
cblr-3040	1002	3	of	of	ADP
cblr-3040	1002	4	an	an	DET
cblr-3040	1002	5	earlier	early	ADJ
cblr-3040	1002	6	initiative	initiative	NOUN
cblr-3040	1002	7	calling	call	VERB
cblr-3040	1002	8	for	for	ADP
cblr-3040	1002	9	increased	increase	VERB
cblr-3040	1002	10	regulatory	regulatory	ADJ
cblr-3040	1002	11	and	and	CCONJ
cblr-3040	1002	12	legislative	legislative	ADJ
cblr-3040	1002	13	efforts	effort	NOUN
cblr-3040	1002	14	"	"	PUNCT
cblr-3040	1002	15	to	to	PART
cblr-3040	1002	16	achieve	achieve	VERB
cblr-3040	1002	17	greater	great	ADJ
cblr-3040	1002	18	conformity	conformity	NOUN
cblr-3040	1002	19	,	,	PUNCT
cblr-3040	1002	20	"	"	PUNCT
cblr-3040	1002	21	see	see	VERB
cblr-3040	1002	22	john	john	PROPN
cblr-3040	1002	23	s.	s.	PROPN
cblr-3040	1002	24	nolan	nolan	PROPN
cblr-3040	1002	25	,	,	PUNCT
cblr-3040	1002	26	the	the	DET
cblr-3040	1002	27	merit	merit	NOUN
cblr-3040	1002	28	in	in	ADP
cblr-3040	1002	29	conformity	conformity	NOUN
cblr-3040	1002	30	of	of	ADP
cblr-3040	1002	31	tax	tax	NOUN
cblr-3040	1002	32	to	to	ADP
cblr-3040	1002	33	financial	financial	ADJ
cblr-3040	1002	34	accounting	accounting	NOUN
cblr-3040	1002	35	,	,	PUNCT
cblr-3040	1002	36	50	50	NUM
cblr-3040	1002	37	taxes	taxis	NOUN
cblr-3040	1002	38	761	761	NUM
cblr-3040	1002	39	(	(	PUNCT
cblr-3040	1002	40	dec	dec	PROPN
cblr-3040	1002	41	.	.	PROPN
cblr-3040	1002	42	1972	1972	NUM
cblr-3040	1002	43	)	)	PUNCT
cblr-3040	1002	44	(	(	PUNCT
cblr-3040	1002	45	discussing	discuss	VERB
cblr-3040	1002	46	,	,	PUNCT
cblr-3040	1002	47	inter	inter	PROPN
cblr-3040	1002	48	alia	alia	PROPN
cblr-3040	1002	49	,	,	PUNCT
cblr-3040	1002	50	the	the	DET
cblr-3040	1002	51	september	september	PROPN
cblr-3040	1002	52	1970	1970	NUM
cblr-3040	1002	53	recommendations	recommendation	NOUN
cblr-3040	1002	54	of	of	ADP
cblr-3040	1002	55	the	the	DET
cblr-3040	1002	56	president	president	NOUN
cblr-3040	1002	57	's	's	PART
cblr-3040	1002	58	task	task	NOUN
cblr-3040	1002	59	force	force	NOUN
cblr-3040	1002	60	on	on	ADP
cblr-3040	1002	61	business	business	NOUN
cblr-3040	1002	62	taxation	taxation	NOUN
cblr-3040	1002	63	)	)	PUNCT
cblr-3040	1002	64	.	.	PUNCT
cblr-3040	1003	1	in	in	ADP
cblr-3040	1003	2	its	its	PRON
cblr-3040	1003	3	brief	brief	ADJ
cblr-3040	1003	4	discussion	discussion	NOUN
cblr-3040	1003	5	of	of	ADP
cblr-3040	1003	6	book	book	NOUN
cblr-3040	1003	7	-	-	PUNCT
cblr-3040	1003	8	tax	tax	NOUN
cblr-3040	1003	9	conformity	conformity	NOUN
cblr-3040	1003	10	,	,	PUNCT
cblr-3040	1003	11	the	the	DET
cblr-3040	1003	12	1970	1970	NUM
cblr-3040	1003	13	report	report	NOUN
cblr-3040	1003	14	of	of	ADP
cblr-3040	1003	15	the	the	DET
cblr-3040	1003	16	columbia	columbia	PROPN
cblr-3040	1003	17	business	business	PROPN
cblr-3040	1003	18	la	la	PROPN
cblr-3040	1003	19	w	w	PROPN
cblr-3040	1003	20	review	review	NOUN
cblr-3040	1004	1	[	[	X
cblr-3040	1004	2	vol	vol	NOUN
cblr-3040	1004	3	.	.	PUNCT
cblr-3040	1004	4	2003	2003	NUM
cblr-3040	1004	5	no	no	NOUN
cblr-3040	1004	6	.	.	PUNCT
cblr-3040	1005	1	1:35	1:35	NUM
cblr-3040	1005	2	]	]	PUNCT
cblr-3040	1005	3	stopping	stop	VERB
cblr-3040	1005	4	enron	enron	PROPN
cblr-3040	1005	5	end	end	NOUN
cblr-3040	1005	6	-	-	PUNCT
cblr-3040	1005	7	runs	run	NOUN
cblr-3040	1005	8	and	and	CCONJ
cblr-3040	1005	9	other	other	ADJ
cblr-3040	1005	10	trick	trick	NOUN
cblr-3040	1005	11	plays	play	VERB
cblr-3040	1005	12	111	111	NUM
cblr-3040	1005	13	corporate	corporate	ADJ
cblr-3040	1005	14	tax	tax	NOUN
cblr-3040	1005	15	shelters	shelter	NOUN
cblr-3040	1005	16	has	have	AUX
cblr-3040	1005	17	also	also	ADV
cblr-3040	1005	18	included	include	VERB
cblr-3040	1005	19	a	a	DET
cblr-3040	1005	20	great	great	ADJ
cblr-3040	1005	21	deal	deal	NOUN
cblr-3040	1005	22	of	of	ADP
cblr-3040	1005	23	focus	focus	NOUN
cblr-3040	1005	24	on	on	ADP
cblr-3040	1005	25	differences	difference	NOUN
cblr-3040	1005	26	between	between	ADP
cblr-3040	1005	27	a	a	DET
cblr-3040	1005	28	corporation	corporation	NOUN
cblr-3040	1005	29	's	's	PART
cblr-3040	1005	30	book	book	NOUN
cblr-3040	1005	31	and	and	CCONJ
cblr-3040	1005	32	tax	tax	NOUN
cblr-3040	1005	33	income	income	NOUN
cblr-3040	1005	34	,	,	PUNCT
cblr-3040	1005	35	and	and	CCONJ
cblr-3040	1005	36	proposals	proposal	NOUN
cblr-3040	1005	37	that	that	PRON
cblr-3040	1005	38	the	the	DET
cblr-3040	1005	39	federal	federal	ADJ
cblr-3040	1005	40	income	income	NOUN
cblr-3040	1005	41	tax	tax	NOUN
cblr-3040	1005	42	law	law	NOUN
cblr-3040	1005	43	be	be	AUX
cblr-3040	1005	44	modified	modify	VERB
cblr-3040	1005	45	to	to	PART
cblr-3040	1005	46	mandate	mandate	VERB
cblr-3040	1005	47	more	more	ADJ
cblr-3040	1005	48	disclosure	disclosure	NOUN
cblr-3040	1005	49	of	of	ADP
cblr-3040	1005	50	book	book	NOUN
cblr-3040	1005	51	-	-	PUNCT
cblr-3040	1005	52	tax	tax	NOUN
cblr-3040	1005	53	differences	difference	NOUN
cblr-3040	1005	54	as	as	ADP
cblr-3040	1005	55	an	an	DET
cblr-3040	1005	56	audit	audit	NOUN
cblr-3040	1005	57	tool	tool	NOUN
cblr-3040	1005	58	and	and	CCONJ
cblr-3040	1005	59	perhaps	perhaps	ADV
cblr-3040	1005	60	require	require	VERB
cblr-3040	1005	61	more	more	ADV
cblr-3040	1005	62	substantive	substantive	ADJ
cblr-3040	1005	63	"	"	PUNCT
cblr-3040	1005	64	linkage	linkage	NOUN
cblr-3040	1005	65	"	"	PUNCT
cblr-3040	1005	66	of	of	ADP
cblr-3040	1005	67	determinations	determination	NOUN
cblr-3040	1005	68	of	of	ADP
cblr-3040	1005	69	corporate	corporate	ADJ
cblr-3040	1005	70	taxable	taxable	ADJ
cblr-3040	1005	71	income	income	NOUN
cblr-3040	1005	72	and	and	CCONJ
cblr-3040	1005	73	financial	financial	ADJ
cblr-3040	1005	74	accounting	accounting	NOUN
cblr-3040	1005	75	income.17	income.17	NOUN
cblr-3040	1005	76	for	for	ADP
cblr-3040	1005	77	the	the	DET
cblr-3040	1005	78	time	time	NOUN
cblr-3040	1005	79	being	be	AUX
cblr-3040	1005	80	,	,	PUNCT
cblr-3040	1005	81	however	however	ADV
cblr-3040	1005	82	,	,	PUNCT
cblr-3040	1005	83	the	the	DET
cblr-3040	1005	84	federal	federal	ADJ
cblr-3040	1005	85	income	income	NOUN
cblr-3040	1005	86	tax	tax	NOUN
cblr-3040	1005	87	law	law	NOUN
cblr-3040	1005	88	contains	contain	VERB
cblr-3040	1005	89	few	few	ADJ
cblr-3040	1005	90	express	express	ADJ
cblr-3040	1005	91	requirements	requirement	NOUN
cblr-3040	1005	92	that	that	SCONJ
cblr-3040	1005	93	specific	specific	ADJ
cblr-3040	1005	94	transactions	transaction	NOUN
cblr-3040	1005	95	or	or	CCONJ
cblr-3040	1005	96	items	item	NOUN
cblr-3040	1005	97	be	be	AUX
cblr-3040	1005	98	accounted	account	VERB
cblr-3040	1005	99	for	for	ADP
cblr-3040	1005	100	in	in	ADP
cblr-3040	1005	101	computing	compute	VERB
cblr-3040	1005	102	taxable	taxable	ADJ
cblr-3040	1005	103	income	income	NOUN
cblr-3040	1005	104	in	in	ADP
cblr-3040	1005	105	the	the	DET
cblr-3040	1005	106	same	same	ADJ
cblr-3040	1005	107	manner	manner	NOUN
cblr-3040	1005	108	in	in	ADP
cblr-3040	1005	109	which	which	PRON
cblr-3040	1005	110	they	they	PRON
cblr-3040	1005	111	are	be	AUX
cblr-3040	1005	112	reported	report	VERB
cblr-3040	1005	113	on	on	ADP
cblr-3040	1005	114	financial	financial	ADJ
cblr-3040	1005	115	statements	statement	NOUN
cblr-3040	1005	116	.	.	PUNCT
cblr-3040	1006	1	'79	'79	NUM
cblr-3040	1006	2	president	president	NOUN
cblr-3040	1006	3	's	's	PART
cblr-3040	1006	4	task	task	NOUN
cblr-3040	1006	5	force	force	NOUN
cblr-3040	1006	6	on	on	ADP
cblr-3040	1006	7	business	business	NOUN
cblr-3040	1006	8	taxation	taxation	NOUN
cblr-3040	1006	9	focused	focus	VERB
cblr-3040	1006	10	primarily	primarily	ADV
cblr-3040	1006	11	on	on	ADP
cblr-3040	1006	12	the	the	DET
cblr-3040	1006	13	same	same	ADJ
cblr-3040	1006	14	timing	timing	NOUN
cblr-3040	1006	15	differences	difference	NOUN
cblr-3040	1006	16	(	(	PUNCT
cblr-3040	1006	17	prepaid	prepaid	ADJ
cblr-3040	1006	18	income	income	NOUN
cblr-3040	1006	19	and	and	CCONJ
cblr-3040	1006	20	estimated	estimate	VERB
cblr-3040	1006	21	liability	liability	NOUN
cblr-3040	1006	22	deductions	deduction	NOUN
cblr-3040	1006	23	)	)	PUNCT
cblr-3040	1006	24	which	which	PRON
cblr-3040	1006	25	congress	congress	PROPN
cblr-3040	1006	26	had	have	AUX
cblr-3040	1006	27	attempted	attempt	VERB
cblr-3040	1006	28	to	to	PART
cblr-3040	1006	29	address	address	VERB
cblr-3040	1006	30	in	in	ADP
cblr-3040	1006	31	provisions	provision	NOUN
cblr-3040	1006	32	added	add	VERB
cblr-3040	1006	33	to	to	ADP
cblr-3040	1006	34	the	the	DET
cblr-3040	1006	35	i.r.c	i.r.c	NOUN
cblr-3040	1006	36	.	.	PUNCT
cblr-3040	1007	1	in	in	ADP
cblr-3040	1007	2	1954	1954	NUM
cblr-3040	1007	3	,	,	PUNCT
cblr-3040	1007	4	but	but	CCONJ
cblr-3040	1007	5	repealed	repeal	VERB
cblr-3040	1007	6	,	,	PUNCT
cblr-3040	1007	7	retroactively	retroactively	ADV
cblr-3040	1007	8	in	in	ADP
cblr-3040	1007	9	1955	1955	NUM
cblr-3040	1007	10	,	,	PUNCT
cblr-3040	1007	11	as	as	SCONJ
cblr-3040	1007	12	discussed	discuss	VERB
cblr-3040	1007	13	infra	infra	NOUN
cblr-3040	1007	14	notes	note	VERB
cblr-3040	1007	15	193	193	NUM
cblr-3040	1007	16	-	-	SYM
cblr-3040	1007	17	198	198	NUM
cblr-3040	1007	18	and	and	CCONJ
cblr-3040	1007	19	accompanying	accompany	VERB
cblr-3040	1007	20	text	text	NOUN
cblr-3040	1007	21	.	.	PUNCT
cblr-3040	1008	1	see	see	VERB
cblr-3040	1008	2	president	president	PROPN
cblr-3040	1008	3	's	's	PART
cblr-3040	1008	4	task	task	NOUN
cblr-3040	1008	5	force	force	PROPN
cblr-3040	1008	6	report	report	NOUN
cblr-3040	1008	7	on	on	ADP
cblr-3040	1008	8	business	business	NOUN
cblr-3040	1008	9	taxation	taxation	NOUN
cblr-3040	1008	10	60	60	NUM
cblr-3040	1008	11	(	(	PUNCT
cblr-3040	1008	12	1970	1970	NUM
cblr-3040	1008	13	)	)	PUNCT
cblr-3040	1009	1	[	[	X
cblr-3040	1009	2	hereinafter	hereinafter	NOUN
cblr-3040	1009	3	president	president	NOUN
cblr-3040	1009	4	's	's	PART
cblr-3040	1009	5	business	business	NOUN
cblr-3040	1009	6	taxation	taxation	PROPN
cblr-3040	1009	7	rep	rep	PROPN
cblr-3040	1009	8	.	.	PROPN
cblr-3040	1009	9	]	]	PUNCT
cblr-3040	1010	1	(	(	PUNCT
cblr-3040	1010	2	on	on	ADP
cblr-3040	1010	3	file	file	NOUN
cblr-3040	1010	4	with	with	ADP
cblr-3040	1010	5	author	author	NOUN
cblr-3040	1010	6	)	)	PUNCT
cblr-3040	1010	7	.	.	PUNCT
cblr-3040	1011	1	the	the	DET
cblr-3040	1011	2	report	report	NOUN
cblr-3040	1011	3	suggested	suggest	VERB
cblr-3040	1011	4	that	that	SCONJ
cblr-3040	1011	5	the	the	DET
cblr-3040	1011	6	treasury	treasury	PROPN
cblr-3040	1011	7	department	department	PROPN
cblr-3040	1011	8	exercise	exercise	VERB
cblr-3040	1011	9	its	its	PRON
cblr-3040	1011	10	regulatory	regulatory	ADJ
cblr-3040	1011	11	authority	authority	NOUN
cblr-3040	1011	12	to	to	PART
cblr-3040	1011	13	implement	implement	VERB
cblr-3040	1011	14	the	the	DET
cblr-3040	1011	15	original	original	ADJ
cblr-3040	1011	16	intent	intent	NOUN
cblr-3040	1011	17	of	of	ADP
cblr-3040	1011	18	those	those	DET
cblr-3040	1011	19	provisions	provision	NOUN
cblr-3040	1011	20	(	(	PUNCT
cblr-3040	1011	21	to	to	PART
cblr-3040	1011	22	have	have	VERB
cblr-3040	1011	23	the	the	DET
cblr-3040	1011	24	tax	tax	NOUN
cblr-3040	1011	25	law	law	NOUN
cblr-3040	1011	26	more	more	ADV
cblr-3040	1011	27	closely	closely	ADV
cblr-3040	1011	28	follow	follow	VERB
cblr-3040	1011	29	the	the	DET
cblr-3040	1011	30	gaap	gaap	PROPN
cblr-3040	1011	31	treatment	treatment	NOUN
cblr-3040	1011	32	of	of	ADP
cblr-3040	1011	33	such	such	ADJ
cblr-3040	1011	34	items	item	NOUN
cblr-3040	1011	35	)	)	PUNCT
cblr-3040	1011	36	and	and	CCONJ
cblr-3040	1011	37	also	also	ADV
cblr-3040	1011	38	recommended	recommend	VERB
cblr-3040	1011	39	consideration	consideration	NOUN
cblr-3040	1011	40	of	of	ADP
cblr-3040	1011	41	"	"	PUNCT
cblr-3040	1011	42	legislative	legislative	ADJ
cblr-3040	1011	43	changes	change	NOUN
cblr-3040	1011	44	dealing	deal	VERB
cblr-3040	1011	45	with	with	ADP
cblr-3040	1011	46	specific	specific	ADJ
cblr-3040	1011	47	items	item	NOUN
cblr-3040	1011	48	,	,	PUNCT
cblr-3040	1011	49	such	such	ADJ
cblr-3040	1011	50	as	as	ADP
cblr-3040	1011	51	advance	advance	NOUN
cblr-3040	1011	52	payments	payment	NOUN
cblr-3040	1011	53	for	for	ADP
cblr-3040	1011	54	services	service	NOUN
cblr-3040	1011	55	and	and	CCONJ
cblr-3040	1011	56	expense	expense	NOUN
cblr-3040	1011	57	accruals	accrual	NOUN
cblr-3040	1011	58	for	for	ADP
cblr-3040	1011	59	product	product	NOUN
cblr-3040	1011	60	warranties	warranty	NOUN
cblr-3040	1011	61	,	,	PUNCT
cblr-3040	1011	62	guarantees	guarantee	NOUN
cblr-3040	1011	63	,	,	PUNCT
cblr-3040	1011	64	sales	sale	NOUN
cblr-3040	1011	65	discounts	discount	NOUN
cblr-3040	1011	66	,	,	PUNCT
cblr-3040	1011	67	and	and	CCONJ
cblr-3040	1011	68	vacation	vacation	NOUN
cblr-3040	1011	69	pay	pay	NOUN
cblr-3040	1011	70	.	.	PUNCT
cblr-3040	1011	71	"	"	PUNCT
cblr-3040	1012	1	i	i	PRON
cblr-3040	1012	2	d.	d.	PROPN
cblr-3040	1012	3	178	178	NUM
cblr-3040	1012	4	see	see	VERB
cblr-3040	1012	5	,	,	PUNCT
cblr-3040	1012	6	e.g.	e.g.	ADV
cblr-3040	1012	7	,	,	PUNCT
cblr-3040	1012	8	canellos	canello	NOUN
cblr-3040	1012	9	&	&	CCONJ
cblr-3040	1012	10	kleinbard	kleinbard	PROPN
cblr-3040	1012	11	,	,	PUNCT
cblr-3040	1012	12	supra	supra	PROPN
cblr-3040	1012	13	note	note	NOUN
cblr-3040	1012	14	17	17	NUM
cblr-3040	1012	15	(	(	PUNCT
cblr-3040	1012	16	advocating	advocate	VERB
cblr-3040	1012	17	enhanced	enhanced	ADJ
cblr-3040	1012	18	disclosure	disclosure	NOUN
cblr-3040	1012	19	of	of	ADP
cblr-3040	1012	20	book	book	NOUN
cblr-3040	1012	21	-	-	PUNCT
cblr-3040	1012	22	tax	tax	NOUN
cblr-3040	1012	23	differences	difference	NOUN
cblr-3040	1012	24	)	)	PUNCT
cblr-3040	1012	25	;	;	PUNCT
cblr-3040	1012	26	engler	engler	NOUN
cblr-3040	1012	27	,	,	PUNCT
cblr-3040	1012	28	supra	supra	PROPN
cblr-3040	1012	29	note	note	PROPN
cblr-3040	1012	30	19	19	NUM
cblr-3040	1012	31	(	(	PUNCT
cblr-3040	1012	32	proposing	propose	VERB
cblr-3040	1012	33	some	some	DET
cblr-3040	1012	34	limited	limited	ADJ
cblr-3040	1012	35	"	"	PUNCT
cblr-3040	1012	36	linkage	linkage	NOUN
cblr-3040	1012	37	"	"	PUNCT
cblr-3040	1012	38	requirements	requirement	NOUN
cblr-3040	1012	39	whereby	whereby	SCONJ
cblr-3040	1012	40	taxable	taxable	ADJ
cblr-3040	1012	41	income	income	NOUN
cblr-3040	1012	42	would	would	AUX
cblr-3040	1012	43	follow	follow	VERB
cblr-3040	1012	44	gaap	gaap	NOUN
cblr-3040	1012	45	treatment	treatment	NOUN
cblr-3040	1012	46	of	of	ADP
cblr-3040	1012	47	selected	select	VERB
cblr-3040	1012	48	items	item	NOUN
cblr-3040	1012	49	)	)	PUNCT
cblr-3040	1012	50	;	;	PUNCT
cblr-3040	1012	51	yin	yin	PROPN
cblr-3040	1012	52	,	,	PUNCT
cblr-3040	1012	53	supra	supra	PROPN
cblr-3040	1012	54	note	note	PROPN
cblr-3040	1012	55	19	19	NUM
cblr-3040	1012	56	(	(	PUNCT
cblr-3040	1012	57	suggesting	suggest	VERB
cblr-3040	1012	58	consideration	consideration	NOUN
cblr-3040	1012	59	of	of	ADP
cblr-3040	1012	60	a	a	DET
cblr-3040	1012	61	tax	tax	NOUN
cblr-3040	1012	62	on	on	ADP
cblr-3040	1012	63	"	"	PUNCT
cblr-3040	1012	64	adjusted	adjusted	ADJ
cblr-3040	1012	65	book	book	NOUN
cblr-3040	1012	66	income	income	NOUN
cblr-3040	1012	67	"	"	PUNCT
cblr-3040	1012	68	of	of	ADP
cblr-3040	1012	69	public	public	ADJ
cblr-3040	1012	70	corporations	corporation	NOUN
cblr-3040	1012	71	)	)	PUNCT
cblr-3040	1012	72	.	.	PUNCT
cblr-3040	1013	1	see	see	VERB
cblr-3040	1013	2	also	also	ADV
cblr-3040	1013	3	calvin	calvin	PROPN
cblr-3040	1013	4	johnson	johnson	PROPN
cblr-3040	1013	5	,	,	PUNCT
cblr-3040	1013	6	supra	supra	PROPN
cblr-3040	1013	7	note	note	PROPN
cblr-3040	1013	8	2	2	NUM
cblr-3040	1013	9	;	;	PUNCT
cblr-3040	1013	10	calvin	calvin	PROPN
cblr-3040	1013	11	johnson	johnson	PROPN
cblr-3040	1013	12	,	,	PUNCT
cblr-3040	1013	13	a	a	DET
cblr-3040	1013	14	book	book	NOUN
cblr-3040	1013	15	income	income	NOUN
cblr-3040	1013	16	tax	tax	NOUN
cblr-3040	1013	17	,	,	PUNCT
cblr-3040	1013	18	91	91	NUM
cblr-3040	1013	19	annual	annual	ADJ
cblr-3040	1013	20	conference	conference	NOUN
cblr-3040	1013	21	on	on	ADP
cblr-3040	1013	22	taxation	taxation	NOUN
cblr-3040	1013	23	,	,	PUNCT
cblr-3040	1013	24	national	national	ADJ
cblr-3040	1013	25	tax	tax	NOUN
cblr-3040	1013	26	ass'n	ass'n	PROPN
cblr-3040	1013	27	319	319	NUM
cblr-3040	1013	28	,	,	PUNCT
cblr-3040	1013	29	320	320	NUM
cblr-3040	1013	30	(	(	PUNCT
cblr-3040	1013	31	1998	1998	NUM
cblr-3040	1013	32	)	)	PUNCT
cblr-3040	1013	33	(	(	PUNCT
cblr-3040	1013	34	criticizing	criticize	VERB
cblr-3040	1013	35	proposals	proposal	NOUN
cblr-3040	1013	36	to	to	PART
cblr-3040	1013	37	impose	impose	VERB
cblr-3040	1013	38	a	a	DET
cblr-3040	1013	39	tax	tax	NOUN
cblr-3040	1013	40	on	on	ADP
cblr-3040	1013	41	corporate	corporate	ADJ
cblr-3040	1013	42	gaap	gaap	NOUN
cblr-3040	1013	43	income	income	NOUN
cblr-3040	1013	44	and	and	CCONJ
cblr-3040	1013	45	suggesting	suggest	VERB
cblr-3040	1013	46	that	that	SCONJ
cblr-3040	1013	47	a	a	DET
cblr-3040	1013	48	tax	tax	NOUN
cblr-3040	1013	49	on	on	ADP
cblr-3040	1013	50	changes	change	NOUN
cblr-3040	1013	51	in	in	ADP
cblr-3040	1013	52	a	a	DET
cblr-3040	1013	53	publicly	publicly	ADV
cblr-3040	1013	54	-	-	PUNCT
cblr-3040	1013	55	traded	trade	VERB
cblr-3040	1013	56	company	company	NOUN
cblr-3040	1013	57	's	's	PART
cblr-3040	1013	58	stock	stock	NOUN
cblr-3040	1013	59	price	price	NOUN
cblr-3040	1013	60	and	and	CCONJ
cblr-3040	1013	61	dividend	dividend	NOUN
cblr-3040	1013	62	distributions	distribution	NOUN
cblr-3040	1013	63	would	would	AUX
cblr-3040	1013	64	be	be	AUX
cblr-3040	1013	65	a	a	DET
cblr-3040	1013	66	"	"	PUNCT
cblr-3040	1013	67	better	well	ADJ
cblr-3040	1013	68	idea	idea	NOUN
cblr-3040	1013	69	"	"	PUNCT
cblr-3040	1013	70	)	)	PUNCT
cblr-3040	1013	71	.	.	PUNCT
cblr-3040	1014	1	179	179	NUM
cblr-3040	1014	2	outside	outside	ADP
cblr-3040	1014	3	of	of	ADP
cblr-3040	1014	4	the	the	DET
cblr-3040	1014	5	general	general	ADJ
cblr-3040	1014	6	"	"	PUNCT
cblr-3040	1014	7	method	method	NOUN
cblr-3040	1014	8	"	"	PUNCT
cblr-3040	1014	9	rule	rule	NOUN
cblr-3040	1014	10	of	of	ADP
cblr-3040	1014	11	section	section	NOUN
cblr-3040	1014	12	446(a	446(a	NUM
cblr-3040	1014	13	)	)	PUNCT
cblr-3040	1014	14	discussed	discuss	VERB
cblr-3040	1014	15	further	far	ADV
cblr-3040	1014	16	below	below	ADV
cblr-3040	1014	17	,	,	PUNCT
cblr-3040	1014	18	there	there	PRON
cblr-3040	1014	19	is	be	VERB
cblr-3040	1014	20	the	the	DET
cblr-3040	1014	21	long	long	ADV
cblr-3040	1014	22	-	-	PUNCT
cblr-3040	1014	23	standing	stand	VERB
cblr-3040	1014	24	rule	rule	NOUN
cblr-3040	1014	25	that	that	PRON
cblr-3040	1014	26	use	use	NOUN
cblr-3040	1014	27	of	of	ADP
cblr-3040	1014	28	the	the	DET
cblr-3040	1014	29	"	"	PUNCT
cblr-3040	1014	30	last	last	ADJ
cblr-3040	1014	31	-	-	PUNCT
cblr-3040	1014	32	in	in	ADP
cblr-3040	1014	33	firstout	firstout	NOUN
cblr-3040	1014	34	"	"	PUNCT
cblr-3040	1014	35	(	(	PUNCT
cblr-3040	1014	36	"	"	PUNCT
cblr-3040	1014	37	lifo	lifo	NOUN
cblr-3040	1014	38	"	"	PUNCT
cblr-3040	1014	39	)	)	PUNCT
cblr-3040	1014	40	method	method	NOUN
cblr-3040	1014	41	of	of	ADP
cblr-3040	1014	42	inventory	inventory	NOUN
cblr-3040	1014	43	accounting	accounting	NOUN
cblr-3040	1014	44	for	for	ADP
cblr-3040	1014	45	federal	federal	ADJ
cblr-3040	1014	46	income	income	NOUN
cblr-3040	1014	47	tax	tax	NOUN
cblr-3040	1014	48	purposes	purpose	NOUN
cblr-3040	1014	49	is	be	AUX
cblr-3040	1014	50	conditioned	condition	VERB
cblr-3040	1014	51	on	on	ADP
cblr-3040	1014	52	use	use	NOUN
cblr-3040	1014	53	of	of	ADP
cblr-3040	1014	54	such	such	ADJ
cblr-3040	1014	55	method	method	NOUN
cblr-3040	1014	56	in	in	ADP
cblr-3040	1014	57	reports	report	NOUN
cblr-3040	1014	58	to	to	ADP
cblr-3040	1014	59	owners	owner	NOUN
cblr-3040	1014	60	and	and	CCONJ
cblr-3040	1014	61	creditors	creditor	NOUN
cblr-3040	1014	62	.	.	PUNCT
cblr-3040	1015	1	i.r.c	i.r.c	NOUN
cblr-3040	1015	2	.	.	PUNCT
cblr-3040	1016	1	§	§	PROPN
cblr-3040	1016	2	472(c	472(c	PROPN
cblr-3040	1016	3	)	)	PUNCT
cblr-3040	1016	4	(	(	PUNCT
cblr-3040	1016	5	2002	2002	NUM
cblr-3040	1016	6	)	)	PUNCT
cblr-3040	1016	7	.	.	PUNCT
cblr-3040	1017	1	for	for	ADP
cblr-3040	1017	2	a	a	DET
cblr-3040	1017	3	discussion	discussion	NOUN
cblr-3040	1017	4	of	of	ADP
cblr-3040	1017	5	a	a	DET
cblr-3040	1017	6	few	few	ADJ
cblr-3040	1017	7	instances	instance	NOUN
cblr-3040	1017	8	of	of	ADP
cblr-3040	1017	9	book	book	NOUN
cblr-3040	1017	10	-	-	PUNCT
cblr-3040	1017	11	tax	tax	NOUN
cblr-3040	1017	12	linkage	linkage	NOUN
cblr-3040	1017	13	reflected	reflect	VERB
cblr-3040	1017	14	in	in	ADP
cblr-3040	1017	15	treasury	treasury	NOUN
cblr-3040	1017	16	regulations	regulation	NOUN
cblr-3040	1017	17	,	,	PUNCT
cblr-3040	1017	18	see	see	VERB
cblr-3040	1017	19	engler	engler	NOUN
cblr-3040	1017	20	,	,	PUNCT
cblr-3040	1017	21	supra	supra	PROPN
cblr-3040	1017	22	note	note	PROPN
cblr-3040	1017	23	19	19	NUM
cblr-3040	1017	24	,	,	PUNCT
cblr-3040	1017	25	at	at	ADP
cblr-3040	1017	26	561	561	NUM
cblr-3040	1017	27	-	-	SYM
cblr-3040	1017	28	62	62	NUM
cblr-3040	1017	29	,	,	PUNCT
cblr-3040	1017	30	nn.69	nn.69	NOUN
cblr-3040	1017	31	-	-	SYM
cblr-3040	1017	32	70	70	NUM
cblr-3040	1017	33	(	(	PUNCT
cblr-3040	1017	34	addressing	address	VERB
cblr-3040	1017	35	regulations	regulation	NOUN
cblr-3040	1017	36	regarding	regard	VERB
cblr-3040	1017	37	trading	trading	NOUN
cblr-3040	1017	38	stamps	stamp	NOUN
cblr-3040	1017	39	,	,	PUNCT
cblr-3040	1017	40	advance	advance	NOUN
cblr-3040	1017	41	payments	payment	NOUN
cblr-3040	1017	42	for	for	ADP
cblr-3040	1017	43	goods	good	NOUN
cblr-3040	1017	44	and	and	CCONJ
cblr-3040	1017	45	certain	certain	ADJ
cblr-3040	1017	46	aspects	aspect	NOUN
cblr-3040	1017	47	of	of	ADP
cblr-3040	1017	48	absorption	absorption	NOUN
cblr-3040	1017	49	of	of	ADP
cblr-3040	1017	50	expenses	expense	NOUN
cblr-3040	1017	51	in	in	ADP
cblr-3040	1017	52	inventory	inventory	NOUN
cblr-3040	1017	53	accounting	accounting	NOUN
cblr-3040	1017	54	)	)	PUNCT
cblr-3040	1017	55	.	.	PUNCT
cblr-3040	1018	1	and	and	CCONJ
cblr-3040	1018	2	the	the	DET
cblr-3040	1018	3	i.r.c	i.r.c	NOUN
cblr-3040	1018	4	.	.	PUNCT
cblr-3040	1019	1	itself	itself	PRON
cblr-3040	1019	2	does	do	AUX
cblr-3040	1019	3	contain	contain	VERB
cblr-3040	1019	4	some	some	DET
cblr-3040	1019	5	discrete	discrete	ADJ
cblr-3040	1019	6	columbia	columbia	PROPN
cblr-3040	1019	7	business	business	NOUN
cblr-3040	1019	8	law	law	PROPN
cblr-3040	1019	9	review	review	NOUN
cblr-3040	1019	10	2	2	NUM
cblr-3040	1019	11	.	.	PUNCT
cblr-3040	1019	12	judicial	judicial	ADJ
cblr-3040	1019	13	interpretations	interpretation	NOUN
cblr-3040	1019	14	when	when	SCONJ
cblr-3040	1019	15	book	book	NOUN
cblr-3040	1019	16	-	-	PUNCT
cblr-3040	1019	17	tax	tax	NOUN
cblr-3040	1019	18	conformity	conformity	NOUN
cblr-3040	1019	19	has	have	AUX
cblr-3040	1019	20	been	be	AUX
cblr-3040	1019	21	put	put	VERB
cblr-3040	1019	22	at	at	ADP
cblr-3040	1019	23	issue	issue	NOUN
cblr-3040	1019	24	as	as	ADP
cblr-3040	1019	25	a	a	DET
cblr-3040	1019	26	matter	matter	NOUN
cblr-3040	1019	27	of	of	ADP
cblr-3040	1019	28	substantive	substantive	ADJ
cblr-3040	1019	29	tax	tax	NOUN
cblr-3040	1019	30	law	law	NOUN
cblr-3040	1019	31	by	by	ADP
cblr-3040	1019	32	the	the	DET
cblr-3040	1019	33	irs	irs	PROPN
cblr-3040	1019	34	,	,	PUNCT
cblr-3040	1019	35	the	the	DET
cblr-3040	1019	36	legal	legal	ADJ
cblr-3040	1019	37	and	and	CCONJ
cblr-3040	1019	38	accounting	accounting	NOUN
cblr-3040	1019	39	professions	profession	NOUN
cblr-3040	1019	40	,	,	PUNCT
cblr-3040	1019	41	and	and	CCONJ
cblr-3040	1019	42	the	the	DET
cblr-3040	1019	43	courts	court	NOUN
cblr-3040	1019	44	,	,	PUNCT
cblr-3040	1019	45	the	the	DET
cblr-3040	1019	46	result	result	NOUN
cblr-3040	1019	47	has	have	AUX
cblr-3040	1019	48	been	be	AUX
cblr-3040	1019	49	a	a	DET
cblr-3040	1019	50	well	well	ADV
cblr-3040	1019	51	-	-	PUNCT
cblr-3040	1019	52	documented	document	VERB
cblr-3040	1019	53	roller	roller	NOUN
cblr-3040	1019	54	coaster	coaster	NOUN
cblr-3040	1019	55	ride	ride	NOUN
cblr-3040	1019	56	,	,	PUNCT
cblr-3040	1019	57	producing	produce	VERB
cblr-3040	1019	58	significant	significant	ADJ
cblr-3040	1019	59	uncertainty	uncertainty	NOUN
cblr-3040	1019	60	as	as	ADP
cblr-3040	1019	61	to	to	ADP
cblr-3040	1019	62	when	when	SCONJ
cblr-3040	1019	63	such	such	ADJ
cblr-3040	1019	64	conformity	conformity	NOUN
cblr-3040	1019	65	is	be	AUX
cblr-3040	1019	66	required	require	VERB
cblr-3040	1019	67	(	(	PUNCT
cblr-3040	1019	68	or	or	CCONJ
cblr-3040	1019	69	permitted	permit	VERB
cblr-3040	1019	70	)	)	PUNCT
cblr-3040	1019	71	.	.	PUNCT
cblr-3040	1020	1	"	"	PUNCT
cblr-3040	1020	2	'	'	PUNCT
cblr-3040	1020	3	0	0	NUM
cblr-3040	1020	4	a	a	DET
cblr-3040	1020	5	useful	useful	ADJ
cblr-3040	1020	6	starting	starting	NOUN
cblr-3040	1020	7	place	place	NOUN
cblr-3040	1020	8	to	to	PART
cblr-3040	1020	9	draw	draw	VERB
cblr-3040	1020	10	on	on	ADP
cblr-3040	1020	11	this	this	DET
cblr-3040	1020	12	body	body	NOUN
cblr-3040	1020	13	of	of	ADP
cblr-3040	1020	14	tax	tax	NOUN
cblr-3040	1020	15	law	law	NOUN
cblr-3040	1020	16	in	in	ADP
cblr-3040	1020	17	assessing	assess	VERB
cblr-3040	1020	18	the	the	DET
cblr-3040	1020	19	pros	pro	NOUN
cblr-3040	1020	20	and	and	CCONJ
cblr-3040	1020	21	cons	con	NOUN
cblr-3040	1020	22	of	of	ADP
cblr-3040	1020	23	proposals	proposal	NOUN
cblr-3040	1020	24	for	for	ADP
cblr-3040	1020	25	increased	increase	VERB
cblr-3040	1020	26	book	book	NOUN
cblr-3040	1020	27	-	-	PUNCT
cblr-3040	1020	28	tax	tax	NOUN
cblr-3040	1020	29	conformity	conformity	NOUN
cblr-3040	1020	30	from	from	ADP
cblr-3040	1020	31	a	a	DET
cblr-3040	1020	32	tax	tax	NOUN
cblr-3040	1020	33	perspective	perspective	NOUN
cblr-3040	1020	34	is	be	AUX
cblr-3040	1020	35	the	the	DET
cblr-3040	1020	36	supreme	supreme	PROPN
cblr-3040	1020	37	court	court	PROPN
cblr-3040	1020	38	's	's	PART
cblr-3040	1020	39	opinion	opinion	NOUN
cblr-3040	1020	40	in	in	ADP
cblr-3040	1020	41	thor	thor	PROPN
cblr-3040	1020	42	power	power	PROPN
cblr-3040	1020	43	tool	tool	PROPN
cblr-3040	1020	44	co.	co.	PROPN
cblr-3040	1020	45	v.	v.	ADP
cblr-3040	1020	46	accounting	accounting	NOUN
cblr-3040	1020	47	provisions	provision	NOUN
cblr-3040	1020	48	that	that	PRON
cblr-3040	1020	49	follow	follow	VERB
cblr-3040	1020	50	gaap	gaap	NOUN
cblr-3040	1020	51	-	-	PUNCT
cblr-3040	1020	52	like	like	ADJ
cblr-3040	1020	53	timing	timing	NOUN
cblr-3040	1020	54	principles	principle	NOUN
cblr-3040	1020	55	.	.	PUNCT
cblr-3040	1021	1	see	see	VERB
cblr-3040	1021	2	,	,	PUNCT
cblr-3040	1021	3	e.g.	e.g.	ADV
cblr-3040	1021	4	,	,	PUNCT
cblr-3040	1021	5	i.r.c	i.r.c	NOUN
cblr-3040	1021	6	.	.	PUNCT
cblr-3040	1022	1	§	§	PROPN
cblr-3040	1022	2	455	455	NUM
cblr-3040	1022	3	(	(	PUNCT
cblr-3040	1022	4	2002	2002	NUM
cblr-3040	1022	5	)	)	PUNCT
cblr-3040	1022	6	(	(	PUNCT
cblr-3040	1022	7	prepaid	prepay	VERB
cblr-3040	1022	8	subscription	subscription	NOUN
cblr-3040	1022	9	income	income	NOUN
cblr-3040	1022	10	)	)	PUNCT
cblr-3040	1022	11	;	;	PUNCT
cblr-3040	1022	12	i.r.c	i.r.c	NOUN
cblr-3040	1022	13	.	.	PUNCT
cblr-3040	1023	1	§	§	PROPN
cblr-3040	1023	2	456	456	PROPN
cblr-3040	1023	3	(	(	PUNCT
cblr-3040	1023	4	2002	2002	NUM
cblr-3040	1023	5	)	)	PUNCT
cblr-3040	1023	6	(	(	PUNCT
cblr-3040	1023	7	prepaid	prepay	VERB
cblr-3040	1023	8	dues	due	NOUN
cblr-3040	1023	9	income	income	NOUN
cblr-3040	1023	10	of	of	ADP
cblr-3040	1023	11	certain	certain	ADJ
cblr-3040	1023	12	membership	membership	NOUN
cblr-3040	1023	13	organizations	organization	NOUN
cblr-3040	1023	14	)	)	PUNCT
cblr-3040	1023	15	;	;	PUNCT
cblr-3040	1023	16	i.r.c	i.r.c	NOUN
cblr-3040	1023	17	.	.	PUNCT
cblr-3040	1024	1	§	§	PROPN
cblr-3040	1024	2	458	458	NUM
cblr-3040	1024	3	(	(	PUNCT
cblr-3040	1024	4	2002	2002	NUM
cblr-3040	1024	5	)	)	PUNCT
cblr-3040	1024	6	(	(	PUNCT
cblr-3040	1024	7	magazines	magazine	NOUN
cblr-3040	1024	8	,	,	PUNCT
cblr-3040	1024	9	paperbacks	paperback	NOUN
cblr-3040	1024	10	,	,	PUNCT
cblr-3040	1024	11	and	and	CCONJ
cblr-3040	1024	12	records	record	NOUN
cblr-3040	1024	13	returned	return	VERB
cblr-3040	1024	14	after	after	ADP
cblr-3040	1024	15	the	the	DET
cblr-3040	1024	16	close	close	NOUN
cblr-3040	1024	17	of	of	ADP
cblr-3040	1024	18	the	the	DET
cblr-3040	1024	19	taxable	taxable	ADJ
cblr-3040	1024	20	year	year	NOUN
cblr-3040	1024	21	)	)	PUNCT
cblr-3040	1024	22	;	;	PUNCT
cblr-3040	1024	23	i.r.c	i.r.c	NOUN
cblr-3040	1024	24	.	.	PUNCT
cblr-3040	1025	1	§	§	PROPN
cblr-3040	1025	2	460	460	NUM
cblr-3040	1025	3	(	(	PUNCT
cblr-3040	1025	4	2002	2002	NUM
cblr-3040	1025	5	)	)	PUNCT
cblr-3040	1025	6	(	(	PUNCT
cblr-3040	1025	7	special	special	ADJ
cblr-3040	1025	8	rules	rule	NOUN
cblr-3040	1025	9	for	for	ADP
cblr-3040	1025	10	long	long	ADJ
cblr-3040	1025	11	-	-	PUNCT
cblr-3040	1025	12	term	term	NOUN
cblr-3040	1025	13	contracts	contract	NOUN
cblr-3040	1025	14	)	)	PUNCT
cblr-3040	1025	15	;	;	PUNCT
cblr-3040	1025	16	i.r.c	i.r.c	NOUN
cblr-3040	1025	17	.	.	PUNCT
cblr-3040	1026	1	§	§	PROPN
cblr-3040	1026	2	461(c	461(c	PROPN
cblr-3040	1026	3	)	)	PUNCT
cblr-3040	1026	4	(	(	PUNCT
cblr-3040	1026	5	2002	2002	NUM
cblr-3040	1026	6	)	)	PUNCT
cblr-3040	1026	7	(	(	PUNCT
cblr-3040	1026	8	accrual	accrual	ADJ
cblr-3040	1026	9	of	of	ADP
cblr-3040	1026	10	real	real	ADJ
cblr-3040	1026	11	property	property	NOUN
cblr-3040	1026	12	taxes	taxis	NOUN
cblr-3040	1026	13	)	)	PUNCT
cblr-3040	1026	14	;	;	PUNCT
cblr-3040	1026	15	i.r.c	i.r.c	NOUN
cblr-3040	1026	16	.	.	PUNCT
cblr-3040	1027	1	§	§	PROPN
cblr-3040	1027	2	467	467	NUM
cblr-3040	1027	3	(	(	PUNCT
cblr-3040	1027	4	2002	2002	NUM
cblr-3040	1027	5	)	)	PUNCT
cblr-3040	1027	6	(	(	PUNCT
cblr-3040	1027	7	certain	certain	ADJ
cblr-3040	1027	8	rental	rental	ADJ
cblr-3040	1027	9	arrangements	arrangement	NOUN
cblr-3040	1027	10	or	or	CCONJ
cblr-3040	1027	11	deferred	deferred	ADJ
cblr-3040	1027	12	payments	payment	NOUN
cblr-3040	1027	13	for	for	ADP
cblr-3040	1027	14	services	service	NOUN
cblr-3040	1027	15	)	)	PUNCT
cblr-3040	1027	16	;	;	PUNCT
cblr-3040	1027	17	i.r.c	i.r.c	NOUN
cblr-3040	1027	18	.	.	PUNCT
cblr-3040	1028	1	§	§	PROPN
cblr-3040	1028	2	§	§	PROPN
cblr-3040	1028	3	471	471	NUM
cblr-3040	1028	4	-	-	SYM
cblr-3040	1028	5	473	473	NUM
cblr-3040	1028	6	(	(	PUNCT
cblr-3040	1028	7	2002	2002	NUM
cblr-3040	1028	8	)	)	PUNCT
cblr-3040	1028	9	(	(	PUNCT
cblr-3040	1028	10	accounting	account	VERB
cblr-3040	1028	11	for	for	ADP
cblr-3040	1028	12	inventories	inventory	NOUN
cblr-3040	1028	13	)	)	PUNCT
cblr-3040	1028	14	.	.	PUNCT
cblr-3040	1029	1	the	the	DET
cblr-3040	1029	2	i.r.c	i.r.c	NOUN
cblr-3040	1029	3	.	.	PUNCT
cblr-3040	1029	4	also	also	ADV
cblr-3040	1029	5	contains	contain	VERB
cblr-3040	1029	6	a	a	DET
cblr-3040	1029	7	number	number	NOUN
cblr-3040	1029	8	of	of	ADP
cblr-3040	1029	9	special	special	ADJ
cblr-3040	1029	10	provisions	provision	NOUN
cblr-3040	1029	11	regarding	regard	VERB
cblr-3040	1029	12	the	the	DET
cblr-3040	1029	13	tax	tax	NOUN
cblr-3040	1029	14	treatment	treatment	NOUN
cblr-3040	1029	15	of	of	ADP
cblr-3040	1029	16	certain	certain	ADJ
cblr-3040	1029	17	regulated	regulated	ADJ
cblr-3040	1029	18	industries	industry	NOUN
cblr-3040	1029	19	subject	subject	ADJ
cblr-3040	1029	20	to	to	ADP
cblr-3040	1029	21	regulatory	regulatory	ADJ
cblr-3040	1029	22	accounting	accounting	NOUN
cblr-3040	1029	23	requirements	requirement	NOUN
cblr-3040	1029	24	,	,	PUNCT
cblr-3040	1029	25	which	which	PRON
cblr-3040	1029	26	are	be	AUX
cblr-3040	1029	27	outside	outside	ADP
cblr-3040	1029	28	the	the	DET
cblr-3040	1029	29	focus	focus	NOUN
cblr-3040	1029	30	of	of	ADP
cblr-3040	1029	31	this	this	DET
cblr-3040	1029	32	paper	paper	NOUN
cblr-3040	1029	33	.	.	PUNCT
cblr-3040	1030	1	see	see	VERB
cblr-3040	1030	2	,	,	PUNCT
cblr-3040	1030	3	e.g.	e.g.	ADV
cblr-3040	1030	4	,	,	PUNCT
cblr-3040	1030	5	i.r.c	i.r.c	NOUN
cblr-3040	1030	6	.	.	PUNCT
cblr-3040	1031	1	§	§	PROPN
cblr-3040	1031	2	§	§	PROPN
cblr-3040	1031	3	581	581	NUM
cblr-3040	1031	4	-	-	SYM
cblr-3040	1031	5	597	597	NUM
cblr-3040	1031	6	(	(	PUNCT
cblr-3040	1031	7	2002	2002	NUM
cblr-3040	1031	8	)	)	PUNCT
cblr-3040	1031	9	(	(	PUNCT
cblr-3040	1031	10	banking	banking	NOUN
cblr-3040	1031	11	)	)	PUNCT
cblr-3040	1031	12	;	;	PUNCT
cblr-3040	1031	13	i.r.c	i.r.c	NOUN
cblr-3040	1031	14	.	.	PUNCT
cblr-3040	1032	1	§	§	PROPN
cblr-3040	1032	2	§	§	PROPN
cblr-3040	1032	3	801	801	NUM
cblr-3040	1032	4	-	-	SYM
cblr-3040	1032	5	848	848	NUM
cblr-3040	1032	6	(	(	PUNCT
cblr-3040	1032	7	2002	2002	NUM
cblr-3040	1032	8	)	)	PUNCT
cblr-3040	1032	9	(	(	PUNCT
cblr-3040	1032	10	insurance	insurance	NOUN
cblr-3040	1032	11	)	)	PUNCT
cblr-3040	1032	12	.	.	PUNCT
cblr-3040	1033	1	180	180	NUM
cblr-3040	1033	2	for	for	ADP
cblr-3040	1033	3	sources	source	NOUN
cblr-3040	1033	4	focusing	focus	VERB
cblr-3040	1033	5	in	in	ADP
cblr-3040	1033	6	detail	detail	NOUN
cblr-3040	1033	7	on	on	ADP
cblr-3040	1033	8	the	the	DET
cblr-3040	1033	9	substantial	substantial	ADJ
cblr-3040	1033	10	body	body	NOUN
cblr-3040	1033	11	of	of	ADP
cblr-3040	1033	12	"	"	PUNCT
cblr-3040	1033	13	clear	clear	ADJ
cblr-3040	1033	14	reflection	reflection	NOUN
cblr-3040	1033	15	of	of	ADP
cblr-3040	1033	16	income	income	NOUN
cblr-3040	1033	17	"	"	PUNCT
cblr-3040	1033	18	case	case	NOUN
cblr-3040	1033	19	law	law	NOUN
cblr-3040	1033	20	results	result	VERB
cblr-3040	1033	21	under	under	ADP
cblr-3040	1033	22	the	the	DET
cblr-3040	1033	23	tax	tax	NOUN
cblr-3040	1033	24	law	law	NOUN
cblr-3040	1033	25	on	on	ADP
cblr-3040	1033	26	book	book	NOUN
cblr-3040	1033	27	-	-	PUNCT
cblr-3040	1033	28	tax	tax	NOUN
cblr-3040	1033	29	conformity	conformity	NOUN
cblr-3040	1033	30	issues	issue	NOUN
cblr-3040	1033	31	,	,	PUNCT
cblr-3040	1033	32	see	see	VERB
cblr-3040	1033	33	generally	generally	ADV
cblr-3040	1033	34	karl	karl	PROPN
cblr-3040	1033	35	s.	s.	PROPN
cblr-3040	1033	36	coplan	coplan	PROPN
cblr-3040	1033	37	,	,	PUNCT
cblr-3040	1033	38	protecting	protect	VERB
cblr-3040	1033	39	the	the	DET
cblr-3040	1033	40	public	public	ADJ
cblr-3040	1033	41	fisc	fisc	NOUN
cblr-3040	1033	42	:	:	PUNCT
cblr-3040	1033	43	fighting	fight	VERB
cblr-3040	1033	44	accrual	accrual	ADJ
cblr-3040	1033	45	abuse	abuse	NOUN
cblr-3040	1033	46	with	with	ADP
cblr-3040	1033	47	section	section	NOUN
cblr-3040	1033	48	446	446	NUM
cblr-3040	1033	49	discretion	discretion	NOUN
cblr-3040	1033	50	,	,	PUNCT
cblr-3040	1033	51	83	83	NUM
cblr-3040	1033	52	colum	colum	NOUN
cblr-3040	1033	53	.	.	PUNCT
cblr-3040	1034	1	l.	l.	PROPN
cblr-3040	1034	2	rev	rev	PROPN
cblr-3040	1034	3	.	.	PROPN
cblr-3040	1034	4	378	378	NUM
cblr-3040	1034	5	(	(	PUNCT
cblr-3040	1034	6	1983	1983	NUM
cblr-3040	1034	7	)	)	PUNCT
cblr-3040	1034	8	;	;	PUNCT
cblr-3040	1034	9	h.	h.	PROPN
cblr-3040	1034	10	dubroff	dubroff	PROPN
cblr-3040	1034	11	,	,	PUNCT
cblr-3040	1034	12	m.	m.	NOUN
cblr-3040	1034	13	cahill	cahill	PROPN
cblr-3040	1034	14	&	&	CCONJ
cblr-3040	1034	15	d.	d.	PROPN
cblr-3040	1034	16	norris	norris	PROPN
cblr-3040	1034	17	,	,	PUNCT
cblr-3040	1034	18	tax	tax	NOUN
cblr-3040	1034	19	accounting	accounting	NOUN
cblr-3040	1034	20	:	:	PUNCT
cblr-3040	1034	21	the	the	DET
cblr-3040	1034	22	relationship	relationship	NOUN
cblr-3040	1034	23	of	of	ADP
cblr-3040	1034	24	clear	clear	ADJ
cblr-3040	1034	25	reflection	reflection	NOUN
cblr-3040	1034	26	of	of	ADP
cblr-3040	1034	27	income	income	NOUN
cblr-3040	1034	28	to	to	PART
cblr-3040	1034	29	generally	generally	ADV
cblr-3040	1034	30	accepted	accept	VERB
cblr-3040	1034	31	accounting	accounting	NOUN
cblr-3040	1034	32	principles	principle	NOUN
cblr-3040	1034	33	,	,	PUNCT
cblr-3040	1034	34	47	47	NUM
cblr-3040	1034	35	albany	albany	PROPN
cblr-3040	1034	36	l.	l.	PROPN
cblr-3040	1034	37	rev	rev	PROPN
cblr-3040	1034	38	.	.	PROPN
cblr-3040	1034	39	354	354	NUM
cblr-3040	1034	40	(	(	PUNCT
cblr-3040	1034	41	1983	1983	NUM
cblr-3040	1034	42	)	)	PUNCT
cblr-3040	1034	43	;	;	PUNCT
cblr-3040	1034	44	falk	falk	NOUN
cblr-3040	1034	45	,	,	PUNCT
cblr-3040	1034	46	supra	supra	PROPN
cblr-3040	1034	47	note	note	NOUN
cblr-3040	1034	48	2	2	NUM
cblr-3040	1034	49	;	;	PUNCT
cblr-3040	1034	50	deborah	deborah	PROPN
cblr-3040	1034	51	a.	a.	NOUN
cblr-3040	1034	52	geier	geier	PROPN
cblr-3040	1034	53	,	,	PUNCT
cblr-3040	1034	54	the	the	DET
cblr-3040	1034	55	myth	myth	NOUN
cblr-3040	1034	56	of	of	ADP
cblr-3040	1034	57	the	the	DET
cblr-3040	1034	58	matching	matching	NOUN
cblr-3040	1034	59	principle	principle	NOUN
cblr-3040	1034	60	as	as	ADP
cblr-3040	1034	61	a	a	DET
cblr-3040	1034	62	tax	tax	NOUN
cblr-3040	1034	63	value	value	NOUN
cblr-3040	1034	64	,	,	PUNCT
cblr-3040	1034	65	15	15	NUM
cblr-3040	1034	66	am	am	NOUN
cblr-3040	1034	67	.	.	PUNCT
cblr-3040	1035	1	j.	j.	PROPN
cblr-3040	1035	2	tax	tax	PROPN
cblr-3040	1035	3	pol'y	pol'y	NOUN
cblr-3040	1035	4	17	17	NUM
cblr-3040	1035	5	(	(	PUNCT
cblr-3040	1035	6	1998	1998	NUM
cblr-3040	1035	7	)	)	PUNCT
cblr-3040	1035	8	;	;	PUNCT
cblr-3040	1035	9	jennifer	jennifer	PROPN
cblr-3040	1035	10	c.	c.	PROPN
cblr-3040	1035	11	root	root	PROPN
cblr-3040	1035	12	,	,	PUNCT
cblr-3040	1035	13	the	the	DET
cblr-3040	1035	14	commissioner	commissioner	NOUN
cblr-3040	1035	15	's	's	PART
cblr-3040	1035	16	clear	clear	ADJ
cblr-3040	1035	17	reflection	reflection	NOUN
cblr-3040	1035	18	of	of	ADP
cblr-3040	1035	19	income	income	NOUN
cblr-3040	1035	20	power	power	NOUN
cblr-3040	1035	21	under	under	ADP
cblr-3040	1035	22	§	§	PROPN
cblr-3040	1035	23	446(b	446(b	PROPN
cblr-3040	1035	24	)	)	PUNCT
cblr-3040	1035	25	and	and	CCONJ
cblr-3040	1035	26	the	the	DET
cblr-3040	1035	27	abuse	abuse	NOUN
cblr-3040	1035	28	of	of	ADP
cblr-3040	1035	29	discretion	discretion	NOUN
cblr-3040	1035	30	standard	standard	NOUN
cblr-3040	1035	31	of	of	ADP
cblr-3040	1035	32	review	review	NOUN
cblr-3040	1035	33	:	:	PUNCT
cblr-3040	1035	34	where	where	SCONJ
cblr-3040	1035	35	has	have	VERB
cblr-3040	1035	36	the	the	DET
cblr-3040	1035	37	rule	rule	NOUN
cblr-3040	1035	38	of	of	ADP
cblr-3040	1035	39	law	law	NOUN
cblr-3040	1035	40	gone	go	VERB
cblr-3040	1035	41	and	and	CCONJ
cblr-3040	1035	42	can	can	AUX
cblr-3040	1035	43	we	we	PRON
cblr-3040	1035	44	get	get	VERB
cblr-3040	1035	45	it	it	PRON
cblr-3040	1035	46	back	back	ADP
cblr-3040	1035	47	?	?	PUNCT
cblr-3040	1035	48	,	,	PUNCT
cblr-3040	1035	49	15	15	NUM
cblr-3040	1035	50	akron	akron	PROPN
cblr-3040	1035	51	tax	tax	NOUN
cblr-3040	1035	52	j.	j.	PROPN
cblr-3040	1035	53	69	69	NUM
cblr-3040	1035	54	(	(	PUNCT
cblr-3040	1035	55	2000	2000	NUM
cblr-3040	1035	56	)	)	PUNCT
cblr-3040	1035	57	.	.	PUNCT
cblr-3040	1036	1	see	see	VERB
cblr-3040	1036	2	also	also	ADV
cblr-3040	1036	3	russell	russell	PROPN
cblr-3040	1036	4	osgood	osgood	PROPN
cblr-3040	1036	5	,	,	PUNCT
cblr-3040	1036	6	the	the	DET
cblr-3040	1036	7	story	story	NOUN
cblr-3040	1036	8	of	of	ADP
cblr-3040	1036	9	schlude	schlude	NOUN
cblr-3040	1036	10	:	:	PUNCT
cblr-3040	1036	11	the	the	DET
cblr-3040	1036	12	origins	origin	NOUN
cblr-3040	1036	13	of	of	ADP
cblr-3040	1036	14	the	the	DET
cblr-3040	1036	15	tax	tax	NOUN
cblr-3040	1036	16	/	/	SYM
cblr-3040	1036	17	financial	financial	ADJ
cblr-3040	1036	18	accounting	accounting	NOUN
cblr-3040	1036	19	ga(a)p	ga(a)p	PROPN
cblr-3040	1036	20	,	,	PUNCT
cblr-3040	1036	21	in	in	ADP
cblr-3040	1036	22	tax	tax	NOUN
cblr-3040	1036	23	stories	story	NOUN
cblr-3040	1036	24	:	:	PUNCT
cblr-3040	1036	25	an	an	DET
cblr-3040	1036	26	in	in	ADP
cblr-3040	1036	27	-	-	PUNCT
cblr-3040	1036	28	depth	depth	NOUN
cblr-3040	1036	29	look	look	NOUN
cblr-3040	1036	30	at	at	ADP
cblr-3040	1036	31	ten	ten	NUM
cblr-3040	1036	32	leading	lead	VERB
cblr-3040	1036	33	federal	federal	ADJ
cblr-3040	1036	34	income	income	NOUN
cblr-3040	1036	35	tax	tax	NOUN
cblr-3040	1036	36	cases	case	NOUN
cblr-3040	1036	37	(	(	PUNCT
cblr-3040	1036	38	paul	paul	PROPN
cblr-3040	1036	39	l.	l.	PROPN
cblr-3040	1036	40	caron	caron	PROPN
cblr-3040	1036	41	ed	ed	PROPN
cblr-3040	1036	42	.	.	PROPN
cblr-3040	1036	43	,	,	PUNCT
cblr-3040	1036	44	2003	2003	NUM
cblr-3040	1036	45	)	)	PUNCT
cblr-3040	1036	46	(	(	PUNCT
cblr-3040	1036	47	discussing	discuss	VERB
cblr-3040	1036	48	a	a	DET
cblr-3040	1036	49	trilogy	trilogy	NOUN
cblr-3040	1036	50	of	of	ADP
cblr-3040	1036	51	tax	tax	NOUN
cblr-3040	1036	52	cases	case	NOUN
cblr-3040	1036	53	to	to	PART
cblr-3040	1036	54	which	which	PRON
cblr-3040	1036	55	the	the	DET
cblr-3040	1036	56	author	author	NOUN
cblr-3040	1036	57	traces	trace	VERB
cblr-3040	1036	58	the	the	DET
cblr-3040	1036	59	authority	authority	NOUN
cblr-3040	1036	60	of	of	ADP
cblr-3040	1036	61	the	the	DET
cblr-3040	1036	62	tax	tax	NOUN
cblr-3040	1036	63	law	law	NOUN
cblr-3040	1036	64	's	's	PART
cblr-3040	1036	65	acceptance	acceptance	NOUN
cblr-3040	1036	66	of	of	ADP
cblr-3040	1036	67	two	two	NUM
cblr-3040	1036	68	sets	set	NOUN
cblr-3040	1036	69	of	of	ADP
cblr-3040	1036	70	books	book	NOUN
cblr-3040	1036	71	,	,	PUNCT
cblr-3040	1036	72	arguing	argue	VERB
cblr-3040	1036	73	that	that	SCONJ
cblr-3040	1036	74	the	the	DET
cblr-3040	1036	75	rules	rule	NOUN
cblr-3040	1036	76	governing	govern	VERB
cblr-3040	1036	77	permissible	permissible	ADJ
cblr-3040	1036	78	book	book	NOUN
cblr-3040	1036	79	-	-	PUNCT
cblr-3040	1036	80	tax	tax	NOUN
cblr-3040	1036	81	divergence	divergence	NOUN
cblr-3040	1036	82	remain	remain	VERB
cblr-3040	1036	83	unclear	unclear	ADJ
cblr-3040	1036	84	,	,	PUNCT
cblr-3040	1036	85	and	and	CCONJ
cblr-3040	1036	86	suggesting	suggest	VERB
cblr-3040	1036	87	that	that	SCONJ
cblr-3040	1036	88	such	such	ADJ
cblr-3040	1036	89	lack	lack	NOUN
cblr-3040	1036	90	of	of	ADP
cblr-3040	1036	91	clarity	clarity	NOUN
cblr-3040	1036	92	may	may	AUX
cblr-3040	1036	93	have	have	AUX
cblr-3040	1036	94	contributed	contribute	VERB
cblr-3040	1036	95	to	to	ADP
cblr-3040	1036	96	recent	recent	ADJ
cblr-3040	1036	97	audit	audit	NOUN
cblr-3040	1036	98	failures	failure	NOUN
cblr-3040	1036	99	involving	involve	VERB
cblr-3040	1036	100	what	what	PRON
cblr-3040	1036	101	he	he	PRON
cblr-3040	1036	102	characterizes	characterize	VERB
cblr-3040	1036	103	as	as	ADP
cblr-3040	1036	104	a	a	DET
cblr-3040	1036	105	tax	tax	NOUN
cblr-3040	1036	106	/	/	SYM
cblr-3040	1036	107	financial	financial	ADJ
cblr-3040	1036	108	accounting	accounting	NOUN
cblr-3040	1036	109	"	"	PUNCT
cblr-3040	1036	110	two	two	NUM
cblr-3040	1036	111	step	step	NOUN
cblr-3040	1036	112	"	"	PUNCT
cblr-3040	1036	113	)	)	PUNCT
cblr-3040	1036	114	.	.	PUNCT
cblr-3040	1037	1	[	[	X
cblr-3040	1037	2	vol	vol	NOUN
cblr-3040	1037	3	.	.	PUNCT
cblr-3040	1037	4	2003	2003	NUM
cblr-3040	1037	5	no	no	NOUN
cblr-3040	1037	6	.	.	PUNCT
cblr-3040	1038	1	1:35	1:35	NUM
cblr-3040	1038	2	]	]	PUNCT
cblr-3040	1038	3	stopping	stop	VERB
cblr-3040	1038	4	enron	enron	PROPN
cblr-3040	1038	5	end	end	NOUN
cblr-3040	1038	6	-	-	PUNCT
cblr-3040	1038	7	runs	run	NOUN
cblr-3040	1038	8	and	and	CCONJ
cblr-3040	1038	9	other	other	ADJ
cblr-3040	1038	10	trick	trick	NOUN
cblr-3040	1038	11	pl4ys	pl4ys	PROPN
cblr-3040	1038	12	113	113	NUM
cblr-3040	1038	13	commissioner	commissioner	NOUN
cblr-3040	1038	14	.	.	PUNCT
cblr-3040	1038	15	'	'	PUNCT
cblr-3040	1039	1	"	"	PUNCT
cblr-3040	1039	2	'	'	PUNCT
cblr-3040	1039	3	at	at	ADP
cblr-3040	1039	4	issue	issue	NOUN
cblr-3040	1039	5	in	in	ADP
cblr-3040	1039	6	thor	thor	PROPN
cblr-3040	1039	7	power	power	NOUN
cblr-3040	1039	8	were	be	AUX
cblr-3040	1039	9	the	the	DET
cblr-3040	1039	10	disallowance	disallowance	NOUN
cblr-3040	1039	11	by	by	ADP
cblr-3040	1039	12	the	the	DET
cblr-3040	1039	13	irs	irs	PROPN
cblr-3040	1039	14	of	of	ADP
cblr-3040	1039	15	an	an	DET
cblr-3040	1039	16	excess	excess	ADJ
cblr-3040	1039	17	inventory	inventory	NOUN
cblr-3040	1039	18	write	write	NOUN
cblr-3040	1039	19	-	-	PUNCT
cblr-3040	1039	20	down	down	NOUN
cblr-3040	1039	21	and	and	CCONJ
cblr-3040	1039	22	a	a	DET
cblr-3040	1039	23	bad	bad	ADJ
cblr-3040	1039	24	debt	debt	NOUN
cblr-3040	1039	25	reserve	reserve	NOUN
cblr-3040	1039	26	deduction	deduction	NOUN
cblr-3040	1039	27	claimed	claim	VERB
cblr-3040	1039	28	by	by	ADP
cblr-3040	1039	29	the	the	DET
cblr-3040	1039	30	taxpayer.182	taxpayer.182	NOUN
cblr-3040	1039	31	the	the	DET
cblr-3040	1039	32	tax	tax	NOUN
cblr-3040	1039	33	court	court	NOUN
cblr-3040	1039	34	had	have	AUX
cblr-3040	1039	35	upheld	uphold	VERB
cblr-3040	1039	36	the	the	DET
cblr-3040	1039	37	commissioner	commissioner	NOUN
cblr-3040	1039	38	's	's	PART
cblr-3040	1039	39	position	position	NOUN
cblr-3040	1039	40	on	on	ADP
cblr-3040	1039	41	both	both	DET
cblr-3040	1039	42	issues	issue	NOUN
cblr-3040	1039	43	and	and	CCONJ
cblr-3040	1039	44	the	the	DET
cblr-3040	1039	45	seventh	seventh	ADJ
cblr-3040	1039	46	circuit	circuit	NOUN
cblr-3040	1039	47	affirmed	affirm	VERB
cblr-3040	1039	48	the	the	DET
cblr-3040	1039	49	tax	tax	NOUN
cblr-3040	1039	50	court	court	NOUN
cblr-3040	1039	51	's	's	PART
cblr-3040	1039	52	decision	decision	NOUN
cblr-3040	1039	53	.	.	PUNCT
cblr-3040	1040	1	'83	'83	NUM
cblr-3040	1040	2	the	the	DET
cblr-3040	1040	3	supreme	supreme	PROPN
cblr-3040	1040	4	court	court	PROPN
cblr-3040	1040	5	granted	grant	VERB
cblr-3040	1040	6	certiorari	certiorari	NOUN
cblr-3040	1040	7	to	to	PART
cblr-3040	1040	8	consider	consider	VERB
cblr-3040	1040	9	what	what	PRON
cblr-3040	1040	10	justice	justice	NOUN
cblr-3040	1040	11	blackmun	blackmun	NOUN
cblr-3040	1040	12	's	's	PART
cblr-3040	1040	13	opinion	opinion	NOUN
cblr-3040	1040	14	characterized	characterize	VERB
cblr-3040	1040	15	as	as	ADP
cblr-3040	1040	16	"	"	PUNCT
cblr-3040	1040	17	important	important	ADJ
cblr-3040	1040	18	and	and	CCONJ
cblr-3040	1040	19	recurring	recur	VERB
cblr-3040	1040	20	tax	tax	NOUN
cblr-3040	1040	21	accounting	accounting	NOUN
cblr-3040	1040	22	issues	issue	NOUN
cblr-3040	1040	23	.	.	PUNCT
cblr-3040	1041	1	"184	"184	PUNCT
cblr-3040	1042	1	the	the	DET
cblr-3040	1042	2	inventory	inventory	NOUN
cblr-3040	1042	3	issue	issue	NOUN
cblr-3040	1042	4	presented	present	VERB
cblr-3040	1042	5	the	the	DET
cblr-3040	1042	6	court	court	NOUN
cblr-3040	1042	7	with	with	ADP
cblr-3040	1042	8	an	an	DET
cblr-3040	1042	9	opportunity	opportunity	NOUN
cblr-3040	1042	10	to	to	PART
cblr-3040	1042	11	address	address	VERB
cblr-3040	1042	12	the	the	DET
cblr-3040	1042	13	question	question	NOUN
cblr-3040	1042	14	of	of	ADP
cblr-3040	1042	15	whether	whether	SCONJ
cblr-3040	1042	16	or	or	CCONJ
cblr-3040	1042	17	not	not	PART
cblr-3040	1042	18	the	the	DET
cblr-3040	1042	19	gaap	gaap	PROPN
cblr-3040	1042	20	treatment	treatment	NOUN
cblr-3040	1042	21	of	of	ADP
cblr-3040	1042	22	an	an	DET
cblr-3040	1042	23	item	item	NOUN
cblr-3040	1042	24	is	be	AUX
cblr-3040	1042	25	presumptively	presumptively	ADV
cblr-3040	1042	26	controlling	control	VERB
cblr-3040	1042	27	for	for	ADP
cblr-3040	1042	28	federal	federal	ADJ
cblr-3040	1042	29	income	income	NOUN
cblr-3040	1042	30	tax	tax	NOUN
cblr-3040	1042	31	purposes	purpose	NOUN
cblr-3040	1042	32	.	.	PUNCT
cblr-3040	1042	33	85	85	NUM
cblr-3040	1042	34	as	as	ADP
cblr-3040	1042	35	a	a	DET
cblr-3040	1042	36	preliminary	preliminary	ADJ
cblr-3040	1042	37	matter	matter	NOUN
cblr-3040	1042	38	,	,	PUNCT
cblr-3040	1042	39	the	the	DET
cblr-3040	1042	40	court	court	NOUN
cblr-3040	1042	41	endorsed	endorse	VERB
cblr-3040	1042	42	treasury	treasury	PROPN
cblr-3040	1042	43	regulations	regulation	NOUN
cblr-3040	1042	44	taking	take	VERB
cblr-3040	1042	45	the	the	DET
cblr-3040	1042	46	position	position	NOUN
cblr-3040	1042	47	that	that	SCONJ
cblr-3040	1042	48	the	the	DET
cblr-3040	1042	49	phrase	phrase	NOUN
cblr-3040	1042	50	"	"	PUNCT
cblr-3040	1042	51	method	method	NOUN
cblr-3040	1042	52	of	of	ADP
cblr-3040	1042	53	accounting	accounting	NOUN
cblr-3040	1042	54	"	"	PUNCT
cblr-3040	1042	55	as	as	SCONJ
cblr-3040	1042	56	used	use	VERB
cblr-3040	1042	57	in	in	ADP
cblr-3040	1042	58	irc	irc	PROPN
cblr-3040	1042	59	section	section	NOUN
cblr-3040	1042	60	446	446	NUM
cblr-3040	1042	61	includes	include	VERB
cblr-3040	1042	62	"	"	PUNCT
cblr-3040	1042	63	not	not	PART
cblr-3040	1042	64	only	only	ADV
cblr-3040	1042	65	the	the	DET
cblr-3040	1042	66	overall	overall	ADJ
cblr-3040	1042	67	method	method	NOUN
cblr-3040	1042	68	of	of	ADP
cblr-3040	1042	69	accounting	accounting	NOUN
cblr-3040	1042	70	of	of	ADP
cblr-3040	1042	71	the	the	DET
cblr-3040	1042	72	taxpayer	taxpayer	NOUN
cblr-3040	1042	73	but	but	CCONJ
cblr-3040	1042	74	also	also	ADV
cblr-3040	1042	75	the	the	DET
cblr-3040	1042	76	accounting	accounting	NOUN
cblr-3040	1042	77	treatment	treatment	NOUN
cblr-3040	1042	78	of	of	ADP
cblr-3040	1042	79	any	any	DET
cblr-3040	1042	80	item	item	NOUN
cblr-3040	1042	81	.	.	PUNCT
cblr-3040	1042	82	"	"	PUNCT
cblr-3040	1043	1	'	'	PUNCT
cblr-3040	1043	2	186	186	NUM
cblr-3040	1043	3	citing	cite	VERB
cblr-3040	1043	4	several	several	ADJ
cblr-3040	1043	5	of	of	ADP
cblr-3040	1043	6	its	its	PRON
cblr-3040	1043	7	prior	prior	ADJ
cblr-3040	1043	8	decisions	decision	NOUN
cblr-3040	1043	9	,	,	PUNCT
cblr-3040	1043	10	the	the	DET
cblr-3040	1043	11	court	court	NOUN
cblr-3040	1043	12	reaffirmed	reaffirm	VERB
cblr-3040	1043	13	the	the	DET
cblr-3040	1043	14	broad	broad	ADJ
cblr-3040	1043	15	discretion	discretion	NOUN
cblr-3040	1043	16	vested	vest	VERB
cblr-3040	1043	17	in	in	ADP
cblr-3040	1043	18	the	the	DET
cblr-3040	1043	19	commissioner	commissioner	NOUN
cblr-3040	1043	20	to	to	PART
cblr-3040	1043	21	reject	reject	VERB
cblr-3040	1043	22	for	for	ADP
cblr-3040	1043	23	tax	tax	NOUN
cblr-3040	1043	24	purposes	purpose	NOUN
cblr-3040	1043	25	methods	method	NOUN
cblr-3040	1043	26	of	of	ADP
cblr-3040	1043	27	accounting	accounting	NOUN
cblr-3040	1043	28	which	which	PRON
cblr-3040	1043	29	the	the	DET
cblr-3040	1043	30	commissioner	commissioner	NOUN
cblr-3040	1043	31	determines	determine	VERB
cblr-3040	1043	32	do	do	AUX
cblr-3040	1043	33	not	not	PART
cblr-3040	1043	34	clearly	clearly	ADV
cblr-3040	1043	35	reflect	reflect	VERB
cblr-3040	1043	36	income	income	NOUN
cblr-3040	1043	37	.	.	PUNCT
cblr-3040	1044	1	87	87	NUM
cblr-3040	1045	1	it	it	PRON
cblr-3040	1045	2	181	181	NUM
cblr-3040	1045	3	thor	thor	PROPN
cblr-3040	1045	4	power	power	PROPN
cblr-3040	1045	5	tool	tool	PROPN
cblr-3040	1045	6	co.	co.	PROPN
cblr-3040	1046	1	v.	v.	ADP
cblr-3040	1046	2	comm'r	comm'r	PROPN
cblr-3040	1046	3	,	,	PUNCT
cblr-3040	1046	4	439	439	NUM
cblr-3040	1046	5	u.s	u.s	PROPN
cblr-3040	1046	6	.	.	PROPN
cblr-3040	1046	7	522	522	NUM
cblr-3040	1046	8	(	(	PUNCT
cblr-3040	1046	9	1979	1979	NUM
cblr-3040	1046	10	)	)	PUNCT
cblr-3040	1046	11	.	.	PUNCT
cblr-3040	1047	1	182	182	NUM
cblr-3040	1047	2	thor	thor	PROPN
cblr-3040	1047	3	power	power	NOUN
cblr-3040	1047	4	,	,	PUNCT
cblr-3040	1047	5	439	439	NUM
cblr-3040	1047	6	u.s	u.s	PROPN
cblr-3040	1047	7	.	.	PROPN
cblr-3040	1047	8	at	at	ADP
cblr-3040	1047	9	524	524	NUM
cblr-3040	1047	10	.	.	PUNCT
cblr-3040	1047	11	181	181	NUM
cblr-3040	1047	12	thor	thor	PROPN
cblr-3040	1047	13	power	power	PROPN
cblr-3040	1047	14	tool	tool	PROPN
cblr-3040	1047	15	co.	co.	PROPN
cblr-3040	1047	16	v.	v.	ADP
cblr-3040	1047	17	comm'r	comm'r	PROPN
cblr-3040	1047	18	,	,	PUNCT
cblr-3040	1047	19	64	64	NUM
cblr-3040	1047	20	t.c	t.c	PROPN
cblr-3040	1047	21	.	.	PROPN
cblr-3040	1047	22	154	154	NUM
cblr-3040	1047	23	(	(	PUNCT
cblr-3040	1047	24	1975	1975	NUM
cblr-3040	1047	25	)	)	PUNCT
cblr-3040	1047	26	,	,	PUNCT
cblr-3040	1047	27	affd	affd	PROPN
cblr-3040	1047	28	,	,	PUNCT
cblr-3040	1047	29	563	563	NUM
cblr-3040	1047	30	f.2d	f.2d	NUM
cblr-3040	1047	31	861	861	NUM
cblr-3040	1047	32	(	(	PUNCT
cblr-3040	1047	33	7th	7th	ADJ
cblr-3040	1047	34	cir	cir	NOUN
cblr-3040	1047	35	.	.	PUNCT
cblr-3040	1047	36	1977	1977	NUM
cblr-3040	1047	37	)	)	PUNCT
cblr-3040	1047	38	.	.	PUNCT
cblr-3040	1047	39	"	"	PUNCT
cblr-3040	1048	1	thor	thor	PROPN
cblr-3040	1048	2	power	power	PROPN
cblr-3040	1048	3	,	,	PUNCT
cblr-3040	1048	4	439	439	NUM
cblr-3040	1048	5	u.s	u.s	PROPN
cblr-3040	1048	6	.	.	PROPN
cblr-3040	1048	7	at	at	ADP
cblr-3040	1048	8	525	525	NUM
cblr-3040	1048	9	.	.	NOUN
cblr-3040	1048	10	185	185	NUM
cblr-3040	1048	11	the	the	DET
cblr-3040	1048	12	court	court	NOUN
cblr-3040	1048	13	viewed	view	VERB
cblr-3040	1048	14	the	the	DET
cblr-3040	1048	15	taxpayer	taxpayer	NOUN
cblr-3040	1048	16	's	's	PART
cblr-3040	1048	17	main	main	ADJ
cblr-3040	1048	18	argument	argument	NOUN
cblr-3040	1048	19	to	to	PART
cblr-3040	1048	20	be	be	AUX
cblr-3040	1048	21	that	that	PRON
cblr-3040	1048	22	conformity	conformity	NOUN
cblr-3040	1048	23	to	to	ADP
cblr-3040	1048	24	gaap	gaap	PROPN
cblr-3040	1048	25	created	create	VERB
cblr-3040	1048	26	a	a	DET
cblr-3040	1048	27	presumption	presumption	NOUN
cblr-3040	1048	28	that	that	SCONJ
cblr-3040	1048	29	its	its	PRON
cblr-3040	1048	30	inventory	inventory	NOUN
cblr-3040	1048	31	methodology	methodology	NOUN
cblr-3040	1048	32	was	be	AUX
cblr-3040	1048	33	valid	valid	ADJ
cblr-3040	1048	34	for	for	SCONJ
cblr-3040	1048	35	tax	tax	NOUN
cblr-3040	1048	36	purposes	purpose	NOUN
cblr-3040	1048	37	absent	absent	VERB
cblr-3040	1048	38	strong	strong	ADJ
cblr-3040	1048	39	evidence	evidence	NOUN
cblr-3040	1048	40	from	from	ADP
cblr-3040	1048	41	the	the	DET
cblr-3040	1048	42	commissioner	commissioner	NOUN
cblr-3040	1048	43	rebutting	rebut	VERB
cblr-3040	1048	44	such	such	ADJ
cblr-3040	1048	45	presumption	presumption	NOUN
cblr-3040	1048	46	.	.	PUNCT
cblr-3040	1049	1	thor	thor	PROPN
cblr-3040	1049	2	power	power	PROPN
cblr-3040	1049	3	,	,	PUNCT
cblr-3040	1049	4	439	439	NUM
cblr-3040	1049	5	u.s	u.s	PROPN
cblr-3040	1049	6	.	.	PROPN
cblr-3040	1049	7	at	at	ADP
cblr-3040	1049	8	539	539	NUM
cblr-3040	1049	9	-	-	SYM
cblr-3040	1049	10	40	40	NUM
cblr-3040	1049	11	.	.	PUNCT
cblr-3040	1050	1	186	186	NUM
cblr-3040	1050	2	i	i	PRON
cblr-3040	1050	3	d.	d.	NOUN
cblr-3040	1050	4	at	at	ADP
cblr-3040	1050	5	531	531	NUM
cblr-3040	1050	6	n.10	n.10	ADP
cblr-3040	1050	7	(	(	PUNCT
cblr-3040	1050	8	citing	cite	VERB
cblr-3040	1050	9	treas	treas	PROPN
cblr-3040	1050	10	.	.	PUNCT
cblr-3040	1051	1	reg	reg	PROPN
cblr-3040	1051	2	.	.	PUNCT
cblr-3040	1052	1	§	§	PROPN
cblr-3040	1052	2	1.446	1.446	NUM
cblr-3040	1052	3	-	-	SYM
cblr-3040	1052	4	1(a)(1	1(a)(1	NUM
cblr-3040	1052	5	)	)	PUNCT
cblr-3040	1052	6	(	(	PUNCT
cblr-3040	1052	7	1964	1964	NUM
cblr-3040	1052	8	)	)	PUNCT
cblr-3040	1052	9	)	)	PUNCT
cblr-3040	1052	10	.	.	PUNCT
cblr-3040	1053	1	this	this	DET
cblr-3040	1053	2	interpretation	interpretation	NOUN
cblr-3040	1053	3	was	be	AUX
cblr-3040	1053	4	not	not	PART
cblr-3040	1053	5	a	a	DET
cblr-3040	1053	6	foregone	foregone	NOUN
cblr-3040	1053	7	conclusion	conclusion	NOUN
cblr-3040	1053	8	as	as	ADP
cblr-3040	1053	9	a	a	DET
cblr-3040	1053	10	matter	matter	NOUN
cblr-3040	1053	11	of	of	ADP
cblr-3040	1053	12	statutory	statutory	ADJ
cblr-3040	1053	13	interpretation	interpretation	NOUN
cblr-3040	1053	14	,	,	PUNCT
cblr-3040	1053	15	and	and	CCONJ
cblr-3040	1053	16	some	some	PRON
cblr-3040	1053	17	had	have	AUX
cblr-3040	1053	18	argued	argue	VERB
cblr-3040	1053	19	that	that	SCONJ
cblr-3040	1053	20	perhaps	perhaps	ADV
cblr-3040	1053	21	only	only	ADV
cblr-3040	1053	22	the	the	DET
cblr-3040	1053	23	broad	broad	ADJ
cblr-3040	1053	24	issue	issue	NOUN
cblr-3040	1053	25	of	of	ADP
cblr-3040	1053	26	the	the	DET
cblr-3040	1053	27	"	"	PUNCT
cblr-3040	1053	28	cash	cash	NOUN
cblr-3040	1053	29	"	"	PUNCT
cblr-3040	1053	30	method	method	NOUN
cblr-3040	1053	31	versus	versus	ADP
cblr-3040	1053	32	the	the	DET
cblr-3040	1053	33	"	"	PUNCT
cblr-3040	1053	34	accrual	accrual	ADJ
cblr-3040	1053	35	"	"	PUNCT
cblr-3040	1053	36	method	method	NOUN
cblr-3040	1053	37	was	be	AUX
cblr-3040	1053	38	within	within	ADP
cblr-3040	1053	39	the	the	DET
cblr-3040	1053	40	scope	scope	NOUN
cblr-3040	1053	41	of	of	ADP
cblr-3040	1053	42	i.r.c	i.r.c	NOUN
cblr-3040	1053	43	.	.	PUNCT
cblr-3040	1054	1	§	§	PROPN
cblr-3040	1054	2	446	446	NUM
cblr-3040	1054	3	(	(	PUNCT
cblr-3040	1054	4	2002	2002	NUM
cblr-3040	1054	5	)	)	PUNCT
cblr-3040	1054	6	.	.	PUNCT
cblr-3040	1055	1	see	see	VERB
cblr-3040	1055	2	william	william	PROPN
cblr-3040	1055	3	l.	l.	PROPN
cblr-3040	1055	4	raby	raby	PROPN
cblr-3040	1055	5	&	&	CCONJ
cblr-3040	1055	6	robert	robert	PROPN
cblr-3040	1055	7	f.	f.	PROPN
cblr-3040	1055	8	richter	richter	PROPN
cblr-3040	1055	9	,	,	PUNCT
cblr-3040	1055	10	conformity	conformity	NOUN
cblr-3040	1055	11	of	of	ADP
cblr-3040	1055	12	tax	tax	NOUN
cblr-3040	1055	13	and	and	CCONJ
cblr-3040	1055	14	financial	financial	ADJ
cblr-3040	1055	15	accounting	accounting	NOUN
cblr-3040	1055	16	,	,	PUNCT
cblr-3040	1055	17	139	139	NUM
cblr-3040	1055	18	j.	j.	PROPN
cblr-3040	1055	19	acct	acct	PROPN
cblr-3040	1055	20	.	.	PUNCT
cblr-3040	1056	1	42	42	NUM
cblr-3040	1056	2	(	(	PUNCT
cblr-3040	1056	3	mar	mar	PROPN
cblr-3040	1056	4	.	.	PROPN
cblr-3040	1056	5	1975	1975	NUM
cblr-3040	1056	6	)	)	PUNCT
cblr-3040	1056	7	.	.	PUNCT
cblr-3040	1057	1	187	187	NUM
cblr-3040	1057	2	thor	thor	PROPN
cblr-3040	1057	3	power	power	NOUN
cblr-3040	1057	4	,	,	PUNCT
cblr-3040	1057	5	439	439	NUM
cblr-3040	1057	6	u.s	u.s	PROPN
cblr-3040	1057	7	.	.	PROPN
cblr-3040	1057	8	at	at	ADP
cblr-3040	1057	9	532	532	NUM
cblr-3040	1057	10	(	(	PUNCT
cblr-3040	1057	11	citing	cite	VERB
cblr-3040	1057	12	comm'r	comm'r	NOUN
cblr-3040	1057	13	v.	v.	ADP
cblr-3040	1057	14	hansen	hansen	PROPN
cblr-3040	1057	15	,	,	PUNCT
cblr-3040	1057	16	360	360	NUM
cblr-3040	1057	17	u.s	u.s	PROPN
cblr-3040	1057	18	.	.	PROPN
cblr-3040	1057	19	446	446	NUM
cblr-3040	1057	20	,	,	PUNCT
cblr-3040	1057	21	467	467	NUM
cblr-3040	1057	22	(	(	PUNCT
cblr-3040	1057	23	1959	1959	NUM
cblr-3040	1057	24	)	)	PUNCT
cblr-3040	1057	25	;	;	PUNCT
cblr-3040	1057	26	lucas	lucas	PROPN
cblr-3040	1057	27	v.	v.	PROPN
cblr-3040	1057	28	american	american	PROPN
cblr-3040	1057	29	code	code	PROPN
cblr-3040	1057	30	co.	co.	PROPN
cblr-3040	1057	31	,	,	PUNCT
cblr-3040	1057	32	280	280	NUM
cblr-3040	1057	33	u.s	u.s	PROPN
cblr-3040	1057	34	.	.	PROPN
cblr-3040	1057	35	445	445	NUM
cblr-3040	1057	36	,	,	PUNCT
cblr-3040	1057	37	449	449	NUM
cblr-3040	1057	38	(	(	PUNCT
cblr-3040	1057	39	1930	1930	NUM
cblr-3040	1057	40	)	)	PUNCT
cblr-3040	1057	41	;	;	PUNCT
cblr-3040	1057	42	schlude	schlude	ADJ
cblr-3040	1057	43	v.	v.	ADP
cblr-3040	1057	44	comm'r	comm'r	PROPN
cblr-3040	1057	45	,	,	PUNCT
cblr-3040	1057	46	372	372	NUM
cblr-3040	1057	47	u.s	u.s	PROPN
cblr-3040	1057	48	.	.	PROPN
cblr-3040	1057	49	102	102	NUM
cblr-3040	1057	50	,	,	PUNCT
cblr-3040	1057	51	114	114	NUM
cblr-3040	1057	52	(	(	PUNCT
cblr-3040	1057	53	1966	1966	NUM
cblr-3040	1057	54	)	)	PUNCT
cblr-3040	1057	55	;	;	PUNCT
cblr-3040	1057	56	american	american	ADJ
cblr-3040	1057	57	automobile	automobile	NOUN
cblr-3040	1057	58	ass'n	ass'n	PROPN
cblr-3040	1057	59	v.	v.	PROPN
cblr-3040	1057	60	united	united	PROPN
cblr-3040	1057	61	states	states	PROPN
cblr-3040	1057	62	,	,	PUNCT
cblr-3040	1057	63	367	367	NUM
cblr-3040	1057	64	u.s	u.s	PROPN
cblr-3040	1057	65	.	.	PROPN
cblr-3040	1057	66	687	687	NUM
cblr-3040	1057	67	,	,	PUNCT
cblr-3040	1057	68	697	697	NUM
cblr-3040	1057	69	-	-	SYM
cblr-3040	1057	70	98	98	NUM
cblr-3040	1057	71	(	(	PUNCT
cblr-3040	1057	72	1961	1961	NUM
cblr-3040	1057	73	)	)	PUNCT
cblr-3040	1057	74	;	;	PUNCT
cblr-3040	1057	75	automobile	automobile	NOUN
cblr-3040	1057	76	club	club	NOUN
cblr-3040	1057	77	of	of	ADP
cblr-3040	1057	78	michigan	michigan	PROPN
cblr-3040	1057	79	v.	v.	ADP
cblr-3040	1057	80	comm'r	comm'r	PROPN
cblr-3040	1057	81	,	,	PUNCT
cblr-3040	1057	82	353	353	NUM
cblr-3040	1057	83	u.s	u.s	PROPN
cblr-3040	1057	84	.	.	PROPN
cblr-3040	1057	85	180	180	NUM
cblr-3040	1057	86	,	,	PUNCT
cblr-3040	1057	87	189	189	NUM
cblr-3040	1057	88	-	-	SYM
cblr-3040	1057	89	90	90	NUM
cblr-3040	1057	90	(	(	PUNCT
cblr-3040	1057	91	1963	1963	NUM
cblr-3040	1057	92	)	)	PUNCT
cblr-3040	1057	93	;	;	PUNCT
cblr-3040	1057	94	brown	brown	ADJ
cblr-3040	1057	95	v.	v.	ADP
cblr-3040	1057	96	helvering	helvering	NOUN
cblr-3040	1057	97	,	,	PUNCT
cblr-3040	1057	98	291	291	NUM
cblr-3040	1057	99	columbia	columbia	PROPN
cblr-3040	1057	100	business	business	NOUN
cblr-3040	1057	101	law	law	PROPN
cblr-3040	1057	102	review	review	NOUN
cblr-3040	1057	103	went	go	VERB
cblr-3040	1057	104	on	on	ADP
cblr-3040	1057	105	to	to	PART
cblr-3040	1057	106	hold	hold	VERB
cblr-3040	1057	107	that	that	SCONJ
cblr-3040	1057	108	the	the	DET
cblr-3040	1057	109	taxpayer	taxpayer	NOUN
cblr-3040	1057	110	had	have	AUX
cblr-3040	1057	111	failed	fail	VERB
cblr-3040	1057	112	to	to	PART
cblr-3040	1057	113	comply	comply	VERB
cblr-3040	1057	114	with	with	ADP
cblr-3040	1057	115	regulations	regulation	NOUN
cblr-3040	1057	116	under	under	ADP
cblr-3040	1057	117	irc	irc	PROPN
cblr-3040	1057	118	section	section	NOUN
cblr-3040	1057	119	446	446	NUM
cblr-3040	1057	120	and	and	CCONJ
cblr-3040	1057	121	the	the	DET
cblr-3040	1057	122	inventory	inventory	NOUN
cblr-3040	1057	123	-	-	PUNCT
cblr-3040	1057	124	specific	specific	ADJ
cblr-3040	1057	125	irc	irc	NOUN
cblr-3040	1057	126	section	section	NOUN
cblr-3040	1057	127	471	471	NUM
cblr-3040	1057	128	that	that	PRON
cblr-3040	1057	129	represented	represent	VERB
cblr-3040	1057	130	a	a	DET
cblr-3040	1057	131	reasonable	reasonable	ADJ
cblr-3040	1057	132	exercise	exercise	NOUN
cblr-3040	1057	133	of	of	ADP
cblr-3040	1057	134	that	that	DET
cblr-3040	1057	135	discretion.1	discretion.1	NOUN
cblr-3040	1057	136	1	1	NUM
cblr-3040	1057	137	8	8	NUM
cblr-3040	1057	138	though	though	SCONJ
cblr-3040	1057	139	it	it	PRON
cblr-3040	1057	140	might	might	AUX
cblr-3040	1057	141	have	have	AUX
cblr-3040	1057	142	stopped	stop	VERB
cblr-3040	1057	143	there	there	ADV
cblr-3040	1057	144	,	,	PUNCT
cblr-3040	1057	145	the	the	DET
cblr-3040	1057	146	blackmun	blackmun	NOUN
cblr-3040	1057	147	opinion	opinion	NOUN
cblr-3040	1057	148	proceeded	proceed	VERB
cblr-3040	1057	149	to	to	PART
cblr-3040	1057	150	address	address	VERB
cblr-3040	1057	151	as	as	ADP
cblr-3040	1057	152	a	a	DET
cblr-3040	1057	153	policy	policy	NOUN
cblr-3040	1057	154	matter	matter	NOUN
cblr-3040	1057	155	the	the	DET
cblr-3040	1057	156	argument	argument	NOUN
cblr-3040	1057	157	that	that	SCONJ
cblr-3040	1057	158	conformity	conformity	NOUN
cblr-3040	1057	159	with	with	ADP
cblr-3040	1057	160	gaap	gaap	NOUN
cblr-3040	1057	161	should	should	AUX
cblr-3040	1057	162	create	create	VERB
cblr-3040	1057	163	a	a	DET
cblr-3040	1057	164	presumption	presumption	NOUN
cblr-3040	1057	165	of	of	ADP
cblr-3040	1057	166	validity	validity	NOUN
cblr-3040	1057	167	for	for	ADP
cblr-3040	1057	168	tax	tax	NOUN
cblr-3040	1057	169	purposes	purpose	NOUN
cblr-3040	1057	170	,	,	PUNCT
cblr-3040	1057	171	as	as	SCONJ
cblr-3040	1057	172	follows	follow	VERB
cblr-3040	1057	173	:	:	PUNCT
cblr-3040	1057	174	[	[	X
cblr-3040	1057	175	t]he	t]he	ADV
cblr-3040	1057	176	presumption	presumption	NOUN
cblr-3040	1057	177	petitioner	petitioner	NOUN
cblr-3040	1057	178	postulates	postulate	NOUN
cblr-3040	1057	179	is	be	AUX
cblr-3040	1057	180	insupportable	insupportable	ADJ
cblr-3040	1057	181	in	in	ADP
cblr-3040	1057	182	light	light	NOUN
cblr-3040	1057	183	of	of	ADP
cblr-3040	1057	184	the	the	DET
cblr-3040	1057	185	vastly	vastly	ADV
cblr-3040	1057	186	different	different	ADJ
cblr-3040	1057	187	objectives	objective	NOUN
cblr-3040	1057	188	that	that	SCONJ
cblr-3040	1057	189	financial	financial	ADJ
cblr-3040	1057	190	and	and	CCONJ
cblr-3040	1057	191	tax	tax	NOUN
cblr-3040	1057	192	accounting	accounting	NOUN
cblr-3040	1057	193	have	have	VERB
cblr-3040	1057	194	.	.	PUNCT
cblr-3040	1058	1	the	the	DET
cblr-3040	1058	2	primary	primary	ADJ
cblr-3040	1058	3	goal	goal	NOUN
cblr-3040	1058	4	of	of	ADP
cblr-3040	1058	5	financial	financial	ADJ
cblr-3040	1058	6	accounting	accounting	NOUN
cblr-3040	1058	7	is	be	AUX
cblr-3040	1058	8	to	to	PART
cblr-3040	1058	9	provide	provide	VERB
cblr-3040	1058	10	useful	useful	ADJ
cblr-3040	1058	11	information	information	NOUN
cblr-3040	1058	12	to	to	ADP
cblr-3040	1058	13	management	management	NOUN
cblr-3040	1058	14	,	,	PUNCT
cblr-3040	1058	15	shareholders	shareholder	NOUN
cblr-3040	1058	16	,	,	PUNCT
cblr-3040	1058	17	creditors	creditor	NOUN
cblr-3040	1058	18	and	and	CCONJ
cblr-3040	1058	19	others	other	NOUN
cblr-3040	1058	20	properly	properly	ADV
cblr-3040	1058	21	interested	interested	ADJ
cblr-3040	1058	22	;	;	PUNCT
cblr-3040	1058	23	the	the	DET
cblr-3040	1058	24	major	major	ADJ
cblr-3040	1058	25	responsibility	responsibility	NOUN
cblr-3040	1058	26	of	of	ADP
cblr-3040	1058	27	the	the	DET
cblr-3040	1058	28	accountant	accountant	NOUN
cblr-3040	1058	29	is	be	AUX
cblr-3040	1058	30	to	to	PART
cblr-3040	1058	31	protect	protect	VERB
cblr-3040	1058	32	these	these	DET
cblr-3040	1058	33	parties	party	NOUN
cblr-3040	1058	34	from	from	ADP
cblr-3040	1058	35	being	be	AUX
cblr-3040	1058	36	misled	mislead	VERB
cblr-3040	1058	37	.	.	PUNCT
cblr-3040	1059	1	the	the	DET
cblr-3040	1059	2	primary	primary	ADJ
cblr-3040	1059	3	goal	goal	NOUN
cblr-3040	1059	4	of	of	ADP
cblr-3040	1059	5	the	the	DET
cblr-3040	1059	6	income	income	NOUN
cblr-3040	1059	7	tax	tax	NOUN
cblr-3040	1059	8	system	system	NOUN
cblr-3040	1059	9	,	,	PUNCT
cblr-3040	1059	10	in	in	ADP
cblr-3040	1059	11	contrast	contrast	NOUN
cblr-3040	1059	12	,	,	PUNCT
cblr-3040	1059	13	is	be	AUX
cblr-3040	1059	14	the	the	DET
cblr-3040	1059	15	equitable	equitable	ADJ
cblr-3040	1059	16	collection	collection	NOUN
cblr-3040	1059	17	of	of	ADP
cblr-3040	1059	18	revenue	revenue	NOUN
cblr-3040	1059	19	;	;	PUNCT
cblr-3040	1059	20	the	the	DET
cblr-3040	1059	21	major	major	ADJ
cblr-3040	1059	22	responsibility	responsibility	NOUN
cblr-3040	1059	23	of	of	ADP
cblr-3040	1059	24	the	the	DET
cblr-3040	1059	25	internal	internal	ADJ
cblr-3040	1059	26	revenue	revenue	NOUN
cblr-3040	1059	27	service	service	NOUN
cblr-3040	1059	28	is	be	AUX
cblr-3040	1059	29	to	to	PART
cblr-3040	1059	30	protect	protect	VERB
cblr-3040	1059	31	the	the	DET
cblr-3040	1059	32	fisc	fisc	NOUN
cblr-3040	1059	33	.	.	PUNCT
cblr-3040	1060	1	consistently	consistently	ADV
cblr-3040	1060	2	with	with	ADP
cblr-3040	1060	3	its	its	PRON
cblr-3040	1060	4	goals	goal	NOUN
cblr-3040	1060	5	and	and	CCONJ
cblr-3040	1060	6	responsibilities	responsibility	NOUN
cblr-3040	1060	7	,	,	PUNCT
cblr-3040	1060	8	financial	financial	ADJ
cblr-3040	1060	9	accounting	accounting	NOUN
cblr-3040	1060	10	has	have	VERB
cblr-3040	1060	11	as	as	ADP
cblr-3040	1060	12	its	its	PRON
cblr-3040	1060	13	foundation	foundation	NOUN
cblr-3040	1060	14	the	the	DET
cblr-3040	1060	15	principle	principle	NOUN
cblr-3040	1060	16	of	of	ADP
cblr-3040	1060	17	conservatism	conservatism	NOUN
cblr-3040	1060	18	,	,	PUNCT
cblr-3040	1060	19	with	with	ADP
cblr-3040	1060	20	its	its	PRON
cblr-3040	1060	21	corollary	corollary	NOUN
cblr-3040	1060	22	that	that	SCONJ
cblr-3040	1060	23	'	'	PUNCT
cblr-3040	1060	24	possible	possible	ADJ
cblr-3040	1060	25	errors	error	NOUN
cblr-3040	1060	26	in	in	ADP
cblr-3040	1060	27	measurement	measurement	NOUN
cblr-3040	1060	28	[	[	X
cblr-3040	1060	29	should	should	AUX
cblr-3040	1060	30	]	]	PART
cblr-3040	1060	31	be	be	AUX
cblr-3040	1060	32	in	in	ADP
cblr-3040	1060	33	the	the	DET
cblr-3040	1060	34	u.s	u.s	PROPN
cblr-3040	1060	35	.	.	PROPN
cblr-3040	1060	36	193	193	NUM
cblr-3040	1060	37	,	,	PUNCT
cblr-3040	1060	38	203	203	NUM
cblr-3040	1060	39	(	(	PUNCT
cblr-3040	1060	40	1934	1934	NUM
cblr-3040	1060	41	)	)	PUNCT
cblr-3040	1060	42	;	;	PUNCT
cblr-3040	1061	1	lucas	lucas	PROPN
cblr-3040	1061	2	v.	v.	ADP
cblr-3040	1061	3	structural	structural	PROPN
cblr-3040	1061	4	steel	steel	PROPN
cblr-3040	1061	5	co.	co.	PROPN
cblr-3040	1061	6	,	,	PUNCT
cblr-3040	1061	7	281	281	NUM
cblr-3040	1061	8	u.s	u.s	PROPN
cblr-3040	1061	9	.	.	PROPN
cblr-3040	1061	10	264	264	NUM
cblr-3040	1061	11	,	,	PUNCT
cblr-3040	1061	12	271	271	NUM
cblr-3040	1061	13	(	(	PUNCT
cblr-3040	1061	14	1930	1930	NUM
cblr-3040	1061	15	)	)	PUNCT
cblr-3040	1061	16	)	)	PUNCT
cblr-3040	1061	17	.	.	PUNCT
cblr-3040	1062	1	18	18	NUM
cblr-3040	1063	1	i	i	PRON
cblr-3040	1063	2	d.	d.	PROPN
cblr-3040	1063	3	the	the	DET
cblr-3040	1063	4	court	court	NOUN
cblr-3040	1063	5	concluded	conclude	VERB
cblr-3040	1063	6	that	that	SCONJ
cblr-3040	1063	7	although	although	SCONJ
cblr-3040	1063	8	the	the	DET
cblr-3040	1063	9	treasury	treasury	NOUN
cblr-3040	1063	10	regulations	regulation	NOUN
cblr-3040	1063	11	under	under	ADP
cblr-3040	1063	12	section	section	NOUN
cblr-3040	1063	13	446	446	NUM
cblr-3040	1063	14	state	state	NOUN
cblr-3040	1063	15	that	that	SCONJ
cblr-3040	1063	16	"	"	PUNCT
cblr-3040	1063	17	[	[	X
cblr-3040	1063	18	a	a	X
cblr-3040	1063	19	]	]	X
cblr-3040	1063	20	method	method	NOUN
cblr-3040	1063	21	of	of	ADP
cblr-3040	1063	22	accounting	accounting	NOUN
cblr-3040	1063	23	which	which	PRON
cblr-3040	1063	24	reflects	reflect	VERB
cblr-3040	1063	25	the	the	DET
cblr-3040	1063	26	consistent	consistent	ADJ
cblr-3040	1063	27	application	application	NOUN
cblr-3040	1063	28	of	of	ADP
cblr-3040	1063	29	generally	generally	ADV
cblr-3040	1063	30	accepted	accept	VERB
cblr-3040	1063	31	accounting	accounting	NOUN
cblr-3040	1063	32	principles	principle	NOUN
cblr-3040	1063	33	...	...	PUNCT
cblr-3040	1063	34	will	will	AUX
cblr-3040	1063	35	ordinarily	ordinarily	ADV
cblr-3040	1063	36	be	be	AUX
cblr-3040	1063	37	regarded	regard	VERB
cblr-3040	1063	38	as	as	ADP
cblr-3040	1063	39	clearly	clearly	ADV
cblr-3040	1063	40	reflecting	reflect	VERB
cblr-3040	1063	41	income	income	NOUN
cblr-3040	1063	42	,	,	PUNCT
cblr-3040	1063	43	"	"	PUNCT
cblr-3040	1063	44	that	that	DET
cblr-3040	1063	45	statement	statement	NOUN
cblr-3040	1063	46	does	do	AUX
cblr-3040	1063	47	not	not	PART
cblr-3040	1063	48	create	create	VERB
cblr-3040	1063	49	a	a	DET
cblr-3040	1063	50	presumption	presumption	NOUN
cblr-3040	1063	51	but	but	CCONJ
cblr-3040	1063	52	rather	rather	ADV
cblr-3040	1063	53	a	a	DET
cblr-3040	1063	54	general	general	ADJ
cblr-3040	1063	55	observation	observation	NOUN
cblr-3040	1063	56	that	that	PRON
cblr-3040	1063	57	generally	generally	ADV
cblr-3040	1063	58	accepted	accept	VERB
cblr-3040	1063	59	accounting	accounting	NOUN
cblr-3040	1063	60	practices	practice	NOUN
cblr-3040	1063	61	will	will	AUX
cblr-3040	1063	62	"	"	PUNCT
cblr-3040	1063	63	in	in	ADP
cblr-3040	1063	64	most	most	ADJ
cblr-3040	1063	65	cases	case	NOUN
cblr-3040	1063	66	...	...	PUNCT
cblr-3040	1063	67	pass	pass	VERB
cblr-3040	1063	68	muster	muster	NOUN
cblr-3040	1063	69	for	for	ADP
cblr-3040	1063	70	tax	tax	NOUN
cblr-3040	1063	71	purposes	purpose	NOUN
cblr-3040	1063	72	,	,	PUNCT
cblr-3040	1063	73	"	"	PUNCT
cblr-3040	1063	74	so	so	SCONJ
cblr-3040	1063	75	that	that	SCONJ
cblr-3040	1063	76	,	,	PUNCT
cblr-3040	1063	77	"	"	PUNCT
cblr-3040	1063	78	if	if	SCONJ
cblr-3040	1063	79	the	the	DET
cblr-3040	1063	80	commissioner	commissioner	NOUN
cblr-3040	1063	81	,	,	PUNCT
cblr-3040	1063	82	in	in	ADP
cblr-3040	1063	83	the	the	DET
cblr-3040	1063	84	exercise	exercise	NOUN
cblr-3040	1063	85	of	of	ADP
cblr-3040	1063	86	his	his	PRON
cblr-3040	1063	87	discretion	discretion	NOUN
cblr-3040	1063	88	,	,	PUNCT
cblr-3040	1063	89	determines	determine	VERB
cblr-3040	1063	90	that	that	SCONJ
cblr-3040	1063	91	they	they	PRON
cblr-3040	1063	92	do	do	VERB
cblr-3040	1063	93	not	not	PART
cblr-3040	1063	94	,	,	PUNCT
cblr-3040	1063	95	he	he	PRON
cblr-3040	1063	96	may	may	AUX
cblr-3040	1063	97	prescribe	prescribe	VERB
cblr-3040	1063	98	a	a	DET
cblr-3040	1063	99	different	different	ADJ
cblr-3040	1063	100	practice	practice	NOUN
cblr-3040	1063	101	without	without	ADP
cblr-3040	1063	102	having	have	VERB
cblr-3040	1063	103	to	to	PART
cblr-3040	1063	104	rebut	rebut	VERB
cblr-3040	1063	105	any	any	DET
cblr-3040	1063	106	presumption	presumption	NOUN
cblr-3040	1063	107	running	run	VERB
cblr-3040	1063	108	against	against	ADP
cblr-3040	1063	109	the	the	DET
cblr-3040	1063	110	treasury	treasury	NOUN
cblr-3040	1063	111	.	.	PUNCT
cblr-3040	1063	112	"	"	PUNCT
cblr-3040	1064	1	i	i	PRON
cblr-3040	1064	2	d.	d.	VERB
cblr-3040	1064	3	at	at	ADP
cblr-3040	1064	4	539	539	NUM
cblr-3040	1064	5	-	-	SYM
cblr-3040	1064	6	40	40	NUM
cblr-3040	1064	7	(	(	PUNCT
cblr-3040	1064	8	citing	cite	VERB
cblr-3040	1064	9	treas	treas	PROPN
cblr-3040	1064	10	.	.	PUNCT
cblr-3040	1065	1	reg	reg	PROPN
cblr-3040	1065	2	.	.	PUNCT
cblr-3040	1066	1	§	§	PROPN
cblr-3040	1066	2	1.446	1.446	NUM
cblr-3040	1066	3	-	-	SYM
cblr-3040	1066	4	1(a)(2	1(a)(2	NUM
cblr-3040	1066	5	)	)	PUNCT
cblr-3040	1066	6	)	)	PUNCT
cblr-3040	1066	7	.	.	PUNCT
cblr-3040	1067	1	nonetheless	nonetheless	ADV
cblr-3040	1067	2	,	,	PUNCT
cblr-3040	1067	3	the	the	DET
cblr-3040	1067	4	scope	scope	NOUN
cblr-3040	1067	5	of	of	ADP
cblr-3040	1067	6	the	the	DET
cblr-3040	1067	7	commissioner	commissioner	NOUN
cblr-3040	1067	8	's	's	PART
cblr-3040	1067	9	"	"	PUNCT
cblr-3040	1067	10	clear	clear	ADJ
cblr-3040	1067	11	reflection	reflection	NOUN
cblr-3040	1067	12	"	"	PUNCT
cblr-3040	1067	13	authority	authority	NOUN
cblr-3040	1067	14	under	under	ADP
cblr-3040	1067	15	i.r.c	i.r.c	NOUN
cblr-3040	1067	16	.	.	PUNCT
cblr-3040	1068	1	§	§	PROPN
cblr-3040	1068	2	446	446	NUM
cblr-3040	1068	3	has	have	AUX
cblr-3040	1068	4	continued	continue	VERB
cblr-3040	1068	5	to	to	PART
cblr-3040	1068	6	be	be	AUX
cblr-3040	1068	7	a	a	DET
cblr-3040	1068	8	controversial	controversial	ADJ
cblr-3040	1068	9	area	area	NOUN
cblr-3040	1068	10	in	in	ADP
cblr-3040	1068	11	the	the	DET
cblr-3040	1068	12	federal	federal	ADJ
cblr-3040	1068	13	income	income	NOUN
cblr-3040	1068	14	tax	tax	NOUN
cblr-3040	1068	15	law	law	NOUN
cblr-3040	1068	16	.	.	PUNCT
cblr-3040	1069	1	for	for	ADP
cblr-3040	1069	2	a	a	DET
cblr-3040	1069	3	thoughtful	thoughtful	ADJ
cblr-3040	1069	4	analysis	analysis	NOUN
cblr-3040	1069	5	of	of	ADP
cblr-3040	1069	6	standards	standard	NOUN
cblr-3040	1069	7	for	for	ADP
cblr-3040	1069	8	review	review	NOUN
cblr-3040	1069	9	of	of	ADP
cblr-3040	1069	10	the	the	DET
cblr-3040	1069	11	commissioner	commissioner	NOUN
cblr-3040	1069	12	's	's	PART
cblr-3040	1069	13	discretion	discretion	NOUN
cblr-3040	1069	14	in	in	ADP
cblr-3040	1069	15	"	"	PUNCT
cblr-3040	1069	16	clear	clear	ADJ
cblr-3040	1069	17	reflection	reflection	NOUN
cblr-3040	1069	18	of	of	ADP
cblr-3040	1069	19	income	income	NOUN
cblr-3040	1069	20	"	"	PUNCT
cblr-3040	1069	21	cases	case	NOUN
cblr-3040	1069	22	in	in	ADP
cblr-3040	1069	23	the	the	DET
cblr-3040	1069	24	context	context	NOUN
cblr-3040	1069	25	of	of	ADP
cblr-3040	1069	26	"	"	PUNCT
cblr-3040	1069	27	rule	rule	NOUN
cblr-3040	1069	28	of	of	ADP
cblr-3040	1069	29	law	law	NOUN
cblr-3040	1069	30	"	"	PUNCT
cblr-3040	1069	31	analysis	analysis	NOUN
cblr-3040	1069	32	,	,	PUNCT
cblr-3040	1069	33	see	see	VERB
cblr-3040	1069	34	edward	edward	PROPN
cblr-3040	1069	35	a.	a.	PROPN
cblr-3040	1069	36	morse	morse	PROPN
cblr-3040	1069	37	,	,	PUNCT
cblr-3040	1069	38	reflections	reflection	NOUN
cblr-3040	1069	39	on	on	ADP
cblr-3040	1069	40	the	the	DET
cblr-3040	1069	41	rule	rule	NOUN
cblr-3040	1069	42	of	of	ADP
cblr-3040	1069	43	law	law	NOUN
cblr-3040	1069	44	and	and	CCONJ
cblr-3040	1069	45	"	"	PUNCT
cblr-3040	1069	46	clear	clear	ADJ
cblr-3040	1069	47	reflection	reflection	NOUN
cblr-3040	1069	48	of	of	ADP
cblr-3040	1069	49	income	income	NOUN
cblr-3040	1069	50	"	"	PUNCT
cblr-3040	1069	51	:	:	PUNCT
cblr-3040	1069	52	what	what	PRON
cblr-3040	1069	53	constitutes	constitute	VERB
cblr-3040	1069	54	discretion	discretion	NOUN
cblr-3040	1069	55	?	?	PUNCT
cblr-3040	1069	56	,	,	PUNCT
cblr-3040	1069	57	8	8	NUM
cblr-3040	1069	58	cornell	cornell	PROPN
cblr-3040	1069	59	l.j	l.j	PROPN
cblr-3040	1069	60	.	.	PROPN
cblr-3040	1069	61	&	&	CCONJ
cblr-3040	1069	62	pub	pub	NOUN
cblr-3040	1069	63	.	.	PUNCT
cblr-3040	1070	1	pol'y	pol'y	NOUN
cblr-3040	1070	2	445	445	NUM
cblr-3040	1070	3	(	(	PUNCT
cblr-3040	1070	4	1999	1999	NUM
cblr-3040	1070	5	)	)	PUNCT
cblr-3040	1070	6	;	;	PUNCT
cblr-3040	1070	7	root	root	NOUN
cblr-3040	1070	8	,	,	PUNCT
cblr-3040	1070	9	supra	supra	PROPN
cblr-3040	1070	10	note	note	NOUN
cblr-3040	1070	11	180	180	NUM
cblr-3040	1070	12	.	.	PUNCT
cblr-3040	1071	1	[	[	X
cblr-3040	1071	2	vol	vol	NOUN
cblr-3040	1071	3	.	.	PUNCT
cblr-3040	1071	4	2003	2003	NUM
cblr-3040	1071	5	no	no	NOUN
cblr-3040	1071	6	.	.	PUNCT
cblr-3040	1072	1	1:35	1:35	NUM
cblr-3040	1072	2	]	]	PUNCT
cblr-3040	1072	3	stopping	stop	VERB
cblr-3040	1072	4	enron	enron	PROPN
cblr-3040	1072	5	end	end	NOUN
cblr-3040	1072	6	-	-	PUNCT
cblr-3040	1072	7	runs	run	NOUN
cblr-3040	1072	8	and	and	CCONJ
cblr-3040	1072	9	other	other	ADJ
cblr-3040	1072	10	trick	trick	NOUN
cblr-3040	1072	11	plays	play	VERB
cblr-3040	1072	12	115	115	NUM
cblr-3040	1072	13	direction	direction	NOUN
cblr-3040	1072	14	of	of	ADP
cblr-3040	1072	15	understatement	understatement	NOUN
cblr-3040	1072	16	rather	rather	ADV
cblr-3040	1072	17	than	than	ADP
cblr-3040	1072	18	overstatement	overstatement	NOUN
cblr-3040	1072	19	of	of	ADP
cblr-3040	1072	20	net	net	ADJ
cblr-3040	1072	21	income	income	NOUN
cblr-3040	1072	22	and	and	CCONJ
cblr-3040	1072	23	net	net	ADJ
cblr-3040	1072	24	assets	asset	NOUN
cblr-3040	1072	25	.	.	PUNCT
cblr-3040	1072	26	'	'	PUNCT
cblr-3040	1073	1	in	in	ADP
cblr-3040	1073	2	view	view	NOUN
cblr-3040	1073	3	of	of	ADP
cblr-3040	1073	4	the	the	DET
cblr-3040	1073	5	treasury	treasury	NOUN
cblr-3040	1073	6	's	's	PART
cblr-3040	1073	7	markedly	markedly	ADV
cblr-3040	1073	8	different	different	ADJ
cblr-3040	1073	9	goals	goal	NOUN
cblr-3040	1073	10	and	and	CCONJ
cblr-3040	1073	11	responsibilities	responsibility	NOUN
cblr-3040	1073	12	,	,	PUNCT
cblr-3040	1073	13	understatement	understatement	NOUN
cblr-3040	1073	14	of	of	ADP
cblr-3040	1073	15	income	income	NOUN
cblr-3040	1073	16	is	be	AUX
cblr-3040	1073	17	not	not	PART
cblr-3040	1073	18	destined	destine	VERB
cblr-3040	1073	19	to	to	PART
cblr-3040	1073	20	be	be	AUX
cblr-3040	1073	21	its	its	PRON
cblr-3040	1073	22	guiding	guide	VERB
cblr-3040	1073	23	light	light	NOUN
cblr-3040	1073	24	.	.	PUNCT
cblr-3040	1074	1	given	give	VERB
cblr-3040	1074	2	this	this	DET
cblr-3040	1074	3	diversity	diversity	NOUN
cblr-3040	1074	4	,	,	PUNCT
cblr-3040	1074	5	even	even	ADV
cblr-3040	1074	6	contrariety	contrariety	NOUN
cblr-3040	1074	7	,	,	PUNCT
cblr-3040	1074	8	of	of	ADP
cblr-3040	1074	9	objectives	objective	NOUN
cblr-3040	1074	10	,	,	PUNCT
cblr-3040	1074	11	any	any	DET
cblr-3040	1074	12	presumptive	presumptive	ADJ
cblr-3040	1074	13	equivalency	equivalency	NOUN
cblr-3040	1074	14	between	between	ADP
cblr-3040	1074	15	tax	tax	NOUN
cblr-3040	1074	16	and	and	CCONJ
cblr-3040	1074	17	financial	financial	ADJ
cblr-3040	1074	18	accounting	accounting	NOUN
cblr-3040	1074	19	would	would	AUX
cblr-3040	1074	20	be	be	AUX
cblr-3040	1074	21	unacceptable	unacceptable	ADJ
cblr-3040	1074	22	.	.	PUNCT
cblr-3040	1075	1	89	89	NUM
cblr-3040	1076	1	in	in	ADP
cblr-3040	1076	2	addition	addition	NOUN
cblr-3040	1076	3	to	to	ADP
cblr-3040	1076	4	emphasizing	emphasize	VERB
cblr-3040	1076	5	its	its	PRON
cblr-3040	1076	6	perception	perception	NOUN
cblr-3040	1076	7	of	of	ADP
cblr-3040	1076	8	the	the	DET
cblr-3040	1076	9	differing	differ	VERB
cblr-3040	1076	10	"	"	PUNCT
cblr-3040	1076	11	objectives	objective	NOUN
cblr-3040	1076	12	"	"	PUNCT
cblr-3040	1076	13	of	of	ADP
cblr-3040	1076	14	tax	tax	NOUN
cblr-3040	1076	15	and	and	CCONJ
cblr-3040	1076	16	book	book	NOUN
cblr-3040	1076	17	accounting	accounting	NOUN
cblr-3040	1076	18	,	,	PUNCT
cblr-3040	1076	19	the	the	DET
cblr-3040	1076	20	court	court	NOUN
cblr-3040	1076	21	pointed	point	VERB
cblr-3040	1076	22	to	to	ADP
cblr-3040	1076	23	accounting	account	VERB
cblr-3040	1076	24	"	"	PUNCT
cblr-3040	1076	25	treatments	treatment	NOUN
cblr-3040	1076	26	"	"	PUNCT
cblr-3040	1076	27	reflecting	reflect	VERB
cblr-3040	1076	28	such	such	ADJ
cblr-3040	1076	29	differing	differ	VERB
cblr-3040	1076	30	objectives	objective	NOUN
cblr-3040	1076	31	.	.	PUNCT
cblr-3040	1077	1	focusing	focus	VERB
cblr-3040	1077	2	on	on	ADP
cblr-3040	1077	3	characteristics	characteristic	NOUN
cblr-3040	1077	4	commonly	commonly	ADV
cblr-3040	1077	5	cited	cite	VERB
cblr-3040	1077	6	in	in	ADP
cblr-3040	1077	7	accounting	accounting	NOUN
cblr-3040	1077	8	literature	literature	NOUN
cblr-3040	1077	9	explaining	explain	VERB
cblr-3040	1077	10	problems	problem	NOUN
cblr-3040	1077	11	with	with	ADP
cblr-3040	1077	12	book	book	NOUN
cblr-3040	1077	13	-	-	PUNCT
cblr-3040	1077	14	tax	tax	NOUN
cblr-3040	1077	15	conformity	conformity	NOUN
cblr-3040	1077	16	proposals	proposal	NOUN
cblr-3040	1077	17	,	,	PUNCT
cblr-3040	1077	18	the	the	DET
cblr-3040	1077	19	court	court	NOUN
cblr-3040	1077	20	observed	observe	VERB
cblr-3040	1077	21	:	:	PUNCT
cblr-3040	1077	22	where	where	SCONJ
cblr-3040	1077	23	the	the	DET
cblr-3040	1077	24	tax	tax	NOUN
cblr-3040	1077	25	law	law	NOUN
cblr-3040	1077	26	requires	require	VERB
cblr-3040	1077	27	that	that	SCONJ
cblr-3040	1077	28	a	a	DET
cblr-3040	1077	29	deduction	deduction	NOUN
cblr-3040	1077	30	be	be	AUX
cblr-3040	1077	31	deferred	defer	VERB
cblr-3040	1077	32	until	until	SCONJ
cblr-3040	1077	33	"	"	PUNCT
cblr-3040	1077	34	all	all	DET
cblr-3040	1077	35	events	event	NOUN
cblr-3040	1077	36	"	"	PUNCT
cblr-3040	1077	37	have	have	AUX
cblr-3040	1077	38	occurred	occur	VERB
cblr-3040	1077	39	that	that	PRON
cblr-3040	1077	40	will	will	AUX
cblr-3040	1077	41	make	make	VERB
cblr-3040	1077	42	it	it	PRON
cblr-3040	1077	43	fixed	fix	VERB
cblr-3040	1077	44	and	and	CCONJ
cblr-3040	1077	45	certain	certain	ADJ
cblr-3040	1077	46	,	,	PUNCT
cblr-3040	1077	47	accounting	accounting	NOUN
cblr-3040	1077	48	principles	principle	NOUN
cblr-3040	1077	49	typically	typically	ADV
cblr-3040	1077	50	require	require	VERB
cblr-3040	1077	51	that	that	SCONJ
cblr-3040	1077	52	a	a	DET
cblr-3040	1077	53	liability	liability	NOUN
cblr-3040	1077	54	be	be	AUX
cblr-3040	1077	55	accrued	accrue	VERB
cblr-3040	1077	56	as	as	ADV
cblr-3040	1077	57	soon	soon	ADV
cblr-3040	1077	58	as	as	SCONJ
cblr-3040	1077	59	it	it	PRON
cblr-3040	1077	60	can	can	AUX
cblr-3040	1077	61	reasonably	reasonably	ADV
cblr-3040	1077	62	be	be	AUX
cblr-3040	1077	63	estimated	estimate	VERB
cblr-3040	1077	64	.	.	PUNCT
cblr-3040	1078	1	conversely	conversely	ADV
cblr-3040	1078	2	,	,	PUNCT
cblr-3040	1078	3	where	where	SCONJ
cblr-3040	1078	4	the	the	DET
cblr-3040	1078	5	tax	tax	NOUN
cblr-3040	1078	6	law	law	NOUN
cblr-3040	1078	7	requires	require	VERB
cblr-3040	1078	8	that	that	SCONJ
cblr-3040	1078	9	income	income	NOUN
cblr-3040	1078	10	be	be	AUX
cblr-3040	1078	11	recognized	recognize	VERB
cblr-3040	1078	12	currently	currently	ADV
cblr-3040	1078	13	under	under	ADP
cblr-3040	1078	14	"	"	PUNCT
cblr-3040	1078	15	claim	claim	NOUN
cblr-3040	1078	16	of	of	ADP
cblr-3040	1078	17	right	right	NOUN
cblr-3040	1078	18	,	,	PUNCT
cblr-3040	1078	19	"	"	PUNCT
cblr-3040	1078	20	"	"	PUNCT
cblr-3040	1078	21	ability	ability	NOUN
cblr-3040	1078	22	to	to	PART
cblr-3040	1078	23	pay	pay	VERB
cblr-3040	1078	24	,	,	PUNCT
cblr-3040	1078	25	"	"	PUNCT
cblr-3040	1078	26	and	and	CCONJ
cblr-3040	1078	27	"	"	PUNCT
cblr-3040	1078	28	control	control	NOUN
cblr-3040	1078	29	"	"	PUNCT
cblr-3040	1078	30	rationales	rationale	NOUN
cblr-3040	1078	31	,	,	PUNCT
cblr-3040	1078	32	accounting	accounting	NOUN
cblr-3040	1078	33	principles	principle	NOUN
cblr-3040	1078	34	may	may	AUX
cblr-3040	1078	35	defer	defer	VERB
cblr-3040	1078	36	accrual	accrual	ADJ
cblr-3040	1078	37	until	until	ADP
cblr-3040	1078	38	a	a	DET
cblr-3040	1078	39	later	later	ADJ
cblr-3040	1078	40	year	year	NOUN
cblr-3040	1078	41	so	so	SCONJ
cblr-3040	1078	42	that	that	SCONJ
cblr-3040	1078	43	revenues	revenue	NOUN
cblr-3040	1078	44	and	and	CCONJ
cblr-3040	1078	45	expenses	expense	NOUN
cblr-3040	1078	46	may	may	AUX
cblr-3040	1078	47	be	be	AUX
cblr-3040	1078	48	better	well	ADV
cblr-3040	1078	49	matched	match	VERB
cblr-3040	1078	50	.	.	PUNCT
cblr-3040	1079	1	financial	financial	ADJ
cblr-3040	1079	2	accounting	accounting	NOUN
cblr-3040	1079	3	,	,	PUNCT
cblr-3040	1079	4	in	in	ADP
cblr-3040	1079	5	short	short	ADJ
cblr-3040	1079	6	,	,	PUNCT
cblr-3040	1079	7	is	be	AUX
cblr-3040	1079	8	hospitable	hospitable	ADJ
cblr-3040	1079	9	to	to	ADP
cblr-3040	1079	10	estimates	estimate	NOUN
cblr-3040	1079	11	,	,	PUNCT
cblr-3040	1079	12	probabilities	probability	NOUN
cblr-3040	1079	13	,	,	PUNCT
cblr-3040	1079	14	and	and	CCONJ
cblr-3040	1079	15	reasonable	reasonable	ADJ
cblr-3040	1079	16	certainties	certainty	NOUN
cblr-3040	1079	17	;	;	PUNCT
cblr-3040	1079	18	the	the	DET
cblr-3040	1079	19	tax	tax	NOUN
cblr-3040	1079	20	law	law	NOUN
cblr-3040	1079	21	,	,	PUNCT
cblr-3040	1079	22	with	with	ADP
cblr-3040	1079	23	its	its	PRON
cblr-3040	1079	24	mandate	mandate	NOUN
cblr-3040	1079	25	to	to	PART
cblr-3040	1079	26	preserve	preserve	VERB
cblr-3040	1079	27	the	the	DET
cblr-3040	1079	28	revenue	revenue	NOUN
cblr-3040	1079	29	,	,	PUNCT
cblr-3040	1079	30	can	can	AUX
cblr-3040	1079	31	give	give	VERB
cblr-3040	1079	32	no	no	DET
cblr-3040	1079	33	quarter	quarter	NOUN
cblr-3040	1079	34	to	to	ADP
cblr-3040	1079	35	uncertainty	uncertainty	NOUN
cblr-3040	1079	36	.	.	PUNCT
cblr-3040	1080	1	this	this	PRON
cblr-3040	1080	2	is	be	AUX
cblr-3040	1080	3	as	as	SCONJ
cblr-3040	1080	4	it	it	PRON
cblr-3040	1080	5	should	should	AUX
cblr-3040	1080	6	be	be	AUX
cblr-3040	1080	7	.	.	PUNCT
cblr-3040	1081	1	reasonable	reasonable	ADJ
cblr-3040	1081	2	estimates	estimate	NOUN
cblr-3040	1081	3	may	may	AUX
cblr-3040	1081	4	be	be	AUX
cblr-3040	1081	5	useful	useful	ADJ
cblr-3040	1081	6	,	,	PUNCT
cblr-3040	1081	7	even	even	ADV
cblr-3040	1081	8	essential	essential	ADJ
cblr-3040	1081	9	,	,	PUNCT
cblr-3040	1081	10	in	in	ADP
cblr-3040	1081	11	giving	give	VERB
cblr-3040	1081	12	shareholders	shareholder	NOUN
cblr-3040	1081	13	and	and	CCONJ
cblr-3040	1081	14	creditors	creditor	NOUN
cblr-3040	1081	15	an	an	DET
cblr-3040	1081	16	accurate	accurate	ADJ
cblr-3040	1081	17	picture	picture	NOUN
cblr-3040	1081	18	of	of	ADP
cblr-3040	1081	19	a	a	DET
cblr-3040	1081	20	firm	firm	NOUN
cblr-3040	1081	21	's	's	PART
cblr-3040	1081	22	overall	overall	ADJ
cblr-3040	1081	23	financial	financial	ADJ
cblr-3040	1081	24	health	health	NOUN
cblr-3040	1081	25	;	;	PUNCT
cblr-3040	1081	26	but	but	CCONJ
cblr-3040	1081	27	the	the	DET
cblr-3040	1081	28	accountant	accountant	NOUN
cblr-3040	1081	29	's	's	PART
cblr-3040	1081	30	conservatism	conservatism	NOUN
cblr-3040	1081	31	can	can	AUX
cblr-3040	1081	32	not	not	PART
cblr-3040	1081	33	bind	bind	VERB
cblr-3040	1081	34	the	the	DET
cblr-3040	1081	35	commissioner	commissioner	NOUN
cblr-3040	1081	36	in	in	ADP
cblr-3040	1081	37	his	his	PRON
cblr-3040	1081	38	efforts	effort	NOUN
cblr-3040	1081	39	to	to	PART
cblr-3040	1081	40	collect	collect	VERB
cblr-3040	1081	41	taxes	taxis	NOUN
cblr-3040	1081	42	.	.	PUNCT
cblr-3040	1082	1	"9	"9	NOUN
cblr-3040	1082	2	°	°	NOUN
cblr-3040	1082	3	...	...	PUNCT
cblr-3040	1082	4	finally	finally	ADV
cblr-3040	1082	5	,	,	PUNCT
cblr-3040	1082	6	a	a	DET
cblr-3040	1082	7	presumptive	presumptive	ADJ
cblr-3040	1082	8	equivalency	equivalency	NOUN
cblr-3040	1082	9	between	between	ADP
cblr-3040	1082	10	tax	tax	NOUN
cblr-3040	1082	11	and	and	CCONJ
cblr-3040	1082	12	financial	financial	ADJ
cblr-3040	1082	13	accounting	accounting	NOUN
cblr-3040	1082	14	would	would	AUX
cblr-3040	1082	15	create	create	VERB
cblr-3040	1082	16	insurmountable	insurmountable	ADJ
cblr-3040	1082	17	difficulties	difficulty	NOUN
cblr-3040	1082	18	of	of	ADP
cblr-3040	1082	19	tax	tax	NOUN
cblr-3040	1082	20	administration	administration	NOUN
cblr-3040	1082	21	.	.	PUNCT
cblr-3040	1083	1	accountants	accountant	NOUN
cblr-3040	1083	2	have	have	AUX
cblr-3040	1083	3	long	long	ADV
cblr-3040	1083	4	recognized	recognize	VERB
cblr-3040	1083	5	that	that	SCONJ
cblr-3040	1083	6	"	"	PUNCT
cblr-3040	1083	7	generally	generally	ADV
cblr-3040	1083	8	accepted	accept	VERB
cblr-3040	1083	9	accounting	account	VERB
cblr-3040	1083	10	189	189	NUM
cblr-3040	1083	11	thor	thor	PROPN
cblr-3040	1083	12	power	power	NOUN
cblr-3040	1083	13	,	,	PUNCT
cblr-3040	1083	14	439	439	NUM
cblr-3040	1083	15	u.s	u.s	PROPN
cblr-3040	1083	16	.	.	PROPN
cblr-3040	1083	17	at	at	ADP
cblr-3040	1083	18	542	542	NUM
cblr-3040	1083	19	-	-	SYM
cblr-3040	1083	20	43	43	NUM
cblr-3040	1083	21	(	(	PUNCT
cblr-3040	1083	22	alteration	alteration	NOUN
cblr-3040	1083	23	in	in	ADP
cblr-3040	1083	24	original	original	ADJ
cblr-3040	1083	25	)	)	PUNCT
cblr-3040	1083	26	(	(	PUNCT
cblr-3040	1083	27	citations	citation	NOUN
cblr-3040	1083	28	omitted	omit	VERB
cblr-3040	1083	29	)	)	PUNCT
cblr-3040	1083	30	.	.	PUNCT
cblr-3040	1084	1	'	'	PUNCT
cblr-3040	1085	1	90	90	NUM
cblr-3040	1085	2	i	i	PRON
cblr-3040	1085	3	d.	d.	NOUN
cblr-3040	1085	4	at	at	ADP
cblr-3040	1085	5	543	543	NUM
cblr-3040	1085	6	(	(	PUNCT
cblr-3040	1085	7	citations	citation	NOUN
cblr-3040	1085	8	omitted	omit	VERB
cblr-3040	1085	9	)	)	PUNCT
cblr-3040	1085	10	.	.	PUNCT
cblr-3040	1086	1	columbia	columbia	PROPN
cblr-3040	1086	2	business	business	PROPN
cblr-3040	1086	3	la	la	PROPN
cblr-3040	1086	4	w	w	PROPN
cblr-3040	1086	5	review	review	NOUN
cblr-3040	1086	6	principles	principle	NOUN
cblr-3040	1086	7	"	"	PUNCT
cblr-3040	1086	8	are	be	AUX
cblr-3040	1086	9	far	far	ADV
cblr-3040	1086	10	from	from	ADP
cblr-3040	1086	11	being	be	AUX
cblr-3040	1086	12	a	a	DET
cblr-3040	1086	13	canonical	canonical	ADJ
cblr-3040	1086	14	set	set	NOUN
cblr-3040	1086	15	of	of	ADP
cblr-3040	1086	16	rules	rule	NOUN
cblr-3040	1086	17	that	that	PRON
cblr-3040	1086	18	will	will	AUX
cblr-3040	1086	19	ensure	ensure	VERB
cblr-3040	1086	20	identical	identical	ADJ
cblr-3040	1086	21	accounting	accounting	NOUN
cblr-3040	1086	22	treatment	treatment	NOUN
cblr-3040	1086	23	of	of	ADP
cblr-3040	1086	24	identical	identical	ADJ
cblr-3040	1086	25	transactions	transaction	NOUN
cblr-3040	1086	26	.	.	PUNCT
cblr-3040	1087	1	"	"	PUNCT
cblr-3040	1087	2	generally	generally	ADV
cblr-3040	1087	3	accepted	accept	VERB
cblr-3040	1087	4	accounting	accounting	NOUN
cblr-3040	1087	5	principles	principle	NOUN
cblr-3040	1087	6	,	,	PUNCT
cblr-3040	1087	7	"	"	PUNCT
cblr-3040	1087	8	rather	rather	ADV
cblr-3040	1087	9	,	,	PUNCT
cblr-3040	1087	10	tolerate	tolerate	VERB
cblr-3040	1087	11	a	a	DET
cblr-3040	1087	12	range	range	NOUN
cblr-3040	1087	13	of	of	ADP
cblr-3040	1087	14	"	"	PUNCT
cblr-3040	1087	15	reasonable	reasonable	ADJ
cblr-3040	1087	16	"	"	PUNCT
cblr-3040	1087	17	treatments	treatment	NOUN
cblr-3040	1087	18	leaving	leave	VERB
cblr-3040	1087	19	the	the	DET
cblr-3040	1087	20	choice	choice	NOUN
cblr-3040	1087	21	among	among	ADP
cblr-3040	1087	22	alternatives	alternative	NOUN
cblr-3040	1087	23	to	to	ADP
cblr-3040	1087	24	management	management	NOUN
cblr-3040	1087	25	.	.	PUNCT
cblr-3040	1087	26	.	.	PUNCT
cblr-3040	1088	1	.	.	PUNCT
cblr-3040	1089	1	.variances	.variances	NUM
cblr-3040	1089	2	of	of	ADP
cblr-3040	1089	3	this	this	DET
cblr-3040	1089	4	sort	sort	NOUN
cblr-3040	1089	5	may	may	AUX
cblr-3040	1089	6	be	be	AUX
cblr-3040	1089	7	tolerable	tolerable	ADJ
cblr-3040	1089	8	in	in	ADP
cblr-3040	1089	9	financial	financial	ADJ
cblr-3040	1089	10	reporting	reporting	NOUN
cblr-3040	1089	11	,	,	PUNCT
cblr-3040	1089	12	but	but	CCONJ
cblr-3040	1089	13	they	they	PRON
cblr-3040	1089	14	are	be	AUX
cblr-3040	1089	15	questionable	questionable	ADJ
cblr-3040	1089	16	in	in	ADP
cblr-3040	1089	17	a	a	DET
cblr-3040	1089	18	tax	tax	NOUN
cblr-3040	1089	19	system	system	NOUN
cblr-3040	1089	20	designed	design	VERB
cblr-3040	1089	21	to	to	PART
cblr-3040	1089	22	ensure	ensure	VERB
cblr-3040	1089	23	as	as	ADV
cblr-3040	1089	24	far	far	ADV
cblr-3040	1089	25	as	as	ADP
cblr-3040	1089	26	possible	possible	ADJ
cblr-3040	1089	27	that	that	SCONJ
cblr-3040	1089	28	similarly	similarly	ADV
cblr-3040	1089	29	situated	situate	VERB
cblr-3040	1089	30	taxpayers	taxpayer	NOUN
cblr-3040	1089	31	pay	pay	VERB
cblr-3040	1089	32	the	the	DET
cblr-3040	1089	33	same	same	ADJ
cblr-3040	1089	34	tax	tax	NOUN
cblr-3040	1089	35	.	.	PUNCT
cblr-3040	1089	36	'	'	PUNCT
cblr-3040	1090	1	the	the	DET
cblr-3040	1090	2	supreme	supreme	PROPN
cblr-3040	1090	3	court	court	PROPN
cblr-3040	1090	4	certainly	certainly	ADV
cblr-3040	1090	5	had	have	VERB
cblr-3040	1090	6	ample	ample	ADJ
cblr-3040	1090	7	reason	reason	NOUN
cblr-3040	1090	8	to	to	PART
cblr-3040	1090	9	assign	assign	VERB
cblr-3040	1090	10	significant	significant	ADJ
cblr-3040	1090	11	weight	weight	NOUN
cblr-3040	1090	12	in	in	ADP
cblr-3040	1090	13	its	its	PRON
cblr-3040	1090	14	analysis	analysis	NOUN
cblr-3040	1090	15	to	to	ADP
cblr-3040	1090	16	the	the	DET
cblr-3040	1090	17	tension	tension	NOUN
cblr-3040	1090	18	between	between	ADP
cblr-3040	1090	19	the	the	DET
cblr-3040	1090	20	treasury	treasury	NOUN
cblr-3040	1090	21	's	's	PART
cblr-3040	1090	22	desire	desire	NOUN
cblr-3040	1090	23	for	for	ADP
cblr-3040	1090	24	certainty	certainty	NOUN
cblr-3040	1090	25	and	and	CCONJ
cblr-3040	1090	26	maximization	maximization	NOUN
cblr-3040	1090	27	of	of	ADP
cblr-3040	1090	28	"	"	PUNCT
cblr-3040	1090	29	the	the	DET
cblr-3040	1090	30	fisc	fisc	NOUN
cblr-3040	1090	31	"	"	PUNCT
cblr-3040	1090	32	and	and	CCONJ
cblr-3040	1090	33	the	the	DET
cblr-3040	1090	34	conservatism	conservatism	NOUN
cblr-3040	1090	35	and	and	CCONJ
cblr-3040	1090	36	relative	relative	ADJ
cblr-3040	1090	37	uncertainty	uncertainty	NOUN
cblr-3040	1090	38	of	of	ADP
cblr-3040	1090	39	financial	financial	ADJ
cblr-3040	1090	40	accounting	accounting	NOUN
cblr-3040	1090	41	,	,	PUNCT
cblr-3040	1090	42	at	at	ADP
cblr-3040	1090	43	least	least	ADJ
cblr-3040	1090	44	in	in	ADP
cblr-3040	1090	45	the	the	DET
cblr-3040	1090	46	era	era	NOUN
cblr-3040	1090	47	in	in	ADP
cblr-3040	1090	48	which	which	PRON
cblr-3040	1090	49	thor	thor	NOUN
cblr-3040	1090	50	power	power	NOUN
cblr-3040	1090	51	arose.192	arose.192	NOUN
cblr-3040	1090	52	this	this	DET
cblr-3040	1090	53	tension	tension	NOUN
cblr-3040	1090	54	is	be	AUX
cblr-3040	1090	55	perhaps	perhaps	ADV
cblr-3040	1090	56	best	well	ADV
cblr-3040	1090	57	illustrated	illustrate	VERB
cblr-3040	1090	58	by	by	ADP
cblr-3040	1090	59	the	the	DET
cblr-3040	1090	60	brief	brief	ADJ
cblr-3040	1090	61	history	history	NOUN
cblr-3040	1090	62	of	of	ADP
cblr-3040	1090	63	sections	section	NOUN
cblr-3040	1090	64	452	452	NUM
cblr-3040	1090	65	and	and	CCONJ
cblr-3040	1090	66	462	462	NUM
cblr-3040	1090	67	,	,	PUNCT
cblr-3040	1090	68	enacted	enact	VERB
cblr-3040	1090	69	as	as	ADP
cblr-3040	1090	70	part	part	NOUN
cblr-3040	1090	71	of	of	ADP
cblr-3040	1090	72	the	the	DET
cblr-3040	1090	73	i.r.c	i.r.c	NOUN
cblr-3040	1090	74	.	.	PUNCT
cblr-3040	1091	1	of	of	ADP
cblr-3040	1091	2	1954191	1954191	NUM
cblr-3040	1091	3	and	and	CCONJ
cblr-3040	1091	4	promptly	promptly	ADV
cblr-3040	1091	5	repealed	repeal	VERB
cblr-3040	1091	6	(	(	PUNCT
cblr-3040	1091	7	retroactively).194	retroactively).194	PROPN
cblr-3040	1091	8	legislative	legislative	ADJ
cblr-3040	1091	9	history	history	NOUN
cblr-3040	1091	10	of	of	ADP
cblr-3040	1091	11	the	the	DET
cblr-3040	1091	12	repealing	repealing	NOUN
cblr-3040	1091	13	legislation	legislation	NOUN
cblr-3040	1091	14	indicates	indicate	VERB
cblr-3040	1091	15	that	that	SCONJ
cblr-3040	1091	16	these	these	DET
cblr-3040	1091	17	two	two	NUM
cblr-3040	1091	18	sections	section	NOUN
cblr-3040	1091	19	were	be	AUX
cblr-3040	1091	20	enacted	enact	VERB
cblr-3040	1091	21	in	in	ADP
cblr-3040	1091	22	response	response	NOUN
cblr-3040	1091	23	to	to	ADP
cblr-3040	1091	24	a	a	DET
cblr-3040	1091	25	recommendation	recommendation	NOUN
cblr-3040	1091	26	made	make	VERB
cblr-3040	1091	27	by	by	ADP
cblr-3040	1091	28	president	president	PROPN
cblr-3040	1091	29	eisenhower	eisenhower	PROPN
cblr-3040	1091	30	during	during	ADP
cblr-3040	1091	31	his	his	PRON
cblr-3040	1091	32	1954	1954	NUM
cblr-3040	1091	33	budget	budget	NOUN
cblr-3040	1091	34	message	message	NOUN
cblr-3040	1091	35	that	that	PRON
cblr-3040	1091	36	,	,	PUNCT
cblr-3040	1091	37	i	i	PRON
cblr-3040	1091	38	d.	d.	VERB
cblr-3040	1091	39	at	at	ADP
cblr-3040	1091	40	544	544	NUM
cblr-3040	1091	41	(	(	PUNCT
cblr-3040	1091	42	citations	citation	NOUN
cblr-3040	1091	43	omitted	omit	VERB
cblr-3040	1091	44	)	)	PUNCT
cblr-3040	1091	45	.	.	PUNCT
cblr-3040	1092	1	192	192	NUM
cblr-3040	1092	2	see	see	VERB
cblr-3040	1092	3	howard	howard	PROPN
cblr-3040	1092	4	m.	m.	PROPN
cblr-3040	1092	5	weinman	weinman	PROPN
cblr-3040	1092	6	,	,	PUNCT
cblr-3040	1092	7	conformity	conformity	NOUN
cblr-3040	1092	8	of	of	ADP
cblr-3040	1092	9	tax	tax	NOUN
cblr-3040	1092	10	and	and	CCONJ
cblr-3040	1092	11	financial	financial	ADJ
cblr-3040	1092	12	accounting	accounting	NOUN
cblr-3040	1092	13	,	,	PUNCT
cblr-3040	1092	14	59	59	NUM
cblr-3040	1092	15	taxes	taxis	NOUN
cblr-3040	1092	16	419	419	NUM
cblr-3040	1092	17	,	,	PUNCT
cblr-3040	1092	18	431	431	NUM
cblr-3040	1092	19	(	(	PUNCT
cblr-3040	1092	20	1981	1981	NUM
cblr-3040	1092	21	)	)	PUNCT
cblr-3040	1092	22	(	(	PUNCT
cblr-3040	1092	23	in	in	ADP
cblr-3040	1092	24	which	which	PRON
cblr-3040	1092	25	,	,	PUNCT
cblr-3040	1092	26	writing	write	VERB
cblr-3040	1092	27	only	only	ADV
cblr-3040	1092	28	a	a	DET
cblr-3040	1092	29	few	few	ADJ
cblr-3040	1092	30	years	year	NOUN
cblr-3040	1092	31	after	after	ADP
cblr-3040	1092	32	the	the	DET
cblr-3040	1092	33	court	court	NOUN
cblr-3040	1092	34	's	's	PART
cblr-3040	1092	35	decision	decision	NOUN
cblr-3040	1092	36	in	in	ADP
cblr-3040	1092	37	thor	thor	PROPN
cblr-3040	1092	38	power	power	NOUN
cblr-3040	1092	39	,	,	PUNCT
cblr-3040	1092	40	and	and	CCONJ
cblr-3040	1092	41	generally	generally	ADV
cblr-3040	1092	42	embracing	embrace	VERB
cblr-3040	1092	43	the	the	DET
cblr-3040	1092	44	court	court	NOUN
cblr-3040	1092	45	's	's	PART
cblr-3040	1092	46	reasoning	reasoning	NOUN
cblr-3040	1092	47	concerning	concern	VERB
cblr-3040	1092	48	the	the	DET
cblr-3040	1092	49	differences	difference	NOUN
cblr-3040	1092	50	between	between	ADP
cblr-3040	1092	51	the	the	DET
cblr-3040	1092	52	two	two	NUM
cblr-3040	1092	53	systems	system	NOUN
cblr-3040	1092	54	of	of	ADP
cblr-3040	1092	55	accounting	accounting	NOUN
cblr-3040	1092	56	,	,	PUNCT
cblr-3040	1092	57	the	the	DET
cblr-3040	1092	58	author	author	NOUN
cblr-3040	1092	59	argued	argue	VERB
cblr-3040	1092	60	that	that	SCONJ
cblr-3040	1092	61	"	"	PUNCT
cblr-3040	1092	62	the	the	DET
cblr-3040	1092	63	mere	mere	ADJ
cblr-3040	1092	64	presence	presence	NOUN
cblr-3040	1092	65	of	of	ADP
cblr-3040	1092	66	a	a	DET
cblr-3040	1092	67	conformity	conformity	NOUN
cblr-3040	1092	68	doctrine	doctrine	NOUN
cblr-3040	1092	69	inhibits	inhibit	VERB
cblr-3040	1092	70	the	the	DET
cblr-3040	1092	71	development	development	NOUN
cblr-3040	1092	72	of	of	ADP
cblr-3040	1092	73	sound	sound	ADJ
cblr-3040	1092	74	accounting	accounting	NOUN
cblr-3040	1092	75	principles	principle	NOUN
cblr-3040	1092	76	to	to	PART
cblr-3040	1092	77	which	which	PRON
cblr-3040	1092	78	tax	tax	NOUN
cblr-3040	1092	79	accounting	accounting	NOUN
cblr-3040	1092	80	might	might	AUX
cblr-3040	1092	81	be	be	AUX
cblr-3040	1092	82	required	require	VERB
cblr-3040	1092	83	to	to	PART
cblr-3040	1092	84	conform	conform	VERB
cblr-3040	1092	85	"	"	PUNCT
cblr-3040	1092	86	)	)	PUNCT
cblr-3040	1092	87	.	.	PUNCT
cblr-3040	1093	1	193	193	NUM
cblr-3040	1093	2	see	see	VERB
cblr-3040	1093	3	i.r.c	i.r.c	NOUN
cblr-3040	1093	4	.	.	PUNCT
cblr-3040	1094	1	§	§	PROPN
cblr-3040	1094	2	§	§	PROPN
cblr-3040	1094	3	452	452	NUM
cblr-3040	1094	4	,	,	PUNCT
cblr-3040	1094	5	462	462	NUM
cblr-3040	1094	6	(	(	PUNCT
cblr-3040	1094	7	1954	1954	NUM
cblr-3040	1094	8	)	)	PUNCT
cblr-3040	1094	9	(	(	PUNCT
cblr-3040	1094	10	repealed	repeal	VERB
cblr-3040	1094	11	1955	1955	NUM
cblr-3040	1094	12	)	)	PUNCT
cblr-3040	1094	13	.	.	PUNCT
cblr-3040	1095	1	section	section	NOUN
cblr-3040	1095	2	452	452	NUM
cblr-3040	1095	3	generally	generally	ADV
cblr-3040	1095	4	provided	provide	VERB
cblr-3040	1095	5	for	for	ADP
cblr-3040	1095	6	elective	elective	ADJ
cblr-3040	1095	7	recognition	recognition	NOUN
cblr-3040	1095	8	of	of	ADP
cblr-3040	1095	9	prepaid	prepaid	ADJ
cblr-3040	1095	10	income	income	NOUN
cblr-3040	1095	11	over	over	ADP
cblr-3040	1095	12	a	a	DET
cblr-3040	1095	13	period	period	NOUN
cblr-3040	1095	14	not	not	PART
cblr-3040	1095	15	exceeding	exceed	VERB
cblr-3040	1095	16	six	six	NUM
cblr-3040	1095	17	years	year	NOUN
cblr-3040	1095	18	in	in	ADP
cblr-3040	1095	19	certain	certain	ADJ
cblr-3040	1095	20	qualifying	qualifying	NOUN
cblr-3040	1095	21	circumstances	circumstance	NOUN
cblr-3040	1095	22	.	.	PUNCT
cblr-3040	1096	1	section	section	NOUN
cblr-3040	1096	2	462	462	NUM
cblr-3040	1096	3	contained	contain	VERB
cblr-3040	1096	4	a	a	DET
cblr-3040	1096	5	general	general	ADJ
cblr-3040	1096	6	rule	rule	NOUN
cblr-3040	1096	7	that	that	SCONJ
cblr-3040	1096	8	in	in	ADP
cblr-3040	1096	9	the	the	DET
cblr-3040	1096	10	computation	computation	NOUN
cblr-3040	1096	11	of	of	ADP
cblr-3040	1096	12	taxable	taxable	ADJ
cblr-3040	1096	13	income	income	NOUN
cblr-3040	1096	14	,	,	PUNCT
cblr-3040	1096	15	and	and	CCONJ
cblr-3040	1096	16	again	again	ADV
cblr-3040	1096	17	on	on	ADP
cblr-3040	1096	18	an	an	DET
cblr-3040	1096	19	elective	elective	ADJ
cblr-3040	1096	20	basis	basis	NOUN
cblr-3040	1096	21	,	,	PUNCT
cblr-3040	1096	22	"	"	PUNCT
cblr-3040	1096	23	there	there	PRON
cblr-3040	1096	24	shall	shall	AUX
cblr-3040	1096	25	be	be	AUX
cblr-3040	1096	26	taken	take	VERB
cblr-3040	1096	27	into	into	ADP
cblr-3040	1096	28	account	account	NOUN
cblr-3040	1096	29	(	(	PUNCT
cblr-3040	1096	30	in	in	ADP
cblr-3040	1096	31	the	the	DET
cblr-3040	1096	32	discretion	discretion	NOUN
cblr-3040	1096	33	of	of	ADP
cblr-3040	1096	34	the	the	DET
cblr-3040	1096	35	secretary	secretary	NOUN
cblr-3040	1096	36	or	or	CCONJ
cblr-3040	1096	37	his	his	PRON
cblr-3040	1096	38	delegate	delegate	NOUN
cblr-3040	1096	39	)	)	PUNCT
cblr-3040	1096	40	a	a	DET
cblr-3040	1096	41	reasonable	reasonable	ADJ
cblr-3040	1096	42	addition	addition	NOUN
cblr-3040	1096	43	to	to	ADP
cblr-3040	1096	44	each	each	DET
cblr-3040	1096	45	reserve	reserve	NOUN
cblr-3040	1096	46	for	for	ADP
cblr-3040	1096	47	estimated	estimate	VERB
cblr-3040	1096	48	expenses	expense	NOUN
cblr-3040	1096	49	to	to	PART
cblr-3040	1096	50	which	which	PRON
cblr-3040	1096	51	this	this	DET
cblr-3040	1096	52	section	section	NOUN
cblr-3040	1096	53	applies	apply	VERB
cblr-3040	1096	54	,	,	PUNCT
cblr-3040	1096	55	"	"	PUNCT
cblr-3040	1096	56	and	and	CCONJ
cblr-3040	1096	57	then	then	ADV
cblr-3040	1096	58	set	set	VERB
cblr-3040	1096	59	forth	forth	ADP
cblr-3040	1096	60	various	various	ADJ
cblr-3040	1096	61	exceptions	exception	NOUN
cblr-3040	1096	62	and	and	CCONJ
cblr-3040	1096	63	limitations	limitation	NOUN
cblr-3040	1096	64	on	on	ADP
cblr-3040	1096	65	the	the	DET
cblr-3040	1096	66	use	use	NOUN
cblr-3040	1096	67	of	of	ADP
cblr-3040	1096	68	this	this	DET
cblr-3040	1096	69	provision	provision	NOUN
cblr-3040	1096	70	to	to	PART
cblr-3040	1096	71	currently	currently	ADV
cblr-3040	1096	72	expense	expense	VERB
cblr-3040	1096	73	additions	addition	NOUN
cblr-3040	1096	74	to	to	ADP
cblr-3040	1096	75	reserves	reserve	NOUN
cblr-3040	1096	76	for	for	ADP
cblr-3040	1096	77	future	future	ADJ
cblr-3040	1096	78	expenses	expense	NOUN
cblr-3040	1096	79	.	.	PUNCT
cblr-3040	1097	1	194	194	NUM
cblr-3040	1097	2	section	section	NOUN
cblr-3040	1097	3	452	452	NUM
cblr-3040	1097	4	of	of	ADP
cblr-3040	1097	5	the	the	DET
cblr-3040	1097	6	i.r.c	i.r.c	NOUN
cblr-3040	1097	7	.	.	PUNCT
cblr-3040	1098	1	of	of	ADP
cblr-3040	1098	2	1954	1954	NUM
cblr-3040	1098	3	was	be	AUX
cblr-3040	1098	4	repealed	repeal	VERB
cblr-3040	1098	5	june	june	PROPN
cblr-3040	1098	6	15	15	NUM
cblr-3040	1098	7	,	,	PUNCT
cblr-3040	1098	8	1955	1955	NUM
cblr-3040	1098	9	,	,	PUNCT
cblr-3040	1098	10	ch	ch	NOUN
cblr-3040	1098	11	.	.	PROPN
cblr-3040	1098	12	143	143	NUM
cblr-3040	1098	13	,	,	PUNCT
cblr-3040	1098	14	§	§	PROPN
cblr-3040	1098	15	1(a	1(a	NUM
cblr-3040	1098	16	)	)	PUNCT
cblr-3040	1098	17	,	,	PUNCT
cblr-3040	1098	18	69	69	NUM
cblr-3040	1098	19	stat	stat	NOUN
cblr-3040	1098	20	.	.	PUNCT
cblr-3040	1099	1	134	134	NUM
cblr-3040	1099	2	;	;	PUNCT
cblr-3040	1099	3	section	section	NOUN
cblr-3040	1099	4	462	462	NUM
cblr-3040	1099	5	of	of	ADP
cblr-3040	1099	6	the	the	DET
cblr-3040	1099	7	i.r.c	i.r.c	NOUN
cblr-3040	1099	8	.	.	PUNCT
cblr-3040	1100	1	of	of	ADP
cblr-3040	1100	2	1954	1954	NUM
cblr-3040	1100	3	was	be	AUX
cblr-3040	1100	4	repealed	repeal	VERB
cblr-3040	1100	5	june	june	PROPN
cblr-3040	1100	6	15	15	NUM
cblr-3040	1100	7	,	,	PUNCT
cblr-3040	1100	8	1955	1955	NUM
cblr-3040	1100	9	,	,	PUNCT
cblr-3040	1100	10	ch	ch	NOUN
cblr-3040	1100	11	.	.	PROPN
cblr-3040	1100	12	143	143	NUM
cblr-3040	1100	13	,	,	PUNCT
cblr-3040	1100	14	§	§	PROPN
cblr-3040	1100	15	1(b	1(b	NUM
cblr-3040	1100	16	)	)	PUNCT
cblr-3040	1100	17	,	,	PUNCT
cblr-3040	1100	18	69	69	NUM
cblr-3040	1100	19	stat	stat	NOUN
cblr-3040	1100	20	.	.	PUNCT
cblr-3040	1101	1	134	134	NUM
cblr-3040	1101	2	.	.	PUNCT
cblr-3040	1102	1	[	[	X
cblr-3040	1102	2	vol	vol	NOUN
cblr-3040	1102	3	.	.	PUNCT
cblr-3040	1102	4	2003	2003	NUM
cblr-3040	1102	5	no	no	NOUN
cblr-3040	1102	6	.	.	PUNCT
cblr-3040	1103	1	1:35	1:35	NUM
cblr-3040	1103	2	]	]	PUNCT
cblr-3040	1103	3	stopping	stop	VERB
cblr-3040	1103	4	enron	enron	PROPN
cblr-3040	1103	5	end	end	NOUN
cblr-3040	1103	6	-	-	PUNCT
cblr-3040	1103	7	runs	run	NOUN
cblr-3040	1103	8	and	and	CCONJ
cblr-3040	1103	9	other	other	ADJ
cblr-3040	1103	10	trick	trick	NOUN
cblr-3040	1103	11	plays	play	VERB
cblr-3040	1103	12	117	117	NUM
cblr-3040	1103	13	"	"	PUNCT
cblr-3040	1103	14	[	[	X
cblr-3040	1103	15	t]ax	t]ax	PRON
cblr-3040	1103	16	accounting	accounting	NOUN
cblr-3040	1103	17	should	should	AUX
cblr-3040	1103	18	be	be	AUX
cblr-3040	1103	19	brought	bring	VERB
cblr-3040	1103	20	more	more	ADV
cblr-3040	1103	21	nearly	nearly	ADV
cblr-3040	1103	22	in	in	ADP
cblr-3040	1103	23	line	line	NOUN
cblr-3040	1103	24	with	with	ADP
cblr-3040	1103	25	accepted	accept	VERB
cblr-3040	1103	26	business	business	NOUN
cblr-3040	1103	27	accounting	accounting	NOUN
cblr-3040	1103	28	by	by	ADP
cblr-3040	1103	29	allowing	allow	VERB
cblr-3040	1103	30	prepaid	prepaid	ADJ
cblr-3040	1103	31	income	income	NOUN
cblr-3040	1103	32	to	to	PART
cblr-3040	1103	33	be	be	AUX
cblr-3040	1103	34	taxed	tax	VERB
cblr-3040	1103	35	as	as	SCONJ
cblr-3040	1103	36	it	it	PRON
cblr-3040	1103	37	is	be	AUX
cblr-3040	1103	38	earned	earn	VERB
cblr-3040	1103	39	rather	rather	ADV
cblr-3040	1103	40	than	than	ADP
cblr-3040	1103	41	as	as	SCONJ
cblr-3040	1103	42	it	it	PRON
cblr-3040	1103	43	is	be	AUX
cblr-3040	1103	44	received	receive	VERB
cblr-3040	1103	45	,	,	PUNCT
cblr-3040	1103	46	and	and	CCONJ
cblr-3040	1103	47	by	by	ADP
cblr-3040	1103	48	allowing	allow	VERB
cblr-3040	1103	49	reserves	reserve	NOUN
cblr-3040	1103	50	to	to	PART
cblr-3040	1103	51	be	be	AUX
cblr-3040	1103	52	established	establish	VERB
cblr-3040	1103	53	for	for	ADP
cblr-3040	1103	54	known	know	VERB
cblr-3040	1103	55	future	future	ADJ
cblr-3040	1103	56	expenses	expense	NOUN
cblr-3040	1103	57	.	.	PUNCT
cblr-3040	1104	1	"'1	"'1	PUNCT
cblr-3040	1104	2	95	95	NUM
cblr-3040	1104	3	section	section	NOUN
cblr-3040	1104	4	452	452	NUM
cblr-3040	1104	5	allowed	allow	VERB
cblr-3040	1104	6	some	some	PRON
cblr-3040	1104	7	spreading	spread	VERB
cblr-3040	1104	8	out	out	ADP
cblr-3040	1104	9	of	of	ADP
cblr-3040	1104	10	the	the	DET
cblr-3040	1104	11	recognition	recognition	NOUN
cblr-3040	1104	12	of	of	ADP
cblr-3040	1104	13	prepaid	prepaid	ADJ
cblr-3040	1104	14	income	income	NOUN
cblr-3040	1104	15	and	and	CCONJ
cblr-3040	1104	16	section	section	NOUN
cblr-3040	1104	17	462	462	NUM
cblr-3040	1104	18	allowed	allow	VERB
cblr-3040	1104	19	deductions	deduction	NOUN
cblr-3040	1104	20	for	for	ADP
cblr-3040	1104	21	reasonable	reasonable	ADJ
cblr-3040	1104	22	additions	addition	NOUN
cblr-3040	1104	23	to	to	ADP
cblr-3040	1104	24	reserves	reserve	NOUN
cblr-3040	1104	25	for	for	ADP
cblr-3040	1104	26	estimated	estimate	VERB
cblr-3040	1104	27	expenses	expense	NOUN
cblr-3040	1104	28	.	.	PUNCT
cblr-3040	1105	1	unfortunately	unfortunately	ADV
cblr-3040	1105	2	,	,	PUNCT
cblr-3040	1105	3	it	it	PRON
cblr-3040	1105	4	quickly	quickly	ADV
cblr-3040	1105	5	became	become	VERB
cblr-3040	1105	6	apparent	apparent	ADJ
cblr-3040	1105	7	to	to	ADP
cblr-3040	1105	8	the	the	DET
cblr-3040	1105	9	secretary	secretary	NOUN
cblr-3040	1105	10	of	of	ADP
cblr-3040	1105	11	the	the	DET
cblr-3040	1105	12	treasury	treasury	NOUN
cblr-3040	1105	13	that	that	SCONJ
cblr-3040	1105	14	the	the	DET
cblr-3040	1105	15	original	original	ADJ
cblr-3040	1105	16	estimates	estimate	NOUN
cblr-3040	1105	17	of	of	ADP
cblr-3040	1105	18	the	the	DET
cblr-3040	1105	19	revenue	revenue	NOUN
cblr-3040	1105	20	loss	loss	NOUN
cblr-3040	1105	21	from	from	ADP
cblr-3040	1105	22	the	the	DET
cblr-3040	1105	23	passage	passage	NOUN
cblr-3040	1105	24	of	of	ADP
cblr-3040	1105	25	the	the	DET
cblr-3040	1105	26	two	two	NUM
cblr-3040	1105	27	provisions	provision	NOUN
cblr-3040	1105	28	were	be	AUX
cblr-3040	1105	29	grossly	grossly	ADV
cblr-3040	1105	30	understated96	understated96	ADJ
cblr-3040	1105	31	and	and	CCONJ
cblr-3040	1105	32	that	that	SCONJ
cblr-3040	1105	33	it	it	PRON
cblr-3040	1105	34	appeared	appear	VERB
cblr-3040	1105	35	that	that	SCONJ
cblr-3040	1105	36	taxpayers	taxpayer	NOUN
cblr-3040	1105	37	,	,	PUNCT
cblr-3040	1105	38	with	with	ADP
cblr-3040	1105	39	the	the	DET
cblr-3040	1105	40	assistance	assistance	NOUN
cblr-3040	1105	41	of	of	ADP
cblr-3040	1105	42	their	their	PRON
cblr-3040	1105	43	accountants	accountant	NOUN
cblr-3040	1105	44	and	and	CCONJ
cblr-3040	1105	45	other	other	ADJ
cblr-3040	1105	46	tax	tax	NOUN
cblr-3040	1105	47	advisors	advisor	NOUN
cblr-3040	1105	48	,	,	PUNCT
cblr-3040	1105	49	intended	intend	VERB
cblr-3040	1105	50	to	to	PART
cblr-3040	1105	51	take	take	VERB
cblr-3040	1105	52	positions	position	NOUN
cblr-3040	1105	53	inconsistent	inconsistent	ADJ
cblr-3040	1105	54	with	with	ADP
cblr-3040	1105	55	the	the	DET
cblr-3040	1105	56	intended	intend	VERB
cblr-3040	1105	57	limited	limited	ADJ
cblr-3040	1105	58	application	application	NOUN
cblr-3040	1105	59	of	of	ADP
cblr-3040	1105	60	the	the	DET
cblr-3040	1105	61	two	two	NUM
cblr-3040	1105	62	provisions	provision	NOUN
cblr-3040	1105	63	,	,	PUNCT
cblr-3040	1105	64	likely	likely	ADV
cblr-3040	1105	65	leading	lead	VERB
cblr-3040	1105	66	to	to	ADP
cblr-3040	1105	67	protracted	protract	VERB
cblr-3040	1105	68	tax	tax	NOUN
cblr-3040	1105	69	litigation	litigation	NOUN
cblr-3040	1105	70	.	.	PUNCT
cblr-3040	1106	1	197	197	NUM
cblr-3040	1106	2	as	as	ADP
cblr-3040	1106	3	a	a	DET
cblr-3040	1106	4	result	result	NOUN
cblr-3040	1106	5	,	,	PUNCT
cblr-3040	1106	6	what	what	PRON
cblr-3040	1106	7	accountants	accountant	NOUN
cblr-3040	1106	8	might	might	AUX
cblr-3040	1106	9	view	view	VERB
cblr-3040	1106	10	as	as	ADP
cblr-3040	1106	11	the	the	DET
cblr-3040	1106	12	more	more	ADV
cblr-3040	1106	13	theoretically	theoretically	ADV
cblr-3040	1106	14	"	"	PUNCT
cblr-3040	1106	15	pure	pure	ADJ
cblr-3040	1106	16	"	"	PUNCT
cblr-3040	1106	17	accounting	accounting	NOUN
cblr-3040	1106	18	(	(	PUNCT
cblr-3040	1106	19	in	in	ADP
cblr-3040	1106	20	the	the	DET
cblr-3040	1106	21	sense	sense	NOUN
cblr-3040	1106	22	of	of	ADP
cblr-3040	1106	23	consistency	consistency	NOUN
cblr-3040	1106	24	with	with	ADP
cblr-3040	1106	25	gaap	gaap	PROPN
cblr-3040	1106	26	's	's	PART
cblr-3040	1106	27	"	"	PUNCT
cblr-3040	1106	28	matching	match	VERB
cblr-3040	1106	29	principle	principle	NOUN
cblr-3040	1106	30	"	"	PUNCT
cblr-3040	1106	31	)	)	PUNCT
cblr-3040	1106	32	,	,	PUNCT
cblr-3040	1106	33	19	19	NUM
cblr-3040	1106	34	for	for	ADP
cblr-3040	1106	35	prepaid	prepaid	ADJ
cblr-3040	1106	36	income	income	NOUN
cblr-3040	1106	37	and	and	CCONJ
cblr-3040	1106	38	expense	expense	NOUN
cblr-3040	1106	39	reserves	reserve	NOUN
cblr-3040	1106	40	attempted	attempt	VERB
cblr-3040	1106	41	in	in	ADP
cblr-3040	1106	42	the	the	DET
cblr-3040	1106	43	1954	1954	NUM
cblr-3040	1106	44	enactment	enactment	NOUN
cblr-3040	1106	45	of	of	ADP
cblr-3040	1106	46	i.r.c	i.r.c	NOUN
cblr-3040	1106	47	.	.	PUNCT
cblr-3040	1107	1	sections	section	NOUN
cblr-3040	1107	2	452	452	NUM
cblr-3040	1107	3	and	and	CCONJ
cblr-3040	1107	4	462	462	NUM
cblr-3040	1107	5	,	,	PUNCT
cblr-3040	1107	6	was	be	AUX
cblr-3040	1107	7	retracted	retract	VERB
cblr-3040	1107	8	in	in	ADP
cblr-3040	1107	9	1955	1955	NUM
cblr-3040	1107	10	to	to	PART
cblr-3040	1107	11	protect	protect	VERB
cblr-3040	1107	12	the	the	DET
cblr-3040	1107	13	treasury	treasury	NOUN
cblr-3040	1107	14	's	's	PART
cblr-3040	1107	15	195	195	NUM
cblr-3040	1107	16	as	as	SCONJ
cblr-3040	1107	17	quoted	quote	VERB
cblr-3040	1107	18	in	in	ADP
cblr-3040	1107	19	donald	donald	PROPN
cblr-3040	1107	20	schapiro	schapiro	PROPN
cblr-3040	1107	21	,	,	PUNCT
cblr-3040	1107	22	tax	tax	NOUN
cblr-3040	1107	23	accounting	accounting	NOUN
cblr-3040	1107	24	for	for	ADP
cblr-3040	1107	25	prepaid	prepaid	ADJ
cblr-3040	1107	26	income	income	NOUN
cblr-3040	1107	27	and	and	CCONJ
cblr-3040	1107	28	reserves	reserve	NOUN
cblr-3040	1107	29	for	for	ADP
cblr-3040	1107	30	future	future	ADJ
cblr-3040	1107	31	expenses	expense	NOUN
cblr-3040	1107	32	,	,	PUNCT
cblr-3040	1107	33	in	in	ADP
cblr-3040	1107	34	house	house	NOUN
cblr-3040	1107	35	ways	way	NOUN
cblr-3040	1107	36	&	&	CCONJ
cblr-3040	1107	37	means	mean	VERB
cblr-3040	1107	38	comm	comm	NOUN
cblr-3040	1107	39	.	.	PUNCT
cblr-3040	1108	1	,	,	PUNCT
cblr-3040	1108	2	86	86	NUM
cblr-3040	1108	3	t	t	NOUN
cblr-3040	1108	4	cong	cong	NOUN
cblr-3040	1108	5	.	.	PROPN
cblr-3040	1108	6	,	,	PUNCT
cblr-3040	1108	7	compendium	compendium	NOUN
cblr-3040	1108	8	of	of	ADP
cblr-3040	1108	9	papers	paper	NOUN
cblr-3040	1108	10	on	on	ADP
cblr-3040	1108	11	broadening	broaden	VERB
cblr-3040	1108	12	the	the	DET
cblr-3040	1108	13	tax	tax	NOUN
cblr-3040	1108	14	base	base	NOUN
cblr-3040	1108	15	,	,	PUNCT
cblr-3040	1108	16	tax	tax	NOUN
cblr-3040	1108	17	revision	revision	NOUN
cblr-3040	1108	18	compendium	compendium	NOUN
cblr-3040	1108	19	,	,	PUNCT
cblr-3040	1108	20	1133	1133	NUM
cblr-3040	1108	21	(	(	PUNCT
cblr-3040	1108	22	comm	comm	NOUN
cblr-3040	1108	23	.	.	PUNCT
cblr-3040	1109	1	print	print	NOUN
cblr-3040	1109	2	1969	1969	NUM
cblr-3040	1109	3	)	)	PUNCT
cblr-3040	1109	4	.	.	PUNCT
cblr-3040	1110	1	196	196	NUM
cblr-3040	1110	2	the	the	DET
cblr-3040	1110	3	original	original	ADJ
cblr-3040	1110	4	estimates	estimate	NOUN
cblr-3040	1110	5	had	have	AUX
cblr-3040	1110	6	been	be	AUX
cblr-3040	1110	7	in	in	ADP
cblr-3040	1110	8	the	the	DET
cblr-3040	1110	9	$	$	SYM
cblr-3040	1110	10	45	45	NUM
cblr-3040	1110	11	million	million	NUM
cblr-3040	1110	12	range	range	NOUN
cblr-3040	1110	13	,	,	PUNCT
cblr-3040	1110	14	but	but	CCONJ
cblr-3040	1110	15	less	less	ADJ
cblr-3040	1110	16	than	than	ADP
cblr-3040	1110	17	one	one	NUM
cblr-3040	1110	18	year	year	NOUN
cblr-3040	1110	19	after	after	ADP
cblr-3040	1110	20	the	the	DET
cblr-3040	1110	21	enactment	enactment	NOUN
cblr-3040	1110	22	of	of	ADP
cblr-3040	1110	23	the	the	DET
cblr-3040	1110	24	1954	1954	NUM
cblr-3040	1110	25	i.r.c	i.r.c	NOUN
cblr-3040	1110	26	.	.	PUNCT
cblr-3040	1111	1	the	the	DET
cblr-3040	1111	2	american	american	PROPN
cblr-3040	1111	3	institute	institute	PROPN
cblr-3040	1111	4	of	of	ADP
cblr-3040	1111	5	accountants	accountants	PROPN
cblr-3040	1111	6	estimated	estimate	VERB
cblr-3040	1111	7	a	a	DET
cblr-3040	1111	8	$	$	SYM
cblr-3040	1111	9	500	500	NUM
cblr-3040	1111	10	million	million	NUM
cblr-3040	1111	11	revenue	revenue	NOUN
cblr-3040	1111	12	loss	loss	NOUN
cblr-3040	1111	13	and	and	CCONJ
cblr-3040	1111	14	others	other	NOUN
cblr-3040	1111	15	suggested	suggest	VERB
cblr-3040	1111	16	the	the	DET
cblr-3040	1111	17	loss	loss	NOUN
cblr-3040	1111	18	might	might	AUX
cblr-3040	1111	19	"	"	PUNCT
cblr-3040	1111	20	run	run	VERB
cblr-3040	1111	21	to	to	ADP
cblr-3040	1111	22	several	several	ADJ
cblr-3040	1111	23	billion	billion	NUM
cblr-3040	1111	24	dollars	dollar	NOUN
cblr-3040	1111	25	.	.	PUNCT
cblr-3040	1111	26	"	"	PUNCT
cblr-3040	1112	1	s.	s.	PROPN
cblr-3040	1112	2	rep	rep	PROPN
cblr-3040	1112	3	.	.	PROPN
cblr-3040	1112	4	no	no	PROPN
cblr-3040	1112	5	.	.	PROPN
cblr-3040	1113	1	372	372	NUM
cblr-3040	1113	2	,	,	PUNCT
cblr-3040	1113	3	at	at	ADP
cblr-3040	1113	4	518	518	NUM
cblr-3040	1113	5	(	(	PUNCT
cblr-3040	1113	6	1955	1955	NUM
cblr-3040	1113	7	)	)	PUNCT
cblr-3040	1113	8	.	.	PUNCT
cblr-3040	1114	1	197	197	NUM
cblr-3040	1114	2	see	see	VERB
cblr-3040	1114	3	s.	s.	PROPN
cblr-3040	1114	4	rep	rep	PROPN
cblr-3040	1114	5	.	.	PROPN
cblr-3040	1114	6	no	no	PROPN
cblr-3040	1114	7	.	.	PROPN
cblr-3040	1114	8	372	372	NUM
cblr-3040	1114	9	,	,	PUNCT
cblr-3040	1114	10	at	at	ADP
cblr-3040	1114	11	519	519	NUM
cblr-3040	1114	12	-	-	SYM
cblr-3040	1114	13	520	520	NUM
cblr-3040	1114	14	(	(	PUNCT
cblr-3040	1114	15	1955	1955	NUM
cblr-3040	1114	16	)	)	PUNCT
cblr-3040	1114	17	;	;	PUNCT
cblr-3040	1114	18	prepaid	prepay	VERB
cblr-3040	1114	19	income	income	NOUN
cblr-3040	1114	20	and	and	CCONJ
cblr-3040	1114	21	reserves	reserve	NOUN
cblr-3040	1114	22	for	for	ADP
cblr-3040	1114	23	estimated	estimated	ADJ
cblr-3040	1114	24	taxes	taxis	NOUN
cblr-3040	1114	25	:	:	PUNCT
cblr-3040	1114	26	hearings	hearing	NOUN
cblr-3040	1114	27	on	on	ADP
cblr-3040	1114	28	h.r	h.r	PROPN
cblr-3040	1114	29	.	.	PROPN
cblr-3040	1114	30	4725	4725	NUM
cblr-3040	1114	31	before	before	ADP
cblr-3040	1114	32	the	the	DET
cblr-3040	1114	33	house	house	NOUN
cblr-3040	1114	34	comm	comm	NOUN
cblr-3040	1114	35	.	.	PUNCT
cblr-3040	1115	1	on	on	ADP
cblr-3040	1115	2	ways	way	NOUN
cblr-3040	1115	3	and	and	CCONJ
cblr-3040	1115	4	means	mean	NOUN
cblr-3040	1115	5	,	,	PUNCT
cblr-3040	1115	6	84th	84th	ADJ
cblr-3040	1115	7	cong	cong	NOUN
cblr-3040	1115	8	.	.	PUNCT
cblr-3040	1116	1	3	3	NUM
cblr-3040	1116	2	(	(	PUNCT
cblr-3040	1116	3	1955	1955	NUM
cblr-3040	1116	4	)	)	PUNCT
cblr-3040	1116	5	(	(	PUNCT
cblr-3040	1116	6	statement	statement	NOUN
cblr-3040	1116	7	of	of	ADP
cblr-3040	1116	8	the	the	DET
cblr-3040	1116	9	honorable	honorable	ADJ
cblr-3040	1116	10	george	george	PROPN
cblr-3040	1116	11	m.	m.	PROPN
cblr-3040	1116	12	humphrey	humphrey	PROPN
cblr-3040	1116	13	,	,	PUNCT
cblr-3040	1116	14	secretary	secretary	PROPN
cblr-3040	1116	15	of	of	ADP
cblr-3040	1116	16	the	the	DET
cblr-3040	1116	17	treasury	treasury	NOUN
cblr-3040	1116	18	)	)	PUNCT
cblr-3040	1116	19	.	.	PUNCT
cblr-3040	1117	1	see	see	VERB
cblr-3040	1117	2	also	also	ADV
cblr-3040	1117	3	weinman	weinman	ADJ
cblr-3040	1117	4	,	,	PUNCT
cblr-3040	1117	5	supra	supra	PROPN
cblr-3040	1117	6	note	note	NOUN
cblr-3040	1117	7	192	192	NUM
cblr-3040	1117	8	,	,	PUNCT
cblr-3040	1117	9	at	at	ADP
cblr-3040	1117	10	425	425	NUM
cblr-3040	1117	11	(	(	PUNCT
cblr-3040	1117	12	positing	posit	VERB
cblr-3040	1117	13	that	that	SCONJ
cblr-3040	1117	14	"	"	PUNCT
cblr-3040	1117	15	[	[	X
cblr-3040	1117	16	1largely	1largely	ADV
cblr-3040	1117	17	,	,	PUNCT
cblr-3040	1117	18	the	the	DET
cblr-3040	1117	19	difficulties	difficulty	NOUN
cblr-3040	1117	20	resulted	result	VERB
cblr-3040	1117	21	from	from	ADP
cblr-3040	1117	22	the	the	DET
cblr-3040	1117	23	imprecisions	imprecision	NOUN
cblr-3040	1117	24	in	in	ADP
cblr-3040	1117	25	generally	generally	ADV
cblr-3040	1117	26	accepted	accept	VERB
cblr-3040	1117	27	accounting	accounting	NOUN
cblr-3040	1117	28	principles	principle	NOUN
cblr-3040	1117	29	as	as	ADP
cblr-3040	1117	30	to	to	ADP
cblr-3040	1117	31	what	what	PRON
cblr-3040	1117	32	should	should	AUX
cblr-3040	1117	33	,	,	PUNCT
cblr-3040	1117	34	or	or	CCONJ
cblr-3040	1117	35	should	should	AUX
cblr-3040	1117	36	not	not	PART
cblr-3040	1117	37	,	,	PUNCT
cblr-3040	1117	38	be	be	AUX
cblr-3040	1117	39	included	include	VERB
cblr-3040	1117	40	in	in	ADP
cblr-3040	1117	41	reserves	reserve	NOUN
cblr-3040	1117	42	"	"	PUNCT
cblr-3040	1117	43	)	)	PUNCT
cblr-3040	1117	44	.	.	PUNCT
cblr-3040	1118	1	198	198	NUM
cblr-3040	1118	2	as	as	SCONJ
cblr-3040	1118	3	discussed	discuss	VERB
cblr-3040	1118	4	infra	infra	NOUN
cblr-3040	1118	5	note	note	VERB
cblr-3040	1118	6	201	201	NUM
cblr-3040	1118	7	and	and	CCONJ
cblr-3040	1118	8	accompanying	accompany	VERB
cblr-3040	1118	9	text	text	NOUN
cblr-3040	1118	10	,	,	PUNCT
cblr-3040	1118	11	there	there	PRON
cblr-3040	1118	12	is	be	VERB
cblr-3040	1118	13	significant	significant	ADJ
cblr-3040	1118	14	debate	debate	NOUN
cblr-3040	1118	15	on	on	ADP
cblr-3040	1118	16	the	the	DET
cblr-3040	1118	17	extent	extent	NOUN
cblr-3040	1118	18	to	to	PART
cblr-3040	1118	19	which	which	PRON
cblr-3040	1118	20	the	the	DET
cblr-3040	1118	21	tax	tax	NOUN
cblr-3040	1118	22	law	law	NOUN
cblr-3040	1118	23	should	should	AUX
cblr-3040	1118	24	strive	strive	VERB
cblr-3040	1118	25	to	to	PART
cblr-3040	1118	26	follow	follow	VERB
cblr-3040	1118	27	financial	financial	ADJ
cblr-3040	1118	28	accounting	accounting	NOUN
cblr-3040	1118	29	's	's	PART
cblr-3040	1118	30	"	"	PUNCT
cblr-3040	1118	31	matching	match	VERB
cblr-3040	1118	32	principle	principle	NOUN
cblr-3040	1118	33	"	"	PUNCT
cblr-3040	1118	34	(	(	PUNCT
cblr-3040	1118	35	i.e.	i.e.	X
cblr-3040	1118	36	,	,	PUNCT
cblr-3040	1118	37	matching	match	VERB
cblr-3040	1118	38	expenses	expense	NOUN
cblr-3040	1118	39	with	with	ADP
cblr-3040	1118	40	revenues	revenue	NOUN
cblr-3040	1118	41	of	of	ADP
cblr-3040	1118	42	the	the	DET
cblr-3040	1118	43	period	period	NOUN
cblr-3040	1118	44	to	to	PART
cblr-3040	1118	45	which	which	PRON
cblr-3040	1118	46	they	they	PRON
cblr-3040	1118	47	properly	properly	ADV
cblr-3040	1118	48	relate	relate	VERB
cblr-3040	1118	49	)	)	PUNCT
cblr-3040	1118	50	.	.	PUNCT
cblr-3040	1119	1	columbia	columbia	PROPN
cblr-3040	1119	2	business	business	PROPN
cblr-3040	1119	3	l4	l4	PROPN
cblr-3040	1119	4	w	w	PROPN
cblr-3040	1119	5	review	review	PROPN
cblr-3040	1119	6	bottom	bottom	ADJ
cblr-3040	1119	7	line	line	NOUN
cblr-3040	1119	8	and	and	CCONJ
cblr-3040	1119	9	avoid	avoid	VERB
cblr-3040	1119	10	the	the	DET
cblr-3040	1119	11	uncertainties	uncertainty	NOUN
cblr-3040	1119	12	of	of	ADP
cblr-3040	1119	13	anticipated	anticipate	VERB
cblr-3040	1119	14	tax	tax	NOUN
cblr-3040	1119	15	litigation	litigation	NOUN
cblr-3040	1119	16	.	.	PUNCT
cblr-3040	1120	1	given	give	VERB
cblr-3040	1120	2	the	the	DET
cblr-3040	1120	3	sections	section	NOUN
cblr-3040	1120	4	452/462	452/462	PROPN
cblr-3040	1120	5	debacle	debacle	NOUN
cblr-3040	1120	6	and	and	CCONJ
cblr-3040	1120	7	the	the	DET
cblr-3040	1120	8	substantial	substantial	ADJ
cblr-3040	1120	9	body	body	NOUN
cblr-3040	1120	10	of	of	ADP
cblr-3040	1120	11	commentary	commentary	NOUN
cblr-3040	1120	12	justice	justice	PROPN
cblr-3040	1120	13	blackmun	blackmun	NOUN
cblr-3040	1120	14	cited	cite	VERB
cblr-3040	1120	15	in	in	ADP
cblr-3040	1120	16	highlighting	highlight	VERB
cblr-3040	1120	17	differences	difference	NOUN
cblr-3040	1120	18	in	in	ADP
cblr-3040	1120	19	tax	tax	NOUN
cblr-3040	1120	20	and	and	CCONJ
cblr-3040	1120	21	book	book	NOUN
cblr-3040	1120	22	accounting	accounting	NOUN
cblr-3040	1120	23	,	,	PUNCT
cblr-3040	1120	24	there	there	PRON
cblr-3040	1120	25	was	be	VERB
cblr-3040	1120	26	ample	ample	ADJ
cblr-3040	1120	27	justification	justification	NOUN
cblr-3040	1120	28	for	for	SCONJ
cblr-3040	1120	29	the	the	DET
cblr-3040	1120	30	supreme	supreme	PROPN
cblr-3040	1120	31	court	court	PROPN
cblr-3040	1120	32	to	to	PART
cblr-3040	1120	33	rather	rather	ADV
cblr-3040	1120	34	summarily	summarily	ADV
cblr-3040	1120	35	reject	reject	VERB
cblr-3040	1120	36	in	in	ADP
cblr-3040	1120	37	1979	1979	NUM
cblr-3040	1120	38	the	the	DET
cblr-3040	1120	39	notion	notion	NOUN
cblr-3040	1120	40	that	that	SCONJ
cblr-3040	1120	41	tax	tax	NOUN
cblr-3040	1120	42	should	should	AUX
cblr-3040	1120	43	follow	follow	VERB
cblr-3040	1120	44	gaap	gaap	NOUN
cblr-3040	1120	45	as	as	ADP
cblr-3040	1120	46	a	a	DET
cblr-3040	1120	47	general	general	ADJ
cblr-3040	1120	48	proposition	proposition	NOUN
cblr-3040	1120	49	.	.	PUNCT
cblr-3040	1121	1	thus	thus	ADV
cblr-3040	1121	2	,	,	PUNCT
cblr-3040	1121	3	the	the	DET
cblr-3040	1121	4	tax	tax	NOUN
cblr-3040	1121	5	law	law	NOUN
cblr-3040	1121	6	is	be	AUX
cblr-3040	1121	7	left	leave	VERB
cblr-3040	1121	8	with	with	ADP
cblr-3040	1121	9	a	a	DET
cblr-3040	1121	10	handful	handful	NOUN
cblr-3040	1121	11	of	of	ADP
cblr-3040	1121	12	i.r.c	i.r.c	NOUN
cblr-3040	1121	13	.	.	PUNCT
cblr-3040	1122	1	and	and	CCONJ
cblr-3040	1122	2	treasury	treasury	PROPN
cblr-3040	1122	3	regulations	regulation	NOUN
cblr-3040	1122	4	provisions	provision	NOUN
cblr-3040	1122	5	on	on	ADP
cblr-3040	1122	6	isolated	isolated	ADJ
cblr-3040	1122	7	accounting	accounting	NOUN
cblr-3040	1122	8	issues	issue	NOUN
cblr-3040	1122	9	relating	relate	VERB
cblr-3040	1122	10	primarily	primarily	ADV
cblr-3040	1122	11	to	to	ADP
cblr-3040	1122	12	the	the	DET
cblr-3040	1122	13	timing	timing	NOUN
cblr-3040	1122	14	of	of	ADP
cblr-3040	1122	15	income	income	NOUN
cblr-3040	1122	16	or	or	CCONJ
cblr-3040	1122	17	loss	loss	NOUN
cblr-3040	1122	18	recognition	recognition	NOUN
cblr-3040	1122	19	99	99	NUM
cblr-3040	1122	20	and	and	CCONJ
cblr-3040	1122	21	a	a	DET
cblr-3040	1122	22	large	large	ADJ
cblr-3040	1122	23	body	body	NOUN
cblr-3040	1122	24	of	of	ADP
cblr-3040	1122	25	case	case	NOUN
cblr-3040	1122	26	law	law	NOUN
cblr-3040	1122	27	,	,	PUNCT
cblr-3040	1122	28	also	also	ADV
cblr-3040	1122	29	dealing	deal	VERB
cblr-3040	1122	30	primarily	primarily	ADV
cblr-3040	1122	31	with	with	ADP
cblr-3040	1122	32	such	such	ADJ
cblr-3040	1122	33	"	"	PUNCT
cblr-3040	1122	34	timing	timing	NOUN
cblr-3040	1122	35	"	"	PUNCT
cblr-3040	1122	36	questions	question	NOUN
cblr-3040	1122	37	,	,	PUNCT
cblr-3040	1122	38	from	from	ADP
cblr-3040	1122	39	which	which	PRON
cblr-3040	1122	40	it	it	PRON
cblr-3040	1122	41	is	be	AUX
cblr-3040	1122	42	difficult	difficult	ADJ
cblr-3040	1122	43	to	to	PART
cblr-3040	1122	44	discern	discern	VERB
cblr-3040	1122	45	clear	clear	ADJ
cblr-3040	1122	46	guidance	guidance	NOUN
cblr-3040	1122	47	as	as	ADP
cblr-3040	1122	48	to	to	ADP
cblr-3040	1122	49	when	when	SCONJ
cblr-3040	1122	50	gaap	gaap	NOUN
cblr-3040	1122	51	treatment	treatment	NOUN
cblr-3040	1122	52	will	will	AUX
cblr-3040	1122	53	control	control	VERB
cblr-3040	1122	54	tax	tax	NOUN
cblr-3040	1122	55	treatment	treatment	NOUN
cblr-3040	1122	56	of	of	ADP
cblr-3040	1122	57	given	give	VERB
cblr-3040	1122	58	items	item	NOUN
cblr-3040	1122	59	.	.	PUNCT
cblr-3040	1122	60	0	0	PUNCT
cblr-3040	1123	1	as	as	ADP
cblr-3040	1123	2	a	a	DET
cblr-3040	1123	3	notable	notable	ADJ
cblr-3040	1123	4	manifestation	manifestation	NOUN
cblr-3040	1123	5	of	of	ADP
cblr-3040	1123	6	the	the	DET
cblr-3040	1123	7	uncertainties	uncertainty	NOUN
cblr-3040	1123	8	involved	involve	VERB
cblr-3040	1123	9	,	,	PUNCT
cblr-3040	1123	10	some	some	DET
cblr-3040	1123	11	199	199	NUM
cblr-3040	1123	12	see	see	NOUN
cblr-3040	1123	13	supra	supra	PROPN
cblr-3040	1123	14	note	note	PROPN
cblr-3040	1123	15	179	179	NUM
cblr-3040	1123	16	.	.	PUNCT
cblr-3040	1123	17	20	20	NUM
cblr-3040	1123	18	see	see	VERB
cblr-3040	1123	19	the	the	DET
cblr-3040	1123	20	rigorous	rigorous	ADJ
cblr-3040	1123	21	reviews	review	NOUN
cblr-3040	1123	22	of	of	ADP
cblr-3040	1123	23	the	the	DET
cblr-3040	1123	24	"	"	PUNCT
cblr-3040	1123	25	clear	clear	ADJ
cblr-3040	1123	26	reflection	reflection	NOUN
cblr-3040	1123	27	of	of	ADP
cblr-3040	1123	28	income	income	NOUN
cblr-3040	1123	29	"	"	PUNCT
cblr-3040	1123	30	case	case	NOUN
cblr-3040	1123	31	law	law	NOUN
cblr-3040	1123	32	in	in	ADP
cblr-3040	1123	33	the	the	DET
cblr-3040	1123	34	commentaries	commentary	NOUN
cblr-3040	1123	35	cited	cite	VERB
cblr-3040	1123	36	supra	supra	PROPN
cblr-3040	1123	37	note	note	PROPN
cblr-3040	1123	38	180	180	NUM
cblr-3040	1123	39	.	.	PUNCT
cblr-3040	1124	1	for	for	ADP
cblr-3040	1124	2	a	a	DET
cblr-3040	1124	3	sampling	sampling	NOUN
cblr-3040	1124	4	of	of	ADP
cblr-3040	1124	5	representative	representative	ADJ
cblr-3040	1124	6	cases	case	NOUN
cblr-3040	1124	7	in	in	ADP
cblr-3040	1124	8	this	this	DET
cblr-3040	1124	9	area	area	NOUN
cblr-3040	1124	10	,	,	PUNCT
cblr-3040	1124	11	see	see	VERB
cblr-3040	1124	12	,	,	PUNCT
cblr-3040	1124	13	e.g.	e.g.	ADV
cblr-3040	1124	14	,	,	PUNCT
cblr-3040	1124	15	ford	ford	PROPN
cblr-3040	1124	16	motor	motor	PROPN
cblr-3040	1124	17	company	company	PROPN
cblr-3040	1124	18	v.	v.	ADP
cblr-3040	1124	19	comm'r	comm'r	PROPN
cblr-3040	1124	20	,	,	PUNCT
cblr-3040	1124	21	71	71	NUM
cblr-3040	1124	22	f.3d	f.3d	NUM
cblr-3040	1124	23	209	209	NUM
cblr-3040	1124	24	(	(	PUNCT
cblr-3040	1124	25	6th	6th	ADJ
cblr-3040	1124	26	cir	cir	NOUN
cblr-3040	1124	27	.	.	PROPN
cblr-3040	1124	28	1995	1995	NUM
cblr-3040	1124	29	)	)	PUNCT
cblr-3040	1124	30	(	(	PUNCT
cblr-3040	1124	31	affirming	affirm	VERB
cblr-3040	1124	32	tax	tax	NOUN
cblr-3040	1124	33	court	court	NOUN
cblr-3040	1124	34	's	's	PART
cblr-3040	1124	35	decision	decision	NOUN
cblr-3040	1124	36	upholding	uphold	VERB
cblr-3040	1124	37	irs	irs	PROPN
cblr-3040	1124	38	commissioner	commissioner	NOUN
cblr-3040	1124	39	's	's	PART
cblr-3040	1124	40	authority	authority	NOUN
cblr-3040	1124	41	to	to	PART
cblr-3040	1124	42	force	force	VERB
cblr-3040	1124	43	ford	ford	PROPN
cblr-3040	1124	44	to	to	PART
cblr-3040	1124	45	use	use	VERB
cblr-3040	1124	46	for	for	ADP
cblr-3040	1124	47	tax	tax	NOUN
cblr-3040	1124	48	purposes	purpose	NOUN
cblr-3040	1124	49	the	the	DET
cblr-3040	1124	50	method	method	NOUN
cblr-3040	1124	51	of	of	ADP
cblr-3040	1124	52	accounting	accounting	NOUN
cblr-3040	1124	53	employed	employ	VERB
cblr-3040	1124	54	in	in	ADP
cblr-3040	1124	55	its	its	PRON
cblr-3040	1124	56	financial	financial	ADJ
cblr-3040	1124	57	statements	statement	NOUN
cblr-3040	1124	58	with	with	ADP
cblr-3040	1124	59	respect	respect	NOUN
cblr-3040	1124	60	to	to	ADP
cblr-3040	1124	61	deduction	deduction	NOUN
cblr-3040	1124	62	of	of	ADP
cblr-3040	1124	63	costs	cost	NOUN
cblr-3040	1124	64	associated	associate	VERB
cblr-3040	1124	65	with	with	ADP
cblr-3040	1124	66	structured	structured	ADJ
cblr-3040	1124	67	settlements	settlement	NOUN
cblr-3040	1124	68	of	of	ADP
cblr-3040	1124	69	tort	tort	NOUN
cblr-3040	1124	70	claims	claim	NOUN
cblr-3040	1124	71	for	for	ADP
cblr-3040	1124	72	which	which	PRON
cblr-3040	1124	73	the	the	DET
cblr-3040	1124	74	company	company	NOUN
cblr-3040	1124	75	had	have	AUX
cblr-3040	1124	76	purchased	purchase	VERB
cblr-3040	1124	77	an	an	DET
cblr-3040	1124	78	annuity	annuity	NOUN
cblr-3040	1124	79	for	for	ADP
cblr-3040	1124	80	eventual	eventual	ADJ
cblr-3040	1124	81	funding	funding	NOUN
cblr-3040	1124	82	;	;	PUNCT
cblr-3040	1124	83	ford	ford	PROPN
cblr-3040	1124	84	had	have	AUX
cblr-3040	1124	85	sought	seek	VERB
cblr-3040	1124	86	to	to	PART
cblr-3040	1124	87	deduct	deduct	VERB
cblr-3040	1124	88	currently	currently	ADV
cblr-3040	1124	89	for	for	ADP
cblr-3040	1124	90	tax	tax	NOUN
cblr-3040	1124	91	purposes	purpose	NOUN
cblr-3040	1124	92	the	the	DET
cblr-3040	1124	93	full	full	ADJ
cblr-3040	1124	94	costs	cost	NOUN
cblr-3040	1124	95	of	of	ADP
cblr-3040	1124	96	the	the	DET
cblr-3040	1124	97	payments	payment	NOUN
cblr-3040	1124	98	to	to	PART
cblr-3040	1124	99	be	be	AUX
cblr-3040	1124	100	made	make	VERB
cblr-3040	1124	101	,	,	PUNCT
cblr-3040	1124	102	including	include	VERB
cblr-3040	1124	103	future	future	ADJ
cblr-3040	1124	104	payments	payment	NOUN
cblr-3040	1124	105	,	,	PUNCT
cblr-3040	1124	106	and	and	CCONJ
cblr-3040	1124	107	report	report	VERB
cblr-3040	1124	108	the	the	DET
cblr-3040	1124	109	annuity	annuity	NOUN
cblr-3040	1124	110	income	income	NOUN
cblr-3040	1124	111	as	as	SCONJ
cblr-3040	1124	112	it	it	PRON
cblr-3040	1124	113	came	come	VERB
cblr-3040	1124	114	in	in	ADV
cblr-3040	1124	115	;	;	PUNCT
cblr-3040	1124	116	but	but	CCONJ
cblr-3040	1124	117	for	for	ADP
cblr-3040	1124	118	financial	financial	ADJ
cblr-3040	1124	119	purposes	purpose	NOUN
cblr-3040	1124	120	it	it	PRON
cblr-3040	1124	121	had	have	AUX
cblr-3040	1124	122	expensed	expense	VERB
cblr-3040	1124	123	the	the	DET
cblr-3040	1124	124	"	"	PUNCT
cblr-3040	1124	125	present	present	ADJ
cblr-3040	1124	126	value	value	NOUN
cblr-3040	1124	127	"	"	PUNCT
cblr-3040	1124	128	of	of	ADP
cblr-3040	1124	129	the	the	DET
cblr-3040	1124	130	liabilities	liability	NOUN
cblr-3040	1124	131	)	)	PUNCT
cblr-3040	1124	132	;	;	PUNCT
cblr-3040	1124	133	wal	wal	PROPN
cblr-3040	1124	134	-	-	PUNCT
cblr-3040	1124	135	mart	mart	PROPN
cblr-3040	1124	136	stores	stores	PROPN
cblr-3040	1124	137	,	,	PUNCT
cblr-3040	1124	138	inc	inc	PROPN
cblr-3040	1124	139	.	.	PROPN
cblr-3040	1125	1	v.	v.	PROPN
cblr-3040	1125	2	comm'r	comm'r	PROPN
cblr-3040	1125	3	,	,	PUNCT
cblr-3040	1125	4	153	153	NUM
cblr-3040	1125	5	f.3d	f.3d	NUM
cblr-3040	1125	6	650	650	NUM
cblr-3040	1125	7	(	(	PUNCT
cblr-3040	1125	8	8th	8th	ADJ
cblr-3040	1125	9	cir	cir	NOUN
cblr-3040	1125	10	.	.	PUNCT
cblr-3040	1126	1	1998	1998	NUM
cblr-3040	1126	2	)	)	PUNCT
cblr-3040	1127	1	(	(	PUNCT
cblr-3040	1127	2	affirming	affirm	VERB
cblr-3040	1127	3	the	the	DET
cblr-3040	1127	4	tax	tax	NOUN
cblr-3040	1127	5	court	court	NOUN
cblr-3040	1127	6	's	's	PART
cblr-3040	1127	7	reversal	reversal	NOUN
cblr-3040	1127	8	of	of	ADP
cblr-3040	1127	9	the	the	DET
cblr-3040	1127	10	commissioner	commissioner	NOUN
cblr-3040	1127	11	's	's	PART
cblr-3040	1127	12	denial	denial	NOUN
cblr-3040	1127	13	of	of	ADP
cblr-3040	1127	14	wal	wal	PROPN
cblr-3040	1127	15	-	-	PUNCT
cblr-3040	1127	16	mart	mart	NOUN
cblr-3040	1127	17	's	's	PART
cblr-3040	1127	18	inventory	inventory	NOUN
cblr-3040	1127	19	method	method	NOUN
cblr-3040	1127	20	involving	involve	VERB
cblr-3040	1127	21	estimated	estimate	VERB
cblr-3040	1127	22	"	"	PUNCT
cblr-3040	1127	23	shrinkage	shrinkage	NOUN
cblr-3040	1127	24	"	"	PUNCT
cblr-3040	1127	25	in	in	ADP
cblr-3040	1127	26	physical	physical	ADJ
cblr-3040	1127	27	inventory	inventory	NOUN
cblr-3040	1127	28	,	,	PUNCT
cblr-3040	1127	29	based	base	VERB
cblr-3040	1127	30	on	on	ADP
cblr-3040	1127	31	such	such	ADJ
cblr-3040	1127	32	method	method	NOUN
cblr-3040	1127	33	being	be	AUX
cblr-3040	1127	34	both	both	PRON
cblr-3040	1127	35	in	in	ADP
cblr-3040	1127	36	accordance	accordance	NOUN
cblr-3040	1127	37	with	with	ADP
cblr-3040	1127	38	gaap	gaap	NOUN
cblr-3040	1127	39	and	and	CCONJ
cblr-3040	1127	40	consistent	consistent	ADJ
cblr-3040	1127	41	with	with	ADP
cblr-3040	1127	42	clear	clear	ADJ
cblr-3040	1127	43	reflection	reflection	NOUN
cblr-3040	1127	44	of	of	ADP
cblr-3040	1127	45	income	income	NOUN
cblr-3040	1127	46	)	)	PUNCT
cblr-3040	1127	47	;	;	PUNCT
cblr-3040	1127	48	american	american	PROPN
cblr-3040	1127	49	express	express	PROPN
cblr-3040	1127	50	co.	co.	PROPN
cblr-3040	1127	51	v.	v.	PROPN
cblr-3040	1127	52	united	united	PROPN
cblr-3040	1127	53	states	states	PROPN
cblr-3040	1127	54	,	,	PUNCT
cblr-3040	1127	55	262	262	NUM
cblr-3040	1127	56	f.3d	f.3d	NUM
cblr-3040	1127	57	1376	1376	NUM
cblr-3040	1127	58	(	(	PUNCT
cblr-3040	1127	59	fed	fed	PROPN
cblr-3040	1127	60	.	.	PUNCT
cblr-3040	1127	61	cir	cir	PROPN
cblr-3040	1127	62	.	.	PROPN
cblr-3040	1127	63	2001	2001	NUM
cblr-3040	1127	64	)	)	PUNCT
cblr-3040	1127	65	(	(	PUNCT
cblr-3040	1127	66	affirming	affirm	VERB
cblr-3040	1127	67	fed	feed	VERB
cblr-3040	1127	68	.	.	PUNCT
cblr-3040	1128	1	ct	ct	INTJ
cblr-3040	1128	2	.	.	PUNCT
cblr-3040	1128	3	of	of	ADP
cblr-3040	1128	4	claims	claim	NOUN
cblr-3040	1128	5	in	in	ADP
cblr-3040	1128	6	upholding	uphold	VERB
cblr-3040	1128	7	commissioner	commissioner	NOUN
cblr-3040	1128	8	's	's	PART
cblr-3040	1128	9	denial	denial	NOUN
cblr-3040	1128	10	of	of	ADP
cblr-3040	1128	11	the	the	DET
cblr-3040	1128	12	taxpayer	taxpayer	NOUN
cblr-3040	1128	13	's	's	PART
cblr-3040	1128	14	request	request	NOUN
cblr-3040	1128	15	for	for	ADP
cblr-3040	1128	16	a	a	DET
cblr-3040	1128	17	change	change	NOUN
cblr-3040	1128	18	in	in	ADP
cblr-3040	1128	19	accounting	accounting	NOUN
cblr-3040	1128	20	method	method	NOUN
cblr-3040	1128	21	,	,	PUNCT
cblr-3040	1128	22	sought	seek	VERB
cblr-3040	1128	23	by	by	ADP
cblr-3040	1128	24	the	the	DET
cblr-3040	1128	25	taxpayer	taxpayer	NOUN
cblr-3040	1128	26	based	base	VERB
cblr-3040	1128	27	on	on	ADP
cblr-3040	1128	28	its	its	PRON
cblr-3040	1128	29	change	change	NOUN
cblr-3040	1128	30	for	for	ADP
cblr-3040	1128	31	book	book	NOUN
cblr-3040	1128	32	purposes	purpose	NOUN
cblr-3040	1128	33	under	under	ADP
cblr-3040	1128	34	a	a	DET
cblr-3040	1128	35	changed	change	VERB
cblr-3040	1128	36	fasb	fasb	NOUN
cblr-3040	1128	37	standard	standard	NOUN
cblr-3040	1128	38	,	,	PUNCT
cblr-3040	1128	39	to	to	PART
cblr-3040	1128	40	recognize	recognize	VERB
cblr-3040	1128	41	credit	credit	NOUN
cblr-3040	1128	42	card	card	NOUN
cblr-3040	1128	43	fee	fee	NOUN
cblr-3040	1128	44	income	income	NOUN
cblr-3040	1128	45	ratably	ratably	ADV
cblr-3040	1128	46	over	over	ADP
cblr-3040	1128	47	12	12	NUM
cblr-3040	1128	48	-	-	PUNCT
cblr-3040	1128	49	month	month	NOUN
cblr-3040	1128	50	period	period	NOUN
cblr-3040	1128	51	for	for	ADP
cblr-3040	1128	52	which	which	PRON
cblr-3040	1128	53	billed	bill	VERB
cblr-3040	1128	54	rather	rather	ADV
cblr-3040	1128	55	than	than	ADP
cblr-3040	1128	56	when	when	SCONJ
cblr-3040	1128	57	originally	originally	ADV
cblr-3040	1128	58	billed	bill	VERB
cblr-3040	1128	59	;	;	PUNCT
cblr-3040	1128	60	the	the	DET
cblr-3040	1128	61	court	court	NOUN
cblr-3040	1128	62	held	hold	VERB
cblr-3040	1128	63	that	that	SCONJ
cblr-3040	1128	64	it	it	PRON
cblr-3040	1128	65	was	be	AUX
cblr-3040	1128	66	within	within	ADP
cblr-3040	1128	67	commissioner	commissioner	NOUN
cblr-3040	1128	68	's	's	PART
cblr-3040	1128	69	discretion	discretion	NOUN
cblr-3040	1128	70	to	to	PART
cblr-3040	1128	71	conclude	conclude	VERB
cblr-3040	1128	72	the	the	DET
cblr-3040	1128	73	fees	fee	NOUN
cblr-3040	1128	74	did	do	AUX
cblr-3040	1128	75	not	not	PART
cblr-3040	1128	76	qualify	qualify	VERB
cblr-3040	1128	77	for	for	ADP
cblr-3040	1128	78	ratable	ratable	ADJ
cblr-3040	1128	79	income	income	NOUN
cblr-3040	1128	80	recognition	recognition	NOUN
cblr-3040	1128	81	under	under	ADP
cblr-3040	1128	82	special	special	ADJ
cblr-3040	1128	83	rules	rule	NOUN
cblr-3040	1128	84	regarding	regard	VERB
cblr-3040	1128	85	payments	payment	NOUN
cblr-3040	1128	86	for	for	ADP
cblr-3040	1128	87	contingent	contingent	ADJ
cblr-3040	1128	88	services	service	NOUN
cblr-3040	1128	89	,	,	PUNCT
cblr-3040	1128	90	because	because	SCONJ
cblr-3040	1128	91	they	they	PRON
cblr-3040	1128	92	represented	represent	VERB
cblr-3040	1128	93	payments	payment	NOUN
cblr-3040	1128	94	for	for	ADP
cblr-3040	1128	95	the	the	DET
cblr-3040	1128	96	extension	extension	NOUN
cblr-3040	1128	97	of	of	ADP
cblr-3040	1128	98	credit	credit	NOUN
cblr-3040	1128	99	)	)	PUNCT
cblr-3040	1128	100	.	.	PUNCT
cblr-3040	1129	1	[	[	X
cblr-3040	1129	2	vol	vol	NOUN
cblr-3040	1129	3	.	.	PUNCT
cblr-3040	1129	4	2003	2003	NUM
cblr-3040	1129	5	no	no	NOUN
cblr-3040	1129	6	.	.	PUNCT
cblr-3040	1130	1	1:35	1:35	NUM
cblr-3040	1130	2	]	]	PUNCT
cblr-3040	1130	3	stopping	stop	VERB
cblr-3040	1130	4	enron	enron	PROPN
cblr-3040	1130	5	end	end	NOUN
cblr-3040	1130	6	-	-	PUNCT
cblr-3040	1130	7	runs	run	NOUN
cblr-3040	1130	8	and	and	CCONJ
cblr-3040	1130	9	other	other	ADJ
cblr-3040	1130	10	trick	trick	NOUN
cblr-3040	1130	11	plays	play	VERB
cblr-3040	1130	12	119	119	NUM
cblr-3040	1130	13	commentary	commentary	NOUN
cblr-3040	1130	14	asserts	assert	VERB
cblr-3040	1130	15	that	that	SCONJ
cblr-3040	1130	16	the	the	DET
cblr-3040	1130	17	tax	tax	NOUN
cblr-3040	1130	18	law	law	NOUN
cblr-3040	1130	19	on	on	ADP
cblr-3040	1130	20	"	"	PUNCT
cblr-3040	1130	21	clear	clear	ADJ
cblr-3040	1130	22	reflection	reflection	NOUN
cblr-3040	1130	23	of	of	ADP
cblr-3040	1130	24	income	income	NOUN
cblr-3040	1130	25	"	"	PUNCT
cblr-3040	1130	26	has	have	AUX
cblr-3040	1130	27	historically	historically	ADV
cblr-3040	1130	28	failed	fail	VERB
cblr-3040	1130	29	to	to	PART
cblr-3040	1130	30	sufficiently	sufficiently	ADV
cblr-3040	1130	31	incorporate	incorporate	VERB
cblr-3040	1130	32	the	the	DET
cblr-3040	1130	33	logic	logic	NOUN
cblr-3040	1130	34	of	of	ADP
cblr-3040	1130	35	the	the	DET
cblr-3040	1130	36	fundamental	fundamental	ADJ
cblr-3040	1130	37	"	"	PUNCT
cblr-3040	1130	38	matching	match	VERB
cblr-3040	1130	39	principle	principle	NOUN
cblr-3040	1130	40	"	"	PUNCT
cblr-3040	1130	41	of	of	ADP
cblr-3040	1130	42	financial	financial	ADJ
cblr-3040	1130	43	accounting	accounting	NOUN
cblr-3040	1130	44	,	,	PUNCT
cblr-3040	1130	45	while	while	SCONJ
cblr-3040	1130	46	other	other	ADJ
cblr-3040	1130	47	commentary	commentary	NOUN
cblr-3040	1130	48	argues	argue	VERB
cblr-3040	1130	49	that	that	SCONJ
cblr-3040	1130	50	the	the	DET
cblr-3040	1130	51	courts	court	NOUN
cblr-3040	1130	52	have	have	AUX
cblr-3040	1130	53	tried	try	VERB
cblr-3040	1130	54	too	too	ADV
cblr-3040	1130	55	hard	hard	ADJ
cblr-3040	1130	56	to	to	PART
cblr-3040	1130	57	incorporate	incorporate	VERB
cblr-3040	1130	58	that	that	DET
cblr-3040	1130	59	principle	principle	NOUN
cblr-3040	1130	60	,	,	PUNCT
cblr-3040	1130	61	thereby	thereby	ADV
cblr-3040	1130	62	sacrificing	sacrifice	VERB
cblr-3040	1130	63	sound	sound	ADJ
cblr-3040	1130	64	tax	tax	NOUN
cblr-3040	1130	65	policy	policy	NOUN
cblr-3040	1130	66	.	.	PUNCT
cblr-3040	1130	67	"	"	PUNCT
cblr-3040	1131	1	1	1	NUM
cblr-3040	1131	2	to	to	ADP
cblr-3040	1131	3	the	the	DET
cblr-3040	1131	4	extent	extent	NOUN
cblr-3040	1131	5	that	that	PRON
cblr-3040	1131	6	courts	court	NOUN
cblr-3040	1131	7	do	do	AUX
cblr-3040	1131	8	struggle	struggle	VERB
cblr-3040	1131	9	with	with	ADP
cblr-3040	1131	10	book	book	NOUN
cblr-3040	1131	11	-	-	PUNCT
cblr-3040	1131	12	tax	tax	NOUN
cblr-3040	1131	13	conformity	conformity	NOUN
cblr-3040	1131	14	issues	issue	NOUN
cblr-3040	1131	15	,	,	PUNCT
cblr-3040	1131	16	they	they	PRON
cblr-3040	1131	17	may	may	AUX
cblr-3040	1131	18	be	be	AUX
cblr-3040	1131	19	merely	merely	ADV
cblr-3040	1131	20	reflecting	reflect	VERB
cblr-3040	1131	21	the	the	DET
cblr-3040	1131	22	market	market	NOUN
cblr-3040	1131	23	and	and	CCONJ
cblr-3040	1131	24	political	political	ADJ
cblr-3040	1131	25	pressures	pressure	NOUN
cblr-3040	1131	26	and	and	CCONJ
cblr-3040	1131	27	the	the	DET
cblr-3040	1131	28	complexity	complexity	NOUN
cblr-3040	1131	29	of	of	ADP
cblr-3040	1131	30	some	some	PRON
cblr-3040	1131	31	of	of	ADP
cblr-3040	1131	32	the	the	DET
cblr-3040	1131	33	analytical	analytical	ADJ
cblr-3040	1131	34	issues	issue	NOUN
cblr-3040	1131	35	involved	involve	VERB
cblr-3040	1131	36	which	which	PRON
cblr-3040	1131	37	201	201	NUM
cblr-3040	1131	38	compare	compare	NOUN
cblr-3040	1131	39	,	,	PUNCT
cblr-3040	1131	40	e.g.	e.g.	ADV
cblr-3040	1131	41	,	,	PUNCT
cblr-3040	1131	42	nolan	nolan	PROPN
cblr-3040	1131	43	,	,	PUNCT
cblr-3040	1131	44	supra	supra	PROPN
cblr-3040	1131	45	note	note	PROPN
cblr-3040	1131	46	177	177	NUM
cblr-3040	1131	47	,	,	PUNCT
cblr-3040	1131	48	at	at	ADP
cblr-3040	1131	49	766	766	NUM
cblr-3040	1131	50	,	,	PUNCT
cblr-3040	1131	51	770	770	NUM
cblr-3040	1131	52	(	(	PUNCT
cblr-3040	1131	53	describing	describe	VERB
cblr-3040	1131	54	gaap	gaap	NOUN
cblr-3040	1131	55	's	's	PART
cblr-3040	1131	56	attempt	attempt	NOUN
cblr-3040	1131	57	"	"	PUNCT
cblr-3040	1131	58	to	to	PART
cblr-3040	1131	59	allocate	allocate	VERB
cblr-3040	1131	60	to	to	ADP
cblr-3040	1131	61	each	each	DET
cblr-3040	1131	62	period	period	NOUN
cblr-3040	1131	63	the	the	DET
cblr-3040	1131	64	expenses	expense	NOUN
cblr-3040	1131	65	which	which	PRON
cblr-3040	1131	66	will	will	AUX
cblr-3040	1131	67	be	be	AUX
cblr-3040	1131	68	incurred	incur	VERB
cblr-3040	1131	69	in	in	ADP
cblr-3040	1131	70	earning	earn	VERB
cblr-3040	1131	71	the	the	DET
cblr-3040	1131	72	income	income	NOUN
cblr-3040	1131	73	allocated	allocate	VERB
cblr-3040	1131	74	to	to	ADP
cblr-3040	1131	75	that	that	DET
cblr-3040	1131	76	period	period	NOUN
cblr-3040	1131	77	"	"	PUNCT
cblr-3040	1131	78	as	as	ADP
cblr-3040	1131	79	"	"	PUNCT
cblr-3040	1131	80	seeking	seek	VERB
cblr-3040	1131	81	a	a	DET
cblr-3040	1131	82	realistic	realistic	ADJ
cblr-3040	1131	83	statement	statement	NOUN
cblr-3040	1131	84	of	of	ADP
cblr-3040	1131	85	financial	financial	ADJ
cblr-3040	1131	86	condition	condition	NOUN
cblr-3040	1131	87	"	"	PUNCT
cblr-3040	1131	88	and	and	CCONJ
cblr-3040	1131	89	generally	generally	ADV
cblr-3040	1131	90	concluding	conclude	VERB
cblr-3040	1131	91	that	that	SCONJ
cblr-3040	1131	92	in	in	ADP
cblr-3040	1131	93	the	the	DET
cblr-3040	1131	94	absence	absence	NOUN
cblr-3040	1131	95	of	of	ADP
cblr-3040	1131	96	"	"	PUNCT
cblr-3040	1131	97	a	a	DET
cblr-3040	1131	98	conscious	conscious	ADJ
cblr-3040	1131	99	congressional	congressional	ADJ
cblr-3040	1131	100	policy	policy	NOUN
cblr-3040	1131	101	"	"	PUNCT
cblr-3040	1131	102	mandating	mandate	VERB
cblr-3040	1131	103	a	a	DET
cblr-3040	1131	104	book	book	NOUN
cblr-3040	1131	105	-	-	PUNCT
cblr-3040	1131	106	tax	tax	NOUN
cblr-3040	1131	107	difference	difference	NOUN
cblr-3040	1131	108	or	or	CCONJ
cblr-3040	1131	109	where	where	SCONJ
cblr-3040	1131	110	specialized	specialized	ADJ
cblr-3040	1131	111	rate	rate	NOUN
cblr-3040	1131	112	-	-	PUNCT
cblr-3040	1131	113	related	relate	VERB
cblr-3040	1131	114	accounting	accounting	NOUN
cblr-3040	1131	115	methods	method	NOUN
cblr-3040	1131	116	are	be	AUX
cblr-3040	1131	117	imposed	impose	VERB
cblr-3040	1131	118	on	on	ADP
cblr-3040	1131	119	public	public	ADJ
cblr-3040	1131	120	utilities	utility	NOUN
cblr-3040	1131	121	,	,	PUNCT
cblr-3040	1131	122	the	the	DET
cblr-3040	1131	123	tax	tax	NOUN
cblr-3040	1131	124	law	law	NOUN
cblr-3040	1131	125	would	would	AUX
cblr-3040	1131	126	be	be	AUX
cblr-3040	1131	127	well	well	ADV
cblr-3040	1131	128	-	-	PUNCT
cblr-3040	1131	129	served	serve	VERB
cblr-3040	1131	130	to	to	PART
cblr-3040	1131	131	follow	follow	VERB
cblr-3040	1131	132	gaap	gaap	PROPN
cblr-3040	1131	133	)	)	PUNCT
cblr-3040	1131	134	,	,	PUNCT
cblr-3040	1131	135	dubroff	dubroff	NOUN
cblr-3040	1131	136	,	,	PUNCT
cblr-3040	1131	137	cahill	cahill	PROPN
cblr-3040	1131	138	&	&	CCONJ
cblr-3040	1131	139	norris	norris	PROPN
cblr-3040	1131	140	,	,	PUNCT
cblr-3040	1131	141	supra	supra	PROPN
cblr-3040	1131	142	note	note	PROPN
cblr-3040	1131	143	180	180	NUM
cblr-3040	1131	144	,	,	PUNCT
cblr-3040	1131	145	at	at	ADP
cblr-3040	1131	146	362	362	NUM
cblr-3040	1131	147	n.31	n.31	ADV
cblr-3040	1131	148	and	and	CCONJ
cblr-3040	1131	149	accompanying	accompany	VERB
cblr-3040	1131	150	text	text	NOUN
cblr-3040	1131	151	(	(	PUNCT
cblr-3040	1131	152	citing	cite	VERB
cblr-3040	1131	153	legislative	legislative	ADJ
cblr-3040	1131	154	history	history	NOUN
cblr-3040	1131	155	from	from	ADP
cblr-3040	1131	156	the	the	DET
cblr-3040	1131	157	repeal	repeal	NOUN
cblr-3040	1131	158	of	of	ADP
cblr-3040	1131	159	i.r.c	i.r.c	NOUN
cblr-3040	1131	160	.	.	PUNCT
cblr-3040	1132	1	sections	section	NOUN
cblr-3040	1132	2	452	452	NUM
cblr-3040	1132	3	and	and	CCONJ
cblr-3040	1132	4	462	462	NUM
cblr-3040	1132	5	indicating	indicate	VERB
cblr-3040	1132	6	that	that	SCONJ
cblr-3040	1132	7	despite	despite	SCONJ
cblr-3040	1132	8	such	such	ADJ
cblr-3040	1132	9	repeal	repeal	NOUN
cblr-3040	1132	10	congress	congress	PROPN
cblr-3040	1132	11	remained	remain	VERB
cblr-3040	1132	12	interested	interested	ADJ
cblr-3040	1132	13	in	in	ADP
cblr-3040	1132	14	bringing	bring	VERB
cblr-3040	1132	15	tax	tax	NOUN
cblr-3040	1132	16	accounting	accounting	NOUN
cblr-3040	1132	17	into	into	ADP
cblr-3040	1132	18	greater	great	ADJ
cblr-3040	1132	19	conformity	conformity	NOUN
cblr-3040	1132	20	with	with	ADP
cblr-3040	1132	21	generally	generally	ADV
cblr-3040	1132	22	accepted	accept	VERB
cblr-3040	1132	23	principles	principle	NOUN
cblr-3040	1132	24	of	of	ADP
cblr-3040	1132	25	business	business	NOUN
cblr-3040	1132	26	accounting	accounting	NOUN
cblr-3040	1132	27	"	"	PUNCT
cblr-3040	1132	28	since	since	SCONJ
cblr-3040	1132	29	the	the	DET
cblr-3040	1132	30	latter	latter	NOUN
cblr-3040	1132	31	generally	generally	ADV
cblr-3040	1132	32	reflect	reflect	VERB
cblr-3040	1132	33	more	more	ADV
cblr-3040	1132	34	accurately	accurately	ADV
cblr-3040	1132	35	the	the	DET
cblr-3040	1132	36	timing	timing	NOUN
cblr-3040	1132	37	of	of	ADP
cblr-3040	1132	38	receipt	receipt	NOUN
cblr-3040	1132	39	of	of	ADP
cblr-3040	1132	40	income	income	NOUN
cblr-3040	1132	41	and	and	CCONJ
cblr-3040	1132	42	of	of	ADP
cblr-3040	1132	43	incurring	incurring	NOUN
cblr-3040	1132	44	of	of	ADP
cblr-3040	1132	45	expenses	expense	NOUN
cblr-3040	1132	46	"	"	PUNCT
cblr-3040	1132	47	)	)	PUNCT
cblr-3040	1132	48	,	,	PUNCT
cblr-3040	1132	49	at	at	ADP
cblr-3040	1132	50	400	400	NUM
cblr-3040	1132	51	(	(	PUNCT
cblr-3040	1132	52	asserting	assert	VERB
cblr-3040	1132	53	that	that	SCONJ
cblr-3040	1132	54	"	"	PUNCT
cblr-3040	1132	55	the	the	DET
cblr-3040	1132	56	importance	importance	NOUN
cblr-3040	1132	57	of	of	ADP
cblr-3040	1132	58	matching	matching	NOUN
cblr-3040	1132	59	has	have	AUX
cblr-3040	1132	60	been	be	AUX
cblr-3040	1132	61	largely	largely	ADV
cblr-3040	1132	62	ignored	ignore	VERB
cblr-3040	1132	63	"	"	PUNCT
cblr-3040	1132	64	in	in	ADP
cblr-3040	1132	65	prepaid	prepaid	ADJ
cblr-3040	1132	66	income	income	NOUN
cblr-3040	1132	67	and	and	CCONJ
cblr-3040	1132	68	all	all	DET
cblr-3040	1132	69	events	event	NOUN
cblr-3040	1132	70	test	test	NOUN
cblr-3040	1132	71	contexts	contexts	NOUN
cblr-3040	1132	72	)	)	PUNCT
cblr-3040	1132	73	,	,	PUNCT
cblr-3040	1132	74	and	and	CCONJ
cblr-3040	1132	75	at	at	ADP
cblr-3040	1132	76	402	402	NUM
cblr-3040	1132	77	(	(	PUNCT
cblr-3040	1132	78	questioning	question	VERB
cblr-3040	1132	79	whether	whether	SCONJ
cblr-3040	1132	80	the	the	DET
cblr-3040	1132	81	irs	irs	PROPN
cblr-3040	1132	82	and	and	CCONJ
cblr-3040	1132	83	the	the	DET
cblr-3040	1132	84	courts	court	NOUN
cblr-3040	1132	85	have	have	AUX
cblr-3040	1132	86	given	give	VERB
cblr-3040	1132	87	"	"	PUNCT
cblr-3040	1132	88	due	due	ADJ
cblr-3040	1132	89	deference	deference	NOUN
cblr-3040	1132	90	"	"	PUNCT
cblr-3040	1132	91	to	to	ADP
cblr-3040	1132	92	gaap	gaap	PROPN
cblr-3040	1132	93	on	on	ADP
cblr-3040	1132	94	"	"	PUNCT
cblr-3040	1132	95	clear	clear	ADJ
cblr-3040	1132	96	reflection	reflection	NOUN
cblr-3040	1132	97	of	of	ADP
cblr-3040	1132	98	income	income	NOUN
cblr-3040	1132	99	"	"	PUNCT
cblr-3040	1132	100	issues	issue	NOUN
cblr-3040	1132	101	)	)	PUNCT
cblr-3040	1132	102	and	and	CCONJ
cblr-3040	1132	103	w.	w.	PROPN
cblr-3040	1132	104	eugene	eugene	PROPN
cblr-3040	1132	105	seago	seago	PROPN
cblr-3040	1132	106	,	,	PUNCT
cblr-3040	1132	107	a	a	DET
cblr-3040	1132	108	modest	modest	ADJ
cblr-3040	1132	109	proposal	proposal	NOUN
cblr-3040	1132	110	regarding	regard	VERB
cblr-3040	1132	111	the	the	DET
cblr-3040	1132	112	matching	matching	NOUN
cblr-3040	1132	113	principle	principle	NOUN
cblr-3040	1132	114	,	,	PUNCT
cblr-3040	1132	115	90	90	NUM
cblr-3040	1132	116	tax	tax	NOUN
cblr-3040	1132	117	notes	note	NOUN
cblr-3040	1132	118	1855	1855	NUM
cblr-3040	1132	119	(	(	PUNCT
cblr-3040	1132	120	2001	2001	NUM
cblr-3040	1132	121	)	)	PUNCT
cblr-3040	1132	122	(	(	PUNCT
cblr-3040	1132	123	critiquing	critique	VERB
cblr-3040	1132	124	geier	geier	NOUN
cblr-3040	1132	125	,	,	PUNCT
cblr-3040	1132	126	supra	supra	PROPN
cblr-3040	1132	127	note	note	PROPN
cblr-3040	1132	128	180	180	NUM
cblr-3040	1132	129	,	,	PUNCT
cblr-3040	1132	130	and	and	CCONJ
cblr-3040	1132	131	arguing	argue	VERB
cblr-3040	1132	132	that	that	SCONJ
cblr-3040	1132	133	the	the	DET
cblr-3040	1132	134	matching	matching	NOUN
cblr-3040	1132	135	principle	principle	NOUN
cblr-3040	1132	136	has	have	VERB
cblr-3040	1132	137	and	and	CCONJ
cblr-3040	1132	138	should	should	AUX
cblr-3040	1132	139	play	play	VERB
cblr-3040	1132	140	a	a	DET
cblr-3040	1132	141	prominent	prominent	ADJ
cblr-3040	1132	142	role	role	NOUN
cblr-3040	1132	143	in	in	ADP
cblr-3040	1132	144	income	income	NOUN
cblr-3040	1132	145	tax	tax	NOUN
cblr-3040	1132	146	accounting	accounting	NOUN
cblr-3040	1132	147	)	)	PUNCT
cblr-3040	1132	148	,	,	PUNCT
cblr-3040	1132	149	with	with	ADP
cblr-3040	1132	150	geier	geier	NOUN
cblr-3040	1132	151	,	,	PUNCT
cblr-3040	1132	152	supra	supra	PROPN
cblr-3040	1132	153	note	note	PROPN
cblr-3040	1132	154	180	180	NUM
cblr-3040	1132	155	,	,	PUNCT
cblr-3040	1132	156	at	at	ADP
cblr-3040	1132	157	164	164	NUM
cblr-3040	1132	158	(	(	PUNCT
cblr-3040	1132	159	concluding	conclude	VERB
cblr-3040	1132	160	that	that	PRON
cblr-3040	1132	161	:	:	PUNCT
cblr-3040	1132	162	"	"	PUNCT
cblr-3040	1132	163	[	[	X
cblr-3040	1132	164	tiax	tiax	ADJ
cblr-3040	1132	165	law	law	NOUN
cblr-3040	1132	166	is	be	AUX
cblr-3040	1132	167	not	not	PART
cblr-3040	1132	168	about	about	ADP
cblr-3040	1132	169	financial	financial	ADJ
cblr-3040	1132	170	accounting	accounting	NOUN
cblr-3040	1132	171	.	.	PUNCT
cblr-3040	1133	1	it	it	PRON
cblr-3040	1133	2	is	be	AUX
cblr-3040	1133	3	time	time	NOUN
cblr-3040	1133	4	we	we	PRON
cblr-3040	1133	5	made	make	VERB
cblr-3040	1133	6	a	a	DET
cblr-3040	1133	7	more	more	ADV
cblr-3040	1133	8	concerted	concerted	ADJ
cblr-3040	1133	9	effort	effort	NOUN
cblr-3040	1133	10	toward	toward	ADP
cblr-3040	1133	11	spreading	spread	VERB
cblr-3040	1133	12	that	that	DET
cblr-3040	1133	13	message	message	NOUN
cblr-3040	1133	14	to	to	ADP
cblr-3040	1133	15	the	the	DET
cblr-3040	1133	16	bench	bench	NOUN
cblr-3040	1133	17	and	and	CCONJ
cblr-3040	1133	18	bar	bar	NOUN
cblr-3040	1133	19	by	by	ADP
cblr-3040	1133	20	fully	fully	ADV
cblr-3040	1133	21	debunking	debunk	VERB
cblr-3040	1133	22	the	the	DET
cblr-3040	1133	23	myth	myth	NOUN
cblr-3040	1133	24	that	that	SCONJ
cblr-3040	1133	25	'	'	PUNCT
cblr-3040	1133	26	matching	match	VERB
cblr-3040	1133	27	'	'	PUNCT
cblr-3040	1133	28	income	income	NOUN
cblr-3040	1133	29	and	and	CCONJ
cblr-3040	1133	30	related	related	ADJ
cblr-3040	1133	31	deductions	deduction	NOUN
cblr-3040	1133	32	in	in	ADP
cblr-3040	1133	33	the	the	DET
cblr-3040	1133	34	same	same	ADJ
cblr-3040	1133	35	accounting	accounting	NOUN
cblr-3040	1133	36	period	period	NOUN
cblr-3040	1133	37	is	be	AUX
cblr-3040	1133	38	as	as	ADV
cblr-3040	1133	39	much	much	ADJ
cblr-3040	1133	40	a	a	DET
cblr-3040	1133	41	value	value	NOUN
cblr-3040	1133	42	in	in	ADP
cblr-3040	1133	43	the	the	DET
cblr-3040	1133	44	income	income	NOUN
cblr-3040	1133	45	tax	tax	NOUN
cblr-3040	1133	46	as	as	SCONJ
cblr-3040	1133	47	it	it	PRON
cblr-3040	1133	48	is	be	AUX
cblr-3040	1133	49	in	in	ADP
cblr-3040	1133	50	financial	financial	ADJ
cblr-3040	1133	51	accounting	accounting	NOUN
cblr-3040	1133	52	.	.	PUNCT
cblr-3040	1134	1	"	"	PUNCT
cblr-3040	1134	2	)	)	PUNCT
cblr-3040	1134	3	,	,	PUNCT
cblr-3040	1134	4	erik	erik	PROPN
cblr-3040	1134	5	.	.	PUNCT
cblr-3040	1135	1	m.	m.	PROPN
cblr-3040	1135	2	jensen	jensen	PROPN
cblr-3040	1135	3	,	,	PUNCT
cblr-3040	1135	4	the	the	DET
cblr-3040	1135	5	deduction	deduction	NOUN
cblr-3040	1135	6	of	of	ADP
cblr-3040	1135	7	future	future	ADJ
cblr-3040	1135	8	liabilities	liability	NOUN
cblr-3040	1135	9	by	by	ADP
cblr-3040	1135	10	accrual	accrual	ADJ
cblr-3040	1135	11	-	-	PUNCT
cblr-3040	1135	12	basis	basis	NOUN
cblr-3040	1135	13	taxpayers	taxpayer	NOUN
cblr-3040	1135	14	:	:	PUNCT
cblr-3040	1135	15	premature	premature	ADJ
cblr-3040	1135	16	accruals	accrual	NOUN
cblr-3040	1135	17	,	,	PUNCT
cblr-3040	1135	18	the	the	DET
cblr-3040	1135	19	all	all	DET
cblr-3040	1135	20	events	event	NOUN
cblr-3040	1135	21	test	test	NOUN
cblr-3040	1135	22	,	,	PUNCT
cblr-3040	1135	23	and	and	CCONJ
cblr-3040	1135	24	economic	economic	ADJ
cblr-3040	1135	25	performance	performance	NOUN
cblr-3040	1135	26	,	,	PUNCT
cblr-3040	1135	27	37	37	NUM
cblr-3040	1135	28	u.	u.	PROPN
cblr-3040	1135	29	fla	fla	PROPN
cblr-3040	1135	30	.	.	PUNCT
cblr-3040	1136	1	l.	l.	PROPN
cblr-3040	1136	2	rev	rev	PROPN
cblr-3040	1136	3	.	.	PROPN
cblr-3040	1136	4	443	443	NUM
cblr-3040	1136	5	,	,	PUNCT
cblr-3040	1136	6	475	475	NUM
cblr-3040	1136	7	(	(	PUNCT
cblr-3040	1136	8	1985	1985	NUM
cblr-3040	1136	9	)	)	PUNCT
cblr-3040	1136	10	(	(	PUNCT
cblr-3040	1136	11	citing	cite	VERB
cblr-3040	1136	12	inconsistencies	inconsistency	NOUN
cblr-3040	1136	13	in	in	ADP
cblr-3040	1136	14	its	its	PRON
cblr-3040	1136	15	application	application	NOUN
cblr-3040	1136	16	and	and	CCONJ
cblr-3040	1136	17	concluding	conclude	VERB
cblr-3040	1136	18	that	that	SCONJ
cblr-3040	1136	19	"	"	PUNCT
cblr-3040	1136	20	the	the	DET
cblr-3040	1136	21	matching	matching	ADJ
cblr-3040	1136	22	principle	principle	NOUN
cblr-3040	1136	23	lacks	lack	VERB
cblr-3040	1136	24	a	a	DET
cblr-3040	1136	25	coherent	coherent	ADJ
cblr-3040	1136	26	theoretical	theoretical	ADJ
cblr-3040	1136	27	basis	basis	NOUN
cblr-3040	1136	28	for	for	ADP
cblr-3040	1136	29	tax	tax	NOUN
cblr-3040	1136	30	purposes	purpose	NOUN
cblr-3040	1136	31	"	"	PUNCT
cblr-3040	1136	32	)	)	PUNCT
cblr-3040	1136	33	,	,	PUNCT
cblr-3040	1136	34	and	and	CCONJ
cblr-3040	1136	35	calvin	calvin	PROPN
cblr-3040	1136	36	h.	h.	PROPN
cblr-3040	1136	37	johnson	johnson	PROPN
cblr-3040	1136	38	,	,	PUNCT
cblr-3040	1136	39	the	the	DET
cblr-3040	1136	40	illegitimate	illegitimate	ADJ
cblr-3040	1136	41	"	"	PUNCT
cblr-3040	1136	42	earned	earn	VERB
cblr-3040	1136	43	"	"	PUNCT
cblr-3040	1136	44	requirement	requirement	NOUN
cblr-3040	1136	45	in	in	ADP
cblr-3040	1136	46	tax	tax	NOUN
cblr-3040	1136	47	and	and	CCONJ
cblr-3040	1136	48	nontax	nontax	NOUN
cblr-3040	1136	49	accounting	accounting	NOUN
cblr-3040	1136	50	,	,	PUNCT
cblr-3040	1136	51	50	50	NUM
cblr-3040	1136	52	tax	tax	NOUN
cblr-3040	1136	53	l.	l.	PROPN
cblr-3040	1136	54	rev	rev	PROPN
cblr-3040	1136	55	.	.	PROPN
cblr-3040	1136	56	373	373	NUM
cblr-3040	1136	57	(	(	PUNCT
cblr-3040	1136	58	1995	1995	NUM
cblr-3040	1136	59	)	)	PUNCT
cblr-3040	1136	60	(	(	PUNCT
cblr-3040	1136	61	generally	generally	ADV
cblr-3040	1136	62	criticizing	criticize	VERB
cblr-3040	1136	63	gaap	gaap	PROPN
cblr-3040	1136	64	's	's	PART
cblr-3040	1136	65	"	"	PUNCT
cblr-3040	1136	66	earned	earn	VERB
cblr-3040	1136	67	income	income	NOUN
cblr-3040	1136	68	"	"	PUNCT
cblr-3040	1136	69	concept	concept	NOUN
cblr-3040	1136	70	and	and	CCONJ
cblr-3040	1136	71	concluding	conclude	VERB
cblr-3040	1136	72	that	that	SCONJ
cblr-3040	1136	73	its	its	PRON
cblr-3040	1136	74	adoption	adoption	NOUN
cblr-3040	1136	75	would	would	AUX
cblr-3040	1136	76	be	be	AUX
cblr-3040	1136	77	inappropriate	inappropriate	ADJ
cblr-3040	1136	78	as	as	ADP
cblr-3040	1136	79	a	a	DET
cblr-3040	1136	80	tax	tax	NOUN
cblr-3040	1136	81	policy	policy	NOUN
cblr-3040	1136	82	)	)	PUNCT
cblr-3040	1136	83	.	.	PUNCT
cblr-3040	1137	1	columbia	columbia	PROPN
cblr-3040	1137	2	business	business	PROPN
cblr-3040	1137	3	law	law	PROPN
cblr-3040	1137	4	review	review	NOUN
cblr-3040	1137	5	undoubtedly	undoubtedly	ADV
cblr-3040	1137	6	contributed	contribute	VERB
cblr-3040	1137	7	to	to	ADP
cblr-3040	1137	8	various	various	ADJ
cblr-3040	1137	9	positions	position	NOUN
cblr-3040	1137	10	taken	take	VERB
cblr-3040	1137	11	by	by	ADP
cblr-3040	1137	12	the	the	DET
cblr-3040	1137	13	accounting	accounting	NOUN
cblr-3040	1137	14	profession	profession	NOUN
cblr-3040	1137	15	and	and	CCONJ
cblr-3040	1137	16	the	the	DET
cblr-3040	1137	17	treasury	treasury	PROPN
cblr-3040	1137	18	department	department	NOUN
cblr-3040	1137	19	on	on	ADP
cblr-3040	1137	20	the	the	DET
cblr-3040	1137	21	desirability	desirability	NOUN
cblr-3040	1137	22	of	of	ADP
cblr-3040	1137	23	book	book	NOUN
cblr-3040	1137	24	-	-	PUNCT
cblr-3040	1137	25	tax	tax	NOUN
cblr-3040	1137	26	conformity	conformity	NOUN
cblr-3040	1137	27	over	over	ADP
cblr-3040	1137	28	the	the	DET
cblr-3040	1137	29	years	year	NOUN
cblr-3040	1137	30	,	,	PUNCT
cblr-3040	1137	31	as	as	SCONJ
cblr-3040	1137	32	chronicled	chronicle	VERB
cblr-3040	1137	33	in	in	ADP
cblr-3040	1137	34	the	the	DET
cblr-3040	1137	35	following	follow	VERB
cblr-3040	1137	36	subsections	subsection	NOUN
cblr-3040	1137	37	.	.	PUNCT
cblr-3040	1138	1	3	3	X
cblr-3040	1138	2	.	.	X
cblr-3040	1138	3	accounting	accounting	NOUN
cblr-3040	1138	4	profession	profession	NOUN
cblr-3040	1138	5	pronouncements	pronouncement	NOUN
cblr-3040	1138	6	on	on	ADP
cblr-3040	1138	7	conformity	conformity	NOUN
cblr-3040	1138	8	the	the	DET
cblr-3040	1138	9	accounting	accounting	NOUN
cblr-3040	1138	10	profession	profession	NOUN
cblr-3040	1138	11	,	,	PUNCT
cblr-3040	1138	12	through	through	ADP
cblr-3040	1138	13	pronouncements	pronouncement	NOUN
cblr-3040	1138	14	by	by	ADP
cblr-3040	1138	15	its	its	PRON
cblr-3040	1138	16	principal	principal	ADJ
cblr-3040	1138	17	governing	govern	VERB
cblr-3040	1138	18	bodies	body	NOUN
cblr-3040	1138	19	,	,	PUNCT
cblr-3040	1138	20	has	have	AUX
cblr-3040	1138	21	had	have	VERB
cblr-3040	1138	22	a	a	DET
cblr-3040	1138	23	somewhat	somewhat	ADV
cblr-3040	1138	24	inconsistent	inconsistent	ADJ
cblr-3040	1138	25	record	record	NOUN
cblr-3040	1138	26	in	in	ADP
cblr-3040	1138	27	its	its	PRON
cblr-3040	1138	28	views	view	NOUN
cblr-3040	1138	29	on	on	ADP
cblr-3040	1138	30	efforts	effort	NOUN
cblr-3040	1138	31	to	to	PART
cblr-3040	1138	32	conform	conform	VERB
cblr-3040	1138	33	tax	tax	NOUN
cblr-3040	1138	34	accounting	accounting	NOUN
cblr-3040	1138	35	to	to	ADP
cblr-3040	1138	36	book	book	NOUN
cblr-3040	1138	37	accounting	accounting	NOUN
cblr-3040	1138	38	.	.	PUNCT
cblr-3040	1139	1	at	at	ADP
cblr-3040	1139	2	the	the	DET
cblr-3040	1139	3	same	same	ADJ
cblr-3040	1139	4	time	time	NOUN
cblr-3040	1139	5	,	,	PUNCT
cblr-3040	1139	6	accountants	accountant	NOUN
cblr-3040	1139	7	have	have	AUX
cblr-3040	1139	8	been	be	AUX
cblr-3040	1139	9	unwavering	unwavering	ADJ
cblr-3040	1139	10	in	in	ADP
cblr-3040	1139	11	their	their	PRON
cblr-3040	1139	12	assertion	assertion	NOUN
cblr-3040	1139	13	that	that	SCONJ
cblr-3040	1139	14	the	the	DET
cblr-3040	1139	15	tax	tax	NOUN
cblr-3040	1139	16	law	law	NOUN
cblr-3040	1139	17	should	should	AUX
cblr-3040	1139	18	not	not	PART
cblr-3040	1139	19	control	control	VERB
cblr-3040	1139	20	the	the	DET
cblr-3040	1139	21	development	development	NOUN
cblr-3040	1139	22	of	of	ADP
cblr-3040	1139	23	financial	financial	ADJ
cblr-3040	1139	24	accounting	accounting	NOUN
cblr-3040	1139	25	standards	standard	NOUN
cblr-3040	1139	26	.	.	PUNCT
cblr-3040	1140	1	as	as	SCONJ
cblr-3040	1140	2	one	one	NUM
cblr-3040	1140	3	group	group	NOUN
cblr-3040	1140	4	of	of	ADP
cblr-3040	1140	5	commentators	commentator	NOUN
cblr-3040	1140	6	observed	observe	VERB
cblr-3040	1140	7	in	in	ADP
cblr-3040	1140	8	1983	1983	NUM
cblr-3040	1140	9	,	,	PUNCT
cblr-3040	1140	10	after	after	ADP
cblr-3040	1140	11	a	a	DET
cblr-3040	1140	12	period	period	NOUN
cblr-3040	1140	13	of	of	ADP
cblr-3040	1140	14	some	some	DET
cblr-3040	1140	15	thirty	thirty	NUM
cblr-3040	1140	16	-	-	PUNCT
cblr-3040	1140	17	five	five	NUM
cblr-3040	1140	18	years	year	NOUN
cblr-3040	1140	19	of	of	ADP
cblr-3040	1140	20	earnest	earnest	ADJ
cblr-3040	1140	21	book	book	NOUN
cblr-3040	1140	22	-	-	PUNCT
cblr-3040	1140	23	tax	tax	NOUN
cblr-3040	1140	24	conformity	conformity	NOUN
cblr-3040	1140	25	debate	debate	NOUN
cblr-3040	1140	26	:	:	PUNCT
cblr-3040	1140	27	"	"	PUNCT
cblr-3040	1140	28	it	it	PRON
cblr-3040	1140	29	is	be	AUX
cblr-3040	1140	30	not	not	PART
cblr-3040	1140	31	to	to	PART
cblr-3040	1140	32	be	be	AUX
cblr-3040	1140	33	doubted	doubt	VERB
cblr-3040	1140	34	that	that	SCONJ
cblr-3040	1140	35	the	the	DET
cblr-3040	1140	36	accounting	accounting	NOUN
cblr-3040	1140	37	profession	profession	NOUN
cblr-3040	1140	38	would	would	AUX
cblr-3040	1140	39	view	view	VERB
cblr-3040	1140	40	with	with	ADP
cblr-3040	1140	41	great	great	ADJ
cblr-3040	1140	42	disfavor	disfavor	NOUN
cblr-3040	1140	43	its	its	PRON
cblr-3040	1140	44	displacement	displacement	NOUN
cblr-3040	1140	45	as	as	ADP
cblr-3040	1140	46	the	the	DET
cblr-3040	1140	47	appropriate	appropriate	ADJ
cblr-3040	1140	48	body	body	NOUN
cblr-3040	1140	49	for	for	ADP
cblr-3040	1140	50	determining	determine	VERB
cblr-3040	1140	51	gaap	gaap	NOUN
cblr-3040	1140	52	.	.	PUNCT
cblr-3040	1141	1	"202	"202	PROPN
cblr-3040	1141	2	indeed	indeed	ADV
cblr-3040	1141	3	,	,	PUNCT
cblr-3040	1141	4	even	even	ADV
cblr-3040	1141	5	in	in	ADP
cblr-3040	1141	6	the	the	DET
cblr-3040	1141	7	face	face	NOUN
cblr-3040	1141	8	of	of	ADP
cblr-3040	1141	9	highly	highly	ADV
cblr-3040	1141	10	publicized	publicize	VERB
cblr-3040	1141	11	audit	audit	NOUN
cblr-3040	1141	12	failures	failure	NOUN
cblr-3040	1141	13	of	of	ADP
cblr-3040	1141	14	the	the	DET
cblr-3040	1141	15	past	past	NOUN
cblr-3040	1141	16	and	and	CCONJ
cblr-3040	1141	17	present	present	ADJ
cblr-3040	1141	18	,	,	PUNCT
cblr-3040	1141	19	the	the	DET
cblr-3040	1141	20	notion	notion	NOUN
cblr-3040	1141	21	that	that	SCONJ
cblr-3040	1141	22	congress	congress	PROPN
cblr-3040	1141	23	and	and	CCONJ
cblr-3040	1141	24	governmental	governmental	ADJ
cblr-3040	1141	25	agencies	agency	NOUN
cblr-3040	1141	26	should	should	AUX
cblr-3040	1141	27	stay	stay	VERB
cblr-3040	1141	28	out	out	ADP
cblr-3040	1141	29	of	of	ADP
cblr-3040	1141	30	the	the	DET
cblr-3040	1141	31	business	business	NOUN
cblr-3040	1141	32	of	of	ADP
cblr-3040	1141	33	setting	set	VERB
cblr-3040	1141	34	financial	financial	ADJ
cblr-3040	1141	35	accounting	accounting	NOUN
cblr-3040	1141	36	standards	standard	NOUN
cblr-3040	1141	37	sometimes	sometimes	ADV
cblr-3040	1141	38	seems	seem	VERB
cblr-3040	1141	39	to	to	PART
cblr-3040	1141	40	be	be	AUX
cblr-3040	1141	41	itself	itself	PRON
cblr-3040	1141	42	a	a	DET
cblr-3040	1141	43	"	"	PUNCT
cblr-3040	1141	44	generally	generally	ADV
cblr-3040	1141	45	accepted	accept	VERB
cblr-3040	1141	46	"	"	PUNCT
cblr-3040	1141	47	proposition	proposition	NOUN
cblr-3040	1141	48	.	.	PUNCT
cblr-3040	1141	49	"	"	PUNCT
cblr-3040	1142	1	3	3	NUM
cblr-3040	1142	2	a	a	DET
cblr-3040	1142	3	survey	survey	NOUN
cblr-3040	1142	4	of	of	ADP
cblr-3040	1142	5	some	some	PRON
cblr-3040	1142	6	of	of	ADP
cblr-3040	1142	7	the	the	DET
cblr-3040	1142	8	key	key	ADJ
cblr-3040	1142	9	statements	statement	NOUN
cblr-3040	1142	10	by	by	ADP
cblr-3040	1142	11	accounting	accounting	NOUN
cblr-3040	1142	12	institutions	institution	NOUN
cblr-3040	1142	13	over	over	ADP
cblr-3040	1142	14	the	the	DET
cblr-3040	1142	15	last	last	ADJ
cblr-3040	1142	16	half	half	ADJ
cblr-3040	1142	17	century	century	NOUN
cblr-3040	1142	18	thus	thus	ADV
cblr-3040	1142	19	demonstrates	demonstrate	VERB
cblr-3040	1142	20	that	that	SCONJ
cblr-3040	1142	21	the	the	DET
cblr-3040	1142	22	focus	focus	NOUN
cblr-3040	1142	23	has	have	AUX
cblr-3040	1142	24	been	be	AUX
cblr-3040	1142	25	on	on	ADP
cblr-3040	1142	26	the	the	DET
cblr-3040	1142	27	degree	degree	NOUN
cblr-3040	1142	28	to	to	PART
cblr-3040	1142	29	which	which	PRON
cblr-3040	1142	30	the	the	DET
cblr-3040	1142	31	federal	federal	ADJ
cblr-3040	1142	32	income	income	NOUN
cblr-3040	1142	33	tax	tax	NOUN
cblr-3040	1142	34	law	law	NOUN
cblr-3040	1142	35	should	should	AUX
cblr-3040	1142	36	follow	follow	VERB
cblr-3040	1142	37	gaap	gaap	NOUN
cblr-3040	1142	38	.	.	PUNCT
cblr-3040	1143	1	202	202	NUM
cblr-3040	1143	2	dubroff	dubroff	NOUN
cblr-3040	1143	3	,	,	PUNCT
cblr-3040	1143	4	cahill	cahill	PROPN
cblr-3040	1143	5	&	&	CCONJ
cblr-3040	1143	6	norris	norris	PROPN
cblr-3040	1143	7	,	,	PUNCT
cblr-3040	1143	8	supra	supra	PROPN
cblr-3040	1143	9	note	note	PROPN
cblr-3040	1143	10	180	180	NUM
cblr-3040	1143	11	,	,	PUNCT
cblr-3040	1143	12	at	at	ADP
cblr-3040	1143	13	389	389	NUM
cblr-3040	1143	14	.	.	PUNCT
cblr-3040	1144	1	see	see	VERB
cblr-3040	1144	2	also	also	ADV
cblr-3040	1144	3	arnett	arnett	PROPN
cblr-3040	1144	4	,	,	PUNCT
cblr-3040	1144	5	supra	supra	PROPN
cblr-3040	1144	6	note	note	NOUN
cblr-3040	1144	7	2	2	NUM
cblr-3040	1144	8	,	,	PUNCT
cblr-3040	1144	9	at	at	ADP
cblr-3040	1144	10	482	482	NUM
cblr-3040	1144	11	(	(	PUNCT
cblr-3040	1144	12	"	"	PUNCT
cblr-3040	1144	13	in	in	ADP
cblr-3040	1144	14	a	a	DET
cblr-3040	1144	15	word	word	NOUN
cblr-3040	1144	16	,	,	PUNCT
cblr-3040	1144	17	accountants	accountant	NOUN
cblr-3040	1144	18	feel	feel	VERB
cblr-3040	1144	19	they	they	PRON
cblr-3040	1144	20	should	should	AUX
cblr-3040	1144	21	influence	influence	VERB
cblr-3040	1144	22	congressional	congressional	ADJ
cblr-3040	1144	23	action	action	NOUN
cblr-3040	1144	24	on	on	ADP
cblr-3040	1144	25	tax	tax	NOUN
cblr-3040	1144	26	matters	matter	NOUN
cblr-3040	1144	27	,	,	PUNCT
cblr-3040	1144	28	but	but	CCONJ
cblr-3040	1144	29	that	that	SCONJ
cblr-3040	1144	30	governmental	governmental	ADJ
cblr-3040	1144	31	agencies	agency	NOUN
cblr-3040	1144	32	should	should	AUX
cblr-3040	1144	33	not	not	PART
cblr-3040	1144	34	prescribe	prescribe	VERB
cblr-3040	1144	35	generally	generally	ADV
cblr-3040	1144	36	accepted	accept	VERB
cblr-3040	1144	37	accounting	accounting	NOUN
cblr-3040	1144	38	principles	principle	NOUN
cblr-3040	1144	39	.	.	PUNCT
cblr-3040	1144	40	"	"	PUNCT
cblr-3040	1144	41	)	)	PUNCT
cblr-3040	1144	42	.	.	PUNCT
cblr-3040	1145	1	...	...	PUNCT
cblr-3040	1145	2	see	see	VERB
cblr-3040	1145	3	discussion	discussion	NOUN
cblr-3040	1145	4	infra	infra	NOUN
cblr-3040	1145	5	notes	note	VERB
cblr-3040	1145	6	272	272	NUM
cblr-3040	1145	7	,	,	PUNCT
cblr-3040	1145	8	320	320	NUM
cblr-3040	1145	9	-	-	SYM
cblr-3040	1145	10	323	323	NUM
cblr-3040	1145	11	and	and	CCONJ
cblr-3040	1145	12	accompanying	accompany	VERB
cblr-3040	1145	13	text	text	NOUN
cblr-3040	1145	14	(	(	PUNCT
cblr-3040	1145	15	citing	cite	VERB
cblr-3040	1145	16	,	,	PUNCT
cblr-3040	1145	17	inter	inter	ADJ
cblr-3040	1145	18	alia	alia	NOUN
cblr-3040	1145	19	,	,	PUNCT
cblr-3040	1145	20	provisions	provision	NOUN
cblr-3040	1145	21	of	of	ADP
cblr-3040	1145	22	the	the	DET
cblr-3040	1145	23	sarbanes	sarbanes	PROPN
cblr-3040	1145	24	-	-	PUNCT
cblr-3040	1145	25	oxley	oxley	ADJ
cblr-3040	1145	26	act	act	NOUN
cblr-3040	1145	27	of	of	ADP
cblr-3040	1145	28	2002	2002	NUM
cblr-3040	1145	29	designed	design	VERB
cblr-3040	1145	30	to	to	PART
cblr-3040	1145	31	strengthen	strengthen	VERB
cblr-3040	1145	32	the	the	DET
cblr-3040	1145	33	funding	funding	NOUN
cblr-3040	1145	34	and	and	CCONJ
cblr-3040	1145	35	independence	independence	NOUN
cblr-3040	1145	36	of	of	ADP
cblr-3040	1145	37	the	the	DET
cblr-3040	1145	38	fasb	fasb	NOUN
cblr-3040	1145	39	and	and	CCONJ
cblr-3040	1145	40	related	relate	VERB
cblr-3040	1145	41	legislative	legislative	ADJ
cblr-3040	1145	42	history	history	NOUN
cblr-3040	1145	43	)	)	PUNCT
cblr-3040	1145	44	.	.	PUNCT
cblr-3040	1146	1	see	see	VERB
cblr-3040	1146	2	also	also	ADV
cblr-3040	1146	3	supra	supra	VERB
cblr-3040	1146	4	the	the	DET
cblr-3040	1146	5	discussion	discussion	NOUN
cblr-3040	1146	6	and	and	CCONJ
cblr-3040	1146	7	text	text	NOUN
cblr-3040	1146	8	accompanying	accompany	VERB
cblr-3040	1146	9	note	note	NOUN
cblr-3040	1146	10	172	172	NUM
cblr-3040	1146	11	(	(	PUNCT
cblr-3040	1146	12	citing	cite	VERB
cblr-3040	1146	13	fear	fear	NOUN
cblr-3040	1146	14	of	of	ADP
cblr-3040	1146	15	government	government	NOUN
cblr-3040	1146	16	control	control	NOUN
cblr-3040	1146	17	of	of	ADP
cblr-3040	1146	18	the	the	DET
cblr-3040	1146	19	setting	setting	NOUN
cblr-3040	1146	20	of	of	ADP
cblr-3040	1146	21	financial	financial	ADJ
cblr-3040	1146	22	accounting	accounting	NOUN
cblr-3040	1146	23	standards	standard	NOUN
cblr-3040	1146	24	from	from	ADP
cblr-3040	1146	25	parties	party	NOUN
cblr-3040	1146	26	on	on	ADP
cblr-3040	1146	27	both	both	DET
cblr-3040	1146	28	side	side	NOUN
cblr-3040	1146	29	of	of	ADP
cblr-3040	1146	30	the	the	DET
cblr-3040	1146	31	stock	stock	NOUN
cblr-3040	1146	32	option	option	NOUN
cblr-3040	1146	33	expensing	expense	VERB
cblr-3040	1146	34	debate	debate	NOUN
cblr-3040	1146	35	)	)	PUNCT
cblr-3040	1146	36	.	.	PUNCT
cblr-3040	1147	1	[	[	X
cblr-3040	1147	2	vol	vol	NOUN
cblr-3040	1147	3	.	.	PUNCT
cblr-3040	1147	4	2003	2003	NUM
cblr-3040	1147	5	no	no	NOUN
cblr-3040	1147	6	.	.	PUNCT
cblr-3040	1148	1	1:35	1:35	NUM
cblr-3040	1148	2	]	]	PUNCT
cblr-3040	1148	3	stopping	stop	VERB
cblr-3040	1148	4	enron	enron	PROPN
cblr-3040	1148	5	end	end	NOUN
cblr-3040	1148	6	-	-	PUNCT
cblr-3040	1148	7	runs	run	NOUN
cblr-3040	1148	8	and	and	CCONJ
cblr-3040	1148	9	other	other	ADJ
cblr-3040	1148	10	trick	trick	NOUN
cblr-3040	1148	11	plays	play	VERB
cblr-3040	1148	12	121	121	NUM
cblr-3040	1148	13	in	in	ADP
cblr-3040	1148	14	the	the	DET
cblr-3040	1148	15	years	year	NOUN
cblr-3040	1148	16	leading	lead	VERB
cblr-3040	1148	17	to	to	ADP
cblr-3040	1148	18	the	the	DET
cblr-3040	1148	19	enactment	enactment	NOUN
cblr-3040	1148	20	of	of	ADP
cblr-3040	1148	21	the	the	DET
cblr-3040	1148	22	i.r.c	i.r.c	NOUN
cblr-3040	1148	23	.	.	PUNCT
cblr-3040	1149	1	of	of	ADP
cblr-3040	1149	2	1954	1954	NUM
cblr-3040	1149	3	,	,	PUNCT
cblr-3040	1149	4	the	the	DET
cblr-3040	1149	5	american	american	PROPN
cblr-3040	1149	6	accounting	accounting	PROPN
cblr-3040	1149	7	association	association	PROPN
cblr-3040	1149	8	(	(	PUNCT
cblr-3040	1149	9	"	"	PUNCT
cblr-3040	1149	10	aaa	aaa	NOUN
cblr-3040	1149	11	"	"	PUNCT
cblr-3040	1149	12	)	)	PUNCT
cblr-3040	1149	13	and	and	CCONJ
cblr-3040	1149	14	committees	committee	NOUN
cblr-3040	1149	15	of	of	ADP
cblr-3040	1149	16	the	the	DET
cblr-3040	1149	17	aicpa	aicpa	NOUN
cblr-3040	1149	18	issued	issue	VERB
cblr-3040	1149	19	several	several	ADJ
cblr-3040	1149	20	statements	statement	NOUN
cblr-3040	1149	21	calling	call	VERB
cblr-3040	1149	22	for	for	ADP
cblr-3040	1149	23	tax	tax	NOUN
cblr-3040	1149	24	legislation	legislation	NOUN
cblr-3040	1149	25	modifying	modify	VERB
cblr-3040	1149	26	the	the	DET
cblr-3040	1149	27	computation	computation	NOUN
cblr-3040	1149	28	of	of	ADP
cblr-3040	1149	29	taxable	taxable	ADJ
cblr-3040	1149	30	income	income	NOUN
cblr-3040	1149	31	to	to	ADP
cblr-3040	1149	32	more	more	ADV
cblr-3040	1149	33	closely	closely	ADV
cblr-3040	1149	34	follow	follow	VERB
cblr-3040	1149	35	the	the	DET
cblr-3040	1149	36	determination	determination	NOUN
cblr-3040	1149	37	of	of	ADP
cblr-3040	1149	38	net	net	ADJ
cblr-3040	1149	39	income	income	NOUN
cblr-3040	1149	40	under	under	ADP
cblr-3040	1149	41	gaap.0	gaap.0	VERB
cblr-3040	1149	42	4	4	NUM
cblr-3040	1149	43	explaining	explain	VERB
cblr-3040	1149	44	the	the	DET
cblr-3040	1149	45	motivation	motivation	NOUN
cblr-3040	1149	46	behind	behind	ADP
cblr-3040	1149	47	this	this	DET
cblr-3040	1149	48	call	call	NOUN
cblr-3040	1149	49	for	for	ADP
cblr-3040	1149	50	increased	increase	VERB
cblr-3040	1149	51	conformity	conformity	NOUN
cblr-3040	1149	52	of	of	ADP
cblr-3040	1149	53	tax	tax	NOUN
cblr-3040	1149	54	to	to	ADP
cblr-3040	1149	55	book	book	NOUN
cblr-3040	1149	56	,	,	PUNCT
cblr-3040	1149	57	the	the	DET
cblr-3040	1149	58	aicpa	aicpa	NOUN
cblr-3040	1149	59	's	's	PART
cblr-3040	1149	60	committee	committee	NOUN
cblr-3040	1149	61	on	on	ADP
cblr-3040	1149	62	federal	federal	ADJ
cblr-3040	1149	63	taxation	taxation	NOUN
cblr-3040	1149	64	offered	offer	VERB
cblr-3040	1149	65	the	the	DET
cblr-3040	1149	66	following	following	NOUN
cblr-3040	1149	67	:	:	PUNCT
cblr-3040	1149	68	ever	ever	ADV
cblr-3040	1149	69	increasing	increase	VERB
cblr-3040	1149	70	divergences	divergence	NOUN
cblr-3040	1149	71	between	between	ADP
cblr-3040	1149	72	rules	rule	NOUN
cblr-3040	1149	73	of	of	ADP
cblr-3040	1149	74	accounting	account	VERB
cblr-3040	1149	75	for	for	ADP
cblr-3040	1149	76	tax	tax	NOUN
cblr-3040	1149	77	purposes	purpose	NOUN
cblr-3040	1149	78	(	(	PUNCT
cblr-3040	1149	79	as	as	SCONJ
cblr-3040	1149	80	prescribed	prescribe	VERB
cblr-3040	1149	81	by	by	ADP
cblr-3040	1149	82	regulations	regulation	NOUN
cblr-3040	1149	83	,	,	PUNCT
cblr-3040	1149	84	rulings	ruling	NOUN
cblr-3040	1149	85	,	,	PUNCT
cblr-3040	1149	86	and	and	CCONJ
cblr-3040	1149	87	court	court	NOUN
cblr-3040	1149	88	decisions	decision	NOUN
cblr-3040	1149	89	)	)	PUNCT
cblr-3040	1149	90	,	,	PUNCT
cblr-3040	1149	91	on	on	ADP
cblr-3040	1149	92	the	the	DET
cblr-3040	1149	93	one	one	NUM
cblr-3040	1149	94	hand	hand	NOUN
cblr-3040	1149	95	,	,	PUNCT
cblr-3040	1149	96	and	and	CCONJ
cblr-3040	1149	97	generally	generally	ADV
cblr-3040	1149	98	accepted	accept	VERB
cblr-3040	1149	99	accounting	accounting	NOUN
cblr-3040	1149	100	principles	principle	NOUN
cblr-3040	1149	101	(	(	PUNCT
cblr-3040	1149	102	as	as	SCONJ
cblr-3040	1149	103	universally	universally	ADV
cblr-3040	1149	104	applied	apply	VERB
cblr-3040	1149	105	in	in	ADP
cblr-3040	1149	106	determining	determine	VERB
cblr-3040	1149	107	net	net	ADJ
cblr-3040	1149	108	income	income	NOUN
cblr-3040	1149	109	for	for	ADP
cblr-3040	1149	110	commercial	commercial	ADJ
cblr-3040	1149	111	management	management	NOUN
cblr-3040	1149	112	and	and	CCONJ
cblr-3040	1149	113	investment	investment	NOUN
cblr-3040	1149	114	purposes	purpose	NOUN
cblr-3040	1149	115	)	)	PUNCT
cblr-3040	1149	116	,	,	PUNCT
cblr-3040	1149	117	on	on	ADP
cblr-3040	1149	118	the	the	DET
cblr-3040	1149	119	other	other	ADJ
cblr-3040	1149	120	hand	hand	NOUN
cblr-3040	1149	121	,	,	PUNCT
cblr-3040	1149	122	has	have	AUX
cblr-3040	1149	123	been	be	AUX
cblr-3040	1149	124	and	and	CCONJ
cblr-3040	1149	125	continues	continue	VERB
cblr-3040	1149	126	to	to	PART
cblr-3040	1149	127	be	be	AUX
cblr-3040	1149	128	the	the	DET
cblr-3040	1149	129	despair	despair	NOUN
cblr-3040	1149	130	of	of	ADP
cblr-3040	1149	131	businessmen	businessman	NOUN
cblr-3040	1149	132	,	,	PUNCT
cblr-3040	1149	133	accountants	accountant	NOUN
cblr-3040	1149	134	,	,	PUNCT
cblr-3040	1149	135	and	and	CCONJ
cblr-3040	1149	136	tax	tax	NOUN
cblr-3040	1149	137	practitioners	practitioner	NOUN
cblr-3040	1149	138	alike	alike	ADV
cblr-3040	1149	139	.	.	PUNCT
cblr-3040	1150	1	such	such	ADJ
cblr-3040	1150	2	divergences	divergence	NOUN
cblr-3040	1150	3	not	not	PART
cblr-3040	1150	4	infrequently	infrequently	ADV
cblr-3040	1150	5	result	result	VERB
cblr-3040	1150	6	in	in	ADP
cblr-3040	1150	7	taxing	tax	VERB
cblr-3040	1150	8	as	as	ADP
cblr-3040	1150	9	income	income	NOUN
cblr-3040	1150	10	what	what	PRON
cblr-3040	1150	11	is	be	AUX
cblr-3040	1150	12	actually	actually	ADV
cblr-3040	1150	13	capital	capital	NOUN
cblr-3040	1150	14	.	.	PUNCT
cblr-3040	1151	1	they	they	PRON
cblr-3040	1151	2	are	be	AUX
cblr-3040	1151	3	a	a	DET
cblr-3040	1151	4	continuing	continue	VERB
cblr-3040	1151	5	source	source	NOUN
cblr-3040	1151	6	of	of	ADP
cblr-3040	1151	7	irritating	irritate	VERB
cblr-3040	1151	8	adjustments	adjustment	NOUN
cblr-3040	1151	9	of	of	ADP
cblr-3040	1151	10	tax	tax	NOUN
cblr-3040	1151	11	returns	return	NOUN
cblr-3040	1151	12	which	which	PRON
cblr-3040	1151	13	,	,	PUNCT
cblr-3040	1151	14	in	in	ADP
cblr-3040	1151	15	the	the	DET
cblr-3040	1151	16	long	long	ADJ
cblr-3040	1151	17	run	run	NOUN
cblr-3040	1151	18	,	,	PUNCT
cblr-3040	1151	19	yield	yield	VERB
cblr-3040	1151	20	no	no	DET
cblr-3040	1151	21	revenue	revenue	NOUN
cblr-3040	1151	22	to	to	ADP
cblr-3040	1151	23	the	the	DET
cblr-3040	1151	24	government	government	NOUN
cblr-3040	1151	25	,	,	PUNCT
cblr-3040	1151	26	because	because	SCONJ
cblr-3040	1151	27	they	they	PRON
cblr-3040	1151	28	merely	merely	ADV
cblr-3040	1151	29	represent	represent	VERB
cblr-3040	1151	30	shifts	shift	NOUN
cblr-3040	1151	31	of	of	ADP
cblr-3040	1151	32	income	income	NOUN
cblr-3040	1151	33	between	between	ADP
cblr-3040	1151	34	years	year	NOUN
cblr-3040	1151	35	.	.	PUNCT
cblr-3040	1152	1	the	the	DET
cblr-3040	1152	2	advantages	advantage	NOUN
cblr-3040	1152	3	,	,	PUNCT
cblr-3040	1152	4	in	in	ADP
cblr-3040	1152	5	terms	term	NOUN
cblr-3040	1152	6	of	of	ADP
cblr-3040	1152	7	simplicity	simplicity	NOUN
cblr-3040	1152	8	,	,	PUNCT
cblr-3040	1152	9	of	of	ADP
cblr-3040	1152	10	maximum	maximum	ADJ
cblr-3040	1152	11	conformance	conformance	NOUN
cblr-3040	1152	12	of	of	ADP
cblr-3040	1152	13	tax	tax	NOUN
cblr-3040	1152	14	accounting	accounting	NOUN
cblr-3040	1152	15	with	with	ADP
cblr-3040	1152	16	the	the	DET
cblr-3040	1152	17	accounting	accounting	NOUN
cblr-3040	1152	18	methods	method	NOUN
cblr-3040	1152	19	employed	employ	VERB
cblr-3040	1152	20	in	in	ADP
cblr-3040	1152	21	the	the	DET
cblr-3040	1152	22	taxpayer	taxpayer	NOUN
cblr-3040	1152	23	's	's	PART
cblr-3040	1152	24	accounting	accounting	NOUN
cblr-3040	1152	25	records	record	NOUN
cblr-3040	1152	26	,	,	PUNCT
cblr-3040	1152	27	and	and	CCONJ
cblr-3040	1152	28	in	in	ADP
cblr-3040	1152	29	the	the	DET
cblr-3040	1152	30	204	204	NUM
cblr-3040	1152	31	see	see	NOUN
cblr-3040	1152	32	aaa	aaa	NOUN
cblr-3040	1152	33	's	's	PART
cblr-3040	1152	34	accounting	accounting	NOUN
cblr-3040	1152	35	principles	principle	NOUN
cblr-3040	1152	36	and	and	CCONJ
cblr-3040	1152	37	taxable	taxable	ADJ
cblr-3040	1152	38	income	income	NOUN
cblr-3040	1152	39	,	,	PUNCT
cblr-3040	1152	40	supplementary	supplementary	ADJ
cblr-3040	1152	41	statement	statement	NOUN
cblr-3040	1152	42	no	no	INTJ
cblr-3040	1152	43	.	.	NOUN
cblr-3040	1152	44	4	4	NUM
cblr-3040	1152	45	,	,	PUNCT
cblr-3040	1152	46	supra	supra	PROPN
cblr-3040	1152	47	note	note	PROPN
cblr-3040	1152	48	175	175	NUM
cblr-3040	1152	49	;	;	PUNCT
cblr-3040	1152	50	am	be	AUX
cblr-3040	1152	51	.	.	PUNCT
cblr-3040	1152	52	inst	inst	PROPN
cblr-3040	1152	53	.	.	PROPN
cblr-3040	1152	54	of	of	ADP
cblr-3040	1152	55	acct	acct	NOUN
cblr-3040	1152	56	.	.	PUNCT
cblr-3040	1153	1	comm	comm	NOUN
cblr-3040	1153	2	.	.	PUNCT
cblr-3040	1154	1	on	on	ADP
cblr-3040	1154	2	fed	fed	PROPN
cblr-3040	1154	3	.	.	PUNCT
cblr-3040	1155	1	tax'n	tax'n	NOUN
cblr-3040	1155	2	,	,	PUNCT
cblr-3040	1155	3	recommendations	recommendation	NOUN
cblr-3040	1155	4	for	for	ADP
cblr-3040	1155	5	amendment	amendment	NOUN
cblr-3040	1155	6	of	of	ADP
cblr-3040	1155	7	federal	federal	ADJ
cblr-3040	1155	8	tax	tax	NOUN
cblr-3040	1155	9	laws	law	NOUN
cblr-3040	1155	10	(	(	PUNCT
cblr-3040	1155	11	1953	1953	NUM
cblr-3040	1155	12	)	)	PUNCT
cblr-3040	1156	1	[	[	X
cblr-3040	1156	2	hereinafter	hereinafter	NOUN
cblr-3040	1156	3	aicpa	aicpa	VERB
cblr-3040	1156	4	1953	1953	NUM
cblr-3040	1156	5	federal	federal	ADJ
cblr-3040	1156	6	tax	tax	NOUN
cblr-3040	1156	7	committee	committee	NOUN
cblr-3040	1156	8	's	's	PART
cblr-3040	1156	9	recommendations	recommendation	NOUN
cblr-3040	1156	10	]	]	PUNCT
cblr-3040	1156	11	;	;	PUNCT
cblr-3040	1156	12	am	be	AUX
cblr-3040	1156	13	.	.	PUNCT
cblr-3040	1156	14	inst	inst	PROPN
cblr-3040	1156	15	.	.	PROPN
cblr-3040	1156	16	of	of	ADP
cblr-3040	1156	17	acct	acct	NOUN
cblr-3040	1156	18	.	.	PUNCT
cblr-3040	1157	1	comm	comm	NOUN
cblr-3040	1157	2	.	.	PUNCT
cblr-3040	1158	1	on	on	ADP
cblr-3040	1158	2	acct	acct	NOUN
cblr-3040	1158	3	.	.	PUNCT
cblr-3040	1159	1	principles	principle	NOUN
cblr-3040	1159	2	for	for	ADP
cblr-3040	1159	3	income	income	NOUN
cblr-3040	1159	4	tax	tax	NOUN
cblr-3040	1159	5	purposes	purpose	NOUN
cblr-3040	1159	6	,	,	PUNCT
cblr-3040	1159	7	divergences	divergence	NOUN
cblr-3040	1159	8	between	between	ADP
cblr-3040	1159	9	rules	rule	NOUN
cblr-3040	1159	10	of	of	ADP
cblr-3040	1159	11	tax	tax	NOUN
cblr-3040	1159	12	accounting	accounting	NOUN
cblr-3040	1159	13	and	and	CCONJ
cblr-3040	1159	14	generally	generally	ADV
cblr-3040	1159	15	accepted	accept	VERB
cblr-3040	1159	16	accounting	accounting	NOUN
cblr-3040	1159	17	principles	principle	NOUN
cblr-3040	1159	18	(	(	PUNCT
cblr-3040	1159	19	dec	dec	PROPN
cblr-3040	1159	20	.	.	PROPN
cblr-3040	1159	21	10	10	NUM
cblr-3040	1159	22	,	,	PUNCT
cblr-3040	1159	23	1953	1953	NUM
cblr-3040	1159	24	)	)	PUNCT
cblr-3040	1159	25	reprinted	reprint	VERB
cblr-3040	1159	26	in	in	ADP
cblr-3040	1159	27	94	94	NUM
cblr-3040	1159	28	j.	j.	PROPN
cblr-3040	1159	29	acct	acct	PROPN
cblr-3040	1159	30	.	.	PUNCT
cblr-3040	1160	1	93	93	NUM
cblr-3040	1160	2	(	(	PUNCT
cblr-3040	1160	3	1954	1954	NUM
cblr-3040	1160	4	)	)	PUNCT
cblr-3040	1161	1	[	[	X
cblr-3040	1161	2	hereinafter	hereinafter	NOUN
cblr-3040	1161	3	aicpa	aicpa	VERB
cblr-3040	1161	4	1953	1953	NUM
cblr-3040	1161	5	committee	committee	NOUN
cblr-3040	1161	6	on	on	ADP
cblr-3040	1161	7	accounting	accounting	NOUN
cblr-3040	1161	8	principles	principle	NOUN
cblr-3040	1161	9	for	for	ADP
cblr-3040	1161	10	tax	tax	NOUN
cblr-3040	1161	11	purposes	purpose	NOUN
cblr-3040	1161	12	]	]	PUNCT
cblr-3040	1161	13	.	.	PUNCT
cblr-3040	1162	1	see	see	VERB
cblr-3040	1162	2	also	also	ADV
cblr-3040	1162	3	arnett	arnett	PROPN
cblr-3040	1162	4	,	,	PUNCT
cblr-3040	1162	5	supra	supra	PROPN
cblr-3040	1162	6	note	note	NOUN
cblr-3040	1162	7	2	2	NUM
cblr-3040	1162	8	,	,	PUNCT
cblr-3040	1162	9	at	at	ADP
cblr-3040	1162	10	483	483	NUM
cblr-3040	1162	11	-	-	SYM
cblr-3040	1162	12	84	84	NUM
cblr-3040	1162	13	&	&	CCONJ
cblr-3040	1162	14	nn.1	nn.1	PROPN
cblr-3040	1162	15	-	-	PUNCT
cblr-3040	1162	16	2	2	NUM
cblr-3040	1162	17	and	and	CCONJ
cblr-3040	1162	18	accompanying	accompany	VERB
cblr-3040	1162	19	text	text	NOUN
cblr-3040	1162	20	(	(	PUNCT
cblr-3040	1162	21	recounting	recount	VERB
cblr-3040	1162	22	this	this	DET
cblr-3040	1162	23	period	period	NOUN
cblr-3040	1162	24	of	of	ADP
cblr-3040	1162	25	accounting	accounting	NOUN
cblr-3040	1162	26	history	history	NOUN
cblr-3040	1162	27	)	)	PUNCT
cblr-3040	1162	28	.	.	PUNCT
cblr-3040	1163	1	columbia	columbia	PROPN
cblr-3040	1163	2	business	business	PROPN
cblr-3040	1163	3	law	law	PROPN
cblr-3040	1163	4	review	review	VERB
cblr-3040	1163	5	preparation	preparation	NOUN
cblr-3040	1163	6	of	of	ADP
cblr-3040	1163	7	his	his	PRON
cblr-3040	1163	8	financial	financial	ADJ
cblr-3040	1163	9	and	and	CCONJ
cblr-3040	1163	10	credit	credit	NOUN
cblr-3040	1163	11	reports	report	NOUN
cblr-3040	1163	12	,	,	PUNCT
cblr-3040	1163	13	are	be	AUX
cblr-3040	1163	14	self	self	NOUN
cblr-3040	1163	15	-	-	PUNCT
cblr-3040	1163	16	evident	evident	ADJ
cblr-3040	1163	17	.	.	PUNCT
cblr-3040	1163	18	"	"	PUNCT
cblr-3040	1164	1	5	5	NUM
cblr-3040	1164	2	it	it	PRON
cblr-3040	1164	3	is	be	AUX
cblr-3040	1164	4	doubtful	doubtful	ADJ
cblr-3040	1164	5	that	that	SCONJ
cblr-3040	1164	6	the	the	DET
cblr-3040	1164	7	committee	committee	NOUN
cblr-3040	1164	8	's	's	PART
cblr-3040	1164	9	complaint	complaint	NOUN
cblr-3040	1164	10	of	of	ADP
cblr-3040	1164	11	"	"	PUNCT
cblr-3040	1164	12	irritating	irritate	VERB
cblr-3040	1164	13	adjustments	adjustment	NOUN
cblr-3040	1164	14	of	of	ADP
cblr-3040	1164	15	tax	tax	NOUN
cblr-3040	1164	16	returns	return	NOUN
cblr-3040	1164	17	"	"	PUNCT
cblr-3040	1164	18	was	be	AUX
cblr-3040	1164	19	a	a	DET
cblr-3040	1164	20	persuasive	persuasive	ADJ
cblr-3040	1164	21	element	element	NOUN
cblr-3040	1164	22	of	of	ADP
cblr-3040	1164	23	its	its	PRON
cblr-3040	1164	24	argument	argument	NOUN
cblr-3040	1164	25	for	for	ADP
cblr-3040	1164	26	enhanced	enhanced	ADJ
cblr-3040	1164	27	use	use	NOUN
cblr-3040	1164	28	of	of	ADP
cblr-3040	1164	29	gaap	gaap	NOUN
cblr-3040	1164	30	practices	practice	NOUN
cblr-3040	1164	31	in	in	ADP
cblr-3040	1164	32	determining	determine	VERB
cblr-3040	1164	33	taxable	taxable	ADJ
cblr-3040	1164	34	income	income	NOUN
cblr-3040	1164	35	.	.	PUNCT
cblr-3040	1165	1	after	after	ADV
cblr-3040	1165	2	all	all	ADV
cblr-3040	1165	3	,	,	PUNCT
cblr-3040	1165	4	the	the	DET
cblr-3040	1165	5	point	point	NOUN
cblr-3040	1165	6	that	that	SCONJ
cblr-3040	1165	7	such	such	ADJ
cblr-3040	1165	8	adjustments	adjustment	NOUN
cblr-3040	1165	9	"	"	PUNCT
cblr-3040	1165	10	merely	merely	ADV
cblr-3040	1165	11	represent	represent	VERB
cblr-3040	1165	12	shifts	shift	NOUN
cblr-3040	1165	13	of	of	ADP
cblr-3040	1165	14	income	income	NOUN
cblr-3040	1165	15	between	between	ADP
cblr-3040	1165	16	tax	tax	NOUN
cblr-3040	1165	17	years	year	NOUN
cblr-3040	1165	18	"	"	PUNCT
cblr-3040	1165	19	is	be	AUX
cblr-3040	1165	20	rather	rather	ADV
cblr-3040	1165	21	hollow	hollow	ADJ
cblr-3040	1165	22	,	,	PUNCT
cblr-3040	1165	23	given	give	VERB
cblr-3040	1165	24	that	that	SCONJ
cblr-3040	1165	25	the	the	DET
cblr-3040	1165	26	goal	goal	NOUN
cblr-3040	1165	27	of	of	ADP
cblr-3040	1165	28	many	many	ADJ
cblr-3040	1165	29	tax	tax	NOUN
cblr-3040	1165	30	deferral	deferral	ADJ
cblr-3040	1165	31	techniques	technique	NOUN
cblr-3040	1165	32	is	be	AUX
cblr-3040	1165	33	to	to	PART
cblr-3040	1165	34	reap	reap	VERB
cblr-3040	1165	35	time	time	NOUN
cblr-3040	1165	36	value	value	NOUN
cblr-3040	1165	37	of	of	ADP
cblr-3040	1165	38	money	money	NOUN
cblr-3040	1165	39	benefits	benefit	NOUN
cblr-3040	1165	40	by	by	ADP
cblr-3040	1165	41	delaying	delay	VERB
cblr-3040	1165	42	the	the	DET
cblr-3040	1165	43	recognition	recognition	NOUN
cblr-3040	1165	44	of	of	ADP
cblr-3040	1165	45	income	income	NOUN
cblr-3040	1165	46	or	or	CCONJ
cblr-3040	1165	47	accelerating	accelerate	VERB
cblr-3040	1165	48	the	the	DET
cblr-3040	1165	49	claiming	claiming	NOUN
cblr-3040	1165	50	of	of	ADP
cblr-3040	1165	51	deductions	deduction	NOUN
cblr-3040	1165	52	to	to	PART
cblr-3040	1165	53	shelter	shelter	VERB
cblr-3040	1165	54	current	current	ADJ
cblr-3040	1165	55	income	income	NOUN
cblr-3040	1165	56	with	with	ADP
cblr-3040	1165	57	full	full	ADJ
cblr-3040	1165	58	knowledge	knowledge	NOUN
cblr-3040	1165	59	that	that	SCONJ
cblr-3040	1165	60	there	there	PRON
cblr-3040	1165	61	will	will	AUX
cblr-3040	1165	62	be	be	AUX
cblr-3040	1165	63	a	a	DET
cblr-3040	1165	64	later	later	ADJ
cblr-3040	1165	65	day	day	NOUN
cblr-3040	1165	66	of	of	ADP
cblr-3040	1165	67	reckoning.0	reckoning.0	PROPN
cblr-3040	1165	68	6	6	NUM
cblr-3040	1165	69	the	the	DET
cblr-3040	1165	70	lure	lure	NOUN
cblr-3040	1165	71	of	of	ADP
cblr-3040	1165	72	the	the	DET
cblr-3040	1165	73	simplicity	simplicity	NOUN
cblr-3040	1165	74	that	that	PRON
cblr-3040	1165	75	would	would	AUX
cblr-3040	1165	76	allegedly	allegedly	ADV
cblr-3040	1165	77	result	result	VERB
cblr-3040	1165	78	from	from	ADP
cblr-3040	1165	79	tax	tax	NOUN
cblr-3040	1165	80	law	law	NOUN
cblr-3040	1165	81	adoption	adoption	NOUN
cblr-3040	1165	82	of	of	ADP
cblr-3040	1165	83	gaap	gaap	PROPN
cblr-3040	1165	84	standards	standard	NOUN
cblr-3040	1165	85	was	be	AUX
cblr-3040	1165	86	,	,	PUNCT
cblr-3040	1165	87	on	on	ADP
cblr-3040	1165	88	the	the	DET
cblr-3040	1165	89	other	other	ADJ
cblr-3040	1165	90	hand	hand	NOUN
cblr-3040	1165	91	,	,	PUNCT
cblr-3040	1165	92	rather	rather	ADV
cblr-3040	1165	93	powerful	powerful	ADJ
cblr-3040	1165	94	.	.	PUNCT
cblr-3040	1166	1	the	the	DET
cblr-3040	1166	2	effort	effort	NOUN
cblr-3040	1166	3	to	to	PART
cblr-3040	1166	4	eliminate	eliminate	VERB
cblr-3040	1166	5	book	book	NOUN
cblr-3040	1166	6	-	-	PUNCT
cblr-3040	1166	7	tax	tax	NOUN
cblr-3040	1166	8	divergence	divergence	NOUN
cblr-3040	1166	9	in	in	ADP
cblr-3040	1166	10	key	key	ADJ
cblr-3040	1166	11	areas	area	NOUN
cblr-3040	1166	12	was	be	AUX
cblr-3040	1166	13	expressed	express	VERB
cblr-3040	1166	14	as	as	ADP
cblr-3040	1166	15	an	an	DET
cblr-3040	1166	16	attempt	attempt	NOUN
cblr-3040	1166	17	to	to	PART
cblr-3040	1166	18	"	"	PUNCT
cblr-3040	1166	19	go	go	VERB
cblr-3040	1166	20	far	far	ADV
cblr-3040	1166	21	to	to	PART
cblr-3040	1166	22	reduce	reduce	VERB
cblr-3040	1166	23	the	the	DET
cblr-3040	1166	24	[	[	X
cblr-3040	1166	25	then	then	ADV
cblr-3040	1166	26	]	]	X
cblr-3040	1166	27	present	present	ADJ
cblr-3040	1166	28	and	and	CCONJ
cblr-3040	1166	29	long	long	ADV
cblr-3040	1166	30	-	-	PUNCT
cblr-3040	1166	31	standing	stand	VERB
cblr-3040	1166	32	confusion	confusion	NOUN
cblr-3040	1166	33	and	and	CCONJ
cblr-3040	1166	34	controversy	controversy	NOUN
cblr-3040	1166	35	"	"	PUNCT
cblr-3040	1166	36	and	and	CCONJ
cblr-3040	1166	37	to	to	PART
cblr-3040	1166	38	"	"	PUNCT
cblr-3040	1166	39	restore	restore	VERB
cblr-3040	1166	40	the	the	DET
cblr-3040	1166	41	essential	essential	ADJ
cblr-3040	1166	42	confidence	confidence	NOUN
cblr-3040	1166	43	of	of	ADP
cblr-3040	1166	44	taxpayers	taxpayer	NOUN
cblr-3040	1166	45	in	in	ADP
cblr-3040	1166	46	the	the	DET
cblr-3040	1166	47	fairness	fairness	NOUN
cblr-3040	1166	48	of	of	ADP
cblr-3040	1166	49	the	the	DET
cblr-3040	1166	50	system,"2	system,"2	NOUN
cblr-3040	1166	51	7	7	NUM
cblr-3040	1166	52	although	although	SCONJ
cblr-3040	1166	53	at	at	ADV
cblr-3040	1166	54	least	least	ADV
cblr-3040	1166	55	one	one	NUM
cblr-3040	1166	56	noted	note	VERB
cblr-3040	1166	57	commentator	commentator	NOUN
cblr-3040	1166	58	on	on	ADP
cblr-3040	1166	59	accounting	accounting	NOUN
cblr-3040	1166	60	policy	policy	NOUN
cblr-3040	1166	61	had	have	AUX
cblr-3040	1166	62	suggested	suggest	VERB
cblr-3040	1166	63	that	that	SCONJ
cblr-3040	1166	64	the	the	DET
cblr-3040	1166	65	advantages	advantage	NOUN
cblr-3040	1166	66	of	of	ADP
cblr-3040	1166	67	such	such	ADJ
cblr-3040	1166	68	attempted	attempt	VERB
cblr-3040	1166	69	simplicity	simplicity	NOUN
cblr-3040	1166	70	may	may	AUX
cblr-3040	1166	71	be	be	AUX
cblr-3040	1166	72	superficial	superficial	ADJ
cblr-3040	1166	73	and	and	CCONJ
cblr-3040	1166	74	outweighed	outweigh	VERB
cblr-3040	1166	75	by	by	ADP
cblr-3040	1166	76	considerations	consideration	NOUN
cblr-3040	1166	77	warranting	warrant	VERB
cblr-3040	1166	78	that	that	SCONJ
cblr-3040	1166	79	the	the	DET
cblr-3040	1166	80	two	two	NUM
cblr-3040	1166	81	accounting	accounting	NOUN
cblr-3040	1166	82	systems	system	NOUN
cblr-3040	1166	83	be	be	AUX
cblr-3040	1166	84	allowed	allow	VERB
cblr-3040	1166	85	to	to	PART
cblr-3040	1166	86	develop	develop	VERB
cblr-3040	1166	87	independently.0	independently.0	NOUN
cblr-3040	1166	88	"	"	PUNCT
cblr-3040	1166	89	ultimately	ultimately	ADV
cblr-3040	1166	90	,	,	PUNCT
cblr-3040	1166	91	the	the	DET
cblr-3040	1166	92	1954	1954	NUM
cblr-3040	1166	93	tax	tax	NOUN
cblr-3040	1166	94	reform	reform	NOUN
cblr-3040	1166	95	legislation	legislation	NOUN
cblr-3040	1166	96	2	2	NUM
cblr-3040	1166	97	.	.	PUNCT
cblr-3040	1167	1	aicpa	aicpa	VERB
cblr-3040	1167	2	1953	1953	NUM
cblr-3040	1167	3	federal	federal	ADJ
cblr-3040	1167	4	tax	tax	NOUN
cblr-3040	1167	5	committee	committee	NOUN
cblr-3040	1167	6	's	's	PART
cblr-3040	1167	7	recommendations	recommendation	NOUN
cblr-3040	1167	8	,	,	PUNCT
cblr-3040	1167	9	supra	supra	PROPN
cblr-3040	1167	10	note	note	NOUN
cblr-3040	1167	11	204	204	NUM
cblr-3040	1167	12	,	,	PUNCT
cblr-3040	1167	13	at	at	ADP
cblr-3040	1167	14	19	19	NUM
cblr-3040	1167	15	.	.	NOUN
cblr-3040	1167	16	206	206	NUM
cblr-3040	1168	1	it	it	PRON
cblr-3040	1168	2	should	should	AUX
cblr-3040	1168	3	be	be	AUX
cblr-3040	1168	4	noted	note	VERB
cblr-3040	1168	5	that	that	SCONJ
cblr-3040	1168	6	aicpa	aicpa	PROPN
cblr-3040	1168	7	's	's	PART
cblr-3040	1168	8	committee	committee	NOUN
cblr-3040	1168	9	on	on	ADP
cblr-3040	1168	10	accounting	accounting	NOUN
cblr-3040	1168	11	principles	principle	NOUN
cblr-3040	1168	12	for	for	ADP
cblr-3040	1168	13	income	income	NOUN
cblr-3040	1168	14	tax	tax	NOUN
cblr-3040	1168	15	purposes	purpose	NOUN
cblr-3040	1168	16	did	do	AUX
cblr-3040	1168	17	supplement	supplement	VERB
cblr-3040	1168	18	the	the	DET
cblr-3040	1168	19	"	"	PUNCT
cblr-3040	1168	20	mere	mere	ADJ
cblr-3040	1168	21	timing	timing	NOUN
cblr-3040	1168	22	"	"	PUNCT
cblr-3040	1168	23	argument	argument	NOUN
cblr-3040	1168	24	by	by	ADP
cblr-3040	1168	25	observing	observe	VERB
cblr-3040	1168	26	that	that	SCONJ
cblr-3040	1168	27	accelerating	accelerate	VERB
cblr-3040	1168	28	the	the	DET
cblr-3040	1168	29	recognition	recognition	NOUN
cblr-3040	1168	30	of	of	ADP
cblr-3040	1168	31	taxable	taxable	ADJ
cblr-3040	1168	32	income	income	NOUN
cblr-3040	1168	33	by	by	ADP
cblr-3040	1168	34	accelerating	accelerate	VERB
cblr-3040	1168	35	income	income	NOUN
cblr-3040	1168	36	recognition	recognition	NOUN
cblr-3040	1168	37	or	or	CCONJ
cblr-3040	1168	38	delaying	delay	VERB
cblr-3040	1168	39	deduction	deduction	NOUN
cblr-3040	1168	40	is	be	AUX
cblr-3040	1168	41	likely	likely	ADJ
cblr-3040	1168	42	to	to	PART
cblr-3040	1168	43	reduce	reduce	VERB
cblr-3040	1168	44	the	the	DET
cblr-3040	1168	45	government	government	NOUN
cblr-3040	1168	46	's	's	PART
cblr-3040	1168	47	revenue	revenue	NOUN
cblr-3040	1168	48	collection	collection	NOUN
cblr-3040	1168	49	"	"	PUNCT
cblr-3040	1168	50	in	in	ADP
cblr-3040	1168	51	a	a	DET
cblr-3040	1168	52	period	period	NOUN
cblr-3040	1168	53	of	of	ADP
cblr-3040	1168	54	rising	rise	VERB
cblr-3040	1168	55	tax	tax	NOUN
cblr-3040	1168	56	rates	rate	NOUN
cblr-3040	1168	57	.	.	PUNCT
cblr-3040	1168	58	"	"	PUNCT
cblr-3040	1169	1	aicpa	aicpa	VERB
cblr-3040	1169	2	1953	1953	NUM
cblr-3040	1169	3	committee	committee	NOUN
cblr-3040	1169	4	on	on	ADP
cblr-3040	1169	5	accounting	accounting	NOUN
cblr-3040	1169	6	principles	principle	NOUN
cblr-3040	1169	7	for	for	ADP
cblr-3040	1169	8	tax	tax	NOUN
cblr-3040	1169	9	purposes	purpose	NOUN
cblr-3040	1169	10	,	,	PUNCT
cblr-3040	1169	11	supra	supra	PROPN
cblr-3040	1169	12	note	note	NOUN
cblr-3040	1169	13	204	204	NUM
cblr-3040	1169	14	,	,	PUNCT
cblr-3040	1169	15	at	at	ADP
cblr-3040	1169	16	94	94	NUM
cblr-3040	1169	17	.	.	PUNCT
cblr-3040	1170	1	207	207	NUM
cblr-3040	1171	1	i	i	PRON
cblr-3040	1171	2	d.	d.	PROPN
cblr-3040	1171	3	208	208	NUM
cblr-3040	1171	4	see	see	VERB
cblr-3040	1171	5	arthur	arthur	PROPN
cblr-3040	1171	6	m.	m.	PROPN
cblr-3040	1171	7	cannon	cannon	PROPN
cblr-3040	1171	8	,	,	PUNCT
cblr-3040	1171	9	tax	tax	NOUN
cblr-3040	1171	10	pressures	pressure	NOUN
cblr-3040	1171	11	on	on	ADP
cblr-3040	1171	12	accounting	accounting	NOUN
cblr-3040	1171	13	principles	principle	NOUN
cblr-3040	1171	14	and	and	CCONJ
cblr-3040	1171	15	accountants	accountant	NOUN
cblr-3040	1171	16	'	'	PART
cblr-3040	1171	17	independence	independence	NOUN
cblr-3040	1171	18	,	,	PUNCT
cblr-3040	1171	19	27	27	NUM
cblr-3040	1171	20	acct	acct	NOUN
cblr-3040	1171	21	.	.	PUNCT
cblr-3040	1172	1	rev	rev	PROPN
cblr-3040	1172	2	.	.	PROPN
cblr-3040	1172	3	419	419	NUM
cblr-3040	1172	4	,	,	PUNCT
cblr-3040	1172	5	419	419	NUM
cblr-3040	1172	6	(	(	PUNCT
cblr-3040	1172	7	1952	1952	NUM
cblr-3040	1172	8	)	)	PUNCT
cblr-3040	1172	9	(	(	PUNCT
cblr-3040	1172	10	arguing	argue	VERB
cblr-3040	1172	11	,	,	PUNCT
cblr-3040	1172	12	in	in	ADP
cblr-3040	1172	13	response	response	NOUN
cblr-3040	1172	14	to	to	ADP
cblr-3040	1172	15	calls	call	NOUN
cblr-3040	1172	16	in	in	ADP
cblr-3040	1172	17	the	the	DET
cblr-3040	1172	18	early	early	ADJ
cblr-3040	1172	19	1950s	1950	NOUN
cblr-3040	1172	20	for	for	ADP
cblr-3040	1172	21	more	more	ADJ
cblr-3040	1172	22	book	book	NOUN
cblr-3040	1172	23	-	-	PUNCT
cblr-3040	1172	24	tax	tax	NOUN
cblr-3040	1172	25	accounting	accounting	NOUN
cblr-3040	1172	26	conformity	conformity	NOUN
cblr-3040	1172	27	,	,	PUNCT
cblr-3040	1172	28	that	that	SCONJ
cblr-3040	1172	29	:	:	PUNCT
cblr-3040	1172	30	"	"	PUNCT
cblr-3040	1172	31	[	[	X
cblr-3040	1172	32	t]he	t]he	ADJ
cblr-3040	1172	33	time	time	NOUN
cblr-3040	1172	34	has	have	AUX
cblr-3040	1172	35	come	come	VERB
cblr-3040	1172	36	to	to	PART
cblr-3040	1172	37	recognize	recognize	VERB
cblr-3040	1172	38	by	by	ADP
cblr-3040	1172	39	divorce	divorce	NOUN
cblr-3040	1172	40	the	the	DET
cblr-3040	1172	41	separation	separation	NOUN
cblr-3040	1172	42	-	-	PUNCT
cblr-3040	1172	43	in	in	ADP
cblr-3040	1172	44	-	-	PUNCT
cblr-3040	1172	45	fact	fact	NOUN
cblr-3040	1172	46	between	between	ADP
cblr-3040	1172	47	taxable	taxable	ADJ
cblr-3040	1172	48	and	and	CCONJ
cblr-3040	1172	49	business	business	NOUN
cblr-3040	1172	50	income	income	NOUN
cblr-3040	1172	51	,	,	PUNCT
cblr-3040	1172	52	permitting	permit	VERB
cblr-3040	1172	53	each	each	PRON
cblr-3040	1172	54	to	to	PART
cblr-3040	1172	55	go	go	VERB
cblr-3040	1172	56	its	its	PRON
cblr-3040	1172	57	own	own	ADJ
cblr-3040	1172	58	way	way	NOUN
cblr-3040	1172	59	pursuant	pursuant	ADJ
cblr-3040	1172	60	to	to	ADP
cblr-3040	1172	61	the	the	DET
cblr-3040	1172	62	underlying	underlie	VERB
cblr-3040	1172	63	purposes	purpose	NOUN
cblr-3040	1172	64	and	and	CCONJ
cblr-3040	1172	65	nature	nature	NOUN
cblr-3040	1172	66	of	of	ADP
cblr-3040	1172	67	[	[	X
cblr-3040	1172	68	vol	vol	NOUN
cblr-3040	1172	69	.	.	PUNCT
cblr-3040	1172	70	2003	2003	NUM
cblr-3040	1172	71	no	no	NOUN
cblr-3040	1172	72	.	.	NOUN
cblr-3040	1172	73	1:351	1:351	NOUN
cblr-3040	1172	74	stopping	stop	VERB
cblr-3040	1172	75	enron	enron	PROPN
cblr-3040	1172	76	end	end	NOUN
cblr-3040	1172	77	-	-	PUNCT
cblr-3040	1172	78	runs	run	NOUN
cblr-3040	1172	79	and	and	CCONJ
cblr-3040	1172	80	other	other	ADJ
cblr-3040	1172	81	trick	trick	NOUN
cblr-3040	1172	82	plays	play	VERB
cblr-3040	1172	83	123	123	NUM
cblr-3040	1172	84	did	do	AUX
cblr-3040	1172	85	follow	follow	VERB
cblr-3040	1172	86	the	the	DET
cblr-3040	1172	87	predominant	predominant	ADJ
cblr-3040	1172	88	recommendations	recommendation	NOUN
cblr-3040	1172	89	of	of	ADP
cblr-3040	1172	90	the	the	DET
cblr-3040	1172	91	accounting	accounting	NOUN
cblr-3040	1172	92	profession	profession	NOUN
cblr-3040	1172	93	,	,	PUNCT
cblr-3040	1172	94	taking	take	VERB
cblr-3040	1172	95	steps	step	NOUN
cblr-3040	1172	96	,	,	PUNCT
cblr-3040	1172	97	particularly	particularly	ADV
cblr-3040	1172	98	in	in	ADP
cblr-3040	1172	99	the	the	DET
cblr-3040	1172	100	illfated	illfate	VERB
cblr-3040	1172	101	addition	addition	NOUN
cblr-3040	1172	102	of	of	ADP
cblr-3040	1172	103	i.r.c	i.r.c	NOUN
cblr-3040	1172	104	.	.	PUNCT
cblr-3040	1173	1	sections	section	NOUN
cblr-3040	1173	2	452	452	NUM
cblr-3040	1173	3	and	and	CCONJ
cblr-3040	1173	4	462	462	NUM
cblr-3040	1173	5	,	,	PUNCT
cblr-3040	1173	6	to	to	ADP
cblr-3040	1173	7	more	more	ADV
cblr-3040	1173	8	closely	closely	ADV
cblr-3040	1173	9	follow	follow	NOUN
cblr-3040	1173	10	gaap	gaap	NOUN
cblr-3040	1173	11	on	on	ADP
cblr-3040	1173	12	some	some	DET
cblr-3040	1173	13	issues	issue	NOUN
cblr-3040	1173	14	of	of	ADP
cblr-3040	1173	15	the	the	DET
cblr-3040	1173	16	timing	timing	NOUN
cblr-3040	1173	17	of	of	ADP
cblr-3040	1173	18	income	income	NOUN
cblr-3040	1173	19	and	and	CCONJ
cblr-3040	1173	20	loss	loss	NOUN
cblr-3040	1173	21	recognition	recognition	NOUN
cblr-3040	1173	22	.	.	PUNCT
cblr-3040	1174	1	0	0	NUM
cblr-3040	1174	2	9	9	NUM
cblr-3040	1175	1	and	and	CCONJ
cblr-3040	1175	2	,	,	PUNCT
cblr-3040	1175	3	despite	despite	SCONJ
cblr-3040	1175	4	the	the	DET
cblr-3040	1175	5	repeal	repeal	NOUN
cblr-3040	1175	6	of	of	ADP
cblr-3040	1175	7	sections	section	NOUN
cblr-3040	1175	8	452	452	NUM
cblr-3040	1175	9	and	and	CCONJ
cblr-3040	1175	10	462	462	NUM
cblr-3040	1175	11	in	in	ADP
cblr-3040	1175	12	1955	1955	NUM
cblr-3040	1175	13	,	,	PUNCT
cblr-3040	1175	14	the	the	DET
cblr-3040	1175	15	underlying	underlie	VERB
cblr-3040	1175	16	accounting	accounting	NOUN
cblr-3040	1175	17	principles	principle	NOUN
cblr-3040	1175	18	they	they	PRON
cblr-3040	1175	19	embodied	embody	VERB
cblr-3040	1175	20	did	do	AUX
cblr-3040	1175	21	survive	survive	VERB
cblr-3040	1175	22	and	and	CCONJ
cblr-3040	1175	23	have	have	AUX
cblr-3040	1175	24	affected	affect	VERB
cblr-3040	1175	25	subsequent	subsequent	ADJ
cblr-3040	1175	26	tax	tax	NOUN
cblr-3040	1175	27	rules	rule	NOUN
cblr-3040	1175	28	,	,	PUNCT
cblr-3040	1175	29	which	which	DET
cblr-3040	1175	30	more	more	ADV
cblr-3040	1175	31	closely	closely	ADV
cblr-3040	1175	32	conformed	conformed	ADJ
cblr-3040	1175	33	tax	tax	NOUN
cblr-3040	1175	34	accounting	accounting	NOUN
cblr-3040	1175	35	to	to	ADP
cblr-3040	1175	36	gaap	gaap	PROPN
cblr-3040	1175	37	on	on	ADP
cblr-3040	1175	38	at	at	ADV
cblr-3040	1175	39	least	least	ADJ
cblr-3040	1175	40	some	some	PRON
cblr-3040	1175	41	specific	specific	ADJ
cblr-3040	1175	42	items.210	items.210	NOUN
cblr-3040	1175	43	throughout	throughout	ADP
cblr-3040	1175	44	its	its	PRON
cblr-3040	1175	45	lobbying	lobbying	NOUN
cblr-3040	1175	46	for	for	ADP
cblr-3040	1175	47	amendment	amendment	NOUN
cblr-3040	1175	48	of	of	ADP
cblr-3040	1175	49	the	the	DET
cblr-3040	1175	50	tax	tax	NOUN
cblr-3040	1175	51	law	law	NOUN
cblr-3040	1175	52	to	to	PART
cblr-3040	1175	53	embrace	embrace	VERB
cblr-3040	1175	54	gaap	gaap	NOUN
cblr-3040	1175	55	principles	principle	NOUN
cblr-3040	1175	56	for	for	ADP
cblr-3040	1175	57	tax	tax	NOUN
cblr-3040	1175	58	purposes	purpose	NOUN
cblr-3040	1175	59	,	,	PUNCT
cblr-3040	1175	60	the	the	DET
cblr-3040	1175	61	accounting	accounting	NOUN
cblr-3040	1175	62	profession	profession	NOUN
cblr-3040	1175	63	was	be	AUX
cblr-3040	1175	64	extremely	extremely	ADV
cblr-3040	1175	65	clear	clear	ADJ
cblr-3040	1175	66	in	in	ADP
cblr-3040	1175	67	expressing	express	VERB
cblr-3040	1175	68	its	its	PRON
cblr-3040	1175	69	view	view	NOUN
cblr-3040	1175	70	that	that	SCONJ
cblr-3040	1175	71	the	the	DET
cblr-3040	1175	72	government	government	NOUN
cblr-3040	1175	73	should	should	AUX
cblr-3040	1175	74	not	not	PART
cblr-3040	1175	75	get	get	VERB
cblr-3040	1175	76	too	too	ADV
cblr-3040	1175	77	carried	carry	VERB
cblr-3040	1175	78	away	away	ADV
cblr-3040	1175	79	and	and	CCONJ
cblr-3040	1175	80	assume	assume	VERB
cblr-3040	1175	81	that	that	SCONJ
cblr-3040	1175	82	the	the	DET
cblr-3040	1175	83	desirability	desirability	NOUN
cblr-3040	1175	84	of	of	ADP
cblr-3040	1175	85	"	"	PUNCT
cblr-3040	1175	86	conformity	conformity	NOUN
cblr-3040	1175	87	"	"	PUNCT
cblr-3040	1175	88	meant	mean	VERB
cblr-3040	1175	89	that	that	SCONJ
cblr-3040	1175	90	the	the	DET
cblr-3040	1175	91	government	government	NOUN
cblr-3040	1175	92	should	should	AUX
cblr-3040	1175	93	actually	actually	ADV
cblr-3040	1175	94	have	have	VERB
cblr-3040	1175	95	a	a	DET
cblr-3040	1175	96	hand	hand	NOUN
cblr-3040	1175	97	in	in	ADP
cblr-3040	1175	98	determining	determine	VERB
cblr-3040	1175	99	the	the	DET
cblr-3040	1175	100	application	application	NOUN
cblr-3040	1175	101	or	or	CCONJ
cblr-3040	1175	102	formulation	formulation	NOUN
cblr-3040	1175	103	of	of	ADP
cblr-3040	1175	104	the	the	DET
cblr-3040	1175	105	principles	principle	NOUN
cblr-3040	1175	106	to	to	PART
cblr-3040	1175	107	which	which	PRON
cblr-3040	1175	108	the	the	DET
cblr-3040	1175	109	tax	tax	NOUN
cblr-3040	1175	110	law	law	NOUN
cblr-3040	1175	111	was	be	AUX
cblr-3040	1175	112	being	be	AUX
cblr-3040	1175	113	asked	ask	VERB
cblr-3040	1175	114	to	to	PART
cblr-3040	1175	115	conform	conform	VERB
cblr-3040	1175	116	.	.	PUNCT
cblr-3040	1176	1	the	the	DET
cblr-3040	1176	2	aaa	aaa	NOUN
cblr-3040	1176	3	's	's	PART
cblr-3040	1176	4	committee	committee	NOUN
cblr-3040	1176	5	on	on	ADP
cblr-3040	1176	6	concepts	concept	NOUN
cblr-3040	1176	7	and	and	CCONJ
cblr-3040	1176	8	standards	standard	NOUN
cblr-3040	1176	9	underlying	underlie	VERB
cblr-3040	1176	10	corporate	corporate	ADJ
cblr-3040	1176	11	financial	financial	NOUN
cblr-3040	1176	12	each	each	PRON
cblr-3040	1176	13	.	.	PUNCT
cblr-3040	1176	14	"	"	PUNCT
cblr-3040	1176	15	)	)	PUNCT
cblr-3040	1176	16	.	.	PUNCT
cblr-3040	1177	1	this	this	DET
cblr-3040	1177	2	sentiment	sentiment	NOUN
cblr-3040	1177	3	was	be	AUX
cblr-3040	1177	4	echoed	echo	VERB
cblr-3040	1177	5	in	in	ADP
cblr-3040	1177	6	later	later	ADJ
cblr-3040	1177	7	years	year	NOUN
cblr-3040	1177	8	by	by	ADP
cblr-3040	1177	9	raby	raby	PROPN
cblr-3040	1177	10	&	&	CCONJ
cblr-3040	1177	11	richter	richter	PROPN
cblr-3040	1177	12	,	,	PUNCT
cblr-3040	1177	13	supra	supra	PROPN
cblr-3040	1177	14	note	note	NOUN
cblr-3040	1177	15	186	186	NUM
cblr-3040	1177	16	,	,	PUNCT
cblr-3040	1177	17	at	at	ADP
cblr-3040	1177	18	48	48	NUM
cblr-3040	1177	19	(	(	PUNCT
cblr-3040	1177	20	observing	observe	VERB
cblr-3040	1177	21	that	that	SCONJ
cblr-3040	1177	22	"	"	PUNCT
cblr-3040	1177	23	[	[	X
cblr-3040	1177	24	c]onformity	c]onformity	NOUN
cblr-3040	1177	25	,	,	PUNCT
cblr-3040	1177	26	on	on	ADP
cblr-3040	1177	27	the	the	DET
cblr-3040	1177	28	surface	surface	NOUN
cblr-3040	1177	29	,	,	PUNCT
cblr-3040	1177	30	can	can	AUX
cblr-3040	1177	31	be	be	AUX
cblr-3040	1177	32	appealing	appeal	VERB
cblr-3040	1177	33	"	"	PUNCT
cblr-3040	1177	34	but	but	CCONJ
cblr-3040	1177	35	that	that	SCONJ
cblr-3040	1177	36	"	"	PUNCT
cblr-3040	1177	37	the	the	DET
cblr-3040	1177	38	undesirable	undesirable	ADJ
cblr-3040	1177	39	consequences	consequence	NOUN
cblr-3040	1177	40	of	of	ADP
cblr-3040	1177	41	across	across	ADP
cblr-3040	1177	42	-	-	PUNCT
cblr-3040	1177	43	the	the	DET
cblr-3040	1177	44	-	-	PUNCT
cblr-3040	1177	45	board	board	NOUN
cblr-3040	1177	46	conformity	conformity	NOUN
cblr-3040	1177	47	of	of	ADP
cblr-3040	1177	48	tax	tax	NOUN
cblr-3040	1177	49	and	and	CCONJ
cblr-3040	1177	50	financial	financial	ADJ
cblr-3040	1177	51	accounting	accounting	NOUN
cblr-3040	1177	52	are	be	AUX
cblr-3040	1177	53	nevertheless	nevertheless	ADV
cblr-3040	1177	54	far	far	ADV
cblr-3040	1177	55	more	more	ADV
cblr-3040	1177	56	important	important	ADJ
cblr-3040	1177	57	"	"	PUNCT
cblr-3040	1177	58	)	)	PUNCT
cblr-3040	1177	59	.	.	PUNCT
cblr-3040	1178	1	209	209	NUM
cblr-3040	1178	2	see	see	VERB
cblr-3040	1178	3	aicpa	aicpa	VERB
cblr-3040	1178	4	1953	1953	NUM
cblr-3040	1178	5	federal	federal	ADJ
cblr-3040	1178	6	tax	tax	NOUN
cblr-3040	1178	7	committee	committee	NOUN
cblr-3040	1178	8	's	's	PART
cblr-3040	1178	9	recommendations	recommendation	NOUN
cblr-3040	1178	10	,	,	PUNCT
cblr-3040	1178	11	supra	supra	PROPN
cblr-3040	1178	12	note	note	NOUN
cblr-3040	1178	13	204	204	NUM
cblr-3040	1178	14	,	,	PUNCT
cblr-3040	1178	15	at	at	ADP
cblr-3040	1178	16	22	22	NUM
cblr-3040	1178	17	(	(	PUNCT
cblr-3040	1178	18	as	as	ADP
cblr-3040	1178	19	to	to	PART
cblr-3040	1178	20	prepaid	prepay	VERB
cblr-3040	1178	21	income	income	NOUN
cblr-3040	1178	22	)	)	PUNCT
cblr-3040	1178	23	;	;	PUNCT
cblr-3040	1179	1	i	i	PRON
cblr-3040	1179	2	d.	d.	PROPN
cblr-3040	1179	3	at	at	ADP
cblr-3040	1179	4	24	24	NUM
cblr-3040	1179	5	(	(	PUNCT
cblr-3040	1179	6	as	as	ADP
cblr-3040	1179	7	to	to	ADP
cblr-3040	1179	8	estimated	estimate	VERB
cblr-3040	1179	9	expenses	expense	NOUN
cblr-3040	1179	10	and	and	CCONJ
cblr-3040	1179	11	losses	loss	NOUN
cblr-3040	1179	12	)	)	PUNCT
cblr-3040	1179	13	;	;	PUNCT
cblr-3040	1179	14	see	see	AUX
cblr-3040	1179	15	also	also	ADV
cblr-3040	1179	16	aicpa	aicpa	VERB
cblr-3040	1179	17	1953	1953	NUM
cblr-3040	1179	18	committee	committee	NOUN
cblr-3040	1179	19	on	on	ADP
cblr-3040	1179	20	accounting	accounting	NOUN
cblr-3040	1179	21	principles	principle	NOUN
cblr-3040	1179	22	for	for	ADP
cblr-3040	1179	23	tax	tax	NOUN
cblr-3040	1179	24	purposes	purpose	NOUN
cblr-3040	1179	25	,	,	PUNCT
cblr-3040	1179	26	supra	supra	PROPN
cblr-3040	1179	27	note	note	NOUN
cblr-3040	1179	28	204	204	NUM
cblr-3040	1179	29	,	,	PUNCT
cblr-3040	1179	30	at	at	ADP
cblr-3040	1179	31	95	95	NUM
cblr-3040	1179	32	-	-	SYM
cblr-3040	1179	33	96	96	NUM
cblr-3040	1179	34	.	.	PUNCT
cblr-3040	1180	1	in	in	ADP
cblr-3040	1180	2	addition	addition	NOUN
cblr-3040	1180	3	to	to	ADP
cblr-3040	1180	4	reiteration	reiteration	NOUN
cblr-3040	1180	5	by	by	ADP
cblr-3040	1180	6	enactment	enactment	NOUN
cblr-3040	1180	7	of	of	ADP
cblr-3040	1180	8	i.r.c	i.r.c	NOUN
cblr-3040	1180	9	.	.	PUNCT
cblr-3040	1181	1	§	§	PROPN
cblr-3040	1181	2	446	446	NUM
cblr-3040	1181	3	of	of	ADP
cblr-3040	1181	4	the	the	DET
cblr-3040	1181	5	"	"	PUNCT
cblr-3040	1181	6	general	general	ADJ
cblr-3040	1181	7	conformity	conformity	NOUN
cblr-3040	1181	8	"	"	PUNCT
cblr-3040	1181	9	rule	rule	NOUN
cblr-3040	1181	10	contained	contain	VERB
cblr-3040	1181	11	in	in	ADP
cblr-3040	1181	12	prior	prior	ADJ
cblr-3040	1181	13	tax	tax	NOUN
cblr-3040	1181	14	statutes	statute	NOUN
cblr-3040	1181	15	,	,	PUNCT
cblr-3040	1181	16	and	and	CCONJ
cblr-3040	1181	17	the	the	DET
cblr-3040	1181	18	prepaid	prepaid	ADJ
cblr-3040	1181	19	income	income	NOUN
cblr-3040	1181	20	and	and	CCONJ
cblr-3040	1181	21	estimated	estimate	VERB
cblr-3040	1181	22	expenses	expense	NOUN
cblr-3040	1181	23	provisions	provision	NOUN
cblr-3040	1181	24	of	of	ADP
cblr-3040	1181	25	§	§	PROPN
cblr-3040	1181	26	§	§	PROPN
cblr-3040	1181	27	452	452	NUM
cblr-3040	1181	28	and	and	CCONJ
cblr-3040	1181	29	462	462	NUM
cblr-3040	1181	30	,	,	PUNCT
cblr-3040	1181	31	the	the	DET
cblr-3040	1181	32	1954	1954	NUM
cblr-3040	1181	33	tax	tax	NOUN
cblr-3040	1181	34	reform	reform	NOUN
cblr-3040	1181	35	legislation	legislation	NOUN
cblr-3040	1181	36	's	's	PART
cblr-3040	1181	37	accounting	accounting	NOUN
cblr-3040	1181	38	provisions	provision	NOUN
cblr-3040	1181	39	also	also	ADV
cblr-3040	1181	40	brought	bring	VERB
cblr-3040	1181	41	tax	tax	NOUN
cblr-3040	1181	42	accounting	accounting	NOUN
cblr-3040	1181	43	closer	close	ADV
cblr-3040	1181	44	to	to	ADP
cblr-3040	1181	45	book	book	NOUN
cblr-3040	1181	46	accounting	account	VERB
cblr-3040	1181	47	in	in	ADP
cblr-3040	1181	48	selected	select	VERB
cblr-3040	1181	49	other	other	ADJ
cblr-3040	1181	50	areas	area	NOUN
cblr-3040	1181	51	,	,	PUNCT
cblr-3040	1181	52	such	such	ADJ
cblr-3040	1181	53	as	as	ADP
cblr-3040	1181	54	allowing	allow	VERB
cblr-3040	1181	55	52	52	NUM
cblr-3040	1181	56	-	-	SYM
cblr-3040	1181	57	53	53	NUM
cblr-3040	1181	58	week	week	NOUN
cblr-3040	1181	59	tax	tax	NOUN
cblr-3040	1181	60	years	year	NOUN
cblr-3040	1181	61	and	and	CCONJ
cblr-3040	1181	62	providing	provide	VERB
cblr-3040	1181	63	for	for	ADP
cblr-3040	1181	64	ratable	ratable	ADJ
cblr-3040	1181	65	accrual	accrual	ADJ
cblr-3040	1181	66	of	of	ADP
cblr-3040	1181	67	real	real	ADJ
cblr-3040	1181	68	estate	estate	NOUN
cblr-3040	1181	69	taxes	taxis	NOUN
cblr-3040	1181	70	by	by	ADP
cblr-3040	1181	71	accrual	accrual	ADJ
cblr-3040	1181	72	basis	basis	NOUN
cblr-3040	1181	73	taxpayers	taxpayer	NOUN
cblr-3040	1181	74	.	.	PUNCT
cblr-3040	1182	1	see	see	VERB
cblr-3040	1182	2	i.r.c	i.r.c	NOUN
cblr-3040	1182	3	.	.	PUNCT
cblr-3040	1183	1	§	§	PROPN
cblr-3040	1183	2	§	§	PROPN
cblr-3040	1183	3	441(f	441(f	PROPN
cblr-3040	1183	4	)	)	PUNCT
cblr-3040	1183	5	,	,	PUNCT
cblr-3040	1183	6	461(c	461(c	PROPN
cblr-3040	1183	7	)	)	PUNCT
cblr-3040	1183	8	(	(	PUNCT
cblr-3040	1183	9	1954	1954	NUM
cblr-3040	1183	10	)	)	PUNCT
cblr-3040	1183	11	.	.	PUNCT
cblr-3040	1184	1	210	210	NUM
cblr-3040	1184	2	see	see	VERB
cblr-3040	1184	3	sheldon	sheldon	PROPN
cblr-3040	1184	4	s.	s.	PROPN
cblr-3040	1184	5	cohen	cohen	PROPN
cblr-3040	1184	6	,	,	PUNCT
cblr-3040	1184	7	accounting	account	VERB
cblr-3040	1184	8	for	for	ADP
cblr-3040	1184	9	taxes	taxis	NOUN
cblr-3040	1184	10	,	,	PUNCT
cblr-3040	1184	11	finance	finance	NOUN
cblr-3040	1184	12	and	and	CCONJ
cblr-3040	1184	13	regulatory	regulatory	ADJ
cblr-3040	1184	14	purposes	purpose	NOUN
cblr-3040	1184	15	-are	-are	VERB
cblr-3040	1184	16	variances	variance	NOUN
cblr-3040	1184	17	necessary	necessary	ADJ
cblr-3040	1184	18	?	?	PUNCT
cblr-3040	1184	19	,	,	PUNCT
cblr-3040	1184	20	44	44	NUM
cblr-3040	1184	21	taxes	taxis	NOUN
cblr-3040	1184	22	780	780	NUM
cblr-3040	1184	23	,	,	PUNCT
cblr-3040	1184	24	788	788	NUM
cblr-3040	1184	25	(	(	PUNCT
cblr-3040	1184	26	1966	1966	NUM
cblr-3040	1184	27	)	)	PUNCT
cblr-3040	1184	28	(	(	PUNCT
cblr-3040	1184	29	where	where	SCONJ
cblr-3040	1184	30	the	the	DET
cblr-3040	1184	31	then	then	ADV
cblr-3040	1184	32	commissioner	commissioner	NOUN
cblr-3040	1184	33	of	of	ADP
cblr-3040	1184	34	internal	internal	ADJ
cblr-3040	1184	35	revenue	revenue	NOUN
cblr-3040	1184	36	observed	observe	VERB
cblr-3040	1184	37	that	that	SCONJ
cblr-3040	1184	38	postrepeal	postrepeal	ADV
cblr-3040	1184	39	those	those	DET
cblr-3040	1184	40	two	two	NUM
cblr-3040	1184	41	provisions	provision	NOUN
cblr-3040	1184	42	continued	continue	VERB
cblr-3040	1184	43	to	to	PART
cblr-3040	1184	44	"	"	PUNCT
cblr-3040	1184	45	have	have	VERB
cblr-3040	1184	46	an	an	DET
cblr-3040	1184	47	impact	impact	NOUN
cblr-3040	1184	48	on	on	ADP
cblr-3040	1184	49	tax	tax	NOUN
cblr-3040	1184	50	policy	policy	NOUN
cblr-3040	1184	51	considerations	consideration	NOUN
cblr-3040	1184	52	,	,	PUNCT
cblr-3040	1184	53	"	"	PUNCT
cblr-3040	1184	54	noting	note	VERB
cblr-3040	1184	55	,	,	PUNCT
cblr-3040	1184	56	as	as	ADP
cblr-3040	1184	57	examples	example	NOUN
cblr-3040	1184	58	,	,	PUNCT
cblr-3040	1184	59	the	the	DET
cblr-3040	1184	60	subsequent	subsequent	ADJ
cblr-3040	1184	61	enactment	enactment	NOUN
cblr-3040	1184	62	of	of	ADP
cblr-3040	1184	63	i.r.c	i.r.c	NOUN
cblr-3040	1184	64	.	.	PUNCT
cblr-3040	1185	1	provisions	provision	NOUN
cblr-3040	1185	2	on	on	ADP
cblr-3040	1185	3	prepaid	prepaid	ADJ
cblr-3040	1185	4	subscription	subscription	NOUN
cblr-3040	1185	5	income	income	NOUN
cblr-3040	1185	6	and	and	CCONJ
cblr-3040	1185	7	prepaid	prepaid	ADJ
cblr-3040	1185	8	dues	due	NOUN
cblr-3040	1185	9	income	income	NOUN
cblr-3040	1185	10	)	)	PUNCT
cblr-3040	1185	11	.	.	PUNCT
cblr-3040	1186	1	see	see	VERB
cblr-3040	1186	2	also	also	ADV
cblr-3040	1186	3	president	president	PROPN
cblr-3040	1186	4	's	's	PART
cblr-3040	1186	5	business	business	NOUN
cblr-3040	1186	6	taxation	taxation	PROPN
cblr-3040	1186	7	rep	rep	PROPN
cblr-3040	1186	8	.	.	PROPN
cblr-3040	1186	9	,	,	PUNCT
cblr-3040	1186	10	supra	supra	PROPN
cblr-3040	1186	11	note	note	PROPN
cblr-3040	1186	12	177	177	NUM
cblr-3040	1186	13	,	,	PUNCT
cblr-3040	1186	14	at	at	ADP
cblr-3040	1186	15	60	60	NUM
cblr-3040	1186	16	.	.	PUNCT
cblr-3040	1187	1	statements	statement	NOUN
cblr-3040	1187	2	commented	comment	VERB
cblr-3040	1187	3	,	,	PUNCT
cblr-3040	1187	4	for	for	ADP
cblr-3040	1187	5	example	example	NOUN
cblr-3040	1187	6	,	,	PUNCT
cblr-3040	1187	7	that	that	SCONJ
cblr-3040	1187	8	"	"	PUNCT
cblr-3040	1187	9	neither	neither	CCONJ
cblr-3040	1187	10	the	the	DET
cblr-3040	1187	11	congress	congress	PROPN
cblr-3040	1187	12	nor	nor	CCONJ
cblr-3040	1187	13	the	the	DET
cblr-3040	1187	14	administrative	administrative	ADJ
cblr-3040	1187	15	authorities	authority	NOUN
cblr-3040	1187	16	nor	nor	CCONJ
cblr-3040	1187	17	the	the	DET
cblr-3040	1187	18	courts	court	NOUN
cblr-3040	1187	19	should	should	AUX
cblr-3040	1187	20	undertake	undertake	VERB
cblr-3040	1187	21	to	to	PART
cblr-3040	1187	22	modify	modify	VERB
cblr-3040	1187	23	the	the	DET
cblr-3040	1187	24	application	application	NOUN
cblr-3040	1187	25	of	of	ADP
cblr-3040	1187	26	generally	generally	ADV
cblr-3040	1187	27	accepted	accept	VERB
cblr-3040	1187	28	accounting	accounting	NOUN
cblr-3040	1187	29	principles	principle	NOUN
cblr-3040	1187	30	,	,	PUNCT
cblr-3040	1187	31	consistently	consistently	ADV
cblr-3040	1187	32	used	use	VERB
cblr-3040	1187	33	by	by	ADP
cblr-3040	1187	34	the	the	DET
cblr-3040	1187	35	taxpayer	taxpayer	NOUN
cblr-3040	1187	36	for	for	ADP
cblr-3040	1187	37	published	publish	VERB
cblr-3040	1187	38	statement	statement	NOUN
cblr-3040	1187	39	purposes	purpose	NOUN
cblr-3040	1187	40	,	,	PUNCT
cblr-3040	1187	41	solely	solely	ADV
cblr-3040	1187	42	to	to	PART
cblr-3040	1187	43	alter	alter	VERB
cblr-3040	1187	44	the	the	DET
cblr-3040	1187	45	recognition	recognition	NOUN
cblr-3040	1187	46	of	of	ADP
cblr-3040	1187	47	income	income	NOUN
cblr-3040	1187	48	or	or	CCONJ
cblr-3040	1187	49	expense	expense	NOUN
cblr-3040	1187	50	for	for	ADP
cblr-3040	1187	51	tax	tax	NOUN
cblr-3040	1187	52	purposes	purpose	NOUN
cblr-3040	1187	53	,	,	PUNCT
cblr-3040	1187	54	"	"	PUNCT
cblr-3040	1187	55	and	and	CCONJ
cblr-3040	1187	56	that	that	SCONJ
cblr-3040	1187	57	"	"	PUNCT
cblr-3040	1187	58	[	[	X
cblr-3040	1187	59	a]ccounting	a]ccounting	NOUN
cblr-3040	1187	60	principles	principle	NOUN
cblr-3040	1187	61	should	should	AUX
cblr-3040	1187	62	not	not	PART
cblr-3040	1187	63	be	be	AUX
cblr-3040	1187	64	formulated	formulate	VERB
cblr-3040	1187	65	or	or	CCONJ
cblr-3040	1187	66	public	public	ADJ
cblr-3040	1187	67	reporting	reporting	NOUN
cblr-3040	1187	68	methods	method	NOUN
cblr-3040	1187	69	prescribed	prescribe	VERB
cblr-3040	1187	70	by	by	ADP
cblr-3040	1187	71	directives	directive	NOUN
cblr-3040	1187	72	of	of	ADP
cblr-3040	1187	73	the	the	DET
cblr-3040	1187	74	tax	tax	NOUN
cblr-3040	1187	75	laws	law	NOUN
cblr-3040	1187	76	;	;	PUNCT
cblr-3040	1187	77	the	the	DET
cblr-3040	1187	78	body	body	NOUN
cblr-3040	1187	79	of	of	ADP
cblr-3040	1187	80	accounting	accounting	NOUN
cblr-3040	1187	81	principles	principle	NOUN
cblr-3040	1187	82	and	and	CCONJ
cblr-3040	1187	83	the	the	DET
cblr-3040	1187	84	methods	method	NOUN
cblr-3040	1187	85	of	of	ADP
cblr-3040	1187	86	reporting	reporting	NOUN
cblr-3040	1187	87	should	should	AUX
cblr-3040	1187	88	evolve	evolve	VERB
cblr-3040	1187	89	from	from	ADP
cblr-3040	1187	90	the	the	DET
cblr-3040	1187	91	need	need	NOUN
cblr-3040	1187	92	and	and	CCONJ
cblr-3040	1187	93	uses	use	NOUN
cblr-3040	1187	94	of	of	ADP
cblr-3040	1187	95	the	the	DET
cblr-3040	1187	96	broad	broad	ADJ
cblr-3040	1187	97	public	public	ADJ
cblr-3040	1187	98	interest	interest	NOUN
cblr-3040	1187	99	.	.	PUNCT
cblr-3040	1187	100	"	"	PUNCT
cblr-3040	1188	1	'	'	PUNCT
cblr-3040	1188	2	211	211	NUM
cblr-3040	1188	3	the	the	DET
cblr-3040	1188	4	same	same	ADJ
cblr-3040	1188	5	committee	committee	NOUN
cblr-3040	1188	6	characterized	characterize	VERB
cblr-3040	1188	7	an	an	DET
cblr-3040	1188	8	i.r.c	i.r.c	NOUN
cblr-3040	1188	9	.	.	PUNCT
cblr-3040	1189	1	provision	provision	NOUN
cblr-3040	1189	2	conditioning	condition	VERB
cblr-3040	1189	3	the	the	DET
cblr-3040	1189	4	use	use	NOUN
cblr-3040	1189	5	of	of	ADP
cblr-3040	1189	6	the	the	DET
cblr-3040	1189	7	last	last	ADJ
cblr-3040	1189	8	-	-	PUNCT
cblr-3040	1189	9	in	in	ADP
cblr-3040	1189	10	first	first	ADJ
cblr-3040	1189	11	-	-	PUNCT
cblr-3040	1189	12	out	out	NOUN
cblr-3040	1189	13	(	(	PUNCT
cblr-3040	1189	14	"	"	PUNCT
cblr-3040	1189	15	lifo	lifo	NOUN
cblr-3040	1189	16	"	"	PUNCT
cblr-3040	1189	17	)	)	PUNCT
cblr-3040	1189	18	inventory	inventory	NOUN
cblr-3040	1189	19	method	method	NOUN
cblr-3040	1189	20	for	for	ADP
cblr-3040	1189	21	tax	tax	NOUN
cblr-3040	1189	22	purposes	purpose	NOUN
cblr-3040	1189	23	on	on	ADP
cblr-3040	1189	24	consistent	consistent	ADJ
cblr-3040	1189	25	use	use	NOUN
cblr-3040	1189	26	of	of	ADP
cblr-3040	1189	27	it	it	PRON
cblr-3040	1189	28	in	in	ADP
cblr-3040	1189	29	the	the	DET
cblr-3040	1189	30	taxpayer	taxpayer	NOUN
cblr-3040	1189	31	's	's	PART
cblr-3040	1189	32	financial	financial	ADJ
cblr-3040	1189	33	statements	statement	NOUN
cblr-3040	1189	34	as	as	ADP
cblr-3040	1189	35	"	"	PUNCT
cblr-3040	1189	36	an	an	DET
cblr-3040	1189	37	unwarranted	unwarranted	ADJ
cblr-3040	1189	38	and	and	CCONJ
cblr-3040	1189	39	unnecessary	unnecessary	ADJ
cblr-3040	1189	40	encroachment	encroachment	NOUN
cblr-3040	1189	41	.	.	PUNCT
cblr-3040	1190	1	"212	"212	PROPN
cblr-3040	1190	2	the	the	DET
cblr-3040	1190	3	accounting	accounting	NOUN
cblr-3040	1190	4	profession	profession	NOUN
cblr-3040	1190	5	was	be	AUX
cblr-3040	1190	6	,	,	PUNCT
cblr-3040	1190	7	as	as	SCONJ
cblr-3040	1190	8	one	one	NUM
cblr-3040	1190	9	commentator	commentator	NOUN
cblr-3040	1190	10	observed	observe	VERB
cblr-3040	1190	11	,	,	PUNCT
cblr-3040	1190	12	pressing	press	VERB
cblr-3040	1190	13	for	for	ADP
cblr-3040	1190	14	conformity	conformity	NOUN
cblr-3040	1190	15	of	of	ADP
cblr-3040	1190	16	tax	tax	NOUN
cblr-3040	1190	17	to	to	ADP
cblr-3040	1190	18	gaap	gaap	NOUN
cblr-3040	1190	19	,	,	PUNCT
cblr-3040	1190	20	but	but	CCONJ
cblr-3040	1190	21	simultaneously	simultaneously	ADV
cblr-3040	1190	22	arguing	argue	VERB
cblr-3040	1190	23	strenuously	strenuously	ADV
cblr-3040	1190	24	that	that	SCONJ
cblr-3040	1190	25	its	its	PRON
cblr-3040	1190	26	"	"	PUNCT
cblr-3040	1190	27	harmony	harmony	NOUN
cblr-3040	1190	28	"	"	PUNCT
cblr-3040	1190	29	recommendations	recommendation	NOUN
cblr-3040	1190	30	"	"	PUNCT
cblr-3040	1190	31	did	do	AUX
cblr-3040	1190	32	not	not	PART
cblr-3040	1190	33	mean	mean	VERB
cblr-3040	1190	34	the	the	DET
cblr-3040	1190	35	passage	passage	NOUN
cblr-3040	1190	36	of	of	ADP
cblr-3040	1190	37	tax	tax	NOUN
cblr-3040	1190	38	statutes	statute	NOUN
cblr-3040	1190	39	which	which	PRON
cblr-3040	1190	40	also	also	ADV
cblr-3040	1190	41	legislated	legislate	VERB
cblr-3040	1190	42	accounting	accounting	NOUN
cblr-3040	1190	43	treatment	treatment	NOUN
cblr-3040	1190	44	,	,	PUNCT
cblr-3040	1190	45	but	but	CCONJ
cblr-3040	1190	46	only	only	ADV
cblr-3040	1190	47	that	that	SCONJ
cblr-3040	1190	48	these	these	DET
cblr-3040	1190	49	statutes	statute	NOUN
cblr-3040	1190	50	be	be	AUX
cblr-3040	1190	51	based	base	VERB
cblr-3040	1190	52	on	on	ADP
cblr-3040	1190	53	principles	principle	NOUN
cblr-3040	1190	54	of	of	ADP
cblr-3040	1190	55	accounting	accounting	NOUN
cblr-3040	1190	56	developed	develop	VERB
cblr-3040	1190	57	in	in	ADP
cblr-3040	1190	58	the	the	DET
cblr-3040	1190	59	market	market	NOUN
cblr-3040	1190	60	place	place	NOUN
cblr-3040	1190	61	.	.	PUNCT
cblr-3040	1190	62	"	"	PUNCT
cblr-3040	1191	1	'	'	PUNCT
cblr-3040	1191	2	213	213	NUM
cblr-3040	1191	3	the	the	DET
cblr-3040	1191	4	tenacity	tenacity	NOUN
cblr-3040	1191	5	with	with	ADP
cblr-3040	1191	6	which	which	PRON
cblr-3040	1191	7	the	the	DET
cblr-3040	1191	8	accounting	accounting	NOUN
cblr-3040	1191	9	profession	profession	NOUN
cblr-3040	1191	10	has	have	AUX
cblr-3040	1191	11	fought	fight	VERB
cblr-3040	1191	12	against	against	ADP
cblr-3040	1191	13	suggestions	suggestion	NOUN
cblr-3040	1191	14	that	that	SCONJ
cblr-3040	1191	15	the	the	DET
cblr-3040	1191	16	tax	tax	NOUN
cblr-3040	1191	17	law	law	NOUN
cblr-3040	1191	18	dictate	dictate	VERB
cblr-3040	1191	19	the	the	DET
cblr-3040	1191	20	principles	principle	NOUN
cblr-3040	1191	21	to	to	PART
cblr-3040	1191	22	be	be	AUX
cblr-3040	1191	23	followed	follow	VERB
cblr-3040	1191	24	in	in	ADP
cblr-3040	1191	25	preparing	prepare	VERB
cblr-3040	1191	26	financial	financial	ADJ
cblr-3040	1191	27	statements	statement	NOUN
cblr-3040	1191	28	is	be	AUX
cblr-3040	1191	29	perhaps	perhaps	ADV
cblr-3040	1191	30	best	well	ADV
cblr-3040	1191	31	reflected	reflect	VERB
cblr-3040	1191	32	in	in	ADP
cblr-3040	1191	33	the	the	DET
cblr-3040	1191	34	debate	debate	NOUN
cblr-3040	1191	35	over	over	ADP
cblr-3040	1191	36	so	so	ADV
cblr-3040	1191	37	-	-	PUNCT
cblr-3040	1191	38	called	call	VERB
cblr-3040	1191	39	"	"	PUNCT
cblr-3040	1191	40	booking	booking	NOUN
cblr-3040	1191	41	"	"	PUNCT
cblr-3040	1191	42	requirements	requirement	NOUN
cblr-3040	1191	43	which	which	PRON
cblr-3040	1191	44	flared	flare	VERB
cblr-3040	1191	45	up	up	ADP
cblr-3040	1191	46	in	in	ADP
cblr-3040	1191	47	the	the	DET
cblr-3040	1191	48	late	late	ADJ
cblr-3040	1191	49	1960s	1960	NOUN
cblr-3040	1191	50	and	and	CCONJ
cblr-3040	1191	51	early	early	ADJ
cblr-3040	1191	52	1970s	1970	NOUN
cblr-3040	1191	53	.	.	PUNCT
cblr-3040	1192	1	sometimes	sometimes	ADV
cblr-3040	1192	2	referred	refer	VERB
cblr-3040	1192	3	to	to	ADP
cblr-3040	1192	4	as	as	ADP
cblr-3040	1192	5	a	a	DET
cblr-3040	1192	6	"	"	PUNCT
cblr-3040	1192	7	financial	financial	ADJ
cblr-3040	1192	8	eligibility	eligibility	NOUN
cblr-3040	1192	9	test	test	NOUN
cblr-3040	1192	10	,	,	PUNCT
cblr-3040	1192	11	"	"	PUNCT
cblr-3040	1192	12	a	a	DET
cblr-3040	1192	13	"	"	PUNCT
cblr-3040	1192	14	booking	booking	NOUN
cblr-3040	1192	15	"	"	PUNCT
cblr-3040	1192	16	requirement	requirement	NOUN
cblr-3040	1192	17	simply	simply	ADV
cblr-3040	1192	18	means	mean	VERB
cblr-3040	1192	19	that	that	SCONJ
cblr-3040	1192	20	the	the	DET
cblr-3040	1192	21	tax	tax	NOUN
cblr-3040	1192	22	law	law	NOUN
cblr-3040	1192	23	would	would	AUX
cblr-3040	1192	24	condition	condition	VERB
cblr-3040	1192	25	the	the	DET
cblr-3040	1192	26	use	use	NOUN
cblr-3040	1192	27	for	for	ADP
cblr-3040	1192	28	tax	tax	NOUN
cblr-3040	1192	29	purposes	purpose	NOUN
cblr-3040	1192	30	of	of	ADP
cblr-3040	1192	31	gaap	gaap	NOUN
cblr-3040	1192	32	treatment	treatment	NOUN
cblr-3040	1192	33	of	of	ADP
cblr-3040	1192	34	an	an	DET
cblr-3040	1192	35	item	item	NOUN
cblr-3040	1192	36	on	on	ADP
cblr-3040	1192	37	the	the	DET
cblr-3040	1192	38	taxpayer	taxpayer	NOUN
cblr-3040	1192	39	's	's	PART
cblr-3040	1192	40	demonstration	demonstration	NOUN
cblr-3040	1192	41	that	that	PRON
cblr-3040	1192	42	it	it	PRON
cblr-3040	1192	43	actually	actually	ADV
cblr-3040	1192	44	used	use	VERB
cblr-3040	1192	45	such	such	ADJ
cblr-3040	1192	46	treatment	treatment	NOUN
cblr-3040	1192	47	in	in	ADP
cblr-3040	1192	48	its	its	PRON
cblr-3040	1192	49	financial	financial	ADJ
cblr-3040	1192	50	statements	statement	NOUN
cblr-3040	1192	51	;	;	PUNCT
cblr-3040	1192	52	or	or	CCONJ
cblr-3040	1192	53	,	,	PUNCT
cblr-3040	1192	54	as	as	SCONJ
cblr-3040	1192	55	sheldon	sheldon	PROPN
cblr-3040	1192	56	cohen	cohen	PROPN
cblr-3040	1192	57	,	,	PUNCT
cblr-3040	1192	58	the	the	DET
cblr-3040	1192	59	then	then	ADV
cblr-3040	1192	60	commissioner	commissioner	NOUN
cblr-3040	1192	61	of	of	ADP
cblr-3040	1192	62	the	the	DET
cblr-3040	1192	63	internal	internal	ADJ
cblr-3040	1192	64	revenue	revenue	NOUN
cblr-3040	1192	65	service	service	NOUN
cblr-3040	1192	66	put	put	VERB
cblr-3040	1192	67	it	it	PRON
cblr-3040	1192	68	in	in	ADP
cblr-3040	1192	69	1966	1966	NUM
cblr-3040	1192	70	,	,	PUNCT
cblr-3040	1192	71	"	"	PUNCT
cblr-3040	1192	72	if	if	SCONJ
cblr-3040	1192	73	the	the	DET
cblr-3040	1192	74	argument	argument	NOUN
cblr-3040	1192	75	for	for	ADP
cblr-3040	1192	76	a	a	DET
cblr-3040	1192	77	211	211	NUM
cblr-3040	1192	78	aaa	aaa	NOUN
cblr-3040	1192	79	's	's	PART
cblr-3040	1192	80	accounting	accounting	NOUN
cblr-3040	1192	81	principles	principle	NOUN
cblr-3040	1192	82	and	and	CCONJ
cblr-3040	1192	83	taxable	taxable	ADJ
cblr-3040	1192	84	income	income	NOUN
cblr-3040	1192	85	,	,	PUNCT
cblr-3040	1192	86	supplementary	supplementary	ADJ
cblr-3040	1192	87	statement	statement	NOUN
cblr-3040	1192	88	no	no	INTJ
cblr-3040	1192	89	.	.	NOUN
cblr-3040	1192	90	4	4	NUM
cblr-3040	1192	91	,	,	PUNCT
cblr-3040	1192	92	supra	supra	PROPN
cblr-3040	1192	93	note	note	PROPN
cblr-3040	1192	94	175	175	NUM
cblr-3040	1192	95	,	,	PUNCT
cblr-3040	1192	96	at	at	ADP
cblr-3040	1192	97	428	428	NUM
cblr-3040	1192	98	.	.	PUNCT
cblr-3040	1193	1	212	212	NUM
cblr-3040	1194	1	i	i	PRON
cblr-3040	1194	2	d.	d.	PROPN
cblr-3040	1194	3	at	at	ADP
cblr-3040	1194	4	430	430	NUM
cblr-3040	1194	5	.	.	PUNCT
cblr-3040	1195	1	213	213	NUM
cblr-3040	1195	2	arnett	arnett	PROPN
cblr-3040	1195	3	,	,	PUNCT
cblr-3040	1195	4	supra	supra	PROPN
cblr-3040	1195	5	note	note	NOUN
cblr-3040	1195	6	2	2	NUM
cblr-3040	1195	7	,	,	PUNCT
cblr-3040	1195	8	at	at	ADP
cblr-3040	1195	9	490	490	NUM
cblr-3040	1195	10	.	.	PUNCT
cblr-3040	1196	1	columbia	columbia	PROPN
cblr-3040	1196	2	business	business	PROPN
cblr-3040	1196	3	la	la	PROPN
cblr-3040	1196	4	w	w	PROPN
cblr-3040	1196	5	review	review	NOUN
cblr-3040	1196	6	[	[	X
cblr-3040	1196	7	vol	vol	NOUN
cblr-3040	1196	8	.	.	PUNCT
cblr-3040	1196	9	2003	2003	NUM
cblr-3040	1196	10	no	no	NOUN
cblr-3040	1196	11	.	.	PUNCT
cblr-3040	1197	1	1:35	1:35	NUM
cblr-3040	1197	2	]	]	PUNCT
cblr-3040	1197	3	stopping	stop	VERB
cblr-3040	1197	4	enron	enron	PROPN
cblr-3040	1197	5	end	end	NOUN
cblr-3040	1197	6	-	-	PUNCT
cblr-3040	1197	7	runs	run	NOUN
cblr-3040	1197	8	and	and	CCONJ
cblr-3040	1197	9	other	other	ADJ
cblr-3040	1197	10	trick	trick	NOUN
cblr-3040	1197	11	plays	play	VERB
cblr-3040	1197	12	125	125	NUM
cblr-3040	1197	13	particular	particular	ADJ
cblr-3040	1197	14	tax	tax	NOUN
cblr-3040	1197	15	treatment	treatment	NOUN
cblr-3040	1197	16	is	be	AUX
cblr-3040	1197	17	that	that	SCONJ
cblr-3040	1197	18	such	such	ADJ
cblr-3040	1197	19	treatment	treatment	NOUN
cblr-3040	1197	20	generally	generally	ADV
cblr-3040	1197	21	conforms	conform	VERB
cblr-3040	1197	22	to	to	PART
cblr-3040	1197	23	'	'	PUNCT
cblr-3040	1197	24	generally	generally	ADV
cblr-3040	1197	25	accepted	accept	VERB
cblr-3040	1197	26	accounting	accounting	NOUN
cblr-3040	1197	27	principles	principle	NOUN
cblr-3040	1197	28	,	,	PUNCT
cblr-3040	1197	29	'	'	PUNCT
cblr-3040	1197	30	is	be	AUX
cblr-3040	1197	31	it	it	PRON
cblr-3040	1197	32	unreasonable	unreasonable	ADJ
cblr-3040	1197	33	to	to	PART
cblr-3040	1197	34	require	require	VERB
cblr-3040	1197	35	that	that	SCONJ
cblr-3040	1197	36	such	such	ADJ
cblr-3040	1197	37	treatment	treatment	NOUN
cblr-3040	1197	38	be	be	AUX
cblr-3040	1197	39	used	use	VERB
cblr-3040	1197	40	for	for	ADP
cblr-3040	1197	41	financial	financial	ADJ
cblr-3040	1197	42	statement	statement	NOUN
cblr-3040	1197	43	purposes	purpose	NOUN
cblr-3040	1197	44	?	?	PUNCT
cblr-3040	1197	45	,	,	PUNCT
cblr-3040	1197	46	214	214	NUM
cblr-3040	1197	47	the	the	DET
cblr-3040	1197	48	strength	strength	NOUN
cblr-3040	1197	49	of	of	ADP
cblr-3040	1197	50	that	that	DET
cblr-3040	1197	51	logic	logic	NOUN
cblr-3040	1197	52	was	be	AUX
cblr-3040	1197	53	tested	test	VERB
cblr-3040	1197	54	in	in	ADP
cblr-3040	1197	55	the	the	DET
cblr-3040	1197	56	early	early	ADJ
cblr-3040	1197	57	1970s	1970	NOUN
cblr-3040	1197	58	when	when	SCONJ
cblr-3040	1197	59	the	the	DET
cblr-3040	1197	60	treasury	treasury	PROPN
cblr-3040	1197	61	department	department	NOUN
cblr-3040	1197	62	adopted	adopt	VERB
cblr-3040	1197	63	or	or	CCONJ
cblr-3040	1197	64	proposed	propose	VERB
cblr-3040	1197	65	several	several	ADJ
cblr-3040	1197	66	new	new	ADJ
cblr-3040	1197	67	accounting	accounting	NOUN
cblr-3040	1197	68	method	method	NOUN
cblr-3040	1197	69	eligibility	eligibility	NOUN
cblr-3040	1197	70	requirements	requirement	NOUN
cblr-3040	1197	71	premised	premise	VERB
cblr-3040	1197	72	on	on	ADP
cblr-3040	1197	73	consistent	consistent	ADJ
cblr-3040	1197	74	financial	financial	ADJ
cblr-3040	1197	75	reporting.215	reporting.215	NOUN
cblr-3040	1197	76	the	the	DET
cblr-3040	1197	77	aicpa	aicpa	NOUN
cblr-3040	1197	78	's	's	PART
cblr-3040	1197	79	1971	1971	NUM
cblr-3040	1197	80	response	response	NOUN
cblr-3040	1197	81	to	to	ADP
cblr-3040	1197	82	the	the	DET
cblr-3040	1197	83	treasury	treasury	NOUN
cblr-3040	1197	84	's	's	PART
cblr-3040	1197	85	stepped	step	VERB
cblr-3040	1197	86	-	-	PUNCT
cblr-3040	1197	87	up	up	ADP
cblr-3040	1197	88	focus	focus	NOUN
cblr-3040	1197	89	on	on	ADP
cblr-3040	1197	90	booking	booking	NOUN
cblr-3040	1197	91	requirements	requirement	NOUN
cblr-3040	1197	92	was	be	AUX
cblr-3040	1197	93	quite	quite	ADV
cblr-3040	1197	94	pointed	point	VERB
cblr-3040	1197	95	,	,	PUNCT
cblr-3040	1197	96	reading	read	VERB
cblr-3040	1197	97	in	in	ADP
cblr-3040	1197	98	part	part	NOUN
cblr-3040	1197	99	as	as	SCONJ
cblr-3040	1197	100	follows	follow	VERB
cblr-3040	1197	101	:	:	PUNCT
cblr-3040	1197	102	it	it	PRON
cblr-3040	1197	103	is	be	AUX
cblr-3040	1197	104	obvious	obvious	ADJ
cblr-3040	1197	105	..	..	PUNCT
cblr-3040	1197	106	,	,	PUNCT
cblr-3040	1197	107	that	that	PRON
cblr-3040	1197	108	complete	complete	ADJ
cblr-3040	1197	109	conformity	conformity	NOUN
cblr-3040	1197	110	between	between	ADP
cblr-3040	1197	111	tax	tax	NOUN
cblr-3040	1197	112	accounting	accounting	NOUN
cblr-3040	1197	113	methods	method	NOUN
cblr-3040	1197	114	and	and	CCONJ
cblr-3040	1197	115	financial	financial	ADJ
cblr-3040	1197	116	accounting	accounting	NOUN
cblr-3040	1197	117	methods	method	NOUN
cblr-3040	1197	118	neither	neither	CCONJ
cblr-3040	1197	119	exists	exist	VERB
cblr-3040	1197	120	nor	nor	CCONJ
cblr-3040	1197	121	is	be	AUX
cblr-3040	1197	122	feasible	feasible	ADJ
cblr-3040	1197	123	.	.	PUNCT
cblr-3040	1198	1	a	a	DET
cblr-3040	1198	2	policy	policy	NOUN
cblr-3040	1198	3	of	of	ADP
cblr-3040	1198	4	complete	complete	ADJ
cblr-3040	1198	5	conformity	conformity	NOUN
cblr-3040	1198	6	is	be	AUX
cblr-3040	1198	7	therefore	therefore	ADV
cblr-3040	1198	8	not	not	PART
cblr-3040	1198	9	in	in	ADP
cblr-3040	1198	10	the	the	DET
cblr-3040	1198	11	public	public	ADJ
cblr-3040	1198	12	interest	interest	NOUN
cblr-3040	1198	13	.	.	PUNCT
cblr-3040	1199	1	nevertheless	nevertheless	ADV
cblr-3040	1199	2	,	,	PUNCT
cblr-3040	1199	3	because	because	SCONJ
cblr-3040	1199	4	of	of	ADP
cblr-3040	1199	5	the	the	DET
cblr-3040	1199	6	advantages	advantage	NOUN
cblr-3040	1199	7	to	to	ADP
cblr-3040	1199	8	all	all	DET
cblr-3040	1199	9	parties	party	NOUN
cblr-3040	1199	10	concerned	concern	VERB
cblr-3040	1199	11	of	of	ADP
cblr-3040	1199	12	a	a	DET
cblr-3040	1199	13	consistent	consistent	ADJ
cblr-3040	1199	14	method	method	NOUN
cblr-3040	1199	15	of	of	ADP
cblr-3040	1199	16	income	income	NOUN
cblr-3040	1199	17	determination	determination	NOUN
cblr-3040	1199	18	,	,	PUNCT
cblr-3040	1199	19	a	a	DET
cblr-3040	1199	20	policy	policy	NOUN
cblr-3040	1199	21	which	which	PRON
cblr-3040	1199	22	expresses	express	VERB
cblr-3040	1199	23	a	a	DET
cblr-3040	1199	24	presumption	presumption	NOUN
cblr-3040	1199	25	that	that	SCONJ
cblr-3040	1199	26	tax	tax	NOUN
cblr-3040	1199	27	accounting	accounting	NOUN
cblr-3040	1199	28	methods	method	NOUN
cblr-3040	1199	29	should	should	AUX
cblr-3040	1199	30	conform	conform	VERB
cblr-3040	1199	31	to	to	ADP
cblr-3040	1199	32	financial	financial	ADJ
cblr-3040	1199	33	accounting	accounting	NOUN
cblr-3040	1199	34	methods	method	NOUN
cblr-3040	1199	35	is	be	AUX
cblr-3040	1199	36	desirable	desirable	ADJ
cblr-3040	1199	37	if	if	SCONJ
cblr-3040	1199	38	it	it	PRON
cblr-3040	1199	39	recognizes	recognize	VERB
cblr-3040	1199	40	the	the	DET
cblr-3040	1199	41	existence	existence	NOUN
cblr-3040	1199	42	of	of	ADP
cblr-3040	1199	43	factors	factor	NOUN
cblr-3040	1199	44	...	...	PUNCT
cblr-3040	1199	45	which	which	PRON
cblr-3040	1199	46	may	may	AUX
cblr-3040	1199	47	operate	operate	VERB
cblr-3040	1199	48	to	to	PART
cblr-3040	1199	49	overcome	overcome	VERB
cblr-3040	1199	50	that	that	DET
cblr-3040	1199	51	presumption	presumption	NOUN
cblr-3040	1199	52	.	.	PUNCT
cblr-3040	1200	1	214	214	NUM
cblr-3040	1200	2	cohen	cohen	NOUN
cblr-3040	1200	3	,	,	PUNCT
cblr-3040	1200	4	supra	supra	PROPN
cblr-3040	1200	5	note	note	PROPN
cblr-3040	1200	6	210	210	NUM
cblr-3040	1200	7	,	,	PUNCT
cblr-3040	1200	8	at	at	ADP
cblr-3040	1200	9	793	793	NUM
cblr-3040	1200	10	.	.	PUNCT
cblr-3040	1201	1	for	for	ADP
cblr-3040	1201	2	the	the	DET
cblr-3040	1201	3	use	use	NOUN
cblr-3040	1201	4	of	of	ADP
cblr-3040	1201	5	the	the	DET
cblr-3040	1201	6	term	term	NOUN
cblr-3040	1201	7	"	"	PUNCT
cblr-3040	1201	8	financial	financial	ADJ
cblr-3040	1201	9	eligibility	eligibility	NOUN
cblr-3040	1201	10	test	test	NOUN
cblr-3040	1201	11	,	,	PUNCT
cblr-3040	1201	12	"	"	PUNCT
cblr-3040	1201	13	see	see	VERB
cblr-3040	1201	14	skinner	skinner	PROPN
cblr-3040	1201	15	,	,	PUNCT
cblr-3040	1201	16	supra	supra	PROPN
cblr-3040	1201	17	note	note	PROPN
cblr-3040	1201	18	175	175	NUM
cblr-3040	1201	19	,	,	PUNCT
cblr-3040	1201	20	at	at	ADP
cblr-3040	1201	21	708	708	NUM
cblr-3040	1201	22	.	.	PUNCT
cblr-3040	1202	1	215	215	NUM
cblr-3040	1202	2	skinner	skinner	NOUN
cblr-3040	1202	3	,	,	PUNCT
cblr-3040	1202	4	supra	supra	PROPN
cblr-3040	1202	5	note	note	PROPN
cblr-3040	1202	6	175	175	NUM
cblr-3040	1202	7	,	,	PUNCT
cblr-3040	1202	8	at	at	ADP
cblr-3040	1202	9	711	711	NUM
cblr-3040	1202	10	-	-	SYM
cblr-3040	1202	11	13	13	NUM
cblr-3040	1202	12	(	(	PUNCT
cblr-3040	1202	13	stating	state	VERB
cblr-3040	1202	14	that	that	SCONJ
cblr-3040	1202	15	prior	prior	ADV
cblr-3040	1202	16	to	to	ADP
cblr-3040	1202	17	august	august	PROPN
cblr-3040	1202	18	7	7	NUM
cblr-3040	1202	19	,	,	PUNCT
cblr-3040	1202	20	1970	1970	NUM
cblr-3040	1202	21	the	the	DET
cblr-3040	1202	22	only	only	ADJ
cblr-3040	1202	23	"	"	PUNCT
cblr-3040	1202	24	financial	financial	ADJ
cblr-3040	1202	25	eligibility	eligibility	NOUN
cblr-3040	1202	26	"	"	PUNCT
cblr-3040	1202	27	requirement	requirement	NOUN
cblr-3040	1202	28	related	relate	VERB
cblr-3040	1202	29	to	to	ADP
cblr-3040	1202	30	the	the	DET
cblr-3040	1202	31	use	use	NOUN
cblr-3040	1202	32	of	of	ADP
cblr-3040	1202	33	the	the	DET
cblr-3040	1202	34	lifo	lifo	NOUN
cblr-3040	1202	35	method	method	NOUN
cblr-3040	1202	36	of	of	ADP
cblr-3040	1202	37	inventory	inventory	NOUN
cblr-3040	1202	38	valuation	valuation	NOUN
cblr-3040	1202	39	,	,	PUNCT
cblr-3040	1202	40	but	but	CCONJ
cblr-3040	1202	41	that	that	SCONJ
cblr-3040	1202	42	the	the	DET
cblr-3040	1202	43	treasury	treasury	NOUN
cblr-3040	1202	44	was	be	AUX
cblr-3040	1202	45	acting	act	VERB
cblr-3040	1202	46	to	to	PART
cblr-3040	1202	47	add	add	VERB
cblr-3040	1202	48	booking	booking	NOUN
cblr-3040	1202	49	requirements	requirement	NOUN
cblr-3040	1202	50	in	in	ADP
cblr-3040	1202	51	seven	seven	NUM
cblr-3040	1202	52	other	other	ADJ
cblr-3040	1202	53	areas	area	NOUN
cblr-3040	1202	54	,	,	PUNCT
cblr-3040	1202	55	some	some	PRON
cblr-3040	1202	56	of	of	ADP
cblr-3040	1202	57	which	which	PRON
cblr-3040	1202	58	proposals	proposal	NOUN
cblr-3040	1202	59	were	be	AUX
cblr-3040	1202	60	quickly	quickly	ADV
cblr-3040	1202	61	withdrawn	withdraw	VERB
cblr-3040	1202	62	by	by	ADP
cblr-3040	1202	63	the	the	DET
cblr-3040	1202	64	treasury	treasury	NOUN
cblr-3040	1202	65	)	)	PUNCT
cblr-3040	1202	66	.	.	PUNCT
cblr-3040	1203	1	the	the	DET
cblr-3040	1203	2	only	only	ADJ
cblr-3040	1203	3	such	such	ADJ
cblr-3040	1203	4	surviving	survive	VERB
cblr-3040	1203	5	"	"	PUNCT
cblr-3040	1203	6	direct	direct	ADJ
cblr-3040	1203	7	"	"	PUNCT
cblr-3040	1203	8	booking	booking	NOUN
cblr-3040	1203	9	requirement	requirement	NOUN
cblr-3040	1203	10	in	in	ADP
cblr-3040	1203	11	the	the	DET
cblr-3040	1203	12	i.r.c	i.r.c	NOUN
cblr-3040	1203	13	.	.	PUNCT
cblr-3040	1204	1	itself	itself	PRON
cblr-3040	1204	2	is	be	AUX
cblr-3040	1204	3	the	the	DET
cblr-3040	1204	4	lifo	lifo	NOUN
cblr-3040	1204	5	consistency	consistency	NOUN
cblr-3040	1204	6	rule	rule	NOUN
cblr-3040	1204	7	of	of	ADP
cblr-3040	1204	8	i.r.c	i.r.c	NOUN
cblr-3040	1204	9	.	.	PUNCT
cblr-3040	1205	1	§	§	PROPN
cblr-3040	1205	2	472(c	472(c	PROPN
cblr-3040	1205	3	)	)	PUNCT
cblr-3040	1205	4	(	(	PUNCT
cblr-3040	1205	5	2002	2002	NUM
cblr-3040	1205	6	)	)	PUNCT
cblr-3040	1205	7	.	.	PUNCT
cblr-3040	1206	1	see	see	VERB
cblr-3040	1206	2	lillian	lillian	PROPN
cblr-3040	1206	3	f.	f.	PROPN
cblr-3040	1206	4	mills	mills	PROPN
cblr-3040	1206	5	,	,	PUNCT
cblr-3040	1206	6	book	book	NOUN
cblr-3040	1206	7	-	-	PUNCT
cblr-3040	1206	8	tax	tax	NOUN
cblr-3040	1206	9	differences	difference	NOUN
cblr-3040	1206	10	and	and	CCONJ
cblr-3040	1206	11	internal	internal	ADJ
cblr-3040	1206	12	revenue	revenue	NOUN
cblr-3040	1206	13	service	service	NOUN
cblr-3040	1206	14	adjustments	adjustment	NOUN
cblr-3040	1206	15	,	,	PUNCT
cblr-3040	1206	16	36	36	NUM
cblr-3040	1206	17	j.	j.	PROPN
cblr-3040	1206	18	acct	acct	PROPN
cblr-3040	1206	19	.	.	PUNCT
cblr-3040	1207	1	res	re	NOUN
cblr-3040	1207	2	.	.	PROPN
cblr-3040	1208	1	343	343	NUM
cblr-3040	1208	2	,	,	PUNCT
cblr-3040	1208	3	345	345	NUM
cblr-3040	1208	4	(	(	PUNCT
cblr-3040	1208	5	1998	1998	NUM
cblr-3040	1208	6	)	)	PUNCT
cblr-3040	1208	7	.	.	PUNCT
cblr-3040	1209	1	other	other	ADJ
cblr-3040	1209	2	isolated	isolated	ADJ
cblr-3040	1209	3	instances	instance	NOUN
cblr-3040	1209	4	of	of	ADP
cblr-3040	1209	5	specific	specific	ADJ
cblr-3040	1209	6	booking	booking	NOUN
cblr-3040	1209	7	"	"	PUNCT
cblr-3040	1209	8	linkage	linkage	NOUN
cblr-3040	1209	9	"	"	PUNCT
cblr-3040	1209	10	do	do	AUX
cblr-3040	1209	11	appear	appear	VERB
cblr-3040	1209	12	,	,	PUNCT
cblr-3040	1209	13	however	however	ADV
cblr-3040	1209	14	,	,	PUNCT
cblr-3040	1209	15	as	as	ADP
cblr-3040	1209	16	a	a	DET
cblr-3040	1209	17	matter	matter	NOUN
cblr-3040	1209	18	of	of	ADP
cblr-3040	1209	19	treasury	treasury	NOUN
cblr-3040	1209	20	regulations	regulation	NOUN
cblr-3040	1209	21	.	.	PUNCT
cblr-3040	1210	1	see	see	VERB
cblr-3040	1210	2	,	,	PUNCT
cblr-3040	1210	3	e.g.	e.g.	ADV
cblr-3040	1210	4	,	,	PUNCT
cblr-3040	1210	5	engler	engler	NOUN
cblr-3040	1210	6	,	,	PUNCT
cblr-3040	1210	7	supra	supra	PROPN
cblr-3040	1210	8	note	note	PROPN
cblr-3040	1210	9	19	19	NUM
cblr-3040	1210	10	,	,	PUNCT
cblr-3040	1210	11	at	at	ADP
cblr-3040	1210	12	n.70	n.70	PRON
cblr-3040	1210	13	(	(	PUNCT
cblr-3040	1210	14	discussing	discuss	VERB
cblr-3040	1210	15	regulations	regulation	NOUN
cblr-3040	1210	16	on	on	ADP
cblr-3040	1210	17	the	the	DET
cblr-3040	1210	18	tax	tax	NOUN
cblr-3040	1210	19	effects	effect	NOUN
cblr-3040	1210	20	of	of	ADP
cblr-3040	1210	21	estimated	estimate	VERB
cblr-3040	1210	22	redemptions	redemption	NOUN
cblr-3040	1210	23	on	on	ADP
cblr-3040	1210	24	trading	trading	NOUN
cblr-3040	1210	25	stamps	stamp	NOUN
cblr-3040	1210	26	and	and	CCONJ
cblr-3040	1210	27	regulations	regulation	NOUN
cblr-3040	1210	28	on	on	ADP
cblr-3040	1210	29	absorption	absorption	NOUN
cblr-3040	1210	30	of	of	ADP
cblr-3040	1210	31	certain	certain	ADJ
cblr-3040	1210	32	expenses	expense	NOUN
cblr-3040	1210	33	into	into	ADP
cblr-3040	1210	34	inventory	inventory	NOUN
cblr-3040	1210	35	)	)	PUNCT
cblr-3040	1210	36	.	.	PUNCT
cblr-3040	1211	1	columbia	columbia	PROPN
cblr-3040	1211	2	business	business	PROPN
cblr-3040	1211	3	la	la	PROPN
cblr-3040	1211	4	w	w	PROPN
cblr-3040	1211	5	review	review	NOUN
cblr-3040	1211	6	therefore	therefore	ADV
cblr-3040	1211	7	,	,	PUNCT
cblr-3040	1211	8	the	the	DET
cblr-3040	1211	9	policy	policy	NOUN
cblr-3040	1211	10	of	of	ADP
cblr-3040	1211	11	the	the	DET
cblr-3040	1211	12	aicpa	aicpa	NOUN
cblr-3040	1211	13	is	be	AUX
cblr-3040	1211	14	to	to	PART
cblr-3040	1211	15	advocate	advocate	VERB
cblr-3040	1211	16	conformance	conformance	NOUN
cblr-3040	1211	17	of	of	ADP
cblr-3040	1211	18	tax	tax	NOUN
cblr-3040	1211	19	accounting	accounting	NOUN
cblr-3040	1211	20	to	to	PART
cblr-3040	1211	21	generally	generally	ADV
cblr-3040	1211	22	accepted	accept	VERB
cblr-3040	1211	23	accounting	accounting	NOUN
cblr-3040	1211	24	principles	principle	NOUN
cblr-3040	1211	25	,	,	PUNCT
cblr-3040	1211	26	with	with	ADP
cblr-3040	1211	27	certain	certain	ADJ
cblr-3040	1211	28	exceptions	exception	NOUN
cblr-3040	1211	29	which	which	PRON
cblr-3040	1211	30	need	need	VERB
cblr-3040	1211	31	to	to	PART
cblr-3040	1211	32	be	be	AUX
cblr-3040	1211	33	continuously	continuously	ADV
cblr-3040	1211	34	defined	define	VERB
cblr-3040	1211	35	in	in	ADP
cblr-3040	1211	36	a	a	DET
cblr-3040	1211	37	logical	logical	ADJ
cblr-3040	1211	38	and	and	CCONJ
cblr-3040	1211	39	cohesive	cohesive	ADJ
cblr-3040	1211	40	manner	manner	NOUN
cblr-3040	1211	41	by	by	ADP
cblr-3040	1211	42	the	the	DET
cblr-3040	1211	43	appropriate	appropriate	ADJ
cblr-3040	1211	44	body	body	NOUN
cblr-3040	1211	45	within	within	ADP
cblr-3040	1211	46	the	the	DET
cblr-3040	1211	47	aicpa	aicpa	NOUN
cblr-3040	1211	48	.	.	PUNCT
cblr-3040	1212	1	a	a	DET
cblr-3040	1212	2	requirement	requirement	NOUN
cblr-3040	1212	3	that	that	SCONJ
cblr-3040	1212	4	external	external	ADJ
cblr-3040	1212	5	reports	report	NOUN
cblr-3040	1212	6	for	for	ADP
cblr-3040	1212	7	creditors	creditor	NOUN
cblr-3040	1212	8	,	,	PUNCT
cblr-3040	1212	9	stockholders	stockholder	NOUN
cblr-3040	1212	10	,	,	PUNCT
cblr-3040	1212	11	etc	etc	X
cblr-3040	1212	12	.	.	X
cblr-3040	1212	13	conform	conform	VERB
cblr-3040	1212	14	to	to	PART
cblr-3040	1212	15	income	income	VERB
cblr-3040	1212	16	tax	tax	NOUN
cblr-3040	1212	17	accounting	accounting	NOUN
cblr-3040	1212	18	as	as	ADP
cblr-3040	1212	19	a	a	DET
cblr-3040	1212	20	prerequisite	prerequisite	NOUN
cblr-3040	1212	21	for	for	ADP
cblr-3040	1212	22	the	the	DET
cblr-3040	1212	23	use	use	NOUN
cblr-3040	1212	24	of	of	ADP
cblr-3040	1212	25	certain	certain	ADJ
cblr-3040	1212	26	income	income	NOUN
cblr-3040	1212	27	tax	tax	NOUN
cblr-3040	1212	28	methods	method	NOUN
cblr-3040	1212	29	has	have	AUX
cblr-3040	1212	30	been	be	AUX
cblr-3040	1212	31	applied	apply	VERB
cblr-3040	1212	32	by	by	ADP
cblr-3040	1212	33	the	the	DET
cblr-3040	1212	34	treasury	treasury	PROPN
cblr-3040	1212	35	department	department	PROPN
cblr-3040	1212	36	and	and	CCONJ
cblr-3040	1212	37	further	further	ADJ
cblr-3040	1212	38	applications	application	NOUN
cblr-3040	1212	39	are	be	AUX
cblr-3040	1212	40	under	under	ADP
cblr-3040	1212	41	consideration	consideration	NOUN
cblr-3040	1212	42	.	.	PUNCT
cblr-3040	1213	1	this	this	DET
cblr-3040	1213	2	"	"	PUNCT
cblr-3040	1213	3	booking	booking	NOUN
cblr-3040	1213	4	requirement	requirement	NOUN
cblr-3040	1213	5	"	"	PUNCT
cblr-3040	1213	6	may	may	AUX
cblr-3040	1213	7	be	be	AUX
cblr-3040	1213	8	applied	apply	VERB
cblr-3040	1213	9	inequitably	inequitably	ADV
cblr-3040	1213	10	among	among	ADP
cblr-3040	1213	11	taxpayers	taxpayer	NOUN
cblr-3040	1213	12	,	,	PUNCT
cblr-3040	1213	13	and	and	CCONJ
cblr-3040	1213	14	may	may	AUX
cblr-3040	1213	15	also	also	ADV
cblr-3040	1213	16	serve	serve	VERB
cblr-3040	1213	17	as	as	ADP
cblr-3040	1213	18	a	a	DET
cblr-3040	1213	19	deterrent	deterrent	NOUN
cblr-3040	1213	20	to	to	PART
cblr-3040	1213	21	changes	change	NOUN
cblr-3040	1213	22	in	in	ADP
cblr-3040	1213	23	accounting	accounting	NOUN
cblr-3040	1213	24	principles	principle	NOUN
cblr-3040	1213	25	considered	consider	VERB
cblr-3040	1213	26	desirable	desirable	ADJ
cblr-3040	1213	27	by	by	ADP
cblr-3040	1213	28	the	the	DET
cblr-3040	1213	29	accounting	accounting	NOUN
cblr-3040	1213	30	profession	profession	NOUN
cblr-3040	1213	31	.	.	PUNCT
cblr-3040	1214	1	hence	hence	ADV
cblr-3040	1214	2	,	,	PUNCT
cblr-3040	1214	3	the	the	DET
cblr-3040	1214	4	aicpa	aicpa	NOUN
cblr-3040	1214	5	opposes	oppose	VERB
cblr-3040	1214	6	imposition	imposition	NOUN
cblr-3040	1214	7	of	of	ADP
cblr-3040	1214	8	booking	booking	NOUN
cblr-3040	1214	9	requirements	requirement	NOUN
cblr-3040	1214	10	by	by	ADP
cblr-3040	1214	11	the	the	DET
cblr-3040	1214	12	treasury	treasury	PROPN
cblr-3040	1214	13	department	department	PROPN
cblr-3040	1214	14	,	,	PUNCT
cblr-3040	1214	15	or	or	CCONJ
cblr-3040	1214	16	by	by	ADP
cblr-3040	1214	17	congress	congress	PROPN
cblr-3040	1214	18	.	.	PUNCT
cblr-3040	1215	1	216	216	NUM
cblr-3040	1215	2	among	among	ADP
cblr-3040	1215	3	other	other	ADJ
cblr-3040	1215	4	things	thing	NOUN
cblr-3040	1215	5	,	,	PUNCT
cblr-3040	1215	6	this	this	DET
cblr-3040	1215	7	rather	rather	ADV
cblr-3040	1215	8	harsh	harsh	ADJ
cblr-3040	1215	9	statement	statement	NOUN
cblr-3040	1215	10	suggests	suggest	VERB
cblr-3040	1215	11	a	a	DET
cblr-3040	1215	12	certain	certain	ADJ
cblr-3040	1215	13	arrogance	arrogance	NOUN
cblr-3040	1215	14	on	on	ADP
cblr-3040	1215	15	the	the	DET
cblr-3040	1215	16	part	part	NOUN
cblr-3040	1215	17	of	of	ADP
cblr-3040	1215	18	the	the	DET
cblr-3040	1215	19	accounting	accounting	NOUN
cblr-3040	1215	20	profession	profession	NOUN
cblr-3040	1215	21	,	,	PUNCT
cblr-3040	1215	22	rooted	root	VERB
cblr-3040	1215	23	in	in	ADP
cblr-3040	1215	24	the	the	DET
cblr-3040	1215	25	belief	belief	NOUN
cblr-3040	1215	26	that	that	SCONJ
cblr-3040	1215	27	only	only	ADJ
cblr-3040	1215	28	accountants	accountant	NOUN
cblr-3040	1215	29	can	can	AUX
cblr-3040	1215	30	truly	truly	ADV
cblr-3040	1215	31	understand	understand	VERB
cblr-3040	1215	32	the	the	DET
cblr-3040	1215	33	intricacies	intricacy	NOUN
cblr-3040	1215	34	of	of	ADP
cblr-3040	1215	35	accounting	account	VERB
cblr-3040	1215	36	for	for	ADP
cblr-3040	1215	37	complex	complex	ADJ
cblr-3040	1215	38	financial	financial	ADJ
cblr-3040	1215	39	transactions	transaction	NOUN
cblr-3040	1215	40	.	.	PUNCT
cblr-3040	1216	1	therefore	therefore	ADV
cblr-3040	1216	2	,	,	PUNCT
cblr-3040	1216	3	they	they	PRON
cblr-3040	1216	4	should	should	AUX
cblr-3040	1216	5	be	be	AUX
cblr-3040	1216	6	the	the	DET
cblr-3040	1216	7	ones	one	NOUN
cblr-3040	1216	8	to	to	PART
cblr-3040	1216	9	establish	establish	VERB
cblr-3040	1216	10	accounting	accounting	NOUN
cblr-3040	1216	11	principles	principle	NOUN
cblr-3040	1216	12	that	that	PRON
cblr-3040	1216	13	respond	respond	VERB
cblr-3040	1216	14	to	to	ADP
cblr-3040	1216	15	the	the	DET
cblr-3040	1216	16	evolution	evolution	NOUN
cblr-3040	1216	17	of	of	ADP
cblr-3040	1216	18	business	business	NOUN
cblr-3040	1216	19	transactions	transaction	NOUN
cblr-3040	1216	20	in	in	ADP
cblr-3040	1216	21	a	a	DET
cblr-3040	1216	22	logical	logical	ADJ
cblr-3040	1216	23	and	and	CCONJ
cblr-3040	1216	24	cohesive	cohesive	ADJ
cblr-3040	1216	25	manner	manner	NOUN
cblr-3040	1216	26	.	.	PUNCT
cblr-3040	1217	1	this	this	DET
cblr-3040	1217	2	territorial	territorial	ADJ
cblr-3040	1217	3	reasoning	reasoning	NOUN
cblr-3040	1217	4	had	have	VERB
cblr-3040	1217	5	a	a	DET
cblr-3040	1217	6	long	long	ADJ
cblr-3040	1217	7	history	history	NOUN
cblr-3040	1217	8	.	.	PUNCT
cblr-3040	1218	1	the	the	DET
cblr-3040	1218	2	notion	notion	NOUN
cblr-3040	1218	3	of	of	ADP
cblr-3040	1218	4	the	the	DET
cblr-3040	1218	5	government	government	NOUN
cblr-3040	1218	6	preempting	preempt	VERB
cblr-3040	1218	7	the	the	DET
cblr-3040	1218	8	accounting	accounting	NOUN
cblr-3040	1218	9	profession	profession	NOUN
cblr-3040	1218	10	's	's	PART
cblr-3040	1218	11	role	role	NOUN
cblr-3040	1218	12	in	in	ADP
cblr-3040	1218	13	the	the	DET
cblr-3040	1218	14	establishment	establishment	NOUN
cblr-3040	1218	15	and	and	CCONJ
cblr-3040	1218	16	implementation	implementation	NOUN
cblr-3040	1218	17	of	of	ADP
cblr-3040	1218	18	gaap	gaap	PROPN
cblr-3040	1218	19	had	have	AUX
cblr-3040	1218	20	long	long	ADV
cblr-3040	1218	21	been	be	AUX
cblr-3040	1218	22	the	the	DET
cblr-3040	1218	23	subject	subject	NOUN
cblr-3040	1218	24	of	of	ADP
cblr-3040	1218	25	notable	notable	ADJ
cblr-3040	1218	26	hyperbole	hyperbole	NOUN
cblr-3040	1218	27	.	.	PUNCT
cblr-3040	1219	1	for	for	ADP
cblr-3040	1219	2	example	example	NOUN
cblr-3040	1219	3	,	,	PUNCT
cblr-3040	1219	4	in	in	ADP
cblr-3040	1219	5	1952	1952	NUM
cblr-3040	1219	6	one	one	NUM
cblr-3040	1219	7	commentator	commentator	NOUN
cblr-3040	1219	8	posited	posit	VERB
cblr-3040	1219	9	that	that	SCONJ
cblr-3040	1219	10	"	"	PUNCT
cblr-3040	1219	11	no	no	DET
cblr-3040	1219	12	one	one	NOUN
cblr-3040	1219	13	is	be	AUX
cblr-3040	1219	14	so	so	ADV
cblr-3040	1219	15	well	well	ADV
cblr-3040	1219	16	qualified	qualified	ADJ
cblr-3040	1219	17	as	as	ADP
cblr-3040	1219	18	the	the	DET
cblr-3040	1219	19	independent	independent	ADJ
cblr-3040	1219	20	accountant	accountant	NOUN
cblr-3040	1219	21	in	in	ADP
cblr-3040	1219	22	assisting	assist	VERB
cblr-3040	1219	23	and	and	CCONJ
cblr-3040	1219	24	advising	advise	VERB
cblr-3040	1219	25	in	in	ADP
cblr-3040	1219	26	the	the	DET
cblr-3040	1219	27	determination	determination	NOUN
cblr-3040	1219	28	of	of	ADP
cblr-3040	1219	29	tax	tax	NOUN
cblr-3040	1219	30	effect	effect	NOUN
cblr-3040	1219	31	and	and	CCONJ
cblr-3040	1219	32	tax	tax	NOUN
cblr-3040	1219	33	liability	liability	NOUN
cblr-3040	1219	34	,	,	PUNCT
cblr-3040	1219	35	"	"	PUNCT
cblr-3040	1219	36	but	but	CCONJ
cblr-3040	1219	37	that	that	DET
cblr-3040	1219	38	tax	tax	NOUN
cblr-3040	1219	39	law	law	NOUN
cblr-3040	1219	40	216	216	NUM
cblr-3040	1219	41	aicpa	aicpa	PROPN
cblr-3040	1219	42	board	board	NOUN
cblr-3040	1219	43	of	of	ADP
cblr-3040	1219	44	directors	director	NOUN
cblr-3040	1219	45	,	,	PUNCT
cblr-3040	1219	46	position	position	NOUN
cblr-3040	1219	47	on	on	ADP
cblr-3040	1219	48	conformity	conformity	NOUN
cblr-3040	1219	49	of	of	ADP
cblr-3040	1219	50	tax	tax	NOUN
cblr-3040	1219	51	and	and	CCONJ
cblr-3040	1219	52	fin	fin	NOUN
cblr-3040	1219	53	.	.	PUNCT
cblr-3040	1220	1	acct	acct	NOUN
cblr-3040	1220	2	.	.	PUNCT
cblr-3040	1221	1	(	(	PUNCT
cblr-3040	1221	2	oct	oct	PROPN
cblr-3040	1221	3	.	.	PROPN
cblr-3040	1221	4	8	8	NUM
cblr-3040	1221	5	,	,	PUNCT
cblr-3040	1221	6	1971	1971	NUM
cblr-3040	1221	7	)	)	PUNCT
cblr-3040	1221	8	,	,	PUNCT
cblr-3040	1221	9	reprinted	reprint	VERB
cblr-3040	1221	10	in	in	ADP
cblr-3040	1221	11	robert	robert	PROPN
cblr-3040	1221	12	g.	g.	PROPN
cblr-3040	1221	13	skinner	skinner	PROPN
cblr-3040	1221	14	,	,	PUNCT
cblr-3040	1221	15	the	the	DET
cblr-3040	1221	16	pressure	pressure	NOUN
cblr-3040	1221	17	for	for	ADP
cblr-3040	1221	18	tax	tax	NOUN
cblr-3040	1221	19	conformity	conformity	NOUN
cblr-3040	1221	20	,	,	PUNCT
cblr-3040	1221	21	1	1	NUM
cblr-3040	1221	22	tax	tax	NOUN
cblr-3040	1221	23	adviser	adviser	NOUN
cblr-3040	1221	24	708	708	NUM
cblr-3040	1221	25	,	,	PUNCT
cblr-3040	1221	26	710	710	NUM
cblr-3040	1221	27	(	(	PUNCT
cblr-3040	1221	28	1972	1972	NUM
cblr-3040	1221	29	)	)	PUNCT
cblr-3040	1221	30	(	(	PUNCT
cblr-3040	1221	31	emphasis	emphasis	NOUN
cblr-3040	1221	32	added	add	VERB
cblr-3040	1221	33	)	)	PUNCT
cblr-3040	1221	34	.	.	PUNCT
cblr-3040	1222	1	[	[	X
cblr-3040	1222	2	vol	vol	NOUN
cblr-3040	1222	3	.	.	PUNCT
cblr-3040	1222	4	2003	2003	NUM
cblr-3040	1222	5	no	no	NOUN
cblr-3040	1222	6	.	.	PUNCT
cblr-3040	1223	1	1:35	1:35	NUM
cblr-3040	1223	2	]	]	PUNCT
cblr-3040	1223	3	stopping	stop	VERB
cblr-3040	1223	4	enron	enron	PROPN
cblr-3040	1223	5	end	end	NOUN
cblr-3040	1223	6	-	-	PUNCT
cblr-3040	1223	7	runs	run	NOUN
cblr-3040	1223	8	and	and	CCONJ
cblr-3040	1223	9	other	other	ADJ
cblr-3040	1223	10	trick	trick	NOUN
cblr-3040	1223	11	plays	play	VERB
cblr-3040	1223	12	127	127	NUM
cblr-3040	1223	13	pressures	pressure	NOUN
cblr-3040	1223	14	driving	drive	VERB
cblr-3040	1223	15	the	the	DET
cblr-3040	1223	16	determination	determination	NOUN
cblr-3040	1223	17	of	of	ADP
cblr-3040	1223	18	book	book	NOUN
cblr-3040	1223	19	income	income	NOUN
cblr-3040	1223	20	would	would	AUX
cblr-3040	1223	21	represent	represent	VERB
cblr-3040	1223	22	"	"	PUNCT
cblr-3040	1223	23	government	government	NOUN
cblr-3040	1223	24	assumption	assumption	NOUN
cblr-3040	1223	25	of	of	ADP
cblr-3040	1223	26	the	the	DET
cblr-3040	1223	27	independent	independent	ADJ
cblr-3040	1223	28	accountant	accountant	NOUN
cblr-3040	1223	29	's	's	PART
cblr-3040	1223	30	task	task	NOUN
cblr-3040	1223	31	with	with	ADP
cblr-3040	1223	32	the	the	DET
cblr-3040	1223	33	evils	evil	NOUN
cblr-3040	1223	34	of	of	ADP
cblr-3040	1223	35	inflexibility	inflexibility	NOUN
cblr-3040	1223	36	and	and	CCONJ
cblr-3040	1223	37	bureaucracy	bureaucracy	NOUN
cblr-3040	1223	38	,	,	PUNCT
cblr-3040	1223	39	and	and	CCONJ
cblr-3040	1223	40	the	the	DET
cblr-3040	1223	41	challenge	challenge	NOUN
cblr-3040	1223	42	to	to	ADP
cblr-3040	1223	43	our	our	PRON
cblr-3040	1223	44	way	way	NOUN
cblr-3040	1223	45	of	of	ADP
cblr-3040	1223	46	life	life	NOUN
cblr-3040	1223	47	which	which	PRON
cblr-3040	1223	48	that	that	PRON
cblr-3040	1223	49	brings	bring	VERB
cblr-3040	1223	50	.	.	PUNCT
cblr-3040	1224	1	"	"	PUNCT
cblr-3040	1224	2	217	217	NUM
cblr-3040	1224	3	similarly	similarly	ADV
cblr-3040	1224	4	,	,	PUNCT
cblr-3040	1224	5	in	in	ADP
cblr-3040	1224	6	an	an	DET
cblr-3040	1224	7	article	article	NOUN
cblr-3040	1224	8	published	publish	VERB
cblr-3040	1224	9	in	in	ADP
cblr-3040	1224	10	the	the	DET
cblr-3040	1224	11	accounting	accounting	NOUN
cblr-3040	1224	12	review	review	NOUN
cblr-3040	1224	13	just	just	ADV
cblr-3040	1224	14	a	a	DET
cblr-3040	1224	15	few	few	ADJ
cblr-3040	1224	16	years	year	NOUN
cblr-3040	1224	17	prior	prior	ADV
cblr-3040	1224	18	to	to	ADP
cblr-3040	1224	19	the	the	DET
cblr-3040	1224	20	aicpa	aicpa	NOUN
cblr-3040	1224	21	's	's	PART
cblr-3040	1224	22	1971	1971	NUM
cblr-3040	1224	23	proclamation	proclamation	NOUN
cblr-3040	1224	24	on	on	ADP
cblr-3040	1224	25	book	book	NOUN
cblr-3040	1224	26	-	-	PUNCT
cblr-3040	1224	27	tax	tax	NOUN
cblr-3040	1224	28	conformity	conformity	NOUN
cblr-3040	1224	29	,	,	PUNCT
cblr-3040	1224	30	the	the	DET
cblr-3040	1224	31	likely	likely	ADJ
cblr-3040	1224	32	consequences	consequence	NOUN
cblr-3040	1224	33	of	of	ADP
cblr-3040	1224	34	potential	potential	ADJ
cblr-3040	1224	35	congressional	congressional	ADJ
cblr-3040	1224	36	or	or	CCONJ
cblr-3040	1224	37	regulatory	regulatory	ADJ
cblr-3040	1224	38	actions	action	NOUN
cblr-3040	1224	39	in	in	ADP
cblr-3040	1224	40	the	the	DET
cblr-3040	1224	41	nature	nature	NOUN
cblr-3040	1224	42	of	of	ADP
cblr-3040	1224	43	booking	booking	NOUN
cblr-3040	1224	44	requirements	requirement	NOUN
cblr-3040	1224	45	were	be	AUX
cblr-3040	1224	46	summarized	summarize	VERB
cblr-3040	1224	47	,	,	PUNCT
cblr-3040	1224	48	much	much	ADJ
cblr-3040	1224	49	in	in	ADP
cblr-3040	1224	50	the	the	DET
cblr-3040	1224	51	manner	manner	NOUN
cblr-3040	1224	52	of	of	ADP
cblr-3040	1224	53	the	the	DET
cblr-3040	1224	54	"	"	PUNCT
cblr-3040	1224	55	end	end	NOUN
cblr-3040	1224	56	of	of	ADP
cblr-3040	1224	57	civilization	civilization	NOUN
cblr-3040	1224	58	"	"	PUNCT
cblr-3040	1224	59	arguments	argument	NOUN
cblr-3040	1224	60	more	more	ADV
cblr-3040	1224	61	recently	recently	ADV
cblr-3040	1224	62	leveled	level	VERB
cblr-3040	1224	63	against	against	ADP
cblr-3040	1224	64	proposals	proposal	NOUN
cblr-3040	1224	65	for	for	ADP
cblr-3040	1224	66	mandatory	mandatory	ADJ
cblr-3040	1224	67	expensing	expensing	NOUN
cblr-3040	1224	68	of	of	ADP
cblr-3040	1224	69	employee	employee	NOUN
cblr-3040	1224	70	stock	stock	NOUN
cblr-3040	1224	71	options,218	options,218	PROPN
cblr-3040	1224	72	as	as	SCONJ
cblr-3040	1224	73	follows	follow	VERB
cblr-3040	1224	74	:	:	PUNCT
cblr-3040	1224	75	we	we	PRON
cblr-3040	1224	76	can	can	AUX
cblr-3040	1224	77	all	all	PRON
cblr-3040	1224	78	visualize	visualize	VERB
cblr-3040	1224	79	the	the	DET
cblr-3040	1224	80	consequences	consequence	NOUN
cblr-3040	1224	81	if	if	SCONJ
cblr-3040	1224	82	accounting	accounting	NOUN
cblr-3040	1224	83	principles	principle	NOUN
cblr-3040	1224	84	were	be	AUX
cblr-3040	1224	85	determined	determine	VERB
cblr-3040	1224	86	by	by	ADP
cblr-3040	1224	87	legislative	legislative	ADJ
cblr-3040	1224	88	fiat	fiat	PROPN
cblr-3040	1224	89	.	.	PUNCT
cblr-3040	1225	1	progress	progress	NOUN
cblr-3040	1225	2	would	would	AUX
cblr-3040	1225	3	be	be	AUX
cblr-3040	1225	4	slow	slow	ADJ
cblr-3040	1225	5	or	or	CCONJ
cblr-3040	1225	6	brought	bring	VERB
cblr-3040	1225	7	to	to	ADP
cblr-3040	1225	8	a	a	DET
cblr-3040	1225	9	halt	halt	NOUN
cblr-3040	1225	10	.	.	PUNCT
cblr-3040	1226	1	the	the	DET
cblr-3040	1226	2	greatest	great	ADJ
cblr-3040	1226	3	asset	asset	NOUN
cblr-3040	1226	4	of	of	ADP
cblr-3040	1226	5	the	the	DET
cblr-3040	1226	6	[	[	X
cblr-3040	1226	7	accounting	accounting	NOUN
cblr-3040	1226	8	]	]	PUNCT
cblr-3040	1226	9	profession	profession	NOUN
cblr-3040	1226	10	-the	-the	DET
cblr-3040	1226	11	critically	critically	ADV
cblr-3040	1226	12	needed	need	VERB
cblr-3040	1226	13	judgment	judgment	NOUN
cblr-3040	1226	14	that	that	SCONJ
cblr-3040	1226	15	professional	professional	ADJ
cblr-3040	1226	16	accountants	accountant	NOUN
cblr-3040	1226	17	can	can	AUX
cblr-3040	1226	18	bring	bring	VERB
cblr-3040	1226	19	to	to	ADP
cblr-3040	1226	20	complex	complex	ADJ
cblr-3040	1226	21	business	business	NOUN
cblr-3040	1226	22	situations	situation	NOUN
cblr-3040	1226	23	would	would	AUX
cblr-3040	1226	24	be	be	AUX
cblr-3040	1226	25	eliminated.219	eliminated.219	ADJ
cblr-3040	1226	26	despite	despite	SCONJ
cblr-3040	1226	27	the	the	DET
cblr-3040	1226	28	aicpa	aicpa	NOUN
cblr-3040	1226	29	's	's	PART
cblr-3040	1226	30	claim	claim	NOUN
cblr-3040	1226	31	to	to	PART
cblr-3040	1226	32	be	be	AUX
cblr-3040	1226	33	the	the	DET
cblr-3040	1226	34	best	good	ADJ
cblr-3040	1226	35	source	source	NOUN
cblr-3040	1226	36	for	for	ADP
cblr-3040	1226	37	determining	determine	VERB
cblr-3040	1226	38	how	how	SCONJ
cblr-3040	1226	39	to	to	PART
cblr-3040	1226	40	establish	establish	VERB
cblr-3040	1226	41	and	and	CCONJ
cblr-3040	1226	42	use	use	VERB
cblr-3040	1226	43	gaap	gaap	NOUN
cblr-3040	1226	44	in	in	ADP
cblr-3040	1226	45	financial	financial	ADJ
cblr-3040	1226	46	statements	statement	NOUN
cblr-3040	1226	47	,	,	PUNCT
cblr-3040	1226	48	the	the	DET
cblr-3040	1226	49	logic	logic	NOUN
cblr-3040	1226	50	of	of	ADP
cblr-3040	1226	51	commissioner	commissioner	PROPN
cblr-3040	1226	52	cohen	cohen	PROPN
cblr-3040	1226	53	's	's	PART
cblr-3040	1226	54	suggestion	suggestion	NOUN
cblr-3040	1226	55	of	of	ADP
cblr-3040	1226	56	the	the	DET
cblr-3040	1226	57	hypocrisy	hypocrisy	NOUN
cblr-3040	1226	58	involved	involve	VERB
cblr-3040	1226	59	in	in	ADP
cblr-3040	1226	60	the	the	DET
cblr-3040	1226	61	accounting	accounting	NOUN
cblr-3040	1226	62	profession	profession	NOUN
cblr-3040	1226	63	pushing	push	VERB
cblr-3040	1226	64	for	for	ADP
cblr-3040	1226	65	favorable	favorable	ADJ
cblr-3040	1226	66	tax	tax	NOUN
cblr-3040	1226	67	results	result	NOUN
cblr-3040	1226	68	based	base	VERB
cblr-3040	1226	69	on	on	ADP
cblr-3040	1226	70	gaap	gaap	PROPN
cblr-3040	1226	71	methodology	methodology	NOUN
cblr-3040	1226	72	,	,	PUNCT
cblr-3040	1226	73	but	but	CCONJ
cblr-3040	1226	74	at	at	ADP
cblr-3040	1226	75	the	the	DET
cblr-3040	1226	76	same	same	ADJ
cblr-3040	1226	77	time	time	NOUN
cblr-3040	1226	78	objecting	object	VERB
cblr-3040	1226	79	to	to	ADP
cblr-3040	1226	80	conditioning	condition	VERB
cblr-3040	1226	81	such	such	ADJ
cblr-3040	1226	82	tax	tax	NOUN
cblr-3040	1226	83	benefits	benefit	NOUN
cblr-3040	1226	84	on	on	ADP
cblr-3040	1226	85	the	the	DET
cblr-3040	1226	86	use	use	NOUN
cblr-3040	1226	87	of	of	ADP
cblr-3040	1226	88	consistent	consistent	ADJ
cblr-3040	1226	89	methodology	methodology	NOUN
cblr-3040	1226	90	in	in	ADP
cblr-3040	1226	91	financial	financial	ADJ
cblr-3040	1226	92	statements	statement	NOUN
cblr-3040	1226	93	,	,	PUNCT
cblr-3040	1226	94	217	217	NUM
cblr-3040	1226	95	see	see	VERB
cblr-3040	1226	96	cannon	cannon	NOUN
cblr-3040	1226	97	,	,	PUNCT
cblr-3040	1226	98	supra	supra	PROPN
cblr-3040	1226	99	note	note	NOUN
cblr-3040	1226	100	208	208	NUM
cblr-3040	1226	101	,	,	PUNCT
cblr-3040	1226	102	at	at	ADP
cblr-3040	1226	103	426	426	NUM
cblr-3040	1226	104	(	(	PUNCT
cblr-3040	1226	105	concluding	conclude	VERB
cblr-3040	1226	106	that	that	PRON
cblr-3040	1226	107	:	:	PUNCT
cblr-3040	1226	108	"	"	PUNCT
cblr-3040	1226	109	surely	surely	ADV
cblr-3040	1226	110	in	in	ADP
cblr-3040	1226	111	recognition	recognition	NOUN
cblr-3040	1226	112	of	of	ADP
cblr-3040	1226	113	the	the	DET
cblr-3040	1226	114	threat	threat	NOUN
cblr-3040	1226	115	to	to	ADP
cblr-3040	1226	116	orderly	orderly	ADJ
cblr-3040	1226	117	development	development	NOUN
cblr-3040	1226	118	of	of	ADP
cblr-3040	1226	119	accounting	accounting	NOUN
cblr-3040	1226	120	principles	principle	NOUN
cblr-3040	1226	121	and	and	CCONJ
cblr-3040	1226	122	their	their	PRON
cblr-3040	1226	123	usefulness	usefulness	NOUN
cblr-3040	1226	124	to	to	ADP
cblr-3040	1226	125	the	the	DET
cblr-3040	1226	126	public	public	NOUN
cblr-3040	1226	127	,	,	PUNCT
cblr-3040	1226	128	and	and	CCONJ
cblr-3040	1226	129	of	of	ADP
cblr-3040	1226	130	the	the	DET
cblr-3040	1226	131	threat	threat	NOUN
cblr-3040	1226	132	to	to	ADP
cblr-3040	1226	133	their	their	PRON
cblr-3040	1226	134	own	own	ADJ
cblr-3040	1226	135	essential	essential	ADJ
cblr-3040	1226	136	attribute	attribute	NOUN
cblr-3040	1226	137	of	of	ADP
cblr-3040	1226	138	independence	independence	NOUN
cblr-3040	1226	139	,	,	PUNCT
cblr-3040	1226	140	the	the	DET
cblr-3040	1226	141	public	public	ADJ
cblr-3040	1226	142	accounting	accounting	NOUN
cblr-3040	1226	143	profession	profession	NOUN
cblr-3040	1226	144	will	will	AUX
cblr-3040	1226	145	take	take	VERB
cblr-3040	1226	146	the	the	DET
cblr-3040	1226	147	lead	lead	NOUN
cblr-3040	1226	148	in	in	ADP
cblr-3040	1226	149	the	the	DET
cblr-3040	1226	150	necessary	necessary	ADJ
cblr-3040	1226	151	separation	separation	NOUN
cblr-3040	1226	152	of	of	ADP
cblr-3040	1226	153	the	the	DET
cblr-3040	1226	154	concepts	concept	NOUN
cblr-3040	1226	155	of	of	ADP
cblr-3040	1226	156	taxable	taxable	ADJ
cblr-3040	1226	157	and	and	CCONJ
cblr-3040	1226	158	business	business	NOUN
cblr-3040	1226	159	income	income	NOUN
cblr-3040	1226	160	.	.	PUNCT
cblr-3040	1226	161	"	"	PUNCT
cblr-3040	1226	162	)	)	PUNCT
cblr-3040	1226	163	.	.	PUNCT
cblr-3040	1227	1	218	218	NUM
cblr-3040	1227	2	see	see	VERB
cblr-3040	1227	3	burkholder	burkholder	NOUN
cblr-3040	1227	4	,	,	PUNCT
cblr-3040	1227	5	supra	supra	PROPN
cblr-3040	1227	6	note	note	NOUN
cblr-3040	1227	7	157	157	NUM
cblr-3040	1227	8	and	and	CCONJ
cblr-3040	1227	9	accompanying	accompany	VERB
cblr-3040	1227	10	text	text	NOUN
cblr-3040	1227	11	.	.	PUNCT
cblr-3040	1228	1	219	219	NUM
cblr-3040	1228	2	arnett	arnett	PROPN
cblr-3040	1228	3	,	,	PUNCT
cblr-3040	1228	4	supra	supra	PROPN
cblr-3040	1228	5	note	note	NOUN
cblr-3040	1228	6	2	2	NUM
cblr-3040	1228	7	,	,	PUNCT
cblr-3040	1228	8	at	at	ADP
cblr-3040	1228	9	490	490	NUM
cblr-3040	1228	10	.	.	PUNCT
cblr-3040	1228	11	see	see	VERB
cblr-3040	1228	12	also	also	ADV
cblr-3040	1228	13	terence	terence	PROPN
cblr-3040	1228	14	f.	f.	PROPN
cblr-3040	1228	15	healy	healy	PROPN
cblr-3040	1228	16	,	,	PUNCT
cblr-3040	1228	17	narrowing	narrow	VERB
cblr-3040	1228	18	the	the	DET
cblr-3040	1228	19	gap	gap	NOUN
cblr-3040	1228	20	between	between	ADP
cblr-3040	1228	21	tax	tax	NOUN
cblr-3040	1228	22	and	and	CCONJ
cblr-3040	1228	23	financial	financial	ADJ
cblr-3040	1228	24	accounting	accounting	NOUN
cblr-3040	1228	25	,	,	PUNCT
cblr-3040	1228	26	22	22	NUM
cblr-3040	1228	27	tulane	tulane	NOUN
cblr-3040	1228	28	tax	tax	NOUN
cblr-3040	1228	29	inst	inst	PROPN
cblr-3040	1228	30	.	.	PROPN
cblr-3040	1228	31	407	407	NUM
cblr-3040	1228	32	,	,	PUNCT
cblr-3040	1228	33	433	433	NUM
cblr-3040	1228	34	(	(	PUNCT
cblr-3040	1228	35	1973	1973	NUM
cblr-3040	1228	36	)	)	PUNCT
cblr-3040	1228	37	(	(	PUNCT
cblr-3040	1228	38	asserting	assert	VERB
cblr-3040	1228	39	that	that	SCONJ
cblr-3040	1228	40	the	the	DET
cblr-3040	1228	41	"	"	PUNCT
cblr-3040	1228	42	spirit	spirit	NOUN
cblr-3040	1228	43	of	of	ADP
cblr-3040	1228	44	cooperation	cooperation	NOUN
cblr-3040	1228	45	"	"	PUNCT
cblr-3040	1228	46	among	among	ADP
cblr-3040	1228	47	the	the	DET
cblr-3040	1228	48	legal	legal	ADJ
cblr-3040	1228	49	and	and	CCONJ
cblr-3040	1228	50	accounting	accounting	NOUN
cblr-3040	1228	51	professions	profession	NOUN
cblr-3040	1228	52	and	and	CCONJ
cblr-3040	1228	53	the	the	DET
cblr-3040	1228	54	treasury	treasury	PROPN
cblr-3040	1228	55	department	department	NOUN
cblr-3040	1228	56	would	would	AUX
cblr-3040	1228	57	"	"	PUNCT
cblr-3040	1228	58	break	break	VERB
cblr-3040	1228	59	down	down	ADP
cblr-3040	1228	60	if	if	SCONJ
cblr-3040	1228	61	treasury	treasury	NOUN
cblr-3040	1228	62	attempts	attempt	VERB
cblr-3040	1228	63	to	to	PART
cblr-3040	1228	64	legislate	legislate	VERB
cblr-3040	1228	65	by	by	ADP
cblr-3040	1228	66	regulations	regulation	NOUN
cblr-3040	1228	67	-especially	-especially	ADV
cblr-3040	1228	68	in	in	ADP
cblr-3040	1228	69	those	those	DET
cblr-3040	1228	70	areas	area	NOUN
cblr-3040	1228	71	that	that	PRON
cblr-3040	1228	72	are	be	AUX
cblr-3040	1228	73	unacceptable	unacceptable	ADJ
cblr-3040	1228	74	to	to	ADP
cblr-3040	1228	75	the	the	DET
cblr-3040	1228	76	financial	financial	ADJ
cblr-3040	1228	77	community	community	NOUN
cblr-3040	1228	78	"	"	PUNCT
cblr-3040	1228	79	)	)	PUNCT
cblr-3040	1228	80	.	.	PUNCT
cblr-3040	1229	1	columbia	columbia	PROPN
cblr-3040	1229	2	business	business	PROPN
cblr-3040	1229	3	law	law	PROPN
cblr-3040	1229	4	review	review	NOUN
cblr-3040	1229	5	was	be	AUX
cblr-3040	1229	6	overpowering	overpower	VERB
cblr-3040	1229	7	.	.	PUNCT
cblr-3040	1230	1	one	one	NUM
cblr-3040	1230	2	prominent	prominent	ADJ
cblr-3040	1230	3	accounting	accounting	NOUN
cblr-3040	1230	4	industry	industry	NOUN
cblr-3040	1230	5	observer	observer	NOUN
cblr-3040	1230	6	commented	comment	VERB
cblr-3040	1230	7	with	with	ADP
cblr-3040	1230	8	respect	respect	NOUN
cblr-3040	1230	9	to	to	ADP
cblr-3040	1230	10	the	the	DET
cblr-3040	1230	11	institute	institute	NOUN
cblr-3040	1230	12	's	's	PART
cblr-3040	1230	13	1971	1971	NUM
cblr-3040	1230	14	statement	statement	NOUN
cblr-3040	1230	15	:	:	PUNCT
cblr-3040	1230	16	"	"	PUNCT
cblr-3040	1230	17	naturally	naturally	ADV
cblr-3040	1230	18	,	,	PUNCT
cblr-3040	1230	19	this	this	DET
cblr-3040	1230	20	rigid	rigid	ADJ
cblr-3040	1230	21	position	position	NOUN
cblr-3040	1230	22	proved	prove	VERB
cblr-3040	1230	23	to	to	PART
cblr-3040	1230	24	be	be	AUX
cblr-3040	1230	25	a	a	DET
cblr-3040	1230	26	source	source	NOUN
cblr-3040	1230	27	of	of	ADP
cblr-3040	1230	28	embarrassment	embarrassment	NOUN
cblr-3040	1230	29	to	to	ADP
cblr-3040	1230	30	the	the	DET
cblr-3040	1230	31	aicpa	aicpa	NOUN
cblr-3040	1230	32	.	.	PUNCT
cblr-3040	1231	1	a	a	DET
cblr-3040	1231	2	policy	policy	NOUN
cblr-3040	1231	3	of	of	ADP
cblr-3040	1231	4	complete	complete	ADJ
cblr-3040	1231	5	opposition	opposition	NOUN
cblr-3040	1231	6	to	to	PART
cblr-3040	1231	7	sound	sound	VERB
cblr-3040	1231	8	accounting	accounting	NOUN
cblr-3040	1231	9	being	be	AUX
cblr-3040	1231	10	made	make	VERB
cblr-3040	1231	11	a	a	DET
cblr-3040	1231	12	condition	condition	NOUN
cblr-3040	1231	13	for	for	ADP
cblr-3040	1231	14	tax	tax	NOUN
cblr-3040	1231	15	treatment	treatment	NOUN
cblr-3040	1231	16	on	on	ADP
cblr-3040	1231	17	the	the	DET
cblr-3040	1231	18	part	part	NOUN
cblr-3040	1231	19	of	of	ADP
cblr-3040	1231	20	the	the	DET
cblr-3040	1231	21	organization	organization	NOUN
cblr-3040	1231	22	responsible	responsible	ADJ
cblr-3040	1231	23	for	for	ADP
cblr-3040	1231	24	development	development	NOUN
cblr-3040	1231	25	of	of	ADP
cblr-3040	1231	26	accounting	accounting	NOUN
cblr-3040	1231	27	principles	principle	NOUN
cblr-3040	1231	28	was	be	AUX
cblr-3040	1231	29	certain	certain	ADJ
cblr-3040	1231	30	to	to	PART
cblr-3040	1231	31	provide	provide	VERB
cblr-3040	1231	32	difficulties	difficulty	NOUN
cblr-3040	1231	33	for	for	ADP
cblr-3040	1231	34	the	the	DET
cblr-3040	1231	35	organization	organization	NOUN
cblr-3040	1231	36	.	.	PUNCT
cblr-3040	1232	1	"220	"220	PROPN
cblr-3040	1232	2	as	as	ADP
cblr-3040	1232	3	a	a	DET
cblr-3040	1232	4	result	result	NOUN
cblr-3040	1232	5	of	of	ADP
cblr-3040	1232	6	the	the	DET
cblr-3040	1232	7	predictably	predictably	ADV
cblr-3040	1232	8	negative	negative	ADJ
cblr-3040	1232	9	reaction	reaction	NOUN
cblr-3040	1232	10	to	to	ADP
cblr-3040	1232	11	the	the	DET
cblr-3040	1232	12	1971	1971	NUM
cblr-3040	1232	13	position	position	NOUN
cblr-3040	1232	14	,	,	PUNCT
cblr-3040	1232	15	the	the	DET
cblr-3040	1232	16	aicpa	aicpa	NOUN
cblr-3040	1232	17	subsequently	subsequently	ADV
cblr-3040	1232	18	softened	soften	VERB
cblr-3040	1232	19	its	its	PRON
cblr-3040	1232	20	stance	stance	NOUN
cblr-3040	1232	21	by	by	ADP
cblr-3040	1232	22	releasing	release	VERB
cblr-3040	1232	23	in	in	ADP
cblr-3040	1232	24	1973	1973	NUM
cblr-3040	1232	25	a	a	DET
cblr-3040	1232	26	revised	revise	VERB
cblr-3040	1232	27	statement	statement	NOUN
cblr-3040	1232	28	on	on	ADP
cblr-3040	1232	29	"	"	PUNCT
cblr-3040	1232	30	conformity	conformity	NOUN
cblr-3040	1232	31	of	of	ADP
cblr-3040	1232	32	tax	tax	NOUN
cblr-3040	1232	33	to	to	ADP
cblr-3040	1232	34	financial	financial	ADJ
cblr-3040	1232	35	accounting	accounting	NOUN
cblr-3040	1232	36	"	"	PUNCT
cblr-3040	1232	37	that	that	PRON
cblr-3040	1232	38	deletes	delete	VERB
cblr-3040	1232	39	the	the	DET
cblr-3040	1232	40	language	language	NOUN
cblr-3040	1232	41	purporting	purport	VERB
cblr-3040	1232	42	to	to	PART
cblr-3040	1232	43	limit	limit	VERB
cblr-3040	1232	44	the	the	DET
cblr-3040	1232	45	authority	authority	NOUN
cblr-3040	1232	46	of	of	ADP
cblr-3040	1232	47	congress	congress	PROPN
cblr-3040	1232	48	and	and	CCONJ
cblr-3040	1232	49	the	the	DET
cblr-3040	1232	50	treasury	treasury	PROPN
cblr-3040	1232	51	department	department	PROPN
cblr-3040	1232	52	and	and	CCONJ
cblr-3040	1232	53	recognizes	recognize	VERB
cblr-3040	1232	54	that	that	SCONJ
cblr-3040	1232	55	"	"	PUNCT
cblr-3040	1232	56	booking	booking	NOUN
cblr-3040	1232	57	requirements	requirement	NOUN
cblr-3040	1232	58	"	"	PUNCT
cblr-3040	1232	59	may	may	AUX
cblr-3040	1232	60	be	be	AUX
cblr-3040	1232	61	appropriate	appropriate	ADJ
cblr-3040	1232	62	in	in	ADP
cblr-3040	1232	63	"	"	PUNCT
cblr-3040	1232	64	many	many	ADJ
cblr-3040	1232	65	circumstances	circumstance	NOUN
cblr-3040	1232	66	.	.	PUNCT
cblr-3040	1232	67	"	"	PUNCT
cblr-3040	1233	1	'	'	PUNCT
cblr-3040	1233	2	221	221	NUM
cblr-3040	1233	3	the	the	DET
cblr-3040	1233	4	1973	1973	NUM
cblr-3040	1233	5	statement	statement	NOUN
cblr-3040	1233	6	does	do	AUX
cblr-3040	1233	7	,	,	PUNCT
cblr-3040	1233	8	however	however	ADV
cblr-3040	1233	9	,	,	PUNCT
cblr-3040	1233	10	expressly	expressly	ADV
cblr-3040	1233	11	state	state	VERB
cblr-3040	1233	12	that	that	SCONJ
cblr-3040	1233	13	"	"	PUNCT
cblr-3040	1233	14	the	the	DET
cblr-3040	1233	15	aicpa	aicpa	NOUN
cblr-3040	1233	16	will	will	AUX
cblr-3040	1233	17	limit	limit	VERB
cblr-3040	1233	18	its	its	PRON
cblr-3040	1233	19	concurrence	concurrence	NOUN
cblr-3040	1233	20	with	with	ADP
cblr-3040	1233	21	financial	financial	ADJ
cblr-3040	1233	22	statement	statement	NOUN
cblr-3040	1233	23	eligibility	eligibility	NOUN
cblr-3040	1233	24	requirements	requirement	NOUN
cblr-3040	1233	25	to	to	ADP
cblr-3040	1233	26	those	those	DET
cblr-3040	1233	27	instances	instance	NOUN
cblr-3040	1233	28	where	where	SCONJ
cblr-3040	1233	29	the	the	DET
cblr-3040	1233	30	appropriate	appropriate	ADJ
cblr-3040	1233	31	bodies	body	NOUN
cblr-3040	1233	32	within	within	ADP
cblr-3040	1233	33	the	the	DET
cblr-3040	1233	34	institute	institute	NOUN
cblr-3040	1233	35	conclude	conclude	VERB
cblr-3040	1233	36	that	that	SCONJ
cblr-3040	1233	37	such	such	DET
cblr-3040	1233	38	a	a	DET
cblr-3040	1233	39	proposed	propose	VERB
cblr-3040	1233	40	requirement	requirement	NOUN
cblr-3040	1233	41	will	will	AUX
cblr-3040	1233	42	not	not	PART
cblr-3040	1233	43	have	have	VERB
cblr-3040	1233	44	a	a	DET
cblr-3040	1233	45	material	material	ADJ
cblr-3040	1233	46	adverse	adverse	ADJ
cblr-3040	1233	47	effect	effect	NOUN
cblr-3040	1233	48	on	on	ADP
cblr-3040	1233	49	the	the	DET
cblr-3040	1233	50	improvement	improvement	NOUN
cblr-3040	1233	51	or	or	CCONJ
cblr-3040	1233	52	application	application	NOUN
cblr-3040	1233	53	of	of	ADP
cblr-3040	1233	54	generally	generally	ADV
cblr-3040	1233	55	accepted	accept	VERB
cblr-3040	1233	56	accounting	accounting	NOUN
cblr-3040	1233	57	principles	principle	NOUN
cblr-3040	1233	58	.	.	PUNCT
cblr-3040	1233	59	"	"	PUNCT
cblr-3040	1234	1	'	'	PUNCT
cblr-3040	1234	2	222	222	NUM
cblr-3040	1234	3	this	this	DET
cblr-3040	1234	4	more	more	ADV
cblr-3040	1234	5	reasoned	reasoned	ADJ
cblr-3040	1234	6	approach	approach	NOUN
cblr-3040	1234	7	to	to	ADP
cblr-3040	1234	8	book	book	NOUN
cblr-3040	1234	9	-	-	PUNCT
cblr-3040	1234	10	tax	tax	NOUN
cblr-3040	1234	11	conformity	conformity	NOUN
cblr-3040	1234	12	issues	issue	NOUN
cblr-3040	1234	13	,	,	PUNCT
cblr-3040	1234	14	embracing	embrace	VERB
cblr-3040	1234	15	a	a	DET
cblr-3040	1234	16	case	case	NOUN
cblr-3040	1234	17	-	-	PUNCT
cblr-3040	1234	18	by	by	ADP
cblr-3040	1234	19	-	-	PUNCT
cblr-3040	1234	20	case	case	NOUN
cblr-3040	1234	21	analysis	analysis	NOUN
cblr-3040	1234	22	,	,	PUNCT
cblr-3040	1234	23	rather	rather	ADV
cblr-3040	1234	24	than	than	ADP
cblr-3040	1234	25	comprehensive	comprehensive	ADJ
cblr-3040	1234	26	attempts	attempt	NOUN
cblr-3040	1234	27	to	to	PART
cblr-3040	1234	28	intertwine	intertwine	VERB
cblr-3040	1234	29	tax	tax	NOUN
cblr-3040	1234	30	and	and	CCONJ
cblr-3040	1234	31	book	book	NOUN
cblr-3040	1234	32	reporting	reporting	NOUN
cblr-3040	1234	33	,	,	PUNCT
cblr-3040	1234	34	has	have	AUX
cblr-3040	1234	35	survived	survive	VERB
cblr-3040	1234	36	since	since	SCONJ
cblr-3040	1234	37	the	the	DET
cblr-3040	1234	38	early	early	ADJ
cblr-3040	1234	39	1970s	1970	NOUN
cblr-3040	1234	40	,	,	PUNCT
cblr-3040	1234	41	and	and	CCONJ
cblr-3040	1234	42	manifests	manifest	VERB
cblr-3040	1234	43	itself	itself	PRON
cblr-3040	1234	44	in	in	ADP
cblr-3040	1234	45	the	the	DET
cblr-3040	1234	46	most	most	ADV
cblr-3040	1234	47	recent	recent	ADJ
cblr-3040	1234	48	dialogue	dialogue	NOUN
cblr-3040	1234	49	on	on	ADP
cblr-3040	1234	50	the	the	DET
cblr-3040	1234	51	extent	extent	NOUN
cblr-3040	1234	52	to	to	PART
cblr-3040	1234	53	which	which	PRON
cblr-3040	1234	54	tax	tax	NOUN
cblr-3040	1234	55	accounting	accounting	NOUN
cblr-3040	1234	56	should	should	AUX
cblr-3040	1234	57	follow	follow	VERB
cblr-3040	1234	58	gaap.223	gaap.223	NOUN
cblr-3040	1234	59	220	220	NUM
cblr-3040	1234	60	t.	t.	PROPN
cblr-3040	1234	61	milton	milton	PROPN
cblr-3040	1234	62	kupfer	kupfer	PROPN
cblr-3040	1234	63	,	,	PUNCT
cblr-3040	1234	64	the	the	DET
cblr-3040	1234	65	financial	financial	ADJ
cblr-3040	1234	66	accounting	accounting	NOUN
cblr-3040	1234	67	disclosure	disclosure	NOUN
cblr-3040	1234	68	of	of	ADP
cblr-3040	1234	69	tax	tax	NOUN
cblr-3040	1234	70	matters	matter	NOUN
cblr-3040	1234	71	:	:	PUNCT
cblr-3040	1234	72	conflicts	conflict	NOUN
cblr-3040	1234	73	with	with	ADP
cblr-3040	1234	74	tax	tax	NOUN
cblr-3040	1234	75	accounting	accounting	NOUN
cblr-3040	1234	76	technical	technical	ADJ
cblr-3040	1234	77	requirements	requirement	NOUN
cblr-3040	1234	78	,	,	PUNCT
cblr-3040	1234	79	33	33	NUM
cblr-3040	1234	80	inst	inst	NOUN
cblr-3040	1234	81	.	.	PUNCT
cblr-3040	1235	1	on	on	ADP
cblr-3040	1235	2	fed	fed	PROPN
cblr-3040	1235	3	.	.	PUNCT
cblr-3040	1235	4	tax'n	tax'n	NOUN
cblr-3040	1235	5	.	.	PUNCT
cblr-3040	1235	6	1121	1121	NUM
cblr-3040	1235	7	,	,	PUNCT
cblr-3040	1235	8	1125	1125	NUM
cblr-3040	1235	9	(	(	PUNCT
cblr-3040	1235	10	1975	1975	NUM
cblr-3040	1235	11	)	)	PUNCT
cblr-3040	1235	12	.	.	PUNCT
cblr-3040	1236	1	221	221	NUM
cblr-3040	1236	2	aicpa	aicpa	ADJ
cblr-3040	1236	3	statement	statement	NOUN
cblr-3040	1236	4	adopted	adopt	VERB
cblr-3040	1236	5	by	by	ADP
cblr-3040	1236	6	the	the	DET
cblr-3040	1236	7	board	board	NOUN
cblr-3040	1236	8	of	of	ADP
cblr-3040	1236	9	directors	director	NOUN
cblr-3040	1236	10	on	on	ADP
cblr-3040	1236	11	conformity	conformity	NOUN
cblr-3040	1236	12	of	of	ADP
cblr-3040	1236	13	tax	tax	NOUN
cblr-3040	1236	14	and	and	CCONJ
cblr-3040	1236	15	financial	financial	ADJ
cblr-3040	1236	16	accounting	accounting	NOUN
cblr-3040	1236	17	(	(	PUNCT
cblr-3040	1236	18	oct	oct	PROPN
cblr-3040	1236	19	.	.	PROPN
cblr-3040	1236	20	11	11	NUM
cblr-3040	1236	21	,	,	PUNCT
cblr-3040	1236	22	1973	1973	NUM
cblr-3040	1236	23	)	)	PUNCT
cblr-3040	1236	24	,	,	PUNCT
cblr-3040	1236	25	reprinted	reprint	VERB
cblr-3040	1236	26	in	in	ADP
cblr-3040	1236	27	44	44	NUM
cblr-3040	1236	28	c.p.a.j	c.p.a.j	NOUN
cblr-3040	1236	29	.	.	PROPN
cblr-3040	1236	30	15	15	NUM
cblr-3040	1236	31	(	(	PUNCT
cblr-3040	1236	32	1974	1974	NUM
cblr-3040	1236	33	)	)	PUNCT
cblr-3040	1236	34	.	.	PUNCT
cblr-3040	1237	1	222	222	NUM
cblr-3040	1238	1	i	i	NOUN
cblr-3040	1238	2	d.	d.	PROPN
cblr-3040	1238	3	223	223	NUM
cblr-3040	1238	4	see	see	VERB
cblr-3040	1238	5	engler	engler	NOUN
cblr-3040	1238	6	,	,	PUNCT
cblr-3040	1238	7	supra	supra	PROPN
cblr-3040	1238	8	note	note	PROPN
cblr-3040	1238	9	19	19	NUM
cblr-3040	1238	10	,	,	PUNCT
cblr-3040	1238	11	at	at	ADP
cblr-3040	1238	12	548	548	NUM
cblr-3040	1238	13	-	-	SYM
cblr-3040	1238	14	58	58	NUM
cblr-3040	1238	15	(	(	PUNCT
cblr-3040	1238	16	analyzing	analyze	VERB
cblr-3040	1238	17	the	the	DET
cblr-3040	1238	18	principal	principal	ADJ
cblr-3040	1238	19	reasons	reason	NOUN
cblr-3040	1238	20	why	why	SCONJ
cblr-3040	1238	21	"	"	PUNCT
cblr-3040	1238	22	comprehensive	comprehensive	ADJ
cblr-3040	1238	23	linkage	linkage	NOUN
cblr-3040	1238	24	"	"	PUNCT
cblr-3040	1238	25	is	be	AUX
cblr-3040	1238	26	viewed	view	VERB
cblr-3040	1238	27	as	as	ADP
cblr-3040	1238	28	unfeasible	unfeasible	ADJ
cblr-3040	1238	29	,	,	PUNCT
cblr-3040	1238	30	including	include	VERB
cblr-3040	1238	31	the	the	DET
cblr-3040	1238	32	fact	fact	NOUN
cblr-3040	1238	33	that	that	SCONJ
cblr-3040	1238	34	the	the	DET
cblr-3040	1238	35	tax	tax	NOUN
cblr-3040	1238	36	law	law	NOUN
cblr-3040	1238	37	often	often	ADV
cblr-3040	1238	38	contains	contain	VERB
cblr-3040	1238	39	"	"	PUNCT
cblr-3040	1238	40	tax	tax	NOUN
cblr-3040	1238	41	preferences	preference	NOUN
cblr-3040	1238	42	"	"	PUNCT
cblr-3040	1238	43	designed	design	VERB
cblr-3040	1238	44	to	to	PART
cblr-3040	1238	45	encourage	encourage	VERB
cblr-3040	1238	46	certain	certain	ADJ
cblr-3040	1238	47	behavior	behavior	NOUN
cblr-3040	1238	48	,	,	PUNCT
cblr-3040	1238	49	and	and	CCONJ
cblr-3040	1238	50	reviewing	review	VERB
cblr-3040	1238	51	some	some	PRON
cblr-3040	1238	52	of	of	ADP
cblr-3040	1238	53	the	the	DET
cblr-3040	1238	54	key	key	ADJ
cblr-3040	1238	55	differences	difference	NOUN
cblr-3040	1238	56	between	between	ADP
cblr-3040	1238	57	the	the	DET
cblr-3040	1238	58	objectives	objective	NOUN
cblr-3040	1238	59	of	of	ADP
cblr-3040	1238	60	tax	tax	NOUN
cblr-3040	1238	61	and	and	CCONJ
cblr-3040	1238	62	financial	financial	ADJ
cblr-3040	1238	63	accounting	accounting	NOUN
cblr-3040	1238	64	that	that	PRON
cblr-3040	1238	65	have	have	AUX
cblr-3040	1238	66	remained	remain	VERB
cblr-3040	1238	67	[	[	X
cblr-3040	1238	68	vol	vol	NOUN
cblr-3040	1238	69	.	.	PUNCT
cblr-3040	1238	70	2003	2003	NUM
cblr-3040	1238	71	no	no	NOUN
cblr-3040	1238	72	.	.	PUNCT
cblr-3040	1239	1	1:35	1:35	NUM
cblr-3040	1239	2	]	]	PUNCT
cblr-3040	1239	3	stopping	stop	VERB
cblr-3040	1239	4	enron	enron	PROPN
cblr-3040	1239	5	end	end	NOUN
cblr-3040	1239	6	-	-	PUNCT
cblr-3040	1239	7	runs	run	NOUN
cblr-3040	1239	8	and	and	CCONJ
cblr-3040	1239	9	other	other	ADJ
cblr-3040	1239	10	trick	trick	NOUN
cblr-3040	1239	11	pla	pla	PROPN
cblr-3040	1239	12	ys	ys	PROPN
cblr-3040	1239	13	129	129	NUM
cblr-3040	1239	14	importantly	importantly	ADV
cblr-3040	1239	15	,	,	PUNCT
cblr-3040	1239	16	the	the	DET
cblr-3040	1239	17	aicpa	aicpa	NOUN
cblr-3040	1239	18	's	's	PART
cblr-3040	1239	19	criticism	criticism	NOUN
cblr-3040	1239	20	of	of	ADP
cblr-3040	1239	21	"	"	PUNCT
cblr-3040	1239	22	booking	booking	NOUN
cblr-3040	1239	23	requirements	requirement	NOUN
cblr-3040	1239	24	"	"	PUNCT
cblr-3040	1239	25	was	be	AUX
cblr-3040	1239	26	not	not	PART
cblr-3040	1239	27	grounded	ground	VERB
cblr-3040	1239	28	solely	solely	ADV
cblr-3040	1239	29	in	in	ADP
cblr-3040	1239	30	skepticism	skepticism	NOUN
cblr-3040	1239	31	concerning	concern	VERB
cblr-3040	1239	32	government	government	NOUN
cblr-3040	1239	33	usurpation	usurpation	NOUN
cblr-3040	1239	34	of	of	ADP
cblr-3040	1239	35	the	the	DET
cblr-3040	1239	36	accounting	accounting	NOUN
cblr-3040	1239	37	profession	profession	NOUN
cblr-3040	1239	38	's	's	PART
cblr-3040	1239	39	role	role	NOUN
cblr-3040	1239	40	.	.	PUNCT
cblr-3040	1240	1	there	there	PRON
cblr-3040	1240	2	was	be	VERB
cblr-3040	1240	3	also	also	ADV
cblr-3040	1240	4	a	a	DET
cblr-3040	1240	5	strong	strong	ADJ
cblr-3040	1240	6	sense	sense	NOUN
cblr-3040	1240	7	,	,	PUNCT
cblr-3040	1240	8	sometimes	sometimes	ADV
cblr-3040	1240	9	expressed	express	VERB
cblr-3040	1240	10	as	as	ADP
cblr-3040	1240	11	a	a	DET
cblr-3040	1240	12	foregone	foregone	NOUN
cblr-3040	1240	13	conclusion	conclusion	NOUN
cblr-3040	1240	14	,	,	PUNCT
cblr-3040	1240	15	that	that	SCONJ
cblr-3040	1240	16	the	the	DET
cblr-3040	1240	17	integrity	integrity	NOUN
cblr-3040	1240	18	of	of	ADP
cblr-3040	1240	19	gaap	gaap	PROPN
cblr-3040	1240	20	would	would	AUX
cblr-3040	1240	21	be	be	AUX
cblr-3040	1240	22	compromised	compromise	VERB
cblr-3040	1240	23	if	if	SCONJ
cblr-3040	1240	24	it	it	PRON
cblr-3040	1240	25	became	become	VERB
cblr-3040	1240	26	advantageous	advantageous	ADJ
cblr-3040	1240	27	to	to	PART
cblr-3040	1240	28	shape	shape	VERB
cblr-3040	1240	29	financial	financial	ADJ
cblr-3040	1240	30	reporting	reporting	NOUN
cblr-3040	1240	31	to	to	PART
cblr-3040	1240	32	facilitate	facilitate	VERB
cblr-3040	1240	33	the	the	DET
cblr-3040	1240	34	securing	securing	NOUN
cblr-3040	1240	35	of	of	ADP
cblr-3040	1240	36	desired	desire	VERB
cblr-3040	1240	37	tax	tax	NOUN
cblr-3040	1240	38	results.224	results.224	NOUN
cblr-3040	1240	39	the	the	DET
cblr-3040	1240	40	argument	argument	NOUN
cblr-3040	1240	41	was	be	AUX
cblr-3040	1240	42	essentially	essentially	ADV
cblr-3040	1240	43	that	that	SCONJ
cblr-3040	1240	44	companies	company	VERB
cblr-3040	1240	45	a	a	DET
cblr-3040	1240	46	concern	concern	NOUN
cblr-3040	1240	47	throughout	throughout	ADP
cblr-3040	1240	48	the	the	DET
cblr-3040	1240	49	years	year	NOUN
cblr-3040	1240	50	since	since	SCONJ
cblr-3040	1240	51	the	the	DET
cblr-3040	1240	52	supreme	supreme	PROPN
cblr-3040	1240	53	court	court	PROPN
cblr-3040	1240	54	's	's	PART
cblr-3040	1240	55	1979	1979	NUM
cblr-3040	1240	56	decision	decision	NOUN
cblr-3040	1240	57	in	in	ADP
cblr-3040	1240	58	thor	thor	PROPN
cblr-3040	1240	59	power	power	PROPN
cblr-3040	1240	60	)	)	PUNCT
cblr-3040	1240	61	.	.	PUNCT
cblr-3040	1241	1	224	224	NUM
cblr-3040	1241	2	see	see	VERB
cblr-3040	1241	3	,	,	PUNCT
cblr-3040	1241	4	e.g.	e.g.	ADV
cblr-3040	1241	5	,	,	PUNCT
cblr-3040	1241	6	arnett	arnett	PROPN
cblr-3040	1241	7	,	,	PUNCT
cblr-3040	1241	8	supra	supra	PROPN
cblr-3040	1241	9	note	note	NOUN
cblr-3040	1241	10	2	2	NUM
cblr-3040	1241	11	,	,	PUNCT
cblr-3040	1241	12	at	at	ADP
cblr-3040	1241	13	484	484	NUM
cblr-3040	1241	14	(	(	PUNCT
cblr-3040	1241	15	"	"	PUNCT
cblr-3040	1241	16	because	because	SCONJ
cblr-3040	1241	17	of	of	ADP
cblr-3040	1241	18	the	the	DET
cblr-3040	1241	19	tax	tax	NOUN
cblr-3040	1241	20	advantages	advantage	NOUN
cblr-3040	1241	21	,	,	PUNCT
cblr-3040	1241	22	accountants	accountant	NOUN
cblr-3040	1241	23	would	would	AUX
cblr-3040	1241	24	be	be	AUX
cblr-3040	1241	25	under	under	ADP
cblr-3040	1241	26	extreme	extreme	ADJ
cblr-3040	1241	27	pressure	pressure	NOUN
cblr-3040	1241	28	by	by	ADP
cblr-3040	1241	29	management	management	NOUN
cblr-3040	1241	30	to	to	PART
cblr-3040	1241	31	justify	justify	VERB
cblr-3040	1241	32	,	,	PUNCT
cblr-3040	1241	33	as	as	ADP
cblr-3040	1241	34	a	a	DET
cblr-3040	1241	35	generally	generally	ADV
cblr-3040	1241	36	accepted	accept	VERB
cblr-3040	1241	37	principle	principle	NOUN
cblr-3040	1241	38	,	,	PUNCT
cblr-3040	1241	39	the	the	DET
cblr-3040	1241	40	procedure	procedure	NOUN
cblr-3040	1241	41	allowing	allow	VERB
cblr-3040	1241	42	the	the	DET
cblr-3040	1241	43	greatest	great	ADJ
cblr-3040	1241	44	tax	tax	NOUN
cblr-3040	1241	45	advantages	advantage	NOUN
cblr-3040	1241	46	;	;	PUNCT
cblr-3040	1241	47	and	and	CCONJ
cblr-3040	1241	48	accountants	accountant	NOUN
cblr-3040	1241	49	,	,	PUNCT
cblr-3040	1241	50	if	if	SCONJ
cblr-3040	1241	51	history	history	NOUN
cblr-3040	1241	52	is	be	AUX
cblr-3040	1241	53	an	an	DET
cblr-3040	1241	54	accurate	accurate	ADJ
cblr-3040	1241	55	indicator	indicator	NOUN
cblr-3040	1241	56	,	,	PUNCT
cblr-3040	1241	57	would	would	AUX
cblr-3040	1241	58	succumb	succumb	VERB
cblr-3040	1241	59	.	.	PUNCT
cblr-3040	1241	60	"	"	PUNCT
cblr-3040	1241	61	)	)	PUNCT
cblr-3040	1241	62	;	;	PUNCT
cblr-3040	1241	63	cannon	cannon	NOUN
cblr-3040	1241	64	,	,	PUNCT
cblr-3040	1241	65	supra	supra	PROPN
cblr-3040	1241	66	note	note	NOUN
cblr-3040	1241	67	208	208	NUM
cblr-3040	1241	68	,	,	PUNCT
cblr-3040	1241	69	at	at	ADP
cblr-3040	1241	70	425	425	NUM
cblr-3040	1241	71	(	(	PUNCT
cblr-3040	1241	72	"	"	PUNCT
cblr-3040	1241	73	[	[	X
cblr-3040	1241	74	intense	intense	ADJ
cblr-3040	1241	75	pressures	pressure	NOUN
cblr-3040	1241	76	may	may	AUX
cblr-3040	1241	77	be	be	AUX
cblr-3040	1241	78	brought	bring	VERB
cblr-3040	1241	79	on	on	ADP
cblr-3040	1241	80	the	the	DET
cblr-3040	1241	81	determination	determination	NOUN
cblr-3040	1241	82	of	of	ADP
cblr-3040	1241	83	accounting	accounting	NOUN
cblr-3040	1241	84	income	income	NOUN
cblr-3040	1241	85	when	when	SCONJ
cblr-3040	1241	86	that	that	PRON
cblr-3040	1241	87	is	be	AUX
cblr-3040	1241	88	identified	identify	VERB
cblr-3040	1241	89	with	with	ADP
cblr-3040	1241	90	taxable	taxable	ADJ
cblr-3040	1241	91	income	income	NOUN
cblr-3040	1241	92	..	..	PUNCT
cblr-3040	1241	93	,	,	PUNCT
cblr-3040	1241	94	since	since	SCONJ
cblr-3040	1241	95	the	the	DET
cblr-3040	1241	96	pressure	pressure	NOUN
cblr-3040	1241	97	of	of	ADP
cblr-3040	1241	98	tax	tax	NOUN
cblr-3040	1241	99	saving	saving	NOUN
cblr-3040	1241	100	is	be	AUX
cblr-3040	1241	101	to	to	PART
cblr-3040	1241	102	minimize	minimize	VERB
cblr-3040	1241	103	not	not	PART
cblr-3040	1241	104	the	the	DET
cblr-3040	1241	105	fact	fact	NOUN
cblr-3040	1241	106	of	of	ADP
cblr-3040	1241	107	income	income	NOUN
cblr-3040	1241	108	but	but	CCONJ
cblr-3040	1241	109	the	the	DET
cblr-3040	1241	110	reporting	reporting	NOUN
cblr-3040	1241	111	thereof	thereof	ADV
cblr-3040	1241	112	,	,	PUNCT
cblr-3040	1241	113	[	[	X
cblr-3040	1241	114	the	the	DET
cblr-3040	1241	115	accountant	accountant	NOUN
cblr-3040	1241	116	]	]	PUNCT
cblr-3040	1241	117	finds	find	VERB
cblr-3040	1241	118	himself	himself	PRON
cblr-3040	1241	119	in	in	ADP
cblr-3040	1241	120	some	some	DET
cblr-3040	1241	121	difficult	difficult	ADJ
cblr-3040	1241	122	positions	position	NOUN
cblr-3040	1241	123	where	where	SCONJ
cblr-3040	1241	124	full	full	ADJ
cblr-3040	1241	125	and	and	CCONJ
cblr-3040	1241	126	comparable	comparable	ADJ
cblr-3040	1241	127	reporting	reporting	NOUN
cblr-3040	1241	128	may	may	AUX
cblr-3040	1241	129	be	be	AUX
cblr-3040	1241	130	inconsistent	inconsistent	ADJ
cblr-3040	1241	131	with	with	ADP
cblr-3040	1241	132	a	a	DET
cblr-3040	1241	133	tax	tax	NOUN
cblr-3040	1241	134	position	position	NOUN
cblr-3040	1241	135	taken	take	VERB
cblr-3040	1241	136	by	by	ADP
cblr-3040	1241	137	management	management	NOUN
cblr-3040	1241	138	.	.	PUNCT
cblr-3040	1242	1	"	"	PUNCT
cblr-3040	1242	2	)	)	PUNCT
cblr-3040	1242	3	;	;	PUNCT
cblr-3040	1242	4	herbert	herbert	PROPN
cblr-3040	1242	5	e.	e.	PROPN
cblr-3040	1242	6	miller	miller	PROPN
cblr-3040	1242	7	,	,	PUNCT
cblr-3040	1242	8	how	how	SCONJ
cblr-3040	1242	9	much	much	ADJ
cblr-3040	1242	10	income	income	NOUN
cblr-3040	1242	11	tax	tax	NOUN
cblr-3040	1242	12	allocation	allocation	NOUN
cblr-3040	1242	13	,	,	PUNCT
cblr-3040	1242	14	114	114	NUM
cblr-3040	1242	15	j.	j.	PROPN
cblr-3040	1242	16	acct	acct	PROPN
cblr-3040	1242	17	.	.	PUNCT
cblr-3040	1243	1	46	46	NUM
cblr-3040	1243	2	,	,	PUNCT
cblr-3040	1243	3	49	49	NUM
cblr-3040	1243	4	(	(	PUNCT
cblr-3040	1243	5	1962	1962	NUM
cblr-3040	1243	6	)	)	PUNCT
cblr-3040	1243	7	(	(	PUNCT
cblr-3040	1243	8	"	"	PUNCT
cblr-3040	1243	9	[	[	X
cblr-3040	1243	10	i]n	i]n	VERB
cblr-3040	1243	11	some	some	DET
cblr-3040	1243	12	instances	instance	NOUN
cblr-3040	1243	13	(	(	PUNCT
cblr-3040	1243	14	important	important	ADJ
cblr-3040	1243	15	ones	one	NOUN
cblr-3040	1243	16	)	)	PUNCT
cblr-3040	1243	17	accountants	accountant	NOUN
cblr-3040	1243	18	can	can	AUX
cblr-3040	1243	19	get	get	VERB
cblr-3040	1243	20	business	business	NOUN
cblr-3040	1243	21	to	to	PART
cblr-3040	1243	22	adopt	adopt	VERB
cblr-3040	1243	23	an	an	DET
cblr-3040	1243	24	accounting	accounting	NOUN
cblr-3040	1243	25	procedure	procedure	NOUN
cblr-3040	1243	26	only	only	ADV
cblr-3040	1243	27	if	if	SCONJ
cblr-3040	1243	28	it	it	PRON
cblr-3040	1243	29	has	have	VERB
cblr-3040	1243	30	prospective	prospective	ADJ
cblr-3040	1243	31	income	income	NOUN
cblr-3040	1243	32	tax	tax	NOUN
cblr-3040	1243	33	advantages	advantage	NOUN
cblr-3040	1243	34	"	"	PUNCT
cblr-3040	1243	35	and	and	CCONJ
cblr-3040	1243	36	"	"	PUNCT
cblr-3040	1243	37	in	in	ADP
cblr-3040	1243	38	some	some	DET
cblr-3040	1243	39	instances	instance	NOUN
cblr-3040	1243	40	accountants	accountant	NOUN
cblr-3040	1243	41	are	be	AUX
cblr-3040	1243	42	pressured	pressure	VERB
cblr-3040	1243	43	to	to	PART
cblr-3040	1243	44	go	go	VERB
cblr-3040	1243	45	along	along	ADV
cblr-3040	1243	46	with	with	ADP
cblr-3040	1243	47	bad	bad	ADJ
cblr-3040	1243	48	accounting	accounting	NOUN
cblr-3040	1243	49	just	just	ADV
cblr-3040	1243	50	because	because	SCONJ
cblr-3040	1243	51	it	it	PRON
cblr-3040	1243	52	is	be	AUX
cblr-3040	1243	53	acceptable	acceptable	ADJ
cblr-3040	1243	54	and	and	CCONJ
cblr-3040	1243	55	sensible	sensible	ADJ
cblr-3040	1243	56	for	for	ADP
cblr-3040	1243	57	income	income	NOUN
cblr-3040	1243	58	tax	tax	NOUN
cblr-3040	1243	59	purposes	purpose	NOUN
cblr-3040	1243	60	.	.	PUNCT
cblr-3040	1244	1	"	"	PUNCT
cblr-3040	1244	2	)	)	PUNCT
cblr-3040	1244	3	;	;	PUNCT
cblr-3040	1244	4	weinman	weinman	ADJ
cblr-3040	1244	5	,	,	PUNCT
cblr-3040	1244	6	supra	supra	PROPN
cblr-3040	1244	7	note	note	NOUN
cblr-3040	1244	8	192	192	NUM
cblr-3040	1244	9	,	,	PUNCT
cblr-3040	1244	10	at	at	ADP
cblr-3040	1244	11	430	430	NUM
cblr-3040	1244	12	(	(	PUNCT
cblr-3040	1244	13	stating	state	VERB
cblr-3040	1244	14	that	that	SCONJ
cblr-3040	1244	15	the	the	DET
cblr-3040	1244	16	commentators	commentator	NOUN
cblr-3040	1244	17	were	be	AUX
cblr-3040	1244	18	in	in	ADP
cblr-3040	1244	19	"	"	PUNCT
cblr-3040	1244	20	near	near	ADP
cblr-3040	1244	21	unanimity	unanimity	NOUN
cblr-3040	1244	22	...	...	PUNCT
cblr-3040	1245	1	that	that	SCONJ
cblr-3040	1245	2	any	any	DET
cblr-3040	1245	3	requirement	requirement	NOUN
cblr-3040	1245	4	of	of	ADP
cblr-3040	1245	5	conformity	conformity	NOUN
cblr-3040	1245	6	of	of	ADP
cblr-3040	1245	7	financial	financial	ADJ
cblr-3040	1245	8	to	to	PART
cblr-3040	1245	9	tax	tax	NOUN
cblr-3040	1245	10	accounting	accounting	NOUN
cblr-3040	1245	11	would	would	AUX
cblr-3040	1245	12	put	put	VERB
cblr-3040	1245	13	tremendous	tremendous	ADJ
cblr-3040	1245	14	pressure	pressure	NOUN
cblr-3040	1245	15	on	on	ADP
cblr-3040	1245	16	[	[	PUNCT
cblr-3040	1245	17	the	the	DET
cblr-3040	1245	18	fasbi	fasbi	NOUN
cblr-3040	1245	19	...	...	PUNCT
cblr-3040	1245	20	to	to	PART
cblr-3040	1245	21	permit	permit	VERB
cblr-3040	1245	22	whatever	whatever	DET
cblr-3040	1245	23	financial	financial	ADJ
cblr-3040	1245	24	accounting	accounting	NOUN
cblr-3040	1245	25	led	lead	VERB
cblr-3040	1245	26	to	to	ADP
cblr-3040	1245	27	the	the	DET
cblr-3040	1245	28	most	most	ADV
cblr-3040	1245	29	favorable	favorable	ADJ
cblr-3040	1245	30	tax	tax	NOUN
cblr-3040	1245	31	result	result	NOUN
cblr-3040	1245	32	"	"	PUNCT
cblr-3040	1245	33	)	)	PUNCT
cblr-3040	1245	34	.	.	PUNCT
cblr-3040	1246	1	see	see	VERB
cblr-3040	1246	2	also	also	ADV
cblr-3040	1246	3	cohen	cohen	PROPN
cblr-3040	1246	4	,	,	PUNCT
cblr-3040	1246	5	supra	supra	PROPN
cblr-3040	1246	6	note	note	PROPN
cblr-3040	1246	7	210	210	NUM
cblr-3040	1246	8	,	,	PUNCT
cblr-3040	1246	9	at	at	ADP
cblr-3040	1246	10	792	792	NUM
cblr-3040	1246	11	(	(	PUNCT
cblr-3040	1246	12	citing	cite	VERB
cblr-3040	1246	13	this	this	DET
cblr-3040	1246	14	line	line	NOUN
cblr-3040	1246	15	of	of	ADP
cblr-3040	1246	16	reasoning	reasoning	NOUN
cblr-3040	1246	17	as	as	ADP
cblr-3040	1246	18	cause	cause	NOUN
cblr-3040	1246	19	to	to	PART
cblr-3040	1246	20	question	question	VERB
cblr-3040	1246	21	"	"	PUNCT
cblr-3040	1246	22	whether	whether	SCONJ
cblr-3040	1246	23	the	the	DET
cblr-3040	1246	24	main	main	ADJ
cblr-3040	1246	25	objective	objective	NOUN
cblr-3040	1246	26	of	of	ADP
cblr-3040	1246	27	those	those	PRON
cblr-3040	1246	28	seeking	seek	VERB
cblr-3040	1246	29	reform	reform	NOUN
cblr-3040	1246	30	of	of	ADP
cblr-3040	1246	31	the	the	DET
cblr-3040	1246	32	tax	tax	NOUN
cblr-3040	1246	33	accounting	accounting	NOUN
cblr-3040	1246	34	provisions	provision	NOUN
cblr-3040	1246	35	is	be	AUX
cblr-3040	1246	36	to	to	PART
cblr-3040	1246	37	eliminate	eliminate	VERB
cblr-3040	1246	38	differences	difference	NOUN
cblr-3040	1246	39	between	between	ADP
cblr-3040	1246	40	financial	financial	ADJ
cblr-3040	1246	41	and	and	CCONJ
cblr-3040	1246	42	income	income	NOUN
cblr-3040	1246	43	tax	tax	NOUN
cblr-3040	1246	44	reporting	reporting	NOUN
cblr-3040	1246	45	"	"	PUNCT
cblr-3040	1246	46	)	)	PUNCT
cblr-3040	1246	47	;	;	PUNCT
cblr-3040	1246	48	c.	c.	PROPN
cblr-3040	1246	49	bryan	bryan	PROPN
cblr-3040	1246	50	cloyd	cloyd	VERB
cblr-3040	1246	51	et	et	PROPN
cblr-3040	1246	52	al	al	PROPN
cblr-3040	1246	53	.	.	PROPN
cblr-3040	1246	54	,	,	PUNCT
cblr-3040	1246	55	the	the	DET
cblr-3040	1246	56	use	use	NOUN
cblr-3040	1246	57	of	of	ADP
cblr-3040	1246	58	financial	financial	ADJ
cblr-3040	1246	59	accounting	accounting	NOUN
cblr-3040	1246	60	choice	choice	NOUN
cblr-3040	1246	61	to	to	PART
cblr-3040	1246	62	support	support	VERB
cblr-3040	1246	63	aggressive	aggressive	ADJ
cblr-3040	1246	64	tax	tax	NOUN
cblr-3040	1246	65	positions	position	NOUN
cblr-3040	1246	66	:	:	PUNCT
cblr-3040	1246	67	public	public	ADJ
cblr-3040	1246	68	and	and	CCONJ
cblr-3040	1246	69	private	private	ADJ
cblr-3040	1246	70	firms	firm	NOUN
cblr-3040	1246	71	,	,	PUNCT
cblr-3040	1246	72	34	34	NUM
cblr-3040	1246	73	j.	j.	PROPN
cblr-3040	1246	74	acct	acct	PROPN
cblr-3040	1246	75	.	.	PUNCT
cblr-3040	1247	1	res	re	NOUN
cblr-3040	1247	2	.	.	PUNCT
cblr-3040	1248	1	23	23	NUM
cblr-3040	1248	2	(	(	PUNCT
cblr-3040	1248	3	1996	1996	NUM
cblr-3040	1248	4	)	)	PUNCT
cblr-3040	1248	5	(	(	PUNCT
cblr-3040	1248	6	using	use	VERB
cblr-3040	1248	7	empirical	empirical	ADJ
cblr-3040	1248	8	studies	study	NOUN
cblr-3040	1248	9	to	to	PART
cblr-3040	1248	10	support	support	VERB
cblr-3040	1248	11	the	the	DET
cblr-3040	1248	12	proposition	proposition	NOUN
cblr-3040	1248	13	that	that	SCONJ
cblr-3040	1248	14	"	"	PUNCT
cblr-3040	1248	15	[	[	X
cblr-3040	1248	16	i]f	i]f	ADP
cblr-3040	1248	17	the	the	DET
cblr-3040	1248	18	appropriate	appropriate	ADJ
cblr-3040	1248	19	financial	financial	ADJ
cblr-3040	1248	20	accounting	accounting	NOUN
cblr-3040	1248	21	and	and	CCONJ
cblr-3040	1248	22	tax	tax	NOUN
cblr-3040	1248	23	treatments	treatment	NOUN
cblr-3040	1248	24	are	be	AUX
cblr-3040	1248	25	ambiguous	ambiguous	ADJ
cblr-3040	1248	26	and	and	CCONJ
cblr-3040	1248	27	the	the	DET
cblr-3040	1248	28	firm	firm	NOUN
cblr-3040	1248	29	has	have	AUX
cblr-3040	1248	30	chosen	choose	VERB
cblr-3040	1248	31	an	an	DET
cblr-3040	1248	32	aggressive	aggressive	ADJ
cblr-3040	1248	33	tax	tax	NOUN
cblr-3040	1248	34	treatment	treatment	NOUN
cblr-3040	1248	35	...	...	PUNCT
cblr-3040	1248	36	management	management	NOUN
cblr-3040	1248	37	may	may	AUX
cblr-3040	1248	38	choose	choose	VERB
cblr-3040	1248	39	a	a	DET
cblr-3040	1248	40	financial	financial	ADJ
cblr-3040	1248	41	accounting	accounting	NOUN
cblr-3040	1248	42	method	method	NOUN
cblr-3040	1248	43	that	that	PRON
cblr-3040	1248	44	conforms	conform	VERB
cblr-3040	1248	45	to	to	ADP
cblr-3040	1248	46	the	the	DET
cblr-3040	1248	47	tax	tax	NOUN
cblr-3040	1248	48	choice	choice	NOUN
cblr-3040	1248	49	"	"	PUNCT
cblr-3040	1248	50	)	)	PUNCT
cblr-3040	1248	51	;	;	PUNCT
cblr-3040	1248	52	mills	mill	NOUN
cblr-3040	1248	53	,	,	PUNCT
cblr-3040	1248	54	supra	supra	PROPN
cblr-3040	1248	55	note	note	NOUN
cblr-3040	1248	56	215	215	NUM
cblr-3040	1248	57	,	,	PUNCT
cblr-3040	1248	58	at	at	ADP
cblr-3040	1248	59	355	355	NUM
cblr-3040	1248	60	(	(	PUNCT
cblr-3040	1248	61	pointing	point	VERB
cblr-3040	1248	62	to	to	ADP
cblr-3040	1248	63	data	datum	NOUN
cblr-3040	1248	64	supporting	support	VERB
cblr-3040	1248	65	the	the	DET
cblr-3040	1248	66	conclusions	conclusion	NOUN
cblr-3040	1248	67	that	that	SCONJ
cblr-3040	1248	68	"	"	PUNCT
cblr-3040	1248	69	the	the	DET
cblr-3040	1248	70	more	more	ADJ
cblr-3040	1248	71	book	book	NOUN
cblr-3040	1248	72	income	income	NOUN
cblr-3040	1248	73	(	(	PUNCT
cblr-3040	1248	74	or	or	CCONJ
cblr-3040	1248	75	tax	tax	NOUN
cblr-3040	1248	76	expense	expense	NOUN
cblr-3040	1248	77	)	)	PUNCT
cblr-3040	1248	78	exceeds	exceed	VERB
cblr-3040	1248	79	taxable	taxable	ADJ
cblr-3040	1248	80	income	income	NOUN
cblr-3040	1248	81	(	(	PUNCT
cblr-3040	1248	82	or	or	CCONJ
cblr-3040	1248	83	tax	tax	NOUN
cblr-3040	1248	84	paid	pay	VERB
cblr-3040	1248	85	)	)	PUNCT
cblr-3040	1248	86	,	,	PUNCT
cblr-3040	1248	87	the	the	DET
cblr-3040	1248	88	greater	great	ADJ
cblr-3040	1248	89	are	be	AUX
cblr-3040	1248	90	proposed	propose	VERB
cblr-3040	1248	91	irs	irs	PROPN
cblr-3040	1248	92	audit	audit	NOUN
cblr-3040	1248	93	adjustments	adjustment	NOUN
cblr-3040	1248	94	"	"	PUNCT
cblr-3040	1248	95	and	and	CCONJ
cblr-3040	1248	96	"	"	PUNCT
cblr-3040	1248	97	firms	firm	NOUN
cblr-3040	1248	98	can	can	AUX
cblr-3040	1248	99	not	not	PART
cblr-3040	1248	100	costlessly	costlessly	ADV
cblr-3040	1248	101	maximize	maximize	VERB
cblr-3040	1248	102	financial	financial	ADJ
cblr-3040	1248	103	reporting	reporting	NOUN
cblr-3040	1248	104	benefits	benefit	NOUN
cblr-3040	1248	105	and	and	CCONJ
cblr-3040	1248	106	tax	tax	NOUN
cblr-3040	1248	107	savings	saving	NOUN
cblr-3040	1248	108	would	would	AUX
cblr-3040	1248	109	pressure	pressure	VERB
cblr-3040	1248	110	their	their	PRON
cblr-3040	1248	111	accountants	accountant	NOUN
cblr-3040	1248	112	into	into	ADP
cblr-3040	1248	113	gaap	gaap	PROPN
cblr-3040	1248	114	interpretations	interpretation	NOUN
cblr-3040	1248	115	that	that	PRON
cblr-3040	1248	116	yielded	yield	VERB
cblr-3040	1248	117	the	the	DET
cblr-3040	1248	118	best	good	ADJ
cblr-3040	1248	119	tax	tax	NOUN
cblr-3040	1248	120	results	result	NOUN
cblr-3040	1248	121	,	,	PUNCT
cblr-3040	1248	122	but	but	CCONJ
cblr-3040	1248	123	not	not	PART
cblr-3040	1248	124	necessarily	necessarily	ADV
cblr-3040	1248	125	the	the	DET
cblr-3040	1248	126	most	most	ADV
cblr-3040	1248	127	accurate	accurate	ADJ
cblr-3040	1248	128	picture	picture	NOUN
cblr-3040	1248	129	of	of	ADP
cblr-3040	1248	130	financial	financial	ADJ
cblr-3040	1248	131	condition	condition	NOUN
cblr-3040	1248	132	for	for	ADP
cblr-3040	1248	133	creditors	creditor	NOUN
cblr-3040	1248	134	,	,	PUNCT
cblr-3040	1248	135	shareholders	shareholder	NOUN
cblr-3040	1248	136	,	,	PUNCT
cblr-3040	1248	137	and	and	CCONJ
cblr-3040	1248	138	other	other	ADJ
cblr-3040	1248	139	recipients	recipient	NOUN
cblr-3040	1248	140	of	of	ADP
cblr-3040	1248	141	financial	financial	ADJ
cblr-3040	1248	142	statements	statement	NOUN
cblr-3040	1248	143	.	.	PUNCT
cblr-3040	1249	1	in	in	ADP
cblr-3040	1249	2	other	other	ADJ
cblr-3040	1249	3	words	word	NOUN
cblr-3040	1249	4	,	,	PUNCT
cblr-3040	1249	5	if	if	SCONJ
cblr-3040	1249	6	strict	strict	ADJ
cblr-3040	1249	7	booking	booking	NOUN
cblr-3040	1249	8	requirements	requirement	NOUN
cblr-3040	1249	9	were	be	AUX
cblr-3040	1249	10	avoided	avoid	VERB
cblr-3040	1249	11	,	,	PUNCT
cblr-3040	1249	12	it	it	PRON
cblr-3040	1249	13	might	might	AUX
cblr-3040	1249	14	be	be	AUX
cblr-3040	1249	15	possible	possible	ADJ
cblr-3040	1249	16	to	to	PART
cblr-3040	1249	17	"	"	PUNCT
cblr-3040	1249	18	take	take	VERB
cblr-3040	1249	19	both	both	DET
cblr-3040	1249	20	roads	road	NOUN
cblr-3040	1249	21	"	"	PUNCT
cblr-3040	1249	22	by	by	ADP
cblr-3040	1249	23	claiming	claim	VERB
cblr-3040	1249	24	tax	tax	NOUN
cblr-3040	1249	25	treatment	treatment	NOUN
cblr-3040	1249	26	predicated	predicate	VERB
cblr-3040	1249	27	on	on	ADP
cblr-3040	1249	28	an	an	DET
cblr-3040	1249	29	acceptable	acceptable	ADJ
cblr-3040	1249	30	gaap	gaap	NOUN
cblr-3040	1249	31	practice	practice	NOUN
cblr-3040	1249	32	,	,	PUNCT
cblr-3040	1249	33	but	but	CCONJ
cblr-3040	1249	34	prepare	prepare	VERB
cblr-3040	1249	35	financial	financial	ADJ
cblr-3040	1249	36	statements	statement	NOUN
cblr-3040	1249	37	under	under	ADP
cblr-3040	1249	38	a	a	DET
cblr-3040	1249	39	different	different	ADJ
cblr-3040	1249	40	(	(	PUNCT
cblr-3040	1249	41	yet	yet	ADV
cblr-3040	1249	42	permissible	permissible	ADJ
cblr-3040	1249	43	)	)	PUNCT
cblr-3040	1249	44	gaap	gaap	NOUN
cblr-3040	1249	45	interpretation	interpretation	NOUN
cblr-3040	1249	46	that	that	PRON
cblr-3040	1249	47	better	well	ADV
cblr-3040	1249	48	suited	suit	VERB
cblr-3040	1249	49	the	the	DET
cblr-3040	1249	50	traditional	traditional	ADJ
cblr-3040	1249	51	objectives	objective	NOUN
cblr-3040	1249	52	of	of	ADP
cblr-3040	1249	53	financial	financial	ADJ
cblr-3040	1249	54	reporting	reporting	NOUN
cblr-3040	1249	55	(	(	PUNCT
cblr-3040	1249	56	or	or	CCONJ
cblr-3040	1249	57	perhaps	perhaps	ADV
cblr-3040	1249	58	the	the	DET
cblr-3040	1249	59	company	company	NOUN
cblr-3040	1249	60	's	's	PART
cblr-3040	1249	61	objectives	objective	NOUN
cblr-3040	1249	62	in	in	ADP
cblr-3040	1249	63	its	its	PRON
cblr-3040	1249	64	financial	financial	ADJ
cblr-3040	1249	65	reporting)."5	reporting)."5	NOUN
cblr-3040	1249	66	today	today	NOUN
cblr-3040	1249	67	,	,	PUNCT
cblr-3040	1249	68	the	the	DET
cblr-3040	1249	69	enhanced	enhanced	ADJ
cblr-3040	1249	70	pressures	pressure	NOUN
cblr-3040	1249	71	to	to	PART
cblr-3040	1249	72	"	"	PUNCT
cblr-3040	1249	73	manage	manage	VERB
cblr-3040	1249	74	earnings	earning	NOUN
cblr-3040	1249	75	"	"	PUNCT
cblr-3040	1249	76	and	and	CCONJ
cblr-3040	1249	77	cosmetically	cosmetically	ADV
cblr-3040	1249	78	improve	improve	VERB
cblr-3040	1249	79	the	the	DET
cblr-3040	1249	80	appearance	appearance	NOUN
cblr-3040	1249	81	of	of	ADP
cblr-3040	1249	82	balance	balance	NOUN
cblr-3040	1249	83	sheets	sheet	NOUN
cblr-3040	1249	84	implicated	implicate	VERB
cblr-3040	1249	85	in	in	ADP
cblr-3040	1249	86	the	the	DET
cblr-3040	1249	87	enron	enron	PROPN
cblr-3040	1249	88	and	and	CCONJ
cblr-3040	1249	89	other	other	ADJ
cblr-3040	1249	90	recent	recent	ADJ
cblr-3040	1249	91	audit	audit	NOUN
cblr-3040	1249	92	failures	failure	NOUN
cblr-3040	1249	93	,	,	PUNCT
cblr-3040	1249	94	coupled	couple	VERB
cblr-3040	1249	95	with	with	ADP
cblr-3040	1249	96	the	the	DET
cblr-3040	1249	97	continuing	continue	VERB
cblr-3040	1249	98	desire	desire	NOUN
cblr-3040	1249	99	to	to	PART
cblr-3040	1249	100	avoid	avoid	VERB
cblr-3040	1249	101	taxes	taxis	NOUN
cblr-3040	1249	102	reflected	reflect	VERB
cblr-3040	1249	103	in	in	ADP
cblr-3040	1249	104	the	the	DET
cblr-3040	1249	105	recent	recent	ADJ
cblr-3040	1249	106	proliferation	proliferation	NOUN
cblr-3040	1249	107	of	of	ADP
cblr-3040	1249	108	corporate	corporate	ADJ
cblr-3040	1249	109	tax	tax	NOUN
cblr-3040	1249	110	shelters	shelter	NOUN
cblr-3040	1249	111	,	,	PUNCT
cblr-3040	1249	112	strongly	strongly	ADV
cblr-3040	1249	113	suggest	suggest	VERB
cblr-3040	1249	114	a	a	DET
cblr-3040	1249	115	need	need	NOUN
cblr-3040	1249	116	to	to	PART
cblr-3040	1249	117	reassess	reassess	VERB
cblr-3040	1249	118	the	the	DET
cblr-3040	1249	119	value	value	NOUN
cblr-3040	1249	120	of	of	ADP
cblr-3040	1249	121	book	book	NOUN
cblr-3040	1249	122	-	-	PUNCT
cblr-3040	1249	123	tax	tax	NOUN
cblr-3040	1249	124	comparisons	comparison	NOUN
cblr-3040	1249	125	and	and	CCONJ
cblr-3040	1249	126	,	,	PUNCT
cblr-3040	1249	127	where	where	SCONJ
cblr-3040	1249	128	appropriate	appropriate	ADJ
cblr-3040	1249	129	,	,	PUNCT
cblr-3040	1249	130	to	to	PART
cblr-3040	1249	131	impose	impose	VERB
cblr-3040	1249	132	conformity	conformity	NOUN
cblr-3040	1249	133	requirements	requirement	NOUN
cblr-3040	1249	134	as	as	ADP
cblr-3040	1249	135	defenses	defense	NOUN
cblr-3040	1249	136	against	against	ADP
cblr-3040	1249	137	abuse	abuse	NOUN
cblr-3040	1249	138	from	from	ADP
cblr-3040	1249	139	both	both	CCONJ
cblr-3040	1249	140	a	a	DET
cblr-3040	1249	141	tax	tax	NOUN
cblr-3040	1249	142	and	and	CCONJ
cblr-3040	1249	143	securities	security	NOUN
cblr-3040	1249	144	regulation	regulation	NOUN
cblr-3040	1249	145	perspective	perspective	NOUN
cblr-3040	1249	146	.	.	PUNCT
cblr-3040	1250	1	in	in	ADP
cblr-3040	1250	2	the	the	DET
cblr-3040	1250	3	context	context	NOUN
cblr-3040	1250	4	of	of	ADP
cblr-3040	1250	5	the	the	DET
cblr-3040	1250	6	history	history	NOUN
cblr-3040	1250	7	of	of	ADP
cblr-3040	1250	8	the	the	DET
cblr-3040	1250	9	treasury	treasury	PROPN
cblr-3040	1250	10	department	department	NOUN
cblr-3040	1250	11	's	's	PART
cblr-3040	1250	12	views	view	NOUN
cblr-3040	1250	13	on	on	ADP
cblr-3040	1250	14	"	"	PUNCT
cblr-3040	1250	15	tax	tax	NOUN
cblr-3040	1250	16	following	follow	VERB
cblr-3040	1250	17	book	book	NOUN
cblr-3040	1250	18	,	,	PUNCT
cblr-3040	1250	19	"	"	PUNCT
cblr-3040	1250	20	the	the	DET
cblr-3040	1250	21	prospect	prospect	NOUN
cblr-3040	1250	22	of	of	ADP
cblr-3040	1250	23	improper	improper	ADJ
cblr-3040	1250	24	book	book	NOUN
cblr-3040	1250	25	-	-	PUNCT
cblr-3040	1250	26	tax	tax	NOUN
cblr-3040	1250	27	inconsistency	inconsistency	NOUN
cblr-3040	1250	28	,	,	PUNCT
cblr-3040	1250	29	made	make	VERB
cblr-3040	1250	30	possible	possible	ADJ
cblr-3040	1250	31	by	by	ADP
cblr-3040	1250	32	flexibility	flexibility	NOUN
cblr-3040	1250	33	in	in	ADP
cblr-3040	1250	34	the	the	DET
cblr-3040	1250	35	implementation	implementation	NOUN
cblr-3040	1250	36	of	of	ADP
cblr-3040	1250	37	gaap	gaap	PROPN
cblr-3040	1250	38	in	in	ADP
cblr-3040	1250	39	financial	financial	ADJ
cblr-3040	1250	40	independently	independently	ADV
cblr-3040	1250	41	,	,	PUNCT
cblr-3040	1250	42	"	"	PUNCT
cblr-3040	1250	43	though	though	SCONJ
cblr-3040	1250	44	noting	note	VERB
cblr-3040	1250	45	that	that	SCONJ
cblr-3040	1250	46	publicly	publicly	ADV
cblr-3040	1250	47	-	-	PUNCT
cblr-3040	1250	48	traded	trade	VERB
cblr-3040	1250	49	firms	firm	NOUN
cblr-3040	1250	50	have	have	VERB
cblr-3040	1250	51	"	"	PUNCT
cblr-3040	1250	52	incentives	incentive	NOUN
cblr-3040	1250	53	that	that	PRON
cblr-3040	1250	54	will	will	AUX
cblr-3040	1250	55	make	make	VERB
cblr-3040	1250	56	it	it	PRON
cblr-3040	1250	57	optimal	optimal	ADJ
cblr-3040	1250	58	to	to	PART
cblr-3040	1250	59	bear	bear	VERB
cblr-3040	1250	60	some	some	DET
cblr-3040	1250	61	tax	tax	NOUN
cblr-3040	1250	62	examination	examination	NOUN
cblr-3040	1250	63	cost	cost	NOUN
cblr-3040	1250	64	in	in	ADP
cblr-3040	1250	65	order	order	NOUN
cblr-3040	1250	66	to	to	PART
cblr-3040	1250	67	trade	trade	VERB
cblr-3040	1250	68	off	off	ADP
cblr-3040	1250	69	financial	financial	ADJ
cblr-3040	1250	70	versus	versus	ADP
cblr-3040	1250	71	tax	tax	NOUN
cblr-3040	1250	72	incentives	incentive	NOUN
cblr-3040	1250	73	"	"	PUNCT
cblr-3040	1250	74	)	)	PUNCT
cblr-3040	1250	75	;	;	PUNCT
cblr-3040	1250	76	engler	engler	NOUN
cblr-3040	1250	77	,	,	PUNCT
cblr-3040	1250	78	supra	supra	PROPN
cblr-3040	1250	79	note	note	PROPN
cblr-3040	1250	80	19	19	NUM
cblr-3040	1250	81	,	,	PUNCT
cblr-3040	1250	82	at	at	ADP
cblr-3040	1250	83	58285	58285	NUM
cblr-3040	1250	84	;	;	PUNCT
cblr-3040	1250	85	shevlin	shevlin	NOUN
cblr-3040	1250	86	,	,	PUNCT
cblr-3040	1250	87	supra	supra	PROPN
cblr-3040	1250	88	note	note	PROPN
cblr-3040	1250	89	19	19	NUM
cblr-3040	1250	90	,	,	PUNCT
cblr-3040	1250	91	at	at	ADP
cblr-3040	1250	92	436	436	NUM
cblr-3040	1250	93	(	(	PUNCT
cblr-3040	1250	94	expressing	express	VERB
cblr-3040	1250	95	the	the	DET
cblr-3040	1250	96	belief	belief	NOUN
cblr-3040	1250	97	that	that	SCONJ
cblr-3040	1250	98	increased	increase	VERB
cblr-3040	1250	99	alignment	alignment	NOUN
cblr-3040	1250	100	of	of	ADP
cblr-3040	1250	101	tax	tax	NOUN
cblr-3040	1250	102	and	and	CCONJ
cblr-3040	1250	103	book	book	NOUN
cblr-3040	1250	104	income	income	NOUN
cblr-3040	1250	105	would	would	AUX
cblr-3040	1250	106	substantially	substantially	ADV
cblr-3040	1250	107	diminish	diminish	VERB
cblr-3040	1250	108	the	the	DET
cblr-3040	1250	109	critical	critical	ADJ
cblr-3040	1250	110	role	role	NOUN
cblr-3040	1250	111	played	play	VERB
cblr-3040	1250	112	by	by	ADP
cblr-3040	1250	113	financial	financial	ADJ
cblr-3040	1250	114	accounting	accounting	NOUN
cblr-3040	1250	115	)	)	PUNCT
cblr-3040	1250	116	.	.	PUNCT
cblr-3040	1251	1	but	but	CCONJ
cblr-3040	1251	2	see	see	VERB
cblr-3040	1251	3	yin	yin	PROPN
cblr-3040	1251	4	,	,	PUNCT
cblr-3040	1251	5	supra	supra	PROPN
cblr-3040	1251	6	note	note	PROPN
cblr-3040	1251	7	19	19	NUM
cblr-3040	1251	8	,	,	PUNCT
cblr-3040	1251	9	54	54	NUM
cblr-3040	1251	10	smu	smu	PROPN
cblr-3040	1251	11	l.	l.	PROPN
cblr-3040	1251	12	rev	rev	PROPN
cblr-3040	1251	13	.	.	PROPN
cblr-3040	1252	1	209	209	NUM
cblr-3040	1252	2	,	,	PUNCT
cblr-3040	1252	3	227	227	NUM
cblr-3040	1252	4	n.100	n.100	ADJ
cblr-3040	1252	5	(	(	PUNCT
cblr-3040	1252	6	2001	2001	NUM
cblr-3040	1252	7	)	)	PUNCT
cblr-3040	1252	8	(	(	PUNCT
cblr-3040	1252	9	noting	note	VERB
cblr-3040	1252	10	a	a	DET
cblr-3040	1252	11	similar	similar	ADJ
cblr-3040	1252	12	recent	recent	ADJ
cblr-3040	1252	13	assertion	assertion	NOUN
cblr-3040	1252	14	by	by	ADP
cblr-3040	1252	15	calvin	calvin	PROPN
cblr-3040	1252	16	johnson	johnson	PROPN
cblr-3040	1252	17	in	in	ADP
cblr-3040	1252	18	his	his	PRON
cblr-3040	1252	19	article	article	NOUN
cblr-3040	1252	20	cited	cite	VERB
cblr-3040	1252	21	herein	herein	NOUN
cblr-3040	1252	22	at	at	ADP
cblr-3040	1252	23	supra	supra	NOUN
cblr-3040	1252	24	,	,	PUNCT
cblr-3040	1252	25	note	note	VERB
cblr-3040	1252	26	2	2	NUM
cblr-3040	1252	27	and	and	CCONJ
cblr-3040	1252	28	stating	state	VERB
cblr-3040	1252	29	:	:	PUNCT
cblr-3040	1252	30	"	"	PUNCT
cblr-3040	1252	31	however	however	ADV
cblr-3040	1252	32	,	,	PUNCT
cblr-3040	1252	33	a	a	DET
cblr-3040	1252	34	recent	recent	ADJ
cblr-3040	1252	35	study	study	NOUN
cblr-3040	1252	36	of	of	ADP
cblr-3040	1252	37	the	the	DET
cblr-3040	1252	38	1987	1987	NUM
cblr-3040	1252	39	-	-	SYM
cblr-3040	1252	40	89	89	NUM
cblr-3040	1252	41	period	period	NOUN
cblr-3040	1252	42	,	,	PUNCT
cblr-3040	1252	43	when	when	SCONJ
cblr-3040	1252	44	corporate	corporate	ADJ
cblr-3040	1252	45	taxes	taxis	NOUN
cblr-3040	1252	46	were	be	AUX
cblr-3040	1252	47	linked	link	VERB
cblr-3040	1252	48	to	to	ADP
cblr-3040	1252	49	reported	report	VERB
cblr-3040	1252	50	book	book	NOUN
cblr-3040	1252	51	income	income	NOUN
cblr-3040	1252	52	through	through	ADP
cblr-3040	1252	53	the	the	DET
cblr-3040	1252	54	application	application	NOUN
cblr-3040	1252	55	of	of	ADP
cblr-3040	1252	56	the	the	DET
cblr-3040	1252	57	corporate	corporate	ADJ
cblr-3040	1252	58	minimum	minimum	NOUN
cblr-3040	1252	59	tax	tax	NOUN
cblr-3040	1252	60	,	,	PUNCT
cblr-3040	1252	61	questions	question	VERB
cblr-3040	1252	62	the	the	DET
cblr-3040	1252	63	degree	degree	NOUN
cblr-3040	1252	64	of	of	ADP
cblr-3040	1252	65	earnings	earning	NOUN
cblr-3040	1252	66	management	management	NOUN
cblr-3040	1252	67	undertaken	undertake	VERB
cblr-3040	1252	68	by	by	ADP
cblr-3040	1252	69	corporations	corporation	NOUN
cblr-3040	1252	70	in	in	ADP
cblr-3040	1252	71	response	response	NOUN
cblr-3040	1252	72	to	to	ADP
cblr-3040	1252	73	the	the	DET
cblr-3040	1252	74	law	law	NOUN
cblr-3040	1252	75	.	.	PUNCT
cblr-3040	1252	76	"	"	PUNCT
cblr-3040	1253	1	(	(	PUNCT
cblr-3040	1253	2	citing	cite	VERB
cblr-3040	1253	3	an	an	DET
cblr-3040	1253	4	unpublished	unpublished	ADJ
cblr-3040	1253	5	paper	paper	NOUN
cblr-3040	1253	6	by	by	ADP
cblr-3040	1253	7	won	win	VERB
cblr-3040	1253	8	w.	w.	PROPN
cblr-3040	1253	9	choi	choi	PROPN
cblr-3040	1253	10	et	et	PROPN
cblr-3040	1253	11	al	al	PROPN
cblr-3040	1253	12	.	.	PROPN
cblr-3040	1254	1	(	(	PUNCT
cblr-3040	1254	2	2000	2000	NUM
cblr-3040	1254	3	)	)	PUNCT
cblr-3040	1254	4	entitled	entitle	VERB
cblr-3040	1254	5	potential	potential	ADJ
cblr-3040	1254	6	errors	error	NOUN
cblr-3040	1254	7	in	in	ADP
cblr-3040	1254	8	detection	detection	NOUN
cblr-3040	1254	9	of	of	ADP
cblr-3040	1254	10	earnings	earning	NOUN
cblr-3040	1254	11	management	management	NOUN
cblr-3040	1254	12	;	;	PUNCT
cblr-3040	1254	13	reexamining	reexamine	VERB
cblr-3040	1254	14	studies	study	NOUN
cblr-3040	1254	15	investigating	investigate	VERB
cblr-3040	1254	16	the	the	DET
cblr-3040	1254	17	amt	amt	PROPN
cblr-3040	1254	18	of	of	ADP
cblr-3040	1254	19	1986	1986	NUM
cblr-3040	1254	20	)	)	PUNCT
cblr-3040	1254	21	)	)	PUNCT
cblr-3040	1254	22	.	.	PUNCT
cblr-3040	1255	1	25	25	NUM
cblr-3040	1255	2	see	see	VERB
cblr-3040	1255	3	arnett	arnett	PROPN
cblr-3040	1255	4	,	,	PUNCT
cblr-3040	1255	5	supra	supra	PROPN
cblr-3040	1255	6	note	note	NOUN
cblr-3040	1255	7	2	2	NUM
cblr-3040	1255	8	,	,	PUNCT
cblr-3040	1255	9	at	at	ADP
cblr-3040	1255	10	490	490	NUM
cblr-3040	1255	11	(	(	PUNCT
cblr-3040	1255	12	positing	posit	VERB
cblr-3040	1255	13	that	that	SCONJ
cblr-3040	1255	14	such	such	DET
cblr-3040	1255	15	an	an	DET
cblr-3040	1255	16	approach	approach	NOUN
cblr-3040	1255	17	might	might	AUX
cblr-3040	1255	18	seem	seem	VERB
cblr-3040	1255	19	to	to	ADP
cblr-3040	1255	20	a	a	DET
cblr-3040	1255	21	hypothetical	hypothetical	ADJ
cblr-3040	1255	22	congressman	congressman	NOUN
cblr-3040	1255	23	"	"	PUNCT
cblr-3040	1255	24	who	who	PRON
cblr-3040	1255	25	has	have	VERB
cblr-3040	1255	26	little	little	ADJ
cblr-3040	1255	27	knowledge	knowledge	NOUN
cblr-3040	1255	28	about	about	ADP
cblr-3040	1255	29	the	the	DET
cblr-3040	1255	30	intricacies	intricacy	NOUN
cblr-3040	1255	31	of	of	ADP
cblr-3040	1255	32	accounting	accounting	NOUN
cblr-3040	1255	33	"	"	PUNCT
cblr-3040	1255	34	as	as	ADP
cblr-3040	1255	35	an	an	DET
cblr-3040	1255	36	attempt	attempt	NOUN
cblr-3040	1255	37	by	by	ADP
cblr-3040	1255	38	accountants	accountant	NOUN
cblr-3040	1255	39	to	to	PART
cblr-3040	1255	40	have	have	AUX
cblr-3040	1255	41	"	"	PUNCT
cblr-3040	1255	42	all	all	DET
cblr-3040	1255	43	the	the	DET
cblr-3040	1255	44	wheat	wheat	NOUN
cblr-3040	1255	45	but	but	CCONJ
cblr-3040	1255	46	none	none	NOUN
cblr-3040	1255	47	of	of	ADP
cblr-3040	1255	48	the	the	DET
cblr-3040	1255	49	chaff	chaff	NOUN
cblr-3040	1255	50	'	'	PUNCT
cblr-3040	1255	51	or	or	CCONJ
cblr-3040	1255	52	to	to	PART
cblr-3040	1255	53	"	"	PUNCT
cblr-3040	1255	54	eat	eat	VERB
cblr-3040	1255	55	their	their	PRON
cblr-3040	1255	56	cake	cake	NOUN
cblr-3040	1255	57	and	and	CCONJ
cblr-3040	1255	58	have	have	VERB
cblr-3040	1255	59	it	it	PRON
cblr-3040	1255	60	too	too	ADV
cblr-3040	1255	61	"	"	PUNCT
cblr-3040	1255	62	)	)	PUNCT
cblr-3040	1255	63	.	.	PUNCT
cblr-3040	1256	1	[	[	X
cblr-3040	1256	2	vol	vol	NOUN
cblr-3040	1256	3	.	.	PUNCT
cblr-3040	1256	4	2003columbia	2003columbia	NUM
cblr-3040	1256	5	business	business	NOUN
cblr-3040	1256	6	la	la	PROPN
cblr-3040	1256	7	w	w	PROPN
cblr-3040	1256	8	review	review	NOUN
cblr-3040	1256	9	no	no	INTJ
cblr-3040	1256	10	.	.	PUNCT
cblr-3040	1257	1	1:35	1:35	NUM
cblr-3040	1257	2	]	]	PUNCT
cblr-3040	1257	3	stopping	stop	VERB
cblr-3040	1257	4	enron	enron	PROPN
cblr-3040	1257	5	end	end	NOUN
cblr-3040	1257	6	-	-	PUNCT
cblr-3040	1257	7	runs	run	NOUN
cblr-3040	1257	8	and	and	CCONJ
cblr-3040	1257	9	other	other	ADJ
cblr-3040	1257	10	trick	trick	NOUN
cblr-3040	1257	11	plays	play	VERB
cblr-3040	1257	12	131	131	NUM
cblr-3040	1257	13	statements	statement	NOUN
cblr-3040	1257	14	,	,	PUNCT
cblr-3040	1257	15	has	have	AUX
cblr-3040	1257	16	undoubtedly	undoubtedly	ADV
cblr-3040	1257	17	driven	drive	VERB
cblr-3040	1257	18	much	much	ADJ
cblr-3040	1257	19	of	of	ADP
cblr-3040	1257	20	that	that	DET
cblr-3040	1257	21	agency	agency	NOUN
cblr-3040	1257	22	's	's	PART
cblr-3040	1257	23	approach	approach	NOUN
cblr-3040	1257	24	to	to	ADP
cblr-3040	1257	25	the	the	DET
cblr-3040	1257	26	conformity	conformity	NOUN
cblr-3040	1257	27	issue	issue	NOUN
cblr-3040	1257	28	.	.	PUNCT
cblr-3040	1258	1	4	4	X
cblr-3040	1258	2	.	.	X
cblr-3040	1258	3	the	the	DET
cblr-3040	1258	4	treasury	treasury	PROPN
cblr-3040	1258	5	department	department	PROPN
cblr-3040	1258	6	and	and	CCONJ
cblr-3040	1258	7	book	book	NOUN
cblr-3040	1258	8	-	-	PUNCT
cblr-3040	1258	9	tax	tax	NOUN
cblr-3040	1258	10	conformity	conformity	NOUN
cblr-3040	1258	11	some	some	DET
cblr-3040	1258	12	commentators	commentator	NOUN
cblr-3040	1258	13	have	have	AUX
cblr-3040	1258	14	criticized	criticize	VERB
cblr-3040	1258	15	the	the	DET
cblr-3040	1258	16	treasury	treasury	PROPN
cblr-3040	1258	17	department	department	PROPN
cblr-3040	1258	18	and	and	CCONJ
cblr-3040	1258	19	irs	irs	PROPN
cblr-3040	1258	20	for	for	ADP
cblr-3040	1258	21	taking	take	VERB
cblr-3040	1258	22	a	a	DET
cblr-3040	1258	23	"	"	PUNCT
cblr-3040	1258	24	one	one	NUM
cblr-3040	1258	25	way	way	NOUN
cblr-3040	1258	26	street	street	NOUN
cblr-3040	1258	27	"	"	PUNCT
cblr-3040	1258	28	approach	approach	NOUN
cblr-3040	1258	29	to	to	ADP
cblr-3040	1258	30	book	book	NOUN
cblr-3040	1258	31	-	-	PUNCT
cblr-3040	1258	32	tax	tax	NOUN
cblr-3040	1258	33	conformity	conformity	NOUN
cblr-3040	1258	34	in	in	ADP
cblr-3040	1258	35	regulations	regulation	NOUN
cblr-3040	1258	36	,	,	PUNCT
cblr-3040	1258	37	audits	audits	NOUN
cblr-3040	1258	38	,	,	PUNCT
cblr-3040	1258	39	and	and	CCONJ
cblr-3040	1258	40	tax	tax	NOUN
cblr-3040	1258	41	litigation	litigation	NOUN
cblr-3040	1258	42	-often	-often	NOUN
cblr-3040	1258	43	citing	cite	VERB
cblr-3040	1258	44	a	a	DET
cblr-3040	1258	45	taxpayer	taxpayer	NOUN
cblr-3040	1258	46	's	's	PART
cblr-3040	1258	47	gaap	gaap	NOUN
cblr-3040	1258	48	practice	practice	NOUN
cblr-3040	1258	49	as	as	ADP
cblr-3040	1258	50	"	"	PUNCT
cblr-3040	1258	51	clearly	clearly	ADV
cblr-3040	1258	52	reflecting	reflect	VERB
cblr-3040	1258	53	income	income	NOUN
cblr-3040	1258	54	"	"	PUNCT
cblr-3040	1258	55	when	when	SCONJ
cblr-3040	1258	56	that	that	PRON
cblr-3040	1258	57	will	will	AUX
cblr-3040	1258	58	result	result	VERB
cblr-3040	1258	59	in	in	ADP
cblr-3040	1258	60	more	more	ADJ
cblr-3040	1258	61	(	(	PUNCT
cblr-3040	1258	62	or	or	CCONJ
cblr-3040	1258	63	accelerated	accelerate	VERB
cblr-3040	1258	64	)	)	PUNCT
cblr-3040	1258	65	tax	tax	NOUN
cblr-3040	1258	66	revenues	revenue	NOUN
cblr-3040	1258	67	,	,	PUNCT
cblr-3040	1258	68	but	but	CCONJ
cblr-3040	1258	69	rejecting	reject	VERB
cblr-3040	1258	70	gaap	gaap	NOUN
cblr-3040	1258	71	treatment	treatment	NOUN
cblr-3040	1258	72	that	that	PRON
cblr-3040	1258	73	would	would	AUX
cblr-3040	1258	74	result	result	VERB
cblr-3040	1258	75	in	in	ADP
cblr-3040	1258	76	less	less	ADJ
cblr-3040	1258	77	(	(	PUNCT
cblr-3040	1258	78	or	or	CCONJ
cblr-3040	1258	79	deferred	deferred	ADJ
cblr-3040	1258	80	)	)	PUNCT
cblr-3040	1258	81	tax	tax	NOUN
cblr-3040	1258	82	revenues.22	revenues.22	NOUN
cblr-3040	1258	83	6	6	NUM
cblr-3040	1258	84	there	there	PRON
cblr-3040	1258	85	is	be	VERB
cblr-3040	1258	86	a	a	DET
cblr-3040	1258	87	wealth	wealth	NOUN
cblr-3040	1258	88	of	of	ADP
cblr-3040	1258	89	literature	literature	NOUN
cblr-3040	1258	90	dissecting	dissect	VERB
cblr-3040	1258	91	the	the	DET
cblr-3040	1258	92	regulations	regulation	NOUN
cblr-3040	1258	93	and	and	CCONJ
cblr-3040	1258	94	case	case	NOUN
cblr-3040	1258	95	law	law	NOUN
cblr-3040	1258	96	under	under	ADP
cblr-3040	1258	97	the	the	DET
cblr-3040	1258	98	"	"	PUNCT
cblr-3040	1258	99	clear	clear	ADJ
cblr-3040	1258	100	reflection	reflection	NOUN
cblr-3040	1258	101	of	of	ADP
cblr-3040	1258	102	income	income	NOUN
cblr-3040	1258	103	"	"	PUNCT
cblr-3040	1258	104	standard	standard	NOUN
cblr-3040	1258	105	that	that	PRON
cblr-3040	1258	106	can	can	AUX
cblr-3040	1258	107	be	be	AUX
cblr-3040	1258	108	used	use	VERB
cblr-3040	1258	109	to	to	PART
cblr-3040	1258	110	justify	justify	VERB
cblr-3040	1258	111	or	or	CCONJ
cblr-3040	1258	112	reject	reject	VERB
cblr-3040	1258	113	the	the	DET
cblr-3040	1258	114	adoption	adoption	NOUN
cblr-3040	1258	115	of	of	ADP
cblr-3040	1258	116	a	a	DET
cblr-3040	1258	117	book	book	NOUN
cblr-3040	1258	118	accounting	accounting	NOUN
cblr-3040	1258	119	method	method	NOUN
cblr-3040	1258	120	for	for	ADP
cblr-3040	1258	121	tax	tax	NOUN
cblr-3040	1258	122	purposes	purpose	NOUN
cblr-3040	1258	123	,	,	PUNCT
cblr-3040	1258	124	from	from	ADP
cblr-3040	1258	125	which	which	PRON
cblr-3040	1258	126	some	some	DET
cblr-3040	1258	127	support	support	NOUN
cblr-3040	1258	128	for	for	ADP
cblr-3040	1258	129	the	the	DET
cblr-3040	1258	130	"	"	PUNCT
cblr-3040	1258	131	one	one	NUM
cblr-3040	1258	132	way	way	NOUN
cblr-3040	1258	133	street	street	NOUN
cblr-3040	1258	134	"	"	PUNCT
cblr-3040	1258	135	proposition	proposition	NOUN
cblr-3040	1258	136	may	may	AUX
cblr-3040	1258	137	be	be	AUX
cblr-3040	1258	138	derived	derive	VERB
cblr-3040	1258	139	.	.	PUNCT
cblr-3040	1259	1	27	27	NUM
cblr-3040	1259	2	226	226	NUM
cblr-3040	1259	3	see	see	VERB
cblr-3040	1259	4	,	,	PUNCT
cblr-3040	1259	5	e.g.	e.g.	ADV
cblr-3040	1259	6	,	,	PUNCT
cblr-3040	1259	7	healy	healy	PROPN
cblr-3040	1259	8	,	,	PUNCT
cblr-3040	1259	9	supra	supra	PROPN
cblr-3040	1259	10	note	note	PROPN
cblr-3040	1259	11	219	219	NUM
cblr-3040	1259	12	,	,	PUNCT
cblr-3040	1259	13	at	at	ADP
cblr-3040	1259	14	409	409	NUM
cblr-3040	1259	15	(	(	PUNCT
cblr-3040	1259	16	"	"	PUNCT
cblr-3040	1259	17	in	in	ADP
cblr-3040	1259	18	many	many	ADJ
cblr-3040	1259	19	instances	instance	NOUN
cblr-3040	1259	20	the	the	DET
cblr-3040	1259	21	sacred	sacred	ADJ
cblr-3040	1259	22	principle	principle	NOUN
cblr-3040	1259	23	of	of	ADP
cblr-3040	1259	24	'	'	AUX
cblr-3040	1259	25	clearly	clearly	ADV
cblr-3040	1259	26	reflecting	reflect	VERB
cblr-3040	1259	27	income	income	NOUN
cblr-3040	1259	28	'	'	PUNCT
cblr-3040	1259	29	gave	give	VERB
cblr-3040	1259	30	way	way	NOUN
cblr-3040	1259	31	to	to	ADP
cblr-3040	1259	32	the	the	DET
cblr-3040	1259	33	practicalities	practicality	NOUN
cblr-3040	1259	34	of	of	ADP
cblr-3040	1259	35	protecting	protect	VERB
cblr-3040	1259	36	the	the	DET
cblr-3040	1259	37	revenue	revenue	NOUN
cblr-3040	1259	38	from	from	ADP
cblr-3040	1259	39	the	the	DET
cblr-3040	1259	40	treasury	treasury	NOUN
cblr-3040	1259	41	's	's	PART
cblr-3040	1259	42	point	point	NOUN
cblr-3040	1259	43	of	of	ADP
cblr-3040	1259	44	view	view	NOUN
cblr-3040	1259	45	"	"	PUNCT
cblr-3040	1259	46	)	)	PUNCT
cblr-3040	1259	47	;	;	PUNCT
cblr-3040	1259	48	raby	raby	PROPN
cblr-3040	1259	49	&	&	CCONJ
cblr-3040	1259	50	richter	richter	PROPN
cblr-3040	1259	51	,	,	PUNCT
cblr-3040	1259	52	supra	supra	PROPN
cblr-3040	1259	53	note	note	NOUN
cblr-3040	1259	54	186	186	NUM
cblr-3040	1259	55	,	,	PUNCT
cblr-3040	1259	56	at	at	ADP
cblr-3040	1259	57	43	43	NUM
cblr-3040	1259	58	(	(	PUNCT
cblr-3040	1259	59	"	"	PUNCT
cblr-3040	1259	60	the	the	DET
cblr-3040	1259	61	history	history	NOUN
cblr-3040	1259	62	of	of	ADP
cblr-3040	1259	63	court	court	NOUN
cblr-3040	1259	64	cases	case	NOUN
cblr-3040	1259	65	has	have	AUX
cblr-3040	1259	66	demonstrated	demonstrate	VERB
cblr-3040	1259	67	that	that	SCONJ
cblr-3040	1259	68	the	the	DET
cblr-3040	1259	69	taxpayer	taxpayer	NOUN
cblr-3040	1259	70	's	's	PART
cblr-3040	1259	71	financial	financial	ADJ
cblr-3040	1259	72	accounting	accounting	NOUN
cblr-3040	1259	73	treatment	treatment	NOUN
cblr-3040	1259	74	may	may	AUX
cblr-3040	1259	75	control	control	VERB
cblr-3040	1259	76	the	the	DET
cblr-3040	1259	77	tax	tax	NOUN
cblr-3040	1259	78	treatment	treatment	NOUN
cblr-3040	1259	79	unless	unless	SCONJ
cblr-3040	1259	80	the	the	DET
cblr-3040	1259	81	irs	irs	PROPN
cblr-3040	1259	82	determines	determine	VERB
cblr-3040	1259	83	that	that	SCONJ
cblr-3040	1259	84	a	a	DET
cblr-3040	1259	85	different	different	ADJ
cblr-3040	1259	86	result	result	NOUN
cblr-3040	1259	87	would	would	AUX
cblr-3040	1259	88	be	be	AUX
cblr-3040	1259	89	better	well	ADJ
cblr-3040	1259	90	.	.	PUNCT
cblr-3040	1260	1	and	and	CCONJ
cblr-3040	1260	2	the	the	DET
cblr-3040	1260	3	irs	irs	PROPN
cblr-3040	1260	4	often	often	ADV
cblr-3040	1260	5	believes	believe	VERB
cblr-3040	1260	6	that	that	SCONJ
cblr-3040	1260	7	income	income	NOUN
cblr-3040	1260	8	should	should	AUX
cblr-3040	1260	9	be	be	AUX
cblr-3040	1260	10	reported	report	VERB
cblr-3040	1260	11	at	at	ADP
cblr-3040	1260	12	an	an	DET
cblr-3040	1260	13	earlier	early	ADJ
cblr-3040	1260	14	point	point	NOUN
cblr-3040	1260	15	,	,	PUNCT
cblr-3040	1260	16	and	and	CCONJ
cblr-3040	1260	17	expenses	expense	NOUN
cblr-3040	1260	18	deducted	deduct	VERB
cblr-3040	1260	19	at	at	ADP
cblr-3040	1260	20	a	a	DET
cblr-3040	1260	21	later	later	ADJ
cblr-3040	1260	22	point	point	NOUN
cblr-3040	1260	23	,	,	PUNCT
cblr-3040	1260	24	than	than	SCONJ
cblr-3040	1260	25	accountants	accountant	NOUN
cblr-3040	1260	26	would	would	AUX
cblr-3040	1260	27	find	find	VERB
cblr-3040	1260	28	proper	proper	ADJ
cblr-3040	1260	29	for	for	ADP
cblr-3040	1260	30	financial	financial	ADJ
cblr-3040	1260	31	accounting	accounting	NOUN
cblr-3040	1260	32	purposes	purpose	NOUN
cblr-3040	1260	33	.	.	PUNCT
cblr-3040	1260	34	"	"	PUNCT
cblr-3040	1260	35	)	)	PUNCT
cblr-3040	1260	36	;	;	PUNCT
cblr-3040	1260	37	william	william	PROPN
cblr-3040	1260	38	l.	l.	PROPN
cblr-3040	1260	39	raby	raby	PROPN
cblr-3040	1260	40	,	,	PUNCT
cblr-3040	1260	41	ford	ford	PROPN
cblr-3040	1260	42	case	case	NOUN
cblr-3040	1260	43	may	may	AUX
cblr-3040	1260	44	destabilize	destabilize	VERB
cblr-3040	1260	45	tax	tax	NOUN
cblr-3040	1260	46	accounting	accounting	NOUN
cblr-3040	1260	47	,	,	PUNCT
cblr-3040	1260	48	62	62	NUM
cblr-3040	1260	49	tax	tax	NOUN
cblr-3040	1260	50	notes	note	NOUN
cblr-3040	1260	51	1169	1169	NUM
cblr-3040	1260	52	,	,	PUNCT
cblr-3040	1260	53	1169	1169	NUM
cblr-3040	1260	54	(	(	PUNCT
cblr-3040	1260	55	1994	1994	NUM
cblr-3040	1260	56	)	)	PUNCT
cblr-3040	1260	57	(	(	PUNCT
cblr-3040	1260	58	explaining	explain	VERB
cblr-3040	1260	59	that	that	SCONJ
cblr-3040	1260	60	taxpayer	taxpayer	NOUN
cblr-3040	1260	61	strategy	strategy	NOUN
cblr-3040	1260	62	utilizing	utilize	VERB
cblr-3040	1260	63	gaap	gaap	NOUN
cblr-3040	1260	64	"	"	PUNCT
cblr-3040	1260	65	can	can	AUX
cblr-3040	1260	66	not	not	PART
cblr-3040	1260	67	overcome	overcome	VERB
cblr-3040	1260	68	contrary	contrary	ADJ
cblr-3040	1260	69	provisions	provision	NOUN
cblr-3040	1260	70	in	in	ADP
cblr-3040	1260	71	the	the	DET
cblr-3040	1260	72	regulations	regulation	NOUN
cblr-3040	1260	73	.	.	PUNCT
cblr-3040	1261	1	on	on	ADP
cblr-3040	1261	2	the	the	DET
cblr-3040	1261	3	other	other	ADJ
cblr-3040	1261	4	hand	hand	NOUN
cblr-3040	1261	5	.	.	PUNCT
cblr-3040	1261	6	.	.	PUNCT
cblr-3040	1261	7	.	.	PUNCT
cblr-3040	1262	1	financial	financial	ADJ
cblr-3040	1262	2	statement	statement	NOUN
cblr-3040	1262	3	treatment	treatment	NOUN
cblr-3040	1262	4	that	that	PRON
cblr-3040	1262	5	differs	differ	VERB
cblr-3040	1262	6	from	from	ADP
cblr-3040	1262	7	tax	tax	NOUN
cblr-3040	1262	8	may	may	AUX
cblr-3040	1262	9	well	well	ADV
cblr-3040	1262	10	persuade	persuade	VERB
cblr-3040	1262	11	the	the	DET
cblr-3040	1262	12	court	court	NOUN
cblr-3040	1262	13	that	that	PRON
cblr-3040	1262	14	the	the	DET
cblr-3040	1262	15	irs	irs	PROPN
cblr-3040	1262	16	is	be	AUX
cblr-3040	1262	17	well	well	ADV
cblr-3040	1262	18	within	within	ADP
cblr-3040	1262	19	its	its	PRON
cblr-3040	1262	20	power	power	NOUN
cblr-3040	1262	21	in	in	ADP
cblr-3040	1262	22	concluding	conclude	VERB
cblr-3040	1262	23	that	that	SCONJ
cblr-3040	1262	24	the	the	DET
cblr-3040	1262	25	tax	tax	NOUN
cblr-3040	1262	26	treatment	treatment	NOUN
cblr-3040	1262	27	is	be	AUX
cblr-3040	1262	28	wrong	wrong	ADJ
cblr-3040	1262	29	.	.	PUNCT
cblr-3040	1262	30	"	"	PUNCT
cblr-3040	1262	31	)	)	PUNCT
cblr-3040	1262	32	.	.	PUNCT
cblr-3040	1263	1	see	see	VERB
cblr-3040	1263	2	also	also	ADV
cblr-3040	1263	3	william	william	PROPN
cblr-3040	1263	4	l.	l.	PROPN
cblr-3040	1263	5	raby	raby	PROPN
cblr-3040	1263	6	&	&	CCONJ
cblr-3040	1263	7	burgess	burgess	PROPN
cblr-3040	1263	8	j.	j.	PROPN
cblr-3040	1263	9	w.	w.	PROPN
cblr-3040	1263	10	raby	raby	PROPN
cblr-3040	1263	11	,	,	PUNCT
cblr-3040	1263	12	abuse	abuse	NOUN
cblr-3040	1263	13	of	of	ADP
cblr-3040	1263	14	discretion	discretion	NOUN
cblr-3040	1263	15	and	and	CCONJ
cblr-3040	1263	16	clearly	clearly	ADV
cblr-3040	1263	17	reflect	reflect	VERB
cblr-3040	1263	18	income	income	NOUN
cblr-3040	1263	19	,	,	PUNCT
cblr-3040	1263	20	71	71	NUM
cblr-3040	1263	21	tax	tax	NOUN
cblr-3040	1263	22	notes	note	NOUN
cblr-3040	1263	23	227	227	NUM
cblr-3040	1263	24	,	,	PUNCT
cblr-3040	1263	25	229	229	NUM
cblr-3040	1263	26	(	(	PUNCT
cblr-3040	1263	27	1996	1996	NUM
cblr-3040	1263	28	)	)	PUNCT
cblr-3040	1263	29	(	(	PUNCT
cblr-3040	1263	30	concluding	conclude	VERB
cblr-3040	1263	31	that	that	SCONJ
cblr-3040	1263	32	two	two	NUM
cblr-3040	1263	33	1996	1996	NUM
cblr-3040	1263	34	judicial	judicial	ADJ
cblr-3040	1263	35	decisions	decision	NOUN
cblr-3040	1263	36	indicated	indicate	VERB
cblr-3040	1263	37	that	that	SCONJ
cblr-3040	1263	38	the	the	DET
cblr-3040	1263	39	tax	tax	NOUN
cblr-3040	1263	40	court	court	NOUN
cblr-3040	1263	41	and	and	CCONJ
cblr-3040	1263	42	the	the	DET
cblr-3040	1263	43	court	court	NOUN
cblr-3040	1263	44	of	of	ADP
cblr-3040	1263	45	federal	federal	ADJ
cblr-3040	1263	46	claims	claim	NOUN
cblr-3040	1263	47	"	"	PUNCT
cblr-3040	1263	48	may	may	AUX
cblr-3040	1263	49	not	not	PART
cblr-3040	1263	50	...	...	VERB
cblr-3040	1263	51	be	be	AUX
cblr-3040	1263	52	willing	willing	ADJ
cblr-3040	1263	53	to	to	PART
cblr-3040	1263	54	rubber	rubber	VERB
cblr-3040	1263	55	stamp	stamp	NOUN
cblr-3040	1263	56	indiscriminate	indiscriminate	ADJ
cblr-3040	1263	57	irs	irs	PROPN
cblr-3040	1263	58	attempts	attempt	VERB
cblr-3040	1263	59	to	to	PART
cblr-3040	1263	60	switch	switch	VERB
cblr-3040	1263	61	all	all	PRON
cblr-3040	1263	62	and	and	CCONJ
cblr-3040	1263	63	sundry	sundry	ADJ
cblr-3040	1263	64	to	to	ADP
cblr-3040	1263	65	methods	method	NOUN
cblr-3040	1263	66	of	of	ADP
cblr-3040	1263	67	accounting	accounting	NOUN
cblr-3040	1263	68	that	that	PRON
cblr-3040	1263	69	will	will	AUX
cblr-3040	1263	70	maximize	maximize	VERB
cblr-3040	1263	71	the	the	DET
cblr-3040	1263	72	treasury	treasury	NOUN
cblr-3040	1263	73	's	's	PART
cblr-3040	1263	74	revenue	revenue	NOUN
cblr-3040	1263	75	"	"	PUNCT
cblr-3040	1263	76	and	and	CCONJ
cblr-3040	1263	77	characterizing	characterize	VERB
cblr-3040	1263	78	the	the	DET
cblr-3040	1263	79	"	"	PUNCT
cblr-3040	1263	80	irs	irs	PROPN
cblr-3040	1263	81	approach	approach	NOUN
cblr-3040	1263	82	"	"	PUNCT
cblr-3040	1263	83	as	as	ADP
cblr-3040	1263	84	coming	come	VERB
cblr-3040	1263	85	"	"	PUNCT
cblr-3040	1263	86	close	close	ADV
cblr-3040	1263	87	to	to	ADP
cblr-3040	1263	88	asserting	assert	VERB
cblr-3040	1263	89	that	that	SCONJ
cblr-3040	1263	90	the	the	DET
cblr-3040	1263	91	king	king	NOUN
cblr-3040	1263	92	can	can	AUX
cblr-3040	1263	93	do	do	VERB
cblr-3040	1263	94	no	no	DET
cblr-3040	1263	95	wrong	wrong	NOUN
cblr-3040	1263	96	"	"	PUNCT
cblr-3040	1263	97	)	)	PUNCT
cblr-3040	1263	98	.	.	PUNCT
cblr-3040	1264	1	227	227	NUM
cblr-3040	1264	2	see	see	VERB
cblr-3040	1264	3	,	,	PUNCT
cblr-3040	1264	4	e.g.	e.g.	ADV
cblr-3040	1264	5	,	,	PUNCT
cblr-3040	1264	6	the	the	DET
cblr-3040	1264	7	cases	case	NOUN
cblr-3040	1264	8	and	and	CCONJ
cblr-3040	1264	9	commentaries	commentary	NOUN
cblr-3040	1264	10	cited	cite	VERB
cblr-3040	1264	11	supra	supra	PROPN
cblr-3040	1264	12	notes	note	VERB
cblr-3040	1264	13	180	180	NUM
cblr-3040	1264	14	and	and	CCONJ
cblr-3040	1264	15	columbia	columbia	PROPN
cblr-3040	1264	16	business	business	PROPN
cblr-3040	1264	17	la	la	PROPN
cblr-3040	1264	18	w	w	PROPN
cblr-3040	1264	19	review	review	NOUN
cblr-3040	1264	20	on	on	ADP
cblr-3040	1264	21	the	the	DET
cblr-3040	1264	22	other	other	ADJ
cblr-3040	1264	23	hand	hand	NOUN
cblr-3040	1264	24	,	,	PUNCT
cblr-3040	1264	25	there	there	PRON
cblr-3040	1264	26	has	have	AUX
cblr-3040	1264	27	been	be	AUX
cblr-3040	1264	28	ample	ample	ADJ
cblr-3040	1264	29	reason	reason	NOUN
cblr-3040	1264	30	for	for	ADP
cblr-3040	1264	31	the	the	DET
cblr-3040	1264	32	treasury	treasury	NOUN
cblr-3040	1264	33	and	and	CCONJ
cblr-3040	1264	34	irs	irs	PROPN
cblr-3040	1264	35	to	to	PART
cblr-3040	1264	36	fear	fear	VERB
cblr-3040	1264	37	damage	damage	NOUN
cblr-3040	1264	38	to	to	ADP
cblr-3040	1264	39	the	the	DET
cblr-3040	1264	40	tax	tax	NOUN
cblr-3040	1264	41	revenues	revenue	NOUN
cblr-3040	1264	42	and	and	CCONJ
cblr-3040	1264	43	the	the	DET
cblr-3040	1264	44	tax	tax	NOUN
cblr-3040	1264	45	system	system	NOUN
cblr-3040	1264	46	from	from	ADP
cblr-3040	1264	47	unjustified	unjustified	ADJ
cblr-3040	1264	48	conformity	conformity	NOUN
cblr-3040	1264	49	to	to	ADP
cblr-3040	1264	50	book	book	NOUN
cblr-3040	1264	51	treatment	treatment	NOUN
cblr-3040	1264	52	,	,	PUNCT
cblr-3040	1264	53	and	and	CCONJ
cblr-3040	1264	54	for	for	SCONJ
cblr-3040	1264	55	this	this	DET
cblr-3040	1264	56	body	body	NOUN
cblr-3040	1264	57	of	of	ADP
cblr-3040	1264	58	tax	tax	NOUN
cblr-3040	1264	59	law	law	NOUN
cblr-3040	1264	60	to	to	PART
cblr-3040	1264	61	contain	contain	VERB
cblr-3040	1264	62	some	some	DET
cblr-3040	1264	63	seemingly	seemingly	ADV
cblr-3040	1264	64	inconsistent	inconsistent	ADJ
cblr-3040	1264	65	results	result	NOUN
cblr-3040	1264	66	.	.	PUNCT
cblr-3040	1265	1	many	many	ADJ
cblr-3040	1265	2	of	of	ADP
cblr-3040	1265	3	the	the	DET
cblr-3040	1265	4	facts	fact	NOUN
cblr-3040	1265	5	and	and	CCONJ
cblr-3040	1265	6	issues	issue	NOUN
cblr-3040	1265	7	involved	involve	VERB
cblr-3040	1265	8	are	be	AUX
cblr-3040	1265	9	complex	complex	ADJ
cblr-3040	1265	10	.	.	PUNCT
cblr-3040	1266	1	financial	financial	ADJ
cblr-3040	1266	2	accounting	accounting	NOUN
cblr-3040	1266	3	standards	standard	NOUN
cblr-3040	1266	4	have	have	AUX
cblr-3040	1266	5	not	not	PART
cblr-3040	1266	6	been	be	AUX
cblr-3040	1266	7	a	a	DET
cblr-3040	1266	8	model	model	NOUN
cblr-3040	1266	9	of	of	ADP
cblr-3040	1266	10	clarity	clarity	NOUN
cblr-3040	1266	11	and	and	CCONJ
cblr-3040	1266	12	the	the	DET
cblr-3040	1266	13	accounting	accounting	NOUN
cblr-3040	1266	14	profession	profession	NOUN
cblr-3040	1266	15	itself	itself	PRON
cblr-3040	1266	16	has	have	AUX
cblr-3040	1266	17	acknowledged	acknowledge	VERB
cblr-3040	1266	18	that	that	SCONJ
cblr-3040	1266	19	application	application	NOUN
cblr-3040	1266	20	of	of	ADP
cblr-3040	1266	21	gaap	gaap	NOUN
cblr-3040	1266	22	may	may	AUX
cblr-3040	1266	23	be	be	AUX
cblr-3040	1266	24	susceptible	susceptible	ADJ
cblr-3040	1266	25	to	to	ADP
cblr-3040	1266	26	manipulation	manipulation	NOUN
cblr-3040	1266	27	motivated	motivate	VERB
cblr-3040	1266	28	by	by	ADP
cblr-3040	1266	29	the	the	DET
cblr-3040	1266	30	desire	desire	NOUN
cblr-3040	1266	31	to	to	PART
cblr-3040	1266	32	reduce	reduce	VERB
cblr-3040	1266	33	or	or	CCONJ
cblr-3040	1266	34	defer	defer	VERB
cblr-3040	1266	35	taxes	taxis	NOUN
cblr-3040	1266	36	.	.	PUNCT
cblr-3040	1267	1	"	"	PUNCT
cblr-3040	1267	2	'	'	PUNCT
cblr-3040	1267	3	in	in	ADP
cblr-3040	1267	4	approaching	approach	VERB
cblr-3040	1267	5	book	book	NOUN
cblr-3040	1267	6	-	-	PUNCT
cblr-3040	1267	7	tax	tax	NOUN
cblr-3040	1267	8	conformity	conformity	NOUN
cblr-3040	1267	9	issues	issue	NOUN
cblr-3040	1267	10	,	,	PUNCT
cblr-3040	1267	11	the	the	DET
cblr-3040	1267	12	treasury	treasury	PROPN
cblr-3040	1267	13	department	department	NOUN
cblr-3040	1267	14	is	be	AUX
cblr-3040	1267	15	no	no	ADV
cblr-3040	1267	16	doubt	doubt	ADV
cblr-3040	1267	17	mindful	mindful	ADJ
cblr-3040	1267	18	of	of	ADP
cblr-3040	1267	19	intended	intended	ADJ
cblr-3040	1267	20	and	and	CCONJ
cblr-3040	1267	21	legitimate	legitimate	ADJ
cblr-3040	1267	22	differences	difference	NOUN
cblr-3040	1267	23	between	between	ADP
cblr-3040	1267	24	tax	tax	NOUN
cblr-3040	1267	25	and	and	CCONJ
cblr-3040	1267	26	book	book	NOUN
cblr-3040	1267	27	accounting	accounting	NOUN
cblr-3040	1267	28	-for	-for	PUNCT
cblr-3040	1267	29	example	example	NOUN
cblr-3040	1267	30	a	a	DET
cblr-3040	1267	31	legislative	legislative	ADJ
cblr-3040	1267	32	tax	tax	NOUN
cblr-3040	1267	33	policy	policy	NOUN
cblr-3040	1267	34	to	to	PART
cblr-3040	1267	35	exempt	exempt	VERB
cblr-3040	1267	36	from	from	ADP
cblr-3040	1267	37	federal	federal	ADJ
cblr-3040	1267	38	income	income	NOUN
cblr-3040	1267	39	tax	tax	NOUN
cblr-3040	1267	40	interest	interest	NOUN
cblr-3040	1267	41	on	on	ADP
cblr-3040	1267	42	municipal	municipal	ADJ
cblr-3040	1267	43	bonds,229	bonds,229	NOUN
cblr-3040	1267	44	which	which	PRON
cblr-3040	1267	45	clearly	clearly	ADV
cblr-3040	1267	46	represents	represent	VERB
cblr-3040	1267	47	earnings	earning	NOUN
cblr-3040	1267	48	for	for	ADP
cblr-3040	1267	49	financial	financial	ADJ
cblr-3040	1267	50	purposes	purpose	NOUN
cblr-3040	1267	51	.	.	PUNCT
cblr-3040	1268	1	however	however	ADV
cblr-3040	1268	2	,	,	PUNCT
cblr-3040	1268	3	the	the	DET
cblr-3040	1268	4	treasury	treasury	PROPN
cblr-3040	1268	5	department	department	NOUN
cblr-3040	1268	6	is	be	AUX
cblr-3040	1268	7	also	also	ADV
cblr-3040	1268	8	alert	alert	ADJ
cblr-3040	1268	9	to	to	ADP
cblr-3040	1268	10	the	the	DET
cblr-3040	1268	11	possibility	possibility	NOUN
cblr-3040	1268	12	of	of	ADP
cblr-3040	1268	13	differing	differ	VERB
cblr-3040	1268	14	interpretations	interpretation	NOUN
cblr-3040	1268	15	of	of	ADP
cblr-3040	1268	16	the	the	DET
cblr-3040	1268	17	proper	proper	ADJ
cblr-3040	1268	18	"	"	PUNCT
cblr-3040	1268	19	book	book	NOUN
cblr-3040	1268	20	"	"	PUNCT
cblr-3040	1268	21	treatment	treatment	NOUN
cblr-3040	1268	22	of	of	ADP
cblr-3040	1268	23	accounting	accounting	NOUN
cblr-3040	1268	24	items	item	NOUN
cblr-3040	1268	25	which	which	PRON
cblr-3040	1268	26	could	could	AUX
cblr-3040	1268	27	result	result	VERB
cblr-3040	1268	28	in	in	ADP
cblr-3040	1268	29	uneven	uneven	ADJ
cblr-3040	1268	30	administration	administration	NOUN
cblr-3040	1268	31	of	of	ADP
cblr-3040	1268	32	the	the	DET
cblr-3040	1268	33	tax	tax	NOUN
cblr-3040	1268	34	law	law	NOUN
cblr-3040	1268	35	among	among	ADP
cblr-3040	1268	36	taxpayers	taxpayer	NOUN
cblr-3040	1268	37	.	.	PUNCT
cblr-3040	1269	1	3	3	NUM
cblr-3040	1269	2	°	°	NOUN
cblr-3040	1269	3	during	during	ADP
cblr-3040	1269	4	the	the	DET
cblr-3040	1269	5	era	era	NOUN
cblr-3040	1269	6	in	in	ADP
cblr-3040	1269	7	which	which	PRON
cblr-3040	1269	8	the	the	DET
cblr-3040	1269	9	shouting	shouting	NOUN
cblr-3040	1269	10	for	for	ADP
cblr-3040	1269	11	more	more	ADJ
cblr-3040	1269	12	conformity	conformity	NOUN
cblr-3040	1269	13	was	be	AUX
cblr-3040	1269	14	perhaps	perhaps	ADV
cblr-3040	1269	15	the	the	DET
cblr-3040	1269	16	loudest	loud	ADJ
cblr-3040	1269	17	,	,	PUNCT
cblr-3040	1269	18	irs	irs	PROPN
cblr-3040	1269	19	commissioner	commissioner	PROPN
cblr-3040	1269	20	cohen	cohen	PROPN
cblr-3040	1269	21	summed	sum	VERB
cblr-3040	1269	22	up	up	ADP
cblr-3040	1269	23	the	the	DET
cblr-3040	1269	24	challenge	challenge	NOUN
cblr-3040	1269	25	in	in	ADP
cblr-3040	1269	26	clear	clear	ADJ
cblr-3040	1269	27	terms	term	NOUN
cblr-3040	1269	28	:	:	PUNCT
cblr-3040	1269	29	there	there	PRON
cblr-3040	1269	30	are	be	VERB
cblr-3040	1269	31	,	,	PUNCT
cblr-3040	1269	32	it	it	PRON
cblr-3040	1269	33	must	must	AUX
cblr-3040	1269	34	be	be	AUX
cblr-3040	1269	35	granted	grant	VERB
cblr-3040	1269	36	,	,	PUNCT
cblr-3040	1269	37	good	good	ADJ
cblr-3040	1269	38	reasons	reason	NOUN
cblr-3040	1269	39	for	for	ADP
cblr-3040	1269	40	many	many	ADJ
cblr-3040	1269	41	of	of	ADP
cblr-3040	1269	42	the	the	DET
cblr-3040	1269	43	variances	variance	NOUN
cblr-3040	1269	44	between	between	ADP
cblr-3040	1269	45	tax	tax	NOUN
cblr-3040	1269	46	,	,	PUNCT
cblr-3040	1269	47	financial	financial	ADJ
cblr-3040	1269	48	and	and	CCONJ
cblr-3040	1269	49	regulatory	regulatory	ADJ
cblr-3040	1269	50	accounting	accounting	NOUN
cblr-3040	1269	51	.	.	PUNCT
cblr-3040	1270	1	however	however	ADV
cblr-3040	1270	2	,	,	PUNCT
cblr-3040	1270	3	some	some	DET
cblr-3040	1270	4	variances	variance	NOUN
cblr-3040	1270	5	result	result	VERB
cblr-3040	1270	6	from	from	ADP
cblr-3040	1270	7	the	the	DET
cblr-3040	1270	8	wide	wide	ADJ
cblr-3040	1270	9	disparity	disparity	NOUN
cblr-3040	1270	10	in	in	ADP
cblr-3040	1270	11	practice	practice	NOUN
cblr-3040	1270	12	and	and	CCONJ
cblr-3040	1270	13	usage	usage	NOUN
cblr-3040	1270	14	on	on	ADP
cblr-3040	1270	15	the	the	DET
cblr-3040	1270	16	part	part	NOUN
cblr-3040	1270	17	of	of	ADP
cblr-3040	1270	18	accountants	accountant	NOUN
cblr-3040	1270	19	as	as	ADP
cblr-3040	1270	20	to	to	ADP
cblr-3040	1270	21	what	what	PRON
cblr-3040	1270	22	are	be	AUX
cblr-3040	1270	23	"	"	PUNCT
cblr-3040	1270	24	generally	generally	ADV
cblr-3040	1270	25	accepted	accept	VERB
cblr-3040	1270	26	accounting	accounting	NOUN
cblr-3040	1270	27	principles	principle	NOUN
cblr-3040	1270	28	.	.	PUNCT
cblr-3040	1270	29	"	"	PUNCT
cblr-3040	1271	1	this	this	PRON
cblr-3040	1271	2	has	have	AUX
cblr-3040	1271	3	resulted	result	VERB
cblr-3040	1271	4	in	in	ADP
cblr-3040	1271	5	a	a	DET
cblr-3040	1271	6	total	total	ADJ
cblr-3040	1271	7	lack	lack	NOUN
cblr-3040	1271	8	of	of	ADP
cblr-3040	1271	9	uniformity	uniformity	NOUN
cblr-3040	1271	10	in	in	ADP
cblr-3040	1271	11	financial	financial	ADJ
cblr-3040	1271	12	accounting	accounting	NOUN
cblr-3040	1271	13	.	.	PUNCT
cblr-3040	1272	1	consequently	consequently	ADV
cblr-3040	1272	2	,	,	PUNCT
cblr-3040	1272	3	governmental	governmental	ADJ
cblr-3040	1272	4	bodies	body	NOUN
cblr-3040	1272	5	have	have	AUX
cblr-3040	1272	6	been	be	AUX
cblr-3040	1272	7	forced	force	VERB
cblr-3040	1272	8	to	to	PART
cblr-3040	1272	9	limit	limit	VERB
cblr-3040	1272	10	the	the	DET
cblr-3040	1272	11	number	number	NOUN
cblr-3040	1272	12	of	of	ADP
cblr-3040	1272	13	accounting	accounting	NOUN
cblr-3040	1272	14	practices	practice	NOUN
cblr-3040	1272	15	that	that	PRON
cblr-3040	1272	16	can	can	AUX
cblr-3040	1272	17	be	be	AUX
cblr-3040	1272	18	used	use	VERB
cblr-3040	1272	19	for	for	ADP
cblr-3040	1272	20	their	their	PRON
cblr-3040	1272	21	purposes	purpose	NOUN
cblr-3040	1272	22	since	since	SCONJ
cblr-3040	1272	23	a	a	DET
cblr-3040	1272	24	more	more	ADV
cblr-3040	1272	25	definite	definite	ADJ
cblr-3040	1272	26	228	228	NUM
cblr-3040	1272	27	see	see	NOUN
cblr-3040	1272	28	supra	supra	ADJ
cblr-3040	1272	29	text	text	NOUN
cblr-3040	1272	30	accompanying	accompanying	ADJ
cblr-3040	1272	31	note	note	NOUN
cblr-3040	1272	32	224	224	NUM
cblr-3040	1272	33	.	.	PUNCT
cblr-3040	1273	1	229	229	NUM
cblr-3040	1273	2	i.r.c	i.r.c	NOUN
cblr-3040	1273	3	.	.	PUNCT
cblr-3040	1274	1	§	§	PROPN
cblr-3040	1274	2	103	103	NUM
cblr-3040	1274	3	(	(	PUNCT
cblr-3040	1274	4	2002	2002	NUM
cblr-3040	1274	5	)	)	PUNCT
cblr-3040	1274	6	.	.	PUNCT
cblr-3040	1275	1	230	230	NUM
cblr-3040	1275	2	a	a	DET
cblr-3040	1275	3	concern	concern	NOUN
cblr-3040	1275	4	expressed	express	VERB
cblr-3040	1275	5	by	by	ADP
cblr-3040	1275	6	the	the	DET
cblr-3040	1275	7	court	court	NOUN
cblr-3040	1275	8	in	in	ADP
cblr-3040	1275	9	thor	thor	PROPN
cblr-3040	1275	10	power	power	PROPN
cblr-3040	1275	11	tool	tool	PROPN
cblr-3040	1275	12	co.	co.	PROPN
cblr-3040	1275	13	v.	v.	ADP
cblr-3040	1275	14	comm'r	comm'r	PROPN
cblr-3040	1275	15	,	,	PUNCT
cblr-3040	1275	16	439	439	NUM
cblr-3040	1275	17	u.s	u.s	PROPN
cblr-3040	1275	18	.	.	PROPN
cblr-3040	1275	19	522	522	NUM
cblr-3040	1275	20	,	,	PUNCT
cblr-3040	1275	21	541	541	NUM
cblr-3040	1275	22	-	-	SYM
cblr-3040	1275	23	44	44	NUM
cblr-3040	1275	24	(	(	PUNCT
cblr-3040	1275	25	1979	1979	NUM
cblr-3040	1275	26	)	)	PUNCT
cblr-3040	1275	27	.	.	PUNCT
cblr-3040	1276	1	[	[	X
cblr-3040	1276	2	vol	vol	NOUN
cblr-3040	1276	3	.	.	PUNCT
cblr-3040	1276	4	2003	2003	NUM
cblr-3040	1276	5	no	no	NOUN
cblr-3040	1276	6	.	.	PUNCT
cblr-3040	1277	1	1:35	1:35	NUM
cblr-3040	1277	2	]	]	PUNCT
cblr-3040	1277	3	stopping	stop	VERB
cblr-3040	1277	4	enron	enron	PROPN
cblr-3040	1277	5	end	end	NOUN
cblr-3040	1277	6	-	-	PUNCT
cblr-3040	1277	7	runs	run	NOUN
cblr-3040	1277	8	and	and	CCONJ
cblr-3040	1277	9	other	other	ADJ
cblr-3040	1277	10	trick	trick	NOUN
cblr-3040	1277	11	plays	play	VERB
cblr-3040	1277	12	133	133	NUM
cblr-3040	1277	13	system	system	NOUN
cblr-3040	1277	14	of	of	ADP
cblr-3040	1277	15	accounting	accounting	NOUN
cblr-3040	1277	16	is	be	AUX
cblr-3040	1277	17	required	require	VERB
cblr-3040	1277	18	by	by	ADP
cblr-3040	1277	19	the	the	DET
cblr-3040	1277	20	legislation	legislation	NOUN
cblr-3040	1277	21	under	under	ADP
cblr-3040	1277	22	which	which	PRON
cblr-3040	1277	23	they	they	PRON
cblr-3040	1277	24	operate.231	operate.231	VERB
cblr-3040	1277	25	the	the	DET
cblr-3040	1277	26	supreme	supreme	PROPN
cblr-3040	1277	27	court	court	PROPN
cblr-3040	1277	28	sympathized	sympathize	VERB
cblr-3040	1277	29	with	with	ADP
cblr-3040	1277	30	this	this	DET
cblr-3040	1277	31	administrative	administrative	ADJ
cblr-3040	1277	32	dilemma	dilemma	NOUN
cblr-3040	1277	33	in	in	ADP
cblr-3040	1277	34	thor	thor	PROPN
cblr-3040	1277	35	power	power	PROPN
cblr-3040	1277	36	,	,	PUNCT
cblr-3040	1277	37	citing	cite	VERB
cblr-3040	1277	38	several	several	ADJ
cblr-3040	1277	39	authorities	authority	NOUN
cblr-3040	1277	40	on	on	ADP
cblr-3040	1277	41	the	the	DET
cblr-3040	1277	42	diverse	diverse	NOUN
cblr-3040	1277	43	(	(	PUNCT
cblr-3040	1277	44	and	and	CCONJ
cblr-3040	1277	45	presumably	presumably	ADV
cblr-3040	1277	46	acceptable	acceptable	ADJ
cblr-3040	1277	47	)	)	PUNCT
cblr-3040	1277	48	interpretations	interpretation	NOUN
cblr-3040	1277	49	of	of	ADP
cblr-3040	1277	50	gaap	gaap	PROPN
cblr-3040	1277	51	in	in	ADP
cblr-3040	1277	52	accounting	account	VERB
cblr-3040	1277	53	practices,232	practices,232	NOUN
cblr-3040	1277	54	including	include	VERB
cblr-3040	1277	55	one	one	NUM
cblr-3040	1277	56	in	in	ADP
cblr-3040	1277	57	which	which	PRON
cblr-3040	1277	58	the	the	DET
cblr-3040	1277	59	author	author	NOUN
cblr-3040	1277	60	suggested	suggest	VERB
cblr-3040	1277	61	that	that	SCONJ
cblr-3040	1277	62	accountants	accountant	NOUN
cblr-3040	1277	63	"	"	PUNCT
cblr-3040	1277	64	are	be	AUX
cblr-3040	1277	65	quite	quite	ADV
cblr-3040	1277	66	prone	prone	ADJ
cblr-3040	1277	67	to	to	PART
cblr-3040	1277	68	define	define	VERB
cblr-3040	1277	69	'	'	PUNCT
cblr-3040	1277	70	generally	generally	ADV
cblr-3040	1277	71	accepted	accept	VERB
cblr-3040	1277	72	'	'	PUNCT
cblr-3040	1277	73	as	as	SCONJ
cblr-3040	1277	74	'	'	PUNCT
cblr-3040	1277	75	somebody	somebody	PRON
cblr-3040	1277	76	tried	try	VERB
cblr-3040	1277	77	it	it	PRON
cblr-3040	1277	78	.	.	PUNCT
cblr-3040	1277	79	'	'	PUNCT
cblr-3040	1278	1	'	'	PUNCT
cblr-3040	1278	2	233	233	NUM
cblr-3040	1278	3	of	of	ADP
cblr-3040	1278	4	course	course	NOUN
cblr-3040	1278	5	,	,	PUNCT
cblr-3040	1278	6	since	since	SCONJ
cblr-3040	1278	7	the	the	DET
cblr-3040	1278	8	establishment	establishment	NOUN
cblr-3040	1278	9	of	of	ADP
cblr-3040	1278	10	the	the	DET
cblr-3040	1278	11	fasb	fasb	NOUN
cblr-3040	1278	12	in	in	ADP
cblr-3040	1278	13	1973	1973	NUM
cblr-3040	1278	14	,	,	PUNCT
cblr-3040	1278	15	great	great	ADJ
cblr-3040	1278	16	strides	stride	NOUN
cblr-3040	1278	17	have	have	AUX
cblr-3040	1278	18	been	be	AUX
cblr-3040	1278	19	made	make	VERB
cblr-3040	1278	20	in	in	ADP
cblr-3040	1278	21	promulgating	promulgate	VERB
cblr-3040	1278	22	and	and	CCONJ
cblr-3040	1278	23	compiling	compile	VERB
cblr-3040	1278	24	accounting	accounting	NOUN
cblr-3040	1278	25	standards	standard	NOUN
cblr-3040	1278	26	and	and	CCONJ
cblr-3040	1278	27	seeking	seek	VERB
cblr-3040	1278	28	more	more	ADJ
cblr-3040	1278	29	uniform	uniform	ADJ
cblr-3040	1278	30	application	application	NOUN
cblr-3040	1278	31	of	of	ADP
cblr-3040	1278	32	gaap	gaap	PROPN
cblr-3040	1278	33	.	.	PUNCT
cblr-3040	1279	1	nonetheless	nonetheless	ADV
cblr-3040	1279	2	,	,	PUNCT
cblr-3040	1279	3	the	the	DET
cblr-3040	1279	4	fasb	fasb	NOUN
cblr-3040	1279	5	has	have	AUX
cblr-3040	1279	6	recently	recently	ADV
cblr-3040	1279	7	been	be	AUX
cblr-3040	1279	8	criticized	criticize	VERB
cblr-3040	1279	9	for	for	ADP
cblr-3040	1279	10	its	its	PRON
cblr-3040	1279	11	slowness	slowness	NOUN
cblr-3040	1279	12	in	in	ADP
cblr-3040	1279	13	issuing	issue	VERB
cblr-3040	1279	14	guidance	guidance	NOUN
cblr-3040	1279	15	on	on	ADP
cblr-3040	1279	16	complex	complex	ADJ
cblr-3040	1279	17	business	business	NOUN
cblr-3040	1279	18	transactions	transaction	NOUN
cblr-3040	1279	19	,	,	PUNCT
cblr-3040	1279	20	such	such	ADJ
cblr-3040	1279	21	as	as	ADP
cblr-3040	1279	22	the	the	DET
cblr-3040	1279	23	use	use	NOUN
cblr-3040	1279	24	of	of	ADP
cblr-3040	1279	25	spes	spe	NOUN
cblr-3040	1279	26	,	,	PUNCT
cblr-3040	1279	27	234	234	NUM
cblr-3040	1279	28	and	and	CCONJ
cblr-3040	1279	29	there	there	PRON
cblr-3040	1279	30	remains	remain	VERB
cblr-3040	1279	31	insufficient	insufficient	ADJ
cblr-3040	1279	32	certainty	certainty	NOUN
cblr-3040	1279	33	in	in	ADP
cblr-3040	1279	34	the	the	DET
cblr-3040	1279	35	application	application	NOUN
cblr-3040	1279	36	of	of	ADP
cblr-3040	1279	37	gaap	gaap	PROPN
cblr-3040	1279	38	to	to	PART
cblr-3040	1279	39	ignore	ignore	VERB
cblr-3040	1279	40	the	the	DET
cblr-3040	1279	41	supreme	supreme	PROPN
cblr-3040	1279	42	court	court	PROPN
cblr-3040	1279	43	's	's	PART
cblr-3040	1279	44	admonition	admonition	NOUN
cblr-3040	1279	45	in	in	ADP
cblr-3040	1279	46	thor	thor	PROPN
cblr-3040	1279	47	power	power	NOUN
cblr-3040	1279	48	that	that	SCONJ
cblr-3040	1279	49	:	:	PUNCT
cblr-3040	1279	50	"	"	PUNCT
cblr-3040	1279	51	if	if	SCONJ
cblr-3040	1279	52	management	management	NOUN
cblr-3040	1279	53	's	's	PART
cblr-3040	1279	54	election	election	NOUN
cblr-3040	1279	55	among	among	ADP
cblr-3040	1279	56	'	'	PUNCT
cblr-3040	1279	57	acceptable	acceptable	ADJ
cblr-3040	1279	58	'	'	PUNCT
cblr-3040	1279	59	options	option	NOUN
cblr-3040	1279	60	were	be	AUX
cblr-3040	1279	61	dispositive	dispositive	ADJ
cblr-3040	1279	62	for	for	ADP
cblr-3040	1279	63	tax	tax	NOUN
cblr-3040	1279	64	purposes	purpose	NOUN
cblr-3040	1279	65	,	,	PUNCT
cblr-3040	1279	66	a	a	DET
cblr-3040	1279	67	firm	firm	NOUN
cblr-3040	1279	68	,	,	PUNCT
cblr-3040	1279	69	indeed	indeed	ADV
cblr-3040	1279	70	,	,	PUNCT
cblr-3040	1279	71	could	could	AUX
cblr-3040	1279	72	decide	decide	VERB
cblr-3040	1279	73	unilaterally	unilaterally	ADV
cblr-3040	1279	74	-within	-within	PROPN
cblr-3040	1279	75	limits	limit	NOUN
cblr-3040	1279	76	dictated	dictate	VERB
cblr-3040	1279	77	only	only	ADV
cblr-3040	1279	78	by	by	ADP
cblr-3040	1279	79	its	its	PRON
cblr-3040	1279	80	accountants	accountant	NOUN
cblr-3040	1279	81	the	the	DET
cblr-3040	1279	82	tax	tax	NOUN
cblr-3040	1279	83	it	it	PRON
cblr-3040	1279	84	wished	wish	VERB
cblr-3040	1279	85	to	to	PART
cblr-3040	1279	86	pay	pay	VERB
cblr-3040	1279	87	.	.	PUNCT
cblr-3040	1280	1	such	such	ADJ
cblr-3040	1280	2	unilateral	unilateral	ADJ
cblr-3040	1280	3	decisions	decision	NOUN
cblr-3040	1280	4	would	would	AUX
cblr-3040	1280	5	not	not	PART
cblr-3040	1280	6	just	just	ADV
cblr-3040	1280	7	make	make	VERB
cblr-3040	1280	8	the	the	DET
cblr-3040	1280	9	[	[	X
cblr-3040	1280	10	internal	internal	ADJ
cblr-3040	1280	11	revenue	revenue	NOUN
cblr-3040	1280	12	]	]	PUNCT
cblr-3040	1280	13	code	code	NOUN
cblr-3040	1280	14	inequitable	inequitable	ADJ
cblr-3040	1280	15	;	;	PUNCT
cblr-3040	1280	16	they	they	PRON
cblr-3040	1280	17	would	would	AUX
cblr-3040	1280	18	make	make	VERB
cblr-3040	1280	19	it	it	PRON
cblr-3040	1280	20	unenforceable	unenforceable	ADJ
cblr-3040	1280	21	.	.	PUNCT
cblr-3040	1281	1	2	2	NUM
cblr-3040	1281	2	35	35	NUM
cblr-3040	1281	3	the	the	DET
cblr-3040	1281	4	treasury	treasury	PROPN
cblr-3040	1281	5	department	department	NOUN
cblr-3040	1281	6	's	's	PART
cblr-3040	1281	7	actions	action	NOUN
cblr-3040	1281	8	in	in	ADP
cblr-3040	1281	9	the	the	DET
cblr-3040	1281	10	conformity	conformity	NOUN
cblr-3040	1281	11	area	area	NOUN
cblr-3040	1281	12	over	over	ADP
cblr-3040	1281	13	the	the	DET
cblr-3040	1281	14	last	last	ADJ
cblr-3040	1281	15	half	half	ADJ
cblr-3040	1281	16	century	century	NOUN
cblr-3040	1281	17	reflect	reflect	VERB
cblr-3040	1281	18	this	this	DET
cblr-3040	1281	19	primary	primary	ADJ
cblr-3040	1281	20	concern	concern	NOUN
cblr-3040	1281	21	231	231	NUM
cblr-3040	1281	22	cohen	cohen	NOUN
cblr-3040	1281	23	,	,	PUNCT
cblr-3040	1281	24	supra	supra	PROPN
cblr-3040	1281	25	note	note	PROPN
cblr-3040	1281	26	210	210	NUM
cblr-3040	1281	27	,	,	PUNCT
cblr-3040	1281	28	at	at	ADP
cblr-3040	1281	29	781	781	NUM
cblr-3040	1281	30	.	.	PUNCT
cblr-3040	1281	31	232	232	NUM
cblr-3040	1281	32	thor	thor	PROPN
cblr-3040	1281	33	power	power	NOUN
cblr-3040	1281	34	,	,	PUNCT
cblr-3040	1281	35	439	439	NUM
cblr-3040	1281	36	u.s	u.s	PROPN
cblr-3040	1281	37	.	.	PROPN
cblr-3040	1281	38	at	at	ADP
cblr-3040	1281	39	544	544	NUM
cblr-3040	1281	40	n.22	n.22	NOUN
cblr-3040	1281	41	.	.	PROPN
cblr-3040	1281	42	233	233	NUM
cblr-3040	1282	1	i	i	PRON
cblr-3040	1282	2	d.	d.	PROPN
cblr-3040	1282	3	(	(	PUNCT
cblr-3040	1282	4	citing	cite	VERB
cblr-3040	1282	5	cannon	cannon	NOUN
cblr-3040	1282	6	,	,	PUNCT
cblr-3040	1282	7	supra	supra	PROPN
cblr-3040	1282	8	note	note	NOUN
cblr-3040	1282	9	208	208	NUM
cblr-3040	1282	10	,	,	PUNCT
cblr-3040	1282	11	at	at	ADP
cblr-3040	1282	12	421	421	NUM
cblr-3040	1282	13	)	)	PUNCT
cblr-3040	1282	14	.	.	PUNCT
cblr-3040	1283	1	234	234	NUM
cblr-3040	1283	2	see	see	VERB
cblr-3040	1283	3	,	,	PUNCT
cblr-3040	1283	4	e.g.	e.g.	ADV
cblr-3040	1283	5	,	,	PUNCT
cblr-3040	1283	6	lynn	lynn	PROPN
cblr-3040	1283	7	e.	e.	PROPN
cblr-3040	1283	8	turner	turner	PROPN
cblr-3040	1283	9	,	,	PUNCT
cblr-3040	1283	10	sec	sec	PROPN
cblr-3040	1283	11	chief	chief	ADJ
cblr-3040	1283	12	accountant	accountant	NOUN
cblr-3040	1283	13	,	,	PUNCT
cblr-3040	1283	14	the	the	DET
cblr-3040	1283	15	state	state	NOUN
cblr-3040	1283	16	of	of	ADP
cblr-3040	1283	17	financial	financial	ADJ
cblr-3040	1283	18	reporting	reporting	NOUN
cblr-3040	1283	19	today	today	NOUN
cblr-3040	1283	20	:	:	PUNCT
cblr-3040	1283	21	an	an	DET
cblr-3040	1283	22	unfinished	unfinished	ADJ
cblr-3040	1283	23	chapter	chapter	NOUN
cblr-3040	1283	24	iii	iii	PROPN
cblr-3040	1283	25	,	,	PUNCT
cblr-3040	1283	26	at	at	ADP
cblr-3040	1283	27	6	6	NUM
cblr-3040	1283	28	,	,	PUNCT
cblr-3040	1283	29	at	at	ADP
cblr-3040	1283	30	http://www.sec.gov/news/speech/spch508.htm	http://www.sec.gov/news/speech/spch508.htm	PROPN
cblr-3040	1283	31	(	(	PUNCT
cblr-3040	1283	32	june	june	PROPN
cblr-3040	1283	33	21	21	NUM
cblr-3040	1283	34	,	,	PUNCT
cblr-3040	1283	35	2001	2001	NUM
cblr-3040	1283	36	)	)	PUNCT
cblr-3040	1284	1	[	[	X
cblr-3040	1284	2	hereinafter	hereinafter	VERB
cblr-3040	1284	3	the	the	DET
cblr-3040	1284	4	state	state	NOUN
cblr-3040	1284	5	of	of	ADP
cblr-3040	1284	6	financial	financial	ADJ
cblr-3040	1284	7	reporting	reporting	NOUN
cblr-3040	1284	8	today	today	NOUN
cblr-3040	1284	9	,	,	PUNCT
cblr-3040	1284	10	remarks	remark	NOUN
cblr-3040	1284	11	by	by	ADP
cblr-3040	1284	12	lynn	lynn	PROPN
cblr-3040	1284	13	turner	turner	PROPN
cblr-3040	1284	14	,	,	PUNCT
cblr-3040	1284	15	june	june	PROPN
cblr-3040	1284	16	21	21	NUM
cblr-3040	1284	17	,	,	PUNCT
cblr-3040	1284	18	2001	2001	NUM
cblr-3040	1284	19	]	]	PUNCT
cblr-3040	1284	20	(	(	PUNCT
cblr-3040	1284	21	noting	note	VERB
cblr-3040	1284	22	in	in	ADP
cblr-3040	1284	23	his	his	PRON
cblr-3040	1284	24	2001	2001	NUM
cblr-3040	1284	25	speech	speech	NOUN
cblr-3040	1284	26	that	that	PRON
cblr-3040	1284	27	the	the	DET
cblr-3040	1284	28	fasb	fasb	NOUN
cblr-3040	1284	29	commenced	commence	VERB
cblr-3040	1284	30	a	a	DET
cblr-3040	1284	31	"	"	PUNCT
cblr-3040	1284	32	consolidation	consolidation	NOUN
cblr-3040	1284	33	"	"	PUNCT
cblr-3040	1284	34	project	project	NOUN
cblr-3040	1284	35	in	in	ADP
cblr-3040	1284	36	1982	1982	NUM
cblr-3040	1284	37	which	which	PRON
cblr-3040	1284	38	was	be	AUX
cblr-3040	1284	39	not	not	PART
cblr-3040	1284	40	yet	yet	ADV
cblr-3040	1284	41	finished	finish	VERB
cblr-3040	1284	42	and	and	CCONJ
cblr-3040	1284	43	commenting	comment	VERB
cblr-3040	1284	44	:	:	PUNCT
cblr-3040	1284	45	"	"	PUNCT
cblr-3040	1284	46	in	in	ADP
cblr-3040	1284	47	the	the	DET
cblr-3040	1284	48	meantime	meantime	NOUN
cblr-3040	1284	49	,	,	PUNCT
cblr-3040	1284	50	investors	investor	NOUN
cblr-3040	1284	51	[	[	X
cblr-3040	1284	52	were	be	AUX
cblr-3040	1284	53	]	]	PUNCT
cblr-3040	1284	54	still	still	ADV
cblr-3040	1284	55	waiting	wait	VERB
cblr-3040	1284	56	for	for	ADP
cblr-3040	1284	57	an	an	DET
cblr-3040	1284	58	answer	answer	NOUN
cblr-3040	1284	59	,	,	PUNCT
cblr-3040	1284	60	especially	especially	ADV
cblr-3040	1284	61	for	for	ADP
cblr-3040	1284	62	structures	structure	NOUN
cblr-3040	1284	63	,	,	PUNCT
cblr-3040	1284	64	such	such	ADJ
cblr-3040	1284	65	as	as	ADP
cblr-3040	1284	66	special	special	ADJ
cblr-3040	1284	67	purpose	purpose	NOUN
cblr-3040	1284	68	entities	entity	NOUN
cblr-3040	1284	69	(	(	PUNCT
cblr-3040	1284	70	spes	spe	NOUN
cblr-3040	1284	71	)	)	PUNCT
cblr-3040	1284	72	that	that	PRON
cblr-3040	1284	73	have	have	AUX
cblr-3040	1284	74	been	be	AUX
cblr-3040	1284	75	specifically	specifically	ADV
cblr-3040	1284	76	designed	design	VERB
cblr-3040	1284	77	,	,	PUNCT
cblr-3040	1284	78	with	with	ADP
cblr-3040	1284	79	the	the	DET
cblr-3040	1284	80	aid	aid	NOUN
cblr-3040	1284	81	of	of	ADP
cblr-3040	1284	82	the	the	DET
cblr-3040	1284	83	accounting	accounting	NOUN
cblr-3040	1284	84	profession	profession	NOUN
cblr-3040	1284	85	,	,	PUNCT
cblr-3040	1284	86	to	to	PART
cblr-3040	1284	87	reduce	reduce	VERB
cblr-3040	1284	88	transparency	transparency	NOUN
cblr-3040	1284	89	to	to	ADP
cblr-3040	1284	90	investors	investor	NOUN
cblr-3040	1284	91	.	.	PUNCT
cblr-3040	1285	1	if	if	SCONJ
cblr-3040	1285	2	we	we	PRON
cblr-3040	1285	3	in	in	ADP
cblr-3040	1285	4	the	the	DET
cblr-3040	1285	5	public	public	ADJ
cblr-3040	1285	6	sector	sector	NOUN
cblr-3040	1285	7	and	and	CCONJ
cblr-3040	1285	8	investors	investor	NOUN
cblr-3040	1285	9	are	be	AUX
cblr-3040	1285	10	to	to	PART
cblr-3040	1285	11	look	look	VERB
cblr-3040	1285	12	first	first	ADV
cblr-3040	1285	13	to	to	ADP
cblr-3040	1285	14	the	the	DET
cblr-3040	1285	15	private	private	ADJ
cblr-3040	1285	16	sector	sector	NOUN
cblr-3040	1285	17	,	,	PUNCT
cblr-3040	1285	18	we	we	PRON
cblr-3040	1285	19	have	have	VERB
cblr-3040	1285	20	the	the	DET
cblr-3040	1285	21	right	right	NOUN
cblr-3040	1285	22	to	to	PART
cblr-3040	1285	23	expect	expect	VERB
cblr-3040	1285	24	timely	timely	ADJ
cblr-3040	1285	25	resolution	resolution	NOUN
cblr-3040	1285	26	of	of	ADP
cblr-3040	1285	27	important	important	ADJ
cblr-3040	1285	28	issues	issue	NOUN
cblr-3040	1285	29	.	.	PUNCT
cblr-3040	1285	30	"	"	PUNCT
cblr-3040	1285	31	)	)	PUNCT
cblr-3040	1285	32	.	.	PUNCT
cblr-3040	1285	33	...	...	PUNCT
cblr-3040	1286	1	thor	thor	PROPN
cblr-3040	1286	2	power	power	PROPN
cblr-3040	1286	3	,	,	PUNCT
cblr-3040	1286	4	439	439	NUM
cblr-3040	1286	5	u.s	u.s	PROPN
cblr-3040	1286	6	.	.	PROPN
cblr-3040	1286	7	at	at	ADP
cblr-3040	1286	8	544	544	NUM
cblr-3040	1286	9	.	.	PUNCT
cblr-3040	1287	1	columbia	columbia	PROPN
cblr-3040	1287	2	business	business	PROPN
cblr-3040	1287	3	law	law	PROPN
cblr-3040	1287	4	review	review	NOUN
cblr-3040	1287	5	with	with	ADP
cblr-3040	1287	6	the	the	DET
cblr-3040	1287	7	lack	lack	NOUN
cblr-3040	1287	8	of	of	ADP
cblr-3040	1287	9	uniform	uniform	ADJ
cblr-3040	1287	10	application	application	NOUN
cblr-3040	1287	11	of	of	ADP
cblr-3040	1287	12	gaap	gaap	PROPN
cblr-3040	1287	13	.	.	PUNCT
cblr-3040	1288	1	proposals	proposal	NOUN
cblr-3040	1288	2	to	to	PART
cblr-3040	1288	3	implement	implement	VERB
cblr-3040	1288	4	booking	booking	NOUN
cblr-3040	1288	5	requirements	requirement	NOUN
cblr-3040	1288	6	came	come	VERB
cblr-3040	1288	7	naturally	naturally	ADV
cblr-3040	1288	8	as	as	ADP
cblr-3040	1288	9	a	a	DET
cblr-3040	1288	10	means	means	NOUN
cblr-3040	1288	11	of	of	ADP
cblr-3040	1288	12	at	at	ADP
cblr-3040	1288	13	least	least	ADJ
cblr-3040	1288	14	trying	try	VERB
cblr-3040	1288	15	to	to	PART
cblr-3040	1288	16	make	make	VERB
cblr-3040	1288	17	sure	sure	ADJ
cblr-3040	1288	18	the	the	DET
cblr-3040	1288	19	taxpayer	taxpayer	NOUN
cblr-3040	1288	20	was	be	AUX
cblr-3040	1288	21	putting	put	VERB
cblr-3040	1288	22	its	its	PRON
cblr-3040	1288	23	money	money	NOUN
cblr-3040	1288	24	where	where	SCONJ
cblr-3040	1288	25	its	its	PRON
cblr-3040	1288	26	(	(	PUNCT
cblr-3040	1288	27	tax	tax	NOUN
cblr-3040	1288	28	)	)	PUNCT
cblr-3040	1288	29	mouth	mouth	NOUN
cblr-3040	1288	30	was	be	AUX
cblr-3040	1288	31	.	.	PUNCT
cblr-3040	1289	1	meanwhile	meanwhile	ADV
cblr-3040	1289	2	,	,	PUNCT
cblr-3040	1289	3	the	the	DET
cblr-3040	1289	4	treasury	treasury	PROPN
cblr-3040	1289	5	department	department	PROPN
cblr-3040	1289	6	has	have	AUX
cblr-3040	1289	7	generally	generally	ADV
cblr-3040	1289	8	deferred	defer	VERB
cblr-3040	1289	9	to	to	ADP
cblr-3040	1289	10	the	the	DET
cblr-3040	1289	11	view	view	NOUN
cblr-3040	1289	12	that	that	SCONJ
cblr-3040	1289	13	tax	tax	NOUN
cblr-3040	1289	14	law	law	NOUN
cblr-3040	1289	15	should	should	AUX
cblr-3040	1289	16	not	not	PART
cblr-3040	1289	17	prescribe	prescribe	VERB
cblr-3040	1289	18	financial	financial	ADJ
cblr-3040	1289	19	statement	statement	NOUN
cblr-3040	1289	20	accounting	account	VERB
cblr-3040	1289	21	standards.236	standards.236	VERB
cblr-3040	1289	22	for	for	ADP
cblr-3040	1289	23	many	many	ADJ
cblr-3040	1289	24	years	year	NOUN
cblr-3040	1289	25	,	,	PUNCT
cblr-3040	1289	26	particularly	particularly	ADV
cblr-3040	1289	27	in	in	ADP
cblr-3040	1289	28	the	the	DET
cblr-3040	1289	29	three	three	NUM
cblr-3040	1289	30	decades	decade	NOUN
cblr-3040	1289	31	following	follow	VERB
cblr-3040	1289	32	the	the	DET
cblr-3040	1289	33	push	push	NOUN
cblr-3040	1289	34	for	for	ADP
cblr-3040	1289	35	more	more	ADJ
cblr-3040	1289	36	conformity	conformity	NOUN
cblr-3040	1289	37	that	that	PRON
cblr-3040	1289	38	preceded	precede	VERB
cblr-3040	1289	39	the	the	DET
cblr-3040	1289	40	enactment	enactment	NOUN
cblr-3040	1289	41	of	of	ADP
cblr-3040	1289	42	the	the	DET
cblr-3040	1289	43	i.r.c	i.r.c	NOUN
cblr-3040	1289	44	.	.	PUNCT
cblr-3040	1290	1	of	of	ADP
cblr-3040	1290	2	1954	1954	NUM
cblr-3040	1290	3	,	,	PUNCT
cblr-3040	1290	4	the	the	DET
cblr-3040	1290	5	treasury	treasury	PROPN
cblr-3040	1290	6	department	department	PROPN
cblr-3040	1290	7	and	and	CCONJ
cblr-3040	1290	8	irs	irs	PROPN
cblr-3040	1290	9	seemed	seem	VERB
cblr-3040	1290	10	to	to	PART
cblr-3040	1290	11	recognize	recognize	VERB
cblr-3040	1290	12	the	the	DET
cblr-3040	1290	13	need	need	NOUN
cblr-3040	1290	14	to	to	PART
cblr-3040	1290	15	try	try	VERB
cblr-3040	1290	16	to	to	PART
cblr-3040	1290	17	simplify	simplify	VERB
cblr-3040	1290	18	business	business	NOUN
cblr-3040	1290	19	accounting	accounting	NOUN
cblr-3040	1290	20	by	by	ADP
cblr-3040	1290	21	striving	strive	VERB
cblr-3040	1290	22	for	for	ADP
cblr-3040	1290	23	increased	increase	VERB
cblr-3040	1290	24	conformity	conformity	NOUN
cblr-3040	1290	25	,	,	PUNCT
cblr-3040	1290	26	within	within	ADP
cblr-3040	1290	27	acceptable	acceptable	ADJ
cblr-3040	1290	28	limits	limit	NOUN
cblr-3040	1290	29	,	,	PUNCT
cblr-3040	1290	30	of	of	ADP
cblr-3040	1290	31	tax	tax	NOUN
cblr-3040	1290	32	to	to	ADP
cblr-3040	1290	33	book	book	NOUN
cblr-3040	1290	34	treatment	treatment	NOUN
cblr-3040	1290	35	,	,	PUNCT
cblr-3040	1290	36	and	and	CCONJ
cblr-3040	1290	37	invited	invite	VERB
cblr-3040	1290	38	the	the	DET
cblr-3040	1290	39	accounting	accounting	NOUN
cblr-3040	1290	40	profession	profession	NOUN
cblr-3040	1290	41	to	to	PART
cblr-3040	1290	42	take	take	VERB
cblr-3040	1290	43	a	a	DET
cblr-3040	1290	44	"	"	PUNCT
cblr-3040	1290	45	lead	lead	ADJ
cblr-3040	1290	46	role	role	NOUN
cblr-3040	1290	47	"	"	PUNCT
cblr-3040	1290	48	in	in	ADP
cblr-3040	1290	49	eliminating	eliminate	VERB
cblr-3040	1290	50	unnecessary	unnecessary	ADJ
cblr-3040	1290	51	divergence	divergence	NOUN
cblr-3040	1290	52	.	.	PUNCT
cblr-3040	1290	53	237	237	NUM
cblr-3040	1290	54	after	after	SCONJ
cblr-3040	1290	55	the	the	DET
cblr-3040	1290	56	supreme	supreme	PROPN
cblr-3040	1290	57	court	court	PROPN
cblr-3040	1290	58	's	's	PART
cblr-3040	1290	59	assault	assault	NOUN
cblr-3040	1290	60	on	on	ADP
cblr-3040	1290	61	book	book	NOUN
cblr-3040	1290	62	-	-	PUNCT
cblr-3040	1290	63	tax	tax	NOUN
cblr-3040	1290	64	conformity	conformity	NOUN
cblr-3040	1290	65	in	in	ADP
cblr-3040	1290	66	its	its	PRON
cblr-3040	1290	67	1979	1979	NUM
cblr-3040	1290	68	decision	decision	NOUN
cblr-3040	1290	69	in	in	ADP
cblr-3040	1290	70	thor	thor	PROPN
cblr-3040	1290	71	power	power	PROPN
cblr-3040	1290	72	,	,	PUNCT
cblr-3040	1290	73	the	the	DET
cblr-3040	1290	74	push	push	NOUN
cblr-3040	1290	75	for	for	ADP
cblr-3040	1290	76	enhanced	enhanced	ADJ
cblr-3040	1290	77	conformity	conformity	NOUN
cblr-3040	1290	78	,	,	PUNCT
cblr-3040	1290	79	as	as	ADP
cblr-3040	1290	80	a	a	DET
cblr-3040	1290	81	matter	matter	NOUN
cblr-3040	1290	82	of	of	ADP
cblr-3040	1290	83	substantive	substantive	ADJ
cblr-3040	1290	84	tax	tax	NOUN
cblr-3040	1290	85	law	law	NOUN
cblr-3040	1290	86	to	to	PART
cblr-3040	1290	87	ease	ease	VERB
cblr-3040	1290	88	the	the	DET
cblr-3040	1290	89	burdens	burden	NOUN
cblr-3040	1290	90	on	on	ADP
cblr-3040	1290	91	accountants	accountant	NOUN
cblr-3040	1290	92	,	,	PUNCT
cblr-3040	1290	93	waned.238	waned.238	ADJ
cblr-3040	1290	94	as	as	ADP
cblr-3040	1290	95	noted	note	VERB
cblr-3040	1290	96	supra	supra	NOUN
cblr-3040	1290	97	,	,	PUNCT
cblr-3040	1290	98	when	when	SCONJ
cblr-3040	1290	99	it	it	PRON
cblr-3040	1290	100	was	be	AUX
cblr-3040	1290	101	perceived	perceive	VERB
cblr-3040	1290	102	at	at	ADP
cblr-3040	1290	103	one	one	NUM
cblr-3040	1290	104	point	point	NOUN
cblr-3040	1290	105	that	that	SCONJ
cblr-3040	1290	106	corporations	corporation	NOUN
cblr-3040	1290	107	were	be	AUX
cblr-3040	1290	108	not	not	PART
cblr-3040	1290	109	paying	pay	VERB
cblr-3040	1290	110	a	a	DET
cblr-3040	1290	111	fair	fair	ADJ
cblr-3040	1290	112	share	share	NOUN
cblr-3040	1290	113	of	of	ADP
cblr-3040	1290	114	income	income	NOUN
cblr-3040	1290	115	tax	tax	NOUN
cblr-3040	1290	116	,	,	PUNCT
cblr-3040	1290	117	congress	congress	PROPN
cblr-3040	1290	118	did	do	AUX
cblr-3040	1290	119	enact	enact	VERB
cblr-3040	1290	120	,	,	PUNCT
cblr-3040	1290	121	for	for	ADP
cblr-3040	1290	122	a	a	DET
cblr-3040	1290	123	short	short	ADJ
cblr-3040	1290	124	period	period	NOUN
cblr-3040	1290	125	(	(	PUNCT
cblr-3040	1290	126	1987	1987	NUM
cblr-3040	1290	127	-	-	SYM
cblr-3040	1290	128	89	89	NUM
cblr-3040	1290	129	)	)	PUNCT
cblr-3040	1290	130	,	,	PUNCT
cblr-3040	1290	131	an	an	DET
cblr-3040	1290	132	alternative	alternative	ADJ
cblr-3040	1290	133	minimum	minimum	ADJ
cblr-3040	1290	134	tax	tax	NOUN
cblr-3040	1290	135	on	on	ADP
cblr-3040	1290	136	a	a	DET
cblr-3040	1290	137	portion	portion	NOUN
cblr-3040	1290	138	of	of	ADP
cblr-3040	1290	139	236	236	NUM
cblr-3040	1290	140	see	see	NOUN
cblr-3040	1290	141	cohen	cohen	PROPN
cblr-3040	1290	142	,	,	PUNCT
cblr-3040	1290	143	supra	supra	PROPN
cblr-3040	1290	144	note	note	PROPN
cblr-3040	1290	145	210	210	NUM
cblr-3040	1290	146	,	,	PUNCT
cblr-3040	1290	147	at	at	ADP
cblr-3040	1290	148	793	793	NUM
cblr-3040	1290	149	(	(	PUNCT
cblr-3040	1290	150	"	"	PUNCT
cblr-3040	1290	151	the	the	DET
cblr-3040	1290	152	government	government	NOUN
cblr-3040	1290	153	has	have	VERB
cblr-3040	1290	154	neither	neither	CCONJ
cblr-3040	1290	155	the	the	DET
cblr-3040	1290	156	desire	desire	NOUN
cblr-3040	1290	157	to	to	PART
cblr-3040	1290	158	be	be	AUX
cblr-3040	1290	159	the	the	DET
cblr-3040	1290	160	final	final	ADJ
cblr-3040	1290	161	arbiter	arbiter	NOUN
cblr-3040	1290	162	of	of	ADP
cblr-3040	1290	163	what	what	PRON
cblr-3040	1290	164	are	be	AUX
cblr-3040	1290	165	'	'	PUNCT
cblr-3040	1290	166	generally	generally	ADV
cblr-3040	1290	167	accepted	accept	VERB
cblr-3040	1290	168	accounting	accounting	NOUN
cblr-3040	1290	169	principles	principle	NOUN
cblr-3040	1290	170	'	'	PUNCT
cblr-3040	1290	171	nor	nor	CCONJ
cblr-3040	1290	172	the	the	DET
cblr-3040	1290	173	desire	desire	NOUN
cblr-3040	1290	174	to	to	PART
cblr-3040	1290	175	dictate	dictate	VERB
cblr-3040	1290	176	how	how	SCONJ
cblr-3040	1290	177	a	a	DET
cblr-3040	1290	178	taxpayer	taxpayer	NOUN
cblr-3040	1290	179	should	should	AUX
cblr-3040	1290	180	keep	keep	VERB
cblr-3040	1290	181	his	his	PRON
cblr-3040	1290	182	books	book	NOUN
cblr-3040	1290	183	.	.	PUNCT
cblr-3040	1290	184	"	"	PUNCT
cblr-3040	1290	185	)	)	PUNCT
cblr-3040	1290	186	.	.	PUNCT
cblr-3040	1291	1	217	217	NUM
cblr-3040	1291	2	see	see	VERB
cblr-3040	1291	3	i	i	PRON
cblr-3040	1291	4	d.	d.	PROPN
cblr-3040	1291	5	at	at	ADP
cblr-3040	1291	6	789	789	NUM
cblr-3040	1291	7	(	(	PUNCT
cblr-3040	1291	8	recognizing	recognize	VERB
cblr-3040	1291	9	a	a	DET
cblr-3040	1291	10	"	"	PUNCT
cblr-3040	1291	11	responsibility	responsibility	NOUN
cblr-3040	1291	12	"	"	PUNCT
cblr-3040	1291	13	on	on	ADP
cblr-3040	1291	14	the	the	DET
cblr-3040	1291	15	part	part	NOUN
cblr-3040	1291	16	of	of	ADP
cblr-3040	1291	17	the	the	DET
cblr-3040	1291	18	irs	irs	PROPN
cblr-3040	1291	19	to	to	PART
cblr-3040	1291	20	narrow	narrow	VERB
cblr-3040	1291	21	the	the	DET
cblr-3040	1291	22	gap	gap	NOUN
cblr-3040	1291	23	between	between	ADP
cblr-3040	1291	24	tax	tax	NOUN
cblr-3040	1291	25	,	,	PUNCT
cblr-3040	1291	26	financial	financial	ADJ
cblr-3040	1291	27	and	and	CCONJ
cblr-3040	1291	28	regulatory	regulatory	ADJ
cblr-3040	1291	29	accounting	accounting	NOUN
cblr-3040	1291	30	)	)	PUNCT
cblr-3040	1291	31	;	;	PUNCT
cblr-3040	1291	32	gilbert	gilbert	PROPN
cblr-3040	1291	33	simonetti	simonetti	PROPN
cblr-3040	1291	34	,	,	PUNCT
cblr-3040	1291	35	jr	jr	PROPN
cblr-3040	1291	36	.	.	PROPN
cblr-3040	1291	37	,	,	PUNCT
cblr-3040	1291	38	a	a	DET
cblr-3040	1291	39	challenge	challenge	NOUN
cblr-3040	1291	40	:	:	PUNCT
cblr-3040	1291	41	can	can	AUX
cblr-3040	1291	42	the	the	DET
cblr-3040	1291	43	accounting	accounting	NOUN
cblr-3040	1291	44	profession	profession	NOUN
cblr-3040	1291	45	lead	lead	VERB
cblr-3040	1291	46	the	the	DET
cblr-3040	1291	47	tax	tax	NOUN
cblr-3040	1291	48	system	system	NOUN
cblr-3040	1291	49	?	?	PUNCT
cblr-3040	1291	50	,	,	PUNCT
cblr-3040	1291	51	126	126	NUM
cblr-3040	1291	52	j.	j.	PROPN
cblr-3040	1291	53	acct	acct	PROPN
cblr-3040	1291	54	.	.	PUNCT
cblr-3040	1292	1	66	66	NUM
cblr-3040	1292	2	(	(	PUNCT
cblr-3040	1292	3	1968	1968	NUM
cblr-3040	1292	4	)	)	PUNCT
cblr-3040	1292	5	(	(	PUNCT
cblr-3040	1292	6	reporting	report	VERB
cblr-3040	1292	7	the	the	DET
cblr-3040	1292	8	comments	comment	NOUN
cblr-3040	1292	9	of	of	ADP
cblr-3040	1292	10	jerome	jerome	PROPN
cblr-3040	1292	11	kurtz	kurtz	PROPN
cblr-3040	1292	12	,	,	PUNCT
cblr-3040	1292	13	tax	tax	NOUN
cblr-3040	1292	14	legislative	legislative	ADJ
cblr-3040	1292	15	counsel	counsel	NOUN
cblr-3040	1292	16	for	for	ADP
cblr-3040	1292	17	the	the	DET
cblr-3040	1292	18	treasury	treasury	PROPN
cblr-3040	1292	19	department	department	PROPN
cblr-3040	1292	20	in	in	ADP
cblr-3040	1292	21	1968	1968	NUM
cblr-3040	1292	22	,	,	PUNCT
cblr-3040	1292	23	suggesting	suggest	VERB
cblr-3040	1292	24	that	that	SCONJ
cblr-3040	1292	25	the	the	DET
cblr-3040	1292	26	accounting	accounting	NOUN
cblr-3040	1292	27	provision	provision	NOUN
cblr-3040	1292	28	could	could	AUX
cblr-3040	1292	29	"	"	PUNCT
cblr-3040	1292	30	lead	lead	VERB
cblr-3040	1292	31	the	the	DET
cblr-3040	1292	32	tax	tax	NOUN
cblr-3040	1292	33	system	system	NOUN
cblr-3040	1292	34	"	"	PUNCT
cblr-3040	1292	35	where	where	SCONJ
cblr-3040	1292	36	tax	tax	NOUN
cblr-3040	1292	37	and	and	CCONJ
cblr-3040	1292	38	accounting	accounting	NOUN
cblr-3040	1292	39	objectives	objective	NOUN
cblr-3040	1292	40	coincide	coincide	VERB
cblr-3040	1292	41	and	and	CCONJ
cblr-3040	1292	42	implying	imply	VERB
cblr-3040	1292	43	that	that	SCONJ
cblr-3040	1292	44	the	the	DET
cblr-3040	1292	45	accounting	accounting	NOUN
cblr-3040	1292	46	profession	profession	NOUN
cblr-3040	1292	47	was	be	AUX
cblr-3040	1292	48	not	not	PART
cblr-3040	1292	49	doing	do	VERB
cblr-3040	1292	50	enough	enough	ADJ
cblr-3040	1292	51	to	to	PART
cblr-3040	1292	52	work	work	VERB
cblr-3040	1292	53	with	with	ADP
cblr-3040	1292	54	treasury	treasury	PROPN
cblr-3040	1292	55	to	to	PART
cblr-3040	1292	56	achieve	achieve	VERB
cblr-3040	1292	57	the	the	DET
cblr-3040	1292	58	"	"	PUNCT
cblr-3040	1292	59	common	common	ADJ
cblr-3040	1292	60	goal	goal	NOUN
cblr-3040	1292	61	"	"	PUNCT
cblr-3040	1292	62	of	of	ADP
cblr-3040	1292	63	"	"	PUNCT
cblr-3040	1292	64	an	an	DET
cblr-3040	1292	65	equitable	equitable	ADJ
cblr-3040	1292	66	tax	tax	NOUN
cblr-3040	1292	67	system	system	NOUN
cblr-3040	1292	68	,	,	PUNCT
cblr-3040	1292	69	the	the	DET
cblr-3040	1292	70	results	result	NOUN
cblr-3040	1292	71	of	of	ADP
cblr-3040	1292	72	whose	whose	DET
cblr-3040	1292	73	operation	operation	NOUN
cblr-3040	1292	74	are	be	AUX
cblr-3040	1292	75	controlled	control	VERB
cblr-3040	1292	76	and	and	CCONJ
cblr-3040	1292	77	disclosed	disclose	VERB
cblr-3040	1292	78	,	,	PUNCT
cblr-3040	1292	79	and	and	CCONJ
cblr-3040	1292	80	which	which	PRON
cblr-3040	1292	81	operates	operate	VERB
cblr-3040	1292	82	more	more	ADJ
cblr-3040	1292	83	in	in	ADP
cblr-3040	1292	84	keeping	keep	VERB
cblr-3040	1292	85	with	with	ADP
cblr-3040	1292	86	generally	generally	ADV
cblr-3040	1292	87	accepted	accepted	ADJ
cblr-3040	1292	88	accounting	accounting	NOUN
cblr-3040	1292	89	principles	principle	NOUN
cblr-3040	1292	90	"	"	PUNCT
cblr-3040	1292	91	)	)	PUNCT
cblr-3040	1292	92	.	.	PUNCT
cblr-3040	1293	1	238	238	NUM
cblr-3040	1293	2	see	see	VERB
cblr-3040	1293	3	raby	raby	NOUN
cblr-3040	1293	4	,	,	PUNCT
cblr-3040	1293	5	supra	supra	PROPN
cblr-3040	1293	6	note	note	PROPN
cblr-3040	1293	7	226	226	NUM
cblr-3040	1293	8	,	,	PUNCT
cblr-3040	1293	9	at	at	ADP
cblr-3040	1293	10	1170	1170	NUM
cblr-3040	1293	11	(	(	PUNCT
cblr-3040	1293	12	asserting	assert	VERB
cblr-3040	1293	13	,	,	PUNCT
cblr-3040	1293	14	from	from	ADP
cblr-3040	1293	15	an	an	DET
cblr-3040	1293	16	accountant	accountant	NOUN
cblr-3040	1293	17	's	's	PART
cblr-3040	1293	18	perspective	perspective	NOUN
cblr-3040	1293	19	,	,	PUNCT
cblr-3040	1293	20	that	that	SCONJ
cblr-3040	1293	21	:	:	PUNCT
cblr-3040	1293	22	"	"	PUNCT
cblr-3040	1293	23	enactment	enactment	NOUN
cblr-3040	1293	24	of	of	ADP
cblr-3040	1293	25	the	the	DET
cblr-3040	1293	26	original	original	ADJ
cblr-3040	1293	27	internal	internal	ADJ
cblr-3040	1293	28	revenue	revenue	NOUN
cblr-3040	1293	29	code	code	NOUN
cblr-3040	1293	30	of	of	ADP
cblr-3040	1293	31	1954	1954	NUM
cblr-3040	1293	32	,	,	PUNCT
cblr-3040	1293	33	which	which	DET
cblr-3040	1293	34	closely	closely	ADV
cblr-3040	1293	35	conformed	conform	VERB
cblr-3040	1293	36	tax	tax	NOUN
cblr-3040	1293	37	to	to	ADP
cblr-3040	1293	38	financial	financial	ADJ
cblr-3040	1293	39	accounting	accounting	NOUN
cblr-3040	1293	40	,	,	PUNCT
cblr-3040	1293	41	was	be	AUX
cblr-3040	1293	42	..	..	PUNCT
cblr-3040	1293	43	,	,	PUNCT
cblr-3040	1293	44	the	the	DET
cblr-3040	1293	45	technical	technical	ADJ
cblr-3040	1293	46	high	high	ADJ
cblr-3040	1293	47	point	point	NOUN
cblr-3040	1293	48	of	of	ADP
cblr-3040	1293	49	tax	tax	NOUN
cblr-3040	1293	50	accounting	accounting	NOUN
cblr-3040	1293	51	-from	-from	NOUN
cblr-3040	1293	52	which	which	PRON
cblr-3040	1293	53	the	the	DET
cblr-3040	1293	54	tax	tax	NOUN
cblr-3040	1293	55	law	law	NOUN
cblr-3040	1293	56	has	have	AUX
cblr-3040	1293	57	been	be	AUX
cblr-3040	1293	58	going	go	VERB
cblr-3040	1293	59	downhill	downhill	ADV
cblr-3040	1293	60	for	for	ADP
cblr-3040	1293	61	most	most	ADJ
cblr-3040	1293	62	of	of	ADP
cblr-3040	1293	63	the	the	DET
cblr-3040	1293	64	subsequent	subsequent	ADJ
cblr-3040	1293	65	40	40	NUM
cblr-3040	1293	66	years	year	NOUN
cblr-3040	1293	67	.	.	PUNCT
cblr-3040	1293	68	"	"	PUNCT
cblr-3040	1293	69	)	)	PUNCT
cblr-3040	1293	70	.	.	PUNCT
cblr-3040	1294	1	[	[	X
cblr-3040	1294	2	vol	vol	NOUN
cblr-3040	1294	3	.	.	PUNCT
cblr-3040	1294	4	2003	2003	NUM
cblr-3040	1294	5	no	no	NOUN
cblr-3040	1294	6	.	.	PUNCT
cblr-3040	1295	1	1:35	1:35	NUM
cblr-3040	1295	2	]	]	PUNCT
cblr-3040	1295	3	stopping	stop	VERB
cblr-3040	1295	4	enron	enron	PROPN
cblr-3040	1295	5	end	end	NOUN
cblr-3040	1295	6	-	-	PUNCT
cblr-3040	1295	7	runs	run	NOUN
cblr-3040	1295	8	and	and	CCONJ
cblr-3040	1295	9	other	other	ADJ
cblr-3040	1295	10	trick	trick	NOUN
cblr-3040	1295	11	plays	play	VERB
cblr-3040	1295	12	135	135	NUM
cblr-3040	1295	13	the	the	DET
cblr-3040	1295	14	difference	difference	NOUN
cblr-3040	1295	15	between	between	ADP
cblr-3040	1295	16	regular	regular	ADJ
cblr-3040	1295	17	taxable	taxable	ADJ
cblr-3040	1295	18	income	income	NOUN
cblr-3040	1295	19	and	and	CCONJ
cblr-3040	1295	20	book	book	NOUN
cblr-3040	1295	21	income	income	NOUN
cblr-3040	1295	22	and	and	CCONJ
cblr-3040	1295	23	the	the	DET
cblr-3040	1295	24	treasury	treasury	PROPN
cblr-3040	1295	25	department	department	PROPN
cblr-3040	1295	26	issued	issue	VERB
cblr-3040	1295	27	detailed	detailed	ADJ
cblr-3040	1295	28	regulations	regulation	NOUN
cblr-3040	1295	29	on	on	ADP
cblr-3040	1295	30	the	the	DET
cblr-3040	1295	31	book	book	NOUN
cblr-3040	1295	32	-	-	PUNCT
cblr-3040	1295	33	tax	tax	NOUN
cblr-3040	1295	34	reconciliations	reconciliation	NOUN
cblr-3040	1295	35	needed	need	VERB
cblr-3040	1295	36	to	to	PART
cblr-3040	1295	37	comply	comply	VERB
cblr-3040	1295	38	with	with	ADP
cblr-3040	1295	39	that	that	DET
cblr-3040	1295	40	tax	tax	NOUN
cblr-3040	1295	41	law.239	law.239	NOUN
cblr-3040	1295	42	and	and	CCONJ
cblr-3040	1295	43	,	,	PUNCT
cblr-3040	1295	44	there	there	PRON
cblr-3040	1295	45	have	have	AUX
cblr-3040	1295	46	been	be	AUX
cblr-3040	1295	47	some	some	DET
cblr-3040	1295	48	proposals	proposal	NOUN
cblr-3040	1295	49	to	to	PART
cblr-3040	1295	50	consider	consider	VERB
cblr-3040	1295	51	a	a	DET
cblr-3040	1295	52	tax	tax	NOUN
cblr-3040	1295	53	on	on	ADP
cblr-3040	1295	54	"	"	PUNCT
cblr-3040	1295	55	book	book	NOUN
cblr-3040	1295	56	income	income	NOUN
cblr-3040	1295	57	"	"	PUNCT
cblr-3040	1295	58	of	of	ADP
cblr-3040	1295	59	one	one	NUM
cblr-3040	1295	60	form	form	NOUN
cblr-3040	1295	61	or	or	CCONJ
cblr-3040	1295	62	another	another	PRON
cblr-3040	1295	63	which	which	PRON
cblr-3040	1295	64	are	be	AUX
cblr-3040	1295	65	controversial	controversial	ADJ
cblr-3040	1295	66	and	and	CCONJ
cblr-3040	1295	67	have	have	AUX
cblr-3040	1295	68	not	not	PART
cblr-3040	1295	69	,	,	PUNCT
cblr-3040	1295	70	thus	thus	ADV
cblr-3040	1295	71	far	far	ADV
cblr-3040	1295	72	,	,	PUNCT
cblr-3040	1295	73	gained	gain	VERB
cblr-3040	1295	74	much	much	ADJ
cblr-3040	1295	75	momentum	momentum	NOUN
cblr-3040	1295	76	.	.	PUNCT
cblr-3040	1296	1	for	for	ADP
cblr-3040	1296	2	the	the	DET
cblr-3040	1296	3	reasons	reason	NOUN
cblr-3040	1296	4	articulated	articulate	VERB
cblr-3040	1296	5	by	by	ADP
cblr-3040	1296	6	the	the	DET
cblr-3040	1296	7	supreme	supreme	PROPN
cblr-3040	1296	8	court	court	PROPN
cblr-3040	1296	9	in	in	ADP
cblr-3040	1296	10	thor	thor	PROPN
cblr-3040	1296	11	power	power	PROPN
cblr-3040	1296	12	,	,	PUNCT
cblr-3040	1296	13	such	such	ADJ
cblr-3040	1296	14	proposals	proposal	NOUN
cblr-3040	1296	15	are	be	AUX
cblr-3040	1296	16	likely	likely	ADJ
cblr-3040	1296	17	to	to	PART
cblr-3040	1296	18	encounter	encounter	VERB
cblr-3040	1296	19	tremendous	tremendous	ADJ
cblr-3040	1296	20	resistance	resistance	NOUN
cblr-3040	1296	21	if	if	SCONJ
cblr-3040	1296	22	framed	frame	VERB
cblr-3040	1296	23	as	as	ADP
cblr-3040	1296	24	an	an	DET
cblr-3040	1296	25	attempt	attempt	NOUN
cblr-3040	1296	26	to	to	PART
cblr-3040	1296	27	have	have	AUX
cblr-3040	1296	28	a	a	DET
cblr-3040	1296	29	single	single	ADJ
cblr-3040	1296	30	,	,	PUNCT
cblr-3040	1296	31	comprehensive	comprehensive	ADJ
cblr-3040	1296	32	computation	computation	NOUN
cblr-3040	1296	33	of	of	ADP
cblr-3040	1296	34	net	net	ADJ
cblr-3040	1296	35	income	income	NOUN
cblr-3040	1296	36	,	,	PUNCT
cblr-3040	1296	37	as	as	SCONJ
cblr-3040	1296	38	opposed	oppose	VERB
cblr-3040	1296	39	to	to	ADP
cblr-3040	1296	40	efforts	effort	NOUN
cblr-3040	1296	41	to	to	PART
cblr-3040	1296	42	attack	attack	VERB
cblr-3040	1296	43	conformity	conformity	NOUN
cblr-3040	1296	44	on	on	ADP
cblr-3040	1296	45	an	an	DET
cblr-3040	1296	46	item	item	NOUN
cblr-3040	1296	47	by	by	ADP
cblr-3040	1296	48	item	item	NOUN
cblr-3040	1296	49	(	(	PUNCT
cblr-3040	1296	50	or	or	CCONJ
cblr-3040	1296	51	transaction	transaction	NOUN
cblr-3040	1296	52	by	by	ADP
cblr-3040	1296	53	transaction	transaction	NOUN
cblr-3040	1296	54	)	)	PUNCT
cblr-3040	1297	1	basis.24	basis.24	NOUN
cblr-3040	1297	2	°	°	NOUN
cblr-3040	1297	3	more	more	ADV
cblr-3040	1297	4	recently	recently	ADV
cblr-3040	1297	5	,	,	PUNCT
cblr-3040	1297	6	the	the	DET
cblr-3040	1297	7	emphasis	emphasis	NOUN
cblr-3040	1297	8	has	have	AUX
cblr-3040	1297	9	been	be	AUX
cblr-3040	1297	10	on	on	ADP
cblr-3040	1297	11	disclosure	disclosure	NOUN
cblr-3040	1297	12	of	of	ADP
cblr-3040	1297	13	book	book	NOUN
cblr-3040	1297	14	-	-	PUNCT
cblr-3040	1297	15	tax	tax	NOUN
cblr-3040	1297	16	differences	difference	NOUN
cblr-3040	1297	17	.	.	PUNCT
cblr-3040	1298	1	in	in	ADP
cblr-3040	1298	2	addition	addition	NOUN
cblr-3040	1298	3	to	to	ADP
cblr-3040	1298	4	the	the	DET
cblr-3040	1298	5	long	long	ADV
cblr-3040	1298	6	-	-	PUNCT
cblr-3040	1298	7	standing	standing	NOUN
cblr-3040	1298	8	,	,	PUNCT
cblr-3040	1298	9	but	but	CCONJ
cblr-3040	1298	10	somewhat	somewhat	ADV
cblr-3040	1298	11	limited	limited	ADJ
cblr-3040	1298	12	,	,	PUNCT
cblr-3040	1298	13	requirement	requirement	NOUN
cblr-3040	1298	14	that	that	SCONJ
cblr-3040	1298	15	certain	certain	ADJ
cblr-3040	1298	16	book	book	NOUN
cblr-3040	1298	17	-	-	PUNCT
cblr-3040	1298	18	tax	tax	NOUN
cblr-3040	1298	19	differences	difference	NOUN
cblr-3040	1298	20	be	be	AUX
cblr-3040	1298	21	disclosed	disclose	VERB
cblr-3040	1298	22	on	on	ADP
cblr-3040	1298	23	schedule	schedule	NOUN
cblr-3040	1298	24	m	m	PROPN
cblr-3040	1298	25	of	of	ADP
cblr-3040	1298	26	federal	federal	ADJ
cblr-3040	1298	27	corporate	corporate	ADJ
cblr-3040	1298	28	income	income	NOUN
cblr-3040	1298	29	tax	tax	NOUN
cblr-3040	1298	30	returns	return	NOUN
cblr-3040	1298	31	,	,	PUNCT
cblr-3040	1298	32	41	41	NUM
cblr-3040	1298	33	over	over	ADP
cblr-3040	1298	34	the	the	DET
cblr-3040	1298	35	last	last	ADJ
cblr-3040	1298	36	few	few	ADJ
cblr-3040	1298	37	years	year	NOUN
cblr-3040	1298	38	there	there	PRON
cblr-3040	1298	39	have	have	AUX
cblr-3040	1298	40	been	be	AUX
cblr-3040	1298	41	239	239	NUM
cblr-3040	1298	42	see	see	NOUN
cblr-3040	1298	43	1986	1986	NUM
cblr-3040	1298	44	jct	jct	PROPN
cblr-3040	1298	45	report	report	NOUN
cblr-3040	1298	46	,	,	PUNCT
cblr-3040	1298	47	supra	supra	PROPN
cblr-3040	1298	48	note	note	PROPN
cblr-3040	1298	49	177	177	NUM
cblr-3040	1298	50	,	,	PUNCT
cblr-3040	1298	51	at	at	ADP
cblr-3040	1298	52	433	433	NUM
cblr-3040	1298	53	;	;	PUNCT
cblr-3040	1299	1	treas	treas	PROPN
cblr-3040	1299	2	.	.	PUNCT
cblr-3040	1300	1	reg	reg	PROPN
cblr-3040	1300	2	.	.	PUNCT
cblr-3040	1301	1	§	§	PROPN
cblr-3040	1301	2	1.56	1.56	NUM
cblr-3040	1301	3	-	-	SYM
cblr-3040	1301	4	1	1	NUM
cblr-3040	1301	5	(	(	PUNCT
cblr-3040	1301	6	as	as	SCONJ
cblr-3040	1301	7	amended	amend	VERB
cblr-3040	1301	8	in	in	ADP
cblr-3040	1301	9	1990	1990	NUM
cblr-3040	1301	10	)	)	PUNCT
cblr-3040	1301	11	.	.	PUNCT
cblr-3040	1302	1	see	see	VERB
cblr-3040	1302	2	also	also	ADV
cblr-3040	1302	3	canellos	canellos	PROPN
cblr-3040	1302	4	&	&	CCONJ
cblr-3040	1302	5	kleinbard	kleinbard	PROPN
cblr-3040	1302	6	,	,	PUNCT
cblr-3040	1302	7	supra	supra	PROPN
cblr-3040	1302	8	note	note	NOUN
cblr-3040	1302	9	17	17	NUM
cblr-3040	1302	10	,	,	PUNCT
cblr-3040	1302	11	at	at	ADP
cblr-3040	1302	12	999	999	NUM
cblr-3040	1302	13	-	-	SYM
cblr-3040	1302	14	1000	1000	NUM
cblr-3040	1302	15	(	(	PUNCT
cblr-3040	1302	16	discussing	discuss	VERB
cblr-3040	1302	17	the	the	DET
cblr-3040	1302	18	potential	potential	ADJ
cblr-3040	1302	19	usefulness	usefulness	NOUN
cblr-3040	1302	20	of	of	ADP
cblr-3040	1302	21	"	"	PUNCT
cblr-3040	1302	22	long	long	ADV
cblr-3040	1302	23	-	-	PUNCT
cblr-3040	1302	24	dormant	dormant	ADJ
cblr-3040	1302	25	"	"	PUNCT
cblr-3040	1302	26	treas	treas	PROPN
cblr-3040	1302	27	.	.	PUNCT
cblr-3040	1303	1	reg	reg	PROPN
cblr-3040	1303	2	.	.	PUNCT
cblr-3040	1304	1	§	§	PROPN
cblr-3040	1304	2	1.56	1.56	NUM
cblr-3040	1304	3	-	-	SYM
cblr-3040	1304	4	1	1	NUM
cblr-3040	1304	5	)	)	PUNCT
cblr-3040	1304	6	.	.	PUNCT
cblr-3040	1305	1	240	240	NUM
cblr-3040	1305	2	see	see	NOUN
cblr-3040	1305	3	sources	source	NOUN
cblr-3040	1305	4	cited	cite	VERB
cblr-3040	1305	5	supra	supra	PROPN
cblr-3040	1305	6	notes	note	NOUN
cblr-3040	1305	7	2	2	NUM
cblr-3040	1305	8	,	,	PUNCT
cblr-3040	1305	9	19	19	NUM
cblr-3040	1305	10	&	&	CCONJ
cblr-3040	1305	11	177	177	NUM
cblr-3040	1305	12	.	.	PUNCT
cblr-3040	1306	1	as	as	SCONJ
cblr-3040	1306	2	engler	engler	NOUN
cblr-3040	1306	3	points	point	VERB
cblr-3040	1306	4	out	out	ADP
cblr-3040	1306	5	,	,	PUNCT
cblr-3040	1306	6	even	even	ADV
cblr-3040	1306	7	a	a	DET
cblr-3040	1306	8	system	system	NOUN
cblr-3040	1306	9	of	of	ADP
cblr-3040	1306	10	overall	overall	ADJ
cblr-3040	1306	11	presumptive	presumptive	ADJ
cblr-3040	1306	12	conformity	conformity	NOUN
cblr-3040	1306	13	,	,	PUNCT
cblr-3040	1306	14	with	with	ADP
cblr-3040	1306	15	reconciling	reconcile	VERB
cblr-3040	1306	16	adjustments	adjustment	NOUN
cblr-3040	1306	17	for	for	ADP
cblr-3040	1306	18	tax	tax	NOUN
cblr-3040	1306	19	preferences	preference	NOUN
cblr-3040	1306	20	and	and	CCONJ
cblr-3040	1306	21	other	other	ADJ
cblr-3040	1306	22	quirks	quirk	NOUN
cblr-3040	1306	23	of	of	ADP
cblr-3040	1306	24	the	the	DET
cblr-3040	1306	25	tax	tax	NOUN
cblr-3040	1306	26	system	system	NOUN
cblr-3040	1306	27	,	,	PUNCT
cblr-3040	1306	28	would	would	AUX
cblr-3040	1306	29	be	be	AUX
cblr-3040	1306	30	inordinately	inordinately	ADV
cblr-3040	1306	31	complex	complex	ADJ
cblr-3040	1306	32	and	and	CCONJ
cblr-3040	1306	33	not	not	PART
cblr-3040	1306	34	feasible	feasible	ADJ
cblr-3040	1306	35	as	as	ADP
cblr-3040	1306	36	a	a	DET
cblr-3040	1306	37	practical	practical	ADJ
cblr-3040	1306	38	matter	matter	NOUN
cblr-3040	1306	39	,	,	PUNCT
cblr-3040	1306	40	leading	lead	VERB
cblr-3040	1306	41	him	he	PRON
cblr-3040	1306	42	to	to	ADP
cblr-3040	1306	43	his	his	PRON
cblr-3040	1306	44	conclusion	conclusion	NOUN
cblr-3040	1306	45	that	that	SCONJ
cblr-3040	1306	46	book	book	NOUN
cblr-3040	1306	47	-	-	PUNCT
cblr-3040	1306	48	tax	tax	NOUN
cblr-3040	1306	49	linkage	linkage	NOUN
cblr-3040	1306	50	from	from	ADP
cblr-3040	1306	51	the	the	DET
cblr-3040	1306	52	federal	federal	ADJ
cblr-3040	1306	53	income	income	NOUN
cblr-3040	1306	54	tax	tax	NOUN
cblr-3040	1306	55	perspective	perspective	NOUN
cblr-3040	1306	56	is	be	AUX
cblr-3040	1306	57	more	more	ADV
cblr-3040	1306	58	apt	apt	ADJ
cblr-3040	1306	59	to	to	PART
cblr-3040	1306	60	succeed	succeed	VERB
cblr-3040	1306	61	on	on	ADP
cblr-3040	1306	62	a	a	DET
cblr-3040	1306	63	"	"	PUNCT
cblr-3040	1306	64	non	non	ADJ
cblr-3040	1306	65	-	-	ADJ
cblr-3040	1306	66	comprehensive	comprehensive	ADJ
cblr-3040	1306	67	basis	basis	NOUN
cblr-3040	1306	68	.	.	PUNCT
cblr-3040	1306	69	"	"	PUNCT
cblr-3040	1307	1	engler	engler	NOUN
cblr-3040	1307	2	,	,	PUNCT
cblr-3040	1307	3	supra	supra	PROPN
cblr-3040	1307	4	note	note	PROPN
cblr-3040	1307	5	19	19	NUM
cblr-3040	1307	6	,	,	PUNCT
cblr-3040	1307	7	at	at	ADP
cblr-3040	1307	8	548	548	NUM
cblr-3040	1307	9	-	-	SYM
cblr-3040	1307	10	70	70	NUM
cblr-3040	1307	11	(	(	PUNCT
cblr-3040	1307	12	suggesting	suggest	VERB
cblr-3040	1307	13	that	that	SCONJ
cblr-3040	1307	14	consideration	consideration	NOUN
cblr-3040	1307	15	be	be	AUX
cblr-3040	1307	16	given	give	VERB
cblr-3040	1307	17	to	to	ADP
cblr-3040	1307	18	limited	limit	VERB
cblr-3040	1307	19	measures	measure	NOUN
cblr-3040	1307	20	such	such	ADJ
cblr-3040	1307	21	as	as	ADP
cblr-3040	1307	22	attacking	attack	VERB
cblr-3040	1307	23	corporate	corporate	ADJ
cblr-3040	1307	24	tax	tax	NOUN
cblr-3040	1307	25	shelters	shelter	NOUN
cblr-3040	1307	26	by	by	ADP
cblr-3040	1307	27	denying	deny	VERB
cblr-3040	1307	28	certain	certain	ADJ
cblr-3040	1307	29	tax	tax	NOUN
cblr-3040	1307	30	deductions	deduction	NOUN
cblr-3040	1307	31	for	for	ADP
cblr-3040	1307	32	which	which	PRON
cblr-3040	1307	33	there	there	PRON
cblr-3040	1307	34	is	be	VERB
cblr-3040	1307	35	no	no	DET
cblr-3040	1307	36	corresponding	corresponding	ADJ
cblr-3040	1307	37	"	"	PUNCT
cblr-3040	1307	38	book	book	NOUN
cblr-3040	1307	39	"	"	PUNCT
cblr-3040	1307	40	deduction	deduction	NOUN
cblr-3040	1307	41	)	)	PUNCT
cblr-3040	1307	42	.	.	PUNCT
cblr-3040	1308	1	241	241	NUM
cblr-3040	1308	2	see	see	VERB
cblr-3040	1308	3	i.r.s	i.r.s	PROPN
cblr-3040	1308	4	.	.	PUNCT
cblr-3040	1309	1	form	form	PROPN
cblr-3040	1309	2	1120	1120	NUM
cblr-3040	1309	3	,	,	PUNCT
cblr-3040	1309	4	u.s	u.s	PROPN
cblr-3040	1309	5	.	.	PROPN
cblr-3040	1309	6	corporation	corporation	PROPN
cblr-3040	1309	7	income	income	NOUN
cblr-3040	1309	8	tax	tax	NOUN
cblr-3040	1309	9	return	return	NOUN
cblr-3040	1309	10	(	(	PUNCT
cblr-3040	1309	11	2001	2001	NUM
cblr-3040	1309	12	)	)	PUNCT
cblr-3040	1309	13	;	;	PUNCT
cblr-3040	1309	14	u.s	u.s	PROPN
cblr-3040	1309	15	.	.	PROPN
cblr-3040	1309	16	treasury	treasury	PROPN
cblr-3040	1309	17	department	department	PROPN
cblr-3040	1309	18	's	's	PART
cblr-3040	1309	19	white	white	PROPN
cblr-3040	1309	20	paper	paper	NOUN
cblr-3040	1309	21	,	,	PUNCT
cblr-3040	1309	22	the	the	DET
cblr-3040	1309	23	problem	problem	NOUN
cblr-3040	1309	24	of	of	ADP
cblr-3040	1309	25	corporate	corporate	ADJ
cblr-3040	1309	26	tax	tax	NOUN
cblr-3040	1309	27	shelters	shelter	NOUN
cblr-3040	1309	28	:	:	PUNCT
cblr-3040	1309	29	discussion	discussion	NOUN
cblr-3040	1309	30	,	,	PUNCT
cblr-3040	1309	31	analysis	analysis	NOUN
cblr-3040	1309	32	and	and	CCONJ
cblr-3040	1309	33	legislative	legislative	ADJ
cblr-3040	1309	34	proposals	proposal	NOUN
cblr-3040	1309	35	at	at	ADP
cblr-3040	1309	36	15	15	NUM
cblr-3040	1309	37	(	(	PUNCT
cblr-3040	1309	38	july	july	PROPN
cblr-3040	1309	39	1999	1999	NUM
cblr-3040	1309	40	)	)	PUNCT
cblr-3040	1310	1	[	[	X
cblr-3040	1310	2	hereinafter	hereinafter	VERB
cblr-3040	1310	3	the	the	DET
cblr-3040	1310	4	treasury	treasury	PROPN
cblr-3040	1310	5	dep't	dep't	NOUN
cblr-3040	1310	6	's	's	PART
cblr-3040	1310	7	1999	1999	NUM
cblr-3040	1310	8	corporate	corporate	ADJ
cblr-3040	1310	9	tax	tax	NOUN
cblr-3040	1310	10	shelter	shelter	NOUN
cblr-3040	1310	11	rep	rep	PROPN
cblr-3040	1310	12	.	.	PROPN
cblr-3040	1310	13	]	]	X
cblr-3040	1311	1	(	(	PUNCT
cblr-3040	1311	2	discussing	discuss	VERB
cblr-3040	1311	3	the	the	DET
cblr-3040	1311	4	requirement	requirement	NOUN
cblr-3040	1311	5	to	to	PART
cblr-3040	1311	6	report	report	VERB
cblr-3040	1311	7	book	book	NOUN
cblr-3040	1311	8	-	-	PUNCT
cblr-3040	1311	9	tax	tax	NOUN
cblr-3040	1311	10	disparities	disparity	NOUN
cblr-3040	1311	11	on	on	ADP
cblr-3040	1311	12	schedule	schedule	NOUN
cblr-3040	1311	13	m1	m1	NOUN
cblr-3040	1311	14	,	,	PUNCT
cblr-3040	1311	15	but	but	CCONJ
cblr-3040	1311	16	noting	note	VERB
cblr-3040	1311	17	that	that	SCONJ
cblr-3040	1311	18	"	"	PUNCT
cblr-3040	1311	19	[	[	X
cblr-3040	1311	20	a]lthough	a]lthough	ADP
cblr-3040	1311	21	some	some	DET
cblr-3040	1311	22	disclosure	disclosure	NOUN
cblr-3040	1311	23	of	of	ADP
cblr-3040	1311	24	book	book	NOUN
cblr-3040	1311	25	-	-	PUNCT
cblr-3040	1311	26	tax	tax	NOUN
cblr-3040	1311	27	disparities	disparity	NOUN
cblr-3040	1311	28	is	be	AUX
cblr-3040	1311	29	required	require	VERB
cblr-3040	1311	30	both	both	CCONJ
cblr-3040	1311	31	for	for	ADP
cblr-3040	1311	32	federal	federal	ADJ
cblr-3040	1311	33	income	income	NOUN
cblr-3040	1311	34	tax	tax	NOUN
cblr-3040	1311	35	and	and	CCONJ
cblr-3040	1311	36	gaap	gaap	PROPN
cblr-3040	1311	37	purposes	purpose	NOUN
cblr-3040	1311	38	,	,	PUNCT
cblr-3040	1311	39	the	the	DET
cblr-3040	1311	40	amount	amount	NOUN
cblr-3040	1311	41	of	of	ADP
cblr-3040	1311	42	detail	detail	NOUN
cblr-3040	1311	43	is	be	AUX
cblr-3040	1311	44	limited	limit	VERB
cblr-3040	1311	45	and	and	CCONJ
cblr-3040	1311	46	provides	provide	VERB
cblr-3040	1311	47	the	the	DET
cblr-3040	1311	48	irs	irs	PROPN
cblr-3040	1311	49	with	with	ADP
cblr-3040	1311	50	little	little	ADJ
cblr-3040	1311	51	evidence	evidence	NOUN
cblr-3040	1311	52	concerning	concern	VERB
cblr-3040	1311	53	the	the	DET
cblr-3040	1311	54	existence	existence	NOUN
cblr-3040	1311	55	of	of	ADP
cblr-3040	1311	56	corporate	corporate	ADJ
cblr-3040	1311	57	tax	tax	NOUN
cblr-3040	1311	58	shelters	shelter	NOUN
cblr-3040	1311	59	.	.	PUNCT
cblr-3040	1311	60	"	"	PUNCT
cblr-3040	1311	61	)	)	PUNCT
cblr-3040	1311	62	.	.	PUNCT
cblr-3040	1312	1	see	see	VERB
cblr-3040	1312	2	also	also	ADV
cblr-3040	1312	3	canellos	canello	NOUN
cblr-3040	1312	4	and	and	CCONJ
cblr-3040	1312	5	kleinbard	kleinbard	ADJ
cblr-3040	1312	6	,	,	PUNCT
cblr-3040	1312	7	supra	supra	PROPN
cblr-3040	1312	8	note	note	NOUN
cblr-3040	1312	9	17	17	NUM
cblr-3040	1312	10	,	,	PUNCT
cblr-3040	1312	11	at	at	ADP
cblr-3040	1312	12	3	3	NUM
cblr-3040	1312	13	(	(	PUNCT
cblr-3040	1312	14	pointing	point	VERB
cblr-3040	1312	15	out	out	ADP
cblr-3040	1312	16	the	the	DET
cblr-3040	1312	17	shortcomings	shortcoming	NOUN
cblr-3040	1312	18	of	of	ADP
cblr-3040	1312	19	schedule	schedule	NOUN
cblr-3040	1312	20	m	m	PROPN
cblr-3040	1312	21	,	,	PUNCT
cblr-3040	1312	22	columbia	columbia	PROPN
cblr-3040	1312	23	business	business	PROPN
cblr-3040	1312	24	law	law	NOUN
cblr-3040	1312	25	review	review	VERB
cblr-3040	1312	26	proposals	proposal	NOUN
cblr-3040	1312	27	and	and	CCONJ
cblr-3040	1312	28	action	action	NOUN
cblr-3040	1312	29	by	by	ADP
cblr-3040	1312	30	the	the	DET
cblr-3040	1312	31	treasury	treasury	PROPN
cblr-3040	1312	32	department	department	PROPN
cblr-3040	1312	33	to	to	PART
cblr-3040	1312	34	require	require	VERB
cblr-3040	1312	35	more	more	ADV
cblr-3040	1312	36	helpful	helpful	ADJ
cblr-3040	1312	37	disclosures	disclosure	NOUN
cblr-3040	1312	38	of	of	ADP
cblr-3040	1312	39	book	book	NOUN
cblr-3040	1312	40	-	-	PUNCT
cblr-3040	1312	41	tax	tax	NOUN
cblr-3040	1312	42	differences	difference	NOUN
cblr-3040	1312	43	to	to	PART
cblr-3040	1312	44	facilitate	facilitate	VERB
cblr-3040	1312	45	the	the	DET
cblr-3040	1312	46	identification	identification	NOUN
cblr-3040	1312	47	of	of	ADP
cblr-3040	1312	48	potential	potential	ADJ
cblr-3040	1312	49	tax	tax	NOUN
cblr-3040	1312	50	shelter	shelter	NOUN
cblr-3040	1312	51	activity	activity	NOUN
cblr-3040	1312	52	worthy	worthy	ADJ
cblr-3040	1312	53	of	of	ADP
cblr-3040	1312	54	audit	audit	NOUN
cblr-3040	1312	55	.	.	PUNCT
cblr-3040	1313	1	42	42	NUM
cblr-3040	1313	2	as	as	SCONJ
cblr-3040	1313	3	discussed	discuss	VERB
cblr-3040	1313	4	in	in	ADP
cblr-3040	1313	5	part	part	NOUN
cblr-3040	1313	6	iv	iv	NUM
cblr-3040	1313	7	infra	infra	NOUN
cblr-3040	1313	8	,	,	PUNCT
cblr-3040	1313	9	enhanced	enhance	VERB
cblr-3040	1313	10	use	use	NOUN
cblr-3040	1313	11	of	of	ADP
cblr-3040	1313	12	such	such	ADJ
cblr-3040	1313	13	including	include	VERB
cblr-3040	1313	14	the	the	DET
cblr-3040	1313	15	fact	fact	NOUN
cblr-3040	1313	16	that	that	SCONJ
cblr-3040	1313	17	it	it	PRON
cblr-3040	1313	18	"	"	PUNCT
cblr-3040	1313	19	aggregates	aggregate	VERB
cblr-3040	1313	20	the	the	DET
cblr-3040	1313	21	net	net	ADJ
cblr-3040	1313	22	effects	effect	NOUN
cblr-3040	1313	23	of	of	ADP
cblr-3040	1313	24	many	many	ADJ
cblr-3040	1313	25	diverse	diverse	ADJ
cblr-3040	1313	26	items	item	NOUN
cblr-3040	1313	27	"	"	PUNCT
cblr-3040	1313	28	and	and	CCONJ
cblr-3040	1313	29	similarly	similarly	ADV
cblr-3040	1313	30	criticizing	criticize	VERB
cblr-3040	1313	31	schedule	schedule	NOUN
cblr-3040	1313	32	l	l	NOUN
cblr-3040	1313	33	to	to	PART
cblr-3040	1313	34	form	form	VERB
cblr-3040	1313	35	1120	1120	NUM
cblr-3040	1313	36	,	,	PUNCT
cblr-3040	1313	37	which	which	PRON
cblr-3040	1313	38	addresses	address	VERB
cblr-3040	1313	39	the	the	DET
cblr-3040	1313	40	corporate	corporate	ADJ
cblr-3040	1313	41	"	"	PUNCT
cblr-3040	1313	42	balance	balance	NOUN
cblr-3040	1313	43	sheet	sheet	NOUN
cblr-3040	1313	44	"	"	PUNCT
cblr-3040	1313	45	and	and	CCONJ
cblr-3040	1313	46	might	might	AUX
cblr-3040	1313	47	be	be	AUX
cblr-3040	1313	48	used	use	VERB
cblr-3040	1313	49	to	to	PART
cblr-3040	1313	50	flag	flag	VERB
cblr-3040	1313	51	off	off	ADP
cblr-3040	1313	52	-	-	PUNCT
cblr-3040	1313	53	balance	balance	NOUN
cblr-3040	1313	54	sheet	sheet	NOUN
cblr-3040	1313	55	liabilities	liability	NOUN
cblr-3040	1313	56	,	,	PUNCT
cblr-3040	1313	57	but	but	CCONJ
cblr-3040	1313	58	has	have	AUX
cblr-3040	1313	59	apparently	apparently	ADV
cblr-3040	1313	60	been	be	AUX
cblr-3040	1313	61	applied	apply	VERB
cblr-3040	1313	62	inconsistently	inconsistently	ADV
cblr-3040	1313	63	)	)	PUNCT
cblr-3040	1313	64	;	;	PUNCT
cblr-3040	1313	65	see	see	VERB
cblr-3040	1313	66	also	also	ADV
cblr-3040	1313	67	mills	mill	NOUN
cblr-3040	1313	68	,	,	PUNCT
cblr-3040	1313	69	newberry	newberry	PROPN
cblr-3040	1313	70	&	&	CCONJ
cblr-3040	1313	71	troutman	troutman	PROPN
cblr-3040	1313	72	,	,	PUNCT
cblr-3040	1313	73	supra	supra	PROPN
cblr-3040	1313	74	note	note	PROPN
cblr-3040	1313	75	19	19	NUM
cblr-3040	1313	76	,	,	PUNCT
cblr-3040	1313	77	at	at	ADP
cblr-3040	1313	78	17	17	NUM
cblr-3040	1313	79	,	,	PUNCT
cblr-3040	1313	80	19	19	NUM
cblr-3040	1313	81	-	-	SYM
cblr-3040	1313	82	21	21	NUM
cblr-3040	1313	83	(	(	PUNCT
cblr-3040	1313	84	observing	observe	VERB
cblr-3040	1313	85	that	that	SCONJ
cblr-3040	1313	86	"	"	PUNCT
cblr-3040	1313	87	while	while	SCONJ
cblr-3040	1313	88	a	a	DET
cblr-3040	1313	89	body	body	NOUN
cblr-3040	1313	90	of	of	ADP
cblr-3040	1313	91	academic	academic	ADJ
cblr-3040	1313	92	literature	literature	PROPN
cblr-3040	1313	93	associates	associate	NOUN
cblr-3040	1313	94	book	book	NOUN
cblr-3040	1313	95	-	-	PUNCT
cblr-3040	1313	96	tax	tax	NOUN
cblr-3040	1313	97	differences	difference	NOUN
cblr-3040	1313	98	with	with	ADP
cblr-3040	1313	99	both	both	DET
cblr-3040	1313	100	tax	tax	NOUN
cblr-3040	1313	101	aggressiveness	aggressiveness	NOUN
cblr-3040	1313	102	and	and	CCONJ
cblr-3040	1313	103	earnings	earning	NOUN
cblr-3040	1313	104	management	management	NOUN
cblr-3040	1313	105	,	,	PUNCT
cblr-3040	1313	106	there	there	PRON
cblr-3040	1313	107	is	be	VERB
cblr-3040	1313	108	no	no	DET
cblr-3040	1313	109	comprehensive	comprehensive	ADJ
cblr-3040	1313	110	firm	firm	ADJ
cblr-3040	1313	111	-	-	PUNCT
cblr-3040	1313	112	level	level	NOUN
cblr-3040	1313	113	analysis	analysis	NOUN
cblr-3040	1313	114	of	of	ADP
cblr-3040	1313	115	the	the	DET
cblr-3040	1313	116	aggregate	aggregate	NOUN
cblr-3040	1313	117	and	and	CCONJ
cblr-3040	1313	118	components	component	NOUN
cblr-3040	1313	119	of	of	ADP
cblr-3040	1313	120	such	such	ADJ
cblr-3040	1313	121	differences	difference	NOUN
cblr-3040	1313	122	using	use	VERB
cblr-3040	1313	123	both	both	CCONJ
cblr-3040	1313	124	financial	financial	ADJ
cblr-3040	1313	125	statement	statement	NOUN
cblr-3040	1313	126	and	and	CCONJ
cblr-3040	1313	127	tax	tax	NOUN
cblr-3040	1313	128	return	return	NOUN
cblr-3040	1313	129	data	datum	NOUN
cblr-3040	1313	130	"	"	PUNCT
cblr-3040	1313	131	and	and	CCONJ
cblr-3040	1313	132	,	,	PUNCT
cblr-3040	1313	133	inter	inter	PROPN
cblr-3040	1313	134	alia	alia	PROPN
cblr-3040	1313	135	,	,	PUNCT
cblr-3040	1313	136	discussing	discuss	VERB
cblr-3040	1313	137	apparent	apparent	ADJ
cblr-3040	1313	138	weaknesses	weakness	NOUN
cblr-3040	1313	139	in	in	ADP
cblr-3040	1313	140	the	the	DET
cblr-3040	1313	141	quality	quality	NOUN
cblr-3040	1313	142	of	of	ADP
cblr-3040	1313	143	liabilities	liability	NOUN
cblr-3040	1313	144	information	information	NOUN
cblr-3040	1313	145	on	on	ADP
cblr-3040	1313	146	schedule	schedule	NOUN
cblr-3040	1313	147	l	l	NOUN
cblr-3040	1313	148	and	and	CCONJ
cblr-3040	1313	149	some	some	DET
cblr-3040	1313	150	possible	possible	ADJ
cblr-3040	1313	151	causes	cause	NOUN
cblr-3040	1313	152	for	for	ADP
cblr-3040	1313	153	the	the	DET
cblr-3040	1313	154	failure	failure	NOUN
cblr-3040	1313	155	of	of	ADP
cblr-3040	1313	156	schedule	schedule	NOUN
cblr-3040	1313	157	l	l	NOUN
cblr-3040	1313	158	disclosures	disclosure	NOUN
cblr-3040	1313	159	to	to	ADP
cblr-3040	1313	160	adequately	adequately	ADV
cblr-3040	1313	161	reconcile	reconcile	ADJ
cblr-3040	1313	162	book	book	NOUN
cblr-3040	1313	163	-	-	PUNCT
cblr-3040	1313	164	tax	tax	NOUN
cblr-3040	1313	165	differences	difference	NOUN
cblr-3040	1313	166	)	)	PUNCT
cblr-3040	1313	167	;	;	PUNCT
cblr-3040	1313	168	michael	michael	PROPN
cblr-3040	1313	169	l.	l.	PROPN
cblr-3040	1313	170	schler	schler	PROPN
cblr-3040	1313	171	,	,	PUNCT
cblr-3040	1313	172	ten	ten	NUM
cblr-3040	1313	173	more	more	ADJ
cblr-3040	1313	174	truths	truth	NOUN
cblr-3040	1313	175	about	about	ADP
cblr-3040	1313	176	tax	tax	NOUN
cblr-3040	1313	177	shelters	shelter	NOUN
cblr-3040	1313	178	:	:	PUNCT
cblr-3040	1313	179	the	the	DET
cblr-3040	1313	180	problem	problem	NOUN
cblr-3040	1313	181	,	,	PUNCT
cblr-3040	1313	182	possible	possible	ADJ
cblr-3040	1313	183	solutions	solution	NOUN
cblr-3040	1313	184	,	,	PUNCT
cblr-3040	1313	185	and	and	CCONJ
cblr-3040	1313	186	a	a	DET
cblr-3040	1313	187	reply	reply	NOUN
cblr-3040	1313	188	to	to	ADP
cblr-3040	1313	189	professor	professor	NOUN
cblr-3040	1313	190	weisbach	weisbach	NOUN
cblr-3040	1313	191	,	,	PUNCT
cblr-3040	1313	192	55	55	NUM
cblr-3040	1313	193	tax	tax	NOUN
cblr-3040	1313	194	l.	l.	PROPN
cblr-3040	1313	195	rev	rev	PROPN
cblr-3040	1313	196	.	.	PROPN
cblr-3040	1313	197	325	325	NUM
cblr-3040	1313	198	,	,	PUNCT
cblr-3040	1313	199	344	344	NUM
cblr-3040	1313	200	(	(	PUNCT
cblr-3040	1313	201	2002	2002	NUM
cblr-3040	1313	202	)	)	PUNCT
cblr-3040	1313	203	(	(	PUNCT
cblr-3040	1313	204	"	"	PUNCT
cblr-3040	1313	205	[	[	X
cblr-3040	1313	206	i]t	i]t	PRON
cblr-3040	1313	207	seems	seem	VERB
cblr-3040	1313	208	futile	futile	ADJ
cblr-3040	1313	209	to	to	PART
cblr-3040	1313	210	start	start	VERB
cblr-3040	1313	211	with	with	ADP
cblr-3040	1313	212	the	the	DET
cblr-3040	1313	213	overall	overall	ADJ
cblr-3040	1313	214	difference	difference	NOUN
cblr-3040	1313	215	between	between	ADP
cblr-3040	1313	216	book	book	NOUN
cblr-3040	1313	217	income	income	NOUN
cblr-3040	1313	218	and	and	CCONJ
cblr-3040	1313	219	taxable	taxable	ADJ
cblr-3040	1313	220	income	income	NOUN
cblr-3040	1313	221	,	,	PUNCT
cblr-3040	1313	222	to	to	PART
cblr-3040	1313	223	add	add	VERB
cblr-3040	1313	224	and	and	CCONJ
cblr-3040	1313	225	subtract	subtract	VERB
cblr-3040	1313	226	differences	difference	NOUN
cblr-3040	1313	227	due	due	ADP
cblr-3040	1313	228	to	to	ADP
cblr-3040	1313	229	factors	factor	NOUN
cblr-3040	1313	230	,	,	PUNCT
cblr-3040	1313	231	and	and	CCONJ
cblr-3040	1313	232	to	to	PART
cblr-3040	1313	233	use	use	VERB
cblr-3040	1313	234	the	the	DET
cblr-3040	1313	235	remaining	remain	VERB
cblr-3040	1313	236	difference	difference	NOUN
cblr-3040	1313	237	as	as	ADP
cblr-3040	1313	238	an	an	DET
cblr-3040	1313	239	estimate	estimate	NOUN
cblr-3040	1313	240	of	of	ADP
cblr-3040	1313	241	tax	tax	NOUN
cblr-3040	1313	242	shelter	shelter	NOUN
cblr-3040	1313	243	activity	activity	NOUN
cblr-3040	1313	244	.	.	PUNCT
cblr-3040	1313	245	"	"	PUNCT
cblr-3040	1313	246	)	)	PUNCT
cblr-3040	1313	247	;	;	PUNCT
cblr-3040	1313	248	george	george	PROPN
cblr-3040	1313	249	k.	k.	PROPN
cblr-3040	1313	250	yin	yin	PROPN
cblr-3040	1313	251	,	,	PUNCT
cblr-3040	1313	252	the	the	DET
cblr-3040	1313	253	problem	problem	NOUN
cblr-3040	1313	254	of	of	ADP
cblr-3040	1313	255	corporate	corporate	ADJ
cblr-3040	1313	256	tax	tax	NOUN
cblr-3040	1313	257	shelters	shelter	NOUN
cblr-3040	1313	258	:	:	PUNCT
cblr-3040	1313	259	uncertain	uncertain	ADJ
cblr-3040	1313	260	dimensions	dimension	NOUN
cblr-3040	1313	261	,	,	PUNCT
cblr-3040	1313	262	unwise	unwise	ADJ
cblr-3040	1313	263	approaches	approach	NOUN
cblr-3040	1313	264	,	,	PUNCT
cblr-3040	1313	265	55	55	NUM
cblr-3040	1313	266	tax	tax	NOUN
cblr-3040	1313	267	l.	l.	PROPN
cblr-3040	1313	268	rev	rev	PROPN
cblr-3040	1313	269	.	.	PROPN
cblr-3040	1314	1	405	405	NUM
cblr-3040	1314	2	,	,	PUNCT
cblr-3040	1314	3	419	419	NUM
cblr-3040	1314	4	(	(	PUNCT
cblr-3040	1314	5	2002	2002	NUM
cblr-3040	1314	6	)	)	PUNCT
cblr-3040	1314	7	(	(	PUNCT
cblr-3040	1314	8	analyzing	analyze	VERB
cblr-3040	1314	9	,	,	PUNCT
cblr-3040	1314	10	inter	inter	PROPN
cblr-3040	1314	11	alia	alia	PROPN
cblr-3040	1314	12	,	,	PUNCT
cblr-3040	1314	13	the	the	DET
cblr-3040	1314	14	extent	extent	NOUN
cblr-3040	1314	15	to	to	PART
cblr-3040	1314	16	which	which	PRON
cblr-3040	1314	17	book	book	NOUN
cblr-3040	1314	18	-	-	PUNCT
cblr-3040	1314	19	tax	tax	NOUN
cblr-3040	1314	20	"	"	PUNCT
cblr-3040	1314	21	disjunction	disjunction	NOUN
cblr-3040	1314	22	"	"	PUNCT
cblr-3040	1314	23	regarding	regard	VERB
cblr-3040	1314	24	recent	recent	ADJ
cblr-3040	1314	25	"	"	PUNCT
cblr-3040	1314	26	notorious	notorious	ADJ
cblr-3040	1314	27	"	"	PUNCT
cblr-3040	1314	28	corporate	corporate	ADJ
cblr-3040	1314	29	tax	tax	NOUN
cblr-3040	1314	30	shelter	shelter	NOUN
cblr-3040	1314	31	cases	case	NOUN
cblr-3040	1314	32	might	might	AUX
cblr-3040	1314	33	have	have	AUX
cblr-3040	1314	34	been	be	AUX
cblr-3040	1314	35	discerned	discern	VERB
cblr-3040	1314	36	to	to	PART
cblr-3040	1314	37	expose	expose	VERB
cblr-3040	1314	38	the	the	DET
cblr-3040	1314	39	nature	nature	NOUN
cblr-3040	1314	40	of	of	ADP
cblr-3040	1314	41	the	the	DET
cblr-3040	1314	42	underlying	underlie	VERB
cblr-3040	1314	43	transactions	transaction	NOUN
cblr-3040	1314	44	using	use	VERB
cblr-3040	1314	45	schedule	schedule	NOUN
cblr-3040	1314	46	m	m	PROPN
cblr-3040	1314	47	information	information	NOUN
cblr-3040	1314	48	,	,	PUNCT
cblr-3040	1314	49	suggesting	suggest	VERB
cblr-3040	1314	50	that	that	SCONJ
cblr-3040	1314	51	existing	exist	VERB
cblr-3040	1314	52	methods	method	NOUN
cblr-3040	1314	53	of	of	ADP
cblr-3040	1314	54	obtaining	obtain	VERB
cblr-3040	1314	55	book	book	NOUN
cblr-3040	1314	56	-	-	PUNCT
cblr-3040	1314	57	tax	tax	NOUN
cblr-3040	1314	58	divergence	divergence	NOUN
cblr-3040	1314	59	information	information	NOUN
cblr-3040	1314	60	are	be	AUX
cblr-3040	1314	61	inadequate	inadequate	ADJ
cblr-3040	1314	62	and	and	CCONJ
cblr-3040	1314	63	concluding	conclude	VERB
cblr-3040	1314	64	that	that	PRON
cblr-3040	1314	65	:	:	PUNCT
cblr-3040	1314	66	"	"	PUNCT
cblr-3040	1314	67	book	book	NOUN
cblr-3040	1314	68	-	-	PUNCT
cblr-3040	1314	69	tax	tax	NOUN
cblr-3040	1314	70	disparities	disparity	NOUN
cblr-3040	1314	71	in	in	ADP
cblr-3040	1314	72	fact	fact	NOUN
cblr-3040	1314	73	may	may	AUX
cblr-3040	1314	74	be	be	AUX
cblr-3040	1314	75	useful	useful	ADJ
cblr-3040	1314	76	signals	signal	NOUN
cblr-3040	1314	77	of	of	ADP
cblr-3040	1314	78	corporate	corporate	ADJ
cblr-3040	1314	79	tax	tax	NOUN
cblr-3040	1314	80	shelter	shelter	NOUN
cblr-3040	1314	81	activity	activity	NOUN
cblr-3040	1314	82	,	,	PUNCT
cblr-3040	1314	83	but	but	CCONJ
cblr-3040	1314	84	we	we	PRON
cblr-3040	1314	85	may	may	AUX
cblr-3040	1314	86	be	be	AUX
cblr-3040	1314	87	unable	unable	ADJ
cblr-3040	1314	88	to	to	PART
cblr-3040	1314	89	perceive	perceive	VERB
cblr-3040	1314	90	such	such	ADJ
cblr-3040	1314	91	signals	signal	NOUN
cblr-3040	1314	92	at	at	ADP
cblr-3040	1314	93	this	this	DET
cblr-3040	1314	94	time	time	NOUN
cblr-3040	1314	95	.	.	PUNCT
cblr-3040	1314	96	"	"	PUNCT
cblr-3040	1314	97	)	)	PUNCT
cblr-3040	1314	98	.	.	PUNCT
cblr-3040	1315	1	242	242	NUM
cblr-3040	1315	2	see	see	VERB
cblr-3040	1315	3	the	the	DET
cblr-3040	1315	4	treasury	treasury	PROPN
cblr-3040	1315	5	dep't	dep't	NOUN
cblr-3040	1315	6	's	's	PART
cblr-3040	1315	7	1999	1999	NUM
cblr-3040	1315	8	corporate	corporate	ADJ
cblr-3040	1315	9	tax	tax	NOUN
cblr-3040	1315	10	shelter	shelter	NOUN
cblr-3040	1315	11	rep	rep	PROPN
cblr-3040	1315	12	.	.	PROPN
cblr-3040	1315	13	,	,	PUNCT
cblr-3040	1315	14	supra	supra	PROPN
cblr-3040	1315	15	note	note	PROPN
cblr-3040	1315	16	241	241	NUM
cblr-3040	1315	17	,	,	PUNCT
cblr-3040	1315	18	at	at	ADP
cblr-3040	1315	19	84	84	NUM
cblr-3040	1315	20	(	(	PUNCT
cblr-3040	1315	21	discussing	discuss	VERB
cblr-3040	1315	22	recommendations	recommendation	NOUN
cblr-3040	1315	23	that	that	PRON
cblr-3040	1315	24	would	would	AUX
cblr-3040	1315	25	force	force	VERB
cblr-3040	1315	26	disclosure	disclosure	NOUN
cblr-3040	1315	27	of	of	ADP
cblr-3040	1315	28	information	information	NOUN
cblr-3040	1315	29	regardless	regardless	ADV
cblr-3040	1315	30	of	of	ADP
cblr-3040	1315	31	whether	whether	SCONJ
cblr-3040	1315	32	the	the	DET
cblr-3040	1315	33	transaction	transaction	NOUN
cblr-3040	1315	34	meets	meet	VERB
cblr-3040	1315	35	the	the	DET
cblr-3040	1315	36	definition	definition	NOUN
cblr-3040	1315	37	of	of	ADP
cblr-3040	1315	38	a	a	DET
cblr-3040	1315	39	corporate	corporate	ADJ
cblr-3040	1315	40	tax	tax	NOUN
cblr-3040	1315	41	shelter	shelter	NOUN
cblr-3040	1315	42	,	,	PUNCT
cblr-3040	1315	43	but	but	CCONJ
cblr-3040	1315	44	would	would	AUX
cblr-3040	1315	45	require	require	VERB
cblr-3040	1315	46	reporting	report	VERB
cblr-3040	1315	47	only	only	ADV
cblr-3040	1315	48	where	where	SCONJ
cblr-3040	1315	49	the	the	DET
cblr-3040	1315	50	transaction	transaction	NOUN
cblr-3040	1315	51	meets	meet	VERB
cblr-3040	1315	52	certain	certain	ADJ
cblr-3040	1315	53	"	"	PUNCT
cblr-3040	1315	54	filters	filter	NOUN
cblr-3040	1315	55	,	,	PUNCT
cblr-3040	1315	56	"	"	PUNCT
cblr-3040	1315	57	such	such	ADJ
cblr-3040	1315	58	as	as	ADP
cblr-3040	1315	59	a	a	DET
cblr-3040	1315	60	book	book	NOUN
cblr-3040	1315	61	-	-	PUNCT
cblr-3040	1315	62	tax	tax	NOUN
cblr-3040	1315	63	difference	difference	NOUN
cblr-3040	1315	64	in	in	ADP
cblr-3040	1315	65	excess	excess	NOUN
cblr-3040	1315	66	of	of	ADP
cblr-3040	1315	67	a	a	DET
cblr-3040	1315	68	certain	certain	ADJ
cblr-3040	1315	69	amount	amount	NOUN
cblr-3040	1315	70	)	)	PUNCT
cblr-3040	1315	71	;	;	PUNCT
cblr-3040	1316	1	treas	treas	PROPN
cblr-3040	1316	2	.	.	PUNCT
cblr-3040	1317	1	reg	reg	PROPN
cblr-3040	1317	2	.	.	PUNCT
cblr-3040	1318	1	§	§	PROPN
cblr-3040	1318	2	1.6011	1.6011	NUM
cblr-3040	1318	3	-	-	SYM
cblr-3040	1318	4	4(b)(6	4(b)(6	NUM
cblr-3040	1318	5	)	)	PUNCT
cblr-3040	1318	6	(	(	PUNCT
cblr-3040	1318	7	2003	2003	NUM
cblr-3040	1318	8	)	)	PUNCT
cblr-3040	1318	9	(	(	PUNCT
cblr-3040	1318	10	generally	generally	ADV
cblr-3040	1318	11	requiring	require	VERB
cblr-3040	1318	12	disclosure	disclosure	NOUN
cblr-3040	1318	13	by	by	ADP
cblr-3040	1318	14	certain	certain	ADJ
cblr-3040	1318	15	publicly	publicly	ADV
cblr-3040	1318	16	held	hold	VERB
cblr-3040	1318	17	and	and	CCONJ
cblr-3040	1318	18	large	large	ADJ
cblr-3040	1318	19	companies	company	NOUN
cblr-3040	1318	20	of	of	ADP
cblr-3040	1318	21	transactions	transaction	NOUN
cblr-3040	1318	22	involving	involve	VERB
cblr-3040	1318	23	book	book	NOUN
cblr-3040	1318	24	-	-	PUNCT
cblr-3040	1318	25	tax	tax	NOUN
cblr-3040	1318	26	differences	difference	NOUN
cblr-3040	1318	27	in	in	ADP
cblr-3040	1318	28	excess	excess	NOUN
cblr-3040	1318	29	of	of	ADP
cblr-3040	1318	30	$	$	SYM
cblr-3040	1318	31	10	10	NUM
cblr-3040	1318	32	million	million	NUM
cblr-3040	1318	33	)	)	PUNCT
cblr-3040	1318	34	;	;	PUNCT
cblr-3040	1318	35	rev	rev	PROPN
cblr-3040	1318	36	.	.	PROPN
cblr-3040	1318	37	proc	proc	PROPN
cblr-3040	1318	38	.	.	PUNCT
cblr-3040	1319	1	2003	2003	NUM
cblr-3040	1319	2	-	-	SYM
cblr-3040	1319	3	25	25	NUM
cblr-3040	1319	4	,	,	PUNCT
cblr-3040	1319	5	2003	2003	NUM
cblr-3040	1319	6	-	-	SYM
cblr-3040	1319	7	11	11	NUM
cblr-3040	1319	8	i.r.b	i.r.b	NOUN
cblr-3040	1319	9	.	.	NOUN
cblr-3040	1319	10	1	1	NUM
cblr-3040	1319	11	(	(	PUNCT
cblr-3040	1319	12	listing	list	VERB
cblr-3040	1319	13	thirty	thirty	NUM
cblr-3040	1319	14	exceptions	exception	NOUN
cblr-3040	1319	15	to	to	ADP
cblr-3040	1319	16	items	item	NOUN
cblr-3040	1319	17	taken	take	VERB
cblr-3040	1319	18	into	into	ADP
cblr-3040	1319	19	account	account	NOUN
cblr-3040	1319	20	in	in	ADP
cblr-3040	1319	21	determining	determine	VERB
cblr-3040	1319	22	book	book	NOUN
cblr-3040	1319	23	-	-	PUNCT
cblr-3040	1319	24	tax	tax	NOUN
cblr-3040	1319	25	differences	difference	NOUN
cblr-3040	1319	26	for	for	ADP
cblr-3040	1319	27	purposes	purpose	NOUN
cblr-3040	1319	28	of	of	ADP
cblr-3040	1319	29	treas	treas	PROPN
cblr-3040	1319	30	.	.	PUNCT
cblr-3040	1320	1	reg	reg	PROPN
cblr-3040	1320	2	.	.	PUNCT
cblr-3040	1321	1	§	§	PROPN
cblr-3040	1321	2	1.6011	1.6011	NUM
cblr-3040	1321	3	-	-	SYM
cblr-3040	1321	4	4(b)(6	4(b)(6	NUM
cblr-3040	1321	5	)	)	PUNCT
cblr-3040	1321	6	,	,	PUNCT
cblr-3040	1321	7	including	include	VERB
cblr-3040	1321	8	,	,	PUNCT
cblr-3040	1321	9	among	among	ADP
cblr-3040	1321	10	others	other	NOUN
cblr-3040	1321	11	,	,	PUNCT
cblr-3040	1321	12	items	item	NOUN
cblr-3040	1321	13	"	"	PUNCT
cblr-3040	1321	14	resulting	result	VERB
cblr-3040	1321	15	from	from	ADP
cblr-3040	1321	16	the	the	DET
cblr-3040	1321	17	treatment	treatment	NOUN
cblr-3040	1321	18	as	as	ADP
cblr-3040	1321	19	a	a	DET
cblr-3040	1321	20	sale	sale	NOUN
cblr-3040	1321	21	,	,	PUNCT
cblr-3040	1321	22	purchase	purchase	NOUN
cblr-3040	1321	23	,	,	PUNCT
cblr-3040	1321	24	or	or	CCONJ
cblr-3040	1321	25	lease	lease	VERB
cblr-3040	1321	26	for	for	ADP
cblr-3040	1321	27	book	book	NOUN
cblr-3040	1321	28	purposes	purpose	NOUN
cblr-3040	1321	29	and	and	CCONJ
cblr-3040	1321	30	as	as	ADP
cblr-3040	1321	31	a	a	DET
cblr-3040	1321	32	financing	financing	NOUN
cblr-3040	1321	33	arrangement	arrangement	NOUN
cblr-3040	1321	34	for	for	ADP
cblr-3040	1321	35	tax	tax	NOUN
cblr-3040	1321	36	purposes	purpose	NOUN
cblr-3040	1321	37	"	"	PUNCT
cblr-3040	1321	38	)	)	PUNCT
cblr-3040	1321	39	.	.	PUNCT
cblr-3040	1322	1	see	see	VERB
cblr-3040	1322	2	also	also	ADV
cblr-3040	1322	3	joseph	joseph	PROPN
cblr-3040	1322	4	bankman	bankman	PROPN
cblr-3040	1322	5	,	,	PUNCT
cblr-3040	1322	6	the	the	DET
cblr-3040	1322	7	new	new	ADJ
cblr-3040	1322	8	market	market	NOUN
cblr-3040	1322	9	in	in	ADP
cblr-3040	1322	10	corporate	corporate	ADJ
cblr-3040	1322	11	tax	tax	NOUN
cblr-3040	1322	12	shelters	shelter	NOUN
cblr-3040	1322	13	,	,	PUNCT
cblr-3040	1322	14	83	83	NUM
cblr-3040	1322	15	tax	tax	NOUN
cblr-3040	1322	16	notes	note	NOUN
cblr-3040	1322	17	1775	1775	NUM
cblr-3040	1322	18	,	,	PUNCT
cblr-3040	1322	19	1786	1786	NUM
cblr-3040	1322	20	(	(	PUNCT
cblr-3040	1322	21	1999	1999	NUM
cblr-3040	1322	22	)	)	PUNCT
cblr-3040	1323	1	[	[	X
cblr-3040	1323	2	vol	vol	NOUN
cblr-3040	1323	3	.	.	PUNCT
cblr-3040	1323	4	2003	2003	NUM
cblr-3040	1323	5	no	no	NOUN
cblr-3040	1323	6	.	.	PUNCT
cblr-3040	1324	1	1:35	1:35	NUM
cblr-3040	1324	2	]	]	PUNCT
cblr-3040	1324	3	stopping	stop	VERB
cblr-3040	1324	4	enron	enron	PROPN
cblr-3040	1324	5	end	end	NOUN
cblr-3040	1324	6	-	-	PUNCT
cblr-3040	1324	7	runs	run	NOUN
cblr-3040	1324	8	and	and	CCONJ
cblr-3040	1324	9	other	other	ADJ
cblr-3040	1324	10	trick	trick	NOUN
cblr-3040	1324	11	plays	play	VERB
cblr-3040	1324	12	137	137	NUM
cblr-3040	1324	13	measures	measure	NOUN
cblr-3040	1324	14	merits	merit	VERB
cblr-3040	1324	15	serious	serious	ADJ
cblr-3040	1324	16	consideration	consideration	NOUN
cblr-3040	1324	17	as	as	ADP
cblr-3040	1324	18	part	part	NOUN
cblr-3040	1324	19	of	of	ADP
cblr-3040	1324	20	an	an	DET
cblr-3040	1324	21	overall	overall	ADJ
cblr-3040	1324	22	program	program	NOUN
cblr-3040	1324	23	to	to	PART
cblr-3040	1324	24	utilize	utilize	VERB
cblr-3040	1324	25	book	book	NOUN
cblr-3040	1324	26	-	-	PUNCT
cblr-3040	1324	27	tax	tax	NOUN
cblr-3040	1324	28	comparisons	comparison	NOUN
cblr-3040	1324	29	to	to	PART
cblr-3040	1324	30	combat	combat	VERB
cblr-3040	1324	31	tax	tax	NOUN
cblr-3040	1324	32	and	and	CCONJ
cblr-3040	1324	33	financial	financial	ADJ
cblr-3040	1324	34	accounting	accounting	NOUN
cblr-3040	1324	35	abuses	abuse	NOUN
cblr-3040	1324	36	.	.	PUNCT
cblr-3040	1325	1	b.	b.	PROPN
cblr-3040	1325	2	federal	federal	PROPN
cblr-3040	1325	3	securities	securities	PROPN
cblr-3040	1325	4	regulation	regulation	NOUN
cblr-3040	1325	5	and	and	CCONJ
cblr-3040	1325	6	book	book	NOUN
cblr-3040	1325	7	-	-	PUNCT
cblr-3040	1325	8	tax	tax	NOUN
cblr-3040	1325	9	conformity	conformity	NOUN
cblr-3040	1325	10	1	1	NUM
cblr-3040	1325	11	.	.	PUNCT
cblr-3040	1325	12	disclosure	disclosure	NOUN
cblr-3040	1325	13	requirements	requirement	NOUN
cblr-3040	1325	14	it	it	PRON
cblr-3040	1325	15	is	be	AUX
cblr-3040	1325	16	widely	widely	ADV
cblr-3040	1325	17	acknowledged	acknowledge	VERB
cblr-3040	1325	18	that	that	SCONJ
cblr-3040	1325	19	the	the	DET
cblr-3040	1325	20	federal	federal	ADJ
cblr-3040	1325	21	securities	security	NOUN
cblr-3040	1325	22	laws	law	NOUN
cblr-3040	1325	23	are	be	AUX
cblr-3040	1325	24	disclosure	disclosure	NOUN
cblr-3040	1325	25	oriented	orient	VERB
cblr-3040	1325	26	.	.	PUNCT
cblr-3040	1326	1	43	43	NUM
cblr-3040	1326	2	the	the	DET
cblr-3040	1326	3	sec	sec	PROPN
cblr-3040	1326	4	itself	itself	PRON
cblr-3040	1326	5	has	have	AUX
cblr-3040	1326	6	said	say	VERB
cblr-3040	1326	7	that	that	SCONJ
cblr-3040	1326	8	its	its	PRON
cblr-3040	1326	9	'	'	PUNCT
cblr-3040	1326	10	primary	primary	ADJ
cblr-3040	1326	11	mission	mission	NOUN
cblr-3040	1326	12	"	"	PUNCT
cblr-3040	1326	13	is	be	AUX
cblr-3040	1326	14	to	to	PART
cblr-3040	1326	15	"	"	PUNCT
cblr-3040	1326	16	protect	protect	VERB
cblr-3040	1326	17	investors	investor	NOUN
cblr-3040	1326	18	and	and	CCONJ
cblr-3040	1326	19	maintain	maintain	VERB
cblr-3040	1326	20	the	the	DET
cblr-3040	1326	21	integrity	integrity	NOUN
cblr-3040	1326	22	of	of	ADP
cblr-3040	1326	23	the	the	DET
cblr-3040	1326	24	securities	security	NOUN
cblr-3040	1326	25	markets	market	NOUN
cblr-3040	1326	26	"	"	PUNCT
cblr-3040	1326	27	and	and	CCONJ
cblr-3040	1326	28	explained	explain	VERB
cblr-3040	1326	29	that	that	SCONJ
cblr-3040	1326	30	the	the	DET
cblr-3040	1326	31	federal	federal	ADJ
cblr-3040	1326	32	securities	security	NOUN
cblr-3040	1326	33	laws	law	NOUN
cblr-3040	1326	34	and	and	CCONJ
cblr-3040	1326	35	rules	rule	NOUN
cblr-3040	1326	36	are	be	AUX
cblr-3040	1326	37	based	base	VERB
cblr-3040	1326	38	on	on	ADP
cblr-3040	1326	39	the	the	DET
cblr-3040	1326	40	concept	concept	NOUN
cblr-3040	1326	41	that	that	SCONJ
cblr-3040	1326	42	"	"	PUNCT
cblr-3040	1326	43	all	all	DET
cblr-3040	1326	44	investors	investor	NOUN
cblr-3040	1326	45	,	,	PUNCT
cblr-3040	1326	46	whether	whether	SCONJ
cblr-3040	1326	47	large	large	ADJ
cblr-3040	1326	48	institutions	institution	NOUN
cblr-3040	1326	49	or	or	CCONJ
cblr-3040	1326	50	private	private	ADJ
cblr-3040	1326	51	individuals	individual	NOUN
cblr-3040	1326	52	,	,	PUNCT
cblr-3040	1326	53	should	should	AUX
cblr-3040	1326	54	have	have	AUX
cblr-3040	1326	55	access	access	NOUN
cblr-3040	1326	56	to	to	ADP
cblr-3040	1326	57	certain	certain	ADJ
cblr-3040	1326	58	basic	basic	ADJ
cblr-3040	1326	59	facts	fact	NOUN
cblr-3040	1326	60	about	about	ADP
cblr-3040	1326	61	an	an	DET
cblr-3040	1326	62	investment	investment	NOUN
cblr-3040	1326	63	prior	prior	ADV
cblr-3040	1326	64	to	to	ADP
cblr-3040	1326	65	buying	buy	VERB
cblr-3040	1326	66	it	it	PRON
cblr-3040	1326	67	.	.	PUNCT
cblr-3040	1327	1	"'244	"'244	X
cblr-3040	1328	1	in	in	ADP
cblr-3040	1328	2	keeping	keep	VERB
cblr-3040	1328	3	with	with	ADP
cblr-3040	1328	4	that	that	DET
cblr-3040	1328	5	theme	theme	NOUN
cblr-3040	1328	6	,	,	PUNCT
cblr-3040	1328	7	"	"	PUNCT
cblr-3040	1328	8	the	the	DET
cblr-3040	1328	9	sec	sec	PROPN
cblr-3040	1328	10	requires	require	VERB
cblr-3040	1328	11	public	public	ADJ
cblr-3040	1328	12	companies	company	NOUN
cblr-3040	1328	13	to	to	PART
cblr-3040	1328	14	disclose	disclose	VERB
cblr-3040	1328	15	meaningful	meaningful	ADJ
cblr-3040	1328	16	financial	financial	ADJ
cblr-3040	1328	17	and	and	CCONJ
cblr-3040	1328	18	other	other	ADJ
cblr-3040	1328	19	information	information	NOUN
cblr-3040	1328	20	to	to	ADP
cblr-3040	1328	21	the	the	DET
cblr-3040	1328	22	public	public	NOUN
cblr-3040	1328	23	.	.	PUNCT
cblr-3040	1329	1	""2	""2	NOUN
cblr-3040	1329	2	'	'	PUNCT
cblr-3040	1329	3	thus	thus	ADV
cblr-3040	1329	4	,	,	PUNCT
cblr-3040	1329	5	the	the	DET
cblr-3040	1329	6	function	function	NOUN
cblr-3040	1329	7	of	of	ADP
cblr-3040	1329	8	the	the	DET
cblr-3040	1329	9	sec	sec	PROPN
cblr-3040	1329	10	is	be	AUX
cblr-3040	1329	11	not	not	PART
cblr-3040	1329	12	to	to	PART
cblr-3040	1329	13	tell	tell	VERB
cblr-3040	1329	14	companies	company	NOUN
cblr-3040	1329	15	how	how	SCONJ
cblr-3040	1329	16	to	to	PART
cblr-3040	1329	17	do	do	VERB
cblr-3040	1329	18	business	business	NOUN
cblr-3040	1329	19	,	,	PUNCT
cblr-3040	1329	20	but	but	CCONJ
cblr-3040	1329	21	rather	rather	ADV
cblr-3040	1329	22	to	to	PART
cblr-3040	1329	23	require	require	VERB
cblr-3040	1329	24	the	the	DET
cblr-3040	1329	25	companies	company	NOUN
cblr-3040	1329	26	it	it	PRON
cblr-3040	1329	27	regulates	regulate	VERB
cblr-3040	1329	28	(	(	PUNCT
cblr-3040	1329	29	suggesting	suggest	VERB
cblr-3040	1329	30	that	that	DET
cblr-3040	1329	31	schedule	schedule	NOUN
cblr-3040	1329	32	m-1	m-1	PROPN
cblr-3040	1329	33	book	book	NOUN
cblr-3040	1329	34	-	-	PUNCT
cblr-3040	1329	35	tax	tax	NOUN
cblr-3040	1329	36	reconciliation	reconciliation	NOUN
cblr-3040	1329	37	"	"	PUNCT
cblr-3040	1329	38	can	can	AUX
cblr-3040	1329	39	be	be	AUX
cblr-3040	1329	40	used	use	VERB
cblr-3040	1329	41	as	as	ADP
cblr-3040	1329	42	a	a	DET
cblr-3040	1329	43	source	source	NOUN
cblr-3040	1329	44	of	of	ADP
cblr-3040	1329	45	information	information	NOUN
cblr-3040	1329	46	on	on	ADP
cblr-3040	1329	47	shelters	shelter	NOUN
cblr-3040	1329	48	and	and	CCONJ
cblr-3040	1329	49	might	might	AUX
cblr-3040	1329	50	serve	serve	VERB
cblr-3040	1329	51	as	as	ADP
cblr-3040	1329	52	a	a	DET
cblr-3040	1329	53	more	more	ADV
cblr-3040	1329	54	useful	useful	ADJ
cblr-3040	1329	55	source	source	NOUN
cblr-3040	1329	56	with	with	ADP
cblr-3040	1329	57	increased	increase	VERB
cblr-3040	1329	58	irs	irs	PROPN
cblr-3040	1329	59	audit	audit	NOUN
cblr-3040	1329	60	resources	resource	NOUN
cblr-3040	1329	61	and	and	CCONJ
cblr-3040	1329	62	expertise	expertise	NOUN
cblr-3040	1329	63	"	"	PUNCT
cblr-3040	1329	64	)	)	PUNCT
cblr-3040	1329	65	;	;	PUNCT
cblr-3040	1329	66	cannellos	cannellos	PROPN
cblr-3040	1329	67	&	&	CCONJ
cblr-3040	1329	68	kleinbard	kleinbard	PROPN
cblr-3040	1329	69	,	,	PUNCT
cblr-3040	1329	70	supra	supra	PROPN
cblr-3040	1329	71	note	note	PROPN
cblr-3040	1329	72	17	17	NUM
cblr-3040	1329	73	;	;	PUNCT
cblr-3040	1329	74	shevlin	shevlin	NOUN
cblr-3040	1329	75	,	,	PUNCT
cblr-3040	1329	76	supra	supra	PROPN
cblr-3040	1329	77	note	note	PROPN
cblr-3040	1329	78	19	19	NUM
cblr-3040	1329	79	.	.	X
cblr-3040	1330	1	243	243	NUM
cblr-3040	1330	2	see	see	VERB
cblr-3040	1330	3	thomas	thomas	PROPN
cblr-3040	1330	4	lee	lee	PROPN
cblr-3040	1330	5	hazen	hazen	PROPN
cblr-3040	1330	6	,	,	PUNCT
cblr-3040	1330	7	the	the	DET
cblr-3040	1330	8	law	law	NOUN
cblr-3040	1330	9	of	of	ADP
cblr-3040	1330	10	securities	security	NOUN
cblr-3040	1330	11	regulation	regulation	NOUN
cblr-3040	1330	12	§	§	PROPN
cblr-3040	1330	13	1.2[3][a	1.2[3][a	PROPN
cblr-3040	1330	14	]	]	X
cblr-3040	1330	15	(	(	PUNCT
cblr-3040	1330	16	4th	4th	ADJ
cblr-3040	1330	17	ed	ed	NOUN
cblr-3040	1330	18	.	.	PROPN
cblr-3040	1330	19	2002	2002	NUM
cblr-3040	1330	20	)	)	PUNCT
cblr-3040	1330	21	(	(	PUNCT
cblr-3040	1330	22	"	"	PUNCT
cblr-3040	1330	23	the	the	DET
cblr-3040	1330	24	theory	theory	NOUN
cblr-3040	1330	25	behind	behind	ADP
cblr-3040	1330	26	the	the	DET
cblr-3040	1330	27	federal	federal	ADJ
cblr-3040	1330	28	regulatory	regulatory	ADJ
cblr-3040	1330	29	framework	framework	NOUN
cblr-3040	1330	30	is	be	AUX
cblr-3040	1330	31	that	that	SCONJ
cblr-3040	1330	32	investors	investor	NOUN
cblr-3040	1330	33	are	be	AUX
cblr-3040	1330	34	adequately	adequately	ADV
cblr-3040	1330	35	protected	protect	VERB
cblr-3040	1330	36	if	if	SCONJ
cblr-3040	1330	37	all	all	DET
cblr-3040	1330	38	relevant	relevant	ADJ
cblr-3040	1330	39	aspects	aspect	NOUN
cblr-3040	1330	40	of	of	ADP
cblr-3040	1330	41	the	the	DET
cblr-3040	1330	42	securities	security	NOUN
cblr-3040	1330	43	being	be	AUX
cblr-3040	1330	44	marketed	market	VERB
cblr-3040	1330	45	are	be	AUX
cblr-3040	1330	46	fully	fully	ADV
cblr-3040	1330	47	and	and	CCONJ
cblr-3040	1330	48	fairly	fairly	ADV
cblr-3040	1330	49	disclosed	disclose	VERB
cblr-3040	1330	50	.	.	PUNCT
cblr-3040	1331	1	the	the	DET
cblr-3040	1331	2	reasoning	reasoning	NOUN
cblr-3040	1331	3	is	be	AUX
cblr-3040	1331	4	that	that	SCONJ
cblr-3040	1331	5	full	full	ADJ
cblr-3040	1331	6	disclosure	disclosure	NOUN
cblr-3040	1331	7	provides	provide	VERB
cblr-3040	1331	8	investors	investor	NOUN
cblr-3040	1331	9	with	with	ADP
cblr-3040	1331	10	sufficient	sufficient	ADJ
cblr-3040	1331	11	opportunity	opportunity	NOUN
cblr-3040	1331	12	to	to	PART
cblr-3040	1331	13	evaluate	evaluate	VERB
cblr-3040	1331	14	the	the	DET
cblr-3040	1331	15	merits	merit	NOUN
cblr-3040	1331	16	of	of	ADP
cblr-3040	1331	17	an	an	DET
cblr-3040	1331	18	investment	investment	NOUN
cblr-3040	1331	19	and	and	CCONJ
cblr-3040	1331	20	fend	fend	VERB
cblr-3040	1331	21	for	for	ADP
cblr-3040	1331	22	themselves	themselves	PRON
cblr-3040	1331	23	.	.	PUNCT
cblr-3040	1331	24	"	"	PUNCT
cblr-3040	1331	25	)	)	PUNCT
cblr-3040	1331	26	.	.	PUNCT
cblr-3040	1332	1	see	see	VERB
cblr-3040	1332	2	also	also	ADV
cblr-3040	1332	3	staff	staff	NOUN
cblr-3040	1332	4	of	of	ADP
cblr-3040	1332	5	senate	senate	PROPN
cblr-3040	1332	6	comm	comm	NOUN
cblr-3040	1332	7	.	.	PUNCT
cblr-3040	1333	1	on	on	ADP
cblr-3040	1333	2	governmental	governmental	ADJ
cblr-3040	1333	3	affairs	affair	NOUN
cblr-3040	1333	4	,	,	PUNCT
cblr-3040	1333	5	108th	108th	ADJ
cblr-3040	1333	6	cong	cong	NOUN
cblr-3040	1333	7	.	.	PUNCT
cblr-3040	1333	8	,	,	PUNCT
cblr-3040	1333	9	report	report	VERB
cblr-3040	1333	10	on	on	ADP
cblr-3040	1333	11	financial	financial	ADJ
cblr-3040	1333	12	oversight	oversight	NOUN
cblr-3040	1333	13	of	of	ADP
cblr-3040	1333	14	enron	enron	PROPN
cblr-3040	1333	15	:	:	PUNCT
cblr-3040	1333	16	the	the	DET
cblr-3040	1333	17	sec	sec	PROPN
cblr-3040	1333	18	and	and	CCONJ
cblr-3040	1333	19	private	private	ADJ
cblr-3040	1333	20	-	-	PUNCT
cblr-3040	1333	21	sector	sector	NOUN
cblr-3040	1333	22	watchdogs	watchdog	NOUN
cblr-3040	1333	23	(	(	PUNCT
cblr-3040	1333	24	2002	2002	NUM
cblr-3040	1333	25	)	)	PUNCT
cblr-3040	1333	26	,	,	PUNCT
cblr-3040	1333	27	available	available	ADJ
cblr-3040	1333	28	at	at	ADP
cblr-3040	1333	29	http://www.senate.gov/-gov-affairs/100702watchdogsreport.pdf	http://www.senate.gov/-gov-affairs/100702watchdogsreport.pdf	PROPN
cblr-3040	1334	1	[	[	X
cblr-3040	1334	2	hereinafter	hereinafter	NOUN
cblr-3040	1334	3	gov	gov	PROPN
cblr-3040	1334	4	.	.	PROPN
cblr-3040	1334	5	affairs	affairs	PROPN
cblr-3040	1334	6	sec	sec	PROPN
cblr-3040	1334	7	-	-	PUNCT
cblr-3040	1334	8	enron	enron	PROPN
cblr-3040	1334	9	report	report	NOUN
cblr-3040	1334	10	]	]	PUNCT
cblr-3040	1334	11	.	.	PUNCT
cblr-3040	1334	12	'	'	PUNCT
cblr-3040	1335	1	see	see	VERB
cblr-3040	1335	2	sec	sec	PROPN
cblr-3040	1335	3	,	,	PUNCT
cblr-3040	1335	4	the	the	DET
cblr-3040	1335	5	investor	investor	NOUN
cblr-3040	1335	6	's	's	PART
cblr-3040	1335	7	advocate	advocate	NOUN
cblr-3040	1335	8	:	:	PUNCT
cblr-3040	1335	9	how	how	SCONJ
cblr-3040	1335	10	the	the	DET
cblr-3040	1335	11	sec	sec	PROPN
cblr-3040	1335	12	protects	protect	VERB
cblr-3040	1335	13	investors	investor	NOUN
cblr-3040	1335	14	and	and	CCONJ
cblr-3040	1335	15	maintains	maintain	VERB
cblr-3040	1335	16	market	market	NOUN
cblr-3040	1335	17	integrity	integrity	NOUN
cblr-3040	1335	18	,	,	PUNCT
cblr-3040	1335	19	at	at	ADP
cblr-3040	1335	20	http://www.sec.gov/about/whatwedo	http://www.sec.gov/about/whatwedo	PROPN
cblr-3040	1335	21	.	.	PROPN
cblr-3040	1335	22	shtml	shtml	PROPN
cblr-3040	1335	23	(	(	PUNCT
cblr-3040	1335	24	last	last	ADJ
cblr-3040	1335	25	modified	modify	VERB
cblr-3040	1335	26	jan	jan	PROPN
cblr-3040	1335	27	.	.	PROPN
cblr-3040	1335	28	14	14	NUM
cblr-3040	1335	29	,	,	PUNCT
cblr-3040	1335	30	2003	2003	NUM
cblr-3040	1335	31	)	)	PUNCT
cblr-3040	1335	32	.	.	PUNCT
cblr-3040	1336	1	245	245	NUM
cblr-3040	1336	2	i	i	PRON
cblr-3040	1336	3	d.	d.	VERB
cblr-3040	1336	4	to	to	PART
cblr-3040	1336	5	provide	provide	VERB
cblr-3040	1336	6	adequate	adequate	ADJ
cblr-3040	1336	7	and	and	CCONJ
cblr-3040	1336	8	accurate	accurate	ADJ
cblr-3040	1336	9	disclosure	disclosure	NOUN
cblr-3040	1336	10	upon	upon	SCONJ
cblr-3040	1336	11	which	which	PRON
cblr-3040	1336	12	investors	investor	NOUN
cblr-3040	1336	13	,	,	PUNCT
cblr-3040	1336	14	creditors	creditor	NOUN
cblr-3040	1336	15	and	and	CCONJ
cblr-3040	1336	16	others	other	NOUN
cblr-3040	1336	17	can	can	AUX
cblr-3040	1336	18	make	make	VERB
cblr-3040	1336	19	informed	informed	ADJ
cblr-3040	1336	20	decisions	decision	NOUN
cblr-3040	1336	21	.	.	PUNCT
cblr-3040	1337	1	the	the	DET
cblr-3040	1337	2	sec	sec	PROPN
cblr-3040	1337	3	has	have	VERB
cblr-3040	1337	4	broad	broad	ADJ
cblr-3040	1337	5	statutory	statutory	ADJ
cblr-3040	1337	6	authority	authority	NOUN
cblr-3040	1337	7	in	in	ADP
cblr-3040	1337	8	many	many	ADJ
cblr-3040	1337	9	areas	area	NOUN
cblr-3040	1337	10	,	,	PUNCT
cblr-3040	1337	11	which	which	PRON
cblr-3040	1337	12	includes	include	VERB
cblr-3040	1337	13	the	the	DET
cblr-3040	1337	14	authority	authority	NOUN
cblr-3040	1337	15	to	to	PART
cblr-3040	1337	16	require	require	VERB
cblr-3040	1337	17	extensive	extensive	ADJ
cblr-3040	1337	18	financial	financial	ADJ
cblr-3040	1337	19	disclosures.2	disclosures.2	NOUN
cblr-3040	1337	20	46	46	NUM
cblr-3040	1337	21	the	the	DET
cblr-3040	1337	22	sec	sec	PROPN
cblr-3040	1337	23	has	have	AUX
cblr-3040	1337	24	exercised	exercise	VERB
cblr-3040	1337	25	that	that	DET
cblr-3040	1337	26	authority	authority	NOUN
cblr-3040	1337	27	in	in	ADP
cblr-3040	1337	28	a	a	DET
cblr-3040	1337	29	number	number	NOUN
cblr-3040	1337	30	of	of	ADP
cblr-3040	1337	31	ways	way	NOUN
cblr-3040	1337	32	,	,	PUNCT
cblr-3040	1337	33	including	include	VERB
cblr-3040	1337	34	promulgating	promulgate	VERB
cblr-3040	1337	35	extensive	extensive	ADJ
cblr-3040	1337	36	regulations	regulation	NOUN
cblr-3040	1337	37	applicable	applicable	ADJ
cblr-3040	1337	38	to	to	ADP
cblr-3040	1337	39	most	most	ADJ
cblr-3040	1337	40	public	public	ADJ
cblr-3040	1337	41	companies	company	NOUN
cblr-3040	1337	42	directly	directly	ADV
cblr-3040	1337	43	governing	govern	VERB
cblr-3040	1337	44	financial	financial	ADJ
cblr-3040	1337	45	reports	report	NOUN
cblr-3040	1337	46	in	in	ADP
cblr-3040	1337	47	documents	document	NOUN
cblr-3040	1337	48	companies	company	NOUN
cblr-3040	1337	49	file	file	VERB
cblr-3040	1337	50	with	with	ADP
cblr-3040	1337	51	it247	it247	NOUN
cblr-3040	1337	52	and	and	CCONJ
cblr-3040	1337	53	requiring	require	VERB
cblr-3040	1337	54	management	management	NOUN
cblr-3040	1337	55	to	to	PART
cblr-3040	1337	56	make	make	VERB
cblr-3040	1337	57	various	various	ADJ
cblr-3040	1337	58	disclosures	disclosure	NOUN
cblr-3040	1337	59	of	of	ADP
cblr-3040	1337	60	financial	financial	ADJ
cblr-3040	1337	61	information.24	information.24	NOUN
cblr-3040	1337	62	the	the	DET
cblr-3040	1337	63	sec	sec	PROPN
cblr-3040	1337	64	also	also	ADV
cblr-3040	1337	65	maintains	maintain	VERB
cblr-3040	1337	66	a	a	DET
cblr-3040	1337	67	staff	staff	NOUN
cblr-3040	1337	68	devoted	devote	VERB
cblr-3040	1337	69	to	to	ADP
cblr-3040	1337	70	accounting	accounting	NOUN
cblr-3040	1337	71	issues	issue	NOUN
cblr-3040	1337	72	,	,	PUNCT
cblr-3040	1337	73	which	which	PRON
cblr-3040	1337	74	regularly	regularly	ADV
cblr-3040	1337	75	issues	issue	VERB
cblr-3040	1337	76	bulletins	bulletin	NOUN
cblr-3040	1337	77	and	and	CCONJ
cblr-3040	1337	78	interpretations	interpretation	NOUN
cblr-3040	1337	79	regarding	regard	VERB
cblr-3040	1337	80	financial	financial	ADJ
cblr-3040	1337	81	accounting	accounting	NOUN
cblr-3040	1337	82	disclosures	disclosure	NOUN
cblr-3040	1337	83	and	and	CCONJ
cblr-3040	1337	84	works	work	VERB
cblr-3040	1337	85	with	with	ADP
cblr-3040	1337	86	the	the	DET
cblr-3040	1337	87	fasb	fasb	NOUN
cblr-3040	1337	88	and	and	CCONJ
cblr-3040	1337	89	other	other	ADJ
cblr-3040	1337	90	accounting	accounting	NOUN
cblr-3040	1337	91	institutions	institution	NOUN
cblr-3040	1337	92	.249	.249	NUM
cblr-3040	1337	93	in	in	ADP
cblr-3040	1337	94	the	the	DET
cblr-3040	1337	95	substantial	substantial	ADJ
cblr-3040	1337	96	efforts	effort	NOUN
cblr-3040	1337	97	made	make	VERB
cblr-3040	1337	98	by	by	ADP
cblr-3040	1337	99	the	the	DET
cblr-3040	1337	100	sec	sec	PROPN
cblr-3040	1337	101	to	to	PART
cblr-3040	1337	102	improve	improve	VERB
cblr-3040	1337	103	the	the	DET
cblr-3040	1337	104	quality	quality	NOUN
cblr-3040	1337	105	and	and	CCONJ
cblr-3040	1337	106	usefulness	usefulness	NOUN
cblr-3040	1337	107	of	of	ADP
cblr-3040	1337	108	financial	financial	ADJ
cblr-3040	1337	109	disclosures	disclosure	NOUN
cblr-3040	1337	110	over	over	ADP
cblr-3040	1337	111	the	the	DET
cblr-3040	1337	112	years	year	NOUN
cblr-3040	1337	113	,	,	PUNCT
cblr-3040	1337	114	it	it	PRON
cblr-3040	1337	115	has	have	AUX
cblr-3040	1337	116	expressed	express	VERB
cblr-3040	1337	117	concerns	concern	NOUN
cblr-3040	1337	118	regarding	regard	VERB
cblr-3040	1337	119	the	the	DET
cblr-3040	1337	120	transparency	transparency	NOUN
cblr-3040	1337	121	of	of	ADP
cblr-3040	1337	122	financial	financial	ADJ
cblr-3040	1337	123	accounting	accounting	NOUN
cblr-3040	1337	124	for	for	ADP
cblr-3040	1337	125	complex	complex	ADJ
cblr-3040	1337	126	transactions	transaction	NOUN
cblr-3040	1337	127	,	,	PUNCT
cblr-3040	1337	128	such	such	ADJ
cblr-3040	1337	129	as	as	ADP
cblr-3040	1337	130	offbalance	offbalance	NOUN
cblr-3040	1337	131	sheet	sheet	NOUN
cblr-3040	1337	132	financing	financing	NOUN
cblr-3040	1337	133	arrangements,25	arrangements,25	NOUN
cblr-3040	1337	134	but	but	CCONJ
cblr-3040	1337	135	has	have	AUX
cblr-3040	1337	136	not	not	PART
cblr-3040	1337	137	yet	yet	ADV
cblr-3040	1337	138	placed	place	VERB
cblr-3040	1337	139	sufficient	sufficient	ADJ
cblr-3040	1337	140	emphasis	emphasis	NOUN
cblr-3040	1337	141	on	on	ADP
cblr-3040	1337	142	book	book	NOUN
cblr-3040	1337	143	-	-	PUNCT
cblr-3040	1337	144	tax	tax	NOUN
cblr-3040	1337	145	comparisons	comparison	NOUN
cblr-3040	1337	146	as	as	ADP
cblr-3040	1337	147	a	a	DET
cblr-3040	1337	148	tool	tool	NOUN
cblr-3040	1337	149	for	for	ADP
cblr-3040	1337	150	testing	test	VERB
cblr-3040	1337	151	the	the	DET
cblr-3040	1337	152	propriety	propriety	NOUN
cblr-3040	1337	153	of	of	ADP
cblr-3040	1337	154	the	the	DET
cblr-3040	1337	155	financial	financial	ADJ
cblr-3040	1337	156	statement	statement	NOUN
cblr-3040	1337	157	treatment	treatment	NOUN
cblr-3040	1337	158	of	of	ADP
cblr-3040	1337	159	such	such	ADJ
cblr-3040	1337	160	transactions	transaction	NOUN
cblr-3040	1337	161	.	.	PUNCT
cblr-3040	1338	1	for	for	ADP
cblr-3040	1338	2	example	example	NOUN
cblr-3040	1338	3	,	,	PUNCT
cblr-3040	1338	4	its	its	PRON
cblr-3040	1338	5	principal	principal	ADJ
cblr-3040	1338	6	disclosure	disclosure	NOUN
cblr-3040	1338	7	regulation	regulation	NOUN
cblr-3040	1338	8	regarding	regard	VERB
cblr-3040	1338	9	financial	financial	ADJ
cblr-3040	1338	10	statements	statement	NOUN
cblr-3040	1338	11	to	to	PART
cblr-3040	1338	12	be	be	AUX
cblr-3040	1338	13	included	include	VERB
cblr-3040	1338	14	in	in	ADP
cblr-3040	1338	15	registration	registration	NOUN
cblr-3040	1338	16	statements	statement	NOUN
cblr-3040	1338	17	and	and	CCONJ
cblr-3040	1338	18	periodic	periodic	ADJ
cblr-3040	1338	19	filings	filing	NOUN
cblr-3040	1338	20	by	by	ADP
cblr-3040	1338	21	public	public	ADJ
cblr-3040	1338	22	companies	company	NOUN
cblr-3040	1338	23	(	(	PUNCT
cblr-3040	1338	24	regulation	regulation	NOUN
cblr-3040	1338	25	s	s	NOUN
cblr-3040	1338	26	-	-	PUNCT
cblr-3040	1338	27	x	x	NOUN
cblr-3040	1338	28	)	)	PUNCT
cblr-3040	1338	29	lacks	lack	VERB
cblr-3040	1338	30	express	express	ADJ
cblr-3040	1338	31	requirements	requirement	NOUN
cblr-3040	1338	32	for	for	ADP
cblr-3040	1338	33	comprehensive	comprehensive	ADJ
cblr-3040	1338	34	,	,	PUNCT
cblr-3040	1338	35	transaction	transaction	NOUN
cblr-3040	1338	36	-	-	PUNCT
cblr-3040	1338	37	based	base	VERB
cblr-3040	1338	38	disclosure	disclosure	NOUN
cblr-3040	1338	39	of	of	ADP
cblr-3040	1338	40	book	book	NOUN
cblr-3040	1338	41	-	-	PUNCT
cblr-3040	1338	42	tax	tax	NOUN
cblr-3040	1338	43	differences.251	differences.251	PROPN
cblr-3040	1338	44	regulation	regulation	NOUN
cblr-3040	1338	45	s	s	NOUN
cblr-3040	1338	46	-	-	PUNCT
cblr-3040	1338	47	x	x	NOUN
cblr-3040	1338	48	does	do	AUX
cblr-3040	1338	49	,	,	PUNCT
cblr-3040	1338	50	in	in	ADP
cblr-3040	1338	51	addressing	address	VERB
cblr-3040	1338	52	"	"	PUNCT
cblr-3040	1338	53	income	income	NOUN
cblr-3040	1338	54	246	246	NUM
cblr-3040	1338	55	see	see	VERB
cblr-3040	1338	56	notice	notice	NOUN
cblr-3040	1338	57	of	of	ADP
cblr-3040	1338	58	adoption	adoption	NOUN
cblr-3040	1338	59	of	of	ADP
cblr-3040	1338	60	amendment	amendment	NOUN
cblr-3040	1338	61	to	to	ADP
cblr-3040	1338	62	regulation	regulation	NOUN
cblr-3040	1338	63	s	s	NOUN
cblr-3040	1338	64	-	-	PUNCT
cblr-3040	1338	65	x	x	NOUN
cblr-3040	1338	66	to	to	PART
cblr-3040	1338	67	provide	provide	VERB
cblr-3040	1338	68	for	for	ADP
cblr-3040	1338	69	improved	improved	ADJ
cblr-3040	1338	70	disclosure	disclosure	NOUN
cblr-3040	1338	71	of	of	ADP
cblr-3040	1338	72	income	income	NOUN
cblr-3040	1338	73	tax	tax	NOUN
cblr-3040	1338	74	expense	expense	NOUN
cblr-3040	1338	75	,	,	PUNCT
cblr-3040	1338	76	security	security	NOUN
cblr-3040	1338	77	release	release	NOUN
cblr-3040	1338	78	nos	nos	NOUN
cblr-3040	1338	79	.	.	PUNCT
cblr-3040	1339	1	as149	as149	PROPN
cblr-3040	1339	2	et	et	PROPN
cblr-3040	1339	3	al	al	PROPN
cblr-3040	1339	4	.	.	PROPN
cblr-3040	1339	5	,	,	PUNCT
cblr-3040	1339	6	3	3	NUM
cblr-3040	1339	7	sec	sec	PROPN
cblr-3040	1339	8	docket	docket	NOUN
cblr-3040	1339	9	155	155	NUM
cblr-3040	1339	10	n.1	n.1	NUM
cblr-3040	1339	11	,	,	PUNCT
cblr-3040	1339	12	1973	1973	NUM
cblr-3040	1339	13	wl	wl	SYM
cblr-3040	1339	14	149379	149379	NUM
cblr-3040	1339	15	(	(	PUNCT
cblr-3040	1339	16	nov	nov	PROPN
cblr-3040	1339	17	.	.	PROPN
cblr-3040	1339	18	28	28	NUM
cblr-3040	1339	19	,	,	PUNCT
cblr-3040	1339	20	1973	1973	NUM
cblr-3040	1339	21	)	)	PUNCT
cblr-3040	1340	1	[	[	X
cblr-3040	1340	2	hereinafter	hereinafter	NOUN
cblr-3040	1340	3	sec	sec	PROPN
cblr-3040	1340	4	release	release	NOUN
cblr-3040	1340	5	as-1491	as-1491	NOUN
cblr-3040	1340	6	(	(	PUNCT
cblr-3040	1340	7	discussing	discuss	VERB
cblr-3040	1340	8	the	the	DET
cblr-3040	1340	9	changes	change	NOUN
cblr-3040	1340	10	to	to	PART
cblr-3040	1340	11	rule	rule	VERB
cblr-3040	1340	12	3	3	NUM
cblr-3040	1340	13	-	-	SYM
cblr-3040	1340	14	16(o	16(o	NUM
cblr-3040	1340	15	)	)	PUNCT
cblr-3040	1340	16	of	of	ADP
cblr-3040	1340	17	regulation	regulation	NOUN
cblr-3040	1340	18	s	s	NOUN
cblr-3040	1340	19	-	-	PUNCT
cblr-3040	1340	20	x	x	NOUN
cblr-3040	1340	21	adopted	adopt	VERB
cblr-3040	1340	22	by	by	ADP
cblr-3040	1340	23	the	the	DET
cblr-3040	1340	24	sec	sec	PROPN
cblr-3040	1340	25	in	in	ADP
cblr-3040	1340	26	1973	1973	NUM
cblr-3040	1340	27	to	to	PART
cblr-3040	1340	28	improve	improve	VERB
cblr-3040	1340	29	disclosure	disclosure	NOUN
cblr-3040	1340	30	of	of	ADP
cblr-3040	1340	31	income	income	NOUN
cblr-3040	1340	32	tax	tax	NOUN
cblr-3040	1340	33	expense	expense	NOUN
cblr-3040	1340	34	in	in	ADP
cblr-3040	1340	35	financial	financial	ADJ
cblr-3040	1340	36	statements	statement	NOUN
cblr-3040	1340	37	)	)	PUNCT
cblr-3040	1340	38	.	.	PUNCT
cblr-3040	1341	1	247	247	NUM
cblr-3040	1341	2	17	17	NUM
cblr-3040	1341	3	c.f.r	c.f.r	NOUN
cblr-3040	1341	4	.	.	PUNCT
cblr-3040	1342	1	§	§	PROPN
cblr-3040	1342	2	210	210	NUM
cblr-3040	1342	3	.	.	PUNCT
cblr-3040	1343	1	1	1	NUM
cblr-3040	1343	2	-	-	SYM
cblr-3040	1343	3	01	01	NUM
cblr-3040	1343	4	et	et	NOUN
cblr-3040	1343	5	seq	seq	PROPN
cblr-3040	1343	6	.	.	PUNCT
cblr-3040	1344	1	(	(	PUNCT
cblr-3040	1344	2	2002	2002	NUM
cblr-3040	1344	3	)	)	PUNCT
cblr-3040	1344	4	.	.	PUNCT
cblr-3040	1345	1	248	248	NUM
cblr-3040	1345	2	see	see	VERB
cblr-3040	1345	3	17	17	NUM
cblr-3040	1345	4	c.f.r	c.f.r	NOUN
cblr-3040	1345	5	.	.	PUNCT
cblr-3040	1346	1	§	§	PROPN
cblr-3040	1346	2	§	§	PROPN
cblr-3040	1346	3	229.301	229.301	NUM
cblr-3040	1346	4	-	-	SYM
cblr-3040	1346	5	306	306	NUM
cblr-3040	1346	6	(	(	PUNCT
cblr-3040	1346	7	2002	2002	NUM
cblr-3040	1346	8	)	)	PUNCT
cblr-3040	1346	9	.	.	PUNCT
cblr-3040	1347	1	249	249	NUM
cblr-3040	1347	2	see	see	VERB
cblr-3040	1347	3	sec	sec	PROPN
cblr-3040	1347	4	,	,	PUNCT
cblr-3040	1347	5	the	the	DET
cblr-3040	1347	6	investor	investor	NOUN
cblr-3040	1347	7	's	's	PART
cblr-3040	1347	8	advocate	advocate	NOUN
cblr-3040	1347	9	:	:	PUNCT
cblr-3040	1347	10	how	how	SCONJ
cblr-3040	1347	11	the	the	DET
cblr-3040	1347	12	sec	sec	PROPN
cblr-3040	1347	13	protects	protect	VERB
cblr-3040	1347	14	investors	investor	NOUN
cblr-3040	1347	15	and	and	CCONJ
cblr-3040	1347	16	maintains	maintain	VERB
cblr-3040	1347	17	market	market	NOUN
cblr-3040	1347	18	integrity	integrity	NOUN
cblr-3040	1347	19	,	,	PUNCT
cblr-3040	1347	20	supra	supra	PROPN
cblr-3040	1347	21	note	note	NOUN
cblr-3040	1347	22	244	244	NUM
cblr-3040	1347	23	.	.	PUNCT
cblr-3040	1348	1	20	20	NUM
cblr-3040	1348	2	see	see	VERB
cblr-3040	1348	3	herdman	herdman	PROPN
cblr-3040	1348	4	et	et	PROPN
cblr-3040	1348	5	al	al	PROPN
cblr-3040	1348	6	.	.	PROPN
cblr-3040	1348	7	,	,	PUNCT
cblr-3040	1348	8	supra	supra	PROPN
cblr-3040	1348	9	note	note	PROPN
cblr-3040	1348	10	8	8	NUM
cblr-3040	1348	11	.	.	X
cblr-3040	1349	1	51	51	NUM
cblr-3040	1349	2	17	17	NUM
cblr-3040	1349	3	c.f.r	c.f.r	NOUN
cblr-3040	1349	4	.	.	PUNCT
cblr-3040	1350	1	§	§	PROPN
cblr-3040	1350	2	210.1	210.1	NUM
cblr-3040	1350	3	-	-	SYM
cblr-3040	1350	4	01	01	NUM
cblr-3040	1350	5	et	et	PROPN
cblr-3040	1350	6	seq	seq	PROPN
cblr-3040	1350	7	.	.	PUNCT
cblr-3040	1351	1	(	(	PUNCT
cblr-3040	1351	2	2002	2002	NUM
cblr-3040	1351	3	)	)	PUNCT
cblr-3040	1351	4	.	.	PUNCT
cblr-3040	1352	1	[	[	X
cblr-3040	1352	2	vol	vol	NOUN
cblr-3040	1352	3	.	.	PUNCT
cblr-3040	1352	4	2003columbia	2003columbia	NUM
cblr-3040	1352	5	business	business	NOUN
cblr-3040	1352	6	la	la	PROPN
cblr-3040	1352	7	w	w	PROPN
cblr-3040	1352	8	review	review	NOUN
cblr-3040	1352	9	no	no	INTJ
cblr-3040	1352	10	.	.	PUNCT
cblr-3040	1353	1	1:35	1:35	NUM
cblr-3040	1353	2	]	]	PUNCT
cblr-3040	1353	3	stopping	stop	VERB
cblr-3040	1353	4	enron	enron	PROPN
cblr-3040	1353	5	end	end	NOUN
cblr-3040	1353	6	-	-	PUNCT
cblr-3040	1353	7	runs	run	NOUN
cblr-3040	1353	8	and	and	CCONJ
cblr-3040	1353	9	other	other	ADJ
cblr-3040	1353	10	trick	trick	NOUN
cblr-3040	1353	11	plays	play	VERB
cblr-3040	1353	12	139	139	NUM
cblr-3040	1353	13	tax	tax	NOUN
cblr-3040	1353	14	expense	expense	NOUN
cblr-3040	1353	15	,	,	PUNCT
cblr-3040	1353	16	"	"	PUNCT
cblr-3040	1353	17	require	require	VERB
cblr-3040	1353	18	reconciliation	reconciliation	NOUN
cblr-3040	1353	19	(	(	PUNCT
cblr-3040	1353	20	"	"	PUNCT
cblr-3040	1353	21	in	in	ADP
cblr-3040	1353	22	the	the	DET
cblr-3040	1353	23	income	income	NOUN
cblr-3040	1353	24	statement	statement	NOUN
cblr-3040	1353	25	or	or	CCONJ
cblr-3040	1353	26	a	a	DET
cblr-3040	1353	27	note	note	NOUN
cblr-3040	1353	28	thereto	thereto	VERB
cblr-3040	1353	29	"	"	PUNCT
cblr-3040	1353	30	)	)	PUNCT
cblr-3040	1353	31	of	of	ADP
cblr-3040	1353	32	over	over	ADP
cblr-3040	1353	33	5	5	NUM
cblr-3040	1353	34	percent	percent	NOUN
cblr-3040	1353	35	timing	timing	NOUN
cblr-3040	1353	36	differences	difference	NOUN
cblr-3040	1353	37	and	and	CCONJ
cblr-3040	1353	38	deviations	deviation	NOUN
cblr-3040	1353	39	between	between	ADP
cblr-3040	1353	40	total	total	ADJ
cblr-3040	1353	41	income	income	NOUN
cblr-3040	1353	42	tax	tax	NOUN
cblr-3040	1353	43	reported	report	VERB
cblr-3040	1353	44	and	and	CCONJ
cblr-3040	1353	45	the	the	DET
cblr-3040	1353	46	amount	amount	NOUN
cblr-3040	1353	47	that	that	PRON
cblr-3040	1353	48	would	would	AUX
cblr-3040	1353	49	be	be	AUX
cblr-3040	1353	50	derived	derive	VERB
cblr-3040	1353	51	by	by	ADP
cblr-3040	1353	52	multiplying	multiply	VERB
cblr-3040	1353	53	the	the	DET
cblr-3040	1353	54	total	total	ADJ
cblr-3040	1353	55	income	income	NOUN
cblr-3040	1353	56	before	before	ADP
cblr-3040	1353	57	tax	tax	NOUN
cblr-3040	1353	58	by	by	ADP
cblr-3040	1353	59	the	the	DET
cblr-3040	1353	60	applicable	applicable	ADJ
cblr-3040	1353	61	federal	federal	ADJ
cblr-3040	1353	62	income	income	NOUN
cblr-3040	1353	63	tax	tax	NOUN
cblr-3040	1353	64	rate.2	rate.2	PROPN
cblr-3040	1353	65	52	52	NUM
cblr-3040	1353	66	however	however	ADV
cblr-3040	1353	67	,	,	PUNCT
cblr-3040	1353	68	those	those	DET
cblr-3040	1353	69	provisions	provision	NOUN
cblr-3040	1353	70	of	of	ADP
cblr-3040	1353	71	regulation	regulation	NOUN
cblr-3040	1353	72	s	s	NOUN
cblr-3040	1353	73	-	-	PUNCT
cblr-3040	1353	74	x	x	NOUN
cblr-3040	1353	75	are	be	AUX
cblr-3040	1353	76	rather	rather	ADV
cblr-3040	1353	77	general	general	ADJ
cblr-3040	1353	78	and	and	CCONJ
cblr-3040	1353	79	,	,	PUNCT
cblr-3040	1353	80	as	as	SCONJ
cblr-3040	1353	81	various	various	ADJ
cblr-3040	1353	82	items	item	NOUN
cblr-3040	1353	83	may	may	AUX
cblr-3040	1353	84	"	"	PUNCT
cblr-3040	1353	85	net	net	VERB
cblr-3040	1353	86	out	out	ADV
cblr-3040	1353	87	,	,	PUNCT
cblr-3040	1353	88	"	"	PUNCT
cblr-3040	1353	89	could	could	AUX
cblr-3040	1353	90	result	result	VERB
cblr-3040	1353	91	in	in	ADP
cblr-3040	1353	92	failure	failure	NOUN
cblr-3040	1353	93	to	to	PART
cblr-3040	1353	94	disclose	disclose	VERB
cblr-3040	1353	95	particular	particular	ADJ
cblr-3040	1353	96	items	item	NOUN
cblr-3040	1353	97	with	with	ADP
cblr-3040	1353	98	dramatic	dramatic	ADJ
cblr-3040	1353	99	book	book	NOUN
cblr-3040	1353	100	-	-	PUNCT
cblr-3040	1353	101	tax	tax	NOUN
cblr-3040	1353	102	divergence	divergence	NOUN
cblr-3040	1353	103	.	.	PUNCT
cblr-3040	1354	1	3	3	NUM
cblr-3040	1354	2	explaining	explain	VERB
cblr-3040	1354	3	the	the	DET
cblr-3040	1354	4	reasons	reason	NOUN
cblr-3040	1354	5	for	for	ADP
cblr-3040	1354	6	these	these	DET
cblr-3040	1354	7	limited	limited	ADJ
cblr-3040	1354	8	book	book	NOUN
cblr-3040	1354	9	-	-	PUNCT
cblr-3040	1354	10	tax	tax	NOUN
cblr-3040	1354	11	reconciliation	reconciliation	NOUN
cblr-3040	1354	12	rules	rule	NOUN
cblr-3040	1354	13	when	when	SCONJ
cblr-3040	1354	14	they	they	PRON
cblr-3040	1354	15	were	be	AUX
cblr-3040	1354	16	originally	originally	ADV
cblr-3040	1354	17	issued	issue	VERB
cblr-3040	1354	18	in	in	ADP
cblr-3040	1354	19	1973	1973	NUM
cblr-3040	1354	20	,	,	PUNCT
cblr-3040	1354	21	the	the	DET
cblr-3040	1354	22	sec	sec	PROPN
cblr-3040	1354	23	stated	state	VERB
cblr-3040	1354	24	:	:	PUNCT
cblr-3040	1354	25	the	the	DET
cblr-3040	1354	26	objectives	objective	NOUN
cblr-3040	1354	27	of	of	ADP
cblr-3040	1354	28	these	these	DET
cblr-3040	1354	29	disclosure	disclosure	NOUN
cblr-3040	1354	30	requirements	requirement	NOUN
cblr-3040	1354	31	are	be	AUX
cblr-3040	1354	32	to	to	PART
cblr-3040	1354	33	enable	enable	VERB
cblr-3040	1354	34	users	user	NOUN
cblr-3040	1354	35	of	of	ADP
cblr-3040	1354	36	financial	financial	ADJ
cblr-3040	1354	37	statements	statement	NOUN
cblr-3040	1354	38	to	to	PART
cblr-3040	1354	39	understand	understand	VERB
cblr-3040	1354	40	better	well	ADJ
cblr-3040	1354	41	the	the	DET
cblr-3040	1354	42	basis	basis	NOUN
cblr-3040	1354	43	for	for	ADP
cblr-3040	1354	44	the	the	DET
cblr-3040	1354	45	registrant	registrant	NOUN
cblr-3040	1354	46	's	's	PART
cblr-3040	1354	47	tax	tax	NOUN
cblr-3040	1354	48	accounting	accounting	NOUN
cblr-3040	1354	49	and	and	CCONJ
cblr-3040	1354	50	the	the	DET
cblr-3040	1354	51	degree	degree	NOUN
cblr-3040	1354	52	to	to	PART
cblr-3040	1354	53	which	which	PRON
cblr-3040	1354	54	and	and	CCONJ
cblr-3040	1354	55	the	the	DET
cblr-3040	1354	56	reasons	reason	NOUN
cblr-3040	1354	57	why	why	SCONJ
cblr-3040	1354	58	it	it	PRON
cblr-3040	1354	59	is	be	AUX
cblr-3040	1354	60	able	able	ADJ
cblr-3040	1354	61	to	to	PART
cblr-3040	1354	62	operate	operate	VERB
cblr-3040	1354	63	at	at	ADP
cblr-3040	1354	64	a	a	DET
cblr-3040	1354	65	different	different	ADJ
cblr-3040	1354	66	level	level	NOUN
cblr-3040	1354	67	of	of	ADP
cblr-3040	1354	68	tax	tax	NOUN
cblr-3040	1354	69	expense	expense	NOUN
cblr-3040	1354	70	than	than	ADP
cblr-3040	1354	71	that	that	PRON
cblr-3040	1354	72	which	which	PRON
cblr-3040	1354	73	would	would	AUX
cblr-3040	1354	74	be	be	AUX
cblr-3040	1354	75	incurred	incur	VERB
cblr-3040	1354	76	at	at	ADP
cblr-3040	1354	77	the	the	DET
cblr-3040	1354	78	statutory	statutory	ADJ
cblr-3040	1354	79	tax	tax	NOUN
cblr-3040	1354	80	rate	rate	NOUN
cblr-3040	1354	81	.	.	PUNCT
cblr-3040	1355	1	by	by	ADP
cblr-3040	1355	2	developing	develop	VERB
cblr-3040	1355	3	such	such	DET
cblr-3040	1355	4	an	an	DET
cblr-3040	1355	5	understanding	understanding	NOUN
cblr-3040	1355	6	,	,	PUNCT
cblr-3040	1355	7	users	user	NOUN
cblr-3040	1355	8	will	will	AUX
cblr-3040	1355	9	be	be	AUX
cblr-3040	1355	10	able	able	ADJ
cblr-3040	1355	11	to	to	PART
cblr-3040	1355	12	distinguish	distinguish	VERB
cblr-3040	1355	13	more	more	ADV
cblr-3040	1355	14	easily	easily	ADV
cblr-3040	1355	15	between	between	ADP
cblr-3040	1355	16	one	one	NUM
cblr-3040	1355	17	time	time	NOUN
cblr-3040	1355	18	and	and	CCONJ
cblr-3040	1355	19	continuous	continuous	ADJ
cblr-3040	1355	20	tax	tax	NOUN
cblr-3040	1355	21	advantages	advantage	NOUN
cblr-3040	1355	22	enjoyed	enjoy	VERB
cblr-3040	1355	23	by	by	ADP
cblr-3040	1355	24	a	a	DET
cblr-3040	1355	25	company	company	NOUN
cblr-3040	1355	26	and	and	CCONJ
cblr-3040	1355	27	to	to	PART
cblr-3040	1355	28	appraise	appraise	VERB
cblr-3040	1355	29	the	the	DET
cblr-3040	1355	30	significance	significance	NOUN
cblr-3040	1355	31	of	of	ADP
cblr-3040	1355	32	changing	change	VERB
cblr-3040	1355	33	effective	effective	ADJ
cblr-3040	1355	34	tax	tax	NOUN
cblr-3040	1355	35	rates	rate	NOUN
cblr-3040	1355	36	.	.	PUNCT
cblr-3040	1356	1	in	in	ADP
cblr-3040	1356	2	addition	addition	NOUN
cblr-3040	1356	3	,	,	PUNCT
cblr-3040	1356	4	users	user	NOUN
cblr-3040	1356	5	will	will	AUX
cblr-3040	1356	6	be	be	AUX
cblr-3040	1356	7	able	able	ADJ
cblr-3040	1356	8	to	to	PART
cblr-3040	1356	9	gain	gain	VERB
cblr-3040	1356	10	additional	additional	ADJ
cblr-3040	1356	11	insights	insight	NOUN
cblr-3040	1356	12	into	into	ADP
cblr-3040	1356	13	the	the	DET
cblr-3040	1356	14	current	current	ADJ
cblr-3040	1356	15	and	and	CCONJ
cblr-3040	1356	16	prospective	prospective	ADJ
cblr-3040	1356	17	cash	cash	NOUN
cblr-3040	1356	18	drain	drain	NOUN
cblr-3040	1356	19	associated	associate	VERB
cblr-3040	1356	20	with	with	ADP
cblr-3040	1356	21	the	the	DET
cblr-3040	1356	22	payment	payment	NOUN
cblr-3040	1356	23	of	of	ADP
cblr-3040	1356	24	income	income	NOUN
cblr-3040	1356	25	taxes.254	taxes.254	PROPN
cblr-3040	1356	26	252	252	NUM
cblr-3040	1356	27	see	see	VERB
cblr-3040	1356	28	17	17	NUM
cblr-3040	1356	29	c.f.r	c.f.r	NOUN
cblr-3040	1356	30	.	.	PUNCT
cblr-3040	1357	1	§	§	PROPN
cblr-3040	1357	2	210.4	210.4	NUM
cblr-3040	1357	3	-	-	PUNCT
cblr-3040	1357	4	08(h	08(h	NUM
cblr-3040	1357	5	)	)	PUNCT
cblr-3040	1357	6	(	(	PUNCT
cblr-3040	1357	7	2002	2002	NUM
cblr-3040	1357	8	)	)	PUNCT
cblr-3040	1357	9	.	.	PUNCT
cblr-3040	1357	10	...	...	PUNCT
cblr-3040	1358	1	notably	notably	ADV
cblr-3040	1358	2	,	,	PUNCT
cblr-3040	1358	3	in	in	ADP
cblr-3040	1358	4	securities	security	NOUN
cblr-3040	1358	5	act	act	PROPN
cblr-3040	1358	6	accounting	accounting	NOUN
cblr-3040	1358	7	series	series	PROPN
cblr-3040	1358	8	release	release	VERB
cblr-3040	1358	9	no	no	NOUN
cblr-3040	1358	10	.	.	NOUN
cblr-3040	1358	11	149	149	NUM
cblr-3040	1358	12	,	,	PUNCT
cblr-3040	1358	13	which	which	PRON
cblr-3040	1358	14	accompanied	accompany	VERB
cblr-3040	1358	15	the	the	DET
cblr-3040	1358	16	1973	1973	NUM
cblr-3040	1358	17	promulgation	promulgation	NOUN
cblr-3040	1358	18	of	of	ADP
cblr-3040	1358	19	the	the	DET
cblr-3040	1358	20	similar	similar	ADJ
cblr-3040	1358	21	predecessor	predecessor	NOUN
cblr-3040	1358	22	"	"	PUNCT
cblr-3040	1358	23	income	income	NOUN
cblr-3040	1358	24	tax	tax	NOUN
cblr-3040	1358	25	expense	expense	NOUN
cblr-3040	1358	26	"	"	PUNCT
cblr-3040	1358	27	provisions	provision	NOUN
cblr-3040	1358	28	,	,	PUNCT
cblr-3040	1358	29	the	the	DET
cblr-3040	1358	30	sec	sec	PROPN
cblr-3040	1358	31	flatly	flatly	ADV
cblr-3040	1358	32	rejected	reject	VERB
cblr-3040	1358	33	the	the	DET
cblr-3040	1358	34	assertion	assertion	NOUN
cblr-3040	1358	35	by	by	ADP
cblr-3040	1358	36	several	several	ADJ
cblr-3040	1358	37	commentators	commentator	NOUN
cblr-3040	1358	38	that	that	PRON
cblr-3040	1358	39	it	it	PRON
cblr-3040	1358	40	violated	violate	VERB
cblr-3040	1358	41	rules	rule	NOUN
cblr-3040	1358	42	prohibiting	prohibit	VERB
cblr-3040	1358	43	the	the	DET
cblr-3040	1358	44	disclosure	disclosure	NOUN
cblr-3040	1358	45	of	of	ADP
cblr-3040	1358	46	confidential	confidential	ADJ
cblr-3040	1358	47	information	information	NOUN
cblr-3040	1358	48	from	from	ADP
cblr-3040	1358	49	corporate	corporate	ADJ
cblr-3040	1358	50	income	income	NOUN
cblr-3040	1358	51	tax	tax	NOUN
cblr-3040	1358	52	returns	return	NOUN
cblr-3040	1358	53	,	,	PUNCT
cblr-3040	1358	54	citing	cite	VERB
cblr-3040	1358	55	the	the	DET
cblr-3040	1358	56	broad	broad	ADJ
cblr-3040	1358	57	statutory	statutory	ADJ
cblr-3040	1358	58	grant	grant	NOUN
cblr-3040	1358	59	to	to	PART
cblr-3040	1358	60	require	require	VERB
cblr-3040	1358	61	disclosure	disclosure	NOUN
cblr-3040	1358	62	in	in	ADP
cblr-3040	1358	63	registration	registration	NOUN
cblr-3040	1358	64	statements	statement	NOUN
cblr-3040	1358	65	of	of	ADP
cblr-3040	1358	66	such	such	ADJ
cblr-3040	1358	67	information	information	NOUN
cblr-3040	1358	68	"	"	PUNCT
cblr-3040	1358	69	as	as	SCONJ
cblr-3040	1358	70	the	the	DET
cblr-3040	1358	71	commission	commission	NOUN
cblr-3040	1358	72	may	may	AUX
cblr-3040	1358	73	by	by	ADP
cblr-3040	1358	74	rules	rule	NOUN
cblr-3040	1358	75	or	or	CCONJ
cblr-3040	1358	76	regulations	regulation	NOUN
cblr-3040	1358	77	require	require	VERB
cblr-3040	1358	78	as	as	ADP
cblr-3040	1358	79	being	be	AUX
cblr-3040	1358	80	necessary	necessary	ADJ
cblr-3040	1358	81	or	or	CCONJ
cblr-3040	1358	82	appropriate	appropriate	ADJ
cblr-3040	1358	83	in	in	ADP
cblr-3040	1358	84	the	the	DET
cblr-3040	1358	85	public	public	ADJ
cblr-3040	1358	86	interest	interest	NOUN
cblr-3040	1358	87	or	or	CCONJ
cblr-3040	1358	88	for	for	ADP
cblr-3040	1358	89	the	the	DET
cblr-3040	1358	90	protection	protection	NOUN
cblr-3040	1358	91	of	of	ADP
cblr-3040	1358	92	investors	investor	NOUN
cblr-3040	1358	93	,	,	PUNCT
cblr-3040	1358	94	"	"	PUNCT
cblr-3040	1358	95	as	as	ADV
cblr-3040	1358	96	well	well	ADV
cblr-3040	1358	97	as	as	ADP
cblr-3040	1358	98	more	more	ADV
cblr-3040	1358	99	specific	specific	ADJ
cblr-3040	1358	100	statutory	statutory	ADJ
cblr-3040	1358	101	authority	authority	NOUN
cblr-3040	1358	102	to	to	PART
cblr-3040	1358	103	specify	specify	VERB
cblr-3040	1358	104	"	"	PUNCT
cblr-3040	1358	105	the	the	DET
cblr-3040	1358	106	items	item	NOUN
cblr-3040	1358	107	and	and	CCONJ
cblr-3040	1358	108	details	detail	NOUN
cblr-3040	1358	109	to	to	PART
cblr-3040	1358	110	be	be	AUX
cblr-3040	1358	111	shown	show	VERB
cblr-3040	1358	112	in	in	ADP
cblr-3040	1358	113	the	the	DET
cblr-3040	1358	114	balance	balance	NOUN
cblr-3040	1358	115	sheet	sheet	NOUN
cblr-3040	1358	116	and	and	CCONJ
cblr-3040	1358	117	earnings	earning	NOUN
cblr-3040	1358	118	statement	statement	NOUN
cblr-3040	1358	119	.	.	PUNCT
cblr-3040	1358	120	"	"	PUNCT
cblr-3040	1359	1	see	see	VERB
cblr-3040	1359	2	sec	sec	PROPN
cblr-3040	1359	3	release	release	NOUN
cblr-3040	1359	4	as-149	as-149	PROPN
cblr-3040	1359	5	,	,	PUNCT
cblr-3040	1359	6	supra	supra	PROPN
cblr-3040	1359	7	note	note	NOUN
cblr-3040	1359	8	246	246	NUM
cblr-3040	1359	9	,	,	PUNCT
cblr-3040	1359	10	at	at	ADP
cblr-3040	1359	11	2	2	NUM
cblr-3040	1359	12	.	.	NUM
cblr-3040	1359	13	254	254	NUM
cblr-3040	1360	1	i	i	PROPN
cblr-3040	1360	2	d.	d.	PROPN
cblr-3040	1360	3	at	at	ADP
cblr-3040	1360	4	1	1	NUM
cblr-3040	1360	5	.	.	PUNCT
cblr-3040	1361	1	columbia	columbia	PROPN
cblr-3040	1361	2	business	business	PROPN
cblr-3040	1361	3	law	law	PROPN
cblr-3040	1361	4	review	review	VERB
cblr-3040	1361	5	the	the	DET
cblr-3040	1361	6	sec	sec	PROPN
cblr-3040	1361	7	clearly	clearly	ADV
cblr-3040	1361	8	recognized	recognize	VERB
cblr-3040	1361	9	that	that	SCONJ
cblr-3040	1361	10	disclosure	disclosure	NOUN
cblr-3040	1361	11	of	of	ADP
cblr-3040	1361	12	book	book	NOUN
cblr-3040	1361	13	-	-	PUNCT
cblr-3040	1361	14	tax	tax	NOUN
cblr-3040	1361	15	differences	difference	NOUN
cblr-3040	1361	16	would	would	AUX
cblr-3040	1361	17	render	render	VERB
cblr-3040	1361	18	more	more	ADV
cblr-3040	1361	19	transparent	transparent	ADJ
cblr-3040	1361	20	the	the	DET
cblr-3040	1361	21	substance	substance	NOUN
cblr-3040	1361	22	of	of	ADP
cblr-3040	1361	23	a	a	DET
cblr-3040	1361	24	reporting	report	VERB
cblr-3040	1361	25	company	company	NOUN
cblr-3040	1361	26	's	's	PART
cblr-3040	1361	27	financial	financial	ADJ
cblr-3040	1361	28	condition	condition	NOUN
cblr-3040	1361	29	and	and	CCONJ
cblr-3040	1361	30	operations	operation	NOUN
cblr-3040	1361	31	.	.	PUNCT
cblr-3040	1362	1	nonetheless	nonetheless	ADV
cblr-3040	1362	2	,	,	PUNCT
cblr-3040	1362	3	recent	recent	ADJ
cblr-3040	1362	4	experiences	experience	NOUN
cblr-3040	1362	5	with	with	ADP
cblr-3040	1362	6	the	the	DET
cblr-3040	1362	7	types	type	NOUN
cblr-3040	1362	8	of	of	ADP
cblr-3040	1362	9	transactions	transaction	NOUN
cblr-3040	1362	10	explored	explore	VERB
cblr-3040	1362	11	in	in	ADP
cblr-3040	1362	12	part	part	PROPN
cblr-3040	1362	13	ii	ii	PROPN
cblr-3040	1362	14	supra	supra	PROPN
cblr-3040	1362	15	reveal	reveal	VERB
cblr-3040	1362	16	that	that	SCONJ
cblr-3040	1362	17	the	the	DET
cblr-3040	1362	18	level	level	NOUN
cblr-3040	1362	19	of	of	ADP
cblr-3040	1362	20	"	"	PUNCT
cblr-3040	1362	21	footnote	footnote	NOUN
cblr-3040	1362	22	"	"	PUNCT
cblr-3040	1362	23	disclosure	disclosure	NOUN
cblr-3040	1362	24	historically	historically	ADV
cblr-3040	1362	25	required	require	VERB
cblr-3040	1362	26	has	have	AUX
cblr-3040	1362	27	been	be	AUX
cblr-3040	1362	28	inadequate	inadequate	ADJ
cblr-3040	1362	29	to	to	PART
cblr-3040	1362	30	disseminate	disseminate	VERB
cblr-3040	1362	31	material	material	NOUN
cblr-3040	1362	32	information	information	NOUN
cblr-3040	1362	33	about	about	ADP
cblr-3040	1362	34	major	major	ADJ
cblr-3040	1362	35	transactions	transaction	NOUN
cblr-3040	1362	36	that	that	PRON
cblr-3040	1362	37	exploit	exploit	VERB
cblr-3040	1362	38	book	book	NOUN
cblr-3040	1362	39	-	-	PUNCT
cblr-3040	1362	40	tax	tax	NOUN
cblr-3040	1362	41	differences	difference	NOUN
cblr-3040	1362	42	.	.	PUNCT
cblr-3040	1363	1	thus	thus	ADV
cblr-3040	1363	2	,	,	PUNCT
cblr-3040	1363	3	as	as	SCONJ
cblr-3040	1363	4	discussed	discuss	VERB
cblr-3040	1363	5	in	in	ADP
cblr-3040	1363	6	part	part	NOUN
cblr-3040	1363	7	iv	iv	NUM
cblr-3040	1363	8	infra	infra	NOUN
cblr-3040	1363	9	,	,	PUNCT
cblr-3040	1363	10	attention	attention	NOUN
cblr-3040	1363	11	should	should	AUX
cblr-3040	1363	12	be	be	AUX
cblr-3040	1363	13	given	give	VERB
cblr-3040	1363	14	,	,	PUNCT
cblr-3040	1363	15	from	from	ADP
cblr-3040	1363	16	a	a	DET
cblr-3040	1363	17	disclosure	disclosure	NOUN
cblr-3040	1363	18	perspective	perspective	NOUN
cblr-3040	1363	19	,	,	PUNCT
cblr-3040	1363	20	to	to	ADP
cblr-3040	1363	21	more	more	ADV
cblr-3040	1363	22	detailed	detailed	ADJ
cblr-3040	1363	23	and	and	CCONJ
cblr-3040	1363	24	comprehensive	comprehensive	ADJ
cblr-3040	1363	25	requirements	requirement	NOUN
cblr-3040	1363	26	for	for	ADP
cblr-3040	1363	27	publicly	publicly	ADV
cblr-3040	1363	28	available	available	ADJ
cblr-3040	1363	29	reporting	reporting	NOUN
cblr-3040	1363	30	of	of	ADP
cblr-3040	1363	31	book	book	NOUN
cblr-3040	1363	32	-	-	PUNCT
cblr-3040	1363	33	tax	tax	NOUN
cblr-3040	1363	34	differences	difference	NOUN
cblr-3040	1363	35	of	of	ADP
cblr-3040	1363	36	the	the	DET
cblr-3040	1363	37	type	type	NOUN
cblr-3040	1363	38	recently	recently	ADV
cblr-3040	1363	39	proposed.255	proposed.255	VERB
cblr-3040	1363	40	2	2	NUM
cblr-3040	1363	41	.	.	X
cblr-3040	1363	42	involvement	involvement	NOUN
cblr-3040	1363	43	in	in	ADP
cblr-3040	1363	44	setting	set	VERB
cblr-3040	1363	45	accounting	accounting	NOUN
cblr-3040	1363	46	standards	standard	NOUN
cblr-3040	1363	47	in	in	ADP
cblr-3040	1363	48	the	the	DET
cblr-3040	1363	49	article	article	NOUN
cblr-3040	1363	50	published	publish	VERB
cblr-3040	1363	51	in	in	ADP
cblr-3040	1363	52	the	the	DET
cblr-3040	1363	53	journal	journal	NOUN
cblr-3040	1363	54	of	of	ADP
cblr-3040	1363	55	accountancy	accountancy	NOUN
cblr-3040	1363	56	in	in	ADP
cblr-3040	1363	57	1957	1957	NUM
cblr-3040	1363	58	,	,	PUNCT
cblr-3040	1363	59	marquis	marquis	PROPN
cblr-3040	1363	60	eaton	eaton	PROPN
cblr-3040	1363	61	,	,	PUNCT
cblr-3040	1363	62	the	the	DET
cblr-3040	1363	63	then	then	ADV
cblr-3040	1363	64	president	president	NOUN
cblr-3040	1363	65	of	of	ADP
cblr-3040	1363	66	the	the	DET
cblr-3040	1363	67	aicpa	aicpa	NOUN
cblr-3040	1363	68	,	,	PUNCT
cblr-3040	1363	69	wrote	write	VERB
cblr-3040	1363	70	:	:	PUNCT
cblr-3040	1363	71	as	as	ADP
cblr-3040	1363	72	a	a	DET
cblr-3040	1363	73	matter	matter	NOUN
cblr-3040	1363	74	of	of	ADP
cblr-3040	1363	75	fact	fact	NOUN
cblr-3040	1363	76	,	,	PUNCT
cblr-3040	1363	77	the	the	DET
cblr-3040	1363	78	securities	securities	PROPN
cblr-3040	1363	79	and	and	CCONJ
cblr-3040	1363	80	exchange	exchange	PROPN
cblr-3040	1363	81	commission	commission	PROPN
cblr-3040	1363	82	already	already	ADV
cblr-3040	1363	83	has	have	VERB
cblr-3040	1363	84	the	the	DET
cblr-3040	1363	85	authority	authority	NOUN
cblr-3040	1363	86	to	to	PART
cblr-3040	1363	87	control	control	VERB
cblr-3040	1363	88	the	the	DET
cblr-3040	1363	89	financial	financial	ADJ
cblr-3040	1363	90	reporting	reporting	NOUN
cblr-3040	1363	91	of	of	ADP
cblr-3040	1363	92	a	a	DET
cblr-3040	1363	93	major	major	ADJ
cblr-3040	1363	94	segment	segment	NOUN
cblr-3040	1363	95	of	of	ADP
cblr-3040	1363	96	business	business	NOUN
cblr-3040	1363	97	society	society	NOUN
cblr-3040	1363	98	.	.	PUNCT
cblr-3040	1364	1	fortunately	fortunately	ADV
cblr-3040	1364	2	,	,	PUNCT
cblr-3040	1364	3	the	the	DET
cblr-3040	1364	4	commission	commission	NOUN
cblr-3040	1364	5	has	have	AUX
cblr-3040	1364	6	wisely	wisely	ADV
cblr-3040	1364	7	chosen	choose	VERB
cblr-3040	1364	8	not	not	PART
cblr-3040	1364	9	to	to	PART
cblr-3040	1364	10	exercise	exercise	VERB
cblr-3040	1364	11	it	it	PRON
cblr-3040	1364	12	,	,	PUNCT
cblr-3040	1364	13	preferring	prefer	VERB
cblr-3040	1364	14	to	to	PART
cblr-3040	1364	15	enforce	enforce	VERB
cblr-3040	1364	16	the	the	DET
cblr-3040	1364	17	principles	principle	NOUN
cblr-3040	1364	18	developed	develop	VERB
cblr-3040	1364	19	in	in	ADP
cblr-3040	1364	20	the	the	DET
cblr-3040	1364	21	evolutionary	evolutionary	ADJ
cblr-3040	1364	22	process	process	NOUN
cblr-3040	1364	23	by	by	ADP
cblr-3040	1364	24	the	the	DET
cblr-3040	1364	25	accounting	accounting	NOUN
cblr-3040	1364	26	profession	profession	NOUN
cblr-3040	1364	27	and	and	CCONJ
cblr-3040	1364	28	by	by	ADP
cblr-3040	1364	29	business.5	business.5	PROPN
cblr-3040	1364	30	6	6	NUM
cblr-3040	1364	31	in	in	ADP
cblr-3040	1364	32	keeping	keep	VERB
cblr-3040	1364	33	with	with	ADP
cblr-3040	1364	34	this	this	DET
cblr-3040	1364	35	theme	theme	NOUN
cblr-3040	1364	36	,	,	PUNCT
cblr-3040	1364	37	the	the	DET
cblr-3040	1364	38	sec	sec	PROPN
cblr-3040	1364	39	has	have	AUX
cblr-3040	1364	40	placed	place	VERB
cblr-3040	1364	41	substantial	substantial	ADJ
cblr-3040	1364	42	confidence	confidence	NOUN
cblr-3040	1364	43	(	(	PUNCT
cblr-3040	1364	44	and	and	CCONJ
cblr-3040	1364	45	authority	authority	NOUN
cblr-3040	1364	46	)	)	PUNCT
cblr-3040	1364	47	in	in	ADP
cblr-3040	1364	48	the	the	DET
cblr-3040	1364	49	accounting	accounting	NOUN
cblr-3040	1364	50	profession	profession	NOUN
cblr-3040	1364	51	and	and	CCONJ
cblr-3040	1364	52	,	,	PUNCT
cblr-3040	1364	53	since	since	SCONJ
cblr-3040	1364	54	1973	1973	NUM
cblr-3040	1364	55	,	,	PUNCT
cblr-3040	1364	56	in	in	ADP
cblr-3040	1364	57	the	the	DET
cblr-3040	1364	58	fasb	fasb	NOUN
cblr-3040	1364	59	,	,	PUNCT
cblr-3040	1364	60	to	to	AUX
cblr-3040	1364	61	fashion	fashion	NOUN
cblr-3040	1364	62	and	and	CCONJ
cblr-3040	1364	63	interpret	interpret	VERB
cblr-3040	1364	64	the	the	DET
cblr-3040	1364	65	gaap	gaap	PROPN
cblr-3040	1364	66	rules	rule	NOUN
cblr-3040	1364	67	that	that	PRON
cblr-3040	1364	68	control	control	VERB
cblr-3040	1364	69	financial	financial	ADJ
cblr-3040	1364	70	accounting.257	accounting.257	ADP
cblr-3040	1364	71	the	the	DET
cblr-3040	1364	72	accounting	accounting	NOUN
cblr-3040	1364	73	profession	profession	NOUN
cblr-3040	1364	74	and	and	CCONJ
cblr-3040	1364	75	its	its	PRON
cblr-3040	1364	76	governing	govern	VERB
cblr-3040	1364	77	bodies	body	NOUN
cblr-3040	1364	78	are	be	AUX
cblr-3040	1364	79	,	,	PUNCT
cblr-3040	1364	80	in	in	ADP
cblr-3040	1364	81	turn	turn	NOUN
cblr-3040	1364	82	,	,	PUNCT
cblr-3040	1364	83	expected	expect	VERB
cblr-3040	1364	84	to	to	PART
cblr-3040	1364	85	self	self	NOUN
cblr-3040	1364	86	-	-	PUNCT
cblr-3040	1364	87	regulate	regulate	NOUN
cblr-3040	1364	88	toward	toward	ADP
cblr-3040	1364	89	consistent	consistent	ADJ
cblr-3040	1364	90	and	and	CCONJ
cblr-3040	1364	91	fair	fair	ADJ
cblr-3040	1364	92	application	application	NOUN
cblr-3040	1364	93	of	of	ADP
cblr-3040	1364	94	those	those	PRON
cblr-3040	1364	95	rules.258	rules.258	VERB
cblr-3040	1364	96	the	the	DET
cblr-3040	1364	97	sec	sec	PROPN
cblr-3040	1364	98	has	have	AUX
cblr-3040	1364	99	certainly	certainly	ADV
cblr-3040	1364	100	been	be	AUX
cblr-3040	1364	101	215	215	NUM
cblr-3040	1364	102	see	see	NOUN
cblr-3040	1364	103	canellos	canello	NOUN
cblr-3040	1364	104	&	&	CCONJ
cblr-3040	1364	105	kleinbard	kleinbard	PROPN
cblr-3040	1364	106	,	,	PUNCT
cblr-3040	1364	107	supra	supra	PROPN
cblr-3040	1364	108	note	note	NOUN
cblr-3040	1364	109	17	17	NUM
cblr-3040	1364	110	and	and	CCONJ
cblr-3040	1364	111	accompanying	accompany	VERB
cblr-3040	1364	112	text	text	NOUN
cblr-3040	1364	113	.	.	PUNCT
cblr-3040	1365	1	256	256	NUM
cblr-3040	1365	2	marquis	marquis	PROPN
cblr-3040	1365	3	g.	g.	PROPN
cblr-3040	1365	4	eaton	eaton	PROPN
cblr-3040	1365	5	,	,	PUNCT
cblr-3040	1365	6	financial	financial	ADJ
cblr-3040	1365	7	reporting	reporting	NOUN
cblr-3040	1365	8	in	in	ADP
cblr-3040	1365	9	a	a	DET
cblr-3040	1365	10	changing	change	VERB
cblr-3040	1365	11	society	society	NOUN
cblr-3040	1365	12	,	,	PUNCT
cblr-3040	1365	13	104	104	NUM
cblr-3040	1365	14	j.	j.	PROPN
cblr-3040	1365	15	acct	acct	PROPN
cblr-3040	1365	16	.	.	PUNCT
cblr-3040	1366	1	25	25	NUM
cblr-3040	1366	2	,	,	PUNCT
cblr-3040	1366	3	30	30	NUM
cblr-3040	1366	4	(	(	PUNCT
cblr-3040	1366	5	1957	1957	NUM
cblr-3040	1366	6	)	)	PUNCT
cblr-3040	1366	7	.	.	PUNCT
cblr-3040	1367	1	257	257	NUM
cblr-3040	1367	2	see	see	VERB
cblr-3040	1367	3	gao	gao	PROPN
cblr-3040	1367	4	1996	1996	NUM
cblr-3040	1367	5	acct	acct	NOUN
cblr-3040	1367	6	.	.	PUNCT
cblr-3040	1368	1	prof	prof	PROPN
cblr-3040	1368	2	.	.	PUNCT
cblr-3040	1369	1	report	report	PROPN
cblr-3040	1369	2	,	,	PUNCT
cblr-3040	1369	3	supra	supra	PROPN
cblr-3040	1369	4	note	note	PROPN
cblr-3040	1369	5	45	45	NUM
cblr-3040	1369	6	,	,	PUNCT
cblr-3040	1369	7	at	at	ADP
cblr-3040	1369	8	3	3	NUM
cblr-3040	1369	9	,	,	PUNCT
cblr-3040	1369	10	27	27	NUM
cblr-3040	1369	11	;	;	PUNCT
cblr-3040	1369	12	gao	gao	PROPN
cblr-3040	1369	13	2001	2001	NUM
cblr-3040	1369	14	sec	sec	PROPN
cblr-3040	1369	15	report	report	NOUN
cblr-3040	1369	16	,	,	PUNCT
cblr-3040	1369	17	supra	supra	PROPN
cblr-3040	1369	18	note	note	PROPN
cblr-3040	1369	19	16	16	NUM
cblr-3040	1369	20	,	,	PUNCT
cblr-3040	1369	21	at	at	ADP
cblr-3040	1369	22	5	5	NUM
cblr-3040	1369	23	-	-	SYM
cblr-3040	1369	24	7	7	NUM
cblr-3040	1369	25	.	.	NOUN
cblr-3040	1369	26	258	258	NUM
cblr-3040	1369	27	see	see	VERB
cblr-3040	1369	28	gao	gao	PROPN
cblr-3040	1369	29	1996	1996	NUM
cblr-3040	1369	30	acct	acct	NOUN
cblr-3040	1369	31	.	.	PUNCT
cblr-3040	1370	1	prof	prof	PROPN
cblr-3040	1370	2	.	.	PUNCT
cblr-3040	1371	1	report	report	PROPN
cblr-3040	1371	2	,	,	PUNCT
cblr-3040	1371	3	supra	supra	PROPN
cblr-3040	1371	4	note	note	PROPN
cblr-3040	1371	5	45	45	NUM
cblr-3040	1371	6	,	,	PUNCT
cblr-3040	1371	7	at	at	ADP
cblr-3040	1371	8	12	12	NUM
cblr-3040	1371	9	(	(	PUNCT
cblr-3040	1371	10	describing	describe	VERB
cblr-3040	1371	11	the	the	DET
cblr-3040	1371	12	aicpa	aicpa	ADV
cblr-3040	1371	13	-	-	PUNCT
cblr-3040	1371	14	created	create	VERB
cblr-3040	1371	15	peer	peer	NOUN
cblr-3040	1371	16	review	review	NOUN
cblr-3040	1371	17	program	program	NOUN
cblr-3040	1371	18	,	,	PUNCT
cblr-3040	1371	19	sec	sec	PROPN
cblr-3040	1371	20	practice	practice	NOUN
cblr-3040	1371	21	section	section	NOUN
cblr-3040	1371	22	,	,	PUNCT
cblr-3040	1372	1	[	[	X
cblr-3040	1372	2	vol	vol	NOUN
cblr-3040	1372	3	.	.	PUNCT
cblr-3040	1372	4	2003	2003	NUM
cblr-3040	1372	5	no	no	NOUN
cblr-3040	1372	6	.	.	PUNCT
cblr-3040	1373	1	1:35	1:35	NUM
cblr-3040	1373	2	]	]	PUNCT
cblr-3040	1373	3	stopping	stop	VERB
cblr-3040	1373	4	enron	enron	PROPN
cblr-3040	1373	5	end	end	NOUN
cblr-3040	1373	6	-	-	PUNCT
cblr-3040	1373	7	runs	run	NOUN
cblr-3040	1373	8	and	and	CCONJ
cblr-3040	1373	9	other	other	ADJ
cblr-3040	1373	10	trick	trick	NOUN
cblr-3040	1373	11	plays	play	VERB
cblr-3040	1373	12	141	141	NUM
cblr-3040	1373	13	more	more	ADJ
cblr-3040	1373	14	than	than	ADP
cblr-3040	1373	15	a	a	DET
cblr-3040	1373	16	passive	passive	ADJ
cblr-3040	1373	17	bystander	bystander	NOUN
cblr-3040	1373	18	in	in	ADP
cblr-3040	1373	19	the	the	DET
cblr-3040	1373	20	development	development	NOUN
cblr-3040	1373	21	of	of	ADP
cblr-3040	1373	22	gaap	gaap	PROPN
cblr-3040	1373	23	.	.	PUNCT
cblr-3040	1374	1	it	it	PRON
cblr-3040	1374	2	regularly	regularly	ADV
cblr-3040	1374	3	targets	target	VERB
cblr-3040	1374	4	issues	issue	NOUN
cblr-3040	1374	5	for	for	ADP
cblr-3040	1374	6	consideration	consideration	NOUN
cblr-3040	1374	7	by	by	ADP
cblr-3040	1374	8	the	the	DET
cblr-3040	1374	9	fasb	fasb	NOUN
cblr-3040	1374	10	and	and	CCONJ
cblr-3040	1374	11	participates	participate	VERB
cblr-3040	1374	12	in	in	ADP
cblr-3040	1374	13	such	such	ADJ
cblr-3040	1374	14	critical	critical	ADJ
cblr-3040	1374	15	endeavors	endeavor	NOUN
cblr-3040	1374	16	as	as	ADP
cblr-3040	1374	17	the	the	DET
cblr-3040	1374	18	work	work	NOUN
cblr-3040	1374	19	of	of	ADP
cblr-3040	1374	20	the	the	DET
cblr-3040	1374	21	emerging	emerge	VERB
cblr-3040	1374	22	issues	issue	NOUN
cblr-3040	1374	23	task	task	NOUN
cblr-3040	1374	24	force	force	NOUN
cblr-3040	1374	25	.	.	PUNCT
cblr-3040	1374	26	"	"	PUNCT
cblr-3040	1375	1	9	9	NUM
cblr-3040	1375	2	nevertheless	nevertheless	ADV
cblr-3040	1375	3	,	,	PUNCT
cblr-3040	1375	4	the	the	DET
cblr-3040	1375	5	general	general	ADJ
cblr-3040	1375	6	accounting	accounting	NOUN
cblr-3040	1375	7	office	office	NOUN
cblr-3040	1375	8	(	(	PUNCT
cblr-3040	1375	9	"	"	PUNCT
cblr-3040	1375	10	gao	gao	PROPN
cblr-3040	1375	11	"	"	PUNCT
cblr-3040	1375	12	)	)	PUNCT
cblr-3040	1375	13	has	have	AUX
cblr-3040	1375	14	been	be	AUX
cblr-3040	1375	15	somewhat	somewhat	ADV
cblr-3040	1375	16	critical	critical	ADJ
cblr-3040	1375	17	of	of	ADP
cblr-3040	1375	18	the	the	DET
cblr-3040	1375	19	sec	sec	PROPN
cblr-3040	1375	20	's	's	PART
cblr-3040	1375	21	historical	historical	ADJ
cblr-3040	1375	22	deference	deference	NOUN
cblr-3040	1375	23	to	to	ADP
cblr-3040	1375	24	fasb	fasb	NOUN
cblr-3040	1375	25	and	and	CCONJ
cblr-3040	1375	26	the	the	DET
cblr-3040	1375	27	accounting	accounting	NOUN
cblr-3040	1375	28	industry	industry	NOUN
cblr-3040	1375	29	,	,	PUNCT
cblr-3040	1375	30	and	and	CCONJ
cblr-3040	1375	31	others	other	NOUN
cblr-3040	1375	32	have	have	AUX
cblr-3040	1375	33	now	now	ADV
cblr-3040	1375	34	joined	join	VERB
cblr-3040	1375	35	in	in	ADP
cblr-3040	1375	36	that	that	DET
cblr-3040	1375	37	criticism.260	criticism.260	NOUN
cblr-3040	1375	38	enron	enron	PROPN
cblr-3040	1375	39	and	and	CCONJ
cblr-3040	1375	40	other	other	ADJ
cblr-3040	1375	41	recent	recent	ADJ
cblr-3040	1375	42	corporate	corporate	ADJ
cblr-3040	1375	43	audit	audit	NOUN
cblr-3040	1375	44	failures	failure	NOUN
cblr-3040	1375	45	demonstrate	demonstrate	VERB
cblr-3040	1375	46	and	and	CCONJ
cblr-3040	1375	47	public	public	ADJ
cblr-3040	1375	48	oversight	oversight	NOUN
cblr-3040	1375	49	board	board	PROPN
cblr-3040	1375	50	)	)	PUNCT
cblr-3040	1375	51	;	;	PUNCT
cblr-3040	1375	52	see	see	VERB
cblr-3040	1375	53	also	also	ADV
cblr-3040	1375	54	michael	michael	PROPN
cblr-3040	1375	55	v.	v.	PROPN
cblr-3040	1375	56	seitzinger	seitzinger	PROPN
cblr-3040	1375	57	et	et	PROPN
cblr-3040	1375	58	al	al	PROPN
cblr-3040	1375	59	.	.	PROPN
cblr-3040	1375	60	,	,	PUNCT
cblr-3040	1375	61	enron	enron	PROPN
cblr-3040	1375	62	:	:	PUNCT
cblr-3040	1375	63	selected	select	VERB
cblr-3040	1375	64	securities	security	NOUN
cblr-3040	1375	65	,	,	PUNCT
cblr-3040	1375	66	accounting	accounting	NOUN
cblr-3040	1375	67	,	,	PUNCT
cblr-3040	1375	68	and	and	CCONJ
cblr-3040	1375	69	pension	pension	NOUN
cblr-3040	1375	70	laws	law	NOUN
cblr-3040	1375	71	possibly	possibly	ADV
cblr-3040	1375	72	implicated	implicate	VERB
cblr-3040	1375	73	in	in	ADP
cblr-3040	1375	74	its	its	PRON
cblr-3040	1375	75	collapse	collapse	NOUN
cblr-3040	1375	76	(	(	PUNCT
cblr-3040	1375	77	congressional	congressional	ADJ
cblr-3040	1375	78	research	research	NOUN
cblr-3040	1375	79	service	service	NOUN
cblr-3040	1375	80	,	,	PUNCT
cblr-3040	1375	81	jan	jan	PROPN
cblr-3040	1375	82	.	.	PROPN
cblr-3040	1375	83	16	16	NUM
cblr-3040	1375	84	,	,	PUNCT
cblr-3040	1375	85	2002	2002	NUM
cblr-3040	1375	86	)	)	PUNCT
cblr-3040	1375	87	,	,	PUNCT
cblr-3040	1375	88	available	available	ADJ
cblr-3040	1375	89	through	through	ADP
cblr-3040	1375	90	the	the	DET
cblr-3040	1375	91	library	library	NOUN
cblr-3040	1375	92	of	of	ADP
cblr-3040	1375	93	congress	congress	PROPN
cblr-3040	1375	94	,	,	PUNCT
cblr-3040	1375	95	at	at	ADP
cblr-3040	1375	96	http://www.lcweb.loc.gov	http://www.lcweb.loc.gov	NOUN
cblr-3040	1375	97	.	.	PUNCT
cblr-3040	1376	1	...	...	PUNCT
cblr-3040	1376	2	see	see	VERB
cblr-3040	1376	3	the	the	DET
cblr-3040	1376	4	state	state	NOUN
cblr-3040	1376	5	of	of	ADP
cblr-3040	1376	6	financial	financial	ADJ
cblr-3040	1376	7	reporting	reporting	NOUN
cblr-3040	1376	8	today	today	NOUN
cblr-3040	1376	9	,	,	PUNCT
cblr-3040	1376	10	remarks	remark	NOUN
cblr-3040	1376	11	by	by	ADP
cblr-3040	1376	12	lynn	lynn	PROPN
cblr-3040	1376	13	turner	turner	PROPN
cblr-3040	1376	14	,	,	PUNCT
cblr-3040	1376	15	june	june	PROPN
cblr-3040	1376	16	21	21	NUM
cblr-3040	1376	17	,	,	PUNCT
cblr-3040	1376	18	2001	2001	NUM
cblr-3040	1376	19	,	,	PUNCT
cblr-3040	1376	20	supra	supra	PROPN
cblr-3040	1376	21	note	note	NOUN
cblr-3040	1376	22	234	234	NUM
cblr-3040	1376	23	,	,	PUNCT
cblr-3040	1376	24	at	at	ADP
cblr-3040	1376	25	8	8	NUM
cblr-3040	1376	26	(	(	PUNCT
cblr-3040	1376	27	commenting	comment	VERB
cblr-3040	1376	28	that	that	SCONJ
cblr-3040	1376	29	the	the	DET
cblr-3040	1376	30	eitf	eitf	NOUN
cblr-3040	1376	31	has	have	AUX
cblr-3040	1376	32	worked	work	VERB
cblr-3040	1376	33	well	well	ADV
cblr-3040	1376	34	since	since	SCONJ
cblr-3040	1376	35	its	its	PRON
cblr-3040	1376	36	1983	1983	NUM
cblr-3040	1376	37	inception	inception	NOUN
cblr-3040	1376	38	,	,	PUNCT
cblr-3040	1376	39	but	but	CCONJ
cblr-3040	1376	40	suggesting	suggest	VERB
cblr-3040	1376	41	that	that	SCONJ
cblr-3040	1376	42	its	its	PRON
cblr-3040	1376	43	relationship	relationship	NOUN
cblr-3040	1376	44	with	with	ADP
cblr-3040	1376	45	the	the	DET
cblr-3040	1376	46	sec	sec	PROPN
cblr-3040	1376	47	is	be	AUX
cblr-3040	1376	48	sometimes	sometimes	ADV
cblr-3040	1376	49	strained	strain	VERB
cblr-3040	1376	50	,	,	PUNCT
cblr-3040	1376	51	noting	note	VERB
cblr-3040	1376	52	that	that	SCONJ
cblr-3040	1376	53	sec	sec	PROPN
cblr-3040	1376	54	staff	staff	NOUN
cblr-3040	1376	55	efforts	effort	NOUN
cblr-3040	1376	56	to	to	PART
cblr-3040	1376	57	catalogue	catalogue	VERB
cblr-3040	1376	58	eitf	eitf	NOUN
cblr-3040	1376	59	issues	issue	NOUN
cblr-3040	1376	60	led	lead	VERB
cblr-3040	1376	61	to	to	ADP
cblr-3040	1376	62	criticism	criticism	NOUN
cblr-3040	1376	63	that	that	SCONJ
cblr-3040	1376	64	the	the	DET
cblr-3040	1376	65	sec	sec	PROPN
cblr-3040	1376	66	was	be	AUX
cblr-3040	1376	67	"	"	PUNCT
cblr-3040	1376	68	controlling	control	VERB
cblr-3040	1376	69	the	the	DET
cblr-3040	1376	70	agenda	agenda	NOUN
cblr-3040	1376	71	"	"	PUNCT
cblr-3040	1376	72	and	and	CCONJ
cblr-3040	1376	73	that	that	SCONJ
cblr-3040	1376	74	the	the	DET
cblr-3040	1376	75	sec	sec	PROPN
cblr-3040	1376	76	"	"	PUNCT
cblr-3040	1376	77	seem[s	seem[s	PROPN
cblr-3040	1376	78	]	]	PUNCT
cblr-3040	1376	79	to	to	PART
cblr-3040	1376	80	receive	receive	VERB
cblr-3040	1376	81	criticism	criticism	NOUN
cblr-3040	1376	82	whenever	whenever	SCONJ
cblr-3040	1376	83	we	we	PRON
cblr-3040	1376	84	send	send	VERB
cblr-3040	1376	85	issues	issue	NOUN
cblr-3040	1376	86	to	to	ADP
cblr-3040	1376	87	the	the	DET
cblr-3040	1376	88	eitf	eitf	NOUN
cblr-3040	1376	89	"	"	PUNCT
cblr-3040	1376	90	)	)	PUNCT
cblr-3040	1376	91	.	.	PUNCT
cblr-3040	1377	1	260	260	NUM
cblr-3040	1377	2	see	see	VERB
cblr-3040	1377	3	,	,	PUNCT
cblr-3040	1377	4	e.g.	e.g.	ADV
cblr-3040	1377	5	,	,	PUNCT
cblr-3040	1377	6	gao	gao	PROPN
cblr-3040	1377	7	1996	1996	NUM
cblr-3040	1377	8	acct	acct	NOUN
cblr-3040	1377	9	.	.	PUNCT
cblr-3040	1378	1	prof	prof	PROPN
cblr-3040	1378	2	.	.	PUNCT
cblr-3040	1379	1	report	report	PROPN
cblr-3040	1379	2	,	,	PUNCT
cblr-3040	1379	3	supra	supra	PROPN
cblr-3040	1379	4	note	note	PROPN
cblr-3040	1379	5	45	45	NUM
cblr-3040	1379	6	,	,	PUNCT
cblr-3040	1379	7	at	at	ADP
cblr-3040	1379	8	21	21	NUM
cblr-3040	1379	9	(	(	PUNCT
cblr-3040	1379	10	"	"	PUNCT
cblr-3040	1379	11	gao	gao	PROPN
cblr-3040	1379	12	believes	believe	VERB
cblr-3040	1379	13	that	that	SCONJ
cblr-3040	1379	14	the	the	DET
cblr-3040	1379	15	sec	sec	PROPN
cblr-3040	1379	16	has	have	AUX
cblr-3040	1379	17	not	not	PART
cblr-3040	1379	18	always	always	ADV
cblr-3040	1379	19	strongly	strongly	ADV
cblr-3040	1379	20	asserted	assert	VERB
cblr-3040	1379	21	leadership	leadership	NOUN
cblr-3040	1379	22	in	in	ADP
cblr-3040	1379	23	its	its	PRON
cblr-3040	1379	24	relationship	relationship	NOUN
cblr-3040	1379	25	with	with	ADP
cblr-3040	1379	26	the	the	DET
cblr-3040	1379	27	standard	standard	ADJ
cblr-3040	1379	28	setters	setter	NOUN
cblr-3040	1379	29	and	and	CCONJ
cblr-3040	1379	30	that	that	SCONJ
cblr-3040	1379	31	more	more	ADJ
cblr-3040	1379	32	progress	progress	NOUN
cblr-3040	1379	33	could	could	AUX
cblr-3040	1379	34	be	be	AUX
cblr-3040	1379	35	achieved	achieve	VERB
cblr-3040	1379	36	in	in	ADP
cblr-3040	1379	37	resolving	resolve	VERB
cblr-3040	1379	38	major	major	ADJ
cblr-3040	1379	39	issues	issue	NOUN
cblr-3040	1379	40	facing	face	VERB
cblr-3040	1379	41	the	the	DET
cblr-3040	1379	42	standard	standard	ADJ
cblr-3040	1379	43	setters	setter	NOUN
cblr-3040	1379	44	if	if	SCONJ
cblr-3040	1379	45	that	that	PRON
cblr-3040	1379	46	were	be	AUX
cblr-3040	1379	47	to	to	PART
cblr-3040	1379	48	occur	occur	VERB
cblr-3040	1379	49	"	"	PUNCT
cblr-3040	1379	50	)	)	PUNCT
cblr-3040	1379	51	;	;	PUNCT
cblr-3040	1379	52	gao	gao	PROPN
cblr-3040	1379	53	2002	2002	NUM
cblr-3040	1379	54	acct	acct	NOUN
cblr-3040	1379	55	.	.	PUNCT
cblr-3040	1380	1	prof	prof	PROPN
cblr-3040	1380	2	.	.	PUNCT
cblr-3040	1381	1	report	report	PROPN
cblr-3040	1381	2	,	,	PUNCT
cblr-3040	1381	3	supra	supra	PROPN
cblr-3040	1381	4	note	note	PROPN
cblr-3040	1381	5	15	15	NUM
cblr-3040	1381	6	(	(	PUNCT
cblr-3040	1381	7	in	in	ADP
cblr-3040	1381	8	which	which	PRON
cblr-3040	1381	9	the	the	DET
cblr-3040	1381	10	gao	gao	PROPN
cblr-3040	1381	11	reviews	review	VERB
cblr-3040	1381	12	various	various	ADJ
cblr-3040	1381	13	weaknesses	weakness	NOUN
cblr-3040	1381	14	in	in	ADP
cblr-3040	1381	15	the	the	DET
cblr-3040	1381	16	accounting	accounting	NOUN
cblr-3040	1381	17	profession	profession	NOUN
cblr-3040	1381	18	's	's	PART
cblr-3040	1381	19	selfregulatory	selfregulatory	ADJ
cblr-3040	1381	20	system	system	NOUN
cblr-3040	1381	21	and	and	CCONJ
cblr-3040	1381	22	various	various	ADJ
cblr-3040	1381	23	proposals	proposal	NOUN
cblr-3040	1381	24	to	to	PART
cblr-3040	1381	25	improve	improve	VERB
cblr-3040	1381	26	the	the	DET
cblr-3040	1381	27	system	system	NOUN
cblr-3040	1381	28	,	,	PUNCT
cblr-3040	1381	29	including	include	VERB
cblr-3040	1381	30	enhanced	enhance	VERB
cblr-3040	1381	31	sec	sec	PROPN
cblr-3040	1381	32	funding	funding	NOUN
cblr-3040	1381	33	and	and	CCONJ
cblr-3040	1381	34	actions	action	NOUN
cblr-3040	1381	35	)	)	PUNCT
cblr-3040	1381	36	;	;	PUNCT
cblr-3040	1381	37	letter	letter	NOUN
cblr-3040	1381	38	from	from	ADP
cblr-3040	1381	39	rep	rep	PROPN
cblr-3040	1381	40	.	.	PROPN
cblr-3040	1381	41	john	john	PROPN
cblr-3040	1381	42	dingle	dingle	PROPN
cblr-3040	1381	43	,	,	PUNCT
cblr-3040	1381	44	chairman	chairman	NOUN
cblr-3040	1381	45	of	of	ADP
cblr-3040	1381	46	the	the	DET
cblr-3040	1381	47	committee	committee	NOUN
cblr-3040	1381	48	on	on	ADP
cblr-3040	1381	49	energy	energy	NOUN
cblr-3040	1381	50	and	and	CCONJ
cblr-3040	1381	51	commerce	commerce	NOUN
cblr-3040	1381	52	's	's	PART
cblr-3040	1381	53	subcommittee	subcommittee	NOUN
cblr-3040	1381	54	on	on	ADP
cblr-3040	1381	55	oversight	oversight	NOUN
cblr-3040	1381	56	and	and	CCONJ
cblr-3040	1381	57	investigations	investigation	NOUN
cblr-3040	1381	58	,	,	PUNCT
cblr-3040	1381	59	to	to	ADP
cblr-3040	1381	60	the	the	DET
cblr-3040	1381	61	honorable	honorable	ADJ
cblr-3040	1381	62	david	david	PROPN
cblr-3040	1381	63	m.	m.	PROPN
cblr-3040	1381	64	walker	walker	PROPN
cblr-3040	1381	65	,	,	PUNCT
cblr-3040	1381	66	the	the	DET
cblr-3040	1381	67	comptroller	comptroller	NOUN
cblr-3040	1381	68	general	general	NOUN
cblr-3040	1381	69	of	of	ADP
cblr-3040	1381	70	the	the	DET
cblr-3040	1381	71	gao	gao	PROPN
cblr-3040	1381	72	,	,	PUNCT
cblr-3040	1381	73	available	available	ADJ
cblr-3040	1381	74	at	at	ADP
cblr-3040	1381	75	http://www.house.gov/	http://www.house.gov/	NOUN
cblr-3040	1381	76	commercedemocrats	commercedemocrat	NOUN
cblr-3040	1381	77	/	/	SYM
cblr-3040	1381	78	press/1071tr60.htm	press/1071tr60.htm	PROPN
cblr-3040	1381	79	(	(	PUNCT
cblr-3040	1381	80	june	june	PROPN
cblr-3040	1381	81	7	7	NUM
cblr-3040	1381	82	,	,	PUNCT
cblr-3040	1381	83	2001	2001	NUM
cblr-3040	1381	84	)	)	PUNCT
cblr-3040	1381	85	(	(	PUNCT
cblr-3040	1381	86	requesting	request	VERB
cblr-3040	1381	87	a	a	DET
cblr-3040	1381	88	report	report	NOUN
cblr-3040	1381	89	on	on	ADP
cblr-3040	1381	90	the	the	DET
cblr-3040	1381	91	"	"	PUNCT
cblr-3040	1381	92	adequacy	adequacy	NOUN
cblr-3040	1381	93	and	and	CCONJ
cblr-3040	1381	94	effectiveness	effectiveness	NOUN
cblr-3040	1381	95	of	of	ADP
cblr-3040	1381	96	the	the	DET
cblr-3040	1381	97	securities	securities	PROPN
cblr-3040	1381	98	and	and	CCONJ
cblr-3040	1381	99	exchange	exchange	PROPN
cblr-3040	1381	100	commission	commission	NOUN
cblr-3040	1381	101	's	's	PART
cblr-3040	1381	102	oversight	oversight	NOUN
cblr-3040	1381	103	of	of	ADP
cblr-3040	1381	104	the	the	DET
cblr-3040	1381	105	[	[	X
cblr-3040	1381	106	auditing	auditing	NOUN
cblr-3040	1381	107	]	]	PUNCT
cblr-3040	1381	108	profession	profession	NOUN
cblr-3040	1381	109	's	's	PART
cblr-3040	1381	110	governance	governance	NOUN
cblr-3040	1381	111	system	system	NOUN
cblr-3040	1381	112	"	"	PUNCT
cblr-3040	1381	113	)	)	PUNCT
cblr-3040	1381	114	;	;	PUNCT
cblr-3040	1381	115	gov	gov	PROPN
cblr-3040	1381	116	.	.	PROPN
cblr-3040	1381	117	affairs	affairs	PROPN
cblr-3040	1381	118	sec	sec	PROPN
cblr-3040	1381	119	-	-	PUNCT
cblr-3040	1381	120	enron	enron	PROPN
cblr-3040	1381	121	report	report	NOUN
cblr-3040	1381	122	,	,	PUNCT
cblr-3040	1381	123	supra	supra	PROPN
cblr-3040	1381	124	note	note	PROPN
cblr-3040	1381	125	243	243	NUM
cblr-3040	1381	126	,	,	PUNCT
cblr-3040	1381	127	at	at	ADP
cblr-3040	1381	128	20	20	NUM
cblr-3040	1381	129	-	-	SYM
cblr-3040	1381	130	24	24	NUM
cblr-3040	1381	131	(	(	PUNCT
cblr-3040	1381	132	suggesting	suggest	VERB
cblr-3040	1381	133	failures	failure	NOUN
cblr-3040	1381	134	by	by	ADP
cblr-3040	1381	135	accounting	account	VERB
cblr-3040	1381	136	industry	industry	NOUN
cblr-3040	1381	137	"	"	PUNCT
cblr-3040	1381	138	watchdogs	watchdog	NOUN
cblr-3040	1381	139	"	"	PUNCT
cblr-3040	1381	140	under	under	ADP
cblr-3040	1381	141	sec	sec	PROPN
cblr-3040	1381	142	oversight	oversight	NOUN
cblr-3040	1381	143	)	)	PUNCT
cblr-3040	1381	144	;	;	PUNCT
cblr-3040	1381	145	joel	joel	PROPN
cblr-3040	1381	146	seligman	seligman	PROPN
cblr-3040	1381	147	,	,	PUNCT
cblr-3040	1381	148	no	no	DET
cblr-3040	1381	149	one	one	NOUN
cblr-3040	1381	150	can	can	AUX
cblr-3040	1381	151	serve	serve	VERB
cblr-3040	1381	152	two	two	NUM
cblr-3040	1381	153	masters	master	NOUN
cblr-3040	1381	154	:	:	PUNCT
cblr-3040	1381	155	preliminary	preliminary	ADJ
cblr-3040	1381	156	observations	observation	NOUN
cblr-3040	1381	157	on	on	ADP
cblr-3040	1381	158	enron	enron	PROPN
cblr-3040	1381	159	,	,	PUNCT
cblr-3040	1381	160	remarks	remark	VERB
cblr-3040	1381	161	at	at	ADP
cblr-3040	1381	162	the	the	DET
cblr-3040	1381	163	2002	2002	NUM
cblr-3040	1381	164	f.	f.	PROPN
cblr-3040	1381	165	hodge	hodge	PROPN
cblr-3040	1381	166	o'neal	o'neal	PROPN
cblr-3040	1381	167	corporate	corporate	ADJ
cblr-3040	1381	168	and	and	CCONJ
cblr-3040	1381	169	securities	security	NOUN
cblr-3040	1381	170	law	law	NOUN
cblr-3040	1381	171	symposium	symposium	NOUN
cblr-3040	1381	172	,	,	PUNCT
cblr-3040	1381	173	washington	washington	PROPN
cblr-3040	1381	174	university	university	PROPN
cblr-3040	1381	175	school	school	NOUN
cblr-3040	1381	176	of	of	ADP
cblr-3040	1381	177	law	law	NOUN
cblr-3040	1381	178	(	(	PUNCT
cblr-3040	1381	179	feb	feb	PROPN
cblr-3040	1381	180	.	.	PROPN
cblr-3040	1381	181	23	23	NUM
cblr-3040	1381	182	,	,	PUNCT
cblr-3040	1381	183	2002	2002	NUM
cblr-3040	1381	184	)	)	PUNCT
cblr-3040	1381	185	(	(	PUNCT
cblr-3040	1381	186	observing	observe	VERB
cblr-3040	1381	187	on	on	ADP
cblr-3040	1381	188	the	the	DET
cblr-3040	1381	189	implications	implication	NOUN
cblr-3040	1381	190	of	of	ADP
cblr-3040	1381	191	enron	enron	PROPN
cblr-3040	1381	192	and	and	CCONJ
cblr-3040	1381	193	other	other	ADJ
cblr-3040	1381	194	major	major	ADJ
cblr-3040	1381	195	accounting	accounting	NOUN
cblr-3040	1381	196	failures	failure	NOUN
cblr-3040	1381	197	that	that	SCONJ
cblr-3040	1381	198	"	"	PUNCT
cblr-3040	1381	199	[	[	X
cblr-3040	1381	200	t]he	t]he	X
cblr-3040	1381	201	commission	commission	NOUN
cblr-3040	1381	202	and	and	CCONJ
cblr-3040	1381	203	others	other	NOUN
cblr-3040	1381	204	need	need	VERB
cblr-3040	1381	205	to	to	PART
cblr-3040	1381	206	carefully	carefully	ADV
cblr-3040	1381	207	review	review	VERB
cblr-3040	1381	208	whether	whether	SCONJ
cblr-3040	1381	209	sec	sec	PROPN
cblr-3040	1381	210	oversight	oversight	NOUN
cblr-3040	1381	211	of	of	ADP
cblr-3040	1381	212	the	the	DET
cblr-3040	1381	213	generally	generally	ADV
cblr-3040	1381	214	accepted	accept	VERB
cblr-3040	1381	215	accounting	accounting	NOUN
cblr-3040	1381	216	principles	principle	NOUN
cblr-3040	1381	217	and	and	CCONJ
cblr-3040	1381	218	the	the	DET
cblr-3040	1381	219	context	context	NOUN
cblr-3040	1381	220	of	of	ADP
cblr-3040	1381	221	its	its	PRON
cblr-3040	1381	222	mandatory	mandatory	ADJ
cblr-3040	1381	223	disclosure	disclosure	NOUN
cblr-3040	1381	224	system	system	NOUN
cblr-3040	1381	225	has	have	AUX
cblr-3040	1381	226	unacceptably	unacceptably	ADV
cblr-3040	1381	227	deteriorated	deteriorate	VERB
cblr-3040	1381	228	"	"	PUNCT
cblr-3040	1381	229	)	)	PUNCT
cblr-3040	1381	230	.	.	PUNCT
cblr-3040	1382	1	that	that	SCONJ
cblr-3040	1382	2	the	the	DET
cblr-3040	1382	3	gaap	gaap	PROPN
cblr-3040	1382	4	rules	rule	NOUN
cblr-3040	1382	5	are	be	AUX
cblr-3040	1382	6	not	not	PART
cblr-3040	1382	7	a	a	DET
cblr-3040	1382	8	model	model	NOUN
cblr-3040	1382	9	of	of	ADP
cblr-3040	1382	10	purity	purity	NOUN
cblr-3040	1382	11	and	and	CCONJ
cblr-3040	1382	12	are	be	AUX
cblr-3040	1382	13	just	just	ADV
cblr-3040	1382	14	as	as	ADV
cblr-3040	1382	15	prone	prone	ADJ
cblr-3040	1382	16	to	to	ADP
cblr-3040	1382	17	loophole	loophole	NOUN
cblr-3040	1382	18	manipulation	manipulation	NOUN
cblr-3040	1382	19	as	as	ADP
cblr-3040	1382	20	the	the	DET
cblr-3040	1382	21	i.r.c	i.r.c	NOUN
cblr-3040	1382	22	.	.	PUNCT
cblr-3040	1382	23	,	,	PUNCT
cblr-3040	1382	24	and	and	CCONJ
cblr-3040	1382	25	that	that	DET
cblr-3040	1382	26	selfregulation	selfregulation	NOUN
cblr-3040	1382	27	by	by	ADP
cblr-3040	1382	28	the	the	DET
cblr-3040	1382	29	accounting	accounting	NOUN
cblr-3040	1382	30	industry	industry	NOUN
cblr-3040	1382	31	has	have	AUX
cblr-3040	1382	32	been	be	AUX
cblr-3040	1382	33	deficient	deficient	ADJ
cblr-3040	1382	34	.	.	PUNCT
cblr-3040	1382	35	"	"	PUNCT
cblr-3040	1383	1	1	1	NUM
cblr-3040	1383	2	the	the	DET
cblr-3040	1383	3	public	public	NOUN
cblr-3040	1383	4	has	have	AUX
cblr-3040	1383	5	long	long	ADV
cblr-3040	1383	6	been	be	AUX
cblr-3040	1383	7	conditioned	condition	VERB
cblr-3040	1383	8	to	to	PART
cblr-3040	1383	9	expect	expect	VERB
cblr-3040	1383	10	the	the	DET
cblr-3040	1383	11	government	government	NOUN
cblr-3040	1383	12	to	to	PART
cblr-3040	1383	13	commit	commit	VERB
cblr-3040	1383	14	substantial	substantial	ADJ
cblr-3040	1383	15	resources	resource	NOUN
cblr-3040	1383	16	in	in	ADP
cblr-3040	1383	17	attacking	attack	VERB
cblr-3040	1383	18	tax	tax	NOUN
cblr-3040	1383	19	shelters	shelter	NOUN
cblr-3040	1383	20	and	and	CCONJ
cblr-3040	1383	21	exploitation	exploitation	NOUN
cblr-3040	1383	22	of	of	ADP
cblr-3040	1383	23	tax	tax	NOUN
cblr-3040	1383	24	loopholes	loophole	NOUN
cblr-3040	1383	25	.	.	PUNCT
cblr-3040	1384	1	however	however	ADV
cblr-3040	1384	2	,	,	PUNCT
cblr-3040	1384	3	it	it	PRON
cblr-3040	1384	4	seems	seem	VERB
cblr-3040	1384	5	that	that	SCONJ
cblr-3040	1384	6	only	only	ADV
cblr-3040	1384	7	recently	recently	ADV
cblr-3040	1384	8	has	have	AUX
cblr-3040	1384	9	it	it	PRON
cblr-3040	1384	10	come	come	VERB
cblr-3040	1384	11	to	to	PART
cblr-3040	1384	12	realize	realize	VERB
cblr-3040	1384	13	that	that	SCONJ
cblr-3040	1384	14	the	the	DET
cblr-3040	1384	15	magnitude	magnitude	NOUN
cblr-3040	1384	16	and	and	CCONJ
cblr-3040	1384	17	implications	implication	NOUN
cblr-3040	1384	18	of	of	ADP
cblr-3040	1384	19	accounting	accounting	NOUN
cblr-3040	1384	20	schemes	scheme	NOUN
cblr-3040	1384	21	designed	design	VERB
cblr-3040	1384	22	to	to	PART
cblr-3040	1384	23	put	put	VERB
cblr-3040	1384	24	a	a	DET
cblr-3040	1384	25	favorable	favorable	ADJ
cblr-3040	1384	26	gloss	gloss	NOUN
cblr-3040	1384	27	on	on	ADP
cblr-3040	1384	28	modern	modern	ADJ
cblr-3040	1384	29	financial	financial	ADJ
cblr-3040	1384	30	statements	statement	NOUN
cblr-3040	1384	31	are	be	AUX
cblr-3040	1384	32	equally	equally	ADV
cblr-3040	1384	33	worthy	worthy	ADJ
cblr-3040	1384	34	of	of	ADP
cblr-3040	1384	35	concentrated	concentrated	ADJ
cblr-3040	1384	36	governmental	governmental	ADJ
cblr-3040	1384	37	initiatives	initiative	NOUN
cblr-3040	1384	38	.	.	PUNCT
cblr-3040	1385	1	now	now	ADV
cblr-3040	1385	2	,	,	PUNCT
cblr-3040	1385	3	in	in	ADP
cblr-3040	1385	4	view	view	NOUN
cblr-3040	1385	5	of	of	ADP
cblr-3040	1385	6	the	the	DET
cblr-3040	1385	7	passage	passage	NOUN
cblr-3040	1385	8	of	of	ADP
cblr-3040	1385	9	the	the	DET
cblr-3040	1385	10	sarbanes	sarbanes	PROPN
cblr-3040	1385	11	-	-	PUNCT
cblr-3040	1385	12	oxley	oxley	ADJ
cblr-3040	1385	13	act	act	NOUN
cblr-3040	1385	14	of	of	ADP
cblr-3040	1385	15	2002	2002	NUM
cblr-3040	1385	16	,	,	PUNCT
cblr-3040	1385	17	the	the	DET
cblr-3040	1385	18	sec	sec	PROPN
cblr-3040	1385	19	has	have	VERB
cblr-3040	1385	20	the	the	DET
cblr-3040	1385	21	opportunity	opportunity	NOUN
cblr-3040	1385	22	to	to	PART
cblr-3040	1385	23	answer	answer	VERB
cblr-3040	1385	24	the	the	DET
cblr-3040	1385	25	calls	call	NOUN
cblr-3040	1385	26	for	for	SCONJ
cblr-3040	1385	27	it	it	PRON
cblr-3040	1385	28	to	to	PART
cblr-3040	1385	29	become	become	VERB
cblr-3040	1385	30	more	more	ADV
cblr-3040	1385	31	actively	actively	ADV
cblr-3040	1385	32	involved	involve	VERB
cblr-3040	1385	33	in	in	ADP
cblr-3040	1385	34	shaping	shape	VERB
cblr-3040	1385	35	financial	financial	ADJ
cblr-3040	1385	36	accounting	accounting	NOUN
cblr-3040	1385	37	rules	rule	NOUN
cblr-3040	1385	38	themselves	themselves	PRON
cblr-3040	1385	39	.	.	PUNCT
cblr-3040	1386	1	2	2	NUM
cblr-3040	1386	2	prophetically	prophetically	ADV
cblr-3040	1386	3	,	,	PUNCT
cblr-3040	1386	4	while	while	SCONJ
cblr-3040	1386	5	asserting	assert	VERB
cblr-3040	1386	6	in	in	ADP
cblr-3040	1386	7	1957	1957	NUM
cblr-3040	1386	8	that	that	SCONJ
cblr-3040	1386	9	the	the	DET
cblr-3040	1386	10	sec	sec	PROPN
cblr-3040	1386	11	had	have	AUX
cblr-3040	1386	12	"	"	PUNCT
cblr-3040	1386	13	wisely	wisely	ADV
cblr-3040	1386	14	"	"	PUNCT
cblr-3040	1386	15	deferred	defer	VERB
cblr-3040	1386	16	to	to	ADP
cblr-3040	1386	17	the	the	DET
cblr-3040	1386	18	accounting	accounting	NOUN
cblr-3040	1386	19	profession	profession	NOUN
cblr-3040	1386	20	and	and	CCONJ
cblr-3040	1386	21	business	business	NOUN
cblr-3040	1386	22	in	in	ADP
cblr-3040	1386	23	the	the	DET
cblr-3040	1386	24	evolution	evolution	NOUN
cblr-3040	1386	25	of	of	ADP
cblr-3040	1386	26	financial	financial	ADJ
cblr-3040	1386	27	reporting	reporting	NOUN
cblr-3040	1386	28	rules	rule	NOUN
cblr-3040	1386	29	,	,	PUNCT
cblr-3040	1386	30	aicpa	aicpa	VERB
cblr-3040	1386	31	president	president	PROPN
cblr-3040	1386	32	eaton	eaton	PROPN
cblr-3040	1386	33	was	be	AUX
cblr-3040	1386	34	261	261	NUM
cblr-3040	1386	35	see	see	ADJ
cblr-3040	1386	36	description	description	NOUN
cblr-3040	1386	37	of	of	ADP
cblr-3040	1386	38	recent	recent	ADJ
cblr-3040	1386	39	revelations	revelation	NOUN
cblr-3040	1386	40	of	of	ADP
cblr-3040	1386	41	questionable	questionable	ADJ
cblr-3040	1386	42	accounting	accounting	NOUN
cblr-3040	1386	43	,	,	PUNCT
cblr-3040	1386	44	supra	supra	PROPN
cblr-3040	1386	45	note	note	NOUN
cblr-3040	1386	46	11	11	NUM
cblr-3040	1386	47	.	.	PUNCT
cblr-3040	1387	1	see	see	VERB
cblr-3040	1387	2	also	also	ADV
cblr-3040	1387	3	in	in	ADP
cblr-3040	1387	4	re	re	NOUN
cblr-3040	1387	5	sunbeam	sunbeam	NOUN
cblr-3040	1387	6	,	,	PUNCT
cblr-3040	1387	7	176	176	NUM
cblr-3040	1387	8	f.	f.	NOUN
cblr-3040	1387	9	supp.2d	supp.2d	PROPN
cblr-3040	1387	10	1323	1323	NUM
cblr-3040	1387	11	(	(	PUNCT
cblr-3040	1387	12	s.d	s.d	PROPN
cblr-3040	1387	13	.	.	PROPN
cblr-3040	1387	14	fla	fla	PROPN
cblr-3040	1387	15	.	.	PUNCT
cblr-3040	1387	16	2001	2001	NUM
cblr-3040	1387	17	)	)	PUNCT
cblr-3040	1387	18	(	(	PUNCT
cblr-3040	1387	19	approving	approve	VERB
cblr-3040	1387	20	a	a	DET
cblr-3040	1387	21	settlement	settlement	NOUN
cblr-3040	1387	22	with	with	ADP
cblr-3040	1387	23	arthur	arthur	PROPN
cblr-3040	1387	24	andersen	andersen	PROPN
cblr-3040	1387	25	,	,	PUNCT
cblr-3040	1387	26	l.l.p	l.l.p	INTJ
cblr-3040	1387	27	.	.	PUNCT
cblr-3040	1388	1	in	in	ADP
cblr-3040	1388	2	the	the	DET
cblr-3040	1388	3	amount	amount	NOUN
cblr-3040	1388	4	of	of	ADP
cblr-3040	1388	5	$	$	SYM
cblr-3040	1388	6	110,000,000	110,000,000	NUM
cblr-3040	1388	7	including	include	VERB
cblr-3040	1388	8	attorneys	attorney	NOUN
cblr-3040	1388	9	'	'	PART
cblr-3040	1388	10	fees	fee	NOUN
cblr-3040	1388	11	)	)	PUNCT
cblr-3040	1388	12	;	;	PUNCT
cblr-3040	1388	13	david	david	PROPN
cblr-3040	1388	14	s.	s.	PROPN
cblr-3040	1388	15	hilzenrath	hilzenrath	PROPN
cblr-3040	1388	16	&	&	CCONJ
cblr-3040	1388	17	kathleen	kathleen	PROPN
cblr-3040	1388	18	day	day	PROPN
cblr-3040	1388	19	,	,	PUNCT
cblr-3040	1388	20	pwc	pwc	NOUN
cblr-3040	1388	21	to	to	PART
cblr-3040	1388	22	pay	pay	VERB
cblr-3040	1388	23	$	$	SYM
cblr-3040	1388	24	5	5	NUM
cblr-3040	1388	25	million	million	NUM
cblr-3040	1388	26	to	to	PART
cblr-3040	1388	27	settle	settle	VERB
cblr-3040	1388	28	sec	sec	PROPN
cblr-3040	1388	29	case	case	NOUN
cblr-3040	1388	30	,	,	PUNCT
cblr-3040	1388	31	wash	wash	NOUN
cblr-3040	1388	32	.	.	PUNCT
cblr-3040	1389	1	post	post	NOUN
cblr-3040	1389	2	,	,	PUNCT
cblr-3040	1389	3	july	july	PROPN
cblr-3040	1389	4	17	17	NUM
cblr-3040	1389	5	,	,	PUNCT
cblr-3040	1389	6	2002	2002	NUM
cblr-3040	1389	7	,	,	PUNCT
cblr-3040	1389	8	at	at	ADP
cblr-3040	1389	9	e01	e01	NOUN
cblr-3040	1389	10	(	(	PUNCT
cblr-3040	1389	11	reporting	report	VERB
cblr-3040	1389	12	a	a	DET
cblr-3040	1389	13	settlement	settlement	NOUN
cblr-3040	1389	14	by	by	ADP
cblr-3040	1389	15	pricewaterhousecoopers	pricewaterhousecooper	NOUN
cblr-3040	1389	16	with	with	ADP
cblr-3040	1389	17	the	the	DET
cblr-3040	1389	18	sec	sec	PROPN
cblr-3040	1389	19	of	of	ADP
cblr-3040	1389	20	allegations	allegation	NOUN
cblr-3040	1389	21	of	of	ADP
cblr-3040	1389	22	auditor	auditor	NOUN
cblr-3040	1389	23	independence	independence	NOUN
cblr-3040	1389	24	violations	violation	NOUN
cblr-3040	1389	25	)	)	PUNCT
cblr-3040	1389	26	;	;	PUNCT
cblr-3040	1389	27	peter	peter	PROPN
cblr-3040	1389	28	j.	j.	PROPN
cblr-3040	1389	29	howe	howe	PROPN
cblr-3040	1389	30	,	,	PUNCT
cblr-3040	1389	31	andersen	andersen	PROPN
cblr-3040	1389	32	indicted	indict	VERB
cblr-3040	1389	33	in	in	ADP
cblr-3040	1389	34	shredding	shredding	NOUN
cblr-3040	1389	35	of	of	ADP
cblr-3040	1389	36	records	record	NOUN
cblr-3040	1389	37	,	,	PUNCT
cblr-3040	1389	38	boston	boston	PROPN
cblr-3040	1389	39	globe	globe	PROPN
cblr-3040	1389	40	,	,	PUNCT
cblr-3040	1389	41	mar	mar	PROPN
cblr-3040	1389	42	.	.	PROPN
cblr-3040	1389	43	15	15	NUM
cblr-3040	1389	44	,	,	PUNCT
cblr-3040	1389	45	2002	2002	NUM
cblr-3040	1389	46	,	,	PUNCT
cblr-3040	1389	47	at	at	ADP
cblr-3040	1389	48	al	al	PROPN
cblr-3040	1389	49	(	(	PUNCT
cblr-3040	1389	50	discussing	discuss	VERB
cblr-3040	1389	51	the	the	DET
cblr-3040	1389	52	bankruptcy	bankruptcy	NOUN
cblr-3040	1389	53	filings	filing	NOUN
cblr-3040	1389	54	of	of	ADP
cblr-3040	1389	55	global	global	ADJ
cblr-3040	1389	56	crossing	crossing	NOUN
cblr-3040	1389	57	and	and	CCONJ
cblr-3040	1389	58	enron	enron	PROPN
cblr-3040	1389	59	)	)	PUNCT
cblr-3040	1389	60	;	;	PUNCT
cblr-3040	1389	61	carol	carol	PROPN
cblr-3040	1389	62	j.	j.	PROPN
cblr-3040	1389	63	loomis	loomis	PROPN
cblr-3040	1389	64	,	,	PUNCT
cblr-3040	1389	65	in	in	ADP
cblr-3040	1389	66	1999	1999	NUM
cblr-3040	1389	67	we	we	PRON
cblr-3040	1389	68	wrote	write	VERB
cblr-3040	1389	69	about	about	ADP
cblr-3040	1389	70	some	some	DET
cblr-3040	1389	71	bad	bad	ADJ
cblr-3040	1389	72	guys	guy	NOUN
cblr-3040	1389	73	who	who	PRON
cblr-3040	1389	74	seemed	seem	VERB
cblr-3040	1389	75	to	to	PART
cblr-3040	1389	76	have	have	VERB
cblr-3040	1389	77	airtight	airtight	NOUN
cblr-3040	1389	78	cases	case	NOUN
cblr-3040	1389	79	against	against	ADP
cblr-3040	1389	80	them	they	PRON
cblr-3040	1389	81	,	,	PUNCT
cblr-3040	1389	82	guess	guess	VERB
cblr-3040	1389	83	how	how	SCONJ
cblr-3040	1389	84	many	many	ADJ
cblr-3040	1389	85	went	go	VERB
cblr-3040	1389	86	to	to	ADP
cblr-3040	1389	87	jail	jail	NOUN
cblr-3040	1389	88	,	,	PUNCT
cblr-3040	1389	89	fortune	fortune	PROPN
cblr-3040	1389	90	,	,	PUNCT
cblr-3040	1389	91	mar	mar	PROPN
cblr-3040	1389	92	.	.	PROPN
cblr-3040	1389	93	18	18	NUM
cblr-3040	1389	94	,	,	PUNCT
cblr-3040	1389	95	2002	2002	NUM
cblr-3040	1389	96	,	,	PUNCT
cblr-3040	1389	97	at	at	ADP
cblr-3040	1389	98	78	78	NUM
cblr-3040	1389	99	(	(	PUNCT
cblr-3040	1389	100	discussing	discuss	VERB
cblr-3040	1389	101	the	the	DET
cblr-3040	1389	102	sunbeam	sunbeam	NOUN
cblr-3040	1389	103	and	and	CCONJ
cblr-3040	1389	104	waste	waste	NOUN
cblr-3040	1389	105	management	management	NOUN
cblr-3040	1389	106	disasters	disaster	NOUN
cblr-3040	1389	107	and	and	CCONJ
cblr-3040	1389	108	andersen	andersen	PROPN
cblr-3040	1389	109	's	's	PART
cblr-3040	1389	110	involvement	involvement	NOUN
cblr-3040	1389	111	)	)	PUNCT
cblr-3040	1389	112	.	.	PUNCT
cblr-3040	1390	1	262	262	NUM
cblr-3040	1390	2	see	see	VERB
cblr-3040	1390	3	sarbanes	sarbane	NOUN
cblr-3040	1390	4	-	-	PUNCT
cblr-3040	1390	5	oxley	oxley	ADJ
cblr-3040	1390	6	act	act	NOUN
cblr-3040	1390	7	of	of	ADP
cblr-3040	1390	8	2002	2002	NUM
cblr-3040	1390	9	,	,	PUNCT
cblr-3040	1390	10	pub	pub	NOUN
cblr-3040	1390	11	.	.	PUNCT
cblr-3040	1391	1	l.	l.	PROPN
cblr-3040	1391	2	no	no	INTJ
cblr-3040	1391	3	.	.	PUNCT
cblr-3040	1392	1	107	107	NUM
cblr-3040	1392	2	-	-	SYM
cblr-3040	1392	3	204	204	NUM
cblr-3040	1392	4	,	,	PUNCT
cblr-3040	1392	5	§	§	PROPN
cblr-3040	1392	6	107	107	NUM
cblr-3040	1392	7	(	(	PUNCT
cblr-3040	1392	8	giving	give	VERB
cblr-3040	1392	9	the	the	DET
cblr-3040	1392	10	sec	sec	PROPN
cblr-3040	1392	11	broad	broad	ADJ
cblr-3040	1392	12	authority	authority	NOUN
cblr-3040	1392	13	and	and	CCONJ
cblr-3040	1392	14	responsibility	responsibility	NOUN
cblr-3040	1392	15	to	to	PART
cblr-3040	1392	16	oversee	oversee	VERB
cblr-3040	1392	17	the	the	DET
cblr-3040	1392	18	rule	rule	NOUN
cblr-3040	1392	19	-	-	PUNCT
cblr-3040	1392	20	making	making	NOUN
cblr-3040	1392	21	and	and	CCONJ
cblr-3040	1392	22	other	other	ADJ
cblr-3040	1392	23	actions	action	NOUN
cblr-3040	1392	24	of	of	ADP
cblr-3040	1392	25	the	the	DET
cblr-3040	1392	26	new	new	ADJ
cblr-3040	1392	27	public	public	ADJ
cblr-3040	1392	28	company	company	NOUN
cblr-3040	1392	29	accounting	accounting	NOUN
cblr-3040	1392	30	oversight	oversight	NOUN
cblr-3040	1392	31	board	board	PROPN
cblr-3040	1392	32	)	)	PUNCT
cblr-3040	1392	33	;	;	PUNCT
cblr-3040	1392	34	i	i	PROPN
cblr-3040	1392	35	d.	d.	PROPN
cblr-3040	1392	36	§	§	PROPN
cblr-3040	1392	37	108(c	108(c	PROPN
cblr-3040	1392	38	)	)	PUNCT
cblr-3040	1392	39	(	(	PUNCT
cblr-3040	1392	40	confirming	confirm	VERB
cblr-3040	1392	41	the	the	DET
cblr-3040	1392	42	sec	sec	PROPN
cblr-3040	1392	43	's	's	PART
cblr-3040	1392	44	ultimate	ultimate	ADJ
cblr-3040	1392	45	authority	authority	NOUN
cblr-3040	1392	46	to	to	PART
cblr-3040	1392	47	establish	establish	VERB
cblr-3040	1392	48	accounting	accounting	NOUN
cblr-3040	1392	49	principles	principle	NOUN
cblr-3040	1392	50	or	or	CCONJ
cblr-3040	1392	51	standards	standard	NOUN
cblr-3040	1392	52	for	for	ADP
cblr-3040	1392	53	purposes	purpose	NOUN
cblr-3040	1392	54	of	of	ADP
cblr-3040	1392	55	enforcing	enforce	VERB
cblr-3040	1392	56	the	the	DET
cblr-3040	1392	57	securities	security	NOUN
cblr-3040	1392	58	laws	law	NOUN
cblr-3040	1392	59	)	)	PUNCT
cblr-3040	1392	60	;	;	PUNCT
cblr-3040	1392	61	i	i	PROPN
cblr-3040	1392	62	d.	d.	PROPN
cblr-3040	1392	63	§	§	PROPN
cblr-3040	1392	64	108(d	108(d	PROPN
cblr-3040	1392	65	)	)	PUNCT
cblr-3040	1392	66	(	(	PUNCT
cblr-3040	1392	67	directing	direct	VERB
cblr-3040	1392	68	the	the	DET
cblr-3040	1392	69	sec	sec	PROPN
cblr-3040	1392	70	to	to	PART
cblr-3040	1392	71	conduct	conduct	VERB
cblr-3040	1392	72	a	a	DET
cblr-3040	1392	73	study	study	NOUN
cblr-3040	1392	74	"	"	PUNCT
cblr-3040	1392	75	on	on	ADP
cblr-3040	1392	76	the	the	DET
cblr-3040	1392	77	adoption	adoption	NOUN
cblr-3040	1392	78	by	by	ADP
cblr-3040	1392	79	the	the	DET
cblr-3040	1392	80	united	united	PROPN
cblr-3040	1392	81	states	states	PROPN
cblr-3040	1392	82	reporting	report	VERB
cblr-3040	1392	83	system	system	NOUN
cblr-3040	1392	84	of	of	ADP
cblr-3040	1392	85	a	a	DET
cblr-3040	1392	86	principles	principle	NOUN
cblr-3040	1392	87	-	-	PUNCT
cblr-3040	1392	88	based	base	VERB
cblr-3040	1392	89	accounting	accounting	NOUN
cblr-3040	1392	90	system	system	NOUN
cblr-3040	1392	91	"	"	PUNCT
cblr-3040	1392	92	)	)	PUNCT
cblr-3040	1392	93	;	;	PUNCT
cblr-3040	1392	94	gov	gov	PROPN
cblr-3040	1392	95	.	.	PROPN
cblr-3040	1392	96	affairs	affairs	PROPN
cblr-3040	1392	97	sec	sec	PROPN
cblr-3040	1392	98	-	-	PUNCT
cblr-3040	1392	99	enron	enron	PROPN
cblr-3040	1392	100	report	report	NOUN
cblr-3040	1392	101	,	,	PUNCT
cblr-3040	1392	102	supra	supra	PROPN
cblr-3040	1392	103	note	note	PROPN
cblr-3040	1392	104	243	243	NUM
cblr-3040	1392	105	,	,	PUNCT
cblr-3040	1392	106	at	at	ADP
cblr-3040	1392	107	61	61	NUM
cblr-3040	1392	108	-	-	SYM
cblr-3040	1392	109	68	68	NUM
cblr-3040	1392	110	(	(	PUNCT
cblr-3040	1392	111	making	make	VERB
cblr-3040	1392	112	various	various	ADJ
cblr-3040	1392	113	recommendations	recommendation	NOUN
cblr-3040	1392	114	for	for	ADP
cblr-3040	1392	115	more	more	ADV
cblr-3040	1392	116	aggressive	aggressive	ADJ
cblr-3040	1392	117	sec	sec	PROPN
cblr-3040	1392	118	financial	financial	ADJ
cblr-3040	1392	119	oversight	oversight	NOUN
cblr-3040	1392	120	in	in	ADP
cblr-3040	1392	121	view	view	NOUN
cblr-3040	1392	122	of	of	ADP
cblr-3040	1392	123	perceived	perceive	VERB
cblr-3040	1392	124	failures	failure	NOUN
cblr-3040	1392	125	by	by	ADP
cblr-3040	1392	126	"	"	PUNCT
cblr-3040	1392	127	private	private	ADJ
cblr-3040	1392	128	-	-	PUNCT
cblr-3040	1392	129	sector	sector	NOUN
cblr-3040	1392	130	watchdogs	watchdog	NOUN
cblr-3040	1392	131	"	"	PUNCT
cblr-3040	1392	132	)	)	PUNCT
cblr-3040	1392	133	.	.	PUNCT
cblr-3040	1393	1	columbia	columbia	PROPN
cblr-3040	1393	2	business	business	PROPN
cblr-3040	1393	3	la	la	PROPN
cblr-3040	1393	4	w	w	PROPN
cblr-3040	1393	5	review	review	NOUN
cblr-3040	1393	6	[	[	X
cblr-3040	1393	7	vol	vol	NOUN
cblr-3040	1393	8	.	.	PUNCT
cblr-3040	1393	9	2003	2003	NUM
cblr-3040	1393	10	no	no	NOUN
cblr-3040	1393	11	.	.	PUNCT
cblr-3040	1394	1	1:35	1:35	NUM
cblr-3040	1394	2	]	]	PUNCT
cblr-3040	1394	3	stopping	stop	VERB
cblr-3040	1394	4	enron	enron	PROPN
cblr-3040	1394	5	end	end	NOUN
cblr-3040	1394	6	-	-	PUNCT
cblr-3040	1394	7	runs	run	NOUN
cblr-3040	1394	8	and	and	CCONJ
cblr-3040	1394	9	other	other	ADJ
cblr-3040	1394	10	trick	trick	NOUN
cblr-3040	1394	11	plays	play	VERB
cblr-3040	1394	12	143	143	PRON
cblr-3040	1394	13	careful	careful	ADJ
cblr-3040	1394	14	to	to	PART
cblr-3040	1394	15	cite	cite	VERB
cblr-3040	1394	16	the	the	DET
cblr-3040	1394	17	following	follow	VERB
cblr-3040	1394	18	admonition	admonition	NOUN
cblr-3040	1394	19	from	from	ADP
cblr-3040	1394	20	jerome	jerome	PROPN
cblr-3040	1394	21	frank	frank	PROPN
cblr-3040	1394	22	,	,	PUNCT
cblr-3040	1394	23	an	an	DET
cblr-3040	1394	24	early	early	ADJ
cblr-3040	1394	25	sec	sec	PROPN
cblr-3040	1394	26	chairman	chairman	NOUN
cblr-3040	1394	27	:	:	PUNCT
cblr-3040	1394	28	accounting	accounting	NOUN
cblr-3040	1394	29	is	be	AUX
cblr-3040	1394	30	the	the	DET
cblr-3040	1394	31	language	language	NOUN
cblr-3040	1394	32	in	in	ADP
cblr-3040	1394	33	which	which	PRON
cblr-3040	1394	34	the	the	DET
cblr-3040	1394	35	corporation	corporation	NOUN
cblr-3040	1394	36	talks	talk	VERB
cblr-3040	1394	37	to	to	ADP
cblr-3040	1394	38	existing	exist	VERB
cblr-3040	1394	39	stockholders	stockholder	NOUN
cblr-3040	1394	40	and	and	CCONJ
cblr-3040	1394	41	to	to	ADP
cblr-3040	1394	42	prospective	prospective	ADJ
cblr-3040	1394	43	investors	investor	NOUN
cblr-3040	1394	44	.	.	PUNCT
cblr-3040	1395	1	we	we	PRON
cblr-3040	1395	2	want	want	VERB
cblr-3040	1395	3	to	to	PART
cblr-3040	1395	4	be	be	AUX
cblr-3040	1395	5	sure	sure	ADJ
cblr-3040	1395	6	that	that	SCONJ
cblr-3040	1395	7	the	the	DET
cblr-3040	1395	8	public	public	NOUN
cblr-3040	1395	9	never	never	ADV
cblr-3040	1395	10	has	have	VERB
cblr-3040	1395	11	reason	reason	NOUN
cblr-3040	1395	12	to	to	PART
cblr-3040	1395	13	lose	lose	VERB
cblr-3040	1395	14	faith	faith	NOUN
cblr-3040	1395	15	in	in	ADP
cblr-3040	1395	16	the	the	DET
cblr-3040	1395	17	reports	report	NOUN
cblr-3040	1395	18	of	of	ADP
cblr-3040	1395	19	public	public	ADJ
cblr-3040	1395	20	accountants	accountant	NOUN
cblr-3040	1395	21	.	.	PUNCT
cblr-3040	1396	1	to	to	ADP
cblr-3040	1396	2	this	this	DET
cblr-3040	1396	3	end	end	NOUN
cblr-3040	1396	4	,	,	PUNCT
cblr-3040	1396	5	standards	standard	NOUN
cblr-3040	1396	6	of	of	ADP
cblr-3040	1396	7	thoroughness	thoroughness	NOUN
cblr-3040	1396	8	and	and	CCONJ
cblr-3040	1396	9	accuracy	accuracy	NOUN
cblr-3040	1396	10	[	[	X
cblr-3040	1396	11	must	must	AUX
cblr-3040	1396	12	be	be	AUX
cblr-3040	1396	13	]	]	PUNCT
cblr-3040	1396	14	protected	protect	VERB
cblr-3040	1396	15	.	.	PUNCT
cblr-3040	1397	1	i	i	PRON
cblr-3040	1397	2	understand	understand	VERB
cblr-3040	1397	3	that	that	SCONJ
cblr-3040	1397	4	certain	certain	ADJ
cblr-3040	1397	5	groups	group	NOUN
cblr-3040	1397	6	in	in	ADP
cblr-3040	1397	7	the	the	DET
cblr-3040	1397	8	profession	profession	NOUN
cblr-3040	1397	9	are	be	AUX
cblr-3040	1397	10	moving	move	VERB
cblr-3040	1397	11	ahead	ahead	ADV
cblr-3040	1397	12	in	in	ADP
cblr-3040	1397	13	good	good	ADJ
cblr-3040	1397	14	stride	stride	NOUN
cblr-3040	1397	15	...	...	PUNCT
cblr-3040	1398	1	but	but	CCONJ
cblr-3040	1398	2	if	if	SCONJ
cblr-3040	1398	3	we	we	PRON
cblr-3040	1398	4	find	find	VERB
cblr-3040	1398	5	that	that	SCONJ
cblr-3040	1398	6	they	they	PRON
cblr-3040	1398	7	are	be	AUX
cblr-3040	1398	8	...	...	PUNCT
cblr-3040	1398	9	unable	unable	ADJ
cblr-3040	1398	10	...	...	PUNCT
cblr-3040	1398	11	to	to	PART
cblr-3040	1398	12	do	do	VERB
cblr-3040	1398	13	the	the	DET
cblr-3040	1398	14	job	job	NOUN
cblr-3040	1398	15	thoroughly	thoroughly	ADV
cblr-3040	1398	16	we	we	PRON
cblr-3040	1398	17	wo	will	AUX
cblr-3040	1398	18	n't	not	PART
cblr-3040	1398	19	hesitate	hesitate	VERB
cblr-3040	1398	20	to	to	PART
cblr-3040	1398	21	step	step	VERB
cblr-3040	1398	22	in	in	ADP
cblr-3040	1398	23	to	to	ADP
cblr-3040	1398	24	the	the	DET
cblr-3040	1398	25	full	full	ADJ
cblr-3040	1398	26	extent	extent	NOUN
cblr-3040	1398	27	of	of	ADP
cblr-3040	1398	28	our	our	PRON
cblr-3040	1398	29	statutory	statutory	ADJ
cblr-3040	1398	30	powers.263	powers.263	PROPN
cblr-3040	1398	31	it	it	PRON
cblr-3040	1398	32	would	would	AUX
cblr-3040	1398	33	seem	seem	VERB
cblr-3040	1398	34	that	that	SCONJ
cblr-3040	1398	35	the	the	DET
cblr-3040	1398	36	time	time	NOUN
cblr-3040	1398	37	alluded	allude	VERB
cblr-3040	1398	38	to	to	ADP
cblr-3040	1398	39	by	by	ADP
cblr-3040	1398	40	chairman	chairman	NOUN
cblr-3040	1398	41	frank	frank	PROPN
cblr-3040	1398	42	for	for	SCONJ
cblr-3040	1398	43	the	the	DET
cblr-3040	1398	44	sec	sec	PROPN
cblr-3040	1398	45	to	to	PART
cblr-3040	1398	46	step	step	VERB
cblr-3040	1398	47	in	in	ADV
cblr-3040	1398	48	and	and	CCONJ
cblr-3040	1398	49	become	become	VERB
cblr-3040	1398	50	more	more	ADV
cblr-3040	1398	51	engaged	engaged	ADJ
cblr-3040	1398	52	in	in	ADP
cblr-3040	1398	53	the	the	DET
cblr-3040	1398	54	standard	standard	ADJ
cblr-3040	1398	55	setting	setting	NOUN
cblr-3040	1398	56	for	for	ADP
cblr-3040	1398	57	financial	financial	ADJ
cblr-3040	1398	58	statements	statement	NOUN
cblr-3040	1398	59	may	may	AUX
cblr-3040	1398	60	have	have	AUX
cblr-3040	1398	61	arrived	arrive	VERB
cblr-3040	1398	62	.	.	PUNCT
cblr-3040	1399	1	as	as	SCONJ
cblr-3040	1399	2	the	the	DET
cblr-3040	1399	3	sec	sec	PROPN
cblr-3040	1399	4	reassesses	reassess	VERB
cblr-3040	1399	5	its	its	PRON
cblr-3040	1399	6	role	role	NOUN
cblr-3040	1399	7	in	in	ADP
cblr-3040	1399	8	the	the	DET
cblr-3040	1399	9	process	process	NOUN
cblr-3040	1399	10	of	of	ADP
cblr-3040	1399	11	the	the	DET
cblr-3040	1399	12	development	development	NOUN
cblr-3040	1399	13	of	of	ADP
cblr-3040	1399	14	gaap	gaap	PROPN
cblr-3040	1399	15	,	,	PUNCT
cblr-3040	1399	16	it	it	PRON
cblr-3040	1399	17	would	would	AUX
cblr-3040	1399	18	be	be	AUX
cblr-3040	1399	19	well	well	ADV
cblr-3040	1399	20	served	serve	VERB
cblr-3040	1399	21	to	to	PART
cblr-3040	1399	22	determine	determine	VERB
cblr-3040	1399	23	the	the	DET
cblr-3040	1399	24	extent	extent	NOUN
cblr-3040	1399	25	to	to	PART
cblr-3040	1399	26	which	which	PRON
cblr-3040	1399	27	enhanced	enhanced	ADJ
cblr-3040	1399	28	book	book	NOUN
cblr-3040	1399	29	-	-	PUNCT
cblr-3040	1399	30	tax	tax	NOUN
cblr-3040	1399	31	comparisons	comparison	NOUN
cblr-3040	1399	32	and	and	CCONJ
cblr-3040	1399	33	,	,	PUNCT
cblr-3040	1399	34	where	where	SCONJ
cblr-3040	1399	35	appropriate	appropriate	ADJ
cblr-3040	1399	36	,	,	PUNCT
cblr-3040	1399	37	consistency	consistency	NOUN
cblr-3040	1399	38	requirements	requirement	NOUN
cblr-3040	1399	39	might	might	AUX
cblr-3040	1399	40	improve	improve	VERB
cblr-3040	1399	41	the	the	DET
cblr-3040	1399	42	transparency	transparency	NOUN
cblr-3040	1399	43	of	of	ADP
cblr-3040	1399	44	tax	tax	NOUN
cblr-3040	1399	45	and	and	CCONJ
cblr-3040	1399	46	financial	financial	ADJ
cblr-3040	1399	47	reporting	reporting	NOUN
cblr-3040	1399	48	.	.	PUNCT
cblr-3040	1400	1	at	at	ADP
cblr-3040	1400	2	the	the	DET
cblr-3040	1400	3	same	same	ADJ
cblr-3040	1400	4	time	time	NOUN
cblr-3040	1400	5	,	,	PUNCT
cblr-3040	1400	6	the	the	DET
cblr-3040	1400	7	sec	sec	PROPN
cblr-3040	1400	8	should	should	AUX
cblr-3040	1400	9	consider	consider	VERB
cblr-3040	1400	10	the	the	DET
cblr-3040	1400	11	extent	extent	NOUN
cblr-3040	1400	12	to	to	PART
cblr-3040	1400	13	which	which	PRON
cblr-3040	1400	14	private	private	ADJ
cblr-3040	1400	15	sector	sector	NOUN
cblr-3040	1400	16	bodies	body	NOUN
cblr-3040	1400	17	and	and	CCONJ
cblr-3040	1400	18	the	the	DET
cblr-3040	1400	19	accounting	accounting	NOUN
cblr-3040	1400	20	profession	profession	NOUN
cblr-3040	1400	21	would	would	AUX
cblr-3040	1400	22	,	,	PUNCT
cblr-3040	1400	23	in	in	ADP
cblr-3040	1400	24	the	the	DET
cblr-3040	1400	25	absence	absence	NOUN
cblr-3040	1400	26	of	of	ADP
cblr-3040	1400	27	governmental	governmental	ADJ
cblr-3040	1400	28	initiatives	initiative	NOUN
cblr-3040	1400	29	,	,	PUNCT
cblr-3040	1400	30	strive	strive	VERB
cblr-3040	1400	31	to	to	PART
cblr-3040	1400	32	use	use	VERB
cblr-3040	1400	33	book	book	NOUN
cblr-3040	1400	34	-	-	PUNCT
cblr-3040	1400	35	tax	tax	NOUN
cblr-3040	1400	36	conformity	conformity	NOUN
cblr-3040	1400	37	to	to	PART
cblr-3040	1400	38	target	target	VERB
cblr-3040	1400	39	and	and	CCONJ
cblr-3040	1400	40	eliminate	eliminate	VERB
cblr-3040	1400	41	the	the	DET
cblr-3040	1400	42	"	"	PUNCT
cblr-3040	1400	43	take	take	VERB
cblr-3040	1400	44	both	both	DET
cblr-3040	1400	45	roads	road	NOUN
cblr-3040	1400	46	"	"	PUNCT
cblr-3040	1400	47	practices	practice	NOUN
cblr-3040	1400	48	which	which	PRON
cblr-3040	1400	49	have	have	AUX
cblr-3040	1400	50	characterized	characterize	VERB
cblr-3040	1400	51	many	many	ADJ
cblr-3040	1400	52	of	of	ADP
cblr-3040	1400	53	the	the	DET
cblr-3040	1400	54	abusive	abusive	ADJ
cblr-3040	1400	55	transactions	transaction	NOUN
cblr-3040	1400	56	publicized	publicize	VERB
cblr-3040	1400	57	in	in	ADP
cblr-3040	1400	58	the	the	DET
cblr-3040	1400	59	aftermath	aftermath	NOUN
cblr-3040	1400	60	of	of	ADP
cblr-3040	1400	61	enron	enron	PROPN
cblr-3040	1400	62	.	.	PUNCT
cblr-3040	1401	1	263	263	NUM
cblr-3040	1401	2	see	see	VERB
cblr-3040	1401	3	eaton	eaton	PROPN
cblr-3040	1401	4	,	,	PUNCT
cblr-3040	1401	5	supra	supra	PROPN
cblr-3040	1401	6	note	note	PROPN
cblr-3040	1401	7	256	256	NUM
cblr-3040	1401	8	,	,	PUNCT
cblr-3040	1401	9	at	at	ADP
cblr-3040	1401	10	30	30	NUM
cblr-3040	1401	11	.	.	PUNCT
cblr-3040	1402	1	columbia	columbia	PROPN
cblr-3040	1402	2	business	business	PROPN
cblr-3040	1402	3	la	la	PROPN
cblr-3040	1402	4	w	w	PROPN
cblr-3040	1402	5	review	review	PROPN
cblr-3040	1402	6	iv	iv	X
cblr-3040	1402	7	.	.	PUNCT
cblr-3040	1403	1	using	use	VERB
cblr-3040	1403	2	book	book	NOUN
cblr-3040	1403	3	-	-	PUNCT
cblr-3040	1403	4	tax	tax	NOUN
cblr-3040	1403	5	comparisons	comparison	NOUN
cblr-3040	1403	6	and	and	CCONJ
cblr-3040	1403	7	selective	selective	ADJ
cblr-3040	1403	8	conformity	conformity	NOUN
cblr-3040	1403	9	requirements	requirement	NOUN
cblr-3040	1403	10	as	as	ADP
cblr-3040	1403	11	a	a	DET
cblr-3040	1403	12	defense	defense	NOUN
cblr-3040	1403	13	against	against	ADP
cblr-3040	1403	14	tax	tax	NOUN
cblr-3040	1403	15	and	and	CCONJ
cblr-3040	1403	16	financial	financial	ADJ
cblr-3040	1403	17	accounting	accounting	NOUN
cblr-3040	1403	18	abuses	abuse	NOUN
cblr-3040	1403	19	a.	a.	NOUN
cblr-3040	1403	20	history	history	NOUN
cblr-3040	1403	21	suggests	suggest	VERB
cblr-3040	1403	22	a	a	DET
cblr-3040	1403	23	need	need	NOUN
cblr-3040	1403	24	for	for	ADP
cblr-3040	1403	25	more	more	ADJ
cblr-3040	1403	26	regulatory	regulatory	ADJ
cblr-3040	1403	27	involvement	involvement	NOUN
cblr-3040	1403	28	in	in	ADP
cblr-3040	1403	29	setting	set	VERB
cblr-3040	1403	30	financial	financial	ADJ
cblr-3040	1403	31	accounting	accounting	NOUN
cblr-3040	1403	32	rules	rule	NOUN
cblr-3040	1403	33	1	1	NUM
cblr-3040	1403	34	.	.	PUNCT
cblr-3040	1404	1	the	the	DET
cblr-3040	1404	2	traditional	traditional	ADJ
cblr-3040	1404	3	role	role	NOUN
cblr-3040	1404	4	of	of	ADP
cblr-3040	1404	5	the	the	DET
cblr-3040	1404	6	sec	sec	PROPN
cblr-3040	1404	7	in	in	ADP
cblr-3040	1404	8	the	the	DET
cblr-3040	1404	9	year	year	NOUN
cblr-3040	1404	10	preceding	precede	VERB
cblr-3040	1404	11	his	his	PRON
cblr-3040	1404	12	appointment	appointment	NOUN
cblr-3040	1404	13	to	to	ADP
cblr-3040	1404	14	the	the	DET
cblr-3040	1404	15	supreme	supreme	PROPN
cblr-3040	1404	16	court	court	PROPN
cblr-3040	1404	17	,	,	PUNCT
cblr-3040	1404	18	and	and	CCONJ
cblr-3040	1404	19	while	while	SCONJ
cblr-3040	1404	20	serving	serve	VERB
cblr-3040	1404	21	as	as	ADP
cblr-3040	1404	22	chairman	chairman	NOUN
cblr-3040	1404	23	of	of	ADP
cblr-3040	1404	24	the	the	DET
cblr-3040	1404	25	securities	securities	PROPN
cblr-3040	1404	26	and	and	CCONJ
cblr-3040	1404	27	exchange	exchange	PROPN
cblr-3040	1404	28	commission	commission	PROPN
cblr-3040	1404	29	,	,	PUNCT
cblr-3040	1404	30	william	william	PROPN
cblr-3040	1404	31	0	0	PROPN
cblr-3040	1404	32	.	.	PUNCT
cblr-3040	1405	1	douglas	douglas	PROPN
cblr-3040	1405	2	delivered	deliver	VERB
cblr-3040	1405	3	an	an	DET
cblr-3040	1405	4	address	address	NOUN
cblr-3040	1405	5	entitled	entitle	VERB
cblr-3040	1405	6	"	"	PUNCT
cblr-3040	1405	7	capitalism	capitalism	NOUN
cblr-3040	1405	8	and	and	CCONJ
cblr-3040	1405	9	trusteeship	trusteeship	NOUN
cblr-3040	1405	10	.	.	PUNCT
cblr-3040	1405	11	"	"	PUNCT
cblr-3040	1406	1	'	'	PUNCT
cblr-3040	1406	2	64	64	NUM
cblr-3040	1406	3	he	he	PRON
cblr-3040	1406	4	stressed	stress	VERB
cblr-3040	1406	5	the	the	DET
cblr-3040	1406	6	importance	importance	NOUN
cblr-3040	1406	7	of	of	ADP
cblr-3040	1406	8	the	the	DET
cblr-3040	1406	9	trust	trust	NOUN
cblr-3040	1406	10	placed	place	VERB
cblr-3040	1406	11	in	in	ADP
cblr-3040	1406	12	the	the	DET
cblr-3040	1406	13	management	management	NOUN
cblr-3040	1406	14	of	of	ADP
cblr-3040	1406	15	public	public	ADJ
cblr-3040	1406	16	companies	company	NOUN
cblr-3040	1406	17	as	as	ADP
cblr-3040	1406	18	the	the	DET
cblr-3040	1406	19	servant	servant	NOUN
cblr-3040	1406	20	of	of	ADP
cblr-3040	1406	21	the	the	DET
cblr-3040	1406	22	stockholders	stockholder	NOUN
cblr-3040	1406	23	,	,	PUNCT
cblr-3040	1406	24	observing	observe	VERB
cblr-3040	1406	25	that	that	SCONJ
cblr-3040	1406	26	"	"	PUNCT
cblr-3040	1406	27	if	if	SCONJ
cblr-3040	1406	28	the	the	DET
cblr-3040	1406	29	american	american	ADJ
cblr-3040	1406	30	public	public	NOUN
cblr-3040	1406	31	has	have	VERB
cblr-3040	1406	32	a	a	DET
cblr-3040	1406	33	large	large	ADJ
cblr-3040	1406	34	stake	stake	NOUN
cblr-3040	1406	35	in	in	ADP
cblr-3040	1406	36	the	the	DET
cblr-3040	1406	37	country	country	NOUN
cblr-3040	1406	38	's	's	PART
cblr-3040	1406	39	corporate	corporate	ADJ
cblr-3040	1406	40	business	business	NOUN
cblr-3040	1406	41	,	,	PUNCT
cblr-3040	1406	42	so	so	ADV
cblr-3040	1406	43	american	american	ADJ
cblr-3040	1406	44	corporations	corporation	NOUN
cblr-3040	1406	45	have	have	VERB
cblr-3040	1406	46	their	their	PRON
cblr-3040	1406	47	stake	stake	NOUN
cblr-3040	1406	48	in	in	ADP
cblr-3040	1406	49	the	the	DET
cblr-3040	1406	50	public	public	ADJ
cblr-3040	1406	51	confidence	confidence	NOUN
cblr-3040	1406	52	.	.	PUNCT
cblr-3040	1407	1	""26	""26	X
cblr-3040	1407	2	reflecting	reflect	VERB
cblr-3040	1407	3	on	on	ADP
cblr-3040	1407	4	the	the	DET
cblr-3040	1407	5	abuses	abuse	NOUN
cblr-3040	1407	6	of	of	ADP
cblr-3040	1407	7	this	this	DET
cblr-3040	1407	8	trust	trust	NOUN
cblr-3040	1407	9	,	,	PUNCT
cblr-3040	1407	10	which	which	PRON
cblr-3040	1407	11	led	lead	VERB
cblr-3040	1407	12	to	to	ADP
cblr-3040	1407	13	the	the	DET
cblr-3040	1407	14	securities	security	NOUN
cblr-3040	1407	15	act	act	NOUN
cblr-3040	1407	16	of	of	ADP
cblr-3040	1407	17	1933	1933	NUM
cblr-3040	1407	18	and	and	CCONJ
cblr-3040	1407	19	the	the	DET
cblr-3040	1407	20	securities	securities	PROPN
cblr-3040	1407	21	exchange	exchange	PROPN
cblr-3040	1407	22	act	act	NOUN
cblr-3040	1407	23	of	of	ADP
cblr-3040	1407	24	1934	1934	NUM
cblr-3040	1407	25	,	,	PUNCT
cblr-3040	1407	26	douglas	douglas	PROPN
cblr-3040	1407	27	explained	explain	VERB
cblr-3040	1407	28	the	the	DET
cblr-3040	1407	29	mission	mission	NOUN
cblr-3040	1407	30	of	of	ADP
cblr-3040	1407	31	the	the	DET
cblr-3040	1407	32	sec	sec	PROPN
cblr-3040	1407	33	:	:	PUNCT
cblr-3040	1407	34	responsible	responsible	ADJ
cblr-3040	1407	35	management	management	NOUN
cblr-3040	1407	36	has	have	AUX
cblr-3040	1407	37	always	always	ADV
cblr-3040	1407	38	recognized	recognize	VERB
cblr-3040	1407	39	its	its	PRON
cblr-3040	1407	40	position	position	NOUN
cblr-3040	1407	41	as	as	ADP
cblr-3040	1407	42	the	the	DET
cblr-3040	1407	43	servant	servant	NOUN
cblr-3040	1407	44	of	of	ADP
cblr-3040	1407	45	the	the	DET
cblr-3040	1407	46	stockholders	stockholder	NOUN
cblr-3040	1407	47	.	.	PUNCT
cblr-3040	1408	1	yet	yet	CCONJ
cblr-3040	1408	2	the	the	DET
cblr-3040	1408	3	blight	blight	NOUN
cblr-3040	1408	4	of	of	ADP
cblr-3040	1408	5	capitalism	capitalism	NOUN
cblr-3040	1408	6	has	have	AUX
cblr-3040	1408	7	been	be	AUX
cblr-3040	1408	8	a	a	DET
cblr-3040	1408	9	specious	specious	ADJ
cblr-3040	1408	10	brand	brand	NOUN
cblr-3040	1408	11	of	of	ADP
cblr-3040	1408	12	morality	morality	NOUN
cblr-3040	1408	13	for	for	ADP
cblr-3040	1408	14	corporations	corporation	NOUN
cblr-3040	1408	15	,	,	PUNCT
cblr-3040	1408	16	a	a	DET
cblr-3040	1408	17	morality	morality	NOUN
cblr-3040	1408	18	which	which	PRON
cblr-3040	1408	19	draw	draw	VERB
cblr-3040	1408	20	[	[	NOUN
cblr-3040	1408	21	sic	sic	ADJ
cblr-3040	1408	22	]	]	X
cblr-3040	1408	23	a	a	DET
cblr-3040	1408	24	distinction	distinction	NOUN
cblr-3040	1408	25	between	between	ADP
cblr-3040	1408	26	the	the	DET
cblr-3040	1408	27	allegiance	allegiance	NOUN
cblr-3040	1408	28	which	which	PRON
cblr-3040	1408	29	the	the	DET
cblr-3040	1408	30	management	management	NOUN
cblr-3040	1408	31	demanded	demand	VERB
cblr-3040	1408	32	of	of	ADP
cblr-3040	1408	33	its	its	PRON
cblr-3040	1408	34	staff	staff	NOUN
cblr-3040	1408	35	and	and	CCONJ
cblr-3040	1408	36	the	the	DET
cblr-3040	1408	37	allegiance	allegiance	NOUN
cblr-3040	1408	38	which	which	DET
cblr-3040	1408	39	management	management	NOUN
cblr-3040	1408	40	owed	owe	VERB
cblr-3040	1408	41	to	to	ADP
cblr-3040	1408	42	its	its	PRON
cblr-3040	1408	43	stockholders	stockholder	NOUN
cblr-3040	1408	44	.	.	PUNCT
cblr-3040	1409	1	you	you	PRON
cblr-3040	1409	2	know	know	VERB
cblr-3040	1410	1	and	and	CCONJ
cblr-3040	1410	2	i	i	PRON
cblr-3040	1410	3	know	know	VERB
cblr-3040	1410	4	that	that	SCONJ
cblr-3040	1410	5	there	there	PRON
cblr-3040	1410	6	can	can	AUX
cblr-3040	1410	7	be	be	AUX
cblr-3040	1410	8	no	no	DET
cblr-3040	1410	9	such	such	ADJ
cblr-3040	1410	10	distinction	distinction	NOUN
cblr-3040	1410	11	.	.	PUNCT
cblr-3040	1411	1	you	you	PRON
cblr-3040	1411	2	and	and	CCONJ
cblr-3040	1411	3	i	i	PRON
cblr-3040	1411	4	know	know	VERB
cblr-3040	1411	5	that	that	SCONJ
cblr-3040	1411	6	once	once	SCONJ
cblr-3040	1411	7	capitalism	capitalism	NOUN
cblr-3040	1411	8	forsakes	forsake	VERB
cblr-3040	1411	9	the	the	DET
cblr-3040	1411	10	standards	standard	NOUN
cblr-3040	1411	11	of	of	ADP
cblr-3040	1411	12	trusteeship	trusteeship	NOUN
cblr-3040	1411	13	,	,	PUNCT
cblr-3040	1411	14	it	it	PRON
cblr-3040	1411	15	bids	bid	VERB
cblr-3040	1411	16	fair	fair	ADJ
cblr-3040	1411	17	to	to	PART
cblr-3040	1411	18	destroy	destroy	VERB
cblr-3040	1411	19	itself	itself	PRON
cblr-3040	1411	20	.	.	PUNCT
cblr-3040	1412	1	it	it	PRON
cblr-3040	1412	2	is	be	AUX
cblr-3040	1412	3	the	the	DET
cblr-3040	1412	4	job	job	NOUN
cblr-3040	1412	5	of	of	ADP
cblr-3040	1412	6	the	the	DET
cblr-3040	1412	7	sec	sec	PROPN
cblr-3040	1412	8	to	to	PART
cblr-3040	1412	9	eradicate	eradicate	VERB
cblr-3040	1412	10	that	that	DET
cblr-3040	1412	11	specious	specious	ADJ
cblr-3040	1412	12	brand	brand	NOUN
cblr-3040	1412	13	of	of	ADP
cblr-3040	1412	14	morality	morality	NOUN
cblr-3040	1412	15	and	and	CCONJ
cblr-3040	1412	16	to	to	PART
cblr-3040	1412	17	restore	restore	VERB
cblr-3040	1412	18	old	old	ADJ
cblr-3040	1412	19	264	264	NUM
cblr-3040	1412	20	william	william	PROPN
cblr-3040	1412	21	0	0	PROPN
cblr-3040	1412	22	.	.	PUNCT
cblr-3040	1413	1	douglas	douglas	PROPN
cblr-3040	1413	2	,	,	PUNCT
cblr-3040	1413	3	capitalism	capitalism	NOUN
cblr-3040	1413	4	and	and	CCONJ
cblr-3040	1413	5	trusteeship	trusteeship	NOUN
cblr-3040	1413	6	(	(	PUNCT
cblr-3040	1413	7	sept	sept	PROPN
cblr-3040	1413	8	.	.	PROPN
cblr-3040	1413	9	21	21	NUM
cblr-3040	1413	10	,	,	PUNCT
cblr-3040	1413	11	1938	1938	NUM
cblr-3040	1413	12	)	)	PUNCT
cblr-3040	1413	13	,	,	PUNCT
cblr-3040	1413	14	in	in	ADP
cblr-3040	1413	15	federal	federal	ADJ
cblr-3040	1413	16	securities	security	NOUN
cblr-3040	1413	17	law	law	NOUN
cblr-3040	1413	18	and	and	CCONJ
cblr-3040	1413	19	accounting	accounting	NOUN
cblr-3040	1413	20	1933	1933	NUM
cblr-3040	1413	21	-	-	SYM
cblr-3040	1413	22	1970	1970	NUM
cblr-3040	1413	23	selected	select	VERB
cblr-3040	1413	24	addresses	address	NOUN
cblr-3040	1413	25	93	93	NUM
cblr-3040	1413	26	(	(	PUNCT
cblr-3040	1413	27	gary	gary	PROPN
cblr-3040	1413	28	john	john	PROPN
cblr-3040	1413	29	previts	previts	PROPN
cblr-3040	1413	30	&	&	CCONJ
cblr-3040	1413	31	alfred	alfred	PROPN
cblr-3040	1413	32	r.	r.	PROPN
cblr-3040	1413	33	roberts	roberts	PROPN
cblr-3040	1413	34	,	,	PUNCT
cblr-3040	1413	35	eds	eds	PROPN
cblr-3040	1413	36	.	.	PROPN
cblr-3040	1413	37	,	,	PUNCT
cblr-3040	1413	38	1986	1986	NUM
cblr-3040	1413	39	)	)	PUNCT
cblr-3040	1413	40	.	.	PUNCT
cblr-3040	1414	1	265	265	NUM
cblr-3040	1415	1	i	i	PRON
cblr-3040	1415	2	d.	d.	VERB
cblr-3040	1415	3	at	at	ADP
cblr-3040	1415	4	96	96	NUM
cblr-3040	1415	5	,	,	PUNCT
cblr-3040	1415	6	98	98	NUM
cblr-3040	1415	7	.	.	PUNCT
cblr-3040	1416	1	[	[	X
cblr-3040	1416	2	vol	vol	NOUN
cblr-3040	1416	3	.	.	PUNCT
cblr-3040	1416	4	2003	2003	NUM
cblr-3040	1416	5	no	no	NOUN
cblr-3040	1416	6	.	.	PUNCT
cblr-3040	1417	1	1:35	1:35	NUM
cblr-3040	1417	2	]	]	PUNCT
cblr-3040	1417	3	stopping	stop	VERB
cblr-3040	1417	4	enron	enron	PROPN
cblr-3040	1417	5	end	end	NOUN
cblr-3040	1417	6	-	-	PUNCT
cblr-3040	1417	7	runs	run	NOUN
cblr-3040	1417	8	and	and	CCONJ
cblr-3040	1417	9	other	other	ADJ
cblr-3040	1417	10	trick	trick	NOUN
cblr-3040	1417	11	plays	play	VERB
cblr-3040	1417	12	145	145	NUM
cblr-3040	1417	13	fashioned	fashioned	ADJ
cblr-3040	1417	14	standards	standard	NOUN
cblr-3040	1417	15	which	which	PRON
cblr-3040	1417	16	place	place	VERB
cblr-3040	1417	17	business	business	NOUN
cblr-3040	1417	18	above	above	ADP
cblr-3040	1417	19	suspicion	suspicion	NOUN
cblr-3040	1417	20	or	or	CCONJ
cblr-3040	1417	21	reproach	reproach	NOUN
cblr-3040	1417	22	for	for	ADP
cblr-3040	1417	23	questionable	questionable	ADJ
cblr-3040	1417	24	financial	financial	ADJ
cblr-3040	1417	25	practices.266	practices.266	NOUN
cblr-3040	1417	26	over	over	ADP
cblr-3040	1417	27	the	the	DET
cblr-3040	1417	28	years	year	NOUN
cblr-3040	1417	29	the	the	DET
cblr-3040	1417	30	sec	sec	PROPN
cblr-3040	1417	31	has	have	AUX
cblr-3040	1417	32	ably	ably	ADV
cblr-3040	1417	33	performed	perform	VERB
cblr-3040	1417	34	the	the	DET
cblr-3040	1417	35	critical	critical	ADJ
cblr-3040	1417	36	role	role	NOUN
cblr-3040	1417	37	douglas	douglas	PROPN
cblr-3040	1417	38	described	describe	VERB
cblr-3040	1417	39	as	as	ADP
cblr-3040	1417	40	a	a	DET
cblr-3040	1417	41	well	well	ADV
cblr-3040	1417	42	run	run	NOUN
cblr-3040	1417	43	and	and	CCONJ
cblr-3040	1417	44	highly	highly	ADV
cblr-3040	1417	45	respected	respected	ADJ
cblr-3040	1417	46	regulatory	regulatory	ADJ
cblr-3040	1417	47	agency	agency	NOUN
cblr-3040	1417	48	.	.	PUNCT
cblr-3040	1418	1	"	"	PUNCT
cblr-3040	1418	2	'	'	PUNCT
cblr-3040	1418	3	it	it	PRON
cblr-3040	1418	4	has	have	AUX
cblr-3040	1418	5	promulgated	promulgate	VERB
cblr-3040	1418	6	rules	rule	NOUN
cblr-3040	1418	7	and	and	CCONJ
cblr-3040	1418	8	regulations	regulation	NOUN
cblr-3040	1418	9	designed	design	VERB
cblr-3040	1418	10	to	to	PART
cblr-3040	1418	11	balance	balance	VERB
cblr-3040	1418	12	the	the	DET
cblr-3040	1418	13	need	need	NOUN
cblr-3040	1418	14	to	to	PART
cblr-3040	1418	15	allow	allow	VERB
cblr-3040	1418	16	markets	market	NOUN
cblr-3040	1418	17	to	to	PART
cblr-3040	1418	18	operate	operate	VERB
cblr-3040	1418	19	as	as	SCONJ
cblr-3040	1418	20	business	business	NOUN
cblr-3040	1418	21	becomes	become	VERB
cblr-3040	1418	22	increasingly	increasingly	ADV
cblr-3040	1418	23	complicated	complicated	ADJ
cblr-3040	1418	24	with	with	ADP
cblr-3040	1418	25	the	the	DET
cblr-3040	1418	26	need	need	NOUN
cblr-3040	1418	27	to	to	PART
cblr-3040	1418	28	prevent	prevent	VERB
cblr-3040	1418	29	abuses	abuse	NOUN
cblr-3040	1418	30	.	.	PUNCT
cblr-3040	1419	1	and	and	CCONJ
cblr-3040	1419	2	,	,	PUNCT
cblr-3040	1419	3	it	it	PRON
cblr-3040	1419	4	has	have	AUX
cblr-3040	1419	5	exercised	exercise	VERB
cblr-3040	1419	6	its	its	PRON
cblr-3040	1419	7	enforcement	enforcement	NOUN
cblr-3040	1419	8	authority	authority	NOUN
cblr-3040	1419	9	when	when	SCONJ
cblr-3040	1419	10	abuses	abuse	NOUN
cblr-3040	1419	11	occurred	occur	VERB
cblr-3040	1419	12	.	.	PUNCT
cblr-3040	1420	1	with	with	ADP
cblr-3040	1420	2	a	a	DET
cblr-3040	1420	3	limited	limited	ADJ
cblr-3040	1420	4	staff	staff	NOUN
cblr-3040	1420	5	and	and	CCONJ
cblr-3040	1420	6	resources,2	resources,2	NOUN
cblr-3040	1420	7	6	6	NUM
cblr-3040	1420	8	keeping	keep	VERB
cblr-3040	1420	9	pace	pace	NOUN
cblr-3040	1420	10	with	with	ADP
cblr-3040	1420	11	new	new	ADJ
cblr-3040	1420	12	and	and	CCONJ
cblr-3040	1420	13	often	often	ADV
cblr-3040	1420	14	incredibly	incredibly	ADV
cblr-3040	1420	15	intricate	intricate	ADJ
cblr-3040	1420	16	forms	form	NOUN
cblr-3040	1420	17	of	of	ADP
cblr-3040	1420	18	business	business	NOUN
cblr-3040	1420	19	transactions	transaction	NOUN
cblr-3040	1420	20	is	be	AUX
cblr-3040	1420	21	an	an	DET
cblr-3040	1420	22	extremely	extremely	ADV
cblr-3040	1420	23	challenging	challenging	ADJ
cblr-3040	1420	24	task	task	NOUN
cblr-3040	1420	25	.	.	PUNCT
cblr-3040	1421	1	the	the	DET
cblr-3040	1421	2	stories	story	NOUN
cblr-3040	1421	3	in	in	ADP
cblr-3040	1421	4	the	the	DET
cblr-3040	1421	5	powers	power	NOUN
cblr-3040	1421	6	reports	report	NOUN
cblr-3040	1421	7	of	of	ADP
cblr-3040	1421	8	inordinately	inordinately	ADV
cblr-3040	1421	9	complicated	complicated	ADJ
cblr-3040	1421	10	and	and	CCONJ
cblr-3040	1421	11	apparently	apparently	ADV
cblr-3040	1421	12	artificial	artificial	ADJ
cblr-3040	1421	13	financial	financial	ADJ
cblr-3040	1421	14	arrangements	arrangement	NOUN
cblr-3040	1421	15	employed	employ	VERB
cblr-3040	1421	16	by	by	ADP
cblr-3040	1421	17	enron	enron	PROPN
cblr-3040	1421	18	,	,	PUNCT
cblr-3040	1421	19	together	together	ADV
cblr-3040	1421	20	with	with	ADP
cblr-3040	1421	21	the	the	DET
cblr-3040	1421	22	subsequent	subsequent	ADJ
cblr-3040	1421	23	revelations	revelation	NOUN
cblr-3040	1421	24	of	of	ADP
cblr-3040	1421	25	questionable	questionable	ADJ
cblr-3040	1421	26	financial	financial	ADJ
cblr-3040	1421	27	practices	practice	NOUN
cblr-3040	1421	28	by	by	ADP
cblr-3040	1421	29	other	other	ADJ
cblr-3040	1421	30	large	large	ADJ
cblr-3040	1421	31	companies	company	NOUN
cblr-3040	1421	32	,	,	PUNCT
cblr-3040	1421	33	suggest	suggest	VERB
cblr-3040	1421	34	that	that	SCONJ
cblr-3040	1421	35	no	no	ADV
cblr-3040	1421	36	matter	matter	ADV
cblr-3040	1421	37	how	how	SCONJ
cblr-3040	1421	38	well	well	ADV
cblr-3040	1421	39	most	most	ADJ
cblr-3040	1421	40	corporate	corporate	ADJ
cblr-3040	1421	41	managers	manager	NOUN
cblr-3040	1421	42	and	and	CCONJ
cblr-3040	1421	43	legal	legal	ADJ
cblr-3040	1421	44	and	and	CCONJ
cblr-3040	1421	45	accounting	accounting	NOUN
cblr-3040	1421	46	professionals	professional	NOUN
cblr-3040	1421	47	understand	understand	VERB
cblr-3040	1421	48	the	the	DET
cblr-3040	1421	49	duties	duty	NOUN
cblr-3040	1421	50	and	and	CCONJ
cblr-3040	1421	51	trust	trust	NOUN
cblr-3040	1421	52	reposed	repose	VERB
cblr-3040	1421	53	in	in	ADP
cblr-3040	1421	54	266	266	NUM
cblr-3040	1421	55	i	i	PRON
cblr-3040	1421	56	d.	d.	PROPN
cblr-3040	1421	57	at	at	ADP
cblr-3040	1421	58	96	96	NUM
cblr-3040	1421	59	.	.	PUNCT
cblr-3040	1422	1	see	see	VERB
cblr-3040	1422	2	also	also	ADV
cblr-3040	1422	3	seligman	seligman	NOUN
cblr-3040	1422	4	,	,	PUNCT
cblr-3040	1422	5	supra	supra	PROPN
cblr-3040	1422	6	note	note	PROPN
cblr-3040	1422	7	260	260	NUM
cblr-3040	1422	8	,	,	PUNCT
cblr-3040	1422	9	at	at	ADP
cblr-3040	1422	10	4	4	NUM
cblr-3040	1422	11	(	(	PUNCT
cblr-3040	1422	12	citing	cite	VERB
cblr-3040	1422	13	similar	similar	ADJ
cblr-3040	1422	14	reflections	reflection	NOUN
cblr-3040	1422	15	by	by	ADP
cblr-3040	1422	16	justice	justice	PROPN
cblr-3040	1422	17	harlan	harlan	PROPN
cblr-3040	1422	18	stone	stone	PROPN
cblr-3040	1422	19	in	in	ADP
cblr-3040	1422	20	1934	1934	NUM
cblr-3040	1422	21	on	on	ADP
cblr-3040	1422	22	the	the	DET
cblr-3040	1422	23	fiduciary	fiduciary	ADJ
cblr-3040	1422	24	duties	duty	NOUN
cblr-3040	1422	25	involved	involve	VERB
cblr-3040	1422	26	,	,	PUNCT
cblr-3040	1422	27	and	and	CCONJ
cblr-3040	1422	28	suggesting	suggest	VERB
cblr-3040	1422	29	that	that	SCONJ
cblr-3040	1422	30	there	there	PRON
cblr-3040	1422	31	has	have	AUX
cblr-3040	1422	32	since	since	ADV
cblr-3040	1422	33	been	be	AUX
cblr-3040	1422	34	a	a	DET
cblr-3040	1422	35	"	"	PUNCT
cblr-3040	1422	36	lulling	lulling	NOUN
cblr-3040	1422	37	of	of	ADP
cblr-3040	1422	38	our	our	PRON
cblr-3040	1422	39	institutional	institutional	ADJ
cblr-3040	1422	40	sensibilities	sensibility	NOUN
cblr-3040	1422	41	"	"	PUNCT
cblr-3040	1422	42	and	and	CCONJ
cblr-3040	1422	43	that	that	SCONJ
cblr-3040	1422	44	"	"	PUNCT
cblr-3040	1422	45	[	[	X
cblr-3040	1422	46	a	a	X
cblr-3040	1422	47	]	]	X
cblr-3040	1422	48	deterioration	deterioration	NOUN
cblr-3040	1422	49	of	of	ADP
cblr-3040	1422	50	the	the	DET
cblr-3040	1422	51	integrity	integrity	NOUN
cblr-3040	1422	52	of	of	ADP
cblr-3040	1422	53	our	our	PRON
cblr-3040	1422	54	corporate	corporate	ADJ
cblr-3040	1422	55	governance	governance	NOUN
cblr-3040	1422	56	and	and	CCONJ
cblr-3040	1422	57	mandatory	mandatory	ADJ
cblr-3040	1422	58	disclosure	disclosure	NOUN
cblr-3040	1422	59	systems	system	NOUN
cblr-3040	1422	60	may	may	AUX
cblr-3040	1422	61	well	well	ADV
cblr-3040	1422	62	have	have	AUX
cblr-3040	1422	63	advanced	advance	VERB
cblr-3040	1422	64	,	,	PUNCT
cblr-3040	1422	65	not	not	PART
cblr-3040	1422	66	because	because	SCONJ
cblr-3040	1422	67	of	of	ADP
cblr-3040	1422	68	a	a	DET
cblr-3040	1422	69	novel	novel	ADJ
cblr-3040	1422	70	strain	strain	NOUN
cblr-3040	1422	71	of	of	ADP
cblr-3040	1422	72	human	human	ADJ
cblr-3040	1422	73	cupidity	cupidity	NOUN
cblr-3040	1422	74	,	,	PUNCT
cblr-3040	1422	75	but	but	CCONJ
cblr-3040	1422	76	because	because	SCONJ
cblr-3040	1422	77	we	we	PRON
cblr-3040	1422	78	had	have	VERB
cblr-3040	1422	79	so	so	ADV
cblr-3040	1422	80	much	much	ADJ
cblr-3040	1422	81	success	success	NOUN
cblr-3040	1422	82	,	,	PUNCT
cblr-3040	1422	83	for	for	ADP
cblr-3040	1422	84	so	so	ADV
cblr-3040	1422	85	long	long	ADV
cblr-3040	1422	86	,	,	PUNCT
cblr-3040	1422	87	that	that	SCONJ
cblr-3040	1422	88	we	we	PRON
cblr-3040	1422	89	started	start	VERB
cblr-3040	1422	90	to	to	PART
cblr-3040	1422	91	forget	forget	VERB
cblr-3040	1422	92	why	why	SCONJ
cblr-3040	1422	93	fundamental	fundamental	ADJ
cblr-3040	1422	94	principles	principle	NOUN
cblr-3040	1422	95	of	of	ADP
cblr-3040	1422	96	full	full	ADJ
cblr-3040	1422	97	disclosure	disclosure	NOUN
cblr-3040	1422	98	and	and	CCONJ
cblr-3040	1422	99	corporate	corporate	ADJ
cblr-3040	1422	100	accountability	accountability	NOUN
cblr-3040	1422	101	long	long	ADV
cblr-3040	1422	102	were	be	AUX
cblr-3040	1422	103	considered	consider	VERB
cblr-3040	1422	104	essential	essential	ADJ
cblr-3040	1422	105	"	"	PUNCT
cblr-3040	1422	106	)	)	PUNCT
cblr-3040	1422	107	.	.	PUNCT
cblr-3040	1423	1	267	267	NUM
cblr-3040	1423	2	see	see	VERB
cblr-3040	1423	3	,	,	PUNCT
cblr-3040	1423	4	e.g.	e.g.	ADV
cblr-3040	1423	5	,	,	PUNCT
cblr-3040	1423	6	james	james	PROPN
cblr-3040	1423	7	d.	d.	PROPN
cblr-3040	1423	8	cox	cox	PROPN
cblr-3040	1423	9	et	et	PROPN
cblr-3040	1423	10	al	al	PROPN
cblr-3040	1423	11	.	.	PROPN
cblr-3040	1423	12	,	,	PUNCT
cblr-3040	1423	13	securities	security	NOUN
cblr-3040	1423	14	regulation	regulation	NOUN
cblr-3040	1423	15	13	13	NUM
cblr-3040	1423	16	(	(	PUNCT
cblr-3040	1423	17	3d	3d	NUM
cblr-3040	1423	18	ed	ed	NOUN
cblr-3040	1423	19	.	.	PROPN
cblr-3040	1423	20	2001	2001	NUM
cblr-3040	1423	21	)	)	PUNCT
cblr-3040	1423	22	(	(	PUNCT
cblr-3040	1423	23	"	"	PUNCT
cblr-3040	1423	24	the	the	DET
cblr-3040	1423	25	sec	sec	PROPN
cblr-3040	1423	26	has	have	AUX
cblr-3040	1423	27	long	long	ADV
cblr-3040	1423	28	held	hold	VERB
cblr-3040	1423	29	a	a	DET
cblr-3040	1423	30	reputation	reputation	NOUN
cblr-3040	1423	31	for	for	ADP
cblr-3040	1423	32	quality	quality	NOUN
cblr-3040	1423	33	and	and	CCONJ
cblr-3040	1423	34	vigor	vigor	NOUN
cblr-3040	1423	35	that	that	PRON
cblr-3040	1423	36	sets	set	VERB
cblr-3040	1423	37	it	it	PRON
cblr-3040	1423	38	apart	apart	ADV
cblr-3040	1423	39	from	from	ADP
cblr-3040	1423	40	many	many	ADJ
cblr-3040	1423	41	of	of	ADP
cblr-3040	1423	42	its	its	PRON
cblr-3040	1423	43	regulatory	regulatory	ADJ
cblr-3040	1423	44	peers	peer	NOUN
cblr-3040	1423	45	.	.	PUNCT
cblr-3040	1423	46	"	"	PUNCT
cblr-3040	1423	47	)	)	PUNCT
cblr-3040	1423	48	;	;	PUNCT
cblr-3040	1423	49	hazen	hazen	PROPN
cblr-3040	1423	50	,	,	PUNCT
cblr-3040	1423	51	supra	supra	PROPN
cblr-3040	1423	52	note	note	PROPN
cblr-3040	1423	53	243	243	NUM
cblr-3040	1423	54	,	,	PUNCT
cblr-3040	1423	55	at	at	ADP
cblr-3040	1423	56	26	26	NUM
cblr-3040	1423	57	(	(	PUNCT
cblr-3040	1423	58	"	"	PUNCT
cblr-3040	1423	59	in	in	ADP
cblr-3040	1423	60	spite	spite	NOUN
cblr-3040	1423	61	of	of	ADP
cblr-3040	1423	62	its	its	PRON
cblr-3040	1423	63	broad	broad	ADJ
cblr-3040	1423	64	range	range	NOUN
cblr-3040	1423	65	of	of	ADP
cblr-3040	1423	66	authority	authority	NOUN
cblr-3040	1423	67	and	and	CCONJ
cblr-3040	1423	68	the	the	DET
cblr-3040	1423	69	general	general	ADJ
cblr-3040	1423	70	criticism	criticism	NOUN
cblr-3040	1423	71	of	of	ADP
cblr-3040	1423	72	governmental	governmental	ADJ
cblr-3040	1423	73	over	over	ADP
cblr-3040	1423	74	regulation	regulation	NOUN
cblr-3040	1423	75	,	,	PUNCT
cblr-3040	1423	76	the	the	DET
cblr-3040	1423	77	commission	commission	NOUN
cblr-3040	1423	78	has	have	AUX
cblr-3040	1423	79	been	be	AUX
cblr-3040	1423	80	recognized	recognize	VERB
cblr-3040	1423	81	as	as	ADP
cblr-3040	1423	82	one	one	NUM
cblr-3040	1423	83	of	of	ADP
cblr-3040	1423	84	the	the	DET
cblr-3040	1423	85	most	most	ADV
cblr-3040	1423	86	efficient	efficient	ADJ
cblr-3040	1423	87	and	and	CCONJ
cblr-3040	1423	88	effective	effective	ADJ
cblr-3040	1423	89	federal	federal	ADJ
cblr-3040	1423	90	agencies	agency	NOUN
cblr-3040	1423	91	.	.	PUNCT
cblr-3040	1424	1	"	"	PUNCT
cblr-3040	1424	2	)	)	PUNCT
cblr-3040	1424	3	.	.	PUNCT
cblr-3040	1425	1	268	268	NUM
cblr-3040	1425	2	see	see	VERB
cblr-3040	1425	3	u.s	u.s	PROPN
cblr-3040	1425	4	.	.	PROPN
cblr-3040	1425	5	gen	gen	PROPN
cblr-3040	1425	6	.	.	PROPN
cblr-3040	1425	7	acct	acct	PROPN
cblr-3040	1425	8	.	.	PUNCT
cblr-3040	1426	1	office	office	NOUN
cblr-3040	1426	2	,	,	PUNCT
cblr-3040	1426	3	securities	security	NOUN
cblr-3040	1426	4	and	and	CCONJ
cblr-3040	1426	5	exchange	exchange	NOUN
cblr-3040	1426	6	comm	comm	NOUN
cblr-3040	1426	7	.	.	PUNCT
cblr-3040	1427	1	,	,	PUNCT
cblr-3040	1427	2	human	human	ADJ
cblr-3040	1427	3	capital	capital	NOUN
cblr-3040	1427	4	challenges	challenge	NOUN
cblr-3040	1427	5	require	require	VERB
cblr-3040	1427	6	management	management	NOUN
cblr-3040	1427	7	attention	attention	NOUN
cblr-3040	1427	8	,	,	PUNCT
cblr-3040	1427	9	rep	rep	PROPN
cblr-3040	1427	10	.	.	PROPN
cblr-3040	1427	11	no	no	PROPN
cblr-3040	1427	12	.	.	PUNCT
cblr-3040	1428	1	gao-01	gao-01	NOUN
cblr-3040	1428	2	-	-	SYM
cblr-3040	1428	3	947	947	NUM
cblr-3040	1428	4	,	,	PUNCT
cblr-3040	1428	5	at	at	ADP
cblr-3040	1428	6	1	1	NUM
cblr-3040	1428	7	-	-	SYM
cblr-3040	1428	8	5	5	NUM
cblr-3040	1428	9	available	available	ADJ
cblr-3040	1428	10	at	at	ADP
cblr-3040	1428	11	http://www.gao.gov	http://www.gao.gov	PROPN
cblr-3040	1428	12	(	(	PUNCT
cblr-3040	1428	13	sept	sept	PROPN
cblr-3040	1428	14	.	.	PROPN
cblr-3040	1428	15	2001	2001	NUM
cblr-3040	1428	16	)	)	PUNCT
cblr-3040	1428	17	;	;	PUNCT
cblr-3040	1428	18	gov	gov	PROPN
cblr-3040	1428	19	.	.	PROPN
cblr-3040	1428	20	affairs	affairs	PROPN
cblr-3040	1428	21	sec	sec	PROPN
cblr-3040	1428	22	-	-	PUNCT
cblr-3040	1428	23	enron	enron	PROPN
cblr-3040	1428	24	report	report	NOUN
cblr-3040	1428	25	,	,	PUNCT
cblr-3040	1428	26	supra	supra	PROPN
cblr-3040	1428	27	note	note	PROPN
cblr-3040	1428	28	243	243	NUM
cblr-3040	1428	29	,	,	PUNCT
cblr-3040	1428	30	at	at	ADP
cblr-3040	1428	31	8	8	NUM
cblr-3040	1428	32	-	-	SYM
cblr-3040	1428	33	16	16	NUM
cblr-3040	1428	34	,	,	PUNCT
cblr-3040	1428	35	62	62	NUM
cblr-3040	1428	36	-	-	SYM
cblr-3040	1428	37	63	63	NUM
cblr-3040	1428	38	.	.	PUNCT
cblr-3040	1429	1	but	but	CCONJ
cblr-3040	1429	2	note	note	VERB
cblr-3040	1429	3	that	that	SCONJ
cblr-3040	1429	4	sarbanes	sarbane	NOUN
cblr-3040	1429	5	-	-	PUNCT
cblr-3040	1429	6	oxley	oxley	ADJ
cblr-3040	1429	7	act	act	NOUN
cblr-3040	1429	8	§	§	PROPN
cblr-3040	1429	9	601	601	NUM
cblr-3040	1429	10	provided	provide	VERB
cblr-3040	1429	11	an	an	DET
cblr-3040	1429	12	additional	additional	ADJ
cblr-3040	1429	13	$	$	SYM
cblr-3040	1429	14	776	776	NUM
cblr-3040	1429	15	million	million	NUM
cblr-3040	1429	16	in	in	ADP
cblr-3040	1429	17	funding	funding	NOUN
cblr-3040	1429	18	for	for	ADP
cblr-3040	1429	19	the	the	DET
cblr-3040	1429	20	sec	sec	PROPN
cblr-3040	1429	21	for	for	ADP
cblr-3040	1429	22	fiscal	fiscal	ADJ
cblr-3040	1429	23	year	year	NOUN
cblr-3040	1429	24	2003	2003	NUM
cblr-3040	1429	25	.	.	PUNCT
cblr-3040	1430	1	columbia	columbia	PROPN
cblr-3040	1430	2	business	business	PROPN
cblr-3040	1430	3	law	law	PROPN
cblr-3040	1430	4	review	review	VERB
cblr-3040	1430	5	them	they	PRON
cblr-3040	1430	6	,	,	PUNCT
cblr-3040	1430	7	some	some	PRON
cblr-3040	1430	8	will	will	AUX
cblr-3040	1430	9	seek	seek	VERB
cblr-3040	1430	10	to	to	PART
cblr-3040	1430	11	exploit	exploit	VERB
cblr-3040	1430	12	loopholes	loophole	NOUN
cblr-3040	1430	13	or	or	CCONJ
cblr-3040	1430	14	elevate	elevate	VERB
cblr-3040	1430	15	form	form	NOUN
cblr-3040	1430	16	over	over	ADP
cblr-3040	1430	17	substance	substance	NOUN
cblr-3040	1430	18	to	to	PART
cblr-3040	1430	19	reach	reach	VERB
cblr-3040	1430	20	unjustifiable	unjustifiable	ADJ
cblr-3040	1430	21	ends	end	NOUN
cblr-3040	1430	22	.	.	PUNCT
cblr-3040	1431	1	as	as	SCONJ
cblr-3040	1431	2	john	john	PROPN
cblr-3040	1431	3	murray	murray	PROPN
cblr-3040	1431	4	observed	observe	VERB
cblr-3040	1431	5	in	in	ADP
cblr-3040	1431	6	concluding	conclude	VERB
cblr-3040	1431	7	an	an	DET
cblr-3040	1431	8	article	article	NOUN
cblr-3040	1431	9	on	on	ADP
cblr-3040	1431	10	synthetic	synthetic	ADJ
cblr-3040	1431	11	leasing	leasing	NOUN
cblr-3040	1431	12	:	:	PUNCT
cblr-3040	1431	13	"	"	PUNCT
cblr-3040	1431	14	additional	additional	ADJ
cblr-3040	1431	15	innovative	innovative	ADJ
cblr-3040	1431	16	variations	variation	NOUN
cblr-3040	1431	17	of	of	ADP
cblr-3040	1431	18	this	this	DET
cblr-3040	1431	19	type	type	NOUN
cblr-3040	1431	20	of	of	ADP
cblr-3040	1431	21	structured	structured	ADJ
cblr-3040	1431	22	financing	financing	NOUN
cblr-3040	1431	23	are	be	AUX
cblr-3040	1431	24	sure	sure	ADJ
cblr-3040	1431	25	to	to	PART
cblr-3040	1431	26	be	be	AUX
cblr-3040	1431	27	created	create	VERB
cblr-3040	1431	28	and	and	CCONJ
cblr-3040	1431	29	implemented	implement	VERB
cblr-3040	1431	30	by	by	ADP
cblr-3040	1431	31	creative	creative	ADJ
cblr-3040	1431	32	lawyers	lawyer	NOUN
cblr-3040	1431	33	and	and	CCONJ
cblr-3040	1431	34	other	other	ADJ
cblr-3040	1431	35	professionals	professional	NOUN
cblr-3040	1431	36	,	,	PUNCT
cblr-3040	1431	37	subject	subject	ADJ
cblr-3040	1431	38	only	only	ADV
cblr-3040	1431	39	to	to	ADP
cblr-3040	1431	40	the	the	DET
cblr-3040	1431	41	constraints	constraint	NOUN
cblr-3040	1431	42	of	of	ADP
cblr-3040	1431	43	existing	exist	VERB
cblr-3040	1431	44	and	and	CCONJ
cblr-3040	1431	45	future	future	ADJ
cblr-3040	1431	46	state	state	NOUN
cblr-3040	1431	47	and	and	CCONJ
cblr-3040	1431	48	federal	federal	ADJ
cblr-3040	1431	49	case	case	NOUN
cblr-3040	1431	50	,	,	PUNCT
cblr-3040	1431	51	statutory	statutory	ADJ
cblr-3040	1431	52	and	and	CCONJ
cblr-3040	1431	53	regulatory	regulatory	ADJ
cblr-3040	1431	54	restrictions	restriction	NOUN
cblr-3040	1431	55	.	.	PUNCT
cblr-3040	1432	1	"269	"269	NOUN
cblr-3040	1432	2	many	many	ADJ
cblr-3040	1432	3	of	of	ADP
cblr-3040	1432	4	these	these	DET
cblr-3040	1432	5	structured	structured	ADJ
cblr-3040	1432	6	finance	finance	NOUN
cblr-3040	1432	7	techniques	technique	NOUN
cblr-3040	1432	8	may	may	AUX
cblr-3040	1432	9	be	be	AUX
cblr-3040	1432	10	legitimately	legitimately	ADV
cblr-3040	1432	11	imaginative	imaginative	ADJ
cblr-3040	1432	12	and	and	CCONJ
cblr-3040	1432	13	defensible.27	defensible.27	PROPN
cblr-3040	1432	14	°	°	ADP
cblr-3040	1432	15	others	other	NOUN
cblr-3040	1432	16	may	may	AUX
cblr-3040	1432	17	comply	comply	VERB
cblr-3040	1432	18	with	with	ADP
cblr-3040	1432	19	the	the	DET
cblr-3040	1432	20	technical	technical	ADJ
cblr-3040	1432	21	requirements	requirement	NOUN
cblr-3040	1432	22	of	of	ADP
cblr-3040	1432	23	the	the	DET
cblr-3040	1432	24	law	law	NOUN
cblr-3040	1432	25	but	but	CCONJ
cblr-3040	1432	26	create	create	VERB
cblr-3040	1432	27	difficulties	difficulty	NOUN
cblr-3040	1432	28	in	in	ADP
cblr-3040	1432	29	producing	produce	VERB
cblr-3040	1432	30	commonly	commonly	ADV
cblr-3040	1432	31	understandable	understandable	ADJ
cblr-3040	1432	32	disclosure	disclosure	NOUN
cblr-3040	1432	33	of	of	ADP
cblr-3040	1432	34	the	the	DET
cblr-3040	1432	35	full	full	ADJ
cblr-3040	1432	36	economic	economic	ADJ
cblr-3040	1432	37	effects	effect	NOUN
cblr-3040	1432	38	of	of	ADP
cblr-3040	1432	39	the	the	DET
cblr-3040	1432	40	associated	associated	ADJ
cblr-3040	1432	41	transactions	transaction	NOUN
cblr-3040	1432	42	.	.	PUNCT
cblr-3040	1433	1	still	still	ADV
cblr-3040	1433	2	others	other	NOUN
cblr-3040	1433	3	may	may	AUX
cblr-3040	1433	4	be	be	AUX
cblr-3040	1433	5	contrary	contrary	ADJ
cblr-3040	1433	6	to	to	ADP
cblr-3040	1433	7	law	law	NOUN
cblr-3040	1433	8	or	or	CCONJ
cblr-3040	1433	9	sound	sound	VERB
cblr-3040	1433	10	public	public	ADJ
cblr-3040	1433	11	policy	policy	NOUN
cblr-3040	1433	12	.	.	PUNCT
cblr-3040	1434	1	the	the	DET
cblr-3040	1434	2	sec	sec	PROPN
cblr-3040	1434	3	,	,	PUNCT
cblr-3040	1434	4	principally	principally	ADV
cblr-3040	1434	5	through	through	ADP
cblr-3040	1434	6	its	its	PRON
cblr-3040	1434	7	office	office	NOUN
cblr-3040	1434	8	of	of	ADP
cblr-3040	1434	9	chief	chief	ADJ
cblr-3040	1434	10	accountant	accountant	NOUN
cblr-3040	1434	11	,	,	PUNCT
cblr-3040	1434	12	has	have	AUX
cblr-3040	1434	13	been	be	AUX
cblr-3040	1434	14	actively	actively	ADV
cblr-3040	1434	15	involved	involve	VERB
cblr-3040	1434	16	in	in	ADP
cblr-3040	1434	17	sorting	sort	VERB
cblr-3040	1434	18	through	through	ADP
cblr-3040	1434	19	new	new	ADJ
cblr-3040	1434	20	and	and	CCONJ
cblr-3040	1434	21	different	different	ADJ
cblr-3040	1434	22	types	type	NOUN
cblr-3040	1434	23	of	of	ADP
cblr-3040	1434	24	transactions	transaction	NOUN
cblr-3040	1434	25	to	to	PART
cblr-3040	1434	26	play	play	VERB
cblr-3040	1434	27	a	a	DET
cblr-3040	1434	28	critical	critical	ADJ
cblr-3040	1434	29	role	role	NOUN
cblr-3040	1434	30	in	in	ADP
cblr-3040	1434	31	working	work	VERB
cblr-3040	1434	32	with	with	ADP
cblr-3040	1434	33	private	private	ADJ
cblr-3040	1434	34	sector	sector	NOUN
cblr-3040	1434	35	institutions	institution	NOUN
cblr-3040	1434	36	in	in	ADP
cblr-3040	1434	37	attempts	attempt	NOUN
cblr-3040	1434	38	to	to	PART
cblr-3040	1434	39	improve	improve	VERB
cblr-3040	1434	40	the	the	DET
cblr-3040	1434	41	quality	quality	NOUN
cblr-3040	1434	42	of	of	ADP
cblr-3040	1434	43	financial	financial	ADJ
cblr-3040	1434	44	disclosures	disclosure	NOUN
cblr-3040	1434	45	affected	affect	VERB
cblr-3040	1434	46	by	by	ADP
cblr-3040	1434	47	such	such	ADJ
cblr-3040	1434	48	transactions.271	transactions.271	PROPN
cblr-3040	1434	49	the	the	DET
cblr-3040	1434	50	sec	sec	PROPN
cblr-3040	1434	51	's	's	PART
cblr-3040	1434	52	work	work	NOUN
cblr-3040	1434	53	has	have	AUX
cblr-3040	1434	54	included	include	VERB
cblr-3040	1434	55	cooperation	cooperation	NOUN
cblr-3040	1434	56	with	with	ADP
cblr-3040	1434	57	the	the	DET
cblr-3040	1434	58	private	private	ADJ
cblr-3040	1434	59	institutions	institution	NOUN
cblr-3040	1434	60	that	that	PRON
cblr-3040	1434	61	set	set	VERB
cblr-3040	1434	62	accounting	accounting	NOUN
cblr-3040	1434	63	standards	standard	NOUN
cblr-3040	1434	64	.	.	PUNCT
cblr-3040	1435	1	but	but	CCONJ
cblr-3040	1435	2	,	,	PUNCT
cblr-3040	1435	3	with	with	ADP
cblr-3040	1435	4	relatively	relatively	ADV
cblr-3040	1435	5	wide	wide	ADJ
cblr-3040	1435	6	support	support	NOUN
cblr-3040	1435	7	,	,	PUNCT
cblr-3040	1435	8	the	the	DET
cblr-3040	1435	9	269	269	NUM
cblr-3040	1435	10	see	see	VERB
cblr-3040	1435	11	murray	murray	NOUN
cblr-3040	1435	12	,	,	PUNCT
cblr-3040	1435	13	supra	supra	PROPN
cblr-3040	1435	14	note	note	NOUN
cblr-3040	1435	15	3	3	NUM
cblr-3040	1435	16	,	,	PUNCT
cblr-3040	1435	17	at	at	ADP
cblr-3040	1435	18	240	240	NUM
cblr-3040	1435	19	-	-	SYM
cblr-3040	1435	20	41	41	NUM
cblr-3040	1435	21	n.7	n.7	NOUN
cblr-3040	1435	22	.	.	PUNCT
cblr-3040	1436	1	in	in	ADP
cblr-3040	1436	2	the	the	DET
cblr-3040	1436	3	footnote	footnote	NOUN
cblr-3040	1436	4	accompanying	accompany	VERB
cblr-3040	1436	5	this	this	DET
cblr-3040	1436	6	statement	statement	NOUN
cblr-3040	1436	7	,	,	PUNCT
cblr-3040	1436	8	murray	murray	PROPN
cblr-3040	1436	9	said	say	VERB
cblr-3040	1436	10	:	:	PUNCT
cblr-3040	1436	11	"	"	PUNCT
cblr-3040	1436	12	as	as	SCONJ
cblr-3040	1436	13	the	the	DET
cblr-3040	1436	14	court	court	NOUN
cblr-3040	1436	15	noted	note	VERB
cblr-3040	1436	16	succinctly	succinctly	ADV
cblr-3040	1436	17	,	,	PUNCT
cblr-3040	1436	18	and	and	CCONJ
cblr-3040	1436	19	perhaps	perhaps	ADV
cblr-3040	1436	20	cynically	cynically	ADV
cblr-3040	1436	21	,	,	PUNCT
cblr-3040	1436	22	in	in	ADP
cblr-3040	1436	23	in	in	ADP
cblr-3040	1436	24	re	re	PROPN
cblr-3040	1436	25	winston	winston	PROPN
cblr-3040	1436	26	mills	mills	PROPN
cblr-3040	1436	27	,	,	PUNCT
cblr-3040	1436	28	inc	inc	PROPN
cblr-3040	1436	29	.	.	PROPN
cblr-3040	1436	30	,	,	PUNCT
cblr-3040	1436	31	6	6	NUM
cblr-3040	1436	32	b.r	b.r	PROPN
cblr-3040	1436	33	.	.	PROPN
cblr-3040	1436	34	587	587	NUM
cblr-3040	1436	35	,	,	PUNCT
cblr-3040	1436	36	596	596	NUM
cblr-3040	1436	37	(	(	PUNCT
cblr-3040	1436	38	bankr	bankr	PROPN
cblr-3040	1436	39	.	.	PUNCT
cblr-3040	1437	1	s.d.n.y	s.d.n.y	PROPN
cblr-3040	1437	2	.	.	PROPN
cblr-3040	1437	3	1980	1980	NUM
cblr-3040	1437	4	)	)	PUNCT
cblr-3040	1437	5	'	'	PUNCT
cblr-3040	1438	1	[	[	X
cblr-3040	1438	2	slo	slo	PROPN
cblr-3040	1438	3	long	long	ADV
cblr-3040	1438	4	as	as	SCONJ
cblr-3040	1438	5	people	people	NOUN
cblr-3040	1438	6	do	do	AUX
cblr-3040	1438	7	not	not	PART
cblr-3040	1438	8	mean	mean	VERB
cblr-3040	1438	9	what	what	PRON
cblr-3040	1438	10	they	they	PRON
cblr-3040	1438	11	say	say	VERB
cblr-3040	1438	12	or	or	CCONJ
cblr-3040	1438	13	do	do	AUX
cblr-3040	1438	14	not	not	PART
cblr-3040	1438	15	say	say	VERB
cblr-3040	1438	16	what	what	PRON
cblr-3040	1438	17	they	they	PRON
cblr-3040	1438	18	mean	mean	VERB
cblr-3040	1438	19	,	,	PUNCT
cblr-3040	1438	20	there	there	PRON
cblr-3040	1438	21	will	will	AUX
cblr-3040	1438	22	be	be	AUX
cblr-3040	1438	23	enough	enough	ADJ
cblr-3040	1438	24	uncertainty	uncertainty	NOUN
cblr-3040	1438	25	to	to	PART
cblr-3040	1438	26	keep	keep	VERB
cblr-3040	1438	27	everyone	everyone	PRON
cblr-3040	1438	28	busy	busy	ADJ
cblr-3040	1438	29	hiding	hiding	NOUN
cblr-3040	1438	30	intent	intent	NOUN
cblr-3040	1438	31	and	and	CCONJ
cblr-3040	1438	32	obfuscating	obfuscate	VERB
cblr-3040	1438	33	meaning	meaning	NOUN
cblr-3040	1438	34	.	.	PUNCT
cblr-3040	1438	35	'	'	PUNCT
cblr-3040	1439	1	in	in	ADP
cblr-3040	1439	2	in	in	ADP
cblr-3040	1439	3	re	re	ADJ
cblr-3040	1439	4	best	good	ADJ
cblr-3040	1439	5	products	product	NOUN
cblr-3040	1439	6	,	,	PUNCT
cblr-3040	1439	7	inc	inc	PROPN
cblr-3040	1439	8	.	.	PROPN
cblr-3040	1439	9	,	,	PUNCT
cblr-3040	1439	10	157	157	NUM
cblr-3040	1439	11	b.r	b.r	PROPN
cblr-3040	1439	12	.	.	PROPN
cblr-3040	1439	13	222	222	NUM
cblr-3040	1439	14	,	,	PUNCT
cblr-3040	1439	15	224	224	NUM
cblr-3040	1439	16	,	,	PUNCT
cblr-3040	1439	17	(	(	PUNCT
cblr-3040	1439	18	bankr	bankr	NOUN
cblr-3040	1439	19	.	.	PUNCT
cblr-3040	1440	1	s.d.n.y	s.d.n.y	PROPN
cblr-3040	1440	2	.	.	PROPN
cblr-3040	1440	3	1993	1993	NUM
cblr-3040	1440	4	)	)	PUNCT
cblr-3040	1441	1	after	after	ADP
cblr-3040	1441	2	discussing	discuss	VERB
cblr-3040	1441	3	whether	whether	SCONJ
cblr-3040	1441	4	a	a	DET
cblr-3040	1441	5	transaction	transaction	NOUN
cblr-3040	1441	6	denominated	denominate	VERB
cblr-3040	1441	7	by	by	ADP
cblr-3040	1441	8	the	the	DET
cblr-3040	1441	9	parties	party	NOUN
cblr-3040	1441	10	as	as	ADP
cblr-3040	1441	11	a	a	DET
cblr-3040	1441	12	lease	lease	NOUN
cblr-3040	1441	13	should	should	AUX
cblr-3040	1441	14	be	be	AUX
cblr-3040	1441	15	recharacterized	recharacterize	VERB
cblr-3040	1441	16	,	,	PUNCT
cblr-3040	1441	17	the	the	DET
cblr-3040	1441	18	court	court	NOUN
cblr-3040	1441	19	quoted	quote	VERB
cblr-3040	1441	20	winston	winston	PROPN
cblr-3040	1441	21	mills	mill	NOUN
cblr-3040	1441	22	and	and	CCONJ
cblr-3040	1441	23	stated	state	VERB
cblr-3040	1441	24	,	,	PUNCT
cblr-3040	1441	25	'	'	PUNCT
cblr-3040	1441	26	[	[	X
cblr-3040	1441	27	n]ot	n]ot	NOUN
cblr-3040	1441	28	a	a	DET
cblr-3040	1441	29	lot	lot	NOUN
cblr-3040	1441	30	has	have	AUX
cblr-3040	1441	31	changed	change	VERB
cblr-3040	1441	32	since	since	SCONJ
cblr-3040	1441	33	judge	judge	PROPN
cblr-3040	1441	34	roy	roy	PROPN
cblr-3040	1441	35	babitt	babitt	PROPN
cblr-3040	1441	36	wrote	write	VERB
cblr-3040	1441	37	those	those	DET
cblr-3040	1441	38	words	word	NOUN
cblr-3040	1441	39	.	.	PUNCT
cblr-3040	1442	1	"	"	PUNCT
cblr-3040	1442	2	'	'	PUNCT
cblr-3040	1442	3	270	270	NUM
cblr-3040	1442	4	see	see	VERB
cblr-3040	1442	5	the	the	DET
cblr-3040	1442	6	enron	enron	PROPN
cblr-3040	1442	7	collapse	collapse	NOUN
cblr-3040	1442	8	(	(	PUNCT
cblr-3040	1442	9	questions	question	NOUN
cblr-3040	1442	10	addressed	address	VERB
cblr-3040	1442	11	to	to	ADP
cblr-3040	1442	12	robert	robert	PROPN
cblr-3040	1442	13	k.	k.	PROPN
cblr-3040	1442	14	herdman	herdman	PROPN
cblr-3040	1442	15	)	)	PUNCT
cblr-3040	1442	16	,	,	PUNCT
cblr-3040	1442	17	supra	supra	PROPN
cblr-3040	1442	18	note	note	PROPN
cblr-3040	1442	19	66	66	NUM
cblr-3040	1442	20	,	,	PUNCT
cblr-3040	1442	21	at	at	ADP
cblr-3040	1442	22	31	31	NUM
cblr-3040	1442	23	(	(	PUNCT
cblr-3040	1442	24	discussing	discuss	VERB
cblr-3040	1442	25	the	the	DET
cblr-3040	1442	26	use	use	NOUN
cblr-3040	1442	27	of	of	ADP
cblr-3040	1442	28	spes	spe	NOUN
cblr-3040	1442	29	in	in	ADP
cblr-3040	1442	30	various	various	ADJ
cblr-3040	1442	31	legitimate	legitimate	ADJ
cblr-3040	1442	32	and	and	CCONJ
cblr-3040	1442	33	transparent	transparent	ADJ
cblr-3040	1442	34	financing	financing	NOUN
cblr-3040	1442	35	and	and	CCONJ
cblr-3040	1442	36	liability	liability	NOUN
cblr-3040	1442	37	apportionment	apportionment	NOUN
cblr-3040	1442	38	transactions	transaction	NOUN
cblr-3040	1442	39	)	)	PUNCT
cblr-3040	1442	40	;	;	PUNCT
cblr-3040	1442	41	fasb	fasb	PROPN
cblr-3040	1442	42	's	's	PART
cblr-3040	1442	43	2002	2002	NUM
cblr-3040	1442	44	spe	spe	PROPN
cblr-3040	1442	45	proposed	propose	VERB
cblr-3040	1442	46	interpretation	interpretation	NOUN
cblr-3040	1442	47	,	,	PUNCT
cblr-3040	1442	48	supra	supra	PROPN
cblr-3040	1442	49	note	note	NOUN
cblr-3040	1442	50	90	90	NUM
cblr-3040	1442	51	,	,	PUNCT
cblr-3040	1442	52	at	at	ADP
cblr-3040	1442	53	i	i	PRON
cblr-3040	1442	54	(	(	PUNCT
cblr-3040	1442	55	"	"	PUNCT
cblr-3040	1442	56	[	[	X
cblr-3040	1442	57	m]ost	m]ost	NOUN
cblr-3040	1442	58	spes	spe	NOUN
cblr-3040	1442	59	serve	serve	VERB
cblr-3040	1442	60	valid	valid	ADJ
cblr-3040	1442	61	business	business	NOUN
cblr-3040	1442	62	purposes	purpose	NOUN
cblr-3040	1442	63	,	,	PUNCT
cblr-3040	1442	64	for	for	ADP
cblr-3040	1442	65	example	example	NOUN
cblr-3040	1442	66	,	,	PUNCT
cblr-3040	1442	67	by	by	ADP
cblr-3040	1442	68	isolating	isolate	VERB
cblr-3040	1442	69	assets	asset	NOUN
cblr-3040	1442	70	or	or	CCONJ
cblr-3040	1442	71	activities	activity	NOUN
cblr-3040	1442	72	to	to	PART
cblr-3040	1442	73	protect	protect	VERB
cblr-3040	1442	74	the	the	DET
cblr-3040	1442	75	interests	interest	NOUN
cblr-3040	1442	76	of	of	ADP
cblr-3040	1442	77	creditors	creditor	NOUN
cblr-3040	1442	78	or	or	CCONJ
cblr-3040	1442	79	other	other	ADJ
cblr-3040	1442	80	investors	investor	NOUN
cblr-3040	1442	81	or	or	CCONJ
cblr-3040	1442	82	to	to	PART
cblr-3040	1442	83	allocate	allocate	VERB
cblr-3040	1442	84	risks	risk	NOUN
cblr-3040	1442	85	among	among	ADP
cblr-3040	1442	86	participants	participant	NOUN
cblr-3040	1442	87	.	.	PUNCT
cblr-3040	1442	88	"	"	PUNCT
cblr-3040	1442	89	)	)	PUNCT
cblr-3040	1442	90	.	.	PUNCT
cblr-3040	1443	1	271	271	NUM
cblr-3040	1443	2	see	see	VERB
cblr-3040	1443	3	gao	gao	PROPN
cblr-3040	1443	4	2001	2001	NUM
cblr-3040	1443	5	sec	sec	PROPN
cblr-3040	1443	6	report	report	NOUN
cblr-3040	1443	7	,	,	PUNCT
cblr-3040	1443	8	supra	supra	PROPN
cblr-3040	1443	9	note	note	PROPN
cblr-3040	1443	10	16	16	NUM
cblr-3040	1443	11	,	,	PUNCT
cblr-3040	1443	12	at	at	ADP
cblr-3040	1443	13	5	5	NUM
cblr-3040	1443	14	-	-	SYM
cblr-3040	1443	15	7	7	NUM
cblr-3040	1443	16	.	.	PUNCT
cblr-3040	1444	1	[	[	X
cblr-3040	1444	2	vol	vol	NOUN
cblr-3040	1444	3	.	.	PUNCT
cblr-3040	1444	4	2003	2003	NUM
cblr-3040	1444	5	no	no	NOUN
cblr-3040	1444	6	.	.	PUNCT
cblr-3040	1445	1	1:35	1:35	NUM
cblr-3040	1445	2	]	]	PUNCT
cblr-3040	1445	3	stopping	stop	VERB
cblr-3040	1445	4	enron	enron	PROPN
cblr-3040	1445	5	end	end	NOUN
cblr-3040	1445	6	-	-	PUNCT
cblr-3040	1445	7	runs	run	NOUN
cblr-3040	1445	8	and	and	CCONJ
cblr-3040	1445	9	other	other	ADJ
cblr-3040	1445	10	trick	trick	NOUN
cblr-3040	1445	11	plays	play	VERB
cblr-3040	1445	12	147	147	NUM
cblr-3040	1445	13	sec	sec	PROPN
cblr-3040	1446	1	has	have	AUX
cblr-3040	1446	2	delegated	delegate	VERB
cblr-3040	1446	3	substantial	substantial	ADJ
cblr-3040	1446	4	authority	authority	NOUN
cblr-3040	1446	5	to	to	ADP
cblr-3040	1446	6	private	private	ADJ
cblr-3040	1446	7	sector	sector	NOUN
cblr-3040	1446	8	accounting	accounting	NOUN
cblr-3040	1446	9	bodies	body	NOUN
cblr-3040	1446	10	and	and	CCONJ
cblr-3040	1446	11	the	the	DET
cblr-3040	1446	12	fasb	fasb	NOUN
cblr-3040	1446	13	and	and	CCONJ
cblr-3040	1446	14	traditionally	traditionally	ADV
cblr-3040	1446	15	stopped	stop	VERB
cblr-3040	1446	16	short	short	ADV
cblr-3040	1446	17	of	of	ADP
cblr-3040	1446	18	controlling	control	VERB
cblr-3040	1446	19	accounting	accounting	NOUN
cblr-3040	1446	20	standards	standard	NOUN
cblr-3040	1446	21	in	in	ADP
cblr-3040	1446	22	the	the	DET
cblr-3040	1446	23	manner	manner	NOUN
cblr-3040	1446	24	former	former	ADJ
cblr-3040	1446	25	sec	sec	PROPN
cblr-3040	1446	26	chairman	chairman	NOUN
cblr-3040	1446	27	jerome	jerome	PROPN
cblr-3040	1446	28	frank	frank	PROPN
cblr-3040	1446	29	warned	warn	VERB
cblr-3040	1446	30	might	might	AUX
cblr-3040	1446	31	someday	someday	ADV
cblr-3040	1446	32	be	be	AUX
cblr-3040	1446	33	necessary	necessary	ADJ
cblr-3040	1446	34	.	.	PUNCT
cblr-3040	1447	1	72	72	NUM
cblr-3040	1447	2	2	2	NUM
cblr-3040	1447	3	.	.	PUNCT
cblr-3040	1447	4	limits	limit	NOUN
cblr-3040	1447	5	on	on	ADP
cblr-3040	1447	6	the	the	DET
cblr-3040	1447	7	effectiveness	effectiveness	NOUN
cblr-3040	1447	8	of	of	ADP
cblr-3040	1447	9	the	the	DET
cblr-3040	1447	10	accounting	accounting	NOUN
cblr-3040	1447	11	profession	profession	NOUN
cblr-3040	1447	12	and	and	CCONJ
cblr-3040	1447	13	fasb	fasb	NOUN
cblr-3040	1447	14	"	"	PUNCT
cblr-3040	1447	15	auditor	auditor	NOUN
cblr-3040	1447	16	independence	independence	NOUN
cblr-3040	1447	17	"	"	PUNCT
cblr-3040	1447	18	has	have	AUX
cblr-3040	1447	19	been	be	AUX
cblr-3040	1447	20	a	a	DET
cblr-3040	1447	21	concern	concern	NOUN
cblr-3040	1447	22	throughout	throughout	ADP
cblr-3040	1447	23	the	the	DET
cblr-3040	1447	24	history	history	NOUN
cblr-3040	1447	25	of	of	ADP
cblr-3040	1447	26	federal	federal	ADJ
cblr-3040	1447	27	securities	security	NOUN
cblr-3040	1447	28	regulation	regulation	NOUN
cblr-3040	1447	29	and	and	CCONJ
cblr-3040	1447	30	has	have	AUX
cblr-3040	1447	31	been	be	AUX
cblr-3040	1447	32	a	a	DET
cblr-3040	1447	33	particularly	particularly	ADV
cblr-3040	1447	34	high	high	ADJ
cblr-3040	1447	35	-	-	PUNCT
cblr-3040	1447	36	profile	profile	NOUN
cblr-3040	1447	37	topic	topic	NOUN
cblr-3040	1447	38	in	in	ADP
cblr-3040	1447	39	recent	recent	ADJ
cblr-3040	1447	40	years.273	years.273	PRON
cblr-3040	1447	41	speaking	speak	VERB
cblr-3040	1447	42	generally	generally	ADV
cblr-3040	1447	43	to	to	ADP
cblr-3040	1447	44	the	the	DET
cblr-3040	1447	45	relationship	relationship	NOUN
cblr-3040	1447	46	between	between	ADP
cblr-3040	1447	47	the	the	DET
cblr-3040	1447	48	sec	sec	PROPN
cblr-3040	1447	49	and	and	CCONJ
cblr-3040	1447	50	the	the	DET
cblr-3040	1447	51	accounting	accounting	NOUN
cblr-3040	1447	52	profession	profession	NOUN
cblr-3040	1447	53	between	between	ADP
cblr-3040	1447	54	1936	1936	NUM
cblr-3040	1447	55	and	and	CCONJ
cblr-3040	1447	56	1970	1970	NUM
cblr-3040	1447	57	,	,	PUNCT
cblr-3040	1447	58	james	james	PROPN
cblr-3040	1447	59	j.	j.	PROPN
cblr-3040	1447	60	needham	needham	PROPN
cblr-3040	1447	61	,	,	PUNCT
cblr-3040	1447	62	the	the	DET
cblr-3040	1447	63	first	first	ADJ
cblr-3040	1447	64	certified	certify	VERB
cblr-3040	1447	65	public	public	ADJ
cblr-3040	1447	66	accountant	accountant	NOUN
cblr-3040	1447	67	appointed	appoint	VERB
cblr-3040	1447	68	as	as	ADP
cblr-3040	1447	69	an	an	DET
cblr-3040	1447	70	sec	sec	PROPN
cblr-3040	1447	71	commissioner	commissioner	NOUN
cblr-3040	1447	72	,	,	PUNCT
cblr-3040	1447	73	identified	identify	VERB
cblr-3040	1447	74	a	a	DET
cblr-3040	1447	75	fear	fear	NOUN
cblr-3040	1447	76	in	in	ADP
cblr-3040	1447	77	the	the	DET
cblr-3040	1447	78	accounting	accounting	NOUN
cblr-3040	1447	79	profession	profession	NOUN
cblr-3040	1447	80	that	that	SCONJ
cblr-3040	1447	81	the	the	DET
cblr-3040	1447	82	sec	sec	PROPN
cblr-3040	1447	83	might	might	AUX
cblr-3040	1447	84	someday	someday	ADV
cblr-3040	1447	85	exercise	exercise	VERB
cblr-3040	1447	86	its	its	PRON
cblr-3040	1447	87	"	"	PUNCT
cblr-3040	1447	88	latent	latent	NOUN
cblr-3040	1447	89	power	power	NOUN
cblr-3040	1447	90	to	to	PART
cblr-3040	1447	91	prescribe	prescribe	VERB
cblr-3040	1447	92	accounting	accounting	NOUN
cblr-3040	1447	93	principles	principle	NOUN
cblr-3040	1447	94	and	and	CCONJ
cblr-3040	1447	95	methods	method	NOUN
cblr-3040	1447	96	.	.	PUNCT
cblr-3040	1447	97	"	"	PUNCT
cblr-3040	1448	1	commissioner	commissioner	PROPN
cblr-3040	1448	2	needham	needham	PROPN
cblr-3040	1448	3	cited	cite	VERB
cblr-3040	1448	4	authorities	authority	NOUN
cblr-3040	1448	5	tracing	trace	VERB
cblr-3040	1448	6	the	the	DET
cblr-3040	1448	7	fear	fear	NOUN
cblr-3040	1448	8	to	to	ADP
cblr-3040	1448	9	the	the	DET
cblr-3040	1448	10	following	follow	VERB
cblr-3040	1448	11	statement	statement	NOUN
cblr-3040	1448	12	by	by	ADP
cblr-3040	1448	13	sec	sec	PROPN
cblr-3040	1448	14	chairman	chairman	NOUN
cblr-3040	1448	15	landis	landis	PROPN
cblr-3040	1448	16	in	in	ADP
cblr-3040	1448	17	1936	1936	NUM
cblr-3040	1448	18	:	:	PUNCT
cblr-3040	1448	19	the	the	DET
cblr-3040	1448	20	impact	impact	NOUN
cblr-3040	1448	21	of	of	ADP
cblr-3040	1448	22	almost	almost	ADV
cblr-3040	1448	23	daily	daily	ADJ
cblr-3040	1448	24	tilts	tilt	VERB
cblr-3040	1448	25	with	with	ADP
cblr-3040	1448	26	accountants	accountant	NOUN
cblr-3040	1448	27	,	,	PUNCT
cblr-3040	1448	28	some	some	PRON
cblr-3040	1448	29	of	of	ADP
cblr-3040	1448	30	them	they	PRON
cblr-3040	1448	31	called	call	VERB
cblr-3040	1448	32	leaders	leader	NOUN
cblr-3040	1448	33	in	in	ADP
cblr-3040	1448	34	their	their	PRON
cblr-3040	1448	35	profession	profession	NOUN
cblr-3040	1448	36	,	,	PUNCT
cblr-3040	1448	37	often	often	ADV
cblr-3040	1448	38	272	272	NUM
cblr-3040	1448	39	see	see	VERB
cblr-3040	1448	40	supra	supra	PROPN
cblr-3040	1448	41	note	note	PROPN
cblr-3040	1448	42	16	16	NUM
cblr-3040	1448	43	(	(	PUNCT
cblr-3040	1448	44	citing	cite	VERB
cblr-3040	1448	45	authorities	authority	NOUN
cblr-3040	1448	46	describing	describe	VERB
cblr-3040	1448	47	the	the	DET
cblr-3040	1448	48	sec	sec	PROPN
cblr-3040	1448	49	's	's	PART
cblr-3040	1448	50	traditional	traditional	ADJ
cblr-3040	1448	51	deference	deference	NOUN
cblr-3040	1448	52	to	to	ADP
cblr-3040	1448	53	the	the	DET
cblr-3040	1448	54	fasb	fasb	NOUN
cblr-3040	1448	55	,	,	PUNCT
cblr-3040	1448	56	including	include	VERB
cblr-3040	1448	57	legislative	legislative	ADJ
cblr-3040	1448	58	history	history	NOUN
cblr-3040	1448	59	of	of	ADP
cblr-3040	1448	60	provisions	provision	NOUN
cblr-3040	1448	61	of	of	ADP
cblr-3040	1448	62	the	the	DET
cblr-3040	1448	63	sarbanes	sarbanes	PROPN
cblr-3040	1448	64	-	-	PUNCT
cblr-3040	1448	65	oxley	oxley	ADJ
cblr-3040	1448	66	act	act	NOUN
cblr-3040	1448	67	of	of	ADP
cblr-3040	1448	68	2002	2002	NUM
cblr-3040	1448	69	designed	design	VERB
cblr-3040	1448	70	to	to	PART
cblr-3040	1448	71	strengthen	strengthen	VERB
cblr-3040	1448	72	the	the	DET
cblr-3040	1448	73	independence	independence	NOUN
cblr-3040	1448	74	of	of	ADP
cblr-3040	1448	75	fasb	fasb	NOUN
cblr-3040	1448	76	)	)	PUNCT
cblr-3040	1448	77	.	.	PUNCT
cblr-3040	1449	1	213	213	NUM
cblr-3040	1449	2	see	see	VERB
cblr-3040	1449	3	,	,	PUNCT
cblr-3040	1449	4	e.g.	e.g.	ADV
cblr-3040	1449	5	,	,	PUNCT
cblr-3040	1449	6	17	17	NUM
cblr-3040	1449	7	c.f.r	c.f.r	NOUN
cblr-3040	1449	8	.	.	PUNCT
cblr-3040	1450	1	§	§	PROPN
cblr-3040	1450	2	210.2	210.2	NUM
cblr-3040	1450	3	-	-	SYM
cblr-3040	1450	4	01	01	NUM
cblr-3040	1450	5	(	(	PUNCT
cblr-3040	1450	6	2002	2002	NUM
cblr-3040	1450	7	)	)	PUNCT
cblr-3040	1450	8	(	(	PUNCT
cblr-3040	1450	9	the	the	DET
cblr-3040	1450	10	regulation	regulation	NOUN
cblr-3040	1450	11	s	s	NOUN
cblr-3040	1450	12	-	-	PUNCT
cblr-3040	1450	13	x	x	ADJ
cblr-3040	1450	14	rules	rule	NOUN
cblr-3040	1450	15	on	on	ADP
cblr-3040	1450	16	"	"	PUNCT
cblr-3040	1450	17	qualifications	qualification	NOUN
cblr-3040	1450	18	of	of	ADP
cblr-3040	1450	19	accountants	accountant	NOUN
cblr-3040	1450	20	,	,	PUNCT
cblr-3040	1450	21	"	"	PUNCT
cblr-3040	1450	22	as	as	SCONJ
cblr-3040	1450	23	amended	amend	VERB
cblr-3040	1450	24	in	in	ADP
cblr-3040	1450	25	2000	2000	NUM
cblr-3040	1450	26	to	to	PART
cblr-3040	1450	27	impose	impose	VERB
cblr-3040	1450	28	more	more	ADV
cblr-3040	1450	29	stringent	stringent	ADJ
cblr-3040	1450	30	auditor	auditor	NOUN
cblr-3040	1450	31	independence	independence	NOUN
cblr-3040	1450	32	rules	rule	NOUN
cblr-3040	1450	33	)	)	PUNCT
cblr-3040	1450	34	;	;	PUNCT
cblr-3040	1450	35	lynn	lynn	PROPN
cblr-3040	1450	36	e.	e.	PROPN
cblr-3040	1450	37	turner	turner	PROPN
cblr-3040	1450	38	,	,	PUNCT
cblr-3040	1450	39	sec	sec	PROPN
cblr-3040	1450	40	chief	chief	ADJ
cblr-3040	1450	41	accountant	accountant	NOUN
cblr-3040	1450	42	,	,	PUNCT
cblr-3040	1450	43	current	current	ADJ
cblr-3040	1450	44	sec	sec	PROPN
cblr-3040	1450	45	developments	development	NOUN
cblr-3040	1450	46	:	:	PUNCT
cblr-3040	1450	47	independence	independence	NOUN
cblr-3040	1450	48	matters	matter	NOUN
cblr-3040	1450	49	,	,	PUNCT
cblr-3040	1450	50	remarks	remark	NOUN
cblr-3040	1450	51	at	at	ADP
cblr-3040	1450	52	the	the	DET
cblr-3040	1450	53	28th	28th	ADJ
cblr-3040	1450	54	annual	annual	ADJ
cblr-3040	1450	55	national	national	ADJ
cblr-3040	1450	56	conference	conference	NOUN
cblr-3040	1450	57	of	of	ADP
cblr-3040	1450	58	current	current	ADJ
cblr-3040	1450	59	sec	sec	PROPN
cblr-3040	1450	60	developments	development	NOUN
cblr-3040	1450	61	(	(	PUNCT
cblr-3040	1450	62	dec	dec	PROPN
cblr-3040	1450	63	.	.	PROPN
cblr-3040	1450	64	6	6	NUM
cblr-3040	1450	65	,	,	PUNCT
cblr-3040	1450	66	2000	2000	NUM
cblr-3040	1450	67	)	)	PUNCT
cblr-3040	1450	68	,	,	PUNCT
cblr-3040	1450	69	available	available	ADJ
cblr-3040	1450	70	at	at	ADP
cblr-3040	1450	71	http://www.sec.gov/news/speech/spch445.htm	http://www.sec.gov/news/speech/spch445.htm	PROPN
cblr-3040	1451	1	[	[	X
cblr-3040	1451	2	hereinafter	hereinafter	NOUN
cblr-3040	1451	3	current	current	ADJ
cblr-3040	1451	4	sec	sec	PROPN
cblr-3040	1451	5	developments	development	NOUN
cblr-3040	1451	6	,	,	PUNCT
cblr-3040	1451	7	remarks	remark	NOUN
cblr-3040	1451	8	by	by	ADP
cblr-3040	1451	9	lynn	lynn	PROPN
cblr-3040	1451	10	turner	turner	PROPN
cblr-3040	1451	11	,	,	PUNCT
cblr-3040	1451	12	dec	dec	PROPN
cblr-3040	1451	13	.	.	PROPN
cblr-3040	1451	14	6	6	NUM
cblr-3040	1451	15	,	,	PUNCT
cblr-3040	1451	16	2000	2000	NUM
cblr-3040	1451	17	]	]	PUNCT
cblr-3040	1451	18	(	(	PUNCT
cblr-3040	1451	19	explaining	explain	VERB
cblr-3040	1451	20	various	various	ADJ
cblr-3040	1451	21	details	detail	NOUN
cblr-3040	1451	22	of	of	ADP
cblr-3040	1451	23	the	the	DET
cblr-3040	1451	24	new	new	ADJ
cblr-3040	1451	25	auditor	auditor	NOUN
cblr-3040	1451	26	independence	independence	NOUN
cblr-3040	1451	27	rules	rule	NOUN
cblr-3040	1451	28	inserted	insert	VERB
cblr-3040	1451	29	in	in	ADP
cblr-3040	1451	30	regulation	regulation	NOUN
cblr-3040	1451	31	s	s	NOUN
cblr-3040	1451	32	-	-	PUNCT
cblr-3040	1451	33	x	x	NOUN
cblr-3040	1451	34	in	in	ADP
cblr-3040	1451	35	2000	2000	NUM
cblr-3040	1451	36	)	)	PUNCT
cblr-3040	1451	37	;	;	PUNCT
cblr-3040	1451	38	david	david	PROPN
cblr-3040	1451	39	m.	m.	PROPN
cblr-3040	1451	40	becker	becker	PROPN
cblr-3040	1451	41	,	,	PUNCT
cblr-3040	1451	42	sec	sec	PROPN
cblr-3040	1451	43	general	general	ADJ
cblr-3040	1451	44	counsel	counsel	NOUN
cblr-3040	1451	45	,	,	PUNCT
cblr-3040	1451	46	a	a	DET
cblr-3040	1451	47	temperate	temperate	ADJ
cblr-3040	1451	48	peace	peace	NOUN
cblr-3040	1451	49	,	,	PUNCT
cblr-3040	1451	50	remarks	remark	NOUN
cblr-3040	1451	51	at	at	ADP
cblr-3040	1451	52	corporate	corporate	ADJ
cblr-3040	1451	53	accountability	accountability	NOUN
cblr-3040	1451	54	conference	conference	NOUN
cblr-3040	1451	55	(	(	PUNCT
cblr-3040	1451	56	mar	mar	PROPN
cblr-3040	1451	57	.	.	PROPN
cblr-3040	1451	58	10	10	NUM
cblr-3040	1451	59	,	,	PUNCT
cblr-3040	1451	60	2001	2001	NUM
cblr-3040	1451	61	)	)	PUNCT
cblr-3040	1451	62	available	available	ADJ
cblr-3040	1451	63	at	at	ADP
cblr-3040	1451	64	http://www.sec.gov/news/speech	http://www.sec.gov/news/speech	PROPN
cblr-3040	1451	65	/spch478.htm	/spch478.htm	PUNCT
cblr-3040	1451	66	(	(	PUNCT
cblr-3040	1451	67	reflecting	reflect	VERB
cblr-3040	1451	68	on	on	ADP
cblr-3040	1451	69	the	the	DET
cblr-3040	1451	70	controversy	controversy	NOUN
cblr-3040	1451	71	surrounding	surround	VERB
cblr-3040	1451	72	the	the	DET
cblr-3040	1451	73	formulation	formulation	NOUN
cblr-3040	1451	74	of	of	ADP
cblr-3040	1451	75	the	the	DET
cblr-3040	1451	76	rules	rule	NOUN
cblr-3040	1451	77	promulgated	promulgate	VERB
cblr-3040	1451	78	in	in	ADP
cblr-3040	1451	79	2000	2000	NUM
cblr-3040	1451	80	,	,	PUNCT
cblr-3040	1451	81	and	and	CCONJ
cblr-3040	1451	82	alluding	allude	VERB
cblr-3040	1451	83	to	to	ADP
cblr-3040	1451	84	reports	report	NOUN
cblr-3040	1451	85	which	which	PRON
cblr-3040	1451	86	had	have	AUX
cblr-3040	1451	87	characterized	characterize	VERB
cblr-3040	1451	88	the	the	DET
cblr-3040	1451	89	project	project	NOUN
cblr-3040	1451	90	as	as	ADP
cblr-3040	1451	91	"	"	PUNCT
cblr-3040	1451	92	one	one	NUM
cblr-3040	1451	93	of	of	ADP
cblr-3040	1451	94	the	the	DET
cblr-3040	1451	95	nastiest	nasty	ADJ
cblr-3040	1451	96	rulemaking	rulemaking	NOUN
cblr-3040	1451	97	fights	fight	NOUN
cblr-3040	1451	98	washington	washington	PROPN
cblr-3040	1451	99	has	have	AUX
cblr-3040	1451	100	seen	see	VERB
cblr-3040	1451	101	in	in	ADP
cblr-3040	1451	102	years	year	NOUN
cblr-3040	1451	103	"	"	PUNCT
cblr-3040	1451	104	)	)	PUNCT
cblr-3040	1451	105	.	.	PUNCT
cblr-3040	1452	1	columbia	columbia	PROPN
cblr-3040	1452	2	business	business	PROPN
cblr-3040	1452	3	law	law	PROPN
cblr-3040	1452	4	review	review	NOUN
cblr-3040	1452	5	leaves	leave	VERB
cblr-3040	1452	6	little	little	ADJ
cblr-3040	1452	7	doubt	doubt	NOUN
cblr-3040	1452	8	that	that	SCONJ
cblr-3040	1452	9	their	their	PRON
cblr-3040	1452	10	loyalties	loyalty	NOUN
cblr-3040	1452	11	to	to	ADP
cblr-3040	1452	12	management	management	NOUN
cblr-3040	1452	13	are	be	AUX
cblr-3040	1452	14	stronger	strong	ADJ
cblr-3040	1452	15	than	than	ADP
cblr-3040	1452	16	their	their	PRON
cblr-3040	1452	17	sense	sense	NOUN
cblr-3040	1452	18	of	of	ADP
cblr-3040	1452	19	responsibility	responsibility	NOUN
cblr-3040	1452	20	to	to	ADP
cblr-3040	1452	21	the	the	DET
cblr-3040	1452	22	investor.274	investor.274	PROPN
cblr-3040	1452	23	commissioner	commissioner	PROPN
cblr-3040	1452	24	needham	needham	PROPN
cblr-3040	1452	25	went	go	VERB
cblr-3040	1452	26	on	on	ADP
cblr-3040	1452	27	to	to	PART
cblr-3040	1452	28	cite	cite	VERB
cblr-3040	1452	29	commentary	commentary	NOUN
cblr-3040	1452	30	addressing	address	VERB
cblr-3040	1452	31	the	the	DET
cblr-3040	1452	32	following	follow	VERB
cblr-3040	1452	33	thirty	thirty	NUM
cblr-3040	1452	34	-	-	PUNCT
cblr-3040	1452	35	four	four	NUM
cblr-3040	1452	36	years	year	NOUN
cblr-3040	1452	37	of	of	ADP
cblr-3040	1452	38	sometimes	sometimes	ADV
cblr-3040	1452	39	strained	strained	ADJ
cblr-3040	1452	40	accounting	accounting	NOUN
cblr-3040	1452	41	professionlsec	professionlsec	NOUN
cblr-3040	1452	42	cooperation	cooperation	NOUN
cblr-3040	1452	43	(	(	PUNCT
cblr-3040	1452	44	chronicled	chronicle	VERB
cblr-3040	1452	45	in	in	ADP
cblr-3040	1452	46	a	a	DET
cblr-3040	1452	47	book	book	NOUN
cblr-3040	1452	48	by	by	ADP
cblr-3040	1452	49	jack	jack	PROPN
cblr-3040	1452	50	carey	carey	PROPN
cblr-3040	1452	51	,	,	PUNCT
cblr-3040	1452	52	a	a	DET
cblr-3040	1452	53	long	long	ADJ
cblr-3040	1452	54	-	-	PUNCT
cblr-3040	1452	55	time	time	NOUN
cblr-3040	1452	56	officer	officer	NOUN
cblr-3040	1452	57	of	of	ADP
cblr-3040	1452	58	the	the	DET
cblr-3040	1452	59	aicpa	aicpa	NOUN
cblr-3040	1452	60	,	,	PUNCT
cblr-3040	1452	61	aptly	aptly	ADV
cblr-3040	1452	62	entitled	entitle	VERB
cblr-3040	1452	63	honeymoon	honeymoon	NOUN
cblr-3040	1452	64	ends	end	NOUN
cblr-3040	1452	65	)	)	PUNCT
cblr-3040	1452	66	and	and	CCONJ
cblr-3040	1452	67	quoted	quote	VERB
cblr-3040	1452	68	sec	sec	PROPN
cblr-3040	1452	69	chairman	chairman	NOUN
cblr-3040	1452	70	manuel	manuel	PROPN
cblr-3040	1452	71	f.	f.	PROPN
cblr-3040	1452	72	(	(	PUNCT
cblr-3040	1452	73	manny	manny	PROPN
cblr-3040	1452	74	)	)	PUNCT
cblr-3040	1452	75	cohen	cohen	PROPN
cblr-3040	1452	76	's	's	PART
cblr-3040	1452	77	1966	1966	NUM
cblr-3040	1452	78	remarks	remark	NOUN
cblr-3040	1452	79	that	that	SCONJ
cblr-3040	1452	80	:	:	PUNCT
cblr-3040	1452	81	congress	congress	PROPN
cblr-3040	1452	82	has	have	AUX
cblr-3040	1452	83	given	give	VERB
cblr-3040	1452	84	[	[	PRON
cblr-3040	1452	85	the	the	DET
cblr-3040	1452	86	sec	sec	PROPN
cblr-3040	1452	87	]	]	X
cblr-3040	1452	88	the	the	DET
cblr-3040	1452	89	final	final	ADJ
cblr-3040	1452	90	responsibility	responsibility	NOUN
cblr-3040	1452	91	for	for	ADP
cblr-3040	1452	92	insuring	insure	VERB
cblr-3040	1452	93	that	that	DET
cblr-3040	1452	94	adequate	adequate	ADJ
cblr-3040	1452	95	standards	standard	NOUN
cblr-3040	1452	96	of	of	ADP
cblr-3040	1452	97	disclosure	disclosure	NOUN
cblr-3040	1452	98	are	be	AUX
cblr-3040	1452	99	maintained	maintain	VERB
cblr-3040	1452	100	and	and	CCONJ
cblr-3040	1452	101	it	it	PRON
cblr-3040	1452	102	is	be	AUX
cblr-3040	1452	103	a	a	DET
cblr-3040	1452	104	responsibility	responsibility	NOUN
cblr-3040	1452	105	that	that	SCONJ
cblr-3040	1452	106	we	we	PRON
cblr-3040	1452	107	take	take	VERB
cblr-3040	1452	108	very	very	ADV
cblr-3040	1452	109	seriously	seriously	ADV
cblr-3040	1452	110	.	.	PUNCT
cblr-3040	1453	1	however	however	ADV
cblr-3040	1453	2	,	,	PUNCT
cblr-3040	1453	3	we	we	PRON
cblr-3040	1453	4	prefer	prefer	VERB
cblr-3040	1453	5	-and	-and	PUNCT
cblr-3040	1454	1	i	i	PRON
cblr-3040	1454	2	anticipate	anticipate	VERB
cblr-3040	1454	3	that	that	SCONJ
cblr-3040	1454	4	the	the	DET
cblr-3040	1454	5	commission	commission	NOUN
cblr-3040	1454	6	will	will	AUX
cblr-3040	1454	7	always	always	ADV
cblr-3040	1454	8	prefer	prefer	VERB
cblr-3040	1454	9	-to	-to	INTJ
cblr-3040	1454	10	accomplish	accomplish	VERB
cblr-3040	1454	11	these	these	DET
cblr-3040	1454	12	objectives	objective	NOUN
cblr-3040	1454	13	through	through	ADP
cblr-3040	1454	14	cooperation	cooperation	NOUN
cblr-3040	1454	15	as	as	ADV
cblr-3040	1454	16	long	long	ADV
cblr-3040	1454	17	as	as	SCONJ
cblr-3040	1454	18	we	we	PRON
cblr-3040	1454	19	are	be	AUX
cblr-3040	1454	20	persuaded	persuade	VERB
cblr-3040	1454	21	that	that	SCONJ
cblr-3040	1454	22	it	it	PRON
cblr-3040	1454	23	is	be	AUX
cblr-3040	1454	24	an	an	DET
cblr-3040	1454	25	effective	effective	ADJ
cblr-3040	1454	26	and	and	CCONJ
cblr-3040	1454	27	expeditious	expeditious	ADJ
cblr-3040	1454	28	way	way	NOUN
cblr-3040	1454	29	to	to	PART
cblr-3040	1454	30	achieve	achieve	VERB
cblr-3040	1454	31	them	they	PRON
cblr-3040	1454	32	.	.	PUNCT
cblr-3040	1455	1	significantly	significantly	ADV
cblr-3040	1455	2	,	,	PUNCT
cblr-3040	1455	3	commissioner	commissioner	PROPN
cblr-3040	1455	4	needham	needham	PROPN
cblr-3040	1455	5	then	then	ADV
cblr-3040	1455	6	noted	note	VERB
cblr-3040	1455	7	jack	jack	PROPN
cblr-3040	1455	8	carey	carey	PROPN
cblr-3040	1455	9	's	's	PART
cblr-3040	1455	10	suggestion	suggestion	NOUN
cblr-3040	1455	11	that	that	SCONJ
cblr-3040	1455	12	the	the	DET
cblr-3040	1455	13	sec	sec	PROPN
cblr-3040	1455	14	's	's	PART
cblr-3040	1455	15	"	"	PUNCT
cblr-3040	1455	16	thinly	thinly	ADV
cblr-3040	1455	17	veiled	veil	VERB
cblr-3040	1455	18	"	"	PUNCT
cblr-3040	1455	19	threat	threat	NOUN
cblr-3040	1455	20	to	to	PART
cblr-3040	1455	21	step	step	VERB
cblr-3040	1455	22	in	in	ADV
cblr-3040	1455	23	if	if	SCONJ
cblr-3040	1455	24	necessary	necessary	ADJ
cblr-3040	1455	25	to	to	PART
cblr-3040	1455	26	set	set	VERB
cblr-3040	1455	27	accounting	accounting	NOUN
cblr-3040	1455	28	principles	principle	NOUN
cblr-3040	1455	29	and	and	CCONJ
cblr-3040	1455	30	methods	method	NOUN
cblr-3040	1455	31	"	"	PUNCT
cblr-3040	1455	32	prodded	prod	VERB
cblr-3040	1455	33	the	the	DET
cblr-3040	1455	34	[	[	X
cblr-3040	1455	35	accounting	accounting	NOUN
cblr-3040	1455	36	]	]	PUNCT
cblr-3040	1455	37	profession	profession	NOUN
cblr-3040	1455	38	to	to	PART
cblr-3040	1455	39	make	make	VERB
cblr-3040	1455	40	improvements	improvement	NOUN
cblr-3040	1455	41	both	both	PRON
cblr-3040	1455	42	in	in	ADP
cblr-3040	1455	43	accounting	accounting	NOUN
cblr-3040	1455	44	and	and	CCONJ
cblr-3040	1455	45	auditing	auditing	NOUN
cblr-3040	1455	46	that	that	PRON
cblr-3040	1455	47	otherwise	otherwise	ADV
cblr-3040	1455	48	might	might	AUX
cblr-3040	1455	49	have	have	AUX
cblr-3040	1455	50	taken	take	VERB
cblr-3040	1455	51	longer	long	ADV
cblr-3040	1455	52	to	to	PART
cblr-3040	1455	53	achieve	achieve	VERB
cblr-3040	1455	54	,	,	PUNCT
cblr-3040	1455	55	"	"	PUNCT
cblr-3040	1455	56	before	before	ADP
cblr-3040	1455	57	concluding	conclude	VERB
cblr-3040	1455	58	,	,	PUNCT
cblr-3040	1455	59	under	under	ADP
cblr-3040	1455	60	the	the	DET
cblr-3040	1455	61	circumstances	circumstance	NOUN
cblr-3040	1455	62	prevailing	prevail	VERB
cblr-3040	1455	63	in	in	ADP
cblr-3040	1455	64	1970	1970	NUM
cblr-3040	1455	65	,	,	PUNCT
cblr-3040	1455	66	that	that	PRON
cblr-3040	1455	67	:	:	PUNCT
cblr-3040	1455	68	i	i	PRON
cblr-3040	1455	69	see	see	VERB
cblr-3040	1455	70	little	little	ADJ
cblr-3040	1455	71	possibility	possibility	NOUN
cblr-3040	1455	72	the	the	DET
cblr-3040	1455	73	relationship	relationship	NOUN
cblr-3040	1455	74	between	between	ADP
cblr-3040	1455	75	the	the	DET
cblr-3040	1455	76	profession	profession	NOUN
cblr-3040	1455	77	and	and	CCONJ
cblr-3040	1455	78	the	the	DET
cblr-3040	1455	79	commission	commission	NOUN
cblr-3040	1455	80	will	will	AUX
cblr-3040	1455	81	change	change	VERB
cblr-3040	1455	82	materially	materially	ADV
cblr-3040	1455	83	;	;	PUNCT
cblr-3040	1455	84	and	and	CCONJ
cblr-3040	1455	85	while	while	SCONJ
cblr-3040	1455	86	the	the	DET
cblr-3040	1455	87	"	"	PUNCT
cblr-3040	1455	88	honeymoon	honeymoon	NOUN
cblr-3040	1455	89	"	"	PUNCT
cblr-3040	1455	90	has	have	AUX
cblr-3040	1455	91	ended	end	VERB
cblr-3040	1455	92	,	,	PUNCT
cblr-3040	1455	93	i	i	PRON
cblr-3040	1455	94	trust	trust	VERB
cblr-3040	1455	95	the	the	DET
cblr-3040	1455	96	two	two	NUM
cblr-3040	1455	97	groups	group	NOUN
cblr-3040	1455	98	can	can	AUX
cblr-3040	1455	99	maintain	maintain	VERB
cblr-3040	1455	100	some	some	DET
cblr-3040	1455	101	marital	marital	ADJ
cblr-3040	1455	102	bliss	bliss	NOUN
cblr-3040	1455	103	.	.	PUNCT
cblr-3040	1456	1	like	like	ADP
cblr-3040	1456	2	other	other	ADJ
cblr-3040	1456	3	groups	group	NOUN
cblr-3040	1456	4	which	which	PRON
cblr-3040	1456	5	have	have	VERB
cblr-3040	1456	6	their	their	PRON
cblr-3040	1456	7	own	own	ADJ
cblr-3040	1456	8	personality	personality	NOUN
cblr-3040	1456	9	and	and	CCONJ
cblr-3040	1456	10	which	which	PRON
cblr-3040	1456	11	must	must	AUX
cblr-3040	1456	12	work	work	VERB
cblr-3040	1456	13	continually	continually	ADV
cblr-3040	1456	14	in	in	ADP
cblr-3040	1456	15	close	close	ADJ
cblr-3040	1456	16	proximity	proximity	NOUN
cblr-3040	1456	17	,	,	PUNCT
cblr-3040	1456	18	some	some	DET
cblr-3040	1456	19	friction	friction	NOUN
cblr-3040	1456	20	will	will	AUX
cblr-3040	1456	21	develop	develop	VERB
cblr-3040	1456	22	;	;	PUNCT
cblr-3040	1456	23	but	but	CCONJ
cblr-3040	1456	24	,	,	PUNCT
cblr-3040	1456	25	the	the	DET
cblr-3040	1456	26	beneficial	beneficial	ADJ
cblr-3040	1456	27	results	result	NOUN
cblr-3040	1456	28	so	so	ADV
cblr-3040	1456	29	far	far	ADV
cblr-3040	1456	30	have	have	AUX
cblr-3040	1456	31	made	make	VERB
cblr-3040	1456	32	the	the	DET
cblr-3040	1456	33	relationship	relationship	NOUN
cblr-3040	1456	34	one	one	NUM
cblr-3040	1456	35	to	to	PART
cblr-3040	1456	36	be	be	AUX
cblr-3040	1456	37	envied	envy	VERB
cblr-3040	1456	38	by	by	ADP
cblr-3040	1456	39	other	other	ADJ
cblr-3040	1456	40	professionals.275	professionals.275	PROPN
cblr-3040	1456	41	274	274	NUM
cblr-3040	1456	42	james	james	PROPN
cblr-3040	1456	43	j.	j.	PROPN
cblr-3040	1456	44	needham	needham	PROPN
cblr-3040	1456	45	,	,	PUNCT
cblr-3040	1456	46	some	some	DET
cblr-3040	1456	47	general	general	ADJ
cblr-3040	1456	48	remarks	remark	NOUN
cblr-3040	1456	49	about	about	ADP
cblr-3040	1456	50	the	the	DET
cblr-3040	1456	51	sec	sec	PROPN
cblr-3040	1456	52	and	and	CCONJ
cblr-3040	1456	53	the	the	DET
cblr-3040	1456	54	accounting	accounting	NOUN
cblr-3040	1456	55	profession	profession	NOUN
cblr-3040	1456	56	(	(	PUNCT
cblr-3040	1456	57	oct	oct	PROPN
cblr-3040	1456	58	.	.	PROPN
cblr-3040	1456	59	20	20	NUM
cblr-3040	1456	60	1970	1970	NUM
cblr-3040	1456	61	)	)	PUNCT
cblr-3040	1456	62	,	,	PUNCT
cblr-3040	1456	63	reprinted	reprint	VERB
cblr-3040	1456	64	in	in	ADP
cblr-3040	1456	65	federal	federal	ADJ
cblr-3040	1456	66	securities	security	NOUN
cblr-3040	1456	67	law	law	NOUN
cblr-3040	1456	68	and	and	CCONJ
cblr-3040	1456	69	accounting	accounting	NOUN
cblr-3040	1456	70	1933	1933	NUM
cblr-3040	1456	71	-	-	SYM
cblr-3040	1456	72	1970	1970	NUM
cblr-3040	1456	73	selected	select	VERB
cblr-3040	1456	74	addresses	address	NOUN
cblr-3040	1456	75	334	334	NUM
cblr-3040	1456	76	,	,	PUNCT
cblr-3040	1456	77	335	335	NUM
cblr-3040	1456	78	(	(	PUNCT
cblr-3040	1456	79	gary	gary	PROPN
cblr-3040	1456	80	john	john	PROPN
cblr-3040	1456	81	previts	previts	PROPN
cblr-3040	1456	82	&	&	CCONJ
cblr-3040	1456	83	alfred	alfred	PROPN
cblr-3040	1456	84	r.	r.	PROPN
cblr-3040	1456	85	roberts	roberts	PROPN
cblr-3040	1456	86	eds	eds	PROPN
cblr-3040	1456	87	.	.	PROPN
cblr-3040	1456	88	,	,	PUNCT
cblr-3040	1456	89	1986	1986	NUM
cblr-3040	1456	90	)	)	PUNCT
cblr-3040	1456	91	.	.	PUNCT
cblr-3040	1457	1	2	2	NUM
cblr-3040	1457	2	5	5	NUM
cblr-3040	1457	3	i	i	PRON
cblr-3040	1457	4	d.	d.	NOUN
cblr-3040	1457	5	at	at	ADP
cblr-3040	1457	6	335	335	NUM
cblr-3040	1457	7	-	-	SYM
cblr-3040	1457	8	36	36	NUM
cblr-3040	1457	9	.	.	PUNCT
cblr-3040	1458	1	[	[	X
cblr-3040	1458	2	vol	vol	NOUN
cblr-3040	1458	3	.	.	PUNCT
cblr-3040	1458	4	2003	2003	NUM
cblr-3040	1458	5	no	no	NOUN
cblr-3040	1458	6	.	.	PUNCT
cblr-3040	1459	1	1:35	1:35	NUM
cblr-3040	1459	2	]	]	PUNCT
cblr-3040	1459	3	stopping	stop	VERB
cblr-3040	1459	4	enron	enron	PROPN
cblr-3040	1459	5	end	end	NOUN
cblr-3040	1459	6	-	-	PUNCT
cblr-3040	1459	7	runs	run	NOUN
cblr-3040	1459	8	and	and	CCONJ
cblr-3040	1459	9	other	other	ADJ
cblr-3040	1459	10	trick	trick	NOUN
cblr-3040	1459	11	plays	play	VERB
cblr-3040	1459	12	149	149	NUM
cblr-3040	1459	13	recent	recent	ADJ
cblr-3040	1459	14	reports	report	NOUN
cblr-3040	1459	15	issued	issue	VERB
cblr-3040	1459	16	by	by	ADP
cblr-3040	1459	17	the	the	DET
cblr-3040	1459	18	gao	gao	PROPN
cblr-3040	1459	19	suggest	suggest	VERB
cblr-3040	1459	20	that	that	SCONJ
cblr-3040	1459	21	in	in	ADP
cblr-3040	1459	22	the	the	DET
cblr-3040	1459	23	three	three	NUM
cblr-3040	1459	24	decades	decade	NOUN
cblr-3040	1459	25	since	since	SCONJ
cblr-3040	1459	26	commissioner	commissioner	PROPN
cblr-3040	1459	27	needham	needham	PROPN
cblr-3040	1459	28	's	's	PART
cblr-3040	1459	29	1970	1970	NUM
cblr-3040	1459	30	remarks	remark	NOUN
cblr-3040	1459	31	,	,	PUNCT
cblr-3040	1459	32	the	the	DET
cblr-3040	1459	33	relationship	relationship	NOUN
cblr-3040	1459	34	between	between	ADP
cblr-3040	1459	35	the	the	DET
cblr-3040	1459	36	sec	sec	PROPN
cblr-3040	1459	37	and	and	CCONJ
cblr-3040	1459	38	the	the	DET
cblr-3040	1459	39	accounting	accounting	NOUN
cblr-3040	1459	40	profession	profession	NOUN
cblr-3040	1459	41	has	have	AUX
cblr-3040	1459	42	indeed	indeed	ADV
cblr-3040	1459	43	remained	remain	VERB
cblr-3040	1459	44	relatively	relatively	ADV
cblr-3040	1459	45	consistent	consistent	ADJ
cblr-3040	1459	46	.	.	PUNCT
cblr-3040	1460	1	"	"	PUNCT
cblr-3040	1460	2	'	'	PUNCT
cblr-3040	1460	3	there	there	PRON
cblr-3040	1460	4	has	have	AUX
cblr-3040	1460	5	been	be	AUX
cblr-3040	1460	6	significant	significant	ADJ
cblr-3040	1460	7	collaboration	collaboration	NOUN
cblr-3040	1460	8	in	in	ADP
cblr-3040	1460	9	dealing	deal	VERB
cblr-3040	1460	10	with	with	ADP
cblr-3040	1460	11	accounting	accounting	NOUN
cblr-3040	1460	12	issues	issue	NOUN
cblr-3040	1460	13	despite	despite	SCONJ
cblr-3040	1460	14	the	the	DET
cblr-3040	1460	15	bumps	bump	NOUN
cblr-3040	1460	16	in	in	ADP
cblr-3040	1460	17	the	the	DET
cblr-3040	1460	18	road	road	NOUN
cblr-3040	1460	19	concerning	concern	VERB
cblr-3040	1460	20	the	the	DET
cblr-3040	1460	21	quality	quality	NOUN
cblr-3040	1460	22	of	of	ADP
cblr-3040	1460	23	public	public	ADJ
cblr-3040	1460	24	company	company	NOUN
cblr-3040	1460	25	audits	audits	NOUN
cblr-3040	1460	26	and	and	CCONJ
cblr-3040	1460	27	"	"	PUNCT
cblr-3040	1460	28	auditor	auditor	NOUN
cblr-3040	1460	29	independence	independence	NOUN
cblr-3040	1460	30	.	.	PUNCT
cblr-3040	1461	1	'	'	PUNCT
cblr-3040	1461	2	277	277	NUM
cblr-3040	1461	3	however	however	ADV
cblr-3040	1461	4	,	,	PUNCT
cblr-3040	1461	5	there	there	PRON
cblr-3040	1461	6	have	have	AUX
cblr-3040	1461	7	also	also	ADV
cblr-3040	1461	8	been	be	AUX
cblr-3040	1461	9	suggestions	suggestion	NOUN
cblr-3040	1461	10	,	,	PUNCT
cblr-3040	1461	11	well	well	ADV
cblr-3040	1461	12	before	before	ADP
cblr-3040	1461	13	enron	enron	PROPN
cblr-3040	1461	14	,	,	PUNCT
cblr-3040	1461	15	that	that	SCONJ
cblr-3040	1461	16	the	the	DET
cblr-3040	1461	17	sec	sec	PROPN
cblr-3040	1461	18	take	take	VERB
cblr-3040	1461	19	a	a	DET
cblr-3040	1461	20	more	more	ADV
cblr-3040	1461	21	proactive	proactive	ADJ
cblr-3040	1461	22	role	role	NOUN
cblr-3040	1461	23	in	in	ADP
cblr-3040	1461	24	the	the	DET
cblr-3040	1461	25	setting	setting	NOUN
cblr-3040	1461	26	of	of	ADP
cblr-3040	1461	27	accounting	accounting	NOUN
cblr-3040	1461	28	standards	standard	NOUN
cblr-3040	1461	29	.	.	PUNCT
cblr-3040	1462	1	28	28	NUM
cblr-3040	1462	2	there	there	PRON
cblr-3040	1462	3	are	be	VERB
cblr-3040	1462	4	many	many	ADJ
cblr-3040	1462	5	reasons	reason	NOUN
cblr-3040	1462	6	to	to	PART
cblr-3040	1462	7	respect	respect	VERB
cblr-3040	1462	8	the	the	DET
cblr-3040	1462	9	work	work	NOUN
cblr-3040	1462	10	of	of	ADP
cblr-3040	1462	11	accounting	accounting	NOUN
cblr-3040	1462	12	bodies	body	NOUN
cblr-3040	1462	13	and	and	CCONJ
cblr-3040	1462	14	the	the	DET
cblr-3040	1462	15	fasb	fasb	NOUN
cblr-3040	1462	16	in	in	ADP
cblr-3040	1462	17	bringing	bring	VERB
cblr-3040	1462	18	a	a	DET
cblr-3040	1462	19	general	general	ADJ
cblr-3040	1462	20	quality	quality	NOUN
cblr-3040	1462	21	of	of	ADP
cblr-3040	1462	22	disclosure	disclosure	NOUN
cblr-3040	1462	23	to	to	ADP
cblr-3040	1462	24	u.s	u.s	PROPN
cblr-3040	1462	25	.	.	PROPN
cblr-3040	1462	26	securities	security	NOUN
cblr-3040	1462	27	markets	market	NOUN
cblr-3040	1462	28	that	that	PRON
cblr-3040	1462	29	is	be	AUX
cblr-3040	1462	30	envied	envy	VERB
cblr-3040	1462	31	throughout	throughout	ADP
cblr-3040	1462	32	the	the	DET
cblr-3040	1462	33	world	world	NOUN
cblr-3040	1462	34	,	,	PUNCT
cblr-3040	1462	35	but	but	CCONJ
cblr-3040	1462	36	the	the	DET
cblr-3040	1462	37	trust	trust	NOUN
cblr-3040	1462	38	placed	place	VERB
cblr-3040	1462	39	in	in	ADP
cblr-3040	1462	40	non	non	ADJ
cblr-3040	1462	41	-	-	ADJ
cblr-3040	1462	42	governmental	governmental	ADJ
cblr-3040	1462	43	bodies	body	NOUN
cblr-3040	1462	44	susceptible	susceptible	ADJ
cblr-3040	1462	45	to	to	ADP
cblr-3040	1462	46	various	various	ADJ
cblr-3040	1462	47	pressures	pressure	NOUN
cblr-3040	1462	48	must	must	AUX
cblr-3040	1462	49	be	be	AUX
cblr-3040	1462	50	carefully	carefully	ADV
cblr-3040	1462	51	circumscribed	circumscribe	VERB
cblr-3040	1462	52	.	.	PUNCT
cblr-3040	1463	1	279	279	NUM
cblr-3040	1463	2	in	in	ADP
cblr-3040	1463	3	the	the	DET
cblr-3040	1463	4	context	context	NOUN
cblr-3040	1463	5	of	of	ADP
cblr-3040	1463	6	the	the	DET
cblr-3040	1463	7	current	current	ADJ
cblr-3040	1463	8	accounting	accounting	NOUN
cblr-3040	1463	9	crisis	crisis	NOUN
cblr-3040	1463	10	,	,	PUNCT
cblr-3040	1463	11	perhaps	perhaps	ADV
cblr-3040	1463	12	the	the	DET
cblr-3040	1463	13	most	most	ADV
cblr-3040	1463	14	significant	significant	ADJ
cblr-3040	1463	15	aspect	aspect	NOUN
cblr-3040	1463	16	of	of	ADP
cblr-3040	1463	17	commissioner	commissioner	PROPN
cblr-3040	1463	18	needham	needham	PROPN
cblr-3040	1463	19	's	's	PART
cblr-3040	1463	20	1970	1970	NUM
cblr-3040	1463	21	address	address	NOUN
cblr-3040	1463	22	was	be	AUX
cblr-3040	1463	23	his	his	PRON
cblr-3040	1463	24	personal	personal	ADJ
cblr-3040	1463	25	analysis	analysis	NOUN
cblr-3040	1463	26	of	of	ADP
cblr-3040	1463	27	the	the	DET
cblr-3040	1463	28	auditor	auditor	NOUN
cblr-3040	1463	29	276	276	NUM
cblr-3040	1463	30	see	see	VERB
cblr-3040	1463	31	s.	s.	PROPN
cblr-3040	1463	32	rep	rep	PROPN
cblr-3040	1463	33	.	.	PROPN
cblr-3040	1463	34	no	no	INTJ
cblr-3040	1463	35	.	.	PUNCT
cblr-3040	1464	1	107	107	NUM
cblr-3040	1464	2	-	-	SYM
cblr-3040	1464	3	205	205	NUM
cblr-3040	1464	4	,	,	PUNCT
cblr-3040	1464	5	supra	supra	NOUN
cblr-3040	1464	6	note	note	NOUN
cblr-3040	1464	7	16	16	NUM
cblr-3040	1464	8	,	,	PUNCT
cblr-3040	1464	9	at	at	ADP
cblr-3040	1464	10	12	12	NUM
cblr-3040	1464	11	-	-	SYM
cblr-3040	1464	12	13	13	NUM
cblr-3040	1464	13	;	;	PUNCT
cblr-3040	1464	14	gao	gao	PROPN
cblr-3040	1464	15	2001	2001	NUM
cblr-3040	1464	16	sec	sec	PROPN
cblr-3040	1464	17	report	report	NOUN
cblr-3040	1464	18	,	,	PUNCT
cblr-3040	1464	19	supra	supra	PROPN
cblr-3040	1464	20	note	note	PROPN
cblr-3040	1464	21	16	16	NUM
cblr-3040	1464	22	,	,	PUNCT
cblr-3040	1464	23	at	at	ADP
cblr-3040	1464	24	5	5	NUM
cblr-3040	1464	25	-	-	SYM
cblr-3040	1464	26	7	7	NUM
cblr-3040	1464	27	.	.	NOUN
cblr-3040	1464	28	277	277	NUM
cblr-3040	1464	29	see	see	VERB
cblr-3040	1464	30	gao	gao	PROPN
cblr-3040	1464	31	1996	1996	NUM
cblr-3040	1464	32	acct	acct	NOUN
cblr-3040	1464	33	.	.	PUNCT
cblr-3040	1465	1	prof	prof	PROPN
cblr-3040	1465	2	.	.	PUNCT
cblr-3040	1466	1	report	report	PROPN
cblr-3040	1466	2	,	,	PUNCT
cblr-3040	1466	3	supra	supra	PROPN
cblr-3040	1466	4	note	note	PROPN
cblr-3040	1466	5	45	45	NUM
cblr-3040	1466	6	;	;	PUNCT
cblr-3040	1466	7	gao	gao	PROPN
cblr-3040	1466	8	2002	2002	NUM
cblr-3040	1466	9	acct	acct	NOUN
cblr-3040	1466	10	.	.	PUNCT
cblr-3040	1467	1	prof	prof	PROPN
cblr-3040	1467	2	.	.	PUNCT
cblr-3040	1468	1	report	report	PROPN
cblr-3040	1468	2	,	,	PUNCT
cblr-3040	1468	3	supra	supra	PROPN
cblr-3040	1468	4	note	note	NOUN
cblr-3040	1468	5	15	15	NUM
cblr-3040	1468	6	.	.	SYM
cblr-3040	1469	1	278	278	NUM
cblr-3040	1469	2	see	see	VERB
cblr-3040	1469	3	gao	gao	PROPN
cblr-3040	1469	4	1996	1996	NUM
cblr-3040	1469	5	act	act	PROPN
cblr-3040	1469	6	.	.	PUNCT
cblr-3040	1470	1	prof	prof	PROPN
cblr-3040	1470	2	.	.	PUNCT
cblr-3040	1470	3	report	report	PROPN
cblr-3040	1470	4	,	,	PUNCT
cblr-3040	1470	5	supra	supra	PROPN
cblr-3040	1470	6	note	note	PROPN
cblr-3040	1470	7	45	45	NUM
cblr-3040	1470	8	,	,	PUNCT
cblr-3040	1470	9	at	at	ADP
cblr-3040	1470	10	6	6	NUM
cblr-3040	1470	11	(	(	PUNCT
cblr-3040	1470	12	"	"	PUNCT
cblr-3040	1470	13	gao	gao	PROPN
cblr-3040	1470	14	believes	believe	VERB
cblr-3040	1470	15	that	that	SCONJ
cblr-3040	1470	16	the	the	DET
cblr-3040	1470	17	leadership	leadership	NOUN
cblr-3040	1470	18	the	the	DET
cblr-3040	1470	19	sec	sec	PROPN
cblr-3040	1470	20	has	have	AUX
cblr-3040	1470	21	shown	show	VERB
cblr-3040	1470	22	in	in	ADP
cblr-3040	1470	23	addressing	address	VERB
cblr-3040	1470	24	issues	issue	NOUN
cblr-3040	1470	25	that	that	PRON
cblr-3040	1470	26	concern	concern	VERB
cblr-3040	1470	27	independence	independence	NOUN
cblr-3040	1470	28	of	of	ADP
cblr-3040	1470	29	the	the	DET
cblr-3040	1470	30	standard	standard	ADJ
cblr-3040	1470	31	setters	setter	NOUN
cblr-3040	1470	32	should	should	AUX
cblr-3040	1470	33	also	also	ADV
cblr-3040	1470	34	be	be	AUX
cblr-3040	1470	35	extended	extend	VERB
cblr-3040	1470	36	to	to	ADP
cblr-3040	1470	37	working	work	VERB
cblr-3040	1470	38	cooperatively	cooperatively	ADV
cblr-3040	1470	39	with	with	ADP
cblr-3040	1470	40	the	the	DET
cblr-3040	1470	41	accounting	accounting	NOUN
cblr-3040	1470	42	profession	profession	NOUN
cblr-3040	1470	43	to	to	PART
cblr-3040	1470	44	address	address	VERB
cblr-3040	1470	45	the	the	DET
cblr-3040	1470	46	other	other	ADJ
cblr-3040	1470	47	important	important	ADJ
cblr-3040	1470	48	unresolved	unresolved	ADJ
cblr-3040	1470	49	issues	issue	NOUN
cblr-3040	1470	50	that	that	PRON
cblr-3040	1470	51	studies	study	NOUN
cblr-3040	1470	52	have	have	AUX
cblr-3040	1470	53	continued	continue	VERB
cblr-3040	1470	54	to	to	PART
cblr-3040	1470	55	identify	identify	VERB
cblr-3040	1470	56	.	.	PUNCT
cblr-3040	1471	1	the	the	DET
cblr-3040	1471	2	effective	effective	ADJ
cblr-3040	1471	3	resolution	resolution	NOUN
cblr-3040	1471	4	of	of	ADP
cblr-3040	1471	5	these	these	DET
cblr-3040	1471	6	issues	issue	NOUN
cblr-3040	1471	7	can	can	AUX
cblr-3040	1471	8	not	not	PART
cblr-3040	1471	9	be	be	AUX
cblr-3040	1471	10	accomplished	accomplish	VERB
cblr-3040	1471	11	by	by	ADP
cblr-3040	1471	12	the	the	DET
cblr-3040	1471	13	accounting	accounting	NOUN
cblr-3040	1471	14	profession	profession	NOUN
cblr-3040	1471	15	alone	alone	ADV
cblr-3040	1471	16	.	.	PUNCT
cblr-3040	1472	1	the	the	DET
cblr-3040	1472	2	sec	sec	PROPN
cblr-3040	1472	3	's	's	PART
cblr-3040	1472	4	responsibilities	responsibility	NOUN
cblr-3040	1472	5	under	under	ADP
cblr-3040	1472	6	the	the	DET
cblr-3040	1472	7	securities	security	NOUN
cblr-3040	1472	8	laws	law	NOUN
cblr-3040	1472	9	place	place	VERB
cblr-3040	1472	10	it	it	PRON
cblr-3040	1472	11	in	in	ADP
cblr-3040	1472	12	a	a	DET
cblr-3040	1472	13	pivotal	pivotal	ADJ
cblr-3040	1472	14	position	position	NOUN
cblr-3040	1472	15	to	to	PART
cblr-3040	1472	16	assume	assume	VERB
cblr-3040	1472	17	a	a	DET
cblr-3040	1472	18	leadership	leadership	NOUN
cblr-3040	1472	19	role	role	NOUN
cblr-3040	1472	20	to	to	PART
cblr-3040	1472	21	work	work	VERB
cblr-3040	1472	22	not	not	PART
cblr-3040	1472	23	only	only	ADV
cblr-3040	1472	24	with	with	ADP
cblr-3040	1472	25	the	the	DET
cblr-3040	1472	26	accounting	accounting	NOUN
cblr-3040	1472	27	profession	profession	NOUN
cblr-3040	1472	28	,	,	PUNCT
cblr-3040	1472	29	but	but	CCONJ
cblr-3040	1472	30	also	also	ADV
cblr-3040	1472	31	with	with	ADP
cblr-3040	1472	32	stock	stock	NOUN
cblr-3040	1472	33	exchanges	exchange	NOUN
cblr-3040	1472	34	,	,	PUNCT
cblr-3040	1472	35	public	public	ADJ
cblr-3040	1472	36	companies	company	NOUN
cblr-3040	1472	37	,	,	PUNCT
cblr-3040	1472	38	and	and	CCONJ
cblr-3040	1472	39	users	user	NOUN
cblr-3040	1472	40	of	of	ADP
cblr-3040	1472	41	financial	financial	ADJ
cblr-3040	1472	42	reporting	reporting	NOUN
cblr-3040	1472	43	to	to	PART
cblr-3040	1472	44	resolve	resolve	VERB
cblr-3040	1472	45	these	these	DET
cblr-3040	1472	46	issues	issue	NOUN
cblr-3040	1472	47	.	.	PUNCT
cblr-3040	1472	48	"	"	PUNCT
cblr-3040	1472	49	)	)	PUNCT
cblr-3040	1472	50	.	.	PUNCT
cblr-3040	1473	1	279	279	NUM
cblr-3040	1473	2	see	see	VERB
cblr-3040	1473	3	,	,	PUNCT
cblr-3040	1473	4	e.g.	e.g.	ADV
cblr-3040	1473	5	,	,	PUNCT
cblr-3040	1473	6	current	current	ADJ
cblr-3040	1473	7	sec	sec	PROPN
cblr-3040	1473	8	developments	development	NOUN
cblr-3040	1473	9	,	,	PUNCT
cblr-3040	1473	10	remarks	remark	NOUN
cblr-3040	1473	11	by	by	ADP
cblr-3040	1473	12	lynn	lynn	PROPN
cblr-3040	1473	13	turner	turner	PROPN
cblr-3040	1473	14	,	,	PUNCT
cblr-3040	1473	15	dec	dec	PROPN
cblr-3040	1473	16	.	.	PROPN
cblr-3040	1473	17	6	6	NUM
cblr-3040	1473	18	,	,	PUNCT
cblr-3040	1473	19	2000	2000	NUM
cblr-3040	1473	20	,	,	PUNCT
cblr-3040	1473	21	supra	supra	PROPN
cblr-3040	1473	22	note	note	NOUN
cblr-3040	1473	23	273	273	NUM
cblr-3040	1473	24	(	(	PUNCT
cblr-3040	1473	25	commenting	comment	VERB
cblr-3040	1473	26	in	in	ADP
cblr-3040	1473	27	the	the	DET
cblr-3040	1473	28	context	context	NOUN
cblr-3040	1473	29	of	of	ADP
cblr-3040	1473	30	new	new	ADJ
cblr-3040	1473	31	auditor	auditor	NOUN
cblr-3040	1473	32	independence	independence	NOUN
cblr-3040	1473	33	rules	rule	NOUN
cblr-3040	1473	34	:	:	PUNCT
cblr-3040	1473	35	"	"	PUNCT
cblr-3040	1473	36	america	america	PROPN
cblr-3040	1473	37	's	's	PART
cblr-3040	1473	38	accounting	accounting	NOUN
cblr-3040	1473	39	firms	firm	NOUN
cblr-3040	1473	40	have	have	AUX
cblr-3040	1473	41	established	establish	VERB
cblr-3040	1473	42	a	a	DET
cblr-3040	1473	43	proud	proud	ADJ
cblr-3040	1473	44	heritage	heritage	NOUN
cblr-3040	1473	45	of	of	ADP
cblr-3040	1473	46	excellence	excellence	NOUN
cblr-3040	1473	47	through	through	ADP
cblr-3040	1473	48	the	the	DET
cblr-3040	1473	49	years	year	NOUN
cblr-3040	1473	50	,	,	PUNCT
cblr-3040	1473	51	fulfilling	fulfil	VERB
cblr-3040	1473	52	a	a	DET
cblr-3040	1473	53	mandate	mandate	NOUN
cblr-3040	1473	54	established	establish	VERB
cblr-3040	1473	55	in	in	ADP
cblr-3040	1473	56	1933	1933	NUM
cblr-3040	1473	57	to	to	PART
cblr-3040	1473	58	provide	provide	VERB
cblr-3040	1473	59	investors	investor	NOUN
cblr-3040	1473	60	with	with	ADP
cblr-3040	1473	61	information	information	NOUN
cblr-3040	1473	62	that	that	PRON
cblr-3040	1473	63	is	be	AUX
cblr-3040	1473	64	both	both	PRON
cblr-3040	1473	65	comprehensive	comprehensive	ADJ
cblr-3040	1473	66	and	and	CCONJ
cblr-3040	1473	67	reliable	reliable	ADJ
cblr-3040	1473	68	.	.	PUNCT
cblr-3040	1474	1	yet	yet	ADV
cblr-3040	1474	2	,	,	PUNCT
cblr-3040	1474	3	competitive	competitive	ADJ
cblr-3040	1474	4	pressures	pressure	NOUN
cblr-3040	1474	5	and	and	CCONJ
cblr-3040	1474	6	an	an	DET
cblr-3040	1474	7	imperfect	imperfect	ADJ
cblr-3040	1474	8	self	self	NOUN
cblr-3040	1474	9	-	-	PUNCT
cblr-3040	1474	10	regulatory	regulatory	ADJ
cblr-3040	1474	11	presence	presence	NOUN
cblr-3040	1474	12	gave	give	VERB
cblr-3040	1474	13	rise	rise	NOUN
cblr-3040	1474	14	to	to	ADP
cblr-3040	1474	15	a	a	DET
cblr-3040	1474	16	need	need	NOUN
cblr-3040	1474	17	to	to	PART
cblr-3040	1474	18	address	address	VERB
cblr-3040	1474	19	both	both	DET
cblr-3040	1474	20	perceived	perceive	VERB
cblr-3040	1474	21	and	and	CCONJ
cblr-3040	1474	22	actual	actual	ADJ
cblr-3040	1474	23	conflicts	conflict	NOUN
cblr-3040	1474	24	of	of	ADP
cblr-3040	1474	25	interest	interest	NOUN
cblr-3040	1474	26	.	.	PUNCT
cblr-3040	1474	27	"	"	PUNCT
cblr-3040	1474	28	)	)	PUNCT
cblr-3040	1474	29	.	.	PUNCT
cblr-3040	1475	1	independence	independence	NOUN
cblr-3040	1475	2	issue	issue	NOUN
cblr-3040	1475	3	.	.	PUNCT
cblr-3040	1476	1	he	he	PRON
cblr-3040	1476	2	characterized	characterize	VERB
cblr-3040	1476	3	the	the	DET
cblr-3040	1476	4	"	"	PUNCT
cblr-3040	1476	5	financial	financial	ADJ
cblr-3040	1476	6	interest	interest	NOUN
cblr-3040	1476	7	"	"	PUNCT
cblr-3040	1476	8	prohibitions	prohibition	NOUN
cblr-3040	1476	9	as	as	ADP
cblr-3040	1476	10	the	the	DET
cblr-3040	1476	11	easy	easy	ADJ
cblr-3040	1476	12	part	part	NOUN
cblr-3040	1476	13	of	of	ADP
cblr-3040	1476	14	the	the	DET
cblr-3040	1476	15	independence	independence	NOUN
cblr-3040	1476	16	inquiry28	inquiry28	NOUN
cblr-3040	1476	17	°	°	PROPN
cblr-3040	1476	18	and	and	CCONJ
cblr-3040	1476	19	focused	focus	VERB
cblr-3040	1476	20	instead	instead	ADV
cblr-3040	1476	21	on	on	ADP
cblr-3040	1476	22	the	the	DET
cblr-3040	1476	23	accountant	accountant	NOUN
cblr-3040	1476	24	's	's	PART
cblr-3040	1476	25	duty	duty	NOUN
cblr-3040	1476	26	to	to	PART
cblr-3040	1476	27	"	"	PUNCT
cblr-3040	1476	28	luse	luse	PROPN
cblr-3040	1476	29	accounting	accounting	NOUN
cblr-3040	1476	30	to	to	PART
cblr-3040	1476	31	convey	convey	VERB
cblr-3040	1476	32	to	to	ADP
cblr-3040	1476	33	the	the	DET
cblr-3040	1476	34	public	public	NOUN
cblr-3040	1476	35	the	the	DET
cblr-3040	1476	36	clearest	clear	ADJ
cblr-3040	1476	37	picture	picture	NOUN
cblr-3040	1476	38	of	of	ADP
cblr-3040	1476	39	the	the	DET
cblr-3040	1476	40	financial	financial	ADJ
cblr-3040	1476	41	condition	condition	NOUN
cblr-3040	1476	42	and	and	CCONJ
cblr-3040	1476	43	results	result	NOUN
cblr-3040	1476	44	of	of	ADP
cblr-3040	1476	45	a	a	DET
cblr-3040	1476	46	business	business	NOUN
cblr-3040	1476	47	,	,	PUNCT
cblr-3040	1476	48	"	"	PUNCT
cblr-3040	1476	49	in	in	ADP
cblr-3040	1476	50	comments	comment	NOUN
cblr-3040	1476	51	which	which	PRON
cblr-3040	1476	52	,	,	PUNCT
cblr-3040	1476	53	in	in	ADP
cblr-3040	1476	54	view	view	NOUN
cblr-3040	1476	55	of	of	ADP
cblr-3040	1476	56	today	today	NOUN
cblr-3040	1476	57	's	's	PART
cblr-3040	1476	58	business	business	NOUN
cblr-3040	1476	59	and	and	CCONJ
cblr-3040	1476	60	regulatory	regulatory	ADJ
cblr-3040	1476	61	climate	climate	NOUN
cblr-3040	1476	62	,	,	PUNCT
cblr-3040	1476	63	are	be	AUX
cblr-3040	1476	64	worth	worth	ADJ
cblr-3040	1476	65	quoting	quote	VERB
cblr-3040	1476	66	at	at	ADP
cblr-3040	1476	67	length	length	NOUN
cblr-3040	1476	68	:	:	PUNCT
cblr-3040	1476	69	the	the	DET
cblr-3040	1476	70	real	real	ADJ
cblr-3040	1476	71	test	test	NOUN
cblr-3040	1476	72	of	of	ADP
cblr-3040	1476	73	the	the	DET
cblr-3040	1476	74	accountant	accountant	NOUN
cblr-3040	1476	75	's	's	PART
cblr-3040	1476	76	independence	independence	NOUN
cblr-3040	1476	77	often	often	ADV
cblr-3040	1476	78	comes	come	VERB
cblr-3040	1476	79	when	when	SCONJ
cblr-3040	1476	80	he	he	PRON
cblr-3040	1476	81	must	must	AUX
cblr-3040	1476	82	make	make	VERB
cblr-3040	1476	83	a	a	DET
cblr-3040	1476	84	decision	decision	NOUN
cblr-3040	1476	85	with	with	ADP
cblr-3040	1476	86	respect	respect	NOUN
cblr-3040	1476	87	to	to	ADP
cblr-3040	1476	88	an	an	DET
cblr-3040	1476	89	accounting	accounting	NOUN
cblr-3040	1476	90	treatment	treatment	NOUN
cblr-3040	1476	91	of	of	ADP
cblr-3040	1476	92	a	a	DET
cblr-3040	1476	93	matter	matter	NOUN
cblr-3040	1476	94	not	not	PART
cblr-3040	1476	95	covered	cover	VERB
cblr-3040	1476	96	by	by	ADP
cblr-3040	1476	97	a	a	DET
cblr-3040	1476	98	specific	specific	ADJ
cblr-3040	1476	99	apb	apb	NOUN
cblr-3040	1476	100	opinion	opinion	NOUN
cblr-3040	1476	101	.	.	PUNCT
cblr-3040	1477	1	too	too	ADV
cblr-3040	1477	2	many	many	ADJ
cblr-3040	1477	3	times	time	NOUN
cblr-3040	1477	4	the	the	DET
cblr-3040	1477	5	accountant	accountant	NOUN
cblr-3040	1477	6	rationalizes	rationalize	VERB
cblr-3040	1477	7	or	or	CCONJ
cblr-3040	1477	8	justifies	justify	VERB
cblr-3040	1477	9	his	his	PRON
cblr-3040	1477	10	decision	decision	NOUN
cblr-3040	1477	11	by	by	ADP
cblr-3040	1477	12	pointing	point	VERB
cblr-3040	1477	13	to	to	ADP
cblr-3040	1477	14	the	the	DET
cblr-3040	1477	15	fact	fact	NOUN
cblr-3040	1477	16	that	that	SCONJ
cblr-3040	1477	17	his	his	PRON
cblr-3040	1477	18	problem	problem	NOUN
cblr-3040	1477	19	has	have	AUX
cblr-3040	1477	20	not	not	PART
cblr-3040	1477	21	been	be	AUX
cblr-3040	1477	22	specifically	specifically	ADV
cblr-3040	1477	23	dealt	deal	VERB
cblr-3040	1477	24	with	with	ADP
cblr-3040	1477	25	in	in	ADP
cblr-3040	1477	26	the	the	DET
cblr-3040	1477	27	accounting	accounting	NOUN
cblr-3040	1477	28	literature	literature	NOUN
cblr-3040	1477	29	.	.	PUNCT
cblr-3040	1478	1	this	this	PRON
cblr-3040	1478	2	is	be	AUX
cblr-3040	1478	3	the	the	DET
cblr-3040	1478	4	most	most	ADV
cblr-3040	1478	5	specious	specious	ADJ
cblr-3040	1478	6	form	form	NOUN
cblr-3040	1478	7	of	of	ADP
cblr-3040	1478	8	reasoning	reasoning	NOUN
cblr-3040	1478	9	.	.	PUNCT
cblr-3040	1479	1	i	i	PRON
cblr-3040	1479	2	believe	believe	VERB
cblr-3040	1479	3	that	that	SCONJ
cblr-3040	1479	4	too	too	ADV
cblr-3040	1479	5	many	many	ADJ
cblr-3040	1479	6	times	time	NOUN
cblr-3040	1479	7	when	when	SCONJ
cblr-3040	1479	8	confronted	confront	VERB
cblr-3040	1479	9	with	with	ADP
cblr-3040	1479	10	close	close	ADJ
cblr-3040	1479	11	questions	question	NOUN
cblr-3040	1479	12	some	some	DET
cblr-3040	1479	13	accountants	accountant	NOUN
cblr-3040	1479	14	ignore	ignore	VERB
cblr-3040	1479	15	one	one	NUM
cblr-3040	1479	16	of	of	ADP
cblr-3040	1479	17	the	the	DET
cblr-3040	1479	18	fundamentals	fundamental	NOUN
cblr-3040	1479	19	of	of	ADP
cblr-3040	1479	20	accounting	account	VERB
cblr-3040	1479	21	-namely	-namely	ADV
cblr-3040	1479	22	that	that	SCONJ
cblr-3040	1479	23	substance	substance	NOUN
cblr-3040	1479	24	shall	shall	AUX
cblr-3040	1479	25	triumph	triumph	VERB
cblr-3040	1479	26	over	over	ADP
cblr-3040	1479	27	form	form	NOUN
cblr-3040	1479	28	.	.	PUNCT
cblr-3040	1480	1	this	this	PRON
cblr-3040	1480	2	means	mean	VERB
cblr-3040	1480	3	that	that	SCONJ
cblr-3040	1480	4	despite	despite	SCONJ
cblr-3040	1480	5	complicated	complicated	ADJ
cblr-3040	1480	6	legal	legal	ADJ
cblr-3040	1480	7	instruments	instrument	NOUN
cblr-3040	1480	8	and	and	CCONJ
cblr-3040	1480	9	whatever	whatever	DET
cblr-3040	1480	10	other	other	ADJ
cblr-3040	1480	11	documentation	documentation	NOUN
cblr-3040	1480	12	presented	present	VERB
cblr-3040	1480	13	by	by	ADP
cblr-3040	1480	14	a	a	DET
cblr-3040	1480	15	client	client	NOUN
cblr-3040	1480	16	,	,	PUNCT
cblr-3040	1480	17	the	the	DET
cblr-3040	1480	18	accountant	accountant	NOUN
cblr-3040	1480	19	is	be	AUX
cblr-3040	1480	20	charged	charge	VERB
cblr-3040	1480	21	,	,	PUNCT
cblr-3040	1480	22	in	in	ADP
cblr-3040	1480	23	the	the	DET
cblr-3040	1480	24	first	first	ADJ
cblr-3040	1480	25	instance	instance	NOUN
cblr-3040	1480	26	,	,	PUNCT
cblr-3040	1480	27	with	with	ADP
cblr-3040	1480	28	the	the	DET
cblr-3040	1480	29	responsibility	responsibility	NOUN
cblr-3040	1480	30	of	of	ADP
cblr-3040	1480	31	seeing	see	VERB
cblr-3040	1480	32	to	to	ADP
cblr-3040	1480	33	it	it	PRON
cblr-3040	1480	34	that	that	SCONJ
cblr-3040	1480	35	the	the	DET
cblr-3040	1480	36	business	business	NOUN
cblr-3040	1480	37	impact	impact	NOUN
cblr-3040	1480	38	of	of	ADP
cblr-3040	1480	39	the	the	DET
cblr-3040	1480	40	transaction	transaction	NOUN
cblr-3040	1480	41	in	in	ADP
cblr-3040	1480	42	question	question	NOUN
cblr-3040	1480	43	is	be	AUX
cblr-3040	1480	44	reported	report	VERB
cblr-3040	1480	45	rather	rather	ADV
cblr-3040	1480	46	than	than	ADP
cblr-3040	1480	47	a	a	DET
cblr-3040	1480	48	literal	literal	ADJ
cblr-3040	1480	49	reflection	reflection	NOUN
cblr-3040	1480	50	of	of	ADP
cblr-3040	1480	51	a	a	DET
cblr-3040	1480	52	legal	legal	ADJ
cblr-3040	1480	53	document	document	NOUN
cblr-3040	1480	54	.	.	PUNCT
cblr-3040	1481	1	furthermore	furthermore	ADV
cblr-3040	1481	2	,	,	PUNCT
cblr-3040	1481	3	structuring	structure	VERB
cblr-3040	1481	4	a	a	DET
cblr-3040	1481	5	"	"	PUNCT
cblr-3040	1481	6	business	business	NOUN
cblr-3040	1481	7	deal	deal	NOUN
cblr-3040	1481	8	"	"	PUNCT
cblr-3040	1481	9	in	in	ADP
cblr-3040	1481	10	an	an	DET
cblr-3040	1481	11	attempt	attempt	NOUN
cblr-3040	1481	12	to	to	PART
cblr-3040	1481	13	exploit	exploit	VERB
cblr-3040	1481	14	unsettled	unsettled	ADJ
cblr-3040	1481	15	accounting	accounting	NOUN
cblr-3040	1481	16	principles	principle	NOUN
cblr-3040	1481	17	is	be	AUX
cblr-3040	1481	18	unfair	unfair	ADJ
cblr-3040	1481	19	to	to	ADP
cblr-3040	1481	20	everyone	everyone	PRON
cblr-3040	1481	21	and	and	CCONJ
cblr-3040	1481	22	at	at	ADP
cblr-3040	1481	23	times	time	NOUN
cblr-3040	1481	24	can	can	AUX
cblr-3040	1481	25	come	come	VERB
cblr-3040	1481	26	perilously	perilously	ADV
cblr-3040	1481	27	close	close	ADJ
cblr-3040	1481	28	to	to	ADP
cblr-3040	1481	29	commercial	commercial	ADJ
cblr-3040	1481	30	fraud	fraud	NOUN
cblr-3040	1481	31	.	.	PUNCT
cblr-3040	1482	1	management	management	NOUN
cblr-3040	1482	2	,	,	PUNCT
cblr-3040	1482	3	as	as	ADV
cblr-3040	1482	4	well	well	ADV
cblr-3040	1482	5	as	as	ADP
cblr-3040	1482	6	accountants	accountant	NOUN
cblr-3040	1482	7	,	,	PUNCT
cblr-3040	1482	8	has	have	VERB
cblr-3040	1482	9	a	a	DET
cblr-3040	1482	10	responsibility	responsibility	NOUN
cblr-3040	1482	11	to	to	PART
cblr-3040	1482	12	see	see	VERB
cblr-3040	1482	13	to	to	ADP
cblr-3040	1482	14	it	it	PRON
cblr-3040	1482	15	that	that	SCONJ
cblr-3040	1482	16	the	the	DET
cblr-3040	1482	17	real	real	ADJ
cblr-3040	1482	18	significance	significance	NOUN
cblr-3040	1482	19	of	of	ADP
cblr-3040	1482	20	financial	financial	ADJ
cblr-3040	1482	21	transactions	transaction	NOUN
cblr-3040	1482	22	is	be	AUX
cblr-3040	1482	23	set	set	VERB
cblr-3040	1482	24	forth	forth	ADP
cblr-3040	1482	25	properly	properly	ADV
cblr-3040	1482	26	in	in	ADP
cblr-3040	1482	27	financial	financial	ADJ
cblr-3040	1482	28	statements	statement	NOUN
cblr-3040	1482	29	.	.	PUNCT
cblr-3040	1483	1	280	280	NUM
cblr-3040	1483	2	needham	needham	PROPN
cblr-3040	1483	3	,	,	PUNCT
cblr-3040	1483	4	supra	supra	PROPN
cblr-3040	1483	5	note	note	PROPN
cblr-3040	1483	6	274	274	NUM
cblr-3040	1483	7	,	,	PUNCT
cblr-3040	1483	8	at	at	ADP
cblr-3040	1483	9	337	337	NUM
cblr-3040	1483	10	.	.	PUNCT
cblr-3040	1484	1	interestingly	interestingly	ADV
cblr-3040	1484	2	,	,	PUNCT
cblr-3040	1484	3	direct	direct	ADJ
cblr-3040	1484	4	and	and	CCONJ
cblr-3040	1484	5	indirect	indirect	ADJ
cblr-3040	1484	6	financial	financial	ADJ
cblr-3040	1484	7	interests	interest	NOUN
cblr-3040	1484	8	appear	appear	VERB
cblr-3040	1484	9	to	to	PART
cblr-3040	1484	10	have	have	AUX
cblr-3040	1484	11	remained	remain	VERB
cblr-3040	1484	12	the	the	DET
cblr-3040	1484	13	focus	focus	NOUN
cblr-3040	1484	14	of	of	ADP
cblr-3040	1484	15	much	much	ADJ
cblr-3040	1484	16	of	of	ADP
cblr-3040	1484	17	the	the	DET
cblr-3040	1484	18	"	"	PUNCT
cblr-3040	1484	19	auditor	auditor	NOUN
cblr-3040	1484	20	independence	independence	NOUN
cblr-3040	1484	21	"	"	PUNCT
cblr-3040	1484	22	controversy	controversy	NOUN
cblr-3040	1484	23	.	.	PUNCT
cblr-3040	1485	1	see	see	VERB
cblr-3040	1485	2	17	17	NUM
cblr-3040	1485	3	c.f.r	c.f.r	NOUN
cblr-3040	1485	4	.	.	PUNCT
cblr-3040	1486	1	§	§	PROPN
cblr-3040	1486	2	210.2	210.2	NUM
cblr-3040	1486	3	-	-	PUNCT
cblr-3040	1486	4	01(c	01(c	NUM
cblr-3040	1486	5	)	)	PUNCT
cblr-3040	1486	6	(	(	PUNCT
cblr-3040	1486	7	2003	2003	NUM
cblr-3040	1486	8	)	)	PUNCT
cblr-3040	1486	9	(	(	PUNCT
cblr-3040	1486	10	containing	contain	VERB
cblr-3040	1486	11	rules	rule	NOUN
cblr-3040	1486	12	adopted	adopt	VERB
cblr-3040	1486	13	in	in	ADP
cblr-3040	1486	14	2000	2000	NUM
cblr-3040	1486	15	pursuant	pursuant	NOUN
cblr-3040	1486	16	to	to	ADP
cblr-3040	1486	17	which	which	PRON
cblr-3040	1486	18	an	an	DET
cblr-3040	1486	19	accountant	accountant	NOUN
cblr-3040	1486	20	may	may	AUX
cblr-3040	1486	21	be	be	AUX
cblr-3040	1486	22	deemed	deem	VERB
cblr-3040	1486	23	not	not	PART
cblr-3040	1486	24	independent	independent	ADJ
cblr-3040	1486	25	if	if	SCONJ
cblr-3040	1486	26	the	the	DET
cblr-3040	1486	27	accountant	accountant	NOUN
cblr-3040	1486	28	has	have	VERB
cblr-3040	1486	29	certain	certain	ADJ
cblr-3040	1486	30	direct	direct	ADJ
cblr-3040	1486	31	or	or	CCONJ
cblr-3040	1486	32	material	material	ADJ
cblr-3040	1486	33	indirect	indirect	ADJ
cblr-3040	1486	34	financial	financial	ADJ
cblr-3040	1486	35	interests	interest	NOUN
cblr-3040	1486	36	in	in	ADP
cblr-3040	1486	37	the	the	DET
cblr-3040	1486	38	audit	audit	NOUN
cblr-3040	1486	39	client	client	NOUN
cblr-3040	1486	40	)	)	PUNCT
cblr-3040	1486	41	.	.	PUNCT
cblr-3040	1487	1	columbia	columbia	PROPN
cblr-3040	1487	2	business	business	PROPN
cblr-3040	1487	3	la	la	PROPN
cblr-3040	1487	4	w	w	PROPN
cblr-3040	1487	5	review	review	NOUN
cblr-3040	1487	6	[	[	X
cblr-3040	1487	7	vol	vol	NOUN
cblr-3040	1487	8	.	.	PUNCT
cblr-3040	1487	9	2003	2003	NUM
cblr-3040	1487	10	no	no	NOUN
cblr-3040	1487	11	.	.	PUNCT
cblr-3040	1488	1	1:35	1:35	NUM
cblr-3040	1488	2	]	]	PUNCT
cblr-3040	1488	3	stopping	stop	VERB
cblr-3040	1488	4	enron	enron	PROPN
cblr-3040	1488	5	end	end	NOUN
cblr-3040	1488	6	-	-	PUNCT
cblr-3040	1488	7	runs	run	NOUN
cblr-3040	1488	8	and	and	CCONJ
cblr-3040	1488	9	other	other	ADJ
cblr-3040	1488	10	trick	trick	NOUN
cblr-3040	1488	11	plays	play	VERB
cblr-3040	1488	12	151	151	NUM
cblr-3040	1488	13	truly	truly	ADV
cblr-3040	1488	14	independent	independent	ADJ
cblr-3040	1488	15	accountants	accountant	NOUN
cblr-3040	1488	16	are	be	AUX
cblr-3040	1488	17	well	well	ADV
cblr-3040	1488	18	aware	aware	ADJ
cblr-3040	1488	19	of	of	ADP
cblr-3040	1488	20	their	their	PRON
cblr-3040	1488	21	responsibilities	responsibility	NOUN
cblr-3040	1488	22	in	in	ADP
cblr-3040	1488	23	this	this	DET
cblr-3040	1488	24	area	area	NOUN
cblr-3040	1488	25	.	.	PUNCT
cblr-3040	1489	1	as	as	ADP
cblr-3040	1489	2	a	a	DET
cblr-3040	1489	3	matter	matter	NOUN
cblr-3040	1489	4	of	of	ADP
cblr-3040	1489	5	fact	fact	NOUN
cblr-3040	1489	6	,	,	PUNCT
cblr-3040	1489	7	the	the	DET
cblr-3040	1489	8	vast	vast	ADJ
cblr-3040	1489	9	majority	majority	NOUN
cblr-3040	1489	10	discharge	discharge	VERB
cblr-3040	1489	11	those	those	DET
cblr-3040	1489	12	responsibilities	responsibility	NOUN
cblr-3040	1489	13	in	in	ADP
cblr-3040	1489	14	keeping	keep	VERB
cblr-3040	1489	15	with	with	ADP
cblr-3040	1489	16	their	their	PRON
cblr-3040	1489	17	code	code	NOUN
cblr-3040	1489	18	of	of	ADP
cblr-3040	1489	19	professional	professional	ADJ
cblr-3040	1489	20	ethics	ethic	NOUN
cblr-3040	1489	21	.	.	PUNCT
cblr-3040	1490	1	nevertheless	nevertheless	ADV
cblr-3040	1490	2	,	,	PUNCT
cblr-3040	1490	3	too	too	ADV
cblr-3040	1490	4	often	often	ADV
cblr-3040	1490	5	the	the	DET
cblr-3040	1490	6	valuable	valuable	ADJ
cblr-3040	1490	7	time	time	NOUN
cblr-3040	1490	8	of	of	ADP
cblr-3040	1490	9	the	the	DET
cblr-3040	1490	10	commission	commission	NOUN
cblr-3040	1490	11	and	and	CCONJ
cblr-3040	1490	12	its	its	PRON
cblr-3040	1490	13	staff	staff	NOUN
cblr-3040	1490	14	is	be	AUX
cblr-3040	1490	15	consumed	consume	VERB
cblr-3040	1490	16	in	in	ADP
cblr-3040	1490	17	discussions	discussion	NOUN
cblr-3040	1490	18	[	[	X
cblr-3040	1490	19	sic	sic	ADJ
cblr-3040	1490	20	]	]	PUNCT
cblr-3040	1490	21	with	with	ADP
cblr-3040	1490	22	issuers	issuer	NOUN
cblr-3040	1490	23	and	and	CCONJ
cblr-3040	1490	24	their	their	PRON
cblr-3040	1490	25	professional	professional	ADJ
cblr-3040	1490	26	advisors	advisor	NOUN
cblr-3040	1490	27	who	who	PRON
cblr-3040	1490	28	are	be	AUX
cblr-3040	1490	29	not	not	PART
cblr-3040	1490	30	motivated	motivated	ADJ
cblr-3040	1490	31	towards	towards	ADP
cblr-3040	1490	32	full	full	ADJ
cblr-3040	1490	33	and	and	CCONJ
cblr-3040	1490	34	fair	fair	ADJ
cblr-3040	1490	35	disclosure	disclosure	NOUN
cblr-3040	1490	36	but	but	CCONJ
cblr-3040	1490	37	more	more	ADJ
cblr-3040	1490	38	towards	towards	ADP
cblr-3040	1490	39	the	the	DET
cblr-3040	1490	40	reporting	reporting	NOUN
cblr-3040	1490	41	of	of	ADP
cblr-3040	1490	42	improved	improved	ADJ
cblr-3040	1490	43	earnings	earning	NOUN
cblr-3040	1490	44	.	.	PUNCT
cblr-3040	1491	1	this	this	DET
cblr-3040	1491	2	practice	practice	NOUN
cblr-3040	1491	3	is	be	AUX
cblr-3040	1491	4	of	of	ADP
cblr-3040	1491	5	real	real	ADJ
cblr-3040	1491	6	concern	concern	NOUN
cblr-3040	1491	7	to	to	ADP
cblr-3040	1491	8	the	the	DET
cblr-3040	1491	9	professional	professional	ADJ
cblr-3040	1491	10	staff	staff	NOUN
cblr-3040	1491	11	of	of	ADP
cblr-3040	1491	12	the	the	DET
cblr-3040	1491	13	commission	commission	NOUN
cblr-3040	1491	14	.	.	PUNCT
cblr-3040	1492	1	i	i	PRON
cblr-3040	1492	2	urge	urge	VERB
cblr-3040	1492	3	the	the	DET
cblr-3040	1492	4	business	business	NOUN
cblr-3040	1492	5	community	community	NOUN
cblr-3040	1492	6	and	and	CCONJ
cblr-3040	1492	7	its	its	PRON
cblr-3040	1492	8	professional	professional	ADJ
cblr-3040	1492	9	advisers	adviser	NOUN
cblr-3040	1492	10	to	to	PART
cblr-3040	1492	11	have	have	VERB
cblr-3040	1492	12	this	this	DET
cblr-3040	1492	13	matter	matter	NOUN
cblr-3040	1492	14	foremost	foremost	ADV
cblr-3040	1492	15	in	in	ADP
cblr-3040	1492	16	their	their	PRON
cblr-3040	1492	17	minds.2	minds.2	NOUN
cblr-3040	1492	18	"	"	PUNCT
cblr-3040	1492	19	'	'	PUNCT
cblr-3040	1492	20	the	the	DET
cblr-3040	1492	21	history	history	NOUN
cblr-3040	1492	22	of	of	ADP
cblr-3040	1492	23	the	the	DET
cblr-3040	1492	24	book	book	NOUN
cblr-3040	1492	25	-	-	PUNCT
cblr-3040	1492	26	tax	tax	NOUN
cblr-3040	1492	27	accounting	accounting	NOUN
cblr-3040	1492	28	conformity	conformity	NOUN
cblr-3040	1492	29	debate	debate	NOUN
cblr-3040	1492	30	in	in	ADP
cblr-3040	1492	31	the	the	DET
cblr-3040	1492	32	united	united	PROPN
cblr-3040	1492	33	states	states	PROPN
cblr-3040	1492	34	,	,	PUNCT
cblr-3040	1492	35	and	and	CCONJ
cblr-3040	1492	36	the	the	DET
cblr-3040	1492	37	proliferation	proliferation	NOUN
cblr-3040	1492	38	of	of	ADP
cblr-3040	1492	39	transactions	transaction	NOUN
cblr-3040	1492	40	exploiting	exploit	VERB
cblr-3040	1492	41	book	book	NOUN
cblr-3040	1492	42	-	-	PUNCT
cblr-3040	1492	43	tax	tax	NOUN
cblr-3040	1492	44	differences	difference	NOUN
cblr-3040	1492	45	,	,	PUNCT
cblr-3040	1492	46	support	support	VERB
cblr-3040	1492	47	needham	needham	PROPN
cblr-3040	1492	48	's	's	PART
cblr-3040	1492	49	argument	argument	NOUN
cblr-3040	1492	50	that	that	SCONJ
cblr-3040	1492	51	the	the	DET
cblr-3040	1492	52	"	"	PUNCT
cblr-3040	1492	53	real	real	ADJ
cblr-3040	1492	54	"	"	PUNCT
cblr-3040	1492	55	issue	issue	NOUN
cblr-3040	1492	56	is	be	AUX
cblr-3040	1492	57	what	what	PRON
cblr-3040	1492	58	the	the	DET
cblr-3040	1492	59	accountants	accountant	NOUN
cblr-3040	1492	60	do	do	VERB
cblr-3040	1492	61	when	when	SCONJ
cblr-3040	1492	62	management	management	NOUN
cblr-3040	1492	63	is	be	AUX
cblr-3040	1492	64	pushing	push	VERB
cblr-3040	1492	65	them	they	PRON
cblr-3040	1492	66	in	in	ADP
cblr-3040	1492	67	a	a	DET
cblr-3040	1492	68	given	give	VERB
cblr-3040	1492	69	direction	direction	NOUN
cblr-3040	1492	70	.	.	PUNCT
cblr-3040	1493	1	one	one	NUM
cblr-3040	1493	2	of	of	ADP
cblr-3040	1493	3	the	the	DET
cblr-3040	1493	4	principal	principal	ADJ
cblr-3040	1493	5	arguments	argument	NOUN
cblr-3040	1493	6	against	against	ADP
cblr-3040	1493	7	tax	tax	NOUN
cblr-3040	1493	8	-	-	PUNCT
cblr-3040	1493	9	law	law	NOUN
cblr-3040	1493	10	imposed	impose	VERB
cblr-3040	1493	11	booking	booking	NOUN
cblr-3040	1493	12	requirements	requirement	NOUN
cblr-3040	1493	13	chronicled	chronicle	VERB
cblr-3040	1493	14	supra	supra	PROPN
cblr-3040	1493	15	was	be	AUX
cblr-3040	1493	16	the	the	DET
cblr-3040	1493	17	fear	fear	NOUN
cblr-3040	1493	18	that	that	SCONJ
cblr-3040	1493	19	accountants	accountant	NOUN
cblr-3040	1493	20	would	would	AUX
cblr-3040	1493	21	compromise	compromise	VERB
cblr-3040	1493	22	financial	financial	ADJ
cblr-3040	1493	23	accounting	accounting	NOUN
cblr-3040	1493	24	principles	principle	NOUN
cblr-3040	1493	25	to	to	PART
cblr-3040	1493	26	achieve	achieve	VERB
cblr-3040	1493	27	tax	tax	NOUN
cblr-3040	1493	28	objectives	objective	NOUN
cblr-3040	1493	29	pressed	press	VERB
cblr-3040	1493	30	by	by	ADP
cblr-3040	1493	31	corporate	corporate	ADJ
cblr-3040	1493	32	management	management	NOUN
cblr-3040	1493	33	.	.	PUNCT
cblr-3040	1494	1	synthetic	synthetic	ADJ
cblr-3040	1494	2	leases	lease	NOUN
cblr-3040	1494	3	and	and	CCONJ
cblr-3040	1494	4	off	off	ADP
cblr-3040	1494	5	-	-	PUNCT
cblr-3040	1494	6	balance	balance	NOUN
cblr-3040	1494	7	sheet	sheet	NOUN
cblr-3040	1494	8	partnerships	partnership	NOUN
cblr-3040	1494	9	arose	arise	VERB
cblr-3040	1494	10	as	as	ADP
cblr-3040	1494	11	a	a	DET
cblr-3040	1494	12	means	means	NOUN
cblr-3040	1494	13	to	to	PART
cblr-3040	1494	14	satisfy	satisfy	VERB
cblr-3040	1494	15	management	management	NOUN
cblr-3040	1494	16	's	's	PART
cblr-3040	1494	17	desire	desire	NOUN
cblr-3040	1494	18	to	to	PART
cblr-3040	1494	19	keep	keep	VERB
cblr-3040	1494	20	large	large	ADJ
cblr-3040	1494	21	debts	debt	NOUN
cblr-3040	1494	22	off	off	ADP
cblr-3040	1494	23	of	of	ADP
cblr-3040	1494	24	corporate	corporate	ADJ
cblr-3040	1494	25	balance	balance	NOUN
cblr-3040	1494	26	sheets	sheet	NOUN
cblr-3040	1494	27	by	by	ADP
cblr-3040	1494	28	side	side	NOUN
cblr-3040	1494	29	-	-	PUNCT
cblr-3040	1494	30	stepping	step	VERB
cblr-3040	1494	31	a	a	DET
cblr-3040	1494	32	handful	handful	NOUN
cblr-3040	1494	33	of	of	ADP
cblr-3040	1494	34	mechanical	mechanical	ADJ
cblr-3040	1494	35	tests	test	NOUN
cblr-3040	1494	36	and	and	CCONJ
cblr-3040	1494	37	taking	take	VERB
cblr-3040	1494	38	advantage	advantage	NOUN
cblr-3040	1494	39	of	of	ADP
cblr-3040	1494	40	what	what	PRON
cblr-3040	1494	41	the	the	DET
cblr-3040	1494	42	fasb	fasb	NOUN
cblr-3040	1494	43	itself	itself	PRON
cblr-3040	1494	44	has	have	AUX
cblr-3040	1494	45	called	call	VERB
cblr-3040	1494	46	"	"	PUNCT
cblr-3040	1494	47	fragmented	fragmented	ADJ
cblr-3040	1494	48	and	and	CCONJ
cblr-3040	1494	49	incomplete	incomplete	ADJ
cblr-3040	1494	50	"	"	PUNCT
cblr-3040	1494	51	rules	rule	NOUN
cblr-3040	1494	52	on	on	ADP
cblr-3040	1494	53	spe	spe	PROPN
cblr-3040	1494	54	consolidation.2	consolidation.2	PROPN
cblr-3040	1494	55	2	2	NUM
cblr-3040	1494	56	employee	employee	NOUN
cblr-3040	1494	57	stock	stock	NOUN
cblr-3040	1494	58	option	option	NOUN
cblr-3040	1494	59	expense	expense	NOUN
cblr-3040	1494	60	often	often	ADV
cblr-3040	1494	61	yields	yield	VERB
cblr-3040	1494	62	income	income	NOUN
cblr-3040	1494	63	tax	tax	NOUN
cblr-3040	1494	64	deductions	deduction	NOUN
cblr-3040	1494	65	,	,	PUNCT
cblr-3040	1494	66	but	but	CCONJ
cblr-3040	1494	67	under	under	ADP
cblr-3040	1494	68	an	an	DET
cblr-3040	1494	69	optional	optional	ADJ
cblr-3040	1494	70	method	method	NOUN
cblr-3040	1494	71	of	of	ADP
cblr-3040	1494	72	gaap	gaap	PROPN
cblr-3040	1494	73	accounting	accounting	NOUN
cblr-3040	1494	74	,	,	PUNCT
cblr-3040	1494	75	no	no	DET
cblr-3040	1494	76	corresponding	correspond	VERB
cblr-3040	1494	77	charge	charge	NOUN
cblr-3040	1494	78	applies	apply	VERB
cblr-3040	1494	79	against	against	ADP
cblr-3040	1494	80	income	income	NOUN
cblr-3040	1494	81	in	in	ADP
cblr-3040	1494	82	the	the	DET
cblr-3040	1494	83	income	income	NOUN
cblr-3040	1494	84	statement	statement	NOUN
cblr-3040	1494	85	,	,	PUNCT
cblr-3040	1494	86	despite	despite	SCONJ
cblr-3040	1494	87	general	general	ADJ
cblr-3040	1494	88	recognition	recognition	NOUN
cblr-3040	1494	89	that	that	SCONJ
cblr-3040	1494	90	an	an	DET
cblr-3040	1494	91	expense	expense	NOUN
cblr-3040	1494	92	is	be	AUX
cblr-3040	1494	93	involved	involve	VERB
cblr-3040	1494	94	.	.	PUNCT
cblr-3040	1495	1	hybrid	hybrid	ADJ
cblr-3040	1495	2	instruments	instrument	NOUN
cblr-3040	1495	3	reported	report	VERB
cblr-3040	1495	4	as	as	ADP
cblr-3040	1495	5	debt	debt	NOUN
cblr-3040	1495	6	for	for	ADP
cblr-3040	1495	7	tax	tax	NOUN
cblr-3040	1495	8	purposes	purpose	NOUN
cblr-3040	1495	9	but	but	CCONJ
cblr-3040	1495	10	equity	equity	NOUN
cblr-3040	1495	11	for	for	ADP
cblr-3040	1495	12	financial	financial	ADJ
cblr-3040	1495	13	statement	statement	NOUN
cblr-3040	1495	14	purposes283are	purposes283are	NOUN
cblr-3040	1495	15	281	281	NUM
cblr-3040	1495	16	needham	needham	PROPN
cblr-3040	1495	17	,	,	PUNCT
cblr-3040	1495	18	supra	supra	PROPN
cblr-3040	1495	19	note	note	PROPN
cblr-3040	1495	20	274	274	NUM
cblr-3040	1495	21	,	,	PUNCT
cblr-3040	1495	22	at	at	ADP
cblr-3040	1495	23	337	337	NUM
cblr-3040	1495	24	-	-	SYM
cblr-3040	1495	25	39	39	NUM
cblr-3040	1495	26	.	.	PUNCT
cblr-3040	1496	1	282	282	NUM
cblr-3040	1496	2	see	see	VERB
cblr-3040	1496	3	supra	supra	ADJ
cblr-3040	1496	4	text	text	NOUN
cblr-3040	1496	5	accompanying	accompanying	ADJ
cblr-3040	1496	6	note	note	NOUN
cblr-3040	1496	7	92	92	NUM
cblr-3040	1496	8	.	.	NOUN
cblr-3040	1496	9	283	283	NUM
cblr-3040	1496	10	see	see	VERB
cblr-3040	1496	11	supra	supra	ADJ
cblr-3040	1496	12	text	text	NOUN
cblr-3040	1496	13	accompanying	accompany	VERB
cblr-3040	1496	14	note	note	NOUN
cblr-3040	1496	15	70	70	NUM
cblr-3040	1496	16	.	.	PUNCT
cblr-3040	1497	1	yet	yet	ADV
cblr-3040	1497	2	another	another	DET
cblr-3040	1497	3	example	example	NOUN
cblr-3040	1497	4	of	of	ADP
cblr-3040	1497	5	the	the	DET
cblr-3040	1497	6	quest	quest	NOUN
cblr-3040	1497	7	for	for	ADP
cblr-3040	1497	8	loopholes	loophole	NOUN
cblr-3040	1497	9	-whether	-whether	ADJ
cblr-3040	1497	10	they	they	PRON
cblr-3040	1497	11	be	be	VERB
cblr-3040	1497	12	under	under	ADP
cblr-3040	1497	13	the	the	DET
cblr-3040	1497	14	tax	tax	NOUN
cblr-3040	1497	15	law	law	NOUN
cblr-3040	1497	16	,	,	PUNCT
cblr-3040	1497	17	gaap	gaap	NOUN
cblr-3040	1497	18	,	,	PUNCT
cblr-3040	1497	19	or	or	CCONJ
cblr-3040	1497	20	both	both	PRON
cblr-3040	1497	21	.	.	PUNCT
cblr-3040	1498	1	many	many	ADJ
cblr-3040	1498	2	of	of	ADP
cblr-3040	1498	3	these	these	DET
cblr-3040	1498	4	trick	trick	NOUN
cblr-3040	1498	5	plays	play	NOUN
cblr-3040	1498	6	appear	appear	VERB
cblr-3040	1498	7	to	to	PART
cblr-3040	1498	8	have	have	AUX
cblr-3040	1498	9	flourished	flourish	VERB
cblr-3040	1498	10	,	,	PUNCT
cblr-3040	1498	11	ironically	ironically	ADV
cblr-3040	1498	12	,	,	PUNCT
cblr-3040	1498	13	under	under	ADP
cblr-3040	1498	14	a	a	DET
cblr-3040	1498	15	"	"	PUNCT
cblr-3040	1498	16	safety	safety	NOUN
cblr-3040	1498	17	in	in	ADP
cblr-3040	1498	18	numbers	number	NOUN
cblr-3040	1498	19	"	"	PUNCT
cblr-3040	1498	20	perception	perception	NOUN
cblr-3040	1498	21	.	.	PUNCT
cblr-3040	1499	1	for	for	ADP
cblr-3040	1499	2	example	example	NOUN
cblr-3040	1499	3	,	,	PUNCT
cblr-3040	1499	4	when	when	SCONJ
cblr-3040	1499	5	there	there	PRON
cblr-3040	1499	6	was	be	VERB
cblr-3040	1499	7	no	no	DET
cblr-3040	1499	8	clear	clear	ADJ
cblr-3040	1499	9	guidance	guidance	NOUN
cblr-3040	1499	10	and	and	CCONJ
cblr-3040	1499	11	everyone	everyone	PRON
cblr-3040	1499	12	seemed	seem	VERB
cblr-3040	1499	13	to	to	PART
cblr-3040	1499	14	be	be	AUX
cblr-3040	1499	15	using	use	VERB
cblr-3040	1499	16	3	3	NUM
cblr-3040	1499	17	percent	percent	NOUN
cblr-3040	1499	18	as	as	ADP
cblr-3040	1499	19	the	the	DET
cblr-3040	1499	20	outside	outside	ADJ
cblr-3040	1499	21	equity	equity	NOUN
cblr-3040	1499	22	requirement	requirement	NOUN
cblr-3040	1499	23	for	for	ADP
cblr-3040	1499	24	spe	spe	NOUN
cblr-3040	1499	25	nonconsolidation	nonconsolidation	NOUN
cblr-3040	1499	26	,	,	PUNCT
cblr-3040	1499	27	the	the	DET
cblr-3040	1499	28	practice	practice	NOUN
cblr-3040	1499	29	of	of	ADP
cblr-3040	1499	30	using	use	VERB
cblr-3040	1499	31	3	3	NUM
cblr-3040	1499	32	percent	percent	NOUN
cblr-3040	1499	33	appears	appear	VERB
cblr-3040	1499	34	to	to	PART
cblr-3040	1499	35	have	have	AUX
cblr-3040	1499	36	become	become	VERB
cblr-3040	1499	37	,	,	PUNCT
cblr-3040	1499	38	in	in	ADP
cblr-3040	1499	39	effect	effect	NOUN
cblr-3040	1499	40	,	,	PUNCT
cblr-3040	1499	41	the	the	DET
cblr-3040	1499	42	rule	rule	NOUN
cblr-3040	1499	43	for	for	ADP
cblr-3040	1499	44	several	several	ADJ
cblr-3040	1499	45	years	year	NOUN
cblr-3040	1499	46	despite	despite	SCONJ
cblr-3040	1499	47	warnings	warning	NOUN
cblr-3040	1499	48	that	that	PRON
cblr-3040	1499	49	such	such	DET
cblr-3040	1499	50	a	a	DET
cblr-3040	1499	51	figure	figure	NOUN
cblr-3040	1499	52	might	might	AUX
cblr-3040	1499	53	be	be	AUX
cblr-3040	1499	54	too	too	ADV
cblr-3040	1499	55	low	low	ADJ
cblr-3040	1499	56	in	in	ADP
cblr-3040	1499	57	some	some	DET
cblr-3040	1499	58	circumstances	circumstance	NOUN
cblr-3040	1499	59	.	.	PUNCT
cblr-3040	1500	1	the	the	DET
cblr-3040	1500	2	fasb	fasb	PROPN
cblr-3040	1500	3	itself	itself	PRON
cblr-3040	1500	4	was	be	AUX
cblr-3040	1500	5	the	the	DET
cblr-3040	1500	6	product	product	NOUN
cblr-3040	1500	7	of	of	ADP
cblr-3040	1500	8	the	the	DET
cblr-3040	1500	9	need	need	NOUN
cblr-3040	1500	10	for	for	ADP
cblr-3040	1500	11	improvement	improvement	NOUN
cblr-3040	1500	12	in	in	ADP
cblr-3040	1500	13	the	the	DET
cblr-3040	1500	14	process	process	NOUN
cblr-3040	1500	15	of	of	ADP
cblr-3040	1500	16	setting	set	VERB
cblr-3040	1500	17	accounting	account	VERB
cblr-3040	1500	18	standards.284	standards.284	PRON
cblr-3040	1500	19	it	it	PRON
cblr-3040	1500	20	was	be	AUX
cblr-3040	1500	21	created	create	VERB
cblr-3040	1500	22	approximately	approximately	ADV
cblr-3040	1500	23	three	three	NUM
cblr-3040	1500	24	years	year	NOUN
cblr-3040	1500	25	after	after	ADP
cblr-3040	1500	26	commissioner	commissioner	PROPN
cblr-3040	1500	27	needham	needham	PROPN
cblr-3040	1500	28	's	's	PART
cblr-3040	1500	29	above	above	ADV
cblr-3040	1500	30	quoted	quote	VERB
cblr-3040	1500	31	observations	observation	NOUN
cblr-3040	1500	32	concerning	concern	VERB
cblr-3040	1500	33	the	the	DET
cblr-3040	1500	34	potential	potential	ADJ
cblr-3040	1500	35	problems	problem	NOUN
cblr-3040	1500	36	with	with	ADP
cblr-3040	1500	37	uneven	uneven	ADJ
cblr-3040	1500	38	interpretation	interpretation	NOUN
cblr-3040	1500	39	of	of	ADP
cblr-3040	1500	40	the	the	DET
cblr-3040	1500	41	proper	proper	ADJ
cblr-3040	1500	42	accounting	accounting	NOUN
cblr-3040	1500	43	treatment	treatment	NOUN
cblr-3040	1500	44	in	in	ADP
cblr-3040	1500	45	areas	area	NOUN
cblr-3040	1500	46	lacking	lack	VERB
cblr-3040	1500	47	express	express	ADJ
cblr-3040	1500	48	guidance	guidance	NOUN
cblr-3040	1500	49	.	.	PUNCT
cblr-3040	1501	1	the	the	DET
cblr-3040	1501	2	fasb	fasb	PROPN
cblr-3040	1501	3	has	have	AUX
cblr-3040	1501	4	made	make	VERB
cblr-3040	1501	5	great	great	ADJ
cblr-3040	1501	6	strides	stride	NOUN
cblr-3040	1501	7	in	in	ADP
cblr-3040	1501	8	the	the	DET
cblr-3040	1501	9	formulation	formulation	NOUN
cblr-3040	1501	10	and	and	CCONJ
cblr-3040	1501	11	implementation	implementation	NOUN
cblr-3040	1501	12	of	of	ADP
cblr-3040	1501	13	gaap	gaap	PROPN
cblr-3040	1501	14	and	and	CCONJ
cblr-3040	1501	15	gaap	gaap	PROPN
cblr-3040	1501	16	interpretations	interpretation	NOUN
cblr-3040	1501	17	,	,	PUNCT
cblr-3040	1501	18	but	but	CCONJ
cblr-3040	1501	19	has	have	AUX
cblr-3040	1501	20	been	be	AUX
cblr-3040	1501	21	severely	severely	ADV
cblr-3040	1501	22	criticized	criticize	VERB
cblr-3040	1501	23	by	by	ADP
cblr-3040	1501	24	some	some	PRON
cblr-3040	1501	25	for	for	ADP
cblr-3040	1501	26	being	be	AUX
cblr-3040	1501	27	slow	slow	ADJ
cblr-3040	1501	28	to	to	PART
cblr-3040	1501	29	act	act	VERB
cblr-3040	1501	30	and	and	CCONJ
cblr-3040	1501	31	subject	subject	VERB
cblr-3040	1501	32	to	to	ADP
cblr-3040	1501	33	financial	financial	ADJ
cblr-3040	1501	34	constraints	constraint	NOUN
cblr-3040	1501	35	.	.	PUNCT
cblr-3040	1502	1	"5	"5	VERB
cblr-3040	1502	2	even	even	ADV
cblr-3040	1502	3	the	the	DET
cblr-3040	1502	4	quality	quality	NOUN
cblr-3040	1502	5	of	of	ADP
cblr-3040	1502	6	its	its	PRON
cblr-3040	1502	7	rule	rule	NOUN
cblr-3040	1502	8	making	making	NOUN
cblr-3040	1502	9	has	have	AUX
cblr-3040	1502	10	been	be	AUX
cblr-3040	1502	11	questioned	question	VERB
cblr-3040	1502	12	,	,	PUNCT
cblr-3040	1502	13	as	as	SCONJ
cblr-3040	1502	14	colorfully	colorfully	ADV
cblr-3040	1502	15	expressed	express	VERB
cblr-3040	1502	16	by	by	ADP
cblr-3040	1502	17	paul	paul	PROPN
cblr-3040	1502	18	brown	brown	PROPN
cblr-3040	1502	19	,	,	PUNCT
cblr-3040	1502	20	the	the	DET
cblr-3040	1502	21	head	head	NOUN
cblr-3040	1502	22	of	of	ADP
cblr-3040	1502	23	new	new	PROPN
cblr-3040	1502	24	york	york	PROPN
cblr-3040	1502	25	university	university	PROPN
cblr-3040	1502	26	's	's	PART
cblr-3040	1502	27	accounting	accounting	NOUN
cblr-3040	1502	28	department	department	NOUN
cblr-3040	1502	29	:	:	PUNCT
cblr-3040	1502	30	"	"	PUNCT
cblr-3040	1502	31	it	it	PRON
cblr-3040	1502	32	's	be	AUX
cblr-3040	1502	33	the	the	DET
cblr-3040	1502	34	old	old	ADJ
cblr-3040	1502	35	adage	adage	NOUN
cblr-3040	1502	36	of	of	ADP
cblr-3040	1502	37	a	a	DET
cblr-3040	1502	38	f.a.s.b	f.a.s.b	NOUN
cblr-3040	1502	39	.	.	PUNCT
cblr-3040	1502	40	rule	rule	NOUN
cblr-3040	1502	41	.	.	PUNCT
cblr-3040	1503	1	it	it	PRON
cblr-3040	1503	2	takes	take	VERB
cblr-3040	1503	3	four	four	NUM
cblr-3040	1503	4	years	year	NOUN
cblr-3040	1503	5	to	to	PART
cblr-3040	1503	6	write	write	VERB
cblr-3040	1503	7	it	it	PRON
cblr-3040	1503	8	,	,	PUNCT
cblr-3040	1503	9	and	and	CCONJ
cblr-3040	1503	10	it	it	PRON
cblr-3040	1503	11	takes	take	VERB
cblr-3040	1503	12	four	four	NUM
cblr-3040	1503	13	minutes	minute	NOUN
cblr-3040	1503	14	for	for	ADP
cblr-3040	1503	15	an	an	DET
cblr-3040	1503	16	astute	astute	ADJ
cblr-3040	1503	17	investment	investment	NOUN
cblr-3040	1503	18	banker	banker	NOUN
cblr-3040	1503	19	to	to	PART
cblr-3040	1503	20	get	get	VERB
cblr-3040	1503	21	around	around	ADP
cblr-3040	1503	22	284	284	NUM
cblr-3040	1503	23	see	see	VERB
cblr-3040	1503	24	paul	paul	PROPN
cblr-3040	1503	25	b.w	b.w	PROPN
cblr-3040	1503	26	.	.	PROPN
cblr-3040	1503	27	miller	miller	PROPN
cblr-3040	1503	28	&	&	CCONJ
cblr-3040	1503	29	rodney	rodney	PROPN
cblr-3040	1503	30	redding	redding	PROPN
cblr-3040	1503	31	,	,	PUNCT
cblr-3040	1503	32	the	the	DET
cblr-3040	1503	33	fasb	fasb	NOUN
cblr-3040	1503	34	,	,	PUNCT
cblr-3040	1503	35	the	the	DET
cblr-3040	1503	36	people	people	NOUN
cblr-3040	1503	37	,	,	PUNCT
cblr-3040	1503	38	the	the	DET
cblr-3040	1503	39	process	process	NOUN
cblr-3040	1503	40	,	,	PUNCT
cblr-3040	1503	41	&	&	CCONJ
cblr-3040	1503	42	the	the	DET
cblr-3040	1503	43	politics	politic	NOUN
cblr-3040	1503	44	ix	ix	ADP
cblr-3040	1503	45	(	(	PUNCT
cblr-3040	1503	46	1986	1986	NUM
cblr-3040	1503	47	)	)	PUNCT
cblr-3040	1503	48	(	(	PUNCT
cblr-3040	1503	49	describing	describe	VERB
cblr-3040	1503	50	the	the	DET
cblr-3040	1503	51	formation	formation	NOUN
cblr-3040	1503	52	of	of	ADP
cblr-3040	1503	53	the	the	DET
cblr-3040	1503	54	fasb	fasb	NOUN
cblr-3040	1503	55	as	as	ADP
cblr-3040	1503	56	the	the	DET
cblr-3040	1503	57	result	result	NOUN
cblr-3040	1503	58	of	of	ADP
cblr-3040	1503	59	efforts	effort	NOUN
cblr-3040	1503	60	to	to	PART
cblr-3040	1503	61	create	create	VERB
cblr-3040	1503	62	"	"	PUNCT
cblr-3040	1503	63	a	a	DET
cblr-3040	1503	64	new	new	ADJ
cblr-3040	1503	65	independent	independent	ADJ
cblr-3040	1503	66	organization	organization	NOUN
cblr-3040	1503	67	to	to	PART
cblr-3040	1503	68	assume	assume	VERB
cblr-3040	1503	69	primary	primary	ADJ
cblr-3040	1503	70	responsibility	responsibility	NOUN
cblr-3040	1503	71	for	for	ADP
cblr-3040	1503	72	establishing	establish	VERB
cblr-3040	1503	73	standards	standard	NOUN
cblr-3040	1503	74	for	for	ADP
cblr-3040	1503	75	financial	financial	ADJ
cblr-3040	1503	76	reporting	reporting	NOUN
cblr-3040	1503	77	in	in	ADP
cblr-3040	1503	78	the	the	DET
cblr-3040	1503	79	private	private	ADJ
cblr-3040	1503	80	sector	sector	NOUN
cblr-3040	1503	81	of	of	ADP
cblr-3040	1503	82	the	the	DET
cblr-3040	1503	83	united	united	PROPN
cblr-3040	1503	84	states	states	PROPN
cblr-3040	1503	85	"	"	PUNCT
cblr-3040	1503	86	following	follow	VERB
cblr-3040	1503	87	a	a	DET
cblr-3040	1503	88	study	study	NOUN
cblr-3040	1503	89	of	of	ADP
cblr-3040	1503	90	the	the	DET
cblr-3040	1503	91	"	"	PUNCT
cblr-3040	1503	92	establishment	establishment	NOUN
cblr-3040	1503	93	of	of	ADP
cblr-3040	1503	94	accounting	accounting	NOUN
cblr-3040	1503	95	standards	standard	NOUN
cblr-3040	1503	96	and	and	CCONJ
cblr-3040	1503	97	to	to	PART
cblr-3040	1503	98	make	make	VERB
cblr-3040	1503	99	recommendations	recommendation	NOUN
cblr-3040	1503	100	for	for	ADP
cblr-3040	1503	101	improving	improve	VERB
cblr-3040	1503	102	the	the	DET
cblr-3040	1503	103	process	process	NOUN
cblr-3040	1503	104	...	...	PUNCT
cblr-3040	1503	105	that	that	PRON
cblr-3040	1503	106	had	have	AUX
cblr-3040	1503	107	been	be	AUX
cblr-3040	1503	108	in	in	ADP
cblr-3040	1503	109	the	the	DET
cblr-3040	1503	110	hands	hand	NOUN
cblr-3040	1503	111	of	of	ADP
cblr-3040	1503	112	the	the	DET
cblr-3040	1503	113	aicpa	aicpa	NOUN
cblr-3040	1503	114	for	for	ADP
cblr-3040	1503	115	nearly	nearly	ADV
cblr-3040	1503	116	40	40	NUM
cblr-3040	1503	117	years	year	NOUN
cblr-3040	1503	118	"	"	PUNCT
cblr-3040	1503	119	)	)	PUNCT
cblr-3040	1503	120	.	.	PUNCT
cblr-3040	1504	1	285	285	NUM
cblr-3040	1504	2	see	see	VERB
cblr-3040	1504	3	,	,	PUNCT
cblr-3040	1504	4	e.g.	e.g.	ADV
cblr-3040	1504	5	,	,	PUNCT
cblr-3040	1504	6	seligman	seligman	NOUN
cblr-3040	1504	7	,	,	PUNCT
cblr-3040	1504	8	supra	supra	PROPN
cblr-3040	1504	9	note	note	PROPN
cblr-3040	1504	10	260	260	NUM
cblr-3040	1504	11	,	,	PUNCT
cblr-3040	1504	12	at	at	ADP
cblr-3040	1504	13	35	35	NUM
cblr-3040	1504	14	-	-	SYM
cblr-3040	1504	15	37	37	NUM
cblr-3040	1504	16	(	(	PUNCT
cblr-3040	1504	17	quoting	quote	VERB
cblr-3040	1504	18	roderick	roderick	PROPN
cblr-3040	1504	19	m.	m.	PROPN
cblr-3040	1504	20	hills	hills	PROPN
cblr-3040	1504	21	&	&	CCONJ
cblr-3040	1504	22	david	david	PROPN
cblr-3040	1504	23	ruder	ruder	PROPN
cblr-3040	1504	24	,	,	PUNCT
cblr-3040	1504	25	both	both	DET
cblr-3040	1504	26	former	former	ADJ
cblr-3040	1504	27	sec	sec	PROPN
cblr-3040	1504	28	chairmen	chairman	NOUN
cblr-3040	1504	29	testifying	testify	VERB
cblr-3040	1504	30	during	during	ADP
cblr-3040	1504	31	recent	recent	ADJ
cblr-3040	1504	32	congressional	congressional	ADJ
cblr-3040	1504	33	hearings	hearing	NOUN
cblr-3040	1504	34	held	hold	VERB
cblr-3040	1504	35	on	on	ADP
cblr-3040	1504	36	february	february	PROPN
cblr-3040	1504	37	12	12	NUM
cblr-3040	1504	38	,	,	PUNCT
cblr-3040	1504	39	2002	2002	NUM
cblr-3040	1504	40	)	)	PUNCT
cblr-3040	1504	41	;	;	PUNCT
cblr-3040	1504	42	the	the	DET
cblr-3040	1504	43	state	state	NOUN
cblr-3040	1504	44	of	of	ADP
cblr-3040	1504	45	financial	financial	ADJ
cblr-3040	1504	46	reporting	reporting	NOUN
cblr-3040	1504	47	today	today	NOUN
cblr-3040	1504	48	,	,	PUNCT
cblr-3040	1504	49	remarks	remark	NOUN
cblr-3040	1504	50	by	by	ADP
cblr-3040	1504	51	lynn	lynn	PROPN
cblr-3040	1504	52	turner	turner	PROPN
cblr-3040	1504	53	,	,	PUNCT
cblr-3040	1504	54	june	june	PROPN
cblr-3040	1504	55	21	21	NUM
cblr-3040	1504	56	,	,	PUNCT
cblr-3040	1504	57	2001	2001	NUM
cblr-3040	1504	58	,	,	PUNCT
cblr-3040	1504	59	supra	supra	PROPN
cblr-3040	1504	60	note	note	NOUN
cblr-3040	1504	61	234	234	NUM
cblr-3040	1504	62	,	,	PUNCT
cblr-3040	1504	63	at	at	ADP
cblr-3040	1504	64	6	6	NUM
cblr-3040	1504	65	(	(	PUNCT
cblr-3040	1504	66	generally	generally	ADV
cblr-3040	1504	67	praising	praise	VERB
cblr-3040	1504	68	the	the	DET
cblr-3040	1504	69	contributions	contribution	NOUN
cblr-3040	1504	70	to	to	ADP
cblr-3040	1504	71	the	the	DET
cblr-3040	1504	72	quality	quality	NOUN
cblr-3040	1504	73	of	of	ADP
cblr-3040	1504	74	accounting	accounting	NOUN
cblr-3040	1504	75	in	in	ADP
cblr-3040	1504	76	the	the	DET
cblr-3040	1504	77	united	united	PROPN
cblr-3040	1504	78	states	states	PROPN
cblr-3040	1504	79	made	make	VERB
cblr-3040	1504	80	by	by	ADP
cblr-3040	1504	81	the	the	DET
cblr-3040	1504	82	fasb	fasb	NOUN
cblr-3040	1504	83	,	,	PUNCT
cblr-3040	1504	84	but	but	CCONJ
cblr-3040	1504	85	noting	note	VERB
cblr-3040	1504	86	that	that	SCONJ
cblr-3040	1504	87	"	"	PUNCT
cblr-3040	1504	88	it	it	PRON
cblr-3040	1504	89	has	have	AUX
cblr-3040	1504	90	taken	take	VERB
cblr-3040	1504	91	too	too	ADV
cblr-3040	1504	92	long	long	ADV
cblr-3040	1504	93	for	for	SCONJ
cblr-3040	1504	94	some	some	DET
cblr-3040	1504	95	projects	project	NOUN
cblr-3040	1504	96	to	to	PART
cblr-3040	1504	97	yield	yield	VERB
cblr-3040	1504	98	results	result	NOUN
cblr-3040	1504	99	necessary	necessary	ADJ
cblr-3040	1504	100	for	for	ADP
cblr-3040	1504	101	high	high	ADJ
cblr-3040	1504	102	quality	quality	NOUN
cblr-3040	1504	103	transparency	transparency	NOUN
cblr-3040	1504	104	for	for	ADP
cblr-3040	1504	105	investors	investor	NOUN
cblr-3040	1504	106	"	"	PUNCT
cblr-3040	1504	107	)	)	PUNCT
cblr-3040	1504	108	.	.	PUNCT
cblr-3040	1505	1	columbia	columbia	PROPN
cblr-3040	1505	2	business	business	PROPN
cblr-3040	1505	3	la	la	PROPN
cblr-3040	1505	4	w	w	PROPN
cblr-3040	1505	5	review	review	NOUN
cblr-3040	1505	6	[	[	X
cblr-3040	1505	7	vol	vol	NOUN
cblr-3040	1505	8	.	.	PUNCT
cblr-3040	1505	9	2003	2003	NUM
cblr-3040	1505	10	no	no	NOUN
cblr-3040	1505	11	.	.	PUNCT
cblr-3040	1506	1	1:35	1:35	NUM
cblr-3040	1506	2	]	]	PUNCT
cblr-3040	1506	3	stopping	stop	VERB
cblr-3040	1506	4	enron	enron	PROPN
cblr-3040	1506	5	end	end	NOUN
cblr-3040	1506	6	-	-	PUNCT
cblr-3040	1506	7	runs	run	NOUN
cblr-3040	1506	8	and	and	CCONJ
cblr-3040	1506	9	other	other	ADJ
cblr-3040	1506	10	trick	trick	NOUN
cblr-3040	1506	11	plays	play	VERB
cblr-3040	1506	12	153	153	NUM
cblr-3040	1506	13	it	it	PRON
cblr-3040	1506	14	.	.	PUNCT
cblr-3040	1507	1	"2	"2	PROPN
cblr-3040	1507	2	6	6	NUM
cblr-3040	1507	3	as	as	ADP
cblr-3040	1507	4	professor	professor	PROPN
cblr-3040	1507	5	joel	joel	PROPN
cblr-3040	1507	6	seligman	seligman	PROPN
cblr-3040	1507	7	,	,	PUNCT
cblr-3040	1507	8	a	a	DET
cblr-3040	1507	9	leading	lead	VERB
cblr-3040	1507	10	scholar	scholar	NOUN
cblr-3040	1507	11	on	on	ADP
cblr-3040	1507	12	securities	security	NOUN
cblr-3040	1507	13	regulation	regulation	NOUN
cblr-3040	1507	14	in	in	ADP
cblr-3040	1507	15	the	the	DET
cblr-3040	1507	16	united	united	PROPN
cblr-3040	1507	17	states	states	PROPN
cblr-3040	1507	18	,	,	PUNCT
cblr-3040	1507	19	observed	observe	VERB
cblr-3040	1507	20	after	after	ADP
cblr-3040	1507	21	noting	note	VERB
cblr-3040	1507	22	that	that	SCONJ
cblr-3040	1507	23	enron	enron	PROPN
cblr-3040	1507	24	's	's	PART
cblr-3040	1507	25	off	off	ADP
cblr-3040	1507	26	-	-	PUNCT
cblr-3040	1507	27	balance	balance	NOUN
cblr-3040	1507	28	sheet	sheet	NOUN
cblr-3040	1507	29	transactions	transaction	NOUN
cblr-3040	1507	30	were	be	AUX
cblr-3040	1507	31	effected	effect	VERB
cblr-3040	1507	32	under	under	ADP
cblr-3040	1507	33	existing	exist	VERB
cblr-3040	1507	34	generally	generally	ADV
cblr-3040	1507	35	accepted	accept	VERB
cblr-3040	1507	36	accounting	accounting	NOUN
cblr-3040	1507	37	standards	standard	NOUN
cblr-3040	1507	38	,	,	PUNCT
cblr-3040	1507	39	"	"	PUNCT
cblr-3040	1507	40	this	this	PRON
cblr-3040	1507	41	has	have	AUX
cblr-3040	1507	42	appropriately	appropriately	ADV
cblr-3040	1507	43	focused	focus	VERB
cblr-3040	1507	44	attention	attention	NOUN
cblr-3040	1507	45	on	on	ADP
cblr-3040	1507	46	the	the	DET
cblr-3040	1507	47	quality	quality	NOUN
cblr-3040	1507	48	of	of	ADP
cblr-3040	1507	49	the	the	DET
cblr-3040	1507	50	existing	exist	VERB
cblr-3040	1507	51	accounting	accounting	NOUN
cblr-3040	1507	52	standard	standard	NOUN
cblr-3040	1507	53	setting	set	VERB
cblr-3040	1507	54	organization	organization	NOUN
cblr-3040	1507	55	...	...	PUNCT
cblr-3040	1507	56	long	long	ADV
cblr-3040	1507	57	before	before	SCONJ
cblr-3040	1507	58	enron	enron	PROPN
cblr-3040	1507	59	,	,	PUNCT
cblr-3040	1507	60	the	the	DET
cblr-3040	1507	61	political	political	ADJ
cblr-3040	1507	62	and	and	CCONJ
cblr-3040	1507	63	financial	financial	ADJ
cblr-3040	1507	64	weaknesses	weakness	NOUN
cblr-3040	1507	65	of	of	ADP
cblr-3040	1507	66	the	the	DET
cblr-3040	1507	67	fasb	fasb	NOUN
cblr-3040	1507	68	were	be	AUX
cblr-3040	1507	69	much	much	ADV
cblr-3040	1507	70	discussed	discuss	VERB
cblr-3040	1507	71	.	.	PUNCT
cblr-3040	1508	1	87	87	NUM
cblr-3040	1509	1	although	although	SCONJ
cblr-3040	1509	2	the	the	DET
cblr-3040	1509	3	sarbanes	sarbanes	PROPN
cblr-3040	1509	4	-	-	PUNCT
cblr-3040	1509	5	oxley	oxley	ADJ
cblr-3040	1509	6	act	act	NOUN
cblr-3040	1509	7	takes	take	VERB
cblr-3040	1509	8	steps	step	NOUN
cblr-3040	1509	9	to	to	PART
cblr-3040	1509	10	both	both	CCONJ
cblr-3040	1509	11	strengthen	strengthen	VERB
cblr-3040	1509	12	the	the	DET
cblr-3040	1509	13	financing	financing	NOUN
cblr-3040	1509	14	and	and	CCONJ
cblr-3040	1509	15	independence	independence	NOUN
cblr-3040	1509	16	of	of	ADP
cblr-3040	1509	17	fasb	fasb	NOUN
cblr-3040	1509	18	and	and	CCONJ
cblr-3040	1509	19	create	create	VERB
cblr-3040	1509	20	an	an	DET
cblr-3040	1509	21	innovative	innovative	ADJ
cblr-3040	1509	22	oversight	oversight	NOUN
cblr-3040	1509	23	board	board	NOUN
cblr-3040	1509	24	with	with	ADP
cblr-3040	1509	25	the	the	DET
cblr-3040	1509	26	ability	ability	NOUN
cblr-3040	1509	27	to	to	PART
cblr-3040	1509	28	affect	affect	VERB
cblr-3040	1509	29	accounting	account	VERB
cblr-3040	1509	30	and	and	CCONJ
cblr-3040	1509	31	auditing	auditing	NOUN
cblr-3040	1509	32	standards	standard	NOUN
cblr-3040	1509	33	and	and	CCONJ
cblr-3040	1509	34	practices	practice	NOUN
cblr-3040	1509	35	,	,	PUNCT
cblr-3040	1509	36	288	288	NUM
cblr-3040	1509	37	history	history	NOUN
cblr-3040	1509	38	suggests	suggest	VERB
cblr-3040	1509	39	that	that	SCONJ
cblr-3040	1509	40	government	government	NOUN
cblr-3040	1509	41	regulators	regulator	NOUN
cblr-3040	1509	42	should	should	AUX
cblr-3040	1509	43	consider	consider	VERB
cblr-3040	1509	44	taking	take	VERB
cblr-3040	1509	45	a	a	DET
cblr-3040	1509	46	more	more	ADV
cblr-3040	1509	47	active	active	ADJ
cblr-3040	1509	48	role	role	NOUN
cblr-3040	1509	49	than	than	ADP
cblr-3040	1509	50	in	in	ADP
cblr-3040	1509	51	the	the	DET
cblr-3040	1509	52	past	past	NOUN
cblr-3040	1509	53	in	in	ADP
cblr-3040	1509	54	shaping	shape	VERB
cblr-3040	1509	55	the	the	DET
cblr-3040	1509	56	rules	rule	NOUN
cblr-3040	1509	57	and	and	CCONJ
cblr-3040	1509	58	standards	standard	NOUN
cblr-3040	1509	59	that	that	PRON
cblr-3040	1509	60	ultimately	ultimately	ADV
cblr-3040	1509	61	result	result	VERB
cblr-3040	1509	62	in	in	ADP
cblr-3040	1509	63	the	the	DET
cblr-3040	1509	64	disclosures	disclosure	NOUN
cblr-3040	1509	65	required	require	VERB
cblr-3040	1509	66	in	in	ADP
cblr-3040	1509	67	public	public	ADJ
cblr-3040	1509	68	company	company	NOUN
cblr-3040	1509	69	financial	financial	ADJ
cblr-3040	1509	70	statements.289	statements.289	NOUN
cblr-3040	1509	71	many	many	ADJ
cblr-3040	1509	72	will	will	AUX
cblr-3040	1509	73	argue	argue	VERB
cblr-3040	1509	74	286	286	NUM
cblr-3040	1509	75	see	see	NOUN
cblr-3040	1509	76	seligman	seligman	NOUN
cblr-3040	1509	77	,	,	PUNCT
cblr-3040	1509	78	supra	supra	PROPN
cblr-3040	1509	79	note	note	PROPN
cblr-3040	1509	80	260	260	NUM
cblr-3040	1509	81	,	,	PUNCT
cblr-3040	1509	82	at	at	ADP
cblr-3040	1509	83	35	35	NUM
cblr-3040	1509	84	(	(	PUNCT
cblr-3040	1509	85	quoting	quote	VERB
cblr-3040	1509	86	roderick	roderick	PROPN
cblr-3040	1509	87	m.	m.	PROPN
cblr-3040	1509	88	hills	hills	PROPN
cblr-3040	1509	89	,	,	PUNCT
cblr-3040	1509	90	who	who	PRON
cblr-3040	1509	91	was	be	AUX
cblr-3040	1509	92	in	in	ADP
cblr-3040	1509	93	turn	turn	NOUN
cblr-3040	1509	94	quoting	quote	VERB
cblr-3040	1509	95	paul	paul	PROPN
cblr-3040	1509	96	brown	brown	PROPN
cblr-3040	1509	97	)	)	PUNCT
cblr-3040	1509	98	.	.	PUNCT
cblr-3040	1510	1	but	but	CCONJ
cblr-3040	1510	2	cf	cf	NOUN
cblr-3040	1510	3	shevlin	shevlin	PROPN
cblr-3040	1510	4	,	,	PUNCT
cblr-3040	1510	5	supra	supra	PROPN
cblr-3040	1510	6	note	note	PROPN
cblr-3040	1510	7	19	19	NUM
cblr-3040	1510	8	,	,	PUNCT
cblr-3040	1510	9	at	at	ADP
cblr-3040	1510	10	435	435	NUM
cblr-3040	1510	11	(	(	PUNCT
cblr-3040	1510	12	generally	generally	ADV
cblr-3040	1510	13	praising	praise	VERB
cblr-3040	1510	14	the	the	DET
cblr-3040	1510	15	manner	manner	NOUN
cblr-3040	1510	16	in	in	ADP
cblr-3040	1510	17	which	which	PRON
cblr-3040	1510	18	financial	financial	ADJ
cblr-3040	1510	19	accounting	accounting	NOUN
cblr-3040	1510	20	standards	standard	NOUN
cblr-3040	1510	21	are	be	AUX
cblr-3040	1510	22	set	set	VERB
cblr-3040	1510	23	in	in	ADP
cblr-3040	1510	24	the	the	DET
cblr-3040	1510	25	united	united	PROPN
cblr-3040	1510	26	states	states	PROPN
cblr-3040	1510	27	and	and	CCONJ
cblr-3040	1510	28	stating	state	VERB
cblr-3040	1510	29	that	that	SCONJ
cblr-3040	1510	30	"	"	PUNCT
cblr-3040	1510	31	the	the	DET
cblr-3040	1510	32	information	information	NOUN
cblr-3040	1510	33	role	role	NOUN
cblr-3040	1510	34	of	of	ADP
cblr-3040	1510	35	financial	financial	ADJ
cblr-3040	1510	36	accounting	accounting	NOUN
cblr-3040	1510	37	information	information	NOUN
cblr-3040	1510	38	is	be	AUX
cblr-3040	1510	39	often	often	ADV
cblr-3040	1510	40	underappreciated	underappreciate	VERB
cblr-3040	1510	41	by	by	ADP
cblr-3040	1510	42	nonfinancial	nonfinancial	ADJ
cblr-3040	1510	43	accountants	accountant	NOUN
cblr-3040	1510	44	such	such	ADJ
cblr-3040	1510	45	as	as	ADP
cblr-3040	1510	46	tax	tax	NOUN
cblr-3040	1510	47	accountants	accountant	NOUN
cblr-3040	1510	48	,	,	PUNCT
cblr-3040	1510	49	tax	tax	NOUN
cblr-3040	1510	50	lawyers	lawyer	NOUN
cblr-3040	1510	51	,	,	PUNCT
cblr-3040	1510	52	and	and	CCONJ
cblr-3040	1510	53	others	other	NOUN
cblr-3040	1510	54	"	"	PUNCT
cblr-3040	1510	55	)	)	PUNCT
cblr-3040	1510	56	.	.	PUNCT
cblr-3040	1511	1	287	287	NUM
cblr-3040	1511	2	seligman	seligman	NOUN
cblr-3040	1511	3	,	,	PUNCT
cblr-3040	1511	4	supra	supra	PROPN
cblr-3040	1511	5	note	note	PROPN
cblr-3040	1511	6	260	260	NUM
cblr-3040	1511	7	,	,	PUNCT
cblr-3040	1511	8	at	at	ADP
cblr-3040	1511	9	36	36	NUM
cblr-3040	1511	10	.	.	PUNCT
cblr-3040	1512	1	see	see	VERB
cblr-3040	1512	2	also	also	ADV
cblr-3040	1512	3	rob	rob	PROPN
cblr-3040	1512	4	garver	garver	PROPN
cblr-3040	1512	5	,	,	PUNCT
cblr-3040	1512	6	accounting	accounting	NOUN
cblr-3040	1512	7	fight	fight	NOUN
cblr-3040	1512	8	finally	finally	ADV
cblr-3040	1512	9	finds	find	VERB
cblr-3040	1512	10	fasb	fasb	NOUN
cblr-3040	1512	11	,	,	PUNCT
cblr-3040	1512	12	at	at	ADP
cblr-3040	1512	13	http://www.monitorydaily.com/index.cfm	http://www.monitorydaily.com/index.cfm	PROPN
cblr-3040	1512	14	(	(	PUNCT
cblr-3040	1512	15	june	june	PROPN
cblr-3040	1512	16	25	25	NUM
cblr-3040	1512	17	,	,	PUNCT
cblr-3040	1512	18	2002	2002	NUM
cblr-3040	1512	19	)	)	PUNCT
cblr-3040	1512	20	(	(	PUNCT
cblr-3040	1512	21	discussing	discuss	VERB
cblr-3040	1512	22	legislative	legislative	ADJ
cblr-3040	1512	23	proposals	proposal	NOUN
cblr-3040	1512	24	to	to	PART
cblr-3040	1512	25	strengthen	strengthen	VERB
cblr-3040	1512	26	fasb	fasb	NOUN
cblr-3040	1512	27	which	which	PRON
cblr-3040	1512	28	appeared	appear	VERB
cblr-3040	1512	29	to	to	PART
cblr-3040	1512	30	be	be	AUX
cblr-3040	1512	31	directed	direct	VERB
cblr-3040	1512	32	at	at	ADP
cblr-3040	1512	33	giving	give	VERB
cblr-3040	1512	34	fasb	fasb	NOUN
cblr-3040	1512	35	more	more	ADV
cblr-3040	1512	36	and	and	CCONJ
cblr-3040	1512	37	the	the	DET
cblr-3040	1512	38	sec	sec	PROPN
cblr-3040	1512	39	less	less	ADJ
cblr-3040	1512	40	control	control	NOUN
cblr-3040	1512	41	of	of	ADP
cblr-3040	1512	42	the	the	DET
cblr-3040	1512	43	setting	setting	NOUN
cblr-3040	1512	44	of	of	ADP
cblr-3040	1512	45	accounting	accounting	NOUN
cblr-3040	1512	46	principles	principle	NOUN
cblr-3040	1512	47	)	)	PUNCT
cblr-3040	1512	48	.	.	PUNCT
cblr-3040	1513	1	288	288	NUM
cblr-3040	1513	2	as	as	ADP
cblr-3040	1513	3	discussed	discuss	VERB
cblr-3040	1513	4	infra	infra	NOUN
cblr-3040	1513	5	in	in	ADP
cblr-3040	1513	6	text	text	NOUN
cblr-3040	1513	7	accompanying	accompany	VERB
cblr-3040	1513	8	notes	note	NOUN
cblr-3040	1513	9	313	313	NUM
cblr-3040	1513	10	-	-	SYM
cblr-3040	1513	11	23	23	NUM
cblr-3040	1513	12	.	.	PUNCT
cblr-3040	1514	1	289	289	NUM
cblr-3040	1514	2	the	the	DET
cblr-3040	1514	3	focus	focus	NOUN
cblr-3040	1514	4	herein	herein	NOUN
cblr-3040	1514	5	is	be	AUX
cblr-3040	1514	6	on	on	ADP
cblr-3040	1514	7	public	public	ADJ
cblr-3040	1514	8	company	company	NOUN
cblr-3040	1514	9	reporting	reporting	NOUN
cblr-3040	1514	10	,	,	PUNCT
cblr-3040	1514	11	as	as	SCONJ
cblr-3040	1514	12	lack	lack	NOUN
cblr-3040	1514	13	of	of	ADP
cblr-3040	1514	14	transparency	transparency	NOUN
cblr-3040	1514	15	concerning	concern	VERB
cblr-3040	1514	16	the	the	DET
cblr-3040	1514	17	implications	implication	NOUN
cblr-3040	1514	18	of	of	ADP
cblr-3040	1514	19	book	book	NOUN
cblr-3040	1514	20	-	-	PUNCT
cblr-3040	1514	21	tax	tax	NOUN
cblr-3040	1514	22	differences	difference	NOUN
cblr-3040	1514	23	has	have	AUX
cblr-3040	1514	24	been	be	AUX
cblr-3040	1514	25	a	a	DET
cblr-3040	1514	26	particularly	particularly	ADV
cblr-3040	1514	27	acute	acute	ADJ
cblr-3040	1514	28	problem	problem	NOUN
cblr-3040	1514	29	for	for	ADP
cblr-3040	1514	30	large	large	ADJ
cblr-3040	1514	31	publicly	publicly	ADV
cblr-3040	1514	32	-	-	PUNCT
cblr-3040	1514	33	traded	trade	VERB
cblr-3040	1514	34	companies	company	NOUN
cblr-3040	1514	35	.	.	PUNCT
cblr-3040	1515	1	see	see	VERB
cblr-3040	1515	2	yin	yin	PROPN
cblr-3040	1515	3	,	,	PUNCT
cblr-3040	1515	4	supra	supra	PROPN
cblr-3040	1515	5	note	note	PROPN
cblr-3040	1515	6	19	19	NUM
cblr-3040	1515	7	,	,	PUNCT
cblr-3040	1515	8	54	54	NUM
cblr-3040	1515	9	smu	smu	PROPN
cblr-3040	1515	10	l.	l.	PROPN
cblr-3040	1515	11	rev	rev	PROPN
cblr-3040	1515	12	.	.	PROPN
cblr-3040	1515	13	227	227	NUM
cblr-3040	1515	14	,	,	PUNCT
cblr-3040	1515	15	228	228	NUM
cblr-3040	1515	16	(	(	PUNCT
cblr-3040	1515	17	suggesting	suggest	VERB
cblr-3040	1515	18	that	that	SCONJ
cblr-3040	1515	19	if	if	SCONJ
cblr-3040	1515	20	a	a	DET
cblr-3040	1515	21	"	"	PUNCT
cblr-3040	1515	22	tax	tax	NOUN
cblr-3040	1515	23	on	on	ADP
cblr-3040	1515	24	adjusted	adjust	VERB
cblr-3040	1515	25	book	book	NOUN
cblr-3040	1515	26	income	income	NOUN
cblr-3040	1515	27	"	"	PUNCT
cblr-3040	1515	28	were	be	AUX
cblr-3040	1515	29	adopted	adopt	VERB
cblr-3040	1515	30	it	it	PRON
cblr-3040	1515	31	should	should	AUX
cblr-3040	1515	32	apply	apply	VERB
cblr-3040	1515	33	to	to	ADP
cblr-3040	1515	34	only	only	ADJ
cblr-3040	1515	35	public	public	ADJ
cblr-3040	1515	36	companies	company	NOUN
cblr-3040	1515	37	"	"	PUNCT
cblr-3040	1515	38	because	because	SCONJ
cblr-3040	1515	39	of	of	ADP
cblr-3040	1515	40	the	the	DET
cblr-3040	1515	41	discipline	discipline	NOUN
cblr-3040	1515	42	imposed	impose	VERB
cblr-3040	1515	43	by	by	ADP
cblr-3040	1515	44	public	public	ADJ
cblr-3040	1515	45	markets	market	NOUN
cblr-3040	1515	46	on	on	ADP
cblr-3040	1515	47	the	the	DET
cblr-3040	1515	48	amount	amount	NOUN
cblr-3040	1515	49	of	of	ADP
cblr-3040	1515	50	corporate	corporate	ADJ
cblr-3040	1515	51	earnings	earning	NOUN
cblr-3040	1515	52	reported	report	VERB
cblr-3040	1515	53	"	"	PUNCT
cblr-3040	1515	54	and	and	CCONJ
cblr-3040	1515	55	also	also	ADV
cblr-3040	1515	56	noting	note	VERB
cblr-3040	1515	57	that	that	SCONJ
cblr-3040	1515	58	public	public	ADJ
cblr-3040	1515	59	corporations	corporation	NOUN
cblr-3040	1515	60	"	"	PUNCT
cblr-3040	1515	61	probably	probably	ADV
cblr-3040	1515	62	represent	represent	VERB
cblr-3040	1515	63	the	the	DET
cblr-3040	1515	64	heart	heart	NOUN
cblr-3040	1515	65	of	of	ADP
cblr-3040	1515	66	the	the	DET
cblr-3040	1515	67	corporate	corporate	ADJ
cblr-3040	1515	68	tax	tax	NOUN
cblr-3040	1515	69	shelter	shelter	NOUN
cblr-3040	1515	70	problem	problem	NOUN
cblr-3040	1515	71	"	"	PUNCT
cblr-3040	1515	72	and	and	CCONJ
cblr-3040	1515	73	that	that	SCONJ
cblr-3040	1515	74	many	many	ADJ
cblr-3040	1515	75	unincorporated	unincorporated	ADJ
cblr-3040	1515	76	private	private	ADJ
cblr-3040	1515	77	companies	company	NOUN
cblr-3040	1515	78	have	have	VERB
cblr-3040	1515	79	the	the	DET
cblr-3040	1515	80	ability	ability	NOUN
cblr-3040	1515	81	,	,	PUNCT
cblr-3040	1515	82	not	not	PART
cblr-3040	1515	83	shared	share	VERB
cblr-3040	1515	84	by	by	ADP
cblr-3040	1515	85	a	a	DET
cblr-3040	1515	86	publicly	publicly	ADV
cblr-3040	1515	87	-	-	PUNCT
cblr-3040	1515	88	traded	trade	VERB
cblr-3040	1515	89	company	company	NOUN
cblr-3040	1515	90	,	,	PUNCT
cblr-3040	1515	91	to	to	PART
cblr-3040	1515	92	avoid	avoid	VERB
cblr-3040	1515	93	classification	classification	NOUN
cblr-3040	1515	94	as	as	ADP
cblr-3040	1515	95	a	a	DET
cblr-3040	1515	96	corporation	corporation	NOUN
cblr-3040	1515	97	subject	subject	ADJ
cblr-3040	1515	98	to	to	ADP
cblr-3040	1515	99	entity	entity	NOUN
cblr-3040	1515	100	level	level	NOUN
cblr-3040	1515	101	federal	federal	ADJ
cblr-3040	1515	102	corporate	corporate	ADJ
cblr-3040	1515	103	income	income	NOUN
cblr-3040	1515	104	tax	tax	NOUN
cblr-3040	1515	105	)	)	PUNCT
cblr-3040	1515	106	.	.	PUNCT
cblr-3040	1516	1	see	see	VERB
cblr-3040	1516	2	also	also	ADV
cblr-3040	1516	3	c.	c.	PROPN
cblr-3040	1516	4	bryan	bryan	PROPN
cblr-3040	1516	5	cloyd	cloyd	VERB
cblr-3040	1516	6	et	et	PROPN
cblr-3040	1516	7	al	al	PROPN
cblr-3040	1516	8	.	.	PROPN
cblr-3040	1516	9	,	,	PUNCT
cblr-3040	1516	10	supra	supra	PROPN
cblr-3040	1516	11	note	note	PROPN
cblr-3040	1516	12	224	224	NUM
cblr-3040	1516	13	,	,	PUNCT
cblr-3040	1516	14	at	at	ADP
cblr-3040	1516	15	42	42	NUM
cblr-3040	1516	16	(	(	PUNCT
cblr-3040	1516	17	"	"	PUNCT
cblr-3040	1516	18	the	the	DET
cblr-3040	1516	19	finding	finding	NOUN
cblr-3040	1516	20	that	that	SCONJ
cblr-3040	1516	21	public	public	ADJ
cblr-3040	1516	22	firms	firm	NOUN
cblr-3040	1516	23	appear	appear	VERB
cblr-3040	1516	24	to	to	PART
cblr-3040	1516	25	have	have	VERB
cblr-3040	1516	26	greater	great	ADJ
cblr-3040	1516	27	incentive	incentive	NOUN
cblr-3040	1516	28	to	to	PART
cblr-3040	1516	29	boost	boost	VERB
cblr-3040	1516	30	reported	report	VERB
cblr-3040	1516	31	income	income	NOUN
cblr-3040	1516	32	should	should	AUX
cblr-3040	1516	33	encourage	encourage	VERB
cblr-3040	1516	34	users	user	NOUN
cblr-3040	1516	35	[	[	X
cblr-3040	1516	36	of	of	ADP
cblr-3040	1516	37	financial	financial	ADJ
cblr-3040	1516	38	statements	statement	NOUN
cblr-3040	1516	39	]	]	PUNCT
cblr-3040	1516	40	to	to	PART
cblr-3040	1516	41	exercise	exercise	VERB
cblr-3040	1516	42	more	more	ADJ
cblr-3040	1516	43	caution	caution	NOUN
cblr-3040	1516	44	when	when	SCONJ
cblr-3040	1516	45	columbia	columbia	PROPN
cblr-3040	1516	46	business	business	PROPN
cblr-3040	1516	47	law	law	PROPN
cblr-3040	1516	48	review	review	VERB
cblr-3040	1516	49	that	that	SCONJ
cblr-3040	1516	50	the	the	DET
cblr-3040	1516	51	last	last	ADJ
cblr-3040	1516	52	thing	thing	NOUN
cblr-3040	1516	53	needed	need	VERB
cblr-3040	1516	54	is	be	AUX
cblr-3040	1516	55	more	more	ADV
cblr-3040	1516	56	governmentally	governmentally	ADV
cblr-3040	1516	57	imposed	impose	VERB
cblr-3040	1516	58	rules,29	rules,29	NOUN
cblr-3040	1516	59	°	°	NOUN
cblr-3040	1516	60	or	or	CCONJ
cblr-3040	1516	61	that	that	SCONJ
cblr-3040	1516	62	the	the	DET
cblr-3040	1516	63	mere	mere	ADJ
cblr-3040	1516	64	threat	threat	NOUN
cblr-3040	1516	65	of	of	ADP
cblr-3040	1516	66	government	government	NOUN
cblr-3040	1516	67	"	"	PUNCT
cblr-3040	1516	68	intrusion	intrusion	NOUN
cblr-3040	1516	69	"	"	PUNCT
cblr-3040	1516	70	into	into	ADP
cblr-3040	1516	71	the	the	DET
cblr-3040	1516	72	standard	standard	ADJ
cblr-3040	1516	73	setting	set	VERB
cblr-3040	1516	74	domain	domain	NOUN
cblr-3040	1516	75	of	of	ADP
cblr-3040	1516	76	accounting	accounting	NOUN
cblr-3040	1516	77	's	's	PART
cblr-3040	1516	78	governing	govern	VERB
cblr-3040	1516	79	bodies	body	NOUN
cblr-3040	1516	80	will	will	AUX
cblr-3040	1516	81	suffice	suffice	VERB
cblr-3040	1516	82	in	in	ADP
cblr-3040	1516	83	view	view	NOUN
cblr-3040	1516	84	of	of	ADP
cblr-3040	1516	85	the	the	DET
cblr-3040	1516	86	currently	currently	ADV
cblr-3040	1516	87	high	high	ADJ
cblr-3040	1516	88	-	-	PUNCT
cblr-3040	1516	89	profile	profile	NOUN
cblr-3040	1516	90	demand	demand	NOUN
cblr-3040	1516	91	for	for	ADP
cblr-3040	1516	92	better	well	ADJ
cblr-3040	1516	93	accounting	accounting	NOUN
cblr-3040	1516	94	.	.	PUNCT
cblr-3040	1517	1	yet	yet	ADV
cblr-3040	1517	2	,	,	PUNCT
cblr-3040	1517	3	past	past	ADJ
cblr-3040	1517	4	experience	experience	NOUN
cblr-3040	1517	5	tells	tell	VERB
cblr-3040	1517	6	us	we	PRON
cblr-3040	1517	7	that	that	SCONJ
cblr-3040	1517	8	gray	gray	ADJ
cblr-3040	1517	9	areas	area	NOUN
cblr-3040	1517	10	will	will	AUX
cblr-3040	1517	11	breed	breed	VERB
cblr-3040	1517	12	abuse	abuse	NOUN
cblr-3040	1517	13	in	in	ADP
cblr-3040	1517	14	the	the	DET
cblr-3040	1517	15	absence	absence	NOUN
cblr-3040	1517	16	of	of	ADP
cblr-3040	1517	17	administrable	administrable	ADJ
cblr-3040	1517	18	anti	anti	ADJ
cblr-3040	1517	19	-	-	ADJ
cblr-3040	1517	20	abuse	abuse	ADJ
cblr-3040	1517	21	rules	rule	NOUN
cblr-3040	1517	22	written	write	VERB
cblr-3040	1517	23	by	by	ADP
cblr-3040	1517	24	agencies	agency	NOUN
cblr-3040	1517	25	whose	whose	DET
cblr-3040	1517	26	job	job	NOUN
cblr-3040	1517	27	analyzing	analyze	VERB
cblr-3040	1517	28	the	the	DET
cblr-3040	1517	29	financial	financial	ADJ
cblr-3040	1517	30	reports	report	NOUN
cblr-3040	1517	31	of	of	ADP
cblr-3040	1517	32	public	public	ADJ
cblr-3040	1517	33	firms	firm	NOUN
cblr-3040	1517	34	.	.	PUNCT
cblr-3040	1517	35	"	"	PUNCT
cblr-3040	1517	36	)	)	PUNCT
cblr-3040	1517	37	.	.	PUNCT
cblr-3040	1518	1	however	however	ADV
cblr-3040	1518	2	,	,	PUNCT
cblr-3040	1518	3	the	the	DET
cblr-3040	1518	4	benefits	benefit	NOUN
cblr-3040	1518	5	from	from	ADP
cblr-3040	1518	6	increased	increase	VERB
cblr-3040	1518	7	use	use	NOUN
cblr-3040	1518	8	of	of	ADP
cblr-3040	1518	9	book	book	NOUN
cblr-3040	1518	10	-	-	PUNCT
cblr-3040	1518	11	tax	tax	NOUN
cblr-3040	1518	12	comparisons	comparison	NOUN
cblr-3040	1518	13	in	in	ADP
cblr-3040	1518	14	the	the	DET
cblr-3040	1518	15	regulation	regulation	NOUN
cblr-3040	1518	16	of	of	ADP
cblr-3040	1518	17	tax	tax	NOUN
cblr-3040	1518	18	and	and	CCONJ
cblr-3040	1518	19	book	book	NOUN
cblr-3040	1518	20	accounting	accounting	NOUN
cblr-3040	1518	21	suggested	suggest	VERB
cblr-3040	1518	22	in	in	ADP
cblr-3040	1518	23	this	this	DET
cblr-3040	1518	24	article	article	NOUN
cblr-3040	1518	25	might	might	AUX
cblr-3040	1518	26	,	,	PUNCT
cblr-3040	1518	27	in	in	ADP
cblr-3040	1518	28	many	many	ADJ
cblr-3040	1518	29	cases	case	NOUN
cblr-3040	1518	30	,	,	PUNCT
cblr-3040	1518	31	also	also	ADV
cblr-3040	1518	32	apply	apply	VERB
cblr-3040	1518	33	to	to	ADP
cblr-3040	1518	34	privately	privately	ADV
cblr-3040	1518	35	-	-	PUNCT
cblr-3040	1518	36	held	hold	VERB
cblr-3040	1518	37	companies	company	NOUN
cblr-3040	1518	38	required	require	VERB
cblr-3040	1518	39	to	to	PART
cblr-3040	1518	40	give	give	VERB
cblr-3040	1518	41	a	a	DET
cblr-3040	1518	42	clear	clear	ADJ
cblr-3040	1518	43	picture	picture	NOUN
cblr-3040	1518	44	of	of	ADP
cblr-3040	1518	45	their	their	PRON
cblr-3040	1518	46	financial	financial	ADJ
cblr-3040	1518	47	condition	condition	NOUN
cblr-3040	1518	48	to	to	ADP
cblr-3040	1518	49	their	their	PRON
cblr-3040	1518	50	owners	owner	NOUN
cblr-3040	1518	51	and	and	CCONJ
cblr-3040	1518	52	creditors	creditor	NOUN
cblr-3040	1518	53	,	,	PUNCT
cblr-3040	1518	54	and	and	CCONJ
cblr-3040	1518	55	to	to	ADP
cblr-3040	1518	56	the	the	DET
cblr-3040	1518	57	taxing	tax	VERB
cblr-3040	1518	58	authorities	authority	NOUN
cblr-3040	1518	59	.	.	PUNCT
cblr-3040	1519	1	but	but	CCONJ
cblr-3040	1519	2	see	see	VERB
cblr-3040	1519	3	engler	engler	NOUN
cblr-3040	1519	4	,	,	PUNCT
cblr-3040	1519	5	supra	supra	PROPN
cblr-3040	1519	6	note	note	PROPN
cblr-3040	1519	7	19	19	NUM
cblr-3040	1519	8	,	,	PUNCT
cblr-3040	1519	9	at	at	ADP
cblr-3040	1519	10	587	587	NUM
cblr-3040	1519	11	n.137	n.137	NOUN
cblr-3040	1519	12	,	,	PUNCT
cblr-3040	1519	13	592	592	NUM
cblr-3040	1519	14	-	-	SYM
cblr-3040	1519	15	93	93	NUM
cblr-3040	1519	16	n.155	n.155	NUM
cblr-3040	1519	17	,	,	PUNCT
cblr-3040	1519	18	594	594	NUM
cblr-3040	1519	19	-	-	SYM
cblr-3040	1519	20	95	95	NUM
cblr-3040	1519	21	n.159	n.159	NOUN
cblr-3040	1519	22	&	&	CCONJ
cblr-3040	1519	23	596	596	NUM
cblr-3040	1519	24	-	-	SYM
cblr-3040	1519	25	97	97	NUM
cblr-3040	1519	26	n.163	n.163	NUM
cblr-3040	1519	27	(	(	PUNCT
cblr-3040	1519	28	noting	note	VERB
cblr-3040	1519	29	possible	possible	ADJ
cblr-3040	1519	30	distinctions	distinction	NOUN
cblr-3040	1519	31	in	in	ADP
cblr-3040	1519	32	tax	tax	NOUN
cblr-3040	1519	33	policy	policy	NOUN
cblr-3040	1519	34	and	and	CCONJ
cblr-3040	1519	35	other	other	ADJ
cblr-3040	1519	36	circumstances	circumstance	NOUN
cblr-3040	1519	37	regarding	regard	VERB
cblr-3040	1519	38	public	public	ADJ
cblr-3040	1519	39	versus	versus	ADP
cblr-3040	1519	40	private	private	ADJ
cblr-3040	1519	41	companies	company	NOUN
cblr-3040	1519	42	which	which	PRON
cblr-3040	1519	43	might	might	AUX
cblr-3040	1519	44	complicate	complicate	VERB
cblr-3040	1519	45	the	the	DET
cblr-3040	1519	46	establishment	establishment	NOUN
cblr-3040	1519	47	of	of	ADP
cblr-3040	1519	48	a	a	DET
cblr-3040	1519	49	system	system	NOUN
cblr-3040	1519	50	of	of	ADP
cblr-3040	1519	51	book	book	NOUN
cblr-3040	1519	52	-	-	PUNCT
cblr-3040	1519	53	tax	tax	NOUN
cblr-3040	1519	54	"	"	PUNCT
cblr-3040	1519	55	linkage	linkage	NOUN
cblr-3040	1519	56	"	"	PUNCT
cblr-3040	1519	57	from	from	ADP
cblr-3040	1519	58	the	the	DET
cblr-3040	1519	59	tax	tax	NOUN
cblr-3040	1519	60	perspective	perspective	NOUN
cblr-3040	1519	61	that	that	PRON
cblr-3040	1519	62	would	would	AUX
cblr-3040	1519	63	apply	apply	VERB
cblr-3040	1519	64	uniformly	uniformly	ADV
cblr-3040	1519	65	to	to	ADP
cblr-3040	1519	66	both	both	DET
cblr-3040	1519	67	types	type	NOUN
cblr-3040	1519	68	of	of	ADP
cblr-3040	1519	69	firms	firm	NOUN
cblr-3040	1519	70	)	)	PUNCT
cblr-3040	1519	71	.	.	PUNCT
cblr-3040	1520	1	20	20	NUM
cblr-3040	1520	2	in	in	ADP
cblr-3040	1520	3	this	this	DET
cblr-3040	1520	4	regard	regard	NOUN
cblr-3040	1520	5	,	,	PUNCT
cblr-3040	1520	6	then	then	ADV
cblr-3040	1520	7	sec	sec	PROPN
cblr-3040	1520	8	chairman	chairman	PROPN
cblr-3040	1520	9	harvey	harvey	PROPN
cblr-3040	1520	10	pitt	pitt	PROPN
cblr-3040	1520	11	stated	state	VERB
cblr-3040	1520	12	in	in	ADP
cblr-3040	1520	13	the	the	DET
cblr-3040	1520	14	aftermath	aftermath	NOUN
cblr-3040	1520	15	of	of	ADP
cblr-3040	1520	16	enron	enron	PROPN
cblr-3040	1520	17	that	that	SCONJ
cblr-3040	1520	18	one	one	NUM
cblr-3040	1520	19	key	key	ADJ
cblr-3040	1520	20	factor	factor	NOUN
cblr-3040	1520	21	in	in	ADP
cblr-3040	1520	22	avoiding	avoid	VERB
cblr-3040	1520	23	more	more	ADJ
cblr-3040	1520	24	major	major	ADJ
cblr-3040	1520	25	audit	audit	NOUN
cblr-3040	1520	26	failures	failure	NOUN
cblr-3040	1520	27	is	be	AUX
cblr-3040	1520	28	"	"	PUNCT
cblr-3040	1520	29	[	[	PUNCT
cblr-3040	1520	30	pirivate	pirivate	ADJ
cblr-3040	1520	31	-	-	PUNCT
cblr-3040	1520	32	sector	sector	NOUN
cblr-3040	1520	33	standard	standard	NOUN
cblr-3040	1520	34	setting	setting	NOUN
cblr-3040	1520	35	that	that	PRON
cblr-3040	1520	36	responds	respond	VERB
cblr-3040	1520	37	expeditiously	expeditiously	ADV
cblr-3040	1520	38	,	,	PUNCT
cblr-3040	1520	39	concisely	concisely	ADV
cblr-3040	1520	40	and	and	CCONJ
cblr-3040	1520	41	clearly	clearly	ADV
cblr-3040	1520	42	to	to	PART
cblr-3040	1520	43	current	current	ADJ
cblr-3040	1520	44	and	and	CCONJ
cblr-3040	1520	45	immediate	immediate	ADJ
cblr-3040	1520	46	needs	need	NOUN
cblr-3040	1520	47	.	.	PUNCT
cblr-3040	1520	48	"	"	PUNCT
cblr-3040	1521	1	harvey	harvey	PROPN
cblr-3040	1521	2	l.	l.	PROPN
cblr-3040	1521	3	pitt	pitt	PROPN
cblr-3040	1521	4	,	,	PUNCT
cblr-3040	1521	5	sec	sec	PROPN
cblr-3040	1521	6	chairman	chairman	NOUN
cblr-3040	1521	7	,	,	PUNCT
cblr-3040	1521	8	how	how	SCONJ
cblr-3040	1521	9	to	to	PART
cblr-3040	1521	10	prevent	prevent	VERB
cblr-3040	1521	11	future	future	ADJ
cblr-3040	1521	12	enrons	enron	NOUN
cblr-3040	1521	13	(	(	PUNCT
cblr-3040	1521	14	dec	dec	PROPN
cblr-3040	1521	15	.	.	PROPN
cblr-3040	1521	16	11	11	NUM
cblr-3040	1521	17	,	,	PUNCT
cblr-3040	1521	18	2001	2001	NUM
cblr-3040	1521	19	)	)	PUNCT
cblr-3040	1521	20	,	,	PUNCT
cblr-3040	1521	21	at	at	ADP
cblr-3040	1521	22	http://www.sec.gov/news/speech/spch530.htm	http://www.sec.gov/news/speech/spch530.htm	PROPN
cblr-3040	1521	23	.	.	PUNCT
cblr-3040	1522	1	similarly	similarly	ADV
cblr-3040	1522	2	,	,	PUNCT
cblr-3040	1522	3	in	in	ADP
cblr-3040	1522	4	support	support	NOUN
cblr-3040	1522	5	of	of	ADP
cblr-3040	1522	6	his	his	PRON
cblr-3040	1522	7	pre	pre	ADJ
cblr-3040	1522	8	-	-	ADJ
cblr-3040	1522	9	sarbanes	sarbane	NOUN
cblr-3040	1522	10	-	-	PUNCT
cblr-3040	1522	11	oxley	oxley	ADJ
cblr-3040	1522	12	act	act	NOUN
cblr-3040	1522	13	proposal	proposal	NOUN
cblr-3040	1522	14	for	for	ADP
cblr-3040	1522	15	a	a	DET
cblr-3040	1522	16	new	new	ADJ
cblr-3040	1522	17	accounting	accounting	NOUN
cblr-3040	1522	18	oversight	oversight	NOUN
cblr-3040	1522	19	board	board	NOUN
cblr-3040	1522	20	,	,	PUNCT
cblr-3040	1522	21	chairman	chairman	PROPN
cblr-3040	1522	22	pitt	pitt	PROPN
cblr-3040	1522	23	was	be	AUX
cblr-3040	1522	24	reported	report	VERB
cblr-3040	1522	25	to	to	PART
cblr-3040	1522	26	have	have	AUX
cblr-3040	1522	27	explained	explain	VERB
cblr-3040	1522	28	his	his	PRON
cblr-3040	1522	29	view	view	NOUN
cblr-3040	1522	30	that	that	SCONJ
cblr-3040	1522	31	a	a	DET
cblr-3040	1522	32	private	private	ADJ
cblr-3040	1522	33	board	board	NOUN
cblr-3040	1522	34	would	would	AUX
cblr-3040	1522	35	be	be	AUX
cblr-3040	1522	36	the	the	DET
cblr-3040	1522	37	"	"	PUNCT
cblr-3040	1522	38	most	most	ADV
cblr-3040	1522	39	expeditious	expeditious	ADJ
cblr-3040	1522	40	and	and	CCONJ
cblr-3040	1522	41	efficient	efficient	ADJ
cblr-3040	1522	42	solution	solution	NOUN
cblr-3040	1522	43	.	.	PUNCT
cblr-3040	1522	44	"	"	PUNCT
cblr-3040	1523	1	rachel	rachel	PROPN
cblr-3040	1523	2	mctague	mctague	PROPN
cblr-3040	1523	3	,	,	PUNCT
cblr-3040	1523	4	pitt	pitt	PROPN
cblr-3040	1523	5	outlines	outline	VERB
cblr-3040	1523	6	sec	sec	PROPN
cblr-3040	1523	7	's	's	PART
cblr-3040	1523	8	plan	plan	NOUN
cblr-3040	1523	9	for	for	ADP
cblr-3040	1523	10	new	new	ADJ
cblr-3040	1523	11	board	board	NOUN
cblr-3040	1523	12	to	to	PART
cblr-3040	1523	13	govern	govern	VERB
cblr-3040	1523	14	accountants	accountant	NOUN
cblr-3040	1523	15	,	,	PUNCT
cblr-3040	1523	16	restore	restore	VERB
cblr-3040	1523	17	confidence	confidence	NOUN
cblr-3040	1523	18	,	,	PUNCT
cblr-3040	1523	19	sec	sec	PROPN
cblr-3040	1523	20	.	.	PROPN
cblr-3040	1523	21	reg	reg	PROPN
cblr-3040	1523	22	.	.	PROPN
cblr-3040	1523	23	&	&	CCONJ
cblr-3040	1523	24	l.	l.	PROPN
cblr-3040	1523	25	rep	rep	PROPN
cblr-3040	1523	26	.	.	PROPN
cblr-3040	1523	27	,	,	PUNCT
cblr-3040	1523	28	jan	jan	PROPN
cblr-3040	1523	29	.	.	PROPN
cblr-3040	1523	30	21	21	NUM
cblr-3040	1523	31	,	,	PUNCT
cblr-3040	1523	32	2002	2002	NUM
cblr-3040	1523	33	,	,	PUNCT
cblr-3040	1523	34	at	at	ADP
cblr-3040	1523	35	101	101	NUM
cblr-3040	1523	36	.	.	PUNCT
cblr-3040	1524	1	more	more	ADV
cblr-3040	1524	2	recently	recently	ADV
cblr-3040	1524	3	,	,	PUNCT
cblr-3040	1524	4	then	then	ADV
cblr-3040	1524	5	chairman	chairman	PROPN
cblr-3040	1524	6	pitt	pitt	PROPN
cblr-3040	1524	7	proposed	propose	VERB
cblr-3040	1524	8	that	that	SCONJ
cblr-3040	1524	9	,	,	PUNCT
cblr-3040	1524	10	in	in	ADP
cblr-3040	1524	11	connection	connection	NOUN
cblr-3040	1524	12	with	with	ADP
cblr-3040	1524	13	the	the	DET
cblr-3040	1524	14	recognition	recognition	NOUN
cblr-3040	1524	15	of	of	ADP
cblr-3040	1524	16	fasb	fasb	NOUN
cblr-3040	1524	17	as	as	ADP
cblr-3040	1524	18	authority	authority	NOUN
cblr-3040	1524	19	on	on	ADP
cblr-3040	1524	20	gaap	gaap	PROPN
cblr-3040	1524	21	under	under	ADP
cblr-3040	1524	22	sarbanes	sarbanes	PROPN
cblr-3040	1524	23	-	-	PUNCT
cblr-3040	1524	24	oxley	oxley	ADJ
cblr-3040	1524	25	act	act	NOUN
cblr-3040	1524	26	§	§	PROPN
cblr-3040	1524	27	108	108	NUM
cblr-3040	1524	28	,	,	PUNCT
cblr-3040	1524	29	the	the	DET
cblr-3040	1524	30	sec	sec	PROPN
cblr-3040	1524	31	may	may	AUX
cblr-3040	1524	32	seek	seek	VERB
cblr-3040	1524	33	more	more	ADJ
cblr-3040	1524	34	influence	influence	NOUN
cblr-3040	1524	35	on	on	ADP
cblr-3040	1524	36	fasb	fasb	NOUN
cblr-3040	1524	37	's	's	PART
cblr-3040	1524	38	agenda	agenda	NOUN
cblr-3040	1524	39	,	,	PUNCT
cblr-3040	1524	40	creating	create	VERB
cblr-3040	1524	41	some	some	DET
cblr-3040	1524	42	potential	potential	ADJ
cblr-3040	1524	43	controversy	controversy	NOUN
cblr-3040	1524	44	.	.	PUNCT
cblr-3040	1525	1	see	see	VERB
cblr-3040	1525	2	steve	steve	PROPN
cblr-3040	1525	3	burkholder	burkholder	PROPN
cblr-3040	1525	4	,	,	PUNCT
cblr-3040	1525	5	fasb	fasb	NOUN
cblr-3040	1525	6	concerned	concern	VERB
cblr-3040	1525	7	at	at	ADP
cblr-3040	1525	8	pitt	pitt	PROPN
cblr-3040	1525	9	suggestion	suggestion	NOUN
cblr-3040	1525	10	of	of	ADP
cblr-3040	1525	11	increased	increase	VERB
cblr-3040	1525	12	sec	sec	PROPN
cblr-3040	1525	13	influence	influence	NOUN
cblr-3040	1525	14	over	over	ADP
cblr-3040	1525	15	board	board	PROPN
cblr-3040	1525	16	,	,	PUNCT
cblr-3040	1525	17	sec	sec	PROPN
cblr-3040	1525	18	.	.	PROPN
cblr-3040	1525	19	reg	reg	PROPN
cblr-3040	1525	20	.	.	PROPN
cblr-3040	1525	21	&	&	CCONJ
cblr-3040	1525	22	l.	l.	PROPN
cblr-3040	1525	23	rep	rep	PROPN
cblr-3040	1525	24	.	.	PROPN
cblr-3040	1525	25	,	,	PUNCT
cblr-3040	1525	26	feb	feb	PROPN
cblr-3040	1525	27	.	.	PROPN
cblr-3040	1525	28	17	17	NUM
cblr-3040	1525	29	,	,	PUNCT
cblr-3040	1525	30	2003	2003	NUM
cblr-3040	1525	31	,	,	PUNCT
cblr-3040	1525	32	at	at	ADP
cblr-3040	1525	33	294	294	NUM
cblr-3040	1525	34	.	.	PUNCT
cblr-3040	1526	1	see	see	VERB
cblr-3040	1526	2	also	also	ADV
cblr-3040	1526	3	shevlin	shevlin	PROPN
cblr-3040	1526	4	,	,	PUNCT
cblr-3040	1526	5	supra	supra	PROPN
cblr-3040	1526	6	note	note	PROPN
cblr-3040	1526	7	19	19	NUM
cblr-3040	1526	8	,	,	PUNCT
cblr-3040	1526	9	at	at	ADP
cblr-3040	1526	10	428	428	NUM
cblr-3040	1526	11	,	,	PUNCT
cblr-3040	1526	12	434	434	NUM
cblr-3040	1526	13	-	-	SYM
cblr-3040	1526	14	35	35	NUM
cblr-3040	1526	15	(	(	PUNCT
cblr-3040	1526	16	advocating	advocate	VERB
cblr-3040	1526	17	comparative	comparative	ADJ
cblr-3040	1526	18	study	study	NOUN
cblr-3040	1526	19	of	of	ADP
cblr-3040	1526	20	book	book	NOUN
cblr-3040	1526	21	-	-	PUNCT
cblr-3040	1526	22	tax	tax	NOUN
cblr-3040	1526	23	linkage	linkage	NOUN
cblr-3040	1526	24	in	in	ADP
cblr-3040	1526	25	other	other	ADJ
cblr-3040	1526	26	countries	country	NOUN
cblr-3040	1526	27	and	and	CCONJ
cblr-3040	1526	28	more	more	ADJ
cblr-3040	1526	29	thorough	thorough	ADJ
cblr-3040	1526	30	examination	examination	NOUN
cblr-3040	1526	31	of	of	ADP
cblr-3040	1526	32	corporate	corporate	ADJ
cblr-3040	1526	33	financial	financial	ADJ
cblr-3040	1526	34	statements	statement	NOUN
cblr-3040	1526	35	to	to	PART
cblr-3040	1526	36	help	help	VERB
cblr-3040	1526	37	discern	discern	VERB
cblr-3040	1526	38	"	"	PUNCT
cblr-3040	1526	39	footprints	footprint	NOUN
cblr-3040	1526	40	"	"	PUNCT
cblr-3040	1526	41	of	of	ADP
cblr-3040	1526	42	tax	tax	NOUN
cblr-3040	1526	43	shelter	shelter	NOUN
cblr-3040	1526	44	activity	activity	NOUN
cblr-3040	1526	45	and	and	CCONJ
cblr-3040	1526	46	"	"	PUNCT
cblr-3040	1526	47	model	model	NOUN
cblr-3040	1526	48	"	"	PUNCT
cblr-3040	1526	49	likely	likely	ADJ
cblr-3040	1526	50	shelter	shelter	NOUN
cblr-3040	1526	51	suspects	suspect	NOUN
cblr-3040	1526	52	,	,	PUNCT
cblr-3040	1526	53	and	and	CCONJ
cblr-3040	1526	54	noting	note	VERB
cblr-3040	1526	55	that	that	SCONJ
cblr-3040	1526	56	the	the	DET
cblr-3040	1526	57	measures	measure	NOUN
cblr-3040	1526	58	suggested	suggest	VERB
cblr-3040	1526	59	"	"	PUNCT
cblr-3040	1526	60	would	would	AUX
cblr-3040	1526	61	be	be	AUX
cblr-3040	1526	62	helpful	helpful	ADJ
cblr-3040	1526	63	to	to	ADP
cblr-3040	1526	64	both	both	DET
cblr-3040	1526	65	tax	tax	NOUN
cblr-3040	1526	66	and	and	CCONJ
cblr-3040	1526	67	financial	financial	ADJ
cblr-3040	1526	68	auditors	auditor	NOUN
cblr-3040	1526	69	,	,	PUNCT
cblr-3040	1526	70	"	"	PUNCT
cblr-3040	1526	71	but	but	CCONJ
cblr-3040	1526	72	cautioning	caution	VERB
cblr-3040	1526	73	that	that	PRON
cblr-3040	1526	74	more	more	ADV
cblr-3040	1526	75	closely	closely	ADV
cblr-3040	1526	76	aligning	align	VERB
cblr-3040	1526	77	taxable	taxable	ADJ
cblr-3040	1526	78	income	income	NOUN
cblr-3040	1526	79	to	to	ADP
cblr-3040	1526	80	book	book	NOUN
cblr-3040	1526	81	income	income	NOUN
cblr-3040	1526	82	might	might	AUX
cblr-3040	1526	83	confuse	confuse	VERB
cblr-3040	1526	84	and	and	CCONJ
cblr-3040	1526	85	render	render	VERB
cblr-3040	1526	86	more	more	ADJ
cblr-3040	1526	87	"	"	PUNCT
cblr-3040	1526	88	cumbersome	cumbersome	ADJ
cblr-3040	1526	89	"	"	PUNCT
cblr-3040	1526	90	the	the	DET
cblr-3040	1526	91	setting	setting	NOUN
cblr-3040	1526	92	of	of	ADP
cblr-3040	1526	93	financial	financial	ADJ
cblr-3040	1526	94	accounting	accounting	NOUN
cblr-3040	1526	95	standards	standard	NOUN
cblr-3040	1526	96	,	,	PUNCT
cblr-3040	1526	97	noting	note	VERB
cblr-3040	1526	98	,	,	PUNCT
cblr-3040	1526	99	inter	inter	PROPN
cblr-3040	1526	100	alia	alia	PROPN
cblr-3040	1526	101	,	,	PUNCT
cblr-3040	1526	102	the	the	DET
cblr-3040	1526	103	political	political	ADJ
cblr-3040	1526	104	pressure	pressure	NOUN
cblr-3040	1526	105	brought	bring	VERB
cblr-3040	1526	106	to	to	PART
cblr-3040	1526	107	bear	bear	VERB
cblr-3040	1526	108	on	on	ADP
cblr-3040	1526	109	fasb	fasb	NOUN
cblr-3040	1526	110	in	in	ADP
cblr-3040	1526	111	the	the	DET
cblr-3040	1526	112	mid-90s	mid-90s	NUM
cblr-3040	1526	113	debate	debate	NOUN
cblr-3040	1526	114	on	on	ADP
cblr-3040	1526	115	expensing	expense	VERB
cblr-3040	1526	116	employee	employee	NOUN
cblr-3040	1526	117	stock	stock	NOUN
cblr-3040	1526	118	option	option	NOUN
cblr-3040	1526	119	costs	cost	NOUN
cblr-3040	1526	120	)	)	PUNCT
cblr-3040	1526	121	;	;	PUNCT
cblr-3040	1526	122	sources	source	NOUN
cblr-3040	1526	123	cited	cite	VERB
cblr-3040	1526	124	supra	supra	PROPN
cblr-3040	1526	125	note	note	PROPN
cblr-3040	1526	126	219	219	NUM
cblr-3040	1526	127	.	.	PUNCT
cblr-3040	1527	1	[	[	X
cblr-3040	1527	2	vol	vol	NOUN
cblr-3040	1527	3	.	.	PUNCT
cblr-3040	1527	4	2003	2003	NUM
cblr-3040	1527	5	no	no	NOUN
cblr-3040	1527	6	.	.	NOUN
cblr-3040	1527	7	1:351	1:351	NOUN
cblr-3040	1527	8	stopping	stop	VERB
cblr-3040	1527	9	enron	enron	PROPN
cblr-3040	1527	10	end	end	NOUN
cblr-3040	1527	11	-	-	PUNCT
cblr-3040	1527	12	runs	run	NOUN
cblr-3040	1527	13	and	and	CCONJ
cblr-3040	1527	14	other	other	ADJ
cblr-3040	1527	15	trick	trick	NOUN
cblr-3040	1527	16	plays	play	VERB
cblr-3040	1527	17	155	155	NUM
cblr-3040	1527	18	is	be	AUX
cblr-3040	1527	19	to	to	PART
cblr-3040	1527	20	protect	protect	VERB
cblr-3040	1527	21	the	the	DET
cblr-3040	1527	22	public	public	NOUN
cblr-3040	1527	23	.	.	PUNCT
cblr-3040	1528	1	speaking	speak	VERB
cblr-3040	1528	2	shortly	shortly	ADV
cblr-3040	1528	3	after	after	ADP
cblr-3040	1528	4	the	the	DET
cblr-3040	1528	5	60th	60th	ADJ
cblr-3040	1528	6	anniversary	anniversary	NOUN
cblr-3040	1528	7	of	of	ADP
cblr-3040	1528	8	the	the	DET
cblr-3040	1528	9	sec	sec	PROPN
cblr-3040	1528	10	,	,	PUNCT
cblr-3040	1528	11	then	then	ADV
cblr-3040	1528	12	commission	commission	PROPN
cblr-3040	1528	13	chairman	chairman	PROPN
cblr-3040	1528	14	arthur	arthur	PROPN
cblr-3040	1528	15	levitt	levitt	PROPN
cblr-3040	1528	16	reflected	reflect	VERB
cblr-3040	1528	17	on	on	ADP
cblr-3040	1528	18	the	the	DET
cblr-3040	1528	19	job	job	NOUN
cblr-3040	1528	20	description	description	NOUN
cblr-3040	1528	21	of	of	ADP
cblr-3040	1528	22	the	the	DET
cblr-3040	1528	23	sec	sec	PROPN
cblr-3040	1528	24	by	by	ADP
cblr-3040	1528	25	recalling	recall	VERB
cblr-3040	1528	26	the	the	DET
cblr-3040	1528	27	words	word	NOUN
cblr-3040	1528	28	of	of	ADP
cblr-3040	1528	29	william	william	PROPN
cblr-3040	1528	30	0	0	PROPN
cblr-3040	1528	31	.	.	PUNCT
cblr-3040	1529	1	douglas	douglas	PROPN
cblr-3040	1529	2	from	from	ADP
cblr-3040	1529	3	his	his	PRON
cblr-3040	1529	4	tenure	tenure	NOUN
cblr-3040	1529	5	as	as	ADP
cblr-3040	1529	6	the	the	DET
cblr-3040	1529	7	sec	sec	PROPN
cblr-3040	1529	8	chairman	chairman	NOUN
cblr-3040	1529	9	:	:	PUNCT
cblr-3040	1529	10	"	"	PUNCT
cblr-3040	1529	11	we	we	PRON
cblr-3040	1529	12	've	have	AUX
cblr-3040	1529	13	got	get	VERB
cblr-3040	1529	14	exchange	exchange	NOUN
cblr-3040	1529	15	advocates	advocate	NOUN
cblr-3040	1529	16	;	;	PUNCT
cblr-3040	1529	17	we	we	PRON
cblr-3040	1529	18	've	have	AUX
cblr-3040	1529	19	got	get	VERB
cblr-3040	1529	20	investment	investment	NOUN
cblr-3040	1529	21	banker	banker	NOUN
cblr-3040	1529	22	advocates	advocate	NOUN
cblr-3040	1529	23	;	;	PUNCT
cblr-3040	1529	24	and	and	CCONJ
cblr-3040	1529	25	we	we	PRON
cblr-3040	1529	26	are	be	AUX
cblr-3040	1529	27	the	the	DET
cblr-3040	1529	28	investor	investor	NOUN
cblr-3040	1529	29	's	's	PART
cblr-3040	1529	30	advocate	advocate	NOUN
cblr-3040	1529	31	.	.	PUNCT
cblr-3040	1530	1	"29	"29	PRON
cblr-3040	1530	2	'	'	PUNCT
cblr-3040	1530	3	similarly	similarly	ADV
cblr-3040	1530	4	,	,	PUNCT
cblr-3040	1530	5	when	when	SCONJ
cblr-3040	1530	6	it	it	PRON
cblr-3040	1530	7	comes	come	VERB
cblr-3040	1530	8	to	to	ADP
cblr-3040	1530	9	eliminating	eliminate	VERB
cblr-3040	1530	10	abusive	abusive	ADJ
cblr-3040	1530	11	corporate	corporate	ADJ
cblr-3040	1530	12	tax	tax	NOUN
cblr-3040	1530	13	shelters	shelter	NOUN
cblr-3040	1530	14	,	,	PUNCT
cblr-3040	1530	15	the	the	DET
cblr-3040	1530	16	treasury	treasury	PROPN
cblr-3040	1530	17	department	department	NOUN
cblr-3040	1530	18	is	be	AUX
cblr-3040	1530	19	,	,	PUNCT
cblr-3040	1530	20	in	in	ADP
cblr-3040	1530	21	effect	effect	NOUN
cblr-3040	1530	22	,	,	PUNCT
cblr-3040	1530	23	the	the	DET
cblr-3040	1530	24	public	public	NOUN
cblr-3040	1530	25	's	's	PART
cblr-3040	1530	26	advocate	advocate	NOUN
cblr-3040	1530	27	in	in	ADP
cblr-3040	1530	28	terms	term	NOUN
cblr-3040	1530	29	of	of	ADP
cblr-3040	1530	30	equitable	equitable	ADJ
cblr-3040	1530	31	administration	administration	NOUN
cblr-3040	1530	32	of	of	ADP
cblr-3040	1530	33	the	the	DET
cblr-3040	1530	34	tax	tax	NOUN
cblr-3040	1530	35	system	system	NOUN
cblr-3040	1530	36	.	.	PUNCT
cblr-3040	1531	1	both	both	DET
cblr-3040	1531	2	agencies	agency	NOUN
cblr-3040	1531	3	serve	serve	VERB
cblr-3040	1531	4	critical	critical	ADJ
cblr-3040	1531	5	policing	policing	NOUN
cblr-3040	1531	6	functions	function	NOUN
cblr-3040	1531	7	by	by	ADP
cblr-3040	1531	8	creating	create	VERB
cblr-3040	1531	9	and	and	CCONJ
cblr-3040	1531	10	enforcing	enforce	VERB
cblr-3040	1531	11	rules	rule	NOUN
cblr-3040	1531	12	that	that	PRON
cblr-3040	1531	13	one	one	PRON
cblr-3040	1531	14	can	can	AUX
cblr-3040	1531	15	not	not	PART
cblr-3040	1531	16	reasonably	reasonably	ADV
cblr-3040	1531	17	expect	expect	VERB
cblr-3040	1531	18	the	the	DET
cblr-3040	1531	19	private	private	ADJ
cblr-3040	1531	20	sector	sector	NOUN
cblr-3040	1531	21	to	to	PART
cblr-3040	1531	22	satisfactorily	satisfactorily	ADV
cblr-3040	1531	23	selfimpose	selfimpose	VERB
cblr-3040	1531	24	.	.	PUNCT
cblr-3040	1532	1	and	and	CCONJ
cblr-3040	1532	2	,	,	PUNCT
cblr-3040	1532	3	in	in	ADP
cblr-3040	1532	4	serving	serve	VERB
cblr-3040	1532	5	their	their	PRON
cblr-3040	1532	6	missions	mission	NOUN
cblr-3040	1532	7	in	in	ADP
cblr-3040	1532	8	the	the	DET
cblr-3040	1532	9	area	area	NOUN
cblr-3040	1532	10	of	of	ADP
cblr-3040	1532	11	developing	develop	VERB
cblr-3040	1532	12	transparent	transparent	ADJ
cblr-3040	1532	13	accounting	accounting	NOUN
cblr-3040	1532	14	rules	rule	NOUN
cblr-3040	1532	15	,	,	PUNCT
cblr-3040	1532	16	both	both	PRON
cblr-3040	1532	17	can	can	AUX
cblr-3040	1532	18	benefit	benefit	VERB
cblr-3040	1532	19	from	from	ADP
cblr-3040	1532	20	collaborative	collaborative	ADJ
cblr-3040	1532	21	efforts	effort	NOUN
cblr-3040	1532	22	to	to	PART
cblr-3040	1532	23	develop	develop	VERB
cblr-3040	1532	24	book	book	NOUN
cblr-3040	1532	25	-	-	PUNCT
cblr-3040	1532	26	tax	tax	NOUN
cblr-3040	1532	27	comparisons	comparison	NOUN
cblr-3040	1532	28	and	and	CCONJ
cblr-3040	1532	29	,	,	PUNCT
cblr-3040	1532	30	where	where	SCONJ
cblr-3040	1532	31	appropriate	appropriate	ADJ
cblr-3040	1532	32	,	,	PUNCT
cblr-3040	1532	33	conformity	conformity	NOUN
cblr-3040	1532	34	requirements	requirement	NOUN
cblr-3040	1532	35	.	.	PUNCT
cblr-3040	1533	1	b.	b.	PROPN
cblr-3040	1533	2	the	the	DET
cblr-3040	1533	3	need	need	NOUN
cblr-3040	1533	4	to	to	PART
cblr-3040	1533	5	expand	expand	VERB
cblr-3040	1533	6	on	on	ADP
cblr-3040	1533	7	recent	recent	ADJ
cblr-3040	1533	8	legislative	legislative	ADJ
cblr-3040	1533	9	actions	action	NOUN
cblr-3040	1533	10	following	follow	VERB
cblr-3040	1533	11	the	the	DET
cblr-3040	1533	12	december	december	PROPN
cblr-3040	1533	13	2001	2001	NUM
cblr-3040	1533	14	enron	enron	PROPN
cblr-3040	1533	15	bankruptcy	bankruptcy	PROPN
cblr-3040	1533	16	filing	filing	NOUN
cblr-3040	1533	17	,	,	PUNCT
cblr-3040	1533	18	and	and	CCONJ
cblr-3040	1533	19	other	other	ADJ
cblr-3040	1533	20	high	high	ADJ
cblr-3040	1533	21	-	-	PUNCT
cblr-3040	1533	22	profile	profile	NOUN
cblr-3040	1533	23	restatements	restatement	NOUN
cblr-3040	1533	24	of	of	ADP
cblr-3040	1533	25	financial	financial	ADJ
cblr-3040	1533	26	statements	statement	NOUN
cblr-3040	1533	27	to	to	PART
cblr-3040	1533	28	reverse	reverse	VERB
cblr-3040	1533	29	questionable	questionable	ADJ
cblr-3040	1533	30	accounting	accounting	NOUN
cblr-3040	1533	31	by	by	ADP
cblr-3040	1533	32	other	other	ADJ
cblr-3040	1533	33	companies	company	NOUN
cblr-3040	1533	34	,	,	PUNCT
cblr-3040	1533	35	outcries	outcry	NOUN
cblr-3040	1533	36	for	for	ADP
cblr-3040	1533	37	governmental	governmental	ADJ
cblr-3040	1533	38	action	action	NOUN
cblr-3040	1533	39	to	to	PART
cblr-3040	1533	40	restore	restore	VERB
cblr-3040	1533	41	confidence	confidence	NOUN
cblr-3040	1533	42	in	in	ADP
cblr-3040	1533	43	the	the	DET
cblr-3040	1533	44	integrity	integrity	NOUN
cblr-3040	1533	45	of	of	ADP
cblr-3040	1533	46	public	public	ADJ
cblr-3040	1533	47	company	company	NOUN
cblr-3040	1533	48	financial	financial	ADJ
cblr-3040	1533	49	statements	statement	NOUN
cblr-3040	1533	50	have	have	AUX
cblr-3040	1533	51	come	come	VERB
cblr-3040	1533	52	from	from	ADP
cblr-3040	1533	53	many	many	ADJ
cblr-3040	1533	54	fronts	front	NOUN
cblr-3040	1533	55	,	,	PUNCT
cblr-3040	1533	56	prompting	prompt	VERB
cblr-3040	1533	57	a	a	DET
cblr-3040	1533	58	variety	variety	NOUN
cblr-3040	1533	59	of	of	ADP
cblr-3040	1533	60	proposals	proposal	NOUN
cblr-3040	1533	61	.	.	PUNCT
cblr-3040	1534	1	among	among	ADP
cblr-3040	1534	2	the	the	DET
cblr-3040	1534	3	measures	measure	NOUN
cblr-3040	1534	4	suggested	suggest	VERB
cblr-3040	1534	5	in	in	ADP
cblr-3040	1534	6	early	early	ADJ
cblr-3040	1534	7	2002	2002	NUM
cblr-3040	1534	8	were	be	AUX
cblr-3040	1534	9	:	:	PUNCT
cblr-3040	1534	10	creation	creation	NOUN
cblr-3040	1534	11	of	of	ADP
cblr-3040	1534	12	an	an	DET
cblr-3040	1534	13	independent	independent	ADJ
cblr-3040	1534	14	board	board	NOUN
cblr-3040	1534	15	to	to	PART
cblr-3040	1534	16	oversee	oversee	VERB
cblr-3040	1534	17	disciplining	disciplining	NOUN
cblr-3040	1534	18	of	of	ADP
cblr-3040	1534	19	the	the	DET
cblr-3040	1534	20	accounting	accounting	NOUN
cblr-3040	1534	21	industry;292	industry;292	NOUN
cblr-3040	1534	22	reducing	reduce	VERB
cblr-3040	1534	23	the	the	DET
cblr-3040	1534	24	number	number	NOUN
cblr-3040	1534	25	of	of	ADP
cblr-3040	1534	26	members	member	NOUN
cblr-3040	1534	27	on	on	ADP
cblr-3040	1534	28	the	the	DET
cblr-3040	1534	29	fasb	fasb	PROPN
cblr-3040	1534	30	board	board	PROPN
cblr-3040	1534	31	and	and	CCONJ
cblr-3040	1534	32	changing	change	VERB
cblr-3040	1534	33	voting	voting	NOUN
cblr-3040	1534	34	requirements	requirement	NOUN
cblr-3040	1534	35	to	to	PART
cblr-3040	1534	36	facilitate	facilitate	VERB
cblr-3040	1534	37	timely	timely	ADV
cblr-3040	1534	38	29	29	NUM
cblr-3040	1534	39	1	1	NUM
cblr-3040	1534	40	arthur	arthur	PROPN
cblr-3040	1534	41	levitt	levitt	PROPN
cblr-3040	1534	42	,	,	PUNCT
cblr-3040	1534	43	sec	sec	PROPN
cblr-3040	1534	44	chairman	chairman	NOUN
cblr-3040	1534	45	,	,	PUNCT
cblr-3040	1534	46	the	the	DET
cblr-3040	1534	47	sec	sec	PROPN
cblr-3040	1534	48	today	today	NOUN
cblr-3040	1534	49	,	,	PUNCT
cblr-3040	1534	50	remarks	remark	VERB
cblr-3040	1534	51	to	to	ADP
cblr-3040	1534	52	the	the	DET
cblr-3040	1534	53	greater	great	ADJ
cblr-3040	1534	54	boston	boston	PROPN
cblr-3040	1534	55	chamber	chamber	PROPN
cblr-3040	1534	56	of	of	ADP
cblr-3040	1534	57	commerce	commerce	PROPN
cblr-3040	1534	58	(	(	PUNCT
cblr-3040	1534	59	nov	nov	PROPN
cblr-3040	1534	60	.	.	PROPN
cblr-3040	1534	61	6	6	NUM
cblr-3040	1534	62	,	,	PUNCT
cblr-3040	1534	63	1995	1995	NUM
cblr-3040	1534	64	)	)	PUNCT
cblr-3040	1534	65	,	,	PUNCT
cblr-3040	1534	66	at	at	ADP
cblr-3040	1534	67	http://www.sec.gov/news/speech/speecharcive/1995/spcho65.txt	http://www.sec.gov/news/speech/speecharcive/1995/spcho65.txt	PROPN
cblr-3040	1534	68	292	292	NUM
cblr-3040	1534	69	see	see	VERB
cblr-3040	1534	70	,	,	PUNCT
cblr-3040	1534	71	e.g.	e.g.	ADV
cblr-3040	1534	72	,	,	PUNCT
cblr-3040	1534	73	public	public	ADJ
cblr-3040	1534	74	statement	statement	NOUN
cblr-3040	1534	75	by	by	ADP
cblr-3040	1534	76	sec	sec	PROPN
cblr-3040	1534	77	chairman	chairman	NOUN
cblr-3040	1534	78	:	:	PUNCT
cblr-3040	1534	79	how	how	SCONJ
cblr-3040	1534	80	to	to	PART
cblr-3040	1534	81	prevent	prevent	VERB
cblr-3040	1534	82	future	future	ADJ
cblr-3040	1534	83	enrons	enron	NOUN
cblr-3040	1534	84	,	,	PUNCT
cblr-3040	1534	85	harvey	harvey	PROPN
cblr-3040	1534	86	l.	l.	PROPN
cblr-3040	1534	87	pitt	pitt	PROPN
cblr-3040	1534	88	,	,	PUNCT
cblr-3040	1534	89	supra	supra	PROPN
cblr-3040	1534	90	note	note	PROPN
cblr-3040	1534	91	290	290	NUM
cblr-3040	1534	92	;	;	PUNCT
cblr-3040	1534	93	h.r	h.r	PROPN
cblr-3040	1534	94	.	.	PROPN
cblr-3040	1534	95	3970	3970	NUM
cblr-3040	1534	96	,	,	PUNCT
cblr-3040	1534	97	107th	107th	ADJ
cblr-3040	1534	98	cong	cong	NOUN
cblr-3040	1534	99	.	.	PUNCT
cblr-3040	1535	1	(	(	PUNCT
cblr-3040	1535	2	2002	2002	NUM
cblr-3040	1535	3	)	)	PUNCT
cblr-3040	1535	4	(	(	PUNCT
cblr-3040	1535	5	legislation	legislation	NOUN
cblr-3040	1535	6	,	,	PUNCT
cblr-3040	1535	7	entitled	entitle	VERB
cblr-3040	1535	8	"	"	PUNCT
cblr-3040	1535	9	the	the	DET
cblr-3040	1535	10	truth	truth	NOUN
cblr-3040	1535	11	and	and	CCONJ
cblr-3040	1535	12	accountability	accountability	NOUN
cblr-3040	1535	13	in	in	ADP
cblr-3040	1535	14	accounting	accounting	PROPN
cblr-3040	1535	15	act	act	PROPN
cblr-3040	1535	16	,	,	PUNCT
cblr-3040	1535	17	"	"	PUNCT
cblr-3040	1535	18	introduced	introduce	VERB
cblr-3040	1535	19	into	into	ADP
cblr-3040	1535	20	the	the	DET
cblr-3040	1535	21	house	house	NOUN
cblr-3040	1535	22	of	of	ADP
cblr-3040	1535	23	representatives	representative	NOUN
cblr-3040	1535	24	by	by	ADP
cblr-3040	1535	25	rep	rep	PROPN
cblr-3040	1535	26	.	.	PROPN
cblr-3040	1535	27	john	john	PROPN
cblr-3040	1535	28	d.	d.	PROPN
cblr-3040	1535	29	dingell	dingell	PROPN
cblr-3040	1535	30	on	on	ADP
cblr-3040	1535	31	march	march	PROPN
cblr-3040	1535	32	14	14	NUM
cblr-3040	1535	33	,	,	PUNCT
cblr-3040	1535	34	2002	2002	NUM
cblr-3040	1536	1	[	[	X
cblr-3040	1536	2	hereinafter	hereinafter	NOUN
cblr-3040	1536	3	dingell	dingell	NOUN
cblr-3040	1536	4	bill	bill	NOUN
cblr-3040	1536	5	]	]	X
cblr-3040	1536	6	;	;	PUNCT
cblr-3040	1536	7	rachel	rachel	PROPN
cblr-3040	1536	8	mctague	mctague	PROPN
cblr-3040	1536	9	,	,	PUNCT
cblr-3040	1536	10	bush	bush	PROPN
cblr-3040	1536	11	offers	offer	VERB
cblr-3040	1536	12	plan	plan	NOUN
cblr-3040	1536	13	to	to	PART
cblr-3040	1536	14	improve	improve	VERB
cblr-3040	1536	15	financial	financial	ADJ
cblr-3040	1536	16	data	datum	NOUN
cblr-3040	1536	17	for	for	ADP
cblr-3040	1536	18	investors	investor	NOUN
cblr-3040	1536	19	,	,	PUNCT
cblr-3040	1536	20	executives	executive	NOUN
cblr-3040	1536	21	'	'	PART
cblr-3040	1536	22	duty	duty	NOUN
cblr-3040	1536	23	,	,	PUNCT
cblr-3040	1536	24	auditing	auditing	NOUN
cblr-3040	1536	25	,	,	PUNCT
cblr-3040	1536	26	sec	sec	PROPN
cblr-3040	1536	27	.	.	PROPN
cblr-3040	1536	28	reg	reg	PROPN
cblr-3040	1536	29	.	.	PROPN
cblr-3040	1536	30	&	&	CCONJ
cblr-3040	1536	31	l.	l.	PROPN
cblr-3040	1536	32	rep	rep	PROPN
cblr-3040	1536	33	.	.	PROPN
cblr-3040	1536	34	,	,	PUNCT
cblr-3040	1536	35	mar	mar	PROPN
cblr-3040	1536	36	.	.	PROPN
cblr-3040	1536	37	11	11	NUM
cblr-3040	1536	38	,	,	PUNCT
cblr-3040	1536	39	2002	2002	NUM
cblr-3040	1536	40	,	,	PUNCT
cblr-3040	1536	41	at	at	ADP
cblr-3040	1536	42	377	377	NUM
cblr-3040	1536	43	.	.	PUNCT
cblr-3040	1537	1	columbia	columbia	PROPN
cblr-3040	1537	2	business	business	PROPN
cblr-3040	1537	3	law	law	PROPN
cblr-3040	1537	4	review	review	VERB
cblr-3040	1537	5	rule	rule	NOUN
cblr-3040	1537	6	-	-	PUNCT
cblr-3040	1537	7	making	making	NOUN
cblr-3040	1537	8	;	;	PUNCT
cblr-3040	1537	9	293	293	NUM
cblr-3040	1537	10	requiring	require	VERB
cblr-3040	1537	11	that	that	SCONJ
cblr-3040	1537	12	public	public	ADJ
cblr-3040	1537	13	companies	company	NOUN
cblr-3040	1537	14	rotate	rotate	VERB
cblr-3040	1537	15	their	their	PRON
cblr-3040	1537	16	auditors	auditor	NOUN
cblr-3040	1537	17	every	every	DET
cblr-3040	1537	18	few	few	ADJ
cblr-3040	1537	19	years;2	years;2	PROPN
cblr-3040	1537	20	94	94	NUM
cblr-3040	1537	21	limitations	limitation	NOUN
cblr-3040	1537	22	on	on	ADP
cblr-3040	1537	23	auditors	auditor	NOUN
cblr-3040	1537	24	performing	perform	VERB
cblr-3040	1537	25	non	non	ADJ
cblr-3040	1537	26	-	-	ADJ
cblr-3040	1537	27	audit	audit	ADJ
cblr-3040	1537	28	services	service	NOUN
cblr-3040	1537	29	for	for	ADP
cblr-3040	1537	30	the	the	DET
cblr-3040	1537	31	companies	company	NOUN
cblr-3040	1537	32	they	they	PRON
cblr-3040	1537	33	audit;295	audit;295	VERB
cblr-3040	1537	34	more	more	ADV
cblr-3040	1537	35	mandatory	mandatory	ADJ
cblr-3040	1537	36	"	"	PUNCT
cblr-3040	1537	37	real	real	ADJ
cblr-3040	1537	38	time	time	NOUN
cblr-3040	1537	39	"	"	PUNCT
cblr-3040	1537	40	disclosure	disclosure	NOUN
cblr-3040	1537	41	of	of	ADP
cblr-3040	1537	42	major	major	ADJ
cblr-3040	1537	43	company	company	NOUN
cblr-3040	1537	44	actions	action	NOUN
cblr-3040	1537	45	and	and	CCONJ
cblr-3040	1537	46	insider	insider	NOUN
cblr-3040	1537	47	trading	trading	NOUN
cblr-3040	1537	48	than	than	SCONJ
cblr-3040	1537	49	is	be	AUX
cblr-3040	1537	50	required	require	VERB
cblr-3040	1537	51	under	under	ADP
cblr-3040	1537	52	current	current	ADJ
cblr-3040	1537	53	rules;2	rules;2	PROPN
cblr-3040	1537	54	96	96	NUM
cblr-3040	1537	55	making	make	VERB
cblr-3040	1537	56	the	the	DET
cblr-3040	1537	57	board	board	NOUN
cblr-3040	1537	58	of	of	ADP
cblr-3040	1537	59	directors	director	NOUN
cblr-3040	1537	60	,	,	PUNCT
cblr-3040	1537	61	audit	audit	NOUN
cblr-3040	1537	62	committee	committee	NOUN
cblr-3040	1537	63	,	,	PUNCT
cblr-3040	1537	64	and/or	and/or	CCONJ
cblr-3040	1537	65	key	key	ADJ
cblr-3040	1537	66	officers	officer	NOUN
cblr-3040	1537	67	of	of	ADP
cblr-3040	1537	68	a	a	DET
cblr-3040	1537	69	company	company	NOUN
cblr-3040	1537	70	more	more	ADV
cblr-3040	1537	71	directly	directly	ADV
cblr-3040	1537	72	responsible	responsible	ADJ
cblr-3040	1537	73	for	for	ADP
cblr-3040	1537	74	questioning	question	VERB
cblr-3040	1537	75	accounting	accounting	NOUN
cblr-3040	1537	76	treatment	treatment	NOUN
cblr-3040	1537	77	;	;	PUNCT
cblr-3040	1537	78	2	2	NUM
cblr-3040	1537	79	and	and	CCONJ
cblr-3040	1537	80	a	a	DET
cblr-3040	1537	81	call	call	NOUN
cblr-3040	1537	82	by	by	ADP
cblr-3040	1537	83	the	the	DET
cblr-3040	1537	84	(	(	PUNCT
cblr-3040	1537	85	then	then	ADV
cblr-3040	1537	86	)	)	PUNCT
cblr-3040	1537	87	"	"	PUNCT
cblr-3040	1537	88	big	big	ADJ
cblr-3040	1537	89	5	5	NUM
cblr-3040	1537	90	"	"	PUNCT
cblr-3040	1537	91	accounting	accounting	NOUN
cblr-3040	1537	92	firms	firm	NOUN
cblr-3040	1537	93	for	for	ADP
cblr-3040	1537	94	more	more	ADJ
cblr-3040	1537	95	clarity	clarity	NOUN
cblr-3040	1537	96	in	in	ADP
cblr-3040	1537	97	accounting	accounting	NOUN
cblr-3040	1537	98	and	and	CCONJ
cblr-3040	1537	99	disclosure	disclosure	NOUN
cblr-3040	1537	100	rules	rule	NOUN
cblr-3040	1537	101	and	and	CCONJ
cblr-3040	1537	102	standards	standard	NOUN
cblr-3040	1537	103	in	in	ADP
cblr-3040	1537	104	certain	certain	ADJ
cblr-3040	1537	105	complex	complex	ADJ
cblr-3040	1537	106	areas.2	areas.2	NOUN
cblr-3040	1537	107	9	9	NUM
cblr-3040	1537	108	such	such	ADJ
cblr-3040	1537	109	proposals	proposal	NOUN
cblr-3040	1537	110	led	lead	VERB
cblr-3040	1537	111	to	to	ADP
cblr-3040	1537	112	the	the	DET
cblr-3040	1537	113	passage	passage	NOUN
cblr-3040	1537	114	by	by	ADP
cblr-3040	1537	115	the	the	DET
cblr-3040	1537	116	u.s	u.s	PROPN
cblr-3040	1537	117	.	.	PROPN
cblr-3040	1537	118	house	house	PROPN
cblr-3040	1537	119	of	of	ADP
cblr-3040	1537	120	representatives	representative	NOUN
cblr-3040	1537	121	of	of	ADP
cblr-3040	1537	122	a	a	DET
cblr-3040	1537	123	bill	bill	NOUN
cblr-3040	1537	124	entitled	entitle	VERB
cblr-3040	1537	125	the	the	DET
cblr-3040	1537	126	"	"	PUNCT
cblr-3040	1537	127	corporate	corporate	ADJ
cblr-3040	1537	128	and	and	CCONJ
cblr-3040	1537	129	auditing	auditing	NOUN
cblr-3040	1537	130	accountability	accountability	NOUN
cblr-3040	1537	131	,	,	PUNCT
cblr-3040	1537	132	responsibility	responsibility	NOUN
cblr-3040	1537	133	and	and	CCONJ
cblr-3040	1537	134	transparency	transparency	NOUN
cblr-3040	1537	135	act	act	NOUN
cblr-3040	1537	136	of	of	ADP
cblr-3040	1537	137	2002,299	2002,299	NUM
cblr-3040	1537	138	the	the	DET
cblr-3040	1537	139	passage	passage	NOUN
cblr-3040	1537	140	by	by	ADP
cblr-3040	1537	141	the	the	DET
cblr-3040	1537	142	senate	senate	PROPN
cblr-3040	1537	143	of	of	ADP
cblr-3040	1537	144	a	a	DET
cblr-3040	1537	145	bill	bill	NOUN
cblr-3040	1537	146	entitled	entitle	VERB
cblr-3040	1537	147	"	"	PUNCT
cblr-3040	1537	148	public	public	ADJ
cblr-3040	1537	149	company	company	NOUN
cblr-3040	1537	150	accounting	accounting	NOUN
cblr-3040	1537	151	reform	reform	NOUN
cblr-3040	1537	152	and	and	CCONJ
cblr-3040	1537	153	293	293	NUM
cblr-3040	1537	154	the	the	DET
cblr-3040	1537	155	financial	financial	ADJ
cblr-3040	1537	156	accounting	accounting	PROPN
cblr-3040	1537	157	foundation	foundation	PROPN
cblr-3040	1537	158	(	(	PUNCT
cblr-3040	1537	159	"	"	PUNCT
cblr-3040	1537	160	faf	faf	NOUN
cblr-3040	1537	161	"	"	PUNCT
cblr-3040	1537	162	)	)	PUNCT
cblr-3040	1537	163	,	,	PUNCT
cblr-3040	1537	164	the	the	DET
cblr-3040	1537	165	parent	parent	NOUN
cblr-3040	1537	166	group	group	NOUN
cblr-3040	1537	167	of	of	ADP
cblr-3040	1537	168	fasb	fasb	PROPN
cblr-3040	1537	169	announced	announce	VERB
cblr-3040	1537	170	that	that	SCONJ
cblr-3040	1537	171	it	it	PRON
cblr-3040	1537	172	would	would	AUX
cblr-3040	1537	173	reduce	reduce	VERB
cblr-3040	1537	174	its	its	PRON
cblr-3040	1537	175	membership	membership	NOUN
cblr-3040	1537	176	requirement	requirement	NOUN
cblr-3040	1537	177	to	to	PART
cblr-3040	1537	178	facilitate	facilitate	VERB
cblr-3040	1537	179	rule	rule	NOUN
cblr-3040	1537	180	-	-	PUNCT
cblr-3040	1537	181	making	make	VERB
cblr-3040	1537	182	and	and	CCONJ
cblr-3040	1537	183	speed	speed	NOUN
cblr-3040	1537	184	-	-	PUNCT
cblr-3040	1537	185	up	up	NOUN
cblr-3040	1537	186	and	and	CCONJ
cblr-3040	1537	187	streamline	streamline	VERB
cblr-3040	1537	188	operations	operation	NOUN
cblr-3040	1537	189	in	in	ADP
cblr-3040	1537	190	the	the	DET
cblr-3040	1537	191	aftermath	aftermath	NOUN
cblr-3040	1537	192	of	of	ADP
cblr-3040	1537	193	enron	enron	PROPN
cblr-3040	1537	194	.	.	PUNCT
cblr-3040	1538	1	daily	daily	PROPN
cblr-3040	1538	2	tax	tax	PROPN
cblr-3040	1538	3	rep	rep	PROPN
cblr-3040	1538	4	.	.	PROPN
cblr-3040	1538	5	,	,	PUNCT
cblr-3040	1538	6	mar	mar	PROPN
cblr-3040	1538	7	.	.	PROPN
cblr-3040	1538	8	15	15	NUM
cblr-3040	1538	9	,	,	PUNCT
cblr-3040	1538	10	2002	2002	NUM
cblr-3040	1538	11	,	,	PUNCT
cblr-3040	1538	12	at	at	ADP
cblr-3040	1538	13	g-6	g-6	NOUN
cblr-3040	1538	14	.	.	PUNCT
cblr-3040	1539	1	294	294	NUM
cblr-3040	1539	2	see	see	VERB
cblr-3040	1539	3	,	,	PUNCT
cblr-3040	1539	4	e.g.	e.g.	ADV
cblr-3040	1539	5	,	,	PUNCT
cblr-3040	1539	6	dingell	dingell	NOUN
cblr-3040	1539	7	bill	bill	NOUN
cblr-3040	1539	8	,	,	PUNCT
cblr-3040	1539	9	supra	supra	PROPN
cblr-3040	1539	10	note	note	PROPN
cblr-3040	1539	11	292	292	NUM
cblr-3040	1539	12	,	,	PUNCT
cblr-3040	1539	13	§	§	PROPN
cblr-3040	1539	14	406	406	NUM
cblr-3040	1539	15	(	(	PUNCT
cblr-3040	1539	16	proposing	propose	VERB
cblr-3040	1539	17	that	that	SCONJ
cblr-3040	1539	18	companies	company	NOUN
cblr-3040	1539	19	rotate	rotate	VERB
cblr-3040	1539	20	their	their	PRON
cblr-3040	1539	21	auditors	auditor	NOUN
cblr-3040	1539	22	every	every	DET
cblr-3040	1539	23	seven	seven	NUM
cblr-3040	1539	24	years	year	NOUN
cblr-3040	1539	25	)	)	PUNCT
cblr-3040	1539	26	.	.	PUNCT
cblr-3040	1540	1	29	29	NUM
cblr-3040	1540	2	'	'	PART
cblr-3040	1540	3	see	see	NOUN
cblr-3040	1540	4	,	,	PUNCT
cblr-3040	1540	5	e.g.	e.g.	ADV
cblr-3040	1540	6	,	,	PUNCT
cblr-3040	1540	7	i	i	PROPN
cblr-3040	1540	8	d.	d.	PROPN
cblr-3040	1540	9	§	§	PROPN
cblr-3040	1540	10	406	406	NUM
cblr-3040	1540	11	(	(	PUNCT
cblr-3040	1540	12	proposing	propose	VERB
cblr-3040	1540	13	a	a	DET
cblr-3040	1540	14	ban	ban	NOUN
cblr-3040	1540	15	on	on	ADP
cblr-3040	1540	16	auditors	auditor	NOUN
cblr-3040	1540	17	providing	provide	VERB
cblr-3040	1540	18	any	any	DET
cblr-3040	1540	19	consulting	consulting	NOUN
cblr-3040	1540	20	services	service	NOUN
cblr-3040	1540	21	,	,	PUNCT
cblr-3040	1540	22	including	include	VERB
cblr-3040	1540	23	federal	federal	ADJ
cblr-3040	1540	24	tax	tax	NOUN
cblr-3040	1540	25	law	law	NOUN
cblr-3040	1540	26	advice	advice	NOUN
cblr-3040	1540	27	to	to	ADP
cblr-3040	1540	28	their	their	PRON
cblr-3040	1540	29	audit	audit	NOUN
cblr-3040	1540	30	client	client	NOUN
cblr-3040	1540	31	and	and	CCONJ
cblr-3040	1540	32	limiting	limit	VERB
cblr-3040	1540	33	other	other	ADJ
cblr-3040	1540	34	non	non	ADJ
cblr-3040	1540	35	-	-	ADJ
cblr-3040	1540	36	audit	audit	ADJ
cblr-3040	1540	37	services	service	NOUN
cblr-3040	1540	38	to	to	ADP
cblr-3040	1540	39	20	20	NUM
cblr-3040	1540	40	percent	percent	NOUN
cblr-3040	1540	41	of	of	ADP
cblr-3040	1540	42	fees	fee	NOUN
cblr-3040	1540	43	charged	charge	VERB
cblr-3040	1540	44	to	to	ADP
cblr-3040	1540	45	the	the	DET
cblr-3040	1540	46	client	client	NOUN
cblr-3040	1540	47	for	for	ADP
cblr-3040	1540	48	professional	professional	ADJ
cblr-3040	1540	49	services	service	NOUN
cblr-3040	1540	50	)	)	PUNCT
cblr-3040	1540	51	.	.	PUNCT
cblr-3040	1541	1	296	296	NUM
cblr-3040	1541	2	see	see	VERB
cblr-3040	1541	3	sec	sec	PROPN
cblr-3040	1541	4	press	press	NOUN
cblr-3040	1541	5	release	release	NOUN
cblr-3040	1541	6	2002	2002	NUM
cblr-3040	1541	7	-	-	SYM
cblr-3040	1541	8	22	22	NUM
cblr-3040	1541	9	(	(	PUNCT
cblr-3040	1541	10	feb	feb	PROPN
cblr-3040	1541	11	.	.	PROPN
cblr-3040	1541	12	13	13	NUM
cblr-3040	1541	13	,	,	PUNCT
cblr-3040	1541	14	2002	2002	NUM
cblr-3040	1541	15	)	)	PUNCT
cblr-3040	1541	16	;	;	PUNCT
cblr-3040	1541	17	mctague	mctague	NOUN
cblr-3040	1541	18	,	,	PUNCT
cblr-3040	1541	19	supra	supra	PROPN
cblr-3040	1541	20	note	note	NOUN
cblr-3040	1541	21	290	290	NUM
cblr-3040	1541	22	.	.	SYM
cblr-3040	1541	23	297	297	NUM
cblr-3040	1541	24	see	see	VERB
cblr-3040	1541	25	,	,	PUNCT
cblr-3040	1541	26	e.g.	e.g.	ADV
cblr-3040	1541	27	,	,	PUNCT
cblr-3040	1541	28	warren	warren	PROPN
cblr-3040	1541	29	buffett	buffett	PROPN
cblr-3040	1541	30	,	,	PUNCT
cblr-3040	1541	31	comments	comment	NOUN
cblr-3040	1541	32	at	at	ADP
cblr-3040	1541	33	roundtable	roundtable	ADJ
cblr-3040	1541	34	discussion	discussion	NOUN
cblr-3040	1541	35	in	in	ADP
cblr-3040	1541	36	new	new	PROPN
cblr-3040	1541	37	york	york	PROPN
cblr-3040	1541	38	,	,	PUNCT
cblr-3040	1541	39	new	new	PROPN
cblr-3040	1541	40	york	york	PROPN
cblr-3040	1541	41	(	(	PUNCT
cblr-3040	1541	42	mar	mar	PROPN
cblr-3040	1541	43	.	.	PROPN
cblr-3040	1541	44	4	4	NUM
cblr-3040	1541	45	,	,	PUNCT
cblr-3040	1541	46	2002	2002	NUM
cblr-3040	1541	47	)	)	PUNCT
cblr-3040	1541	48	,	,	PUNCT
cblr-3040	1541	49	available	available	ADJ
cblr-3040	1541	50	on	on	ADP
cblr-3040	1541	51	audio	audio	NOUN
cblr-3040	1541	52	at	at	ADP
cblr-3040	1541	53	http://www.sec.gov/news/extra/marchroundcast.htm	http://www.sec.gov/news/extra/marchroundcast.htm	PROPN
cblr-3040	1541	54	(	(	PUNCT
cblr-3040	1541	55	suggesting	suggest	VERB
cblr-3040	1541	56	that	that	SCONJ
cblr-3040	1541	57	"	"	PUNCT
cblr-3040	1541	58	chief	chief	ADJ
cblr-3040	1541	59	executive	executive	ADJ
cblr-3040	1541	60	officers	officer	NOUN
cblr-3040	1541	61	ought	ought	AUX
cblr-3040	1541	62	to	to	PART
cblr-3040	1541	63	view	view	VERB
cblr-3040	1541	64	themselves	themselves	PRON
cblr-3040	1541	65	as	as	ADP
cblr-3040	1541	66	the	the	DET
cblr-3040	1541	67	chief	chief	ADJ
cblr-3040	1541	68	disclosure	disclosure	NOUN
cblr-3040	1541	69	officer	officer	NOUN
cblr-3040	1541	70	"	"	PUNCT
cblr-3040	1541	71	)	)	PUNCT
cblr-3040	1541	72	;	;	PUNCT
cblr-3040	1541	73	kip	kip	PROPN
cblr-3040	1541	74	betz	betz	PROPN
cblr-3040	1541	75	,	,	PUNCT
cblr-3040	1541	76	panel	panel	NOUN
cblr-3040	1541	77	offers	offer	VERB
cblr-3040	1541	78	sec	sec	PROPN
cblr-3040	1541	79	guidance	guidance	NOUN
cblr-3040	1541	80	for	for	ADP
cblr-3040	1541	81	overhaul	overhaul	NOUN
cblr-3040	1541	82	of	of	ADP
cblr-3040	1541	83	financial	financial	ADJ
cblr-3040	1541	84	disclosure	disclosure	NOUN
cblr-3040	1541	85	rules	rule	NOUN
cblr-3040	1541	86	,	,	PUNCT
cblr-3040	1541	87	sec	sec	PROPN
cblr-3040	1541	88	.	.	PROPN
cblr-3040	1541	89	reg	reg	PROPN
cblr-3040	1541	90	.	.	PROPN
cblr-3040	1541	91	&	&	CCONJ
cblr-3040	1541	92	l.	l.	PROPN
cblr-3040	1541	93	rep	rep	PROPN
cblr-3040	1541	94	.	.	PROPN
cblr-3040	1541	95	,	,	PUNCT
cblr-3040	1541	96	mar	mar	PROPN
cblr-3040	1541	97	.	.	PROPN
cblr-3040	1541	98	11	11	NUM
cblr-3040	1541	99	,	,	PUNCT
cblr-3040	1541	100	2002	2002	NUM
cblr-3040	1541	101	,	,	PUNCT
cblr-3040	1541	102	at	at	ADP
cblr-3040	1541	103	408	408	NUM
cblr-3040	1541	104	.	.	PUNCT
cblr-3040	1542	1	298	298	NUM
cblr-3040	1542	2	see	see	VERB
cblr-3040	1542	3	big	big	ADJ
cblr-3040	1542	4	five	five	NUM
cblr-3040	1542	5	petition	petition	NOUN
cblr-3040	1542	6	,	,	PUNCT
cblr-3040	1542	7	supra	supra	PROPN
cblr-3040	1542	8	note	note	NOUN
cblr-3040	1542	9	12	12	NUM
cblr-3040	1542	10	and	and	CCONJ
cblr-3040	1542	11	the	the	DET
cblr-3040	1542	12	sec	sec	PROPN
cblr-3040	1542	13	's	's	PART
cblr-3040	1542	14	response	response	NOUN
cblr-3040	1542	15	,	,	PUNCT
cblr-3040	1542	16	commission	commission	NOUN
cblr-3040	1542	17	statement	statement	NOUN
cblr-3040	1542	18	about	about	ADP
cblr-3040	1542	19	management	management	NOUN
cblr-3040	1542	20	's	's	PART
cblr-3040	1542	21	discussion	discussion	NOUN
cblr-3040	1542	22	and	and	CCONJ
cblr-3040	1542	23	analysis	analysis	NOUN
cblr-3040	1542	24	of	of	ADP
cblr-3040	1542	25	financial	financial	ADJ
cblr-3040	1542	26	condition	condition	NOUN
cblr-3040	1542	27	and	and	CCONJ
cblr-3040	1542	28	results	result	NOUN
cblr-3040	1542	29	of	of	ADP
cblr-3040	1542	30	operations	operation	NOUN
cblr-3040	1542	31	,	,	PUNCT
cblr-3040	1542	32	sec	sec	PROPN
cblr-3040	1542	33	release	release	NOUN
cblr-3040	1542	34	nos	nos	PROPN
cblr-3040	1542	35	.	.	PROPN
cblr-3040	1542	36	33,8056	33,8056	NUM
cblr-3040	1542	37	,	,	PUNCT
cblr-3040	1542	38	34,45321	34,45321	NUM
cblr-3040	1542	39	(	(	PUNCT
cblr-3040	1542	40	jan	jan	PROPN
cblr-3040	1542	41	.	.	PROPN
cblr-3040	1542	42	22	22	NUM
cblr-3040	1542	43	,	,	PUNCT
cblr-3040	1542	44	2002	2002	NUM
cblr-3040	1542	45	)	)	PUNCT
cblr-3040	1542	46	.	.	PUNCT
cblr-3040	1543	1	299	299	NUM
cblr-3040	1543	2	h.r	h.r	PROPN
cblr-3040	1543	3	.	.	PROPN
cblr-3040	1543	4	3763	3763	NUM
cblr-3040	1543	5	,	,	PUNCT
cblr-3040	1543	6	107th	107th	ADJ
cblr-3040	1543	7	cong	cong	NOUN
cblr-3040	1543	8	.	.	PUNCT
cblr-3040	1544	1	(	(	PUNCT
cblr-3040	1544	2	2002	2002	NUM
cblr-3040	1544	3	)	)	PUNCT
cblr-3040	1544	4	(	(	PUNCT
cblr-3040	1544	5	passed	pass	VERB
cblr-3040	1544	6	in	in	ADP
cblr-3040	1544	7	the	the	DET
cblr-3040	1544	8	house	house	NOUN
cblr-3040	1544	9	on	on	ADP
cblr-3040	1544	10	april	april	PROPN
cblr-3040	1544	11	24	24	NUM
cblr-3040	1544	12	,	,	PUNCT
cblr-3040	1544	13	2002	2002	NUM
cblr-3040	1544	14	)	)	PUNCT
cblr-3040	1544	15	.	.	PUNCT
cblr-3040	1545	1	[	[	X
cblr-3040	1545	2	vol	vol	NOUN
cblr-3040	1545	3	.	.	PUNCT
cblr-3040	1545	4	2003	2003	NUM
cblr-3040	1545	5	no	no	NOUN
cblr-3040	1545	6	.	.	PUNCT
cblr-3040	1546	1	1:35	1:35	NUM
cblr-3040	1546	2	]	]	PUNCT
cblr-3040	1546	3	stopping	stop	VERB
cblr-3040	1546	4	enron	enron	PROPN
cblr-3040	1546	5	end	end	NOUN
cblr-3040	1546	6	-	-	PUNCT
cblr-3040	1546	7	runs	run	NOUN
cblr-3040	1546	8	and	and	CCONJ
cblr-3040	1546	9	other	other	ADJ
cblr-3040	1546	10	trick	trick	NOUN
cblr-3040	1546	11	plays	play	VERB
cblr-3040	1546	12	157	157	NUM
cblr-3040	1546	13	investor	investor	NOUN
cblr-3040	1546	14	protection	protection	NOUN
cblr-3040	1546	15	act	act	NOUN
cblr-3040	1546	16	of	of	ADP
cblr-3040	1546	17	2002	2002	NUM
cblr-3040	1546	18	,	,	PUNCT
cblr-3040	1546	19	'	'	NUM
cblr-3040	1546	20	11300	11300	NUM
cblr-3040	1546	21	and	and	CCONJ
cblr-3040	1546	22	,	,	PUNCT
cblr-3040	1546	23	ultimately	ultimately	ADV
cblr-3040	1546	24	,	,	PUNCT
cblr-3040	1546	25	the	the	DET
cblr-3040	1546	26	enactment	enactment	NOUN
cblr-3040	1546	27	of	of	ADP
cblr-3040	1546	28	major	major	ADJ
cblr-3040	1546	29	reforms	reform	NOUN
cblr-3040	1546	30	in	in	ADP
cblr-3040	1546	31	the	the	DET
cblr-3040	1546	32	sarbanes	sarbanes	PROPN
cblr-3040	1546	33	-	-	PUNCT
cblr-3040	1546	34	oxley	oxley	PROPN
cblr-3040	1546	35	act	act	PROPN
cblr-3040	1546	36	,	,	PUNCT
cblr-3040	1546	37	which	which	PRON
cblr-3040	1546	38	became	become	VERB
cblr-3040	1546	39	law	law	NOUN
cblr-3040	1546	40	on	on	ADP
cblr-3040	1546	41	july	july	PROPN
cblr-3040	1546	42	30	30	NUM
cblr-3040	1546	43	,	,	PUNCT
cblr-3040	1546	44	2002	2002	NUM
cblr-3040	1546	45	and	and	CCONJ
cblr-3040	1546	46	included	include	VERB
cblr-3040	1546	47	several	several	ADJ
cblr-3040	1546	48	of	of	ADP
cblr-3040	1546	49	the	the	DET
cblr-3040	1546	50	foregoing	forego	VERB
cblr-3040	1546	51	proposals	proposal	NOUN
cblr-3040	1546	52	in	in	ADP
cblr-3040	1546	53	one	one	NUM
cblr-3040	1546	54	form	form	NOUN
cblr-3040	1546	55	or	or	CCONJ
cblr-3040	1546	56	another	another	PRON
cblr-3040	1546	57	.	.	PUNCT
cblr-3040	1547	1	°	°	ADP
cblr-3040	1547	2	'	'	PART
cblr-3040	1547	3	300	300	NUM
cblr-3040	1547	4	h.r	h.r	PROPN
cblr-3040	1547	5	.	.	PROPN
cblr-3040	1547	6	3763	3763	NUM
cblr-3040	1547	7	,	,	PUNCT
cblr-3040	1547	8	107th	107th	ADJ
cblr-3040	1547	9	cong	cong	NOUN
cblr-3040	1547	10	.	.	PUNCT
cblr-3040	1548	1	(	(	PUNCT
cblr-3040	1548	2	2002	2002	NUM
cblr-3040	1548	3	)	)	PUNCT
cblr-3040	1548	4	(	(	PUNCT
cblr-3040	1548	5	as	as	SCONJ
cblr-3040	1548	6	amended	amend	VERB
cblr-3040	1548	7	and	and	CCONJ
cblr-3040	1548	8	passed	pass	VERB
cblr-3040	1548	9	by	by	ADP
cblr-3040	1548	10	the	the	DET
cblr-3040	1548	11	senate	senate	PROPN
cblr-3040	1548	12	on	on	ADP
cblr-3040	1548	13	july	july	PROPN
cblr-3040	1548	14	15	15	NUM
cblr-3040	1548	15	,	,	PUNCT
cblr-3040	1548	16	2002	2002	NUM
cblr-3040	1548	17	,	,	PUNCT
cblr-3040	1548	18	based	base	VERB
cblr-3040	1548	19	largely	largely	ADV
cblr-3040	1548	20	on	on	ADP
cblr-3040	1548	21	elements	element	NOUN
cblr-3040	1548	22	of	of	ADP
cblr-3040	1548	23	the	the	DET
cblr-3040	1548	24	house	house	NOUN
cblr-3040	1548	25	bill	bill	NOUN
cblr-3040	1548	26	and	and	CCONJ
cblr-3040	1548	27	on	on	ADP
cblr-3040	1548	28	the	the	DET
cblr-3040	1548	29	expansion	expansion	NOUN
cblr-3040	1548	30	of	of	ADP
cblr-3040	1548	31	s.	s.	PROPN
cblr-3040	1548	32	2673	2673	NUM
cblr-3040	1548	33	,	,	PUNCT
cblr-3040	1548	34	as	as	SCONJ
cblr-3040	1548	35	proposed	propose	VERB
cblr-3040	1548	36	by	by	ADP
cblr-3040	1548	37	the	the	DET
cblr-3040	1548	38	senate	senate	PROPN
cblr-3040	1548	39	committee	committee	PROPN
cblr-3040	1548	40	on	on	ADP
cblr-3040	1548	41	banking	banking	NOUN
cblr-3040	1548	42	,	,	PUNCT
cblr-3040	1548	43	housing	housing	NOUN
cblr-3040	1548	44	and	and	CCONJ
cblr-3040	1548	45	urban	urban	ADJ
cblr-3040	1548	46	affairs	affair	NOUN
cblr-3040	1548	47	)	)	PUNCT
cblr-3040	1548	48	.	.	PUNCT
cblr-3040	1549	1	301	301	NUM
cblr-3040	1549	2	in	in	ADP
cblr-3040	1549	3	general	general	ADJ
cblr-3040	1549	4	,	,	PUNCT
cblr-3040	1549	5	the	the	DET
cblr-3040	1549	6	sarbanes	sarbanes	PROPN
cblr-3040	1549	7	-	-	PUNCT
cblr-3040	1549	8	oxley	oxley	PROPN
cblr-3040	1549	9	act	act	NOUN
cblr-3040	1549	10	contains	contain	VERB
cblr-3040	1549	11	a	a	DET
cblr-3040	1549	12	multitude	multitude	NOUN
cblr-3040	1549	13	of	of	ADP
cblr-3040	1549	14	provisions	provision	NOUN
cblr-3040	1549	15	aimed	aim	VERB
cblr-3040	1549	16	at	at	ADP
cblr-3040	1549	17	improvement	improvement	NOUN
cblr-3040	1549	18	of	of	ADP
cblr-3040	1549	19	corporate	corporate	ADJ
cblr-3040	1549	20	governance	governance	NOUN
cblr-3040	1549	21	and	and	CCONJ
cblr-3040	1549	22	responsibility	responsibility	NOUN
cblr-3040	1549	23	and	and	CCONJ
cblr-3040	1549	24	accounting	accounting	NOUN
cblr-3040	1549	25	reform	reform	NOUN
cblr-3040	1549	26	,	,	PUNCT
cblr-3040	1549	27	including	include	VERB
cblr-3040	1549	28	,	,	PUNCT
cblr-3040	1549	29	among	among	ADP
cblr-3040	1549	30	other	other	ADJ
cblr-3040	1549	31	measures	measure	NOUN
cblr-3040	1549	32	,	,	PUNCT
cblr-3040	1549	33	sign	sign	NOUN
cblr-3040	1549	34	-	-	PUNCT
cblr-3040	1549	35	off	off	ADP
cblr-3040	1549	36	/	/	SYM
cblr-3040	1549	37	certification	certification	NOUN
cblr-3040	1549	38	requirements	requirement	NOUN
cblr-3040	1549	39	aimed	aim	VERB
cblr-3040	1549	40	at	at	ADP
cblr-3040	1549	41	making	make	VERB
cblr-3040	1549	42	key	key	ADJ
cblr-3040	1549	43	corporate	corporate	ADJ
cblr-3040	1549	44	officers	officer	NOUN
cblr-3040	1549	45	stand	stand	VERB
cblr-3040	1549	46	behind	behind	ADP
cblr-3040	1549	47	public	public	ADJ
cblr-3040	1549	48	company	company	NOUN
cblr-3040	1549	49	periodic	periodic	ADJ
cblr-3040	1549	50	filings	filing	NOUN
cblr-3040	1549	51	under	under	ADP
cblr-3040	1549	52	federal	federal	ADJ
cblr-3040	1549	53	securities	security	NOUN
cblr-3040	1549	54	laws	law	NOUN
cblr-3040	1549	55	,	,	PUNCT
cblr-3040	1549	56	see	see	VERB
cblr-3040	1549	57	sarbanes	sarbanes	PROPN
cblr-3040	1549	58	-	-	PUNCT
cblr-3040	1549	59	oxley	oxley	ADJ
cblr-3040	1549	60	act	act	NOUN
cblr-3040	1549	61	of	of	ADP
cblr-3040	1549	62	2002	2002	NUM
cblr-3040	1549	63	,	,	PUNCT
cblr-3040	1549	64	pub	pub	NOUN
cblr-3040	1549	65	.	.	PUNCT
cblr-3040	1550	1	l.	l.	PROPN
cblr-3040	1550	2	no	no	INTJ
cblr-3040	1550	3	.	.	PUNCT
cblr-3040	1551	1	107	107	NUM
cblr-3040	1551	2	-	-	SYM
cblr-3040	1551	3	204	204	NUM
cblr-3040	1551	4	,	,	PUNCT
cblr-3040	1551	5	§	§	PROPN
cblr-3040	1551	6	302	302	NUM
cblr-3040	1551	7	;	;	PUNCT
cblr-3040	1551	8	a	a	DET
cblr-3040	1551	9	"	"	PUNCT
cblr-3040	1551	10	sense	sense	NOUN
cblr-3040	1551	11	of	of	ADP
cblr-3040	1551	12	the	the	DET
cblr-3040	1551	13	senate	senate	PROPN
cblr-3040	1551	14	"	"	PUNCT
cblr-3040	1551	15	resolution	resolution	NOUN
cblr-3040	1551	16	that	that	PRON
cblr-3040	1551	17	the	the	DET
cblr-3040	1551	18	federal	federal	ADJ
cblr-3040	1551	19	income	income	NOUN
cblr-3040	1551	20	tax	tax	NOUN
cblr-3040	1551	21	returns	return	NOUN
cblr-3040	1551	22	of	of	ADP
cblr-3040	1551	23	a	a	DET
cblr-3040	1551	24	corporation	corporation	NOUN
cblr-3040	1551	25	should	should	AUX
cblr-3040	1551	26	be	be	AUX
cblr-3040	1551	27	signed	sign	VERB
cblr-3040	1551	28	by	by	ADP
cblr-3040	1551	29	its	its	PRON
cblr-3040	1551	30	chief	chief	ADJ
cblr-3040	1551	31	executive	executive	ADJ
cblr-3040	1551	32	officer	officer	NOUN
cblr-3040	1551	33	,	,	PUNCT
cblr-3040	1551	34	i	i	PROPN
cblr-3040	1551	35	d.	d.	PROPN
cblr-3040	1551	36	§	§	PROPN
cblr-3040	1551	37	1001	1001	NUM
cblr-3040	1551	38	;	;	PUNCT
cblr-3040	1551	39	new	new	ADJ
cblr-3040	1551	40	rules	rule	NOUN
cblr-3040	1551	41	regarding	regard	VERB
cblr-3040	1551	42	the	the	DET
cblr-3040	1551	43	composition	composition	NOUN
cblr-3040	1551	44	and	and	CCONJ
cblr-3040	1551	45	responsibilities	responsibility	NOUN
cblr-3040	1551	46	of	of	ADP
cblr-3040	1551	47	audit	audit	NOUN
cblr-3040	1551	48	committees	committee	NOUN
cblr-3040	1551	49	,	,	PUNCT
cblr-3040	1551	50	i	i	PROPN
cblr-3040	1551	51	d.	d.	PROPN
cblr-3040	1551	52	§	§	PROPN
cblr-3040	1551	53	301	301	NUM
cblr-3040	1551	54	;	;	PUNCT
cblr-3040	1551	55	various	various	ADJ
cblr-3040	1551	56	additions	addition	NOUN
cblr-3040	1551	57	to	to	ADP
cblr-3040	1551	58	criminal	criminal	ADJ
cblr-3040	1551	59	statutes	statute	NOUN
cblr-3040	1551	60	and	and	CCONJ
cblr-3040	1551	61	associated	associated	ADJ
cblr-3040	1551	62	sentences	sentence	NOUN
cblr-3040	1551	63	/	/	SYM
cblr-3040	1551	64	penalties	penalty	NOUN
cblr-3040	1551	65	relating	relate	VERB
cblr-3040	1551	66	to	to	ADP
cblr-3040	1551	67	securities	security	NOUN
cblr-3040	1551	68	fraud	fraud	NOUN
cblr-3040	1551	69	and	and	CCONJ
cblr-3040	1551	70	obstruction	obstruction	NOUN
cblr-3040	1551	71	of	of	ADP
cblr-3040	1551	72	justice	justice	NOUN
cblr-3040	1551	73	,	,	PUNCT
cblr-3040	1551	74	i	i	PROPN
cblr-3040	1551	75	d.	d.	PROPN
cblr-3040	1551	76	§	§	PROPN
cblr-3040	1551	77	§	§	PROPN
cblr-3040	1551	78	801	801	NUM
cblr-3040	1551	79	-	-	SYM
cblr-3040	1551	80	07	07	NUM
cblr-3040	1551	81	,	,	PUNCT
cblr-3040	1551	82	901	901	NUM
cblr-3040	1551	83	-	-	SYM
cblr-3040	1551	84	06	06	NUM
cblr-3040	1551	85	,	,	PUNCT
cblr-3040	1551	86	1101	1101	NUM
cblr-3040	1551	87	-	-	SYM
cblr-3040	1551	88	07	07	NUM
cblr-3040	1551	89	;	;	PUNCT
cblr-3040	1551	90	the	the	DET
cblr-3040	1551	91	creation	creation	NOUN
cblr-3040	1551	92	of	of	ADP
cblr-3040	1551	93	obligations	obligation	NOUN
cblr-3040	1551	94	to	to	PART
cblr-3040	1551	95	notify	notify	VERB
cblr-3040	1551	96	account	account	NOUN
cblr-3040	1551	97	participants	participant	NOUN
cblr-3040	1551	98	in	in	ADP
cblr-3040	1551	99	retirement	retirement	NOUN
cblr-3040	1551	100	plans	plan	NOUN
cblr-3040	1551	101	in	in	ADP
cblr-3040	1551	102	advance	advance	NOUN
cblr-3040	1551	103	of	of	ADP
cblr-3040	1551	104	certain	certain	ADJ
cblr-3040	1551	105	so	so	ADV
cblr-3040	1551	106	-	-	PUNCT
cblr-3040	1551	107	called	call	VERB
cblr-3040	1551	108	"	"	PUNCT
cblr-3040	1551	109	blackout	blackout	NOUN
cblr-3040	1551	110	periods	period	NOUN
cblr-3040	1551	111	"	"	PUNCT
cblr-3040	1551	112	involving	involve	VERB
cblr-3040	1551	113	prohibitions	prohibition	NOUN
cblr-3040	1551	114	or	or	CCONJ
cblr-3040	1551	115	restrictions	restriction	NOUN
cblr-3040	1551	116	on	on	ADP
cblr-3040	1551	117	diversifying	diversify	VERB
cblr-3040	1551	118	account	account	NOUN
cblr-3040	1551	119	balances	balance	NOUN
cblr-3040	1551	120	or	or	CCONJ
cblr-3040	1551	121	receiving	receive	VERB
cblr-3040	1551	122	loans	loan	NOUN
cblr-3040	1551	123	or	or	CCONJ
cblr-3040	1551	124	distributions	distribution	NOUN
cblr-3040	1551	125	from	from	ADP
cblr-3040	1551	126	the	the	DET
cblr-3040	1551	127	plan	plan	NOUN
cblr-3040	1551	128	,	,	PUNCT
cblr-3040	1551	129	i	i	PROPN
cblr-3040	1551	130	d.	d.	PROPN
cblr-3040	1551	131	§	§	PROPN
cblr-3040	1551	132	306(b	306(b	PROPN
cblr-3040	1551	133	)	)	PUNCT
cblr-3040	1551	134	;	;	PUNCT
cblr-3040	1551	135	special	special	ADJ
cblr-3040	1551	136	prohibitions	prohibition	NOUN
cblr-3040	1551	137	on	on	ADP
cblr-3040	1551	138	insider	insider	NOUN
cblr-3040	1551	139	-	-	PUNCT
cblr-3040	1551	140	trading	trading	NOUN
cblr-3040	1551	141	during	during	ADP
cblr-3040	1551	142	pension	pension	NOUN
cblr-3040	1551	143	fund	fund	NOUN
cblr-3040	1551	144	blackout	blackout	NOUN
cblr-3040	1551	145	periods	period	NOUN
cblr-3040	1551	146	,	,	PUNCT
cblr-3040	1551	147	i	i	PROPN
cblr-3040	1551	148	d.	d.	PROPN
cblr-3040	1551	149	§	§	PROPN
cblr-3040	1551	150	306(a	306(a	PROPN
cblr-3040	1551	151	)	)	PUNCT
cblr-3040	1551	152	;	;	PUNCT
cblr-3040	1551	153	a	a	DET
cblr-3040	1551	154	requirement	requirement	NOUN
cblr-3040	1551	155	that	that	SCONJ
cblr-3040	1551	156	the	the	DET
cblr-3040	1551	157	sec	sec	PROPN
cblr-3040	1551	158	develop	develop	VERB
cblr-3040	1551	159	rules	rule	NOUN
cblr-3040	1551	160	requiring	require	VERB
cblr-3040	1551	161	attorneys	attorney	NOUN
cblr-3040	1551	162	to	to	PART
cblr-3040	1551	163	report	report	VERB
cblr-3040	1551	164	securities	security	NOUN
cblr-3040	1551	165	violations	violation	NOUN
cblr-3040	1551	166	to	to	ADP
cblr-3040	1551	167	various	various	ADJ
cblr-3040	1551	168	levels	level	NOUN
cblr-3040	1551	169	in	in	ADP
cblr-3040	1551	170	a	a	DET
cblr-3040	1551	171	client	client	NOUN
cblr-3040	1551	172	's	's	PART
cblr-3040	1551	173	corporate	corporate	ADJ
cblr-3040	1551	174	hierarchy	hierarchy	NOUN
cblr-3040	1551	175	,	,	PUNCT
cblr-3040	1551	176	i	i	PROPN
cblr-3040	1551	177	d.	d.	PROPN
cblr-3040	1551	178	§	§	PROPN
cblr-3040	1551	179	307	307	NUM
cblr-3040	1551	180	;	;	PUNCT
cblr-3040	1551	181	whistleblower	whistleblower	NOUN
cblr-3040	1551	182	protections	protection	NOUN
cblr-3040	1551	183	,	,	PUNCT
cblr-3040	1551	184	i	i	PROPN
cblr-3040	1551	185	d.	d.	PROPN
cblr-3040	1551	186	§	§	PROPN
cblr-3040	1551	187	§	§	PROPN
cblr-3040	1551	188	806	806	NUM
cblr-3040	1551	189	,	,	PUNCT
cblr-3040	1551	190	1107	1107	NUM
cblr-3040	1551	191	;	;	PUNCT
cblr-3040	1551	192	a	a	DET
cblr-3040	1551	193	mandate	mandate	NOUN
cblr-3040	1551	194	for	for	ADP
cblr-3040	1551	195	the	the	DET
cblr-3040	1551	196	development	development	NOUN
cblr-3040	1551	197	of	of	ADP
cblr-3040	1551	198	rules	rule	NOUN
cblr-3040	1551	199	to	to	PART
cblr-3040	1551	200	deal	deal	VERB
cblr-3040	1551	201	with	with	ADP
cblr-3040	1551	202	conflicts	conflict	NOUN
cblr-3040	1551	203	of	of	ADP
cblr-3040	1551	204	interest	interest	NOUN
cblr-3040	1551	205	involving	involve	VERB
cblr-3040	1551	206	securities	security	NOUN
cblr-3040	1551	207	analysts	analyst	NOUN
cblr-3040	1551	208	,	,	PUNCT
cblr-3040	1551	209	i	i	PROPN
cblr-3040	1551	210	d.	d.	PROPN
cblr-3040	1551	211	§	§	PROPN
cblr-3040	1551	212	501	501	NUM
cblr-3040	1551	213	;	;	PUNCT
cblr-3040	1551	214	and	and	CCONJ
cblr-3040	1551	215	additional	additional	ADJ
cblr-3040	1551	216	"	"	PUNCT
cblr-3040	1551	217	auditor	auditor	NOUN
cblr-3040	1551	218	independence	independence	NOUN
cblr-3040	1551	219	"	"	PUNCT
cblr-3040	1551	220	restrictions	restriction	NOUN
cblr-3040	1551	221	,	,	PUNCT
cblr-3040	1551	222	including	include	VERB
cblr-3040	1551	223	prohibitions	prohibition	NOUN
cblr-3040	1551	224	on	on	ADP
cblr-3040	1551	225	the	the	DET
cblr-3040	1551	226	provision	provision	NOUN
cblr-3040	1551	227	of	of	ADP
cblr-3040	1551	228	nonaudit	nonaudit	PROPN
cblr-3040	1551	229	services	service	NOUN
cblr-3040	1551	230	by	by	ADP
cblr-3040	1551	231	accounting	accounting	NOUN
cblr-3040	1551	232	firms	firm	NOUN
cblr-3040	1551	233	serving	serve	VERB
cblr-3040	1551	234	as	as	ADP
cblr-3040	1551	235	corporate	corporate	ADJ
cblr-3040	1551	236	auditors	auditor	NOUN
cblr-3040	1551	237	,	,	PUNCT
cblr-3040	1551	238	a	a	DET
cblr-3040	1551	239	limitation	limitation	NOUN
cblr-3040	1551	240	on	on	ADP
cblr-3040	1551	241	the	the	DET
cblr-3040	1551	242	number	number	NOUN
cblr-3040	1551	243	of	of	ADP
cblr-3040	1551	244	consecutive	consecutive	ADJ
cblr-3040	1551	245	years	year	NOUN
cblr-3040	1551	246	a	a	DET
cblr-3040	1551	247	firm	firm	NOUN
cblr-3040	1551	248	's	's	PART
cblr-3040	1551	249	"	"	PUNCT
cblr-3040	1551	250	audit	audit	NOUN
cblr-3040	1551	251	partner	partner	NOUN
cblr-3040	1551	252	"	"	PUNCT
cblr-3040	1551	253	in	in	ADP
cblr-3040	1551	254	charge	charge	NOUN
cblr-3040	1551	255	of	of	ADP
cblr-3040	1551	256	coordinating	coordinate	VERB
cblr-3040	1551	257	or	or	CCONJ
cblr-3040	1551	258	reviewing	review	VERB
cblr-3040	1551	259	a	a	DET
cblr-3040	1551	260	public	public	ADJ
cblr-3040	1551	261	company	company	NOUN
cblr-3040	1551	262	audit	audit	NOUN
cblr-3040	1551	263	can	can	AUX
cblr-3040	1551	264	perform	perform	VERB
cblr-3040	1551	265	audit	audit	NOUN
cblr-3040	1551	266	services	service	NOUN
cblr-3040	1551	267	for	for	ADP
cblr-3040	1551	268	that	that	DET
cblr-3040	1551	269	client	client	NOUN
cblr-3040	1551	270	without	without	ADP
cblr-3040	1551	271	disqualifying	disqualify	VERB
cblr-3040	1551	272	the	the	DET
cblr-3040	1551	273	firm	firm	NOUN
cblr-3040	1551	274	from	from	ADP
cblr-3040	1551	275	providing	provide	VERB
cblr-3040	1551	276	audit	audit	NOUN
cblr-3040	1551	277	services	service	NOUN
cblr-3040	1551	278	to	to	ADP
cblr-3040	1551	279	the	the	DET
cblr-3040	1551	280	client	client	NOUN
cblr-3040	1551	281	,	,	PUNCT
cblr-3040	1551	282	required	require	VERB
cblr-3040	1551	283	reports	report	NOUN
cblr-3040	1551	284	by	by	ADP
cblr-3040	1551	285	auditors	auditor	NOUN
cblr-3040	1551	286	to	to	ADP
cblr-3040	1551	287	client	client	NOUN
cblr-3040	1551	288	company	company	NOUN
cblr-3040	1551	289	audit	audit	NOUN
cblr-3040	1551	290	committees	committee	NOUN
cblr-3040	1551	291	regarding	regard	VERB
cblr-3040	1551	292	accounting	accounting	NOUN
cblr-3040	1551	293	matters	matter	NOUN
cblr-3040	1551	294	and	and	CCONJ
cblr-3040	1551	295	alternative	alternative	ADJ
cblr-3040	1551	296	accounting	accounting	NOUN
cblr-3040	1551	297	treatments	treatment	NOUN
cblr-3040	1551	298	discussed	discuss	VERB
cblr-3040	1551	299	with	with	ADP
cblr-3040	1551	300	management	management	NOUN
cblr-3040	1551	301	,	,	PUNCT
cblr-3040	1551	302	preclusion	preclusion	NOUN
cblr-3040	1551	303	of	of	ADP
cblr-3040	1551	304	a	a	DET
cblr-3040	1551	305	firm	firm	NOUN
cblr-3040	1551	306	from	from	ADP
cblr-3040	1551	307	acting	act	VERB
cblr-3040	1551	308	as	as	ADP
cblr-3040	1551	309	auditor	auditor	NOUN
cblr-3040	1551	310	if	if	SCONJ
cblr-3040	1551	311	any	any	PRON
cblr-3040	1551	312	of	of	ADP
cblr-3040	1551	313	certain	certain	ADJ
cblr-3040	1551	314	specified	specified	ADJ
cblr-3040	1551	315	client	client	NOUN
cblr-3040	1551	316	positions	position	NOUN
cblr-3040	1551	317	are	be	AUX
cblr-3040	1551	318	held	hold	VERB
cblr-3040	1551	319	by	by	ADP
cblr-3040	1551	320	a	a	DET
cblr-3040	1551	321	person	person	NOUN
cblr-3040	1551	322	employed	employ	VERB
cblr-3040	1551	323	by	by	ADP
cblr-3040	1551	324	the	the	DET
cblr-3040	1551	325	accounting	accounting	NOUN
cblr-3040	1551	326	firm	firm	NOUN
cblr-3040	1551	327	within	within	ADP
cblr-3040	1551	328	a	a	DET
cblr-3040	1551	329	year	year	NOUN
cblr-3040	1551	330	prior	prior	ADV
cblr-3040	1551	331	to	to	ADP
cblr-3040	1551	332	the	the	DET
cblr-3040	1551	333	beginning	beginning	NOUN
cblr-3040	1551	334	of	of	ADP
cblr-3040	1551	335	the	the	DET
cblr-3040	1551	336	audit	audit	NOUN
cblr-3040	1551	337	,	,	PUNCT
cblr-3040	1551	338	and	and	CCONJ
cblr-3040	1551	339	the	the	DET
cblr-3040	1551	340	commissioning	commissioning	NOUN
cblr-3040	1551	341	of	of	ADP
cblr-3040	1551	342	a	a	DET
cblr-3040	1551	343	study	study	NOUN
cblr-3040	1551	344	of	of	ADP
cblr-3040	1551	345	the	the	DET
cblr-3040	1551	346	potential	potential	ADJ
cblr-3040	1551	347	effects	effect	NOUN
cblr-3040	1551	348	of	of	ADP
cblr-3040	1551	349	a	a	DET
cblr-3040	1551	350	system	system	NOUN
cblr-3040	1551	351	of	of	ADP
cblr-3040	1551	352	mandatory	mandatory	ADJ
cblr-3040	1551	353	rotation	rotation	NOUN
cblr-3040	1551	354	of	of	ADP
cblr-3040	1551	355	auditing	auditing	NOUN
cblr-3040	1551	356	firms	firm	NOUN
cblr-3040	1551	357	on	on	ADP
cblr-3040	1551	358	a	a	DET
cblr-3040	1551	359	periodic	periodic	ADJ
cblr-3040	1551	360	basis	basis	NOUN
cblr-3040	1551	361	,	,	PUNCT
cblr-3040	1551	362	i	i	PROPN
cblr-3040	1551	363	d.	d.	PROPN
cblr-3040	1551	364	§	§	PROPN
cblr-3040	1551	365	§	§	PROPN
cblr-3040	1551	366	201	201	NUM
cblr-3040	1551	367	-	-	SYM
cblr-3040	1551	368	207	207	NUM
cblr-3040	1551	369	.	.	PUNCT
cblr-3040	1552	1	this	this	DET
cblr-3040	1552	2	article	article	NOUN
cblr-3040	1552	3	will	will	AUX
cblr-3040	1552	4	not	not	PART
cblr-3040	1552	5	endeavor	endeavor	VERB
cblr-3040	1552	6	to	to	PART
cblr-3040	1552	7	comprehensively	comprehensively	ADV
cblr-3040	1552	8	examine	examine	VERB
cblr-3040	1552	9	the	the	DET
cblr-3040	1552	10	many	many	ADJ
cblr-3040	1552	11	provisions	provision	NOUN
cblr-3040	1552	12	of	of	ADP
cblr-3040	1552	13	the	the	DET
cblr-3040	1552	14	sarbanes	sarbanes	PROPN
cblr-3040	1552	15	-	-	PUNCT
cblr-3040	1552	16	oxley	oxley	ADJ
cblr-3040	1552	17	act.3	act.3	PROPN
cblr-3040	1552	18	°	°	ADP
cblr-3040	1552	19	2	2	NUM
cblr-3040	1552	20	most	most	ADV
cblr-3040	1552	21	important	important	ADJ
cblr-3040	1552	22	for	for	ADP
cblr-3040	1552	23	purposes	purpose	NOUN
cblr-3040	1552	24	of	of	ADP
cblr-3040	1552	25	the	the	DET
cblr-3040	1552	26	analysis	analysis	NOUN
cblr-3040	1552	27	in	in	ADP
cblr-3040	1552	28	this	this	DET
cblr-3040	1552	29	article	article	NOUN
cblr-3040	1552	30	,	,	PUNCT
cblr-3040	1552	31	the	the	DET
cblr-3040	1552	32	act	act	NOUN
cblr-3040	1552	33	contains	contain	VERB
cblr-3040	1552	34	crucial	crucial	ADJ
cblr-3040	1552	35	provisions	provision	NOUN
cblr-3040	1552	36	specifically	specifically	ADV
cblr-3040	1552	37	addressing	address	VERB
cblr-3040	1552	38	enhanced	enhanced	ADJ
cblr-3040	1552	39	financial	financial	ADJ
cblr-3040	1552	40	disclosures,3	disclosures,3	NOUN
cblr-3040	1552	41	the	the	DET
cblr-3040	1552	42	creation	creation	NOUN
cblr-3040	1552	43	of	of	ADP
cblr-3040	1552	44	a	a	DET
cblr-3040	1552	45	public	public	ADJ
cblr-3040	1552	46	company	company	NOUN
cblr-3040	1552	47	accounting	accounting	NOUN
cblr-3040	1552	48	oversight	oversight	NOUN
cblr-3040	1552	49	board	board	NOUN
cblr-3040	1552	50	and	and	CCONJ
cblr-3040	1552	51	related	related	ADJ
cblr-3040	1552	52	provisions	provision	NOUN
cblr-3040	1552	53	regarding	regard	VERB
cblr-3040	1552	54	the	the	DET
cblr-3040	1552	55	development	development	NOUN
cblr-3040	1552	56	of	of	ADP
cblr-3040	1552	57	auditing	auditing	NOUN
cblr-3040	1552	58	standards	standard	NOUN
cblr-3040	1552	59	and	and	CCONJ
cblr-3040	1552	60	the	the	DET
cblr-3040	1552	61	regulation	regulation	NOUN
cblr-3040	1552	62	of	of	ADP
cblr-3040	1552	63	accountants	accountant	NOUN
cblr-3040	1552	64	performing	perform	VERB
cblr-3040	1552	65	public	public	ADJ
cblr-3040	1552	66	company	company	NOUN
cblr-3040	1552	67	audits,304	audits,304	PROPN
cblr-3040	1552	68	and	and	CCONJ
cblr-3040	1552	69	an	an	DET
cblr-3040	1552	70	amendment	amendment	NOUN
cblr-3040	1552	71	to	to	ADP
cblr-3040	1552	72	the	the	DET
cblr-3040	1552	73	securities	security	NOUN
cblr-3040	1552	74	act	act	NOUN
cblr-3040	1552	75	of	of	ADP
cblr-3040	1552	76	1933	1933	NUM
cblr-3040	1552	77	directed	direct	VERB
cblr-3040	1552	78	at	at	ADP
cblr-3040	1552	79	the	the	DET
cblr-3040	1552	80	sec	sec	PROPN
cblr-3040	1552	81	's	's	PART
cblr-3040	1552	82	authority	authority	NOUN
cblr-3040	1552	83	to	to	PART
cblr-3040	1552	84	recognize	recognize	VERB
cblr-3040	1552	85	"	"	PUNCT
cblr-3040	1552	86	generally	generally	ADV
cblr-3040	1552	87	accepted	accept	VERB
cblr-3040	1552	88	"	"	PUNCT
cblr-3040	1552	89	accounting	accounting	NOUN
cblr-3040	1552	90	principles	principle	NOUN
cblr-3040	1552	91	established	establish	VERB
cblr-3040	1552	92	by	by	ADP
cblr-3040	1552	93	a	a	DET
cblr-3040	1552	94	private	private	ADJ
cblr-3040	1552	95	standard	standard	ADJ
cblr-3040	1552	96	setting	set	VERB
cblr-3040	1552	97	body	body	NOUN
cblr-3040	1552	98	(	(	PUNCT
cblr-3040	1552	99	e.g.	e.g.	ADV
cblr-3040	1552	100	,	,	PUNCT
cblr-3040	1552	101	the	the	DET
cblr-3040	1552	102	fasb	fasb	NOUN
cblr-3040	1552	103	)	)	PUNCT
cblr-3040	1552	104	meeting	meet	VERB
cblr-3040	1552	105	certain	certain	ADJ
cblr-3040	1552	106	requirements	requirement	NOUN
cblr-3040	1552	107	.	.	PUNCT
cblr-3040	1553	1	5	5	NUM
cblr-3040	1553	2	with	with	ADP
cblr-3040	1553	3	respect	respect	NOUN
cblr-3040	1553	4	to	to	ADP
cblr-3040	1553	5	financial	financial	ADJ
cblr-3040	1553	6	disclosures	disclosure	NOUN
cblr-3040	1553	7	,	,	PUNCT
cblr-3040	1553	8	the	the	DET
cblr-3040	1553	9	sarbanes	sarbanes	PROPN
cblr-3040	1553	10	-	-	PUNCT
cblr-3040	1553	11	oxley	oxley	ADJ
cblr-3040	1553	12	act	act	NOUN
cblr-3040	1553	13	contains	contain	VERB
cblr-3040	1553	14	provisions	provision	NOUN
cblr-3040	1553	15	mandating	mandate	VERB
cblr-3040	1553	16	enhanced	enhanced	ADJ
cblr-3040	1553	17	disclosure	disclosure	NOUN
cblr-3040	1553	18	of	of	ADP
cblr-3040	1553	19	insider	insider	NOUN
cblr-3040	1553	20	transactions	transaction	NOUN
cblr-3040	1553	21	and	and	CCONJ
cblr-3040	1553	22	material	material	NOUN
cblr-3040	1553	23	correcting	correct	VERB
cblr-3040	1553	24	adjustments	adjustment	NOUN
cblr-3040	1553	25	,	,	PUNCT
cblr-3040	1553	26	expressly	expressly	ADV
cblr-3040	1553	27	granting	grant	VERB
cblr-3040	1553	28	the	the	DET
cblr-3040	1553	29	sec	sec	PROPN
cblr-3040	1553	30	authority	authority	NOUN
cblr-3040	1553	31	to	to	PART
cblr-3040	1553	32	require	require	VERB
cblr-3040	1553	33	more	more	ADJ
cblr-3040	1553	34	"	"	PUNCT
cblr-3040	1553	35	real	real	ADJ
cblr-3040	1553	36	time	time	NOUN
cblr-3040	1553	37	"	"	PUNCT
cblr-3040	1553	38	disclosures	disclosure	NOUN
cblr-3040	1553	39	,	,	PUNCT
cblr-3040	1553	40	and	and	CCONJ
cblr-3040	1553	41	a	a	DET
cblr-3040	1553	42	variety	variety	NOUN
cblr-3040	1553	43	of	of	ADP
cblr-3040	1553	44	other	other	ADJ
cblr-3040	1553	45	measures	measure	NOUN
cblr-3040	1553	46	designed	design	VERB
cblr-3040	1553	47	to	to	PART
cblr-3040	1553	48	improve	improve	VERB
cblr-3040	1553	49	the	the	DET
cblr-3040	1553	50	integrity	integrity	NOUN
cblr-3040	1553	51	of	of	ADP
cblr-3040	1553	52	financial	financial	ADJ
cblr-3040	1553	53	disclosures	disclosure	NOUN
cblr-3040	1553	54	.	.	PUNCT
cblr-3040	1554	1	6	6	NUM
cblr-3040	1554	2	the	the	DET
cblr-3040	1554	3	new	new	ADJ
cblr-3040	1554	4	law	law	NOUN
cblr-3040	1554	5	also	also	ADV
cblr-3040	1554	6	includes	include	VERB
cblr-3040	1554	7	a	a	DET
cblr-3040	1554	8	special	special	ADJ
cblr-3040	1554	9	provision	provision	NOUN
cblr-3040	1554	10	regarding	regard	VERB
cblr-3040	1554	11	off	off	ADP
cblr-3040	1554	12	-	-	PUNCT
cblr-3040	1554	13	balance	balance	NOUN
cblr-3040	1554	14	sheet	sheet	NOUN
cblr-3040	1554	15	financing	financing	NOUN
cblr-3040	1554	16	,	,	PUNCT
cblr-3040	1554	17	which	which	PRON
cblr-3040	1554	18	adds	add	VERB
cblr-3040	1554	19	to	to	ADP
cblr-3040	1554	20	the	the	DET
cblr-3040	1554	21	securities	security	NOUN
cblr-3040	1554	22	exchange	exchange	PROPN
cblr-3040	1554	23	act	act	NOUN
cblr-3040	1554	24	of	of	ADP
cblr-3040	1554	25	1934	1934	NUM
cblr-3040	1554	26	language	language	NOUN
cblr-3040	1554	27	directing	direct	VERB
cblr-3040	1554	28	the	the	DET
cblr-3040	1554	29	sec	sec	PROPN
cblr-3040	1554	30	to	to	PART
cblr-3040	1554	31	issue	issue	VERB
cblr-3040	1554	32	rules	rule	NOUN
cblr-3040	1554	33	:	:	PUNCT
cblr-3040	1555	1	[	[	X
cblr-3040	1555	2	p]roviding	p]rovide	VERB
cblr-3040	1555	3	that	that	SCONJ
cblr-3040	1555	4	each	each	DET
cblr-3040	1555	5	annual	annual	ADJ
cblr-3040	1555	6	and	and	CCONJ
cblr-3040	1555	7	quarterly	quarterly	ADJ
cblr-3040	1555	8	financial	financial	ADJ
cblr-3040	1555	9	report	report	NOUN
cblr-3040	1555	10	required	require	VERB
cblr-3040	1555	11	to	to	PART
cblr-3040	1555	12	be	be	AUX
cblr-3040	1555	13	filed	file	VERB
cblr-3040	1555	14	with	with	ADP
cblr-3040	1555	15	the	the	DET
cblr-3040	1555	16	commission	commission	NOUN
cblr-3040	1555	17	shall	shall	AUX
cblr-3040	1555	18	disclose	disclose	VERB
cblr-3040	1555	19	all	all	DET
cblr-3040	1555	20	material	material	NOUN
cblr-3040	1555	21	off	off	ADP
cblr-3040	1555	22	-	-	PUNCT
cblr-3040	1555	23	balance	balance	NOUN
cblr-3040	1555	24	sheet	sheet	NOUN
cblr-3040	1555	25	transactions	transaction	NOUN
cblr-3040	1555	26	,	,	PUNCT
cblr-3040	1555	27	arrangements	arrangement	NOUN
cblr-3040	1555	28	,	,	PUNCT
cblr-3040	1555	29	obligations	obligation	NOUN
cblr-3040	1555	30	(	(	PUNCT
cblr-3040	1555	31	including	include	VERB
cblr-3040	1555	32	contingent	contingent	ADJ
cblr-3040	1555	33	obligations	obligation	NOUN
cblr-3040	1555	34	)	)	PUNCT
cblr-3040	1555	35	,	,	PUNCT
cblr-3040	1555	36	and	and	CCONJ
cblr-3040	1555	37	other	other	ADJ
cblr-3040	1555	38	relationships	relationship	NOUN
cblr-3040	1555	39	of	of	ADP
cblr-3040	1555	40	the	the	DET
cblr-3040	1555	41	issuer	issuer	NOUN
cblr-3040	1555	42	with	with	ADP
cblr-3040	1555	43	unconsolidated	unconsolidated	ADJ
cblr-3040	1555	44	entities	entity	NOUN
cblr-3040	1555	45	or	or	CCONJ
cblr-3040	1555	46	other	other	ADJ
cblr-3040	1555	47	persons	person	NOUN
cblr-3040	1555	48	,	,	PUNCT
cblr-3040	1555	49	that	that	PRON
cblr-3040	1555	50	may	may	AUX
cblr-3040	1555	51	have	have	VERB
cblr-3040	1555	52	a	a	DET
cblr-3040	1555	53	material	material	NOUN
cblr-3040	1555	54	current	current	ADJ
cblr-3040	1555	55	or	or	CCONJ
cblr-3040	1555	56	future	future	ADJ
cblr-3040	1555	57	effect	effect	NOUN
cblr-3040	1555	58	on	on	ADP
cblr-3040	1555	59	financial	financial	ADJ
cblr-3040	1555	60	condition	condition	NOUN
cblr-3040	1555	61	,	,	PUNCT
cblr-3040	1555	62	changes	change	NOUN
cblr-3040	1555	63	in	in	ADP
cblr-3040	1555	64	financial	financial	ADJ
cblr-3040	1555	65	condition	condition	NOUN
cblr-3040	1555	66	,	,	PUNCT
cblr-3040	1555	67	results	result	NOUN
cblr-3040	1555	68	of	of	ADP
cblr-3040	1555	69	operations	operation	NOUN
cblr-3040	1555	70	,	,	PUNCT
cblr-3040	1555	71	liquidity	liquidity	NOUN
cblr-3040	1555	72	,	,	PUNCT
cblr-3040	1555	73	capital	capital	NOUN
cblr-3040	1555	74	expenditures	expenditure	NOUN
cblr-3040	1555	75	,	,	PUNCT
cblr-3040	1555	76	302	302	NUM
cblr-3040	1555	77	for	for	ADP
cblr-3040	1555	78	summaries	summary	NOUN
cblr-3040	1555	79	of	of	ADP
cblr-3040	1555	80	the	the	DET
cblr-3040	1555	81	key	key	ADJ
cblr-3040	1555	82	provisions	provision	NOUN
cblr-3040	1555	83	of	of	ADP
cblr-3040	1555	84	the	the	DET
cblr-3040	1555	85	sarbanes	sarbanes	PROPN
cblr-3040	1555	86	-	-	PUNCT
cblr-3040	1555	87	oxley	oxley	ADJ
cblr-3040	1555	88	act	act	NOUN
cblr-3040	1555	89	see	see	VERB
cblr-3040	1555	90	s.	s.	PROPN
cblr-3040	1555	91	rep	rep	PROPN
cblr-3040	1555	92	.	.	PROPN
cblr-3040	1556	1	no	no	INTJ
cblr-3040	1556	2	.	.	PUNCT
cblr-3040	1557	1	107	107	NUM
cblr-3040	1557	2	-	-	SYM
cblr-3040	1557	3	205	205	NUM
cblr-3040	1557	4	,	,	PUNCT
cblr-3040	1557	5	supra	supra	NOUN
cblr-3040	1557	6	note	note	NOUN
cblr-3040	1557	7	16	16	NUM
cblr-3040	1557	8	.	.	PUNCT
cblr-3040	1557	9	...	...	PUNCT
cblr-3040	1558	1	sarbanes	sarbane	NOUN
cblr-3040	1558	2	-	-	PUNCT
cblr-3040	1558	3	oxley	oxley	PROPN
cblr-3040	1558	4	act	act	NOUN
cblr-3040	1558	5	§	§	PROPN
cblr-3040	1558	6	§	§	PROPN
cblr-3040	1558	7	401	401	NUM
cblr-3040	1558	8	-	-	SYM
cblr-3040	1558	9	409	409	NUM
cblr-3040	1558	10	.	.	PUNCT
cblr-3040	1559	1	304	304	NUM
cblr-3040	1560	1	i	i	PROPN
cblr-3040	1560	2	d.	d.	PROPN
cblr-3040	1560	3	§	§	PROPN
cblr-3040	1560	4	§	§	PROPN
cblr-3040	1560	5	101	101	NUM
cblr-3040	1560	6	-	-	SYM
cblr-3040	1560	7	109	109	NUM
cblr-3040	1560	8	.	.	PUNCT
cblr-3040	1561	1	301	301	NUM
cblr-3040	1562	1	i	i	PROPN
cblr-3040	1562	2	d.	d.	PROPN
cblr-3040	1562	3	§	§	PROPN
cblr-3040	1562	4	108	108	NUM
cblr-3040	1562	5	.	.	PUNCT
cblr-3040	1563	1	306	306	NUM
cblr-3040	1564	1	i	i	PRON
cblr-3040	1564	2	d.	d.	PROPN
cblr-3040	1564	3	§	§	PROPN
cblr-3040	1564	4	§	§	PROPN
cblr-3040	1564	5	401	401	NUM
cblr-3040	1564	6	-	-	SYM
cblr-3040	1564	7	409	409	NUM
cblr-3040	1564	8	.	.	PUNCT
cblr-3040	1565	1	columbia	columbia	PROPN
cblr-3040	1565	2	business	business	PROPN
cblr-3040	1565	3	la	la	PROPN
cblr-3040	1565	4	w	w	PROPN
cblr-3040	1565	5	review	review	NOUN
cblr-3040	1565	6	[	[	X
cblr-3040	1565	7	vol	vol	NOUN
cblr-3040	1565	8	.	.	PUNCT
cblr-3040	1565	9	2003	2003	NUM
cblr-3040	1565	10	no	no	NOUN
cblr-3040	1565	11	.	.	PUNCT
cblr-3040	1566	1	1:35	1:35	NUM
cblr-3040	1566	2	]	]	PUNCT
cblr-3040	1566	3	stopping	stop	VERB
cblr-3040	1566	4	enron	enron	PROPN
cblr-3040	1566	5	end	end	NOUN
cblr-3040	1566	6	-	-	PUNCT
cblr-3040	1566	7	runs	run	NOUN
cblr-3040	1566	8	and	and	CCONJ
cblr-3040	1566	9	other	other	ADJ
cblr-3040	1566	10	trick	trick	NOUN
cblr-3040	1566	11	plays	play	VERB
cblr-3040	1566	12	159	159	NUM
cblr-3040	1566	13	capital	capital	NOUN
cblr-3040	1566	14	resources	resource	NOUN
cblr-3040	1566	15	,	,	PUNCT
cblr-3040	1566	16	or	or	CCONJ
cblr-3040	1566	17	significant	significant	ADJ
cblr-3040	1566	18	components	component	NOUN
cblr-3040	1566	19	of	of	ADP
cblr-3040	1566	20	revenues	revenue	NOUN
cblr-3040	1566	21	or	or	CCONJ
cblr-3040	1566	22	expenses.30	expenses.30	VERB
cblr-3040	1566	23	7	7	NUM
cblr-3040	1566	24	the	the	DET
cblr-3040	1566	25	sweeping	sweeping	ADJ
cblr-3040	1566	26	disclosure	disclosure	NOUN
cblr-3040	1566	27	mandate	mandate	NOUN
cblr-3040	1566	28	of	of	ADP
cblr-3040	1566	29	this	this	DET
cblr-3040	1566	30	provision	provision	NOUN
cblr-3040	1566	31	did	do	AUX
cblr-3040	1566	32	not	not	PART
cblr-3040	1566	33	expressly	expressly	ADV
cblr-3040	1566	34	direct	direct	VERB
cblr-3040	1566	35	the	the	DET
cblr-3040	1566	36	sec	sec	PROPN
cblr-3040	1566	37	to	to	PART
cblr-3040	1566	38	promulgate	promulgate	VERB
cblr-3040	1566	39	rules	rule	NOUN
cblr-3040	1566	40	that	that	PRON
cblr-3040	1566	41	require	require	VERB
cblr-3040	1566	42	debt	debt	NOUN
cblr-3040	1566	43	to	to	PART
cblr-3040	1566	44	be	be	AUX
cblr-3040	1566	45	put	put	VERB
cblr-3040	1566	46	on	on	ADP
cblr-3040	1566	47	the	the	DET
cblr-3040	1566	48	balance	balance	NOUN
cblr-3040	1566	49	sheet	sheet	NOUN
cblr-3040	1566	50	or	or	CCONJ
cblr-3040	1566	51	to	to	PART
cblr-3040	1566	52	consolidate	consolidate	VERB
cblr-3040	1566	53	certain	certain	ADJ
cblr-3040	1566	54	types	type	NOUN
cblr-3040	1566	55	of	of	ADP
cblr-3040	1566	56	entities	entity	NOUN
cblr-3040	1566	57	.	.	PUNCT
cblr-3040	1567	1	section	section	NOUN
cblr-3040	1567	2	401(c	401(c	PROPN
cblr-3040	1567	3	)	)	PUNCT
cblr-3040	1567	4	of	of	ADP
cblr-3040	1567	5	the	the	DET
cblr-3040	1567	6	sarbanes	sarbanes	PROPN
cblr-3040	1567	7	-	-	PUNCT
cblr-3040	1567	8	oxley	oxley	ADJ
cblr-3040	1567	9	act	act	NOUN
cblr-3040	1567	10	does	do	AUX
cblr-3040	1567	11	direct	direct	VERB
cblr-3040	1567	12	the	the	DET
cblr-3040	1567	13	sec	sec	PROPN
cblr-3040	1567	14	to	to	PART
cblr-3040	1567	15	complete	complete	VERB
cblr-3040	1567	16	(	(	PUNCT
cblr-3040	1567	17	within	within	ADP
cblr-3040	1567	18	a	a	DET
cblr-3040	1567	19	year	year	NOUN
cblr-3040	1567	20	)	)	PUNCT
cblr-3040	1567	21	a	a	DET
cblr-3040	1567	22	study	study	NOUN
cblr-3040	1567	23	of	of	ADP
cblr-3040	1567	24	public	public	ADJ
cblr-3040	1567	25	company	company	NOUN
cblr-3040	1567	26	filings	filing	NOUN
cblr-3040	1567	27	and	and	CCONJ
cblr-3040	1567	28	disclosures	disclosure	NOUN
cblr-3040	1567	29	and	and	CCONJ
cblr-3040	1567	30	to	to	PART
cblr-3040	1567	31	issue	issue	VERB
cblr-3040	1567	32	(	(	PUNCT
cblr-3040	1567	33	within	within	ADP
cblr-3040	1567	34	six	six	NUM
cblr-3040	1567	35	months	month	NOUN
cblr-3040	1567	36	after	after	ADP
cblr-3040	1567	37	completion	completion	NOUN
cblr-3040	1567	38	of	of	ADP
cblr-3040	1567	39	such	such	ADJ
cblr-3040	1567	40	study	study	NOUN
cblr-3040	1567	41	)	)	PUNCT
cblr-3040	1567	42	a	a	DET
cblr-3040	1567	43	report	report	NOUN
cblr-3040	1567	44	to	to	PART
cblr-3040	1567	45	determine	determine	VERB
cblr-3040	1567	46	"	"	PUNCT
cblr-3040	1567	47	the	the	DET
cblr-3040	1567	48	extent	extent	NOUN
cblr-3040	1567	49	of	of	ADP
cblr-3040	1567	50	off	off	ADP
cblr-3040	1567	51	-	-	PUNCT
cblr-3040	1567	52	balance	balance	NOUN
cblr-3040	1567	53	sheet	sheet	NOUN
cblr-3040	1567	54	transactions	transaction	NOUN
cblr-3040	1567	55	,	,	PUNCT
cblr-3040	1567	56	including	include	VERB
cblr-3040	1567	57	assets	asset	NOUN
cblr-3040	1567	58	,	,	PUNCT
cblr-3040	1567	59	liabilities	liability	NOUN
cblr-3040	1567	60	,	,	PUNCT
cblr-3040	1567	61	leases	lease	NOUN
cblr-3040	1567	62	,	,	PUNCT
cblr-3040	1567	63	losses	loss	NOUN
cblr-3040	1567	64	,	,	PUNCT
cblr-3040	1567	65	and	and	CCONJ
cblr-3040	1567	66	the	the	DET
cblr-3040	1567	67	use	use	NOUN
cblr-3040	1567	68	of	of	ADP
cblr-3040	1567	69	special	special	ADJ
cblr-3040	1567	70	purpose	purpose	NOUN
cblr-3040	1567	71	entities	entity	NOUN
cblr-3040	1567	72	°	°	NOUN
cblr-3040	1567	73	308	308	NUM
cblr-3040	1567	74	and	and	CCONJ
cblr-3040	1567	75	"	"	PUNCT
cblr-3040	1567	76	whether	whether	SCONJ
cblr-3040	1567	77	generally	generally	ADV
cblr-3040	1567	78	accepted	accept	VERB
cblr-3040	1567	79	accounting	accounting	NOUN
cblr-3040	1567	80	principles	principle	NOUN
cblr-3040	1567	81	or	or	CCONJ
cblr-3040	1567	82	the	the	DET
cblr-3040	1567	83	rules	rule	NOUN
cblr-3040	1567	84	of	of	ADP
cblr-3040	1567	85	the	the	DET
cblr-3040	1567	86	commission	commission	NOUN
cblr-3040	1567	87	result	result	VERB
cblr-3040	1567	88	in	in	ADP
cblr-3040	1567	89	financial	financial	ADJ
cblr-3040	1567	90	statements	statement	NOUN
cblr-3040	1567	91	of	of	ADP
cblr-3040	1567	92	issuers	issuer	NOUN
cblr-3040	1567	93	reflecting	reflect	VERB
cblr-3040	1567	94	the	the	DET
cblr-3040	1567	95	economics	economic	NOUN
cblr-3040	1567	96	of	of	ADP
cblr-3040	1567	97	such	such	ADJ
cblr-3040	1567	98	[	[	PUNCT
cblr-3040	1567	99	off	off	ADP
cblr-3040	1567	100	-	-	PUNCT
cblr-3040	1567	101	balance	balance	NOUN
cblr-3040	1567	102	sheet	sheet	NOUN
cblr-3040	1567	103	]	]	PUNCT
cblr-3040	1567	104	transactions	transaction	NOUN
cblr-3040	1567	105	to	to	ADP
cblr-3040	1567	106	investors	investor	NOUN
cblr-3040	1567	107	in	in	ADP
cblr-3040	1567	108	a	a	DET
cblr-3040	1567	109	transparent	transparent	ADJ
cblr-3040	1567	110	fashion	fashion	NOUN
cblr-3040	1567	111	.	.	PUNCT
cblr-3040	1568	1	"	"	PUNCT
cblr-3040	1568	2	30	30	NUM
cblr-3040	1568	3	9	9	NUM
cblr-3040	1568	4	the	the	DET
cblr-3040	1568	5	sec	sec	PROPN
cblr-3040	1568	6	is	be	AUX
cblr-3040	1568	7	,	,	PUNCT
cblr-3040	1568	8	among	among	ADP
cblr-3040	1568	9	other	other	ADJ
cblr-3040	1568	10	things	thing	NOUN
cblr-3040	1568	11	,	,	PUNCT
cblr-3040	1568	12	directed	direct	VERB
cblr-3040	1568	13	to	to	PART
cblr-3040	1568	14	include	include	VERB
cblr-3040	1568	15	in	in	ADP
cblr-3040	1568	16	the	the	DET
cblr-3040	1568	17	resulting	result	VERB
cblr-3040	1568	18	report	report	NOUN
cblr-3040	1568	19	its	its	PRON
cblr-3040	1568	20	conclusion	conclusion	NOUN
cblr-3040	1568	21	as	as	SCONJ
cblr-3040	1568	22	to	to	AUX
cblr-3040	1568	23	''	''	PUNCT
cblr-3040	1568	24	whether	whether	SCONJ
cblr-3040	1568	25	generally	generally	ADV
cblr-3040	1568	26	accepted	accept	VERB
cblr-3040	1568	27	accounting	accounting	NOUN
cblr-3040	1568	28	principles	principle	NOUN
cblr-3040	1568	29	specifically	specifically	ADV
cblr-3040	1568	30	result	result	VERB
cblr-3040	1568	31	in	in	ADP
cblr-3040	1568	32	the	the	DET
cblr-3040	1568	33	consolidation	consolidation	NOUN
cblr-3040	1568	34	of	of	ADP
cblr-3040	1568	35	special	special	ADJ
cblr-3040	1568	36	purpose	purpose	NOUN
cblr-3040	1568	37	entities	entity	NOUN
cblr-3040	1568	38	sponsored	sponsor	VERB
cblr-3040	1568	39	by	by	ADP
cblr-3040	1568	40	an	an	DET
cblr-3040	1568	41	issuer	issuer	NOUN
cblr-3040	1568	42	in	in	ADP
cblr-3040	1568	43	cases	case	NOUN
cblr-3040	1568	44	in	in	ADP
cblr-3040	1568	45	which	which	PRON
cblr-3040	1568	46	the	the	DET
cblr-3040	1568	47	issuer	issuer	NOUN
cblr-3040	1568	48	has	have	VERB
cblr-3040	1568	49	the	the	DET
cblr-3040	1568	50	majority	majority	NOUN
cblr-3040	1568	51	of	of	ADP
cblr-3040	1568	52	the	the	DET
cblr-3040	1568	53	risks	risk	NOUN
cblr-3040	1568	54	and	and	CCONJ
cblr-3040	1568	55	rewards	reward	NOUN
cblr-3040	1568	56	of	of	ADP
cblr-3040	1568	57	the	the	DET
cblr-3040	1568	58	special	special	ADJ
cblr-3040	1568	59	purpose	purpose	NOUN
cblr-3040	1568	60	entity	entity	NOUN
cblr-3040	1568	61	,	,	PUNCT
cblr-3040	1568	62	"	"	PUNCT
cblr-3040	1568	63	as	as	ADV
cblr-3040	1568	64	well	well	ADV
cblr-3040	1568	65	as	as	ADP
cblr-3040	1568	66	"	"	PUNCT
cblr-3040	1568	67	any	any	DET
cblr-3040	1568	68	recommendations	recommendation	NOUN
cblr-3040	1568	69	of	of	ADP
cblr-3040	1568	70	the	the	DET
cblr-3040	1568	71	commission	commission	NOUN
cblr-3040	1568	72	for	for	ADP
cblr-3040	1568	73	improving	improve	VERB
cblr-3040	1568	74	the	the	DET
cblr-3040	1568	75	transparency	transparency	NOUN
cblr-3040	1568	76	and	and	CCONJ
cblr-3040	1568	77	quality	quality	NOUN
cblr-3040	1568	78	of	of	ADP
cblr-3040	1568	79	reporting	report	VERB
cblr-3040	1568	80	off	off	ADP
cblr-3040	1568	81	-	-	PUNCT
cblr-3040	1568	82	balance	balance	NOUN
cblr-3040	1568	83	sheet	sheet	NOUN
cblr-3040	1568	84	transactions	transaction	NOUN
cblr-3040	1568	85	in	in	ADP
cblr-3040	1568	86	financial	financial	ADJ
cblr-3040	1568	87	statements	statement	NOUN
cblr-3040	1568	88	and	and	CCONJ
cblr-3040	1568	89	disclosures	disclosure	NOUN
cblr-3040	1568	90	required	require	VERB
cblr-3040	1568	91	to	to	PART
cblr-3040	1568	92	be	be	AUX
cblr-3040	1568	93	filed	file	VERB
cblr-3040	1568	94	by	by	ADP
cblr-3040	1568	95	an	an	DET
cblr-3040	1568	96	issuer	issuer	NOUN
cblr-3040	1568	97	307	307	NUM
cblr-3040	1568	98	i	i	PROPN
cblr-3040	1568	99	d.	d.	PROPN
cblr-3040	1568	100	§	§	PROPN
cblr-3040	1568	101	401(a	401(a	PROPN
cblr-3040	1568	102	)	)	PUNCT
cblr-3040	1568	103	(	(	PUNCT
cblr-3040	1568	104	adding	add	VERB
cblr-3040	1568	105	new	new	ADJ
cblr-3040	1568	106	subsection	subsection	NOUN
cblr-3040	1568	107	(	(	PUNCT
cblr-3040	1568	108	j	j	NOUN
cblr-3040	1568	109	)	)	PUNCT
cblr-3040	1568	110	to	to	PART
cblr-3040	1568	111	section	section	VERB
cblr-3040	1568	112	13	13	NUM
cblr-3040	1568	113	of	of	ADP
cblr-3040	1568	114	the	the	DET
cblr-3040	1568	115	securities	securities	PROPN
cblr-3040	1568	116	exchange	exchange	PROPN
cblr-3040	1568	117	act	act	NOUN
cblr-3040	1568	118	of	of	ADP
cblr-3040	1568	119	1934	1934	NUM
cblr-3040	1568	120	)	)	PUNCT
cblr-3040	1568	121	.	.	PUNCT
cblr-3040	1569	1	in	in	ADP
cblr-3040	1569	2	response	response	NOUN
cblr-3040	1569	3	to	to	ADP
cblr-3040	1569	4	this	this	DET
cblr-3040	1569	5	congressional	congressional	ADJ
cblr-3040	1569	6	mandate	mandate	NOUN
cblr-3040	1569	7	,	,	PUNCT
cblr-3040	1569	8	and	and	CCONJ
cblr-3040	1569	9	as	as	ADP
cblr-3040	1569	10	a	a	DET
cblr-3040	1569	11	continuation	continuation	NOUN
cblr-3040	1569	12	of	of	ADP
cblr-3040	1569	13	ongoing	ongoing	ADJ
cblr-3040	1569	14	initiatives	initiative	NOUN
cblr-3040	1569	15	to	to	PART
cblr-3040	1569	16	improve	improve	VERB
cblr-3040	1569	17	disclosure	disclosure	NOUN
cblr-3040	1569	18	of	of	ADP
cblr-3040	1569	19	such	such	ADJ
cblr-3040	1569	20	transactions	transaction	NOUN
cblr-3040	1569	21	,	,	PUNCT
cblr-3040	1569	22	the	the	DET
cblr-3040	1569	23	sec	sec	PROPN
cblr-3040	1569	24	has	have	AUX
cblr-3040	1569	25	issued	issue	VERB
cblr-3040	1569	26	a	a	DET
cblr-3040	1569	27	final	final	ADJ
cblr-3040	1569	28	rule	rule	NOUN
cblr-3040	1569	29	requiring	require	VERB
cblr-3040	1569	30	detailed	detailed	ADJ
cblr-3040	1569	31	disclosures	disclosure	NOUN
cblr-3040	1569	32	,	,	PUNCT
cblr-3040	1569	33	in	in	ADP
cblr-3040	1569	34	the	the	DET
cblr-3040	1569	35	management	management	NOUN
cblr-3040	1569	36	's	's	PART
cblr-3040	1569	37	discussion	discussion	NOUN
cblr-3040	1569	38	and	and	CCONJ
cblr-3040	1569	39	analysis	analysis	NOUN
cblr-3040	1569	40	of	of	ADP
cblr-3040	1569	41	financial	financial	ADJ
cblr-3040	1569	42	condition	condition	NOUN
cblr-3040	1569	43	and	and	CCONJ
cblr-3040	1569	44	results	result	NOUN
cblr-3040	1569	45	of	of	ADP
cblr-3040	1569	46	operations	operation	NOUN
cblr-3040	1569	47	section	section	NOUN
cblr-3040	1569	48	of	of	ADP
cblr-3040	1569	49	pertinent	pertinent	ADJ
cblr-3040	1569	50	reports	report	NOUN
cblr-3040	1569	51	and	and	CCONJ
cblr-3040	1569	52	registration	registration	NOUN
cblr-3040	1569	53	statements	statement	NOUN
cblr-3040	1569	54	,	,	PUNCT
cblr-3040	1569	55	of	of	ADP
cblr-3040	1569	56	various	various	ADJ
cblr-3040	1569	57	aspects	aspect	NOUN
cblr-3040	1569	58	of	of	ADP
cblr-3040	1569	59	off	off	ADP
cblr-3040	1569	60	-	-	PUNCT
cblr-3040	1569	61	balance	balance	NOUN
cblr-3040	1569	62	sheet	sheet	NOUN
cblr-3040	1569	63	arrangements	arrangement	NOUN
cblr-3040	1569	64	,	,	PUNCT
cblr-3040	1569	65	contractual	contractual	ADJ
cblr-3040	1569	66	obligations	obligation	NOUN
cblr-3040	1569	67	and	and	CCONJ
cblr-3040	1569	68	contingent	contingent	ADJ
cblr-3040	1569	69	liabilities	liability	NOUN
cblr-3040	1569	70	and	and	CCONJ
cblr-3040	1569	71	commitments	commitment	NOUN
cblr-3040	1569	72	.	.	PUNCT
cblr-3040	1570	1	see	see	VERB
cblr-3040	1570	2	securities	security	NOUN
cblr-3040	1570	3	act	act	PROPN
cblr-3040	1570	4	release	release	VERB
cblr-3040	1570	5	no	no	NOUN
cblr-3040	1570	6	.	.	NOUN
cblr-3040	1571	1	33	33	NUM
cblr-3040	1571	2	-	-	PUNCT
cblr-3040	1571	3	8182	8182	NUM
cblr-3040	1571	4	and	and	CCONJ
cblr-3040	1571	5	securities	security	NOUN
cblr-3040	1571	6	exchange	exchange	PROPN
cblr-3040	1571	7	act	act	PROPN
cblr-3040	1571	8	release	release	VERB
cblr-3040	1571	9	no	no	NOUN
cblr-3040	1571	10	.	.	NOUN
cblr-3040	1571	11	34	34	NUM
cblr-3040	1571	12	-	-	SYM
cblr-3040	1571	13	47264	47264	NUM
cblr-3040	1571	14	(	(	PUNCT
cblr-3040	1571	15	jan	jan	PROPN
cblr-3040	1571	16	.	.	PROPN
cblr-3040	1571	17	27	27	NUM
cblr-3040	1571	18	,	,	PUNCT
cblr-3040	1571	19	2003	2003	NUM
cblr-3040	1571	20	)	)	PUNCT
cblr-3040	1571	21	.	.	PUNCT
cblr-3040	1572	1	the	the	DET
cblr-3040	1572	2	sec	sec	PROPN
cblr-3040	1572	3	's	's	PART
cblr-3040	1572	4	new	new	ADJ
cblr-3040	1572	5	rule	rule	NOUN
cblr-3040	1572	6	does	do	AUX
cblr-3040	1572	7	not	not	PART
cblr-3040	1572	8	expressly	expressly	ADV
cblr-3040	1572	9	require	require	VERB
cblr-3040	1572	10	discussion	discussion	NOUN
cblr-3040	1572	11	of	of	ADP
cblr-3040	1572	12	differences	difference	NOUN
cblr-3040	1572	13	in	in	ADP
cblr-3040	1572	14	book	book	NOUN
cblr-3040	1572	15	and	and	CCONJ
cblr-3040	1572	16	tax	tax	NOUN
cblr-3040	1572	17	accounting	accounting	NOUN
cblr-3040	1572	18	for	for	ADP
cblr-3040	1572	19	such	such	ADJ
cblr-3040	1572	20	transactions	transaction	NOUN
cblr-3040	1572	21	.	.	PUNCT
cblr-3040	1573	1	30	30	NUM
cblr-3040	1573	2	.	.	PUNCT
cblr-3040	1574	1	i	i	PRON
cblr-3040	1574	2	d.	d.	PROPN
cblr-3040	1574	3	§	§	PROPN
cblr-3040	1574	4	401(c)(1)(a	401(c)(1)(a	PROPN
cblr-3040	1574	5	)	)	PUNCT
cblr-3040	1574	6	.	.	PUNCT
cblr-3040	1575	1	309	309	NUM
cblr-3040	1576	1	i	i	PRON
cblr-3040	1576	2	d.	d.	PROPN
cblr-3040	1576	3	§	§	PROPN
cblr-3040	1576	4	401(c)(2)(c	401(c)(2)(c	PROPN
cblr-3040	1576	5	)	)	PUNCT
cblr-3040	1576	6	.	.	PUNCT
cblr-3040	1577	1	with	with	ADP
cblr-3040	1577	2	the	the	DET
cblr-3040	1577	3	commission	commission	NOUN
cblr-3040	1577	4	.	.	PUNCT
cblr-3040	1578	1	'	'	PUNCT
cblr-3040	1578	2	310	310	NUM
cblr-3040	1578	3	of	of	ADP
cblr-3040	1578	4	particular	particular	ADJ
cblr-3040	1578	5	note	note	NOUN
cblr-3040	1578	6	is	be	AUX
cblr-3040	1578	7	the	the	DET
cblr-3040	1578	8	fact	fact	NOUN
cblr-3040	1578	9	that	that	SCONJ
cblr-3040	1578	10	these	these	DET
cblr-3040	1578	11	off	off	ADP
cblr-3040	1578	12	-	-	PUNCT
cblr-3040	1578	13	balance	balance	NOUN
cblr-3040	1578	14	sheet	sheet	NOUN
cblr-3040	1578	15	/	/	SYM
cblr-3040	1578	16	spe	spe	PROPN
cblr-3040	1578	17	provisions	provision	NOUN
cblr-3040	1578	18	made	make	VERB
cblr-3040	1578	19	no	no	DET
cblr-3040	1578	20	mention	mention	NOUN
cblr-3040	1578	21	of	of	ADP
cblr-3040	1578	22	book	book	NOUN
cblr-3040	1578	23	-	-	PUNCT
cblr-3040	1578	24	tax	tax	NOUN
cblr-3040	1578	25	disparities	disparity	NOUN
cblr-3040	1578	26	and	and	CCONJ
cblr-3040	1578	27	,	,	PUNCT
cblr-3040	1578	28	as	as	SCONJ
cblr-3040	1578	29	it	it	PRON
cblr-3040	1578	30	turned	turn	VERB
cblr-3040	1578	31	out	out	ADP
cblr-3040	1578	32	,	,	PUNCT
cblr-3040	1578	33	set	set	VERB
cblr-3040	1578	34	sufficient	sufficient	ADJ
cblr-3040	1578	35	time	time	NOUN
cblr-3040	1578	36	periods	period	NOUN
cblr-3040	1578	37	for	for	ADP
cblr-3040	1578	38	the	the	DET
cblr-3040	1578	39	sec	sec	PROPN
cblr-3040	1578	40	action	action	NOUN
cblr-3040	1578	41	to	to	PART
cblr-3040	1578	42	allow	allow	VERB
cblr-3040	1578	43	the	the	DET
cblr-3040	1578	44	fasb	fasb	NOUN
cblr-3040	1578	45	to	to	PART
cblr-3040	1578	46	complete	complete	VERB
cblr-3040	1578	47	its	its	PRON
cblr-3040	1578	48	spe	spe	PROPN
cblr-3040	1578	49	project	project	NOUN
cblr-3040	1578	50	311	311	NUM
cblr-3040	1578	51	before	before	SCONJ
cblr-3040	1578	52	the	the	DET
cblr-3040	1578	53	sec	sec	PROPN
cblr-3040	1578	54	might	might	AUX
cblr-3040	1578	55	have	have	VERB
cblr-3040	1578	56	to	to	PART
cblr-3040	1578	57	recommend	recommend	VERB
cblr-3040	1578	58	an	an	DET
cblr-3040	1578	59	actual	actual	ADJ
cblr-3040	1578	60	incursion	incursion	NOUN
cblr-3040	1578	61	into	into	ADP
cblr-3040	1578	62	the	the	DET
cblr-3040	1578	63	gaap	gaap	NOUN
cblr-3040	1578	64	rule	rule	NOUN
cblr-3040	1578	65	making	make	VERB
cblr-3040	1578	66	process	process	NOUN
cblr-3040	1578	67	.	.	PUNCT
cblr-3040	1579	1	this	this	PRON
cblr-3040	1579	2	suggests	suggest	VERB
cblr-3040	1579	3	invocation	invocation	NOUN
cblr-3040	1579	4	of	of	ADP
cblr-3040	1579	5	jack	jack	PROPN
cblr-3040	1579	6	carey	carey	PROPN
cblr-3040	1579	7	's	's	PART
cblr-3040	1579	8	theory312	theory312	PROPN
cblr-3040	1579	9	that	that	SCONJ
cblr-3040	1579	10	a	a	DET
cblr-3040	1579	11	"	"	PUNCT
cblr-3040	1579	12	thinly	thinly	ADV
cblr-3040	1579	13	veiled	veiled	ADJ
cblr-3040	1579	14	threat	threat	NOUN
cblr-3040	1579	15	"	"	PUNCT
cblr-3040	1579	16	of	of	ADP
cblr-3040	1579	17	government	government	NOUN
cblr-3040	1579	18	intervention	intervention	NOUN
cblr-3040	1579	19	may	may	AUX
cblr-3040	1579	20	cause	cause	VERB
cblr-3040	1579	21	accelerated	accelerate	VERB
cblr-3040	1579	22	non	non	ADJ
cblr-3040	1579	23	-	-	ADJ
cblr-3040	1579	24	governmental	governmental	ADJ
cblr-3040	1579	25	attention	attention	NOUN
cblr-3040	1579	26	to	to	ADP
cblr-3040	1579	27	improved	improved	ADJ
cblr-3040	1579	28	accounting	accounting	NOUN
cblr-3040	1579	29	rules	rule	NOUN
cblr-3040	1579	30	.	.	PUNCT
cblr-3040	1580	1	as	as	ADP
cblr-3040	1580	2	for	for	ADP
cblr-3040	1580	3	accounting	accounting	NOUN
cblr-3040	1580	4	and	and	CCONJ
cblr-3040	1580	5	auditing	auditing	NOUN
cblr-3040	1580	6	oversight	oversight	NOUN
cblr-3040	1580	7	,	,	PUNCT
cblr-3040	1580	8	the	the	DET
cblr-3040	1580	9	sarbanesoxley	sarbanesoxley	NOUN
cblr-3040	1580	10	act	act	NOUN
cblr-3040	1580	11	establishes	establish	VERB
cblr-3040	1580	12	the	the	DET
cblr-3040	1580	13	"	"	PUNCT
cblr-3040	1580	14	public	public	ADJ
cblr-3040	1580	15	company	company	NOUN
cblr-3040	1580	16	accounting	accounting	NOUN
cblr-3040	1580	17	oversight	oversight	NOUN
cblr-3040	1580	18	board	board	NOUN
cblr-3040	1580	19	"	"	PUNCT
cblr-3040	1580	20	(	(	PUNCT
cblr-3040	1580	21	the	the	DET
cblr-3040	1580	22	"	"	PUNCT
cblr-3040	1580	23	new	new	ADJ
cblr-3040	1580	24	oversight	oversight	NOUN
cblr-3040	1580	25	board	board	NOUN
cblr-3040	1580	26	"	"	PUNCT
cblr-3040	1580	27	)	)	PUNCT
cblr-3040	1580	28	and	and	CCONJ
cblr-3040	1580	29	vests	vest	NOUN
cblr-3040	1580	30	in	in	ADP
cblr-3040	1580	31	it	it	PRON
cblr-3040	1580	32	substantial	substantial	ADJ
cblr-3040	1580	33	authority	authority	NOUN
cblr-3040	1580	34	:	:	PUNCT
cblr-3040	1580	35	[	[	X
cblr-3040	1580	36	t]o	t]o	NOUN
cblr-3040	1580	37	oversee	oversee	VERB
cblr-3040	1580	38	the	the	DET
cblr-3040	1580	39	audit	audit	NOUN
cblr-3040	1580	40	of	of	ADP
cblr-3040	1580	41	public	public	ADJ
cblr-3040	1580	42	companies	company	NOUN
cblr-3040	1580	43	that	that	PRON
cblr-3040	1580	44	are	be	AUX
cblr-3040	1580	45	subject	subject	ADJ
cblr-3040	1580	46	to	to	ADP
cblr-3040	1580	47	the	the	DET
cblr-3040	1580	48	securities	security	NOUN
cblr-3040	1580	49	laws	law	NOUN
cblr-3040	1580	50	,	,	PUNCT
cblr-3040	1580	51	and	and	CCONJ
cblr-3040	1580	52	related	related	ADJ
cblr-3040	1580	53	matters	matter	NOUN
cblr-3040	1580	54	,	,	PUNCT
cblr-3040	1580	55	in	in	ADP
cblr-3040	1580	56	order	order	NOUN
cblr-3040	1580	57	to	to	PART
cblr-3040	1580	58	protect	protect	VERB
cblr-3040	1580	59	the	the	DET
cblr-3040	1580	60	interests	interest	NOUN
cblr-3040	1580	61	of	of	ADP
cblr-3040	1580	62	investors	investor	NOUN
cblr-3040	1580	63	and	and	CCONJ
cblr-3040	1580	64	further	far	ADV
cblr-3040	1580	65	the	the	DET
cblr-3040	1580	66	public	public	ADJ
cblr-3040	1580	67	interest	interest	NOUN
cblr-3040	1580	68	in	in	ADP
cblr-3040	1580	69	the	the	DET
cblr-3040	1580	70	preparation	preparation	NOUN
cblr-3040	1580	71	of	of	ADP
cblr-3040	1580	72	informative	informative	ADJ
cblr-3040	1580	73	,	,	PUNCT
cblr-3040	1580	74	accurate	accurate	ADJ
cblr-3040	1580	75	,	,	PUNCT
cblr-3040	1580	76	and	and	CCONJ
cblr-3040	1580	77	independent	independent	ADJ
cblr-3040	1580	78	audit	audit	NOUN
cblr-3040	1580	79	reports	report	NOUN
cblr-3040	1580	80	for	for	ADP
cblr-3040	1580	81	companies	company	NOUN
cblr-3040	1580	82	the	the	DET
cblr-3040	1580	83	securities	security	NOUN
cblr-3040	1580	84	of	of	ADP
cblr-3040	1580	85	which	which	PRON
cblr-3040	1580	86	are	be	AUX
cblr-3040	1580	87	sold	sell	VERB
cblr-3040	1580	88	to	to	ADP
cblr-3040	1580	89	,	,	PUNCT
cblr-3040	1580	90	and	and	CCONJ
cblr-3040	1580	91	held	hold	VERB
cblr-3040	1580	92	by	by	ADP
cblr-3040	1580	93	and	and	CCONJ
cblr-3040	1580	94	for	for	ADP
cblr-3040	1580	95	,	,	PUNCT
cblr-3040	1580	96	public	public	ADJ
cblr-3040	1580	97	investors	investor	NOUN
cblr-3040	1580	98	.	.	PUNCT
cblr-3040	1581	1	13	13	NUM
cblr-3040	1581	2	the	the	DET
cblr-3040	1581	3	new	new	ADJ
cblr-3040	1581	4	oversight	oversight	NOUN
cblr-3040	1581	5	board	board	NOUN
cblr-3040	1581	6	is	be	AUX
cblr-3040	1581	7	to	to	PART
cblr-3040	1581	8	operate	operate	VERB
cblr-3040	1581	9	as	as	ADP
cblr-3040	1581	10	a	a	DET
cblr-3040	1581	11	nonprofit	nonprofit	ADJ
cblr-3040	1581	12	corporation	corporation	NOUN
cblr-3040	1581	13	funded	fund	VERB
cblr-3040	1581	14	by	by	ADP
cblr-3040	1581	15	assessments	assessment	NOUN
cblr-3040	1581	16	and	and	CCONJ
cblr-3040	1581	17	fees	fee	NOUN
cblr-3040	1581	18	to	to	PART
cblr-3040	1581	19	be	be	AUX
cblr-3040	1581	20	paid	pay	VERB
cblr-3040	1581	21	by	by	ADP
cblr-3040	1581	22	public	public	ADJ
cblr-3040	1581	23	companies	company	NOUN
cblr-3040	1581	24	.	.	PUNCT
cblr-3040	1582	1	"	"	PUNCT
cblr-3040	1582	2	'	'	PUNCT
cblr-3040	1582	3	it	it	PRON
cblr-3040	1582	4	will	will	AUX
cblr-3040	1582	5	be	be	AUX
cblr-3040	1582	6	subject	subject	ADJ
cblr-3040	1582	7	to	to	ADP
cblr-3040	1582	8	oversight	oversight	NOUN
cblr-3040	1582	9	by	by	ADP
cblr-3040	1582	10	the	the	DET
cblr-3040	1582	11	sec	sec	PROPN
cblr-3040	1582	12	,	,	PUNCT
cblr-3040	1582	13	which	which	PRON
cblr-3040	1582	14	will	will	AUX
cblr-3040	1582	15	appoint	appoint	VERB
cblr-3040	1582	16	its	its	PRON
cblr-3040	1582	17	five	five	NUM
cblr-3040	1582	18	members	member	NOUN
cblr-3040	1582	19	,	,	PUNCT
cblr-3040	1582	20	only	only	ADV
cblr-3040	1582	21	two	two	NUM
cblr-3040	1582	22	of	of	ADP
cblr-3040	1582	23	whom	whom	PRON
cblr-3040	1582	24	can	can	AUX
cblr-3040	1582	25	be	be	AUX
cblr-3040	1582	26	or	or	CCONJ
cblr-3040	1582	27	have	have	AUX
cblr-3040	1582	28	been	be	AUX
cblr-3040	1582	29	a	a	DET
cblr-3040	1582	30	licensed	licensed	ADJ
cblr-3040	1582	31	certified	certify	VERB
cblr-3040	1582	32	public	public	ADJ
cblr-3040	1582	33	accountant	accountant	NOUN
cblr-3040	1582	34	,	,	PUNCT
cblr-3040	1582	35	with	with	SCONJ
cblr-3040	1582	36	the	the	DET
cblr-3040	1582	37	additional	additional	ADJ
cblr-3040	1582	38	restriction	restriction	NOUN
cblr-3040	1582	39	that	that	SCONJ
cblr-3040	1582	40	the	the	DET
cblr-3040	1582	41	chairperson	chairperson	NOUN
cblr-3040	1582	42	may	may	AUX
cblr-3040	1582	43	not	not	PART
cblr-3040	1582	44	have	have	AUX
cblr-3040	1582	45	been	be	AUX
cblr-3040	1582	46	a	a	DET
cblr-3040	1582	47	practicing	practice	VERB
cblr-3040	1582	48	certified	certify	VERB
cblr-3040	1582	49	public	public	ADJ
cblr-3040	1582	50	accountant	accountant	NOUN
cblr-3040	1582	51	for	for	ADP
cblr-3040	1582	52	at	at	ADV
cblr-3040	1582	53	least	least	ADV
cblr-3040	1582	54	five	five	NUM
cblr-3040	1582	55	years	year	NOUN
cblr-3040	1582	56	prior	prior	ADV
cblr-3040	1582	57	to	to	ADP
cblr-3040	1582	58	appointment.3	appointment.3	PROPN
cblr-3040	1582	59	15	15	NUM
cblr-3040	1582	60	the	the	DET
cblr-3040	1582	61	board	board	NOUN
cblr-3040	1582	62	's	's	PART
cblr-3040	1582	63	key	key	ADJ
cblr-3040	1582	64	duties	duty	NOUN
cblr-3040	1582	65	,	,	PUNCT
cblr-3040	1582	66	as	as	SCONJ
cblr-3040	1582	67	summarized	summarize	VERB
cblr-3040	1582	68	in	in	ADP
cblr-3040	1582	69	section	section	NOUN
cblr-3040	1582	70	101(c	101(c	PROPN
cblr-3040	1582	71	)	)	PUNCT
cblr-3040	1582	72	of	of	ADP
cblr-3040	1582	73	the	the	DET
cblr-3040	1582	74	act	act	NOUN
cblr-3040	1582	75	are	be	AUX
cblr-3040	1582	76	:	:	PUNCT
cblr-3040	1582	77	perhaps	perhaps	ADV
cblr-3040	1582	78	most	most	ADV
cblr-3040	1582	79	importantly	importantly	ADV
cblr-3040	1582	80	,	,	PUNCT
cblr-3040	1582	81	to	to	PART
cblr-3040	1582	82	administer	administer	VERB
cblr-3040	1582	83	a	a	DET
cblr-3040	1582	84	system	system	NOUN
cblr-3040	1582	85	of	of	ADP
cblr-3040	1582	86	registration	registration	NOUN
cblr-3040	1582	87	by	by	ADP
cblr-3040	1582	88	inspection	inspection	NOUN
cblr-3040	1582	89	and	and	CCONJ
cblr-3040	1582	90	disciplining	disciplining	NOUN
cblr-3040	1582	91	of	of	ADP
cblr-3040	1582	92	public	public	ADJ
cblr-3040	1582	93	company	company	NOUN
cblr-3040	1582	94	auditing	auditing	NOUN
cblr-3040	1582	95	firms	firm	NOUN
cblr-3040	1582	96	310	310	NUM
cblr-3040	1582	97	i	i	NOUN
cblr-3040	1582	98	d.	d.	PROPN
cblr-3040	1582	99	§	§	PROPN
cblr-3040	1582	100	401(c)(2)(d	401(c)(2)(d	PROPN
cblr-3040	1582	101	)	)	PUNCT
cblr-3040	1582	102	,	,	PUNCT
cblr-3040	1582	103	(	(	PUNCT
cblr-3040	1582	104	e	e	NOUN
cblr-3040	1582	105	)	)	PUNCT
cblr-3040	1582	106	.	.	PUNCT
cblr-3040	1583	1	311	311	NUM
cblr-3040	1583	2	see	see	VERB
cblr-3040	1583	3	supra	supra	ADJ
cblr-3040	1583	4	text	text	NOUN
cblr-3040	1583	5	accompanying	accompanying	ADJ
cblr-3040	1583	6	notes	note	NOUN
cblr-3040	1583	7	99	99	NUM
cblr-3040	1583	8	-	-	SYM
cblr-3040	1583	9	109	109	NUM
cblr-3040	1583	10	.	.	PUNCT
cblr-3040	1584	1	312	312	NUM
cblr-3040	1584	2	see	see	VERB
cblr-3040	1584	3	supra	supra	ADJ
cblr-3040	1584	4	text	text	NOUN
cblr-3040	1584	5	accompanying	accompanying	ADJ
cblr-3040	1584	6	note	note	NOUN
cblr-3040	1584	7	275	275	NUM
cblr-3040	1584	8	.	.	NOUN
cblr-3040	1584	9	3	3	NUM
cblr-3040	1584	10	sarbanes	sarbanes	PROPN
cblr-3040	1584	11	-	-	PUNCT
cblr-3040	1584	12	oxley	oxley	ADJ
cblr-3040	1584	13	act	act	NOUN
cblr-3040	1584	14	of	of	ADP
cblr-3040	1584	15	2002	2002	NUM
cblr-3040	1584	16	,	,	PUNCT
cblr-3040	1584	17	pub	pub	NOUN
cblr-3040	1584	18	.	.	PUNCT
cblr-3040	1585	1	l.	l.	PROPN
cblr-3040	1585	2	no	no	INTJ
cblr-3040	1585	3	.	.	PUNCT
cblr-3040	1586	1	107	107	NUM
cblr-3040	1586	2	-	-	SYM
cblr-3040	1586	3	204	204	NUM
cblr-3040	1586	4	,	,	PUNCT
cblr-3040	1586	5	§	§	PROPN
cblr-3040	1586	6	101(a	101(a	PROPN
cblr-3040	1586	7	)	)	PUNCT
cblr-3040	1586	8	.	.	PUNCT
cblr-3040	1587	1	314	314	NUM
cblr-3040	1588	1	i	i	PRON
cblr-3040	1588	2	d.	d.	PROPN
cblr-3040	1588	3	88	88	NUM
cblr-3040	1588	4	101(a	101(a	NUM
cblr-3040	1588	5	)	)	PUNCT
cblr-3040	1588	6	,	,	PUNCT
cblr-3040	1588	7	109	109	NUM
cblr-3040	1588	8	.	.	X
cblr-3040	1588	9	315	315	NUM
cblr-3040	1589	1	i	i	PROPN
cblr-3040	1589	2	d.	d.	PROPN
cblr-3040	1589	3	§	§	PROPN
cblr-3040	1589	4	§	§	PROPN
cblr-3040	1589	5	101(e	101(e	PROPN
cblr-3040	1589	6	)	)	PUNCT
cblr-3040	1589	7	,	,	PUNCT
cblr-3040	1589	8	107	107	NUM
cblr-3040	1589	9	.	.	PUNCT
cblr-3040	1590	1	columbia	columbia	PROPN
cblr-3040	1590	2	business	business	PROPN
cblr-3040	1590	3	la	la	PROPN
cblr-3040	1590	4	w	w	PROPN
cblr-3040	1590	5	review	review	NOUN
cblr-3040	1590	6	[	[	X
cblr-3040	1590	7	vol	vol	NOUN
cblr-3040	1590	8	.	.	PUNCT
cblr-3040	1590	9	2003	2003	NUM
cblr-3040	1590	10	no	no	NOUN
cblr-3040	1590	11	.	.	PUNCT
cblr-3040	1591	1	1:35	1:35	NUM
cblr-3040	1591	2	]	]	PUNCT
cblr-3040	1591	3	stopping	stop	VERB
cblr-3040	1591	4	enron	enron	PROPN
cblr-3040	1591	5	end	end	NOUN
cblr-3040	1591	6	-	-	PUNCT
cblr-3040	1591	7	runs	run	NOUN
cblr-3040	1591	8	and	and	CCONJ
cblr-3040	1591	9	other	other	ADJ
cblr-3040	1591	10	trick	trick	NOUN
cblr-3040	1591	11	plays	play	VERB
cblr-3040	1591	12	161	161	NUM
cblr-3040	1591	13	and	and	CCONJ
cblr-3040	1591	14	enforcement	enforcement	NOUN
cblr-3040	1591	15	of	of	ADP
cblr-3040	1591	16	compliance	compliance	NOUN
cblr-3040	1591	17	by	by	ADP
cblr-3040	1591	18	such	such	ADJ
cblr-3040	1591	19	firms	firm	NOUN
cblr-3040	1591	20	with	with	ADP
cblr-3040	1591	21	securities	security	NOUN
cblr-3040	1591	22	laws	law	NOUN
cblr-3040	1591	23	,	,	PUNCT
cblr-3040	1591	24	professional	professional	ADJ
cblr-3040	1591	25	standards	standard	NOUN
cblr-3040	1591	26	and	and	CCONJ
cblr-3040	1591	27	rules	rule	NOUN
cblr-3040	1591	28	of	of	ADP
cblr-3040	1591	29	the	the	DET
cblr-3040	1591	30	new	new	ADJ
cblr-3040	1591	31	oversight	oversight	NOUN
cblr-3040	1591	32	board	board	NOUN
cblr-3040	1591	33	relating	relate	VERB
cblr-3040	1591	34	to	to	AUX
cblr-3040	1591	35	audit	audit	VERB
cblr-3040	1591	36	reports	report	NOUN
cblr-3040	1591	37	and	and	CCONJ
cblr-3040	1591	38	accountants	accountant	NOUN
cblr-3040	1591	39	'	'	PART
cblr-3040	1591	40	associated	associated	ADJ
cblr-3040	1591	41	obligations	obligation	NOUN
cblr-3040	1591	42	and	and	CCONJ
cblr-3040	1591	43	liabilities	liability	NOUN
cblr-3040	1591	44	;	;	PUNCT
cblr-3040	1591	45	316	316	NUM
cblr-3040	1591	46	to	to	PART
cblr-3040	1591	47	establish	establish	VERB
cblr-3040	1591	48	or	or	CCONJ
cblr-3040	1591	49	adopt	adopt	VERB
cblr-3040	1591	50	auditing	auditing	NOUN
cblr-3040	1591	51	,	,	PUNCT
cblr-3040	1591	52	quality	quality	NOUN
cblr-3040	1591	53	control	control	NOUN
cblr-3040	1591	54	,	,	PUNCT
cblr-3040	1591	55	independence	independence	NOUN
cblr-3040	1591	56	and	and	CCONJ
cblr-3040	1591	57	other	other	ADJ
cblr-3040	1591	58	standards	standard	NOUN
cblr-3040	1591	59	relating	relate	VERB
cblr-3040	1591	60	to	to	ADP
cblr-3040	1591	61	auditing;317	auditing;317	PROPN
cblr-3040	1591	62	and	and	CCONJ
cblr-3040	1591	63	to	to	PART
cblr-3040	1591	64	perform	perform	VERB
cblr-3040	1591	65	other	other	ADJ
cblr-3040	1591	66	functions	function	NOUN
cblr-3040	1591	67	the	the	DET
cblr-3040	1591	68	new	new	ADJ
cblr-3040	1591	69	oversight	oversight	NOUN
cblr-3040	1591	70	board	board	NOUN
cblr-3040	1591	71	or	or	CCONJ
cblr-3040	1591	72	the	the	DET
cblr-3040	1591	73	sec	sec	PROPN
cblr-3040	1591	74	determines	determine	VERB
cblr-3040	1591	75	necessary	necessary	ADJ
cblr-3040	1591	76	or	or	CCONJ
cblr-3040	1591	77	appropriate	appropriate	ADJ
cblr-3040	1591	78	"	"	PUNCT
cblr-3040	1591	79	to	to	PART
cblr-3040	1591	80	promote	promote	VERB
cblr-3040	1591	81	high	high	ADJ
cblr-3040	1591	82	professional	professional	ADJ
cblr-3040	1591	83	standards	standard	NOUN
cblr-3040	1591	84	among	among	ADP
cblr-3040	1591	85	,	,	PUNCT
cblr-3040	1591	86	and	and	CCONJ
cblr-3040	1591	87	improve	improve	VERB
cblr-3040	1591	88	the	the	DET
cblr-3040	1591	89	quality	quality	NOUN
cblr-3040	1591	90	of	of	ADP
cblr-3040	1591	91	audit	audit	NOUN
cblr-3040	1591	92	services	service	NOUN
cblr-3040	1591	93	.	.	PUNCT
cblr-3040	1592	1	"	"	PUNCT
cblr-3040	1593	1	31	31	NUM
cblr-3040	1593	2	the	the	DET
cblr-3040	1593	3	authority	authority	NOUN
cblr-3040	1593	4	of	of	ADP
cblr-3040	1593	5	the	the	DET
cblr-3040	1593	6	new	new	ADJ
cblr-3040	1593	7	oversight	oversight	NOUN
cblr-3040	1593	8	board	board	NOUN
cblr-3040	1593	9	is	be	AUX
cblr-3040	1593	10	sufficiently	sufficiently	ADV
cblr-3040	1593	11	broad	broad	ADJ
cblr-3040	1593	12	as	as	SCONJ
cblr-3040	1593	13	to	to	PART
cblr-3040	1593	14	allow	allow	VERB
cblr-3040	1593	15	it	it	PRON
cblr-3040	1593	16	to	to	PART
cblr-3040	1593	17	establish	establish	VERB
cblr-3040	1593	18	or	or	CCONJ
cblr-3040	1593	19	adopt	adopt	VERB
cblr-3040	1593	20	quality	quality	NOUN
cblr-3040	1593	21	control	control	NOUN
cblr-3040	1593	22	measures	measure	NOUN
cblr-3040	1593	23	for	for	ADP
cblr-3040	1593	24	public	public	ADJ
cblr-3040	1593	25	company	company	NOUN
cblr-3040	1593	26	auditing	auditing	NOUN
cblr-3040	1593	27	that	that	PRON
cblr-3040	1593	28	would	would	AUX
cblr-3040	1593	29	include	include	VERB
cblr-3040	1593	30	book	book	NOUN
cblr-3040	1593	31	-	-	PUNCT
cblr-3040	1593	32	tax	tax	NOUN
cblr-3040	1593	33	comparisons	comparison	NOUN
cblr-3040	1593	34	,	,	PUNCT
cblr-3040	1593	35	though	though	SCONJ
cblr-3040	1593	36	in	in	ADP
cblr-3040	1593	37	describing	describe	VERB
cblr-3040	1593	38	examples	example	NOUN
cblr-3040	1593	39	of	of	ADP
cblr-3040	1593	40	quality	quality	NOUN
cblr-3040	1593	41	control	control	NOUN
cblr-3040	1593	42	actions	action	NOUN
cblr-3040	1593	43	the	the	DET
cblr-3040	1593	44	act	act	NOUN
cblr-3040	1593	45	makes	make	VERB
cblr-3040	1593	46	no	no	DET
cblr-3040	1593	47	express	express	ADJ
cblr-3040	1593	48	reference	reference	NOUN
cblr-3040	1593	49	to	to	ADP
cblr-3040	1593	50	such	such	ADJ
cblr-3040	1593	51	comparisons.1	comparisons.1	PROPN
cblr-3040	1593	52	9	9	NUM
cblr-3040	1593	53	with	with	ADP
cblr-3040	1593	54	regard	regard	NOUN
cblr-3040	1593	55	to	to	ADP
cblr-3040	1593	56	the	the	DET
cblr-3040	1593	57	establishment	establishment	NOUN
cblr-3040	1593	58	of	of	ADP
cblr-3040	1593	59	the	the	DET
cblr-3040	1593	60	generally	generally	ADV
cblr-3040	1593	61	accepted	accept	VERB
cblr-3040	1593	62	accounting	accounting	NOUN
cblr-3040	1593	63	principles	principle	NOUN
cblr-3040	1593	64	themselves	themselves	PRON
cblr-3040	1593	65	,	,	PUNCT
cblr-3040	1593	66	section	section	NOUN
cblr-3040	1593	67	108	108	NUM
cblr-3040	1593	68	of	of	ADP
cblr-3040	1593	69	the	the	DET
cblr-3040	1593	70	sarbanes	sarbanes	PROPN
cblr-3040	1593	71	-	-	PUNCT
cblr-3040	1593	72	oxley	oxley	ADJ
cblr-3040	1593	73	act	act	NOUN
cblr-3040	1593	74	prescribes	prescribe	VERB
cblr-3040	1593	75	the	the	DET
cblr-3040	1593	76	authority	authority	NOUN
cblr-3040	1593	77	of	of	ADP
cblr-3040	1593	78	the	the	DET
cblr-3040	1593	79	sec	sec	PROPN
cblr-3040	1593	80	to	to	PART
cblr-3040	1593	81	defer	defer	VERB
cblr-3040	1593	82	to	to	ADP
cblr-3040	1593	83	a	a	DET
cblr-3040	1593	84	fasb	fasb	NOUN
cblr-3040	1593	85	-	-	PUNCT
cblr-3040	1593	86	like	like	ADJ
cblr-3040	1593	87	private	private	ADJ
cblr-3040	1593	88	organization	organization	NOUN
cblr-3040	1593	89	,	,	PUNCT
cblr-3040	1593	90	modifying	modify	VERB
cblr-3040	1593	91	existing	exist	VERB
cblr-3040	1593	92	law	law	NOUN
cblr-3040	1593	93	by	by	ADP
cblr-3040	1593	94	adding	add	VERB
cblr-3040	1593	95	an	an	DET
cblr-3040	1593	96	express	express	ADJ
cblr-3040	1593	97	provision	provision	NOUN
cblr-3040	1593	98	on	on	ADP
cblr-3040	1593	99	"	"	PUNCT
cblr-3040	1593	100	recognition	recognition	NOUN
cblr-3040	1593	101	of	of	ADP
cblr-3040	1593	102	accounting	accounting	NOUN
cblr-3040	1593	103	standards.32	standards.32	PROPN
cblr-3040	1593	104	°	°	NOUN
cblr-3040	1593	105	responding	respond	VERB
cblr-3040	1593	106	to	to	ADP
cblr-3040	1593	107	criticisms	criticism	NOUN
cblr-3040	1593	108	of	of	ADP
cblr-3040	1593	109	the	the	DET
cblr-3040	1593	110	fasb	fasb	NOUN
cblr-3040	1593	111	,	,	PUNCT
cblr-3040	1593	112	the	the	DET
cblr-3040	1593	113	new	new	ADJ
cblr-3040	1593	114	provisions	provision	NOUN
cblr-3040	1593	115	include	include	VERB
cblr-3040	1593	116	a	a	DET
cblr-3040	1593	117	requirement	requirement	NOUN
cblr-3040	1593	118	that	that	SCONJ
cblr-3040	1593	119	the	the	DET
cblr-3040	1593	120	standard	standard	ADJ
cblr-3040	1593	121	setting	set	VERB
cblr-3040	1593	122	body	body	NOUN
cblr-3040	1593	123	"	"	PUNCT
cblr-3040	1593	124	has	have	AUX
cblr-3040	1593	125	adopted	adopt	VERB
cblr-3040	1593	126	procedures	procedure	NOUN
cblr-3040	1593	127	to	to	PART
cblr-3040	1593	128	ensure	ensure	VERB
cblr-3040	1593	129	prompt	prompt	ADJ
cblr-3040	1593	130	consideration	consideration	NOUN
cblr-3040	1593	131	,	,	PUNCT
cblr-3040	1593	132	by	by	ADP
cblr-3040	1593	133	majority	majority	NOUN
cblr-3040	1593	134	vote	vote	NOUN
cblr-3040	1593	135	of	of	ADP
cblr-3040	1593	136	its	its	PRON
cblr-3040	1593	137	members	member	NOUN
cblr-3040	1593	138	,	,	PUNCT
cblr-3040	1593	139	of	of	ADP
cblr-3040	1593	140	changes	change	NOUN
cblr-3040	1593	141	to	to	ADP
cblr-3040	1593	142	accounting	accounting	NOUN
cblr-3040	1593	143	principles	principle	NOUN
cblr-3040	1593	144	necessary	necessary	ADJ
cblr-3040	1593	145	to	to	PART
cblr-3040	1593	146	reflect	reflect	VERB
cblr-3040	1593	147	emerging	emerge	VERB
cblr-3040	1593	148	accounting	accounting	NOUN
cblr-3040	1593	149	issues	issue	NOUN
cblr-3040	1593	150	and	and	CCONJ
cblr-3040	1593	151	changing	change	VERB
cblr-3040	1593	152	business	business	NOUN
cblr-3040	1593	153	practices	practice	NOUN
cblr-3040	1593	154	.	.	PUNCT
cblr-3040	1594	1	"	"	PUNCT
cblr-3040	1594	2	321	321	NUM
cblr-3040	1594	3	the	the	DET
cblr-3040	1594	4	new	new	ADJ
cblr-3040	1594	5	law	law	NOUN
cblr-3040	1594	6	also	also	ADV
cblr-3040	1594	7	creates	create	VERB
cblr-3040	1594	8	an	an	DET
cblr-3040	1594	9	improved	improved	ADJ
cblr-3040	1594	10	funding	funding	NOUN
cblr-3040	1594	11	mechanism	mechanism	NOUN
cblr-3040	1594	12	for	for	ADP
cblr-3040	1594	13	the	the	DET
cblr-3040	1594	14	standards	standard	NOUN
cblr-3040	1594	15	-	-	PUNCT
cblr-3040	1594	16	setting	set	VERB
cblr-3040	1594	17	body	body	NOUN
cblr-3040	1594	18	(	(	PUNCT
cblr-3040	1594	19	presumed	presume	VERB
cblr-3040	1594	20	to	to	PART
cblr-3040	1594	21	be	be	AUX
cblr-3040	1594	22	the	the	DET
cblr-3040	1594	23	fasb).3	fasb).3	PROPN
cblr-3040	1594	24	2	2	NUM
cblr-3040	1594	25	in	in	ADP
cblr-3040	1594	26	addition	addition	NOUN
cblr-3040	1594	27	,	,	PUNCT
cblr-3040	1594	28	congress	congress	PROPN
cblr-3040	1594	29	has	have	AUX
cblr-3040	1594	30	directed	direct	VERB
cblr-3040	1594	31	the	the	DET
cblr-3040	1594	32	sec	sec	PROPN
cblr-3040	1594	33	to	to	ADP
cblr-3040	1594	34	316	316	NUM
cblr-3040	1594	35	see	see	VERB
cblr-3040	1594	36	i	i	PROPN
cblr-3040	1594	37	d.	d.	PROPN
cblr-3040	1594	38	§	§	PROPN
cblr-3040	1594	39	§	§	PROPN
cblr-3040	1594	40	101(c)(6	101(c)(6	NUM
cblr-3040	1594	41	)	)	PUNCT
cblr-3040	1594	42	,	,	PUNCT
cblr-3040	1594	43	102	102	NUM
cblr-3040	1594	44	,	,	PUNCT
cblr-3040	1594	45	104	104	NUM
cblr-3040	1594	46	,	,	PUNCT
cblr-3040	1594	47	and	and	CCONJ
cblr-3040	1595	1	105	105	NUM
cblr-3040	1595	2	.	.	NOUN
cblr-3040	1595	3	317	317	NUM
cblr-3040	1595	4	see	see	VERB
cblr-3040	1595	5	i	i	PROPN
cblr-3040	1595	6	d.	d.	PROPN
cblr-3040	1595	7	§	§	PROPN
cblr-3040	1595	8	103	103	NUM
cblr-3040	1595	9	.	.	X
cblr-3040	1596	1	318	318	NUM
cblr-3040	1597	1	i	i	PROPN
cblr-3040	1597	2	d.	d.	PROPN
cblr-3040	1597	3	§	§	PROPN
cblr-3040	1597	4	101(c)(5	101(c)(5	PROPN
cblr-3040	1597	5	)	)	PUNCT
cblr-3040	1597	6	.	.	PUNCT
cblr-3040	1598	1	9	9	NUM
cblr-3040	1598	2	see	see	VERB
cblr-3040	1598	3	i	i	PROPN
cblr-3040	1598	4	d.	d.	PROPN
cblr-3040	1598	5	§	§	PROPN
cblr-3040	1598	6	103	103	NUM
cblr-3040	1598	7	.	.	NOUN
cblr-3040	1598	8	320	320	NUM
cblr-3040	1599	1	i	i	PROPN
cblr-3040	1599	2	d.	d.	PROPN
cblr-3040	1599	3	§	§	PROPN
cblr-3040	1599	4	108	108	NUM
cblr-3040	1599	5	,	,	PUNCT
cblr-3040	1599	6	adding	add	VERB
cblr-3040	1599	7	a	a	DET
cblr-3040	1599	8	new	new	ADJ
cblr-3040	1599	9	section	section	NOUN
cblr-3040	1599	10	to	to	ADP
cblr-3040	1599	11	the	the	DET
cblr-3040	1599	12	securities	security	NOUN
cblr-3040	1599	13	act	act	NOUN
cblr-3040	1599	14	of	of	ADP
cblr-3040	1599	15	1933	1933	NUM
cblr-3040	1599	16	,	,	PUNCT
cblr-3040	1599	17	§	§	PROPN
cblr-3040	1599	18	19(b	19(b	NUM
cblr-3040	1599	19	)	)	PUNCT
cblr-3040	1599	20	codified	codify	VERB
cblr-3040	1599	21	as	as	SCONJ
cblr-3040	1599	22	amended	amend	VERB
cblr-3040	1599	23	at	at	ADP
cblr-3040	1599	24	15	15	NUM
cblr-3040	1599	25	u.s.c	u.s.c	NOUN
cblr-3040	1599	26	.	.	PUNCT
cblr-3040	1599	27	77s	77s	NUM
cblr-3040	1599	28	(	(	PUNCT
cblr-3040	1599	29	2002	2002	NUM
cblr-3040	1599	30	)	)	PUNCT
cblr-3040	1599	31	.	.	PUNCT
cblr-3040	1600	1	321	321	NUM
cblr-3040	1600	2	see	see	VERB
cblr-3040	1600	3	§	§	PROPN
cblr-3040	1600	4	19(b)(1)(a)(iv	19(b)(1)(a)(iv	NUM
cblr-3040	1600	5	)	)	PUNCT
cblr-3040	1600	6	of	of	ADP
cblr-3040	1600	7	the	the	DET
cblr-3040	1600	8	securities	security	NOUN
cblr-3040	1600	9	act	act	NOUN
cblr-3040	1600	10	of	of	ADP
cblr-3040	1600	11	1933	1933	NUM
cblr-3040	1600	12	,	,	PUNCT
cblr-3040	1600	13	as	as	SCONJ
cblr-3040	1600	14	amended	amend	VERB
cblr-3040	1600	15	by	by	ADP
cblr-3040	1600	16	the	the	DET
cblr-3040	1600	17	sarbanes	sarbanes	PROPN
cblr-3040	1600	18	-	-	PUNCT
cblr-3040	1600	19	oxley	oxley	PROPN
cblr-3040	1600	20	act	act	PROPN
cblr-3040	1600	21	.	.	PUNCT
cblr-3040	1601	1	see	see	VERB
cblr-3040	1601	2	also	also	ADV
cblr-3040	1601	3	thylin	thylin	NOUN
cblr-3040	1601	4	,	,	PUNCT
cblr-3040	1601	5	supra	supra	PROPN
cblr-3040	1601	6	note	note	NOUN
cblr-3040	1601	7	13	13	NUM
cblr-3040	1601	8	,	,	PUNCT
cblr-3040	1601	9	at	at	ADP
cblr-3040	1601	10	267	267	NUM
cblr-3040	1601	11	(	(	PUNCT
cblr-3040	1601	12	discussing	discuss	VERB
cblr-3040	1601	13	a	a	DET
cblr-3040	1601	14	similar	similar	ADJ
cblr-3040	1601	15	proposal	proposal	NOUN
cblr-3040	1601	16	which	which	PRON
cblr-3040	1601	17	was	be	AUX
cblr-3040	1601	18	made	make	VERB
cblr-3040	1601	19	in	in	ADP
cblr-3040	1601	20	1977	1977	NUM
cblr-3040	1601	21	-	-	SYM
cblr-3040	1601	22	1978	1978	NUM
cblr-3040	1601	23	)	)	PUNCT
cblr-3040	1601	24	.	.	PUNCT
cblr-3040	1602	1	322	322	NUM
cblr-3040	1602	2	see	see	VERB
cblr-3040	1602	3	sarbanes	sarbanes	PROPN
cblr-3040	1602	4	-	-	PUNCT
cblr-3040	1602	5	oxley	oxley	ADJ
cblr-3040	1602	6	act	act	NOUN
cblr-3040	1602	7	§	§	PROPN
cblr-3040	1602	8	109	109	NUM
cblr-3040	1602	9	.	.	PUNCT
cblr-3040	1603	1	see	see	VERB
cblr-3040	1603	2	also	also	ADV
cblr-3040	1603	3	s.	s.	PROPN
cblr-3040	1603	4	rep	rep	PROPN
cblr-3040	1603	5	.	.	PROPN
cblr-3040	1603	6	no	no	INTJ
cblr-3040	1603	7	.	.	PUNCT
cblr-3040	1604	1	107	107	NUM
cblr-3040	1604	2	-	-	SYM
cblr-3040	1604	3	205	205	NUM
cblr-3040	1604	4	,	,	PUNCT
cblr-3040	1604	5	at	at	ADP
cblr-3040	1604	6	12columbia	12columbia	PROPN
cblr-3040	1604	7	business	business	NOUN
cblr-3040	1604	8	law	law	NOUN
cblr-3040	1604	9	review	review	NOUN
cblr-3040	1604	10	conduct	conduct	NOUN
cblr-3040	1604	11	(	(	PUNCT
cblr-3040	1604	12	and	and	CCONJ
cblr-3040	1604	13	within	within	ADP
cblr-3040	1604	14	a	a	DET
cblr-3040	1604	15	year	year	NOUN
cblr-3040	1604	16	submit	submit	NOUN
cblr-3040	1604	17	a	a	DET
cblr-3040	1604	18	report	report	NOUN
cblr-3040	1604	19	on	on	ADP
cblr-3040	1604	20	)	)	PUNCT
cblr-3040	1604	21	a	a	DET
cblr-3040	1604	22	study	study	NOUN
cblr-3040	1604	23	on	on	ADP
cblr-3040	1604	24	the	the	DET
cblr-3040	1604	25	possible	possible	ADJ
cblr-3040	1604	26	adoption	adoption	NOUN
cblr-3040	1604	27	of	of	ADP
cblr-3040	1604	28	a	a	DET
cblr-3040	1604	29	"	"	PUNCT
cblr-3040	1604	30	principles	principle	NOUN
cblr-3040	1604	31	-	-	PUNCT
cblr-3040	1604	32	based	base	VERB
cblr-3040	1604	33	accounting	accounting	NOUN
cblr-3040	1604	34	system	system	NOUN
cblr-3040	1604	35	.	.	PUNCT
cblr-3040	1604	36	"	"	PUNCT
cblr-3040	1605	1	the	the	DET
cblr-3040	1605	2	study	study	NOUN
cblr-3040	1605	3	is	be	AUX
cblr-3040	1605	4	to	to	PART
cblr-3040	1605	5	include	include	VERB
cblr-3040	1605	6	an	an	DET
cblr-3040	1605	7	examination	examination	NOUN
cblr-3040	1605	8	of	of	ADP
cblr-3040	1605	9	"	"	PUNCT
cblr-3040	1605	10	the	the	DET
cblr-3040	1605	11	extent	extent	NOUN
cblr-3040	1605	12	to	to	PART
cblr-3040	1605	13	which	which	PRON
cblr-3040	1605	14	principles	principle	NOUN
cblr-3040	1605	15	-	-	PUNCT
cblr-3040	1605	16	based	base	VERB
cblr-3040	1605	17	accounting	accounting	NOUN
cblr-3040	1605	18	and	and	CCONJ
cblr-3040	1605	19	financial	financial	ADJ
cblr-3040	1605	20	reporting	reporting	NOUN
cblr-3040	1605	21	exists	exist	VERB
cblr-3040	1605	22	in	in	ADP
cblr-3040	1605	23	the	the	DET
cblr-3040	1605	24	united	united	PROPN
cblr-3040	1605	25	states	states	PROPN
cblr-3040	1605	26	...	...	PUNCT
cblr-3040	1606	1	the	the	DET
cblr-3040	1606	2	length	length	NOUN
cblr-3040	1606	3	of	of	ADP
cblr-3040	1606	4	time	time	NOUN
cblr-3040	1606	5	required	require	VERB
cblr-3040	1606	6	for	for	ADP
cblr-3040	1606	7	changes	change	NOUN
cblr-3040	1606	8	from	from	ADP
cblr-3040	1606	9	a	a	DET
cblr-3040	1606	10	rules	rule	NOUN
cblr-3040	1606	11	-	-	PUNCT
cblr-3040	1606	12	based	base	VERB
cblr-3040	1606	13	to	to	ADP
cblr-3040	1606	14	a	a	DET
cblr-3040	1606	15	principles	principle	NOUN
cblr-3040	1606	16	-	-	PUNCT
cblr-3040	1606	17	based	base	VERB
cblr-3040	1606	18	system	system	NOUN
cblr-3040	1606	19	...	...	PUNCT
cblr-3040	1606	20	the	the	DET
cblr-3040	1606	21	feasibility	feasibility	NOUN
cblr-3040	1606	22	of	of	ADP
cblr-3040	1606	23	and	and	CCONJ
cblr-3040	1606	24	proposed	propose	VERB
cblr-3040	1606	25	methods	method	NOUN
cblr-3040	1606	26	by	by	ADP
cblr-3040	1606	27	which	which	PRON
cblr-3040	1606	28	a	a	DET
cblr-3040	1606	29	principles	principle	NOUN
cblr-3040	1606	30	-	-	PUNCT
cblr-3040	1606	31	based	base	VERB
cblr-3040	1606	32	system	system	NOUN
cblr-3040	1606	33	may	may	AUX
cblr-3040	1606	34	be	be	AUX
cblr-3040	1606	35	implemented	implement	VERB
cblr-3040	1606	36	[	[	X
cblr-3040	1606	37	and	and	CCONJ
cblr-3040	1606	38	]	]	PUNCT
cblr-3040	1606	39	...	...	PUNCT
cblr-3040	1606	40	a	a	DET
cblr-3040	1606	41	thorough	thorough	ADJ
cblr-3040	1606	42	economic	economic	ADJ
cblr-3040	1606	43	analysis	analysis	NOUN
cblr-3040	1606	44	of	of	ADP
cblr-3040	1606	45	the	the	DET
cblr-3040	1606	46	implementation	implementation	NOUN
cblr-3040	1606	47	of	of	ADP
cblr-3040	1606	48	a	a	DET
cblr-3040	1606	49	principles	principle	NOUN
cblr-3040	1606	50	-	-	PUNCT
cblr-3040	1606	51	based	base	VERB
cblr-3040	1606	52	system	system	NOUN
cblr-3040	1606	53	.	.	PUNCT
cblr-3040	1607	1	""3	""3	ADJ
cblr-3040	1607	2	3	3	NUM
cblr-3040	1607	3	legislative	legislative	ADJ
cblr-3040	1607	4	history	history	NOUN
cblr-3040	1607	5	indicates	indicate	VERB
cblr-3040	1607	6	that	that	SCONJ
cblr-3040	1607	7	the	the	DET
cblr-3040	1607	8	background	background	NOUN
cblr-3040	1607	9	for	for	ADP
cblr-3040	1607	10	this	this	DET
cblr-3040	1607	11	study	study	NOUN
cblr-3040	1607	12	is	be	AUX
cblr-3040	1607	13	a	a	DET
cblr-3040	1607	14	desire	desire	NOUN
cblr-3040	1607	15	to	to	PART
cblr-3040	1607	16	compare	compare	VERB
cblr-3040	1607	17	"	"	PUNCT
cblr-3040	1607	18	an	an	DET
cblr-3040	1607	19	accounting	accounting	NOUN
cblr-3040	1607	20	regime	regime	NOUN
cblr-3040	1607	21	that	that	PRON
cblr-3040	1607	22	contains	contain	VERB
cblr-3040	1607	23	detailed	detailed	ADJ
cblr-3040	1607	24	rules	rule	NOUN
cblr-3040	1607	25	for	for	ADP
cblr-3040	1607	26	the	the	DET
cblr-3040	1607	27	treatment	treatment	NOUN
cblr-3040	1607	28	of	of	ADP
cblr-3040	1607	29	particular	particular	ADJ
cblr-3040	1607	30	items	item	NOUN
cblr-3040	1607	31	,	,	PUNCT
cblr-3040	1607	32	and	and	CCONJ
cblr-3040	1607	33	a	a	DET
cblr-3040	1607	34	regime	regime	NOUN
cblr-3040	1607	35	that	that	PRON
cblr-3040	1607	36	simply	simply	ADV
cblr-3040	1607	37	outlines	outline	VERB
cblr-3040	1607	38	general	general	ADJ
cblr-3040	1607	39	concepts	concept	NOUN
cblr-3040	1607	40	(	(	PUNCT
cblr-3040	1607	41	or	or	CCONJ
cblr-3040	1607	42	'	'	PUNCT
cblr-3040	1607	43	principles	principle	NOUN
cblr-3040	1607	44	'	'	PUNCT
cblr-3040	1607	45	)	)	PUNCT
cblr-3040	1607	46	"	"	PUNCT
cblr-3040	1607	47	in	in	ADP
cblr-3040	1607	48	response	response	NOUN
cblr-3040	1607	49	to	to	ADP
cblr-3040	1607	50	testimony	testimony	NOUN
cblr-3040	1607	51	noting	note	VERB
cblr-3040	1607	52	"	"	PUNCT
cblr-3040	1607	53	the	the	DET
cblr-3040	1607	54	possibility	possibility	NOUN
cblr-3040	1607	55	that	that	SCONJ
cblr-3040	1607	56	the	the	DET
cblr-3040	1607	57	overly	overly	ADV
cblr-3040	1607	58	-	-	PUNCT
cblr-3040	1607	59	detailed	detailed	ADJ
cblr-3040	1607	60	approach	approach	NOUN
cblr-3040	1607	61	of	of	ADP
cblr-3040	1607	62	u.s	u.s	PROPN
cblr-3040	1607	63	.	.	PROPN
cblr-3040	1607	64	standard	standard	ADJ
cblr-3040	1607	65	setters	setter	NOUN
cblr-3040	1607	66	may	may	AUX
cblr-3040	1607	67	have	have	AUX
cblr-3040	1607	68	delayed	delay	VERB
cblr-3040	1607	69	updating	updating	NOUN
cblr-3040	1607	70	of	of	ADP
cblr-3040	1607	71	necessary	necessary	ADJ
cblr-3040	1607	72	guidance	guidance	NOUN
cblr-3040	1607	73	and	and	CCONJ
cblr-3040	1607	74	at	at	ADP
cblr-3040	1607	75	the	the	DET
cblr-3040	1607	76	same	same	ADJ
cblr-3040	1607	77	time	time	NOUN
cblr-3040	1607	78	drawn	draw	VERB
cblr-3040	1607	79	the	the	DET
cblr-3040	1607	80	focus	focus	NOUN
cblr-3040	1607	81	of	of	ADP
cblr-3040	1607	82	auditors	auditor	NOUN
cblr-3040	1607	83	away	away	ADV
cblr-3040	1607	84	from	from	ADP
cblr-3040	1607	85	the	the	DET
cblr-3040	1607	86	overriding	overriding	ADJ
cblr-3040	1607	87	principle	principle	NOUN
cblr-3040	1607	88	that	that	SCONJ
cblr-3040	1607	89	a	a	DET
cblr-3040	1607	90	set	set	NOUN
cblr-3040	1607	91	of	of	ADP
cblr-3040	1607	92	financial	financial	ADJ
cblr-3040	1607	93	statements	statement	NOUN
cblr-3040	1607	94	,	,	PUNCT
cblr-3040	1607	95	taken	take	VERB
cblr-3040	1607	96	as	as	ADP
cblr-3040	1607	97	a	a	DET
cblr-3040	1607	98	whole	whole	NOUN
cblr-3040	1607	99	,	,	PUNCT
cblr-3040	1607	100	must	must	AUX
cblr-3040	1607	101	fairly	fairly	ADV
cblr-3040	1607	102	and	and	CCONJ
cblr-3040	1607	103	completely	completely	ADV
cblr-3040	1607	104	reflect	reflect	VERB
cblr-3040	1607	105	the	the	DET
cblr-3040	1607	106	economic	economic	ADJ
cblr-3040	1607	107	results	result	NOUN
cblr-3040	1607	108	and	and	CCONJ
cblr-3040	1607	109	operations	operation	NOUN
cblr-3040	1607	110	of	of	ADP
cblr-3040	1607	111	the	the	DET
cblr-3040	1607	112	company	company	NOUN
cblr-3040	1607	113	being	be	AUX
cblr-3040	1607	114	audited	audit	VERB
cblr-3040	1607	115	.	.	PUNCT
cblr-3040	1607	116	"	"	PUNCT
cblr-3040	1608	1	'	'	PUNCT
cblr-3040	1608	2	324	324	NUM
cblr-3040	1608	3	significantly	significantly	ADV
cblr-3040	1608	4	,	,	PUNCT
cblr-3040	1608	5	section	section	NOUN
cblr-3040	1608	6	108	108	NUM
cblr-3040	1608	7	of	of	ADP
cblr-3040	1608	8	the	the	DET
cblr-3040	1608	9	act	act	NOUN
cblr-3040	1608	10	contains	contain	VERB
cblr-3040	1608	11	the	the	DET
cblr-3040	1608	12	express	express	ADJ
cblr-3040	1608	13	statement	statement	NOUN
cblr-3040	1608	14	that	that	SCONJ
cblr-3040	1608	15	"	"	PUNCT
cblr-3040	1608	16	[	[	X
cblr-3040	1608	17	n]othing	n]othe	VERB
cblr-3040	1608	18	in	in	ADP
cblr-3040	1608	19	this	this	DET
cblr-3040	1608	20	act	act	NOUN
cblr-3040	1608	21	,	,	PUNCT
cblr-3040	1608	22	including	include	VERB
cblr-3040	1608	23	this	this	DET
cblr-3040	1608	24	section	section	NOUN
cblr-3040	1608	25	and	and	CCONJ
cblr-3040	1608	26	the	the	DET
cblr-3040	1608	27	amendment	amendment	NOUN
cblr-3040	1608	28	made	make	VERB
cblr-3040	1608	29	by	by	ADP
cblr-3040	1608	30	this	this	DET
cblr-3040	1608	31	section	section	NOUN
cblr-3040	1608	32	,	,	PUNCT
cblr-3040	1608	33	shall	shall	AUX
cblr-3040	1608	34	be	be	AUX
cblr-3040	1608	35	construed	construe	VERB
cblr-3040	1608	36	to	to	PART
cblr-3040	1608	37	impair	impair	VERB
cblr-3040	1608	38	or	or	CCONJ
cblr-3040	1608	39	limit	limit	VERB
cblr-3040	1608	40	the	the	DET
cblr-3040	1608	41	authority	authority	NOUN
cblr-3040	1608	42	of	of	ADP
cblr-3040	1608	43	the	the	DET
cblr-3040	1608	44	[	[	X
cblr-3040	1608	45	sec	sec	PROPN
cblr-3040	1608	46	]	]	X
cblr-3040	1608	47	to	to	PART
cblr-3040	1608	48	establish	establish	VERB
cblr-3040	1608	49	accounting	accounting	NOUN
cblr-3040	1608	50	principles	principle	NOUN
cblr-3040	1608	51	or	or	CCONJ
cblr-3040	1608	52	standards	standard	NOUN
cblr-3040	1608	53	for	for	ADP
cblr-3040	1608	54	purposes	purpose	NOUN
cblr-3040	1608	55	of	of	ADP
cblr-3040	1608	56	enforcement	enforcement	NOUN
cblr-3040	1608	57	of	of	ADP
cblr-3040	1608	58	the	the	DET
cblr-3040	1608	59	securities	security	NOUN
cblr-3040	1608	60	laws	law	NOUN
cblr-3040	1608	61	.	.	PUNCT
cblr-3040	1608	62	"	"	PUNCT
cblr-3040	1609	1	'	'	PUNCT
cblr-3040	1609	2	325	325	NUM
cblr-3040	1609	3	as	as	ADP
cblr-3040	1609	4	with	with	ADP
cblr-3040	1609	5	the	the	DET
cblr-3040	1609	6	other	other	ADJ
cblr-3040	1609	7	provisions	provision	NOUN
cblr-3040	1609	8	of	of	ADP
cblr-3040	1609	9	the	the	DET
cblr-3040	1609	10	sarbanes	sarbanes	PROPN
cblr-3040	1609	11	-	-	PUNCT
cblr-3040	1609	12	oxley	oxley	ADJ
cblr-3040	1609	13	act	act	NOUN
cblr-3040	1609	14	summarized	summarize	VERB
cblr-3040	1609	15	supra	supra	NOUN
cblr-3040	1609	16	,	,	PUNCT
cblr-3040	1609	17	there	there	PRON
cblr-3040	1609	18	is	be	VERB
cblr-3040	1609	19	no	no	DET
cblr-3040	1609	20	reference	reference	NOUN
cblr-3040	1609	21	in	in	ADP
cblr-3040	1609	22	the	the	DET
cblr-3040	1609	23	section	section	NOUN
cblr-3040	1609	24	on	on	ADP
cblr-3040	1609	25	"	"	PUNCT
cblr-3040	1609	26	accounting	accounting	NOUN
cblr-3040	1609	27	standards	standard	NOUN
cblr-3040	1609	28	"	"	PUNCT
cblr-3040	1609	29	to	to	ADP
cblr-3040	1609	30	book	book	NOUN
cblr-3040	1609	31	-	-	PUNCT
cblr-3040	1609	32	tax	tax	NOUN
cblr-3040	1609	33	comparisons	comparison	NOUN
cblr-3040	1609	34	as	as	ADP
cblr-3040	1609	35	a	a	DET
cblr-3040	1609	36	relevant	relevant	ADJ
cblr-3040	1609	37	factor	factor	NOUN
cblr-3040	1609	38	.	.	PUNCT
cblr-3040	1610	1	indeed	indeed	ADV
cblr-3040	1610	2	,	,	PUNCT
cblr-3040	1610	3	for	for	ADP
cblr-3040	1610	4	the	the	DET
cblr-3040	1610	5	most	most	ADJ
cblr-3040	1610	6	part	part	NOUN
cblr-3040	1610	7	,	,	PUNCT
cblr-3040	1610	8	neither	neither	CCONJ
cblr-3040	1610	9	sarbanes	sarbane	NOUN
cblr-3040	1610	10	-	-	PUNCT
cblr-3040	1610	11	oxley	oxley	ADJ
cblr-3040	1610	12	nor	nor	CCONJ
cblr-3040	1610	13	most	most	ADJ
cblr-3040	1610	14	other	other	ADJ
cblr-3040	1610	15	highly	highly	ADV
cblr-3040	1610	16	publicized	publicize	VERB
cblr-3040	1610	17	post	post	ADJ
cblr-3040	1610	18	-	-	ADJ
cblr-3040	1610	19	enron	enron	ADJ
cblr-3040	1610	20	accounting	accounting	NOUN
cblr-3040	1610	21	reform	reform	NOUN
cblr-3040	1610	22	323	323	NUM
cblr-3040	1610	23	sarbanes	sarbane	NOUN
cblr-3040	1610	24	-	-	PUNCT
cblr-3040	1610	25	oxley	oxley	ADJ
cblr-3040	1610	26	act	act	NOUN
cblr-3040	1610	27	§	§	PROPN
cblr-3040	1610	28	108(d	108(d	PROPN
cblr-3040	1610	29	)	)	PUNCT
cblr-3040	1610	30	.	.	PUNCT
cblr-3040	1611	1	324	324	NUM
cblr-3040	1611	2	see	see	VERB
cblr-3040	1611	3	s.	s.	PROPN
cblr-3040	1611	4	rep	rep	PROPN
cblr-3040	1611	5	.	.	PROPN
cblr-3040	1611	6	no	no	INTJ
cblr-3040	1611	7	.	.	PUNCT
cblr-3040	1612	1	107	107	NUM
cblr-3040	1612	2	-	-	SYM
cblr-3040	1612	3	205	205	NUM
cblr-3040	1612	4	,	,	PUNCT
cblr-3040	1612	5	at	at	ADP
cblr-3040	1612	6	13	13	NUM
cblr-3040	1612	7	(	(	PUNCT
cblr-3040	1612	8	2002	2002	NUM
cblr-3040	1612	9	)	)	PUNCT
cblr-3040	1612	10	,	,	PUNCT
cblr-3040	1612	11	available	available	ADJ
cblr-3040	1612	12	at	at	ADP
cblr-3040	1612	13	http://www.senate.gov/-banking/docs/reports/reports.htm	http://www.senate.gov/-banking/docs/reports/reports.htm	PROPN
cblr-3040	1612	14	(	(	PUNCT
cblr-3040	1612	15	last	last	ADJ
cblr-3040	1612	16	visited	visit	VERB
cblr-3040	1612	17	dec	dec	PROPN
cblr-3040	1612	18	.	.	PROPN
cblr-3040	1612	19	15	15	NUM
cblr-3040	1612	20	,	,	PUNCT
cblr-3040	1612	21	2002	2002	NUM
cblr-3040	1612	22	)	)	PUNCT
cblr-3040	1612	23	.	.	PUNCT
cblr-3040	1613	1	32	32	NUM
cblr-3040	1613	2	sarbanes	sarbanes	PROPN
cblr-3040	1613	3	-	-	PUNCT
cblr-3040	1613	4	oxley	oxley	ADJ
cblr-3040	1613	5	act	act	NOUN
cblr-3040	1613	6	§	§	PROPN
cblr-3040	1613	7	108(c	108(c	PROPN
cblr-3040	1613	8	)	)	PUNCT
cblr-3040	1613	9	.	.	PUNCT
cblr-3040	1614	1	see	see	VERB
cblr-3040	1614	2	also	also	ADV
cblr-3040	1614	3	i	i	PROPN
cblr-3040	1614	4	d.	d.	PROPN
cblr-3040	1614	5	§	§	PROPN
cblr-3040	1614	6	3(c	3(c	NUM
cblr-3040	1614	7	)	)	PUNCT
cblr-3040	1614	8	(	(	PUNCT
cblr-3040	1614	9	broadly	broadly	ADV
cblr-3040	1614	10	indicating	indicate	VERB
cblr-3040	1614	11	that	that	SCONJ
cblr-3040	1614	12	nothing	nothing	PRON
cblr-3040	1614	13	in	in	ADP
cblr-3040	1614	14	the	the	DET
cblr-3040	1614	15	act	act	NOUN
cblr-3040	1614	16	or	or	CCONJ
cblr-3040	1614	17	the	the	DET
cblr-3040	1614	18	rules	rule	NOUN
cblr-3040	1614	19	of	of	ADP
cblr-3040	1614	20	the	the	DET
cblr-3040	1614	21	new	new	ADJ
cblr-3040	1614	22	oversight	oversight	NOUN
cblr-3040	1614	23	board	board	NOUN
cblr-3040	1614	24	shall	shall	AUX
cblr-3040	1614	25	be	be	AUX
cblr-3040	1614	26	construed	construe	VERB
cblr-3040	1614	27	to	to	PART
cblr-3040	1614	28	impair	impair	VERB
cblr-3040	1614	29	or	or	CCONJ
cblr-3040	1614	30	limit	limit	VERB
cblr-3040	1614	31	the	the	DET
cblr-3040	1614	32	sec	sec	PROPN
cblr-3040	1614	33	's	's	PART
cblr-3040	1614	34	authority	authority	NOUN
cblr-3040	1614	35	on	on	ADP
cblr-3040	1614	36	accounting	accounting	NOUN
cblr-3040	1614	37	matters	matter	NOUN
cblr-3040	1614	38	)	)	PUNCT
cblr-3040	1614	39	.	.	PUNCT
cblr-3040	1615	1	[	[	X
cblr-3040	1615	2	vol	vol	NOUN
cblr-3040	1615	3	.	.	PUNCT
cblr-3040	1615	4	2003	2003	NUM
cblr-3040	1615	5	no	no	NOUN
cblr-3040	1615	6	.	.	PUNCT
cblr-3040	1616	1	1:35	1:35	NUM
cblr-3040	1616	2	]	]	PUNCT
cblr-3040	1616	3	stopping	stop	VERB
cblr-3040	1616	4	enron	enron	PROPN
cblr-3040	1616	5	end	end	NOUN
cblr-3040	1616	6	-	-	PUNCT
cblr-3040	1616	7	runs	run	NOUN
cblr-3040	1616	8	and	and	CCONJ
cblr-3040	1616	9	other	other	ADJ
cblr-3040	1616	10	trick	trick	NOUN
cblr-3040	1616	11	plays	play	VERB
cblr-3040	1616	12	163	163	NUM
cblr-3040	1616	13	proposals	proposal	NOUN
cblr-3040	1616	14	have	have	AUX
cblr-3040	1616	15	featured	feature	VERB
cblr-3040	1616	16	enhanced	enhanced	ADJ
cblr-3040	1616	17	use	use	NOUN
cblr-3040	1616	18	of	of	ADP
cblr-3040	1616	19	book	book	NOUN
cblr-3040	1616	20	-	-	PUNCT
cblr-3040	1616	21	tax	tax	NOUN
cblr-3040	1616	22	accounting	accounting	NOUN
cblr-3040	1616	23	conformity	conformity	NOUN
cblr-3040	1616	24	requirements	requirement	NOUN
cblr-3040	1616	25	to	to	PART
cblr-3040	1616	26	improve	improve	VERB
cblr-3040	1616	27	the	the	DET
cblr-3040	1616	28	financial	financial	ADJ
cblr-3040	1616	29	reporting	reporting	NOUN
cblr-3040	1616	30	of	of	ADP
cblr-3040	1616	31	transactions	transaction	NOUN
cblr-3040	1616	32	.	.	PUNCT
cblr-3040	1617	1	this	this	DET
cblr-3040	1617	2	omission	omission	NOUN
cblr-3040	1617	3	is	be	AUX
cblr-3040	1617	4	consistent	consistent	ADJ
cblr-3040	1617	5	with	with	ADP
cblr-3040	1617	6	the	the	DET
cblr-3040	1617	7	traditional	traditional	ADJ
cblr-3040	1617	8	practice	practice	NOUN
cblr-3040	1617	9	exhibited	exhibit	VERB
cblr-3040	1617	10	by	by	ADP
cblr-3040	1617	11	all	all	DET
cblr-3040	1617	12	three	three	NUM
cblr-3040	1617	13	branches	branch	NOUN
cblr-3040	1617	14	of	of	ADP
cblr-3040	1617	15	the	the	DET
cblr-3040	1617	16	federal	federal	ADJ
cblr-3040	1617	17	government	government	NOUN
cblr-3040	1617	18	to	to	PART
cblr-3040	1617	19	avoid	avoid	VERB
cblr-3040	1617	20	prescribing	prescribe	VERB
cblr-3040	1617	21	financial	financial	ADJ
cblr-3040	1617	22	accounting	accounting	NOUN
cblr-3040	1617	23	rules	rule	NOUN
cblr-3040	1617	24	.	.	PUNCT
cblr-3040	1618	1	the	the	DET
cblr-3040	1618	2	general	general	ADJ
cblr-3040	1618	3	lack	lack	NOUN
cblr-3040	1618	4	of	of	ADP
cblr-3040	1618	5	sufficient	sufficient	ADJ
cblr-3040	1618	6	focus	focus	NOUN
cblr-3040	1618	7	on	on	ADP
cblr-3040	1618	8	the	the	DET
cblr-3040	1618	9	value	value	NOUN
cblr-3040	1618	10	of	of	ADP
cblr-3040	1618	11	book	book	NOUN
cblr-3040	1618	12	-	-	PUNCT
cblr-3040	1618	13	tax	tax	NOUN
cblr-3040	1618	14	comparisons	comparison	NOUN
cblr-3040	1618	15	is	be	AUX
cblr-3040	1618	16	not	not	PART
cblr-3040	1618	17	unprecedented	unprecedented	ADJ
cblr-3040	1618	18	.	.	PUNCT
cblr-3040	1619	1	for	for	ADP
cblr-3040	1619	2	example	example	NOUN
cblr-3040	1619	3	,	,	PUNCT
cblr-3040	1619	4	in	in	ADP
cblr-3040	1619	5	its	its	PRON
cblr-3040	1619	6	landmark	landmark	NOUN
cblr-3040	1619	7	report	report	NOUN
cblr-3040	1619	8	in	in	ADP
cblr-3040	1619	9	1996	1996	NUM
cblr-3040	1619	10	on	on	ADP
cblr-3040	1619	11	"	"	PUNCT
cblr-3040	1619	12	the	the	DET
cblr-3040	1619	13	accounting	accounting	NOUN
cblr-3040	1619	14	profession	profession	NOUN
cblr-3040	1619	15	major	major	ADJ
cblr-3040	1619	16	issues	issue	NOUN
cblr-3040	1619	17	:	:	PUNCT
cblr-3040	1619	18	progress	progress	NOUN
cblr-3040	1619	19	and	and	CCONJ
cblr-3040	1619	20	concerns	concern	NOUN
cblr-3040	1619	21	,	,	PUNCT
cblr-3040	1619	22	'	'	PUNCT
cblr-3040	1619	23	326	326	NUM
cblr-3040	1619	24	the	the	DET
cblr-3040	1619	25	gao	gao	NOUN
cblr-3040	1619	26	,	,	PUNCT
cblr-3040	1619	27	while	while	SCONJ
cblr-3040	1619	28	endeavoring	endeavor	VERB
cblr-3040	1619	29	to	to	PART
cblr-3040	1619	30	put	put	VERB
cblr-3040	1619	31	forth	forth	ADP
cblr-3040	1619	32	a	a	DET
cblr-3040	1619	33	comprehensive	comprehensive	ADJ
cblr-3040	1619	34	set	set	NOUN
cblr-3040	1619	35	of	of	ADP
cblr-3040	1619	36	recommendations	recommendation	NOUN
cblr-3040	1619	37	to	to	PART
cblr-3040	1619	38	address	address	VERB
cblr-3040	1619	39	a	a	DET
cblr-3040	1619	40	perceived	perceive	VERB
cblr-3040	1619	41	crisis	crisis	NOUN
cblr-3040	1619	42	in	in	ADP
cblr-3040	1619	43	the	the	DET
cblr-3040	1619	44	public	public	NOUN
cblr-3040	1619	45	's	's	PART
cblr-3040	1619	46	confidence	confidence	NOUN
cblr-3040	1619	47	in	in	ADP
cblr-3040	1619	48	financial	financial	ADJ
cblr-3040	1619	49	statements	statement	NOUN
cblr-3040	1619	50	,	,	PUNCT
cblr-3040	1619	51	did	do	AUX
cblr-3040	1619	52	not	not	PART
cblr-3040	1619	53	target	target	VERB
cblr-3040	1619	54	divergent	divergent	ADJ
cblr-3040	1619	55	financial	financial	ADJ
cblr-3040	1619	56	statement	statement	NOUN
cblr-3040	1619	57	and	and	CCONJ
cblr-3040	1619	58	tax	tax	NOUN
cblr-3040	1619	59	accounting	accounting	NOUN
cblr-3040	1619	60	as	as	ADP
cblr-3040	1619	61	an	an	DET
cblr-3040	1619	62	area	area	NOUN
cblr-3040	1619	63	to	to	PART
cblr-3040	1619	64	be	be	AUX
cblr-3040	1619	65	studied	study	VERB
cblr-3040	1619	66	.	.	PUNCT
cblr-3040	1620	1	similarly	similarly	ADV
cblr-3040	1620	2	,	,	PUNCT
cblr-3040	1620	3	in	in	ADP
cblr-3040	1620	4	a	a	DET
cblr-3040	1620	5	january	january	PROPN
cblr-3040	1620	6	2002	2002	NUM
cblr-3040	1620	7	report	report	NOUN
cblr-3040	1620	8	for	for	ADP
cblr-3040	1620	9	congress	congress	PROPN
cblr-3040	1620	10	on	on	ADP
cblr-3040	1620	11	"	"	PUNCT
cblr-3040	1620	12	enron	enron	PROPN
cblr-3040	1620	13	:	:	PUNCT
cblr-3040	1620	14	selected	select	VERB
cblr-3040	1620	15	securities	security	NOUN
cblr-3040	1620	16	,	,	PUNCT
cblr-3040	1620	17	accounting	accounting	NOUN
cblr-3040	1620	18	,	,	PUNCT
cblr-3040	1620	19	and	and	CCONJ
cblr-3040	1620	20	pension	pension	NOUN
cblr-3040	1620	21	laws	law	NOUN
cblr-3040	1620	22	possibly	possibly	ADV
cblr-3040	1620	23	implicated	implicate	VERB
cblr-3040	1620	24	in	in	ADP
cblr-3040	1620	25	its	its	PRON
cblr-3040	1620	26	collapse	collapse	NOUN
cblr-3040	1620	27	,	,	PUNCT
cblr-3040	1620	28	"	"	PUNCT
cblr-3040	1620	29	the	the	DET
cblr-3040	1620	30	congressional	congressional	ADJ
cblr-3040	1620	31	research	research	NOUN
cblr-3040	1620	32	service	service	NOUN
cblr-3040	1620	33	did	do	AUX
cblr-3040	1620	34	not	not	PART
cblr-3040	1620	35	highlight	highlight	VERB
cblr-3040	1620	36	exploitation	exploitation	NOUN
cblr-3040	1620	37	of	of	ADP
cblr-3040	1620	38	book	book	NOUN
cblr-3040	1620	39	-	-	PUNCT
cblr-3040	1620	40	tax	tax	NOUN
cblr-3040	1620	41	differences	difference	NOUN
cblr-3040	1620	42	as	as	ADP
cblr-3040	1620	43	an	an	DET
cblr-3040	1620	44	accounting	accounting	NOUN
cblr-3040	1620	45	problem	problem	NOUN
cblr-3040	1620	46	area.3	area.3	PROPN
cblr-3040	1620	47	1	1	NUM
cblr-3040	1620	48	7	7	NUM
cblr-3040	1620	49	at	at	ADP
cblr-3040	1620	50	the	the	DET
cblr-3040	1620	51	same	same	ADJ
cblr-3040	1620	52	time	time	NOUN
cblr-3040	1620	53	,	,	PUNCT
cblr-3040	1620	54	the	the	DET
cblr-3040	1620	55	types	type	NOUN
cblr-3040	1620	56	of	of	ADP
cblr-3040	1620	57	transactions	transaction	NOUN
cblr-3040	1620	58	with	with	ADP
cblr-3040	1620	59	dramatic	dramatic	ADJ
cblr-3040	1620	60	book	book	NOUN
cblr-3040	1620	61	-	-	PUNCT
cblr-3040	1620	62	tax	tax	NOUN
cblr-3040	1620	63	accounting	accounting	NOUN
cblr-3040	1620	64	divergence	divergence	NOUN
cblr-3040	1620	65	explored	explore	VERB
cblr-3040	1620	66	in	in	ADP
cblr-3040	1620	67	part	part	PROPN
cblr-3040	1620	68	ii	ii	PROPN
cblr-3040	1620	69	supra	supra	PROPN
cblr-3040	1620	70	-synthetic	-synthetic	PROPN
cblr-3040	1620	71	leases	lease	NOUN
cblr-3040	1620	72	,	,	PUNCT
cblr-3040	1620	73	off	off	ADP
cblr-3040	1620	74	-	-	PUNCT
cblr-3040	1620	75	balance	balance	NOUN
cblr-3040	1620	76	sheet	sheet	NOUN
cblr-3040	1620	77	partnerships	partnership	NOUN
cblr-3040	1620	78	and	and	CCONJ
cblr-3040	1620	79	employee	employee	NOUN
cblr-3040	1620	80	stock	stock	NOUN
cblr-3040	1620	81	options	option	NOUN
cblr-3040	1620	82	-have	-have	NOUN
cblr-3040	1620	83	been	be	VERB
cblr-3040	1620	84	the	the	DET
cblr-3040	1620	85	subject	subject	NOUN
cblr-3040	1620	86	of	of	ADP
cblr-3040	1620	87	a	a	DET
cblr-3040	1620	88	tremendous	tremendous	ADJ
cblr-3040	1620	89	amount	amount	NOUN
cblr-3040	1620	90	of	of	ADP
cblr-3040	1620	91	"	"	PUNCT
cblr-3040	1620	92	how	how	SCONJ
cblr-3040	1620	93	can	can	AUX
cblr-3040	1620	94	this	this	PRON
cblr-3040	1620	95	be	be	AUX
cblr-3040	1620	96	?	?	PUNCT
cblr-3040	1620	97	"	"	PUNCT
cblr-3040	1620	98	attention	attention	NOUN
cblr-3040	1620	99	.	.	PUNCT
cblr-3040	1621	1	the	the	DET
cblr-3040	1621	2	sarbanes	sarbanes	PROPN
cblr-3040	1621	3	-	-	PUNCT
cblr-3040	1621	4	oxley	oxley	ADJ
cblr-3040	1621	5	act	act	NOUN
cblr-3040	1621	6	,	,	PUNCT
cblr-3040	1621	7	despite	despite	SCONJ
cblr-3040	1621	8	its	its	PRON
cblr-3040	1621	9	reaffirmation	reaffirmation	NOUN
cblr-3040	1621	10	of	of	ADP
cblr-3040	1621	11	the	the	DET
cblr-3040	1621	12	role	role	NOUN
cblr-3040	1621	13	of	of	ADP
cblr-3040	1621	14	the	the	DET
cblr-3040	1621	15	fasb	fasb	NOUN
cblr-3040	1621	16	,	,	PUNCT
cblr-3040	1621	17	leaves	leave	VERB
cblr-3040	1621	18	room	room	NOUN
cblr-3040	1621	19	for	for	ADP
cblr-3040	1621	20	the	the	DET
cblr-3040	1621	21	sec	sec	PROPN
cblr-3040	1621	22	to	to	PART
cblr-3040	1621	23	take	take	VERB
cblr-3040	1621	24	a	a	DET
cblr-3040	1621	25	more	more	ADV
cblr-3040	1621	26	proactive	proactive	ADJ
cblr-3040	1621	27	role	role	NOUN
cblr-3040	1621	28	in	in	ADP
cblr-3040	1621	29	shaping	shape	VERB
cblr-3040	1621	30	accounting	accounting	NOUN
cblr-3040	1621	31	standards	standard	NOUN
cblr-3040	1621	32	and	and	CCONJ
cblr-3040	1621	33	principles	principle	NOUN
cblr-3040	1621	34	.	.	PUNCT
cblr-3040	1622	1	the	the	DET
cblr-3040	1622	2	magnitude	magnitude	NOUN
cblr-3040	1622	3	of	of	ADP
cblr-3040	1622	4	the	the	DET
cblr-3040	1622	5	dollars	dollar	NOUN
cblr-3040	1622	6	involved	involve	VERB
cblr-3040	1622	7	in	in	ADP
cblr-3040	1622	8	the	the	DET
cblr-3040	1622	9	types	type	NOUN
cblr-3040	1622	10	of	of	ADP
cblr-3040	1622	11	book	book	NOUN
cblr-3040	1622	12	-	-	PUNCT
cblr-3040	1622	13	tax	tax	NOUN
cblr-3040	1622	14	divergent	divergent	ADJ
cblr-3040	1622	15	transactions	transaction	NOUN
cblr-3040	1622	16	studied	study	VERB
cblr-3040	1622	17	herein	herein	NOUN
cblr-3040	1622	18	suggests	suggest	VERB
cblr-3040	1622	19	that	that	SCONJ
cblr-3040	1622	20	the	the	DET
cblr-3040	1622	21	sec	sec	PROPN
cblr-3040	1622	22	,	,	PUNCT
cblr-3040	1622	23	along	along	ADP
cblr-3040	1622	24	with	with	ADP
cblr-3040	1622	25	the	the	DET
cblr-3040	1622	26	treasury	treasury	PROPN
cblr-3040	1622	27	department	department	NOUN
cblr-3040	1622	28	,	,	PUNCT
cblr-3040	1622	29	should	should	AUX
cblr-3040	1622	30	revisit	revisit	VERB
cblr-3040	1622	31	the	the	DET
cblr-3040	1622	32	potential	potential	ADJ
cblr-3040	1622	33	value	value	NOUN
cblr-3040	1622	34	of	of	ADP
cblr-3040	1622	35	book	book	NOUN
cblr-3040	1622	36	-	-	PUNCT
cblr-3040	1622	37	tax	tax	NOUN
cblr-3040	1622	38	comparisons	comparison	NOUN
cblr-3040	1622	39	and	and	CCONJ
cblr-3040	1622	40	conformity	conformity	NOUN
cblr-3040	1622	41	in	in	ADP
cblr-3040	1622	42	exercising	exercise	VERB
cblr-3040	1622	43	that	that	DET
cblr-3040	1622	44	authority	authority	NOUN
cblr-3040	1622	45	.	.	PUNCT
cblr-3040	1623	1	perhaps	perhaps	ADV
cblr-3040	1623	2	legislative	legislative	ADJ
cblr-3040	1623	3	and	and	CCONJ
cblr-3040	1623	4	regulatory	regulatory	ADJ
cblr-3040	1623	5	reform	reform	NOUN
cblr-3040	1623	6	proposals	proposal	NOUN
cblr-3040	1623	7	under	under	ADP
cblr-3040	1623	8	consideration	consideration	NOUN
cblr-3040	1623	9	would	would	AUX
cblr-3040	1623	10	be	be	AUX
cblr-3040	1623	11	modified	modify	VERB
cblr-3040	1623	12	to	to	PART
cblr-3040	1623	13	expressly	expressly	ADV
cblr-3040	1623	14	add	add	VERB
cblr-3040	1623	15	more	more	ADJ
cblr-3040	1623	16	book	book	NOUN
cblr-3040	1623	17	-	-	PUNCT
cblr-3040	1623	18	tax	tax	NOUN
cblr-3040	1623	19	conformity	conformity	NOUN
cblr-3040	1623	20	tests	test	NOUN
cblr-3040	1623	21	and	and	CCONJ
cblr-3040	1623	22	conformity	conformity	NOUN
cblr-3040	1623	23	326	326	NUM
cblr-3040	1623	24	see	see	VERB
cblr-3040	1623	25	gao	gao	PROPN
cblr-3040	1623	26	1996	1996	NUM
cblr-3040	1623	27	acct	acct	NOUN
cblr-3040	1623	28	.	.	PUNCT
cblr-3040	1624	1	prof	prof	PROPN
cblr-3040	1624	2	.	.	PUNCT
cblr-3040	1625	1	report	report	PROPN
cblr-3040	1626	1	,	,	PUNCT
cblr-3040	1626	2	supra	supra	PROPN
cblr-3040	1626	3	note	note	PROPN
cblr-3040	1626	4	45	45	NUM
cblr-3040	1626	5	,	,	PUNCT
cblr-3040	1626	6	at	at	ADP
cblr-3040	1626	7	3	3	NUM
cblr-3040	1626	8	.	.	NOUN
cblr-3040	1626	9	311	311	NUM
cblr-3040	1626	10	see	see	VERB
cblr-3040	1626	11	michael	michael	PROPN
cblr-3040	1626	12	v.	v.	PROPN
cblr-3040	1626	13	seitzinger	seitzinger	PROPN
cblr-3040	1626	14	et	et	PROPN
cblr-3040	1626	15	al	al	PROPN
cblr-3040	1626	16	.	.	PROPN
cblr-3040	1626	17	,	,	PUNCT
cblr-3040	1626	18	enron	enron	PROPN
cblr-3040	1626	19	:	:	PUNCT
cblr-3040	1626	20	selected	select	VERB
cblr-3040	1626	21	securities	security	NOUN
cblr-3040	1626	22	,	,	PUNCT
cblr-3040	1626	23	accounting	accounting	NOUN
cblr-3040	1626	24	,	,	PUNCT
cblr-3040	1626	25	and	and	CCONJ
cblr-3040	1626	26	pension	pension	NOUN
cblr-3040	1626	27	laws	law	NOUN
cblr-3040	1626	28	possibly	possibly	ADV
cblr-3040	1626	29	implicated	implicate	VERB
cblr-3040	1626	30	in	in	ADP
cblr-3040	1626	31	its	its	PRON
cblr-3040	1626	32	collapse	collapse	NOUN
cblr-3040	1626	33	(	(	PUNCT
cblr-3040	1626	34	congressional	congressional	ADJ
cblr-3040	1626	35	research	research	NOUN
cblr-3040	1626	36	service	service	NOUN
cblr-3040	1626	37	,	,	PUNCT
cblr-3040	1626	38	jan	jan	PROPN
cblr-3040	1626	39	.	.	PROPN
cblr-3040	1626	40	16	16	NUM
cblr-3040	1626	41	,	,	PUNCT
cblr-3040	1626	42	2002	2002	NUM
cblr-3040	1626	43	)	)	PUNCT
cblr-3040	1626	44	,	,	PUNCT
cblr-3040	1626	45	available	available	ADJ
cblr-3040	1626	46	through	through	ADP
cblr-3040	1626	47	the	the	DET
cblr-3040	1626	48	library	library	NOUN
cblr-3040	1626	49	of	of	ADP
cblr-3040	1626	50	congress	congress	PROPN
cblr-3040	1626	51	,	,	PUNCT
cblr-3040	1626	52	at	at	ADP
cblr-3040	1626	53	http://www.lcweb.loc.gov	http://www.lcweb.loc.gov	NOUN
cblr-3040	1626	54	.	.	PUNCT
cblr-3040	1627	1	columbia	columbia	PROPN
cblr-3040	1627	2	business	business	PROPN
cblr-3040	1627	3	law	law	PROPN
cblr-3040	1627	4	review	review	NOUN
cblr-3040	1627	5	requirements	requirement	NOUN
cblr-3040	1627	6	to	to	ADP
cblr-3040	1627	7	the	the	DET
cblr-3040	1627	8	arsenal	arsenal	NOUN
cblr-3040	1627	9	of	of	ADP
cblr-3040	1627	10	anti	anti	ADJ
cblr-3040	1627	11	-	-	ADJ
cblr-3040	1627	12	abuse	abuse	ADJ
cblr-3040	1627	13	weapons	weapon	NOUN
cblr-3040	1627	14	,	,	PUNCT
cblr-3040	1627	15	used	use	VERB
cblr-3040	1627	16	from	from	ADP
cblr-3040	1627	17	both	both	CCONJ
cblr-3040	1627	18	a	a	DET
cblr-3040	1627	19	securities	security	NOUN
cblr-3040	1627	20	regulation	regulation	NOUN
cblr-3040	1627	21	and	and	CCONJ
cblr-3040	1627	22	tax	tax	NOUN
cblr-3040	1627	23	perspective	perspective	NOUN
cblr-3040	1627	24	,	,	PUNCT
cblr-3040	1627	25	if	if	SCONJ
cblr-3040	1627	26	there	there	PRON
cblr-3040	1627	27	were	be	VERB
cblr-3040	1627	28	more	more	ADV
cblr-3040	1627	29	widespread	widespread	ADJ
cblr-3040	1627	30	acknowledgment	acknowledgment	NOUN
cblr-3040	1627	31	that	that	SCONJ
cblr-3040	1627	32	,	,	PUNCT
cblr-3040	1627	33	had	have	AUX
cblr-3040	1627	34	such	such	ADJ
cblr-3040	1627	35	measures	measure	NOUN
cblr-3040	1627	36	been	be	AUX
cblr-3040	1627	37	in	in	ADP
cblr-3040	1627	38	place	place	NOUN
cblr-3040	1627	39	in	in	ADP
cblr-3040	1627	40	the	the	DET
cblr-3040	1627	41	past	past	NOUN
cblr-3040	1627	42	,	,	PUNCT
cblr-3040	1627	43	they	they	PRON
cblr-3040	1627	44	might	might	AUX
cblr-3040	1627	45	have	have	AUX
cblr-3040	1627	46	highlighted	highlight	VERB
cblr-3040	1627	47	the	the	DET
cblr-3040	1627	48	true	true	ADJ
cblr-3040	1627	49	nature	nature	NOUN
cblr-3040	1627	50	of	of	ADP
cblr-3040	1627	51	these	these	PRON
cblr-3040	1627	52	and	and	CCONJ
cblr-3040	1627	53	other	other	ADJ
cblr-3040	1627	54	"	"	PUNCT
cblr-3040	1627	55	take	take	VERB
cblr-3040	1627	56	both	both	DET
cblr-3040	1627	57	roads	road	NOUN
cblr-3040	1627	58	"	"	PUNCT
cblr-3040	1627	59	transactions	transaction	NOUN
cblr-3040	1627	60	and	and	CCONJ
cblr-3040	1627	61	perhaps	perhaps	ADV
cblr-3040	1627	62	helped	help	VERB
cblr-3040	1627	63	in	in	ADP
cblr-3040	1627	64	reducing	reduce	VERB
cblr-3040	1627	65	the	the	DET
cblr-3040	1627	66	number	number	NOUN
cblr-3040	1627	67	of	of	ADP
cblr-3040	1627	68	major	major	ADJ
cblr-3040	1627	69	audit	audit	NOUN
cblr-3040	1627	70	failures	failure	NOUN
cblr-3040	1627	71	.	.	PUNCT
cblr-3040	1628	1	c.	c.	PROPN
cblr-3040	1628	2	revisiting	revisit	VERB
cblr-3040	1628	3	the	the	DET
cblr-3040	1628	4	sample	sample	NOUN
cblr-3040	1628	5	transactions	transaction	NOUN
cblr-3040	1628	6	each	each	PRON
cblr-3040	1628	7	of	of	ADP
cblr-3040	1628	8	the	the	DET
cblr-3040	1628	9	three	three	NUM
cblr-3040	1628	10	examples	example	NOUN
cblr-3040	1628	11	of	of	ADP
cblr-3040	1628	12	divergent	divergent	ADJ
cblr-3040	1628	13	book	book	NOUN
cblr-3040	1628	14	-	-	PUNCT
cblr-3040	1628	15	tax	tax	NOUN
cblr-3040	1628	16	accounting	accounting	NOUN
cblr-3040	1628	17	transactions	transaction	NOUN
cblr-3040	1628	18	described	describe	VERB
cblr-3040	1628	19	in	in	ADP
cblr-3040	1628	20	part	part	PROPN
cblr-3040	1628	21	ii	ii	PROPN
cblr-3040	1628	22	supra	supra	PROPN
cblr-3040	1628	23	involves	involve	VERB
cblr-3040	1628	24	complex	complex	ADJ
cblr-3040	1628	25	legal	legal	ADJ
cblr-3040	1628	26	,	,	PUNCT
cblr-3040	1628	27	accounting	accounting	NOUN
cblr-3040	1628	28	and	and	CCONJ
cblr-3040	1628	29	policy	policy	NOUN
cblr-3040	1628	30	issues	issue	NOUN
cblr-3040	1628	31	,	,	PUNCT
cblr-3040	1628	32	on	on	ADP
cblr-3040	1628	33	which	which	PRON
cblr-3040	1628	34	there	there	PRON
cblr-3040	1628	35	are	be	VERB
cblr-3040	1628	36	large	large	ADJ
cblr-3040	1628	37	and	and	CCONJ
cblr-3040	1628	38	expanding	expand	VERB
cblr-3040	1628	39	bodies	body	NOUN
cblr-3040	1628	40	of	of	ADP
cblr-3040	1628	41	literature	literature	NOUN
cblr-3040	1628	42	,	,	PUNCT
cblr-3040	1628	43	as	as	ADV
cblr-3040	1628	44	well	well	ADV
cblr-3040	1628	45	as	as	ADP
cblr-3040	1628	46	debates	debate	NOUN
cblr-3040	1628	47	as	as	ADP
cblr-3040	1628	48	to	to	ADP
cblr-3040	1628	49	precisely	precisely	ADV
cblr-3040	1628	50	how	how	SCONJ
cblr-3040	1628	51	each	each	PRON
cblr-3040	1628	52	should	should	AUX
cblr-3040	1628	53	be	be	AUX
cblr-3040	1628	54	dealt	deal	VERB
cblr-3040	1628	55	with	with	ADP
cblr-3040	1628	56	as	as	ADP
cblr-3040	1628	57	a	a	DET
cblr-3040	1628	58	matter	matter	NOUN
cblr-3040	1628	59	of	of	ADP
cblr-3040	1628	60	tax	tax	NOUN
cblr-3040	1628	61	or	or	CCONJ
cblr-3040	1628	62	securities	security	NOUN
cblr-3040	1628	63	regulation	regulation	NOUN
cblr-3040	1628	64	or	or	CCONJ
cblr-3040	1628	65	accounting	accounting	NOUN
cblr-3040	1628	66	practice	practice	NOUN
cblr-3040	1628	67	.	.	PUNCT
cblr-3040	1629	1	the	the	DET
cblr-3040	1629	2	following	follow	VERB
cblr-3040	1629	3	discussion	discussion	NOUN
cblr-3040	1629	4	will	will	AUX
cblr-3040	1629	5	suggest	suggest	VERB
cblr-3040	1629	6	ways	way	NOUN
cblr-3040	1629	7	that	that	SCONJ
cblr-3040	1629	8	book	book	NOUN
cblr-3040	1629	9	-	-	PUNCT
cblr-3040	1629	10	tax	tax	NOUN
cblr-3040	1629	11	comparisons	comparison	NOUN
cblr-3040	1629	12	,	,	PUNCT
cblr-3040	1629	13	and	and	CCONJ
cblr-3040	1629	14	perhaps	perhaps	ADV
cblr-3040	1629	15	consistency	consistency	NOUN
cblr-3040	1629	16	requirements	requirement	NOUN
cblr-3040	1629	17	,	,	PUNCT
cblr-3040	1629	18	could	could	AUX
cblr-3040	1629	19	be	be	AUX
cblr-3040	1629	20	utilized	utilize	VERB
cblr-3040	1629	21	to	to	PART
cblr-3040	1629	22	identify	identify	VERB
cblr-3040	1629	23	and	and	CCONJ
cblr-3040	1629	24	prevent	prevent	VERB
cblr-3040	1629	25	abuses	abuse	NOUN
cblr-3040	1629	26	through	through	ADP
cblr-3040	1629	27	the	the	DET
cblr-3040	1629	28	use	use	NOUN
cblr-3040	1629	29	of	of	ADP
cblr-3040	1629	30	these	these	DET
cblr-3040	1629	31	and	and	CCONJ
cblr-3040	1629	32	similar	similar	ADJ
cblr-3040	1629	33	transactions	transaction	NOUN
cblr-3040	1629	34	.	.	PUNCT
cblr-3040	1630	1	1	1	X
cblr-3040	1630	2	.	.	X
cblr-3040	1630	3	synthetic	synthetic	ADJ
cblr-3040	1630	4	leases	lease	NOUN
cblr-3040	1630	5	many	many	ADJ
cblr-3040	1630	6	of	of	ADP
cblr-3040	1630	7	the	the	DET
cblr-3040	1630	8	book	book	NOUN
cblr-3040	1630	9	-	-	PUNCT
cblr-3040	1630	10	tax	tax	NOUN
cblr-3040	1630	11	differences	difference	NOUN
cblr-3040	1630	12	that	that	PRON
cblr-3040	1630	13	have	have	AUX
cblr-3040	1630	14	caused	cause	VERB
cblr-3040	1630	15	the	the	DET
cblr-3040	1630	16	conformity	conformity	NOUN
cblr-3040	1630	17	debate	debate	NOUN
cblr-3040	1630	18	have	have	AUX
cblr-3040	1630	19	been	be	AUX
cblr-3040	1630	20	issues	issue	NOUN
cblr-3040	1630	21	of	of	ADP
cblr-3040	1630	22	timing	timing	NOUN
cblr-3040	1630	23	,	,	PUNCT
cblr-3040	1630	24	such	such	ADJ
cblr-3040	1630	25	as	as	ADP
cblr-3040	1630	26	in	in	ADP
cblr-3040	1630	27	accounting	accounting	NOUN
cblr-3040	1630	28	for	for	ADP
cblr-3040	1630	29	prepaid	prepaid	ADJ
cblr-3040	1630	30	income	income	NOUN
cblr-3040	1630	31	or	or	CCONJ
cblr-3040	1630	32	deductions	deduction	NOUN
cblr-3040	1630	33	for	for	ADP
cblr-3040	1630	34	future	future	ADJ
cblr-3040	1630	35	expenses	expense	NOUN
cblr-3040	1630	36	.	.	PUNCT
cblr-3040	1631	1	accordingly	accordingly	ADV
cblr-3040	1631	2	,	,	PUNCT
cblr-3040	1631	3	they	they	PRON
cblr-3040	1631	4	often	often	ADV
cblr-3040	1631	5	implicate	implicate	VERB
cblr-3040	1631	6	tax	tax	NOUN
cblr-3040	1631	7	policy	policy	NOUN
cblr-3040	1631	8	goals	goal	NOUN
cblr-3040	1631	9	such	such	ADJ
cblr-3040	1631	10	as	as	ADP
cblr-3040	1631	11	the	the	DET
cblr-3040	1631	12	perceived	perceive	VERB
cblr-3040	1631	13	benefits	benefit	NOUN
cblr-3040	1631	14	of	of	ADP
cblr-3040	1631	15	taxing	tax	VERB
cblr-3040	1631	16	prepaid	prepaid	ADJ
cblr-3040	1631	17	income	income	NOUN
cblr-3040	1631	18	upon	upon	SCONJ
cblr-3040	1631	19	receipt	receipt	NOUN
cblr-3040	1631	20	because	because	SCONJ
cblr-3040	1631	21	of	of	ADP
cblr-3040	1631	22	the	the	DET
cblr-3040	1631	23	taxpayer	taxpayer	NOUN
cblr-3040	1631	24	's	's	PART
cblr-3040	1631	25	ability	ability	NOUN
cblr-3040	1631	26	to	to	PART
cblr-3040	1631	27	pay	pay	VERB
cblr-3040	1631	28	the	the	DET
cblr-3040	1631	29	tax	tax	NOUN
cblr-3040	1631	30	at	at	ADP
cblr-3040	1631	31	that	that	DET
cblr-3040	1631	32	time	time	NOUN
cblr-3040	1631	33	-that	-that	PROPN
cblr-3040	1631	34	are	be	AUX
cblr-3040	1631	35	conceptually	conceptually	ADV
cblr-3040	1631	36	quite	quite	ADV
cblr-3040	1631	37	different	different	ADJ
cblr-3040	1631	38	from	from	ADP
cblr-3040	1631	39	gaap	gaap	PROPN
cblr-3040	1631	40	's	's	PART
cblr-3040	1631	41	notions	notion	NOUN
cblr-3040	1631	42	of	of	ADP
cblr-3040	1631	43	the	the	DET
cblr-3040	1631	44	proper	proper	ADJ
cblr-3040	1631	45	measurement	measurement	NOUN
cblr-3040	1631	46	of	of	ADP
cblr-3040	1631	47	the	the	DET
cblr-3040	1631	48	timing	timing	NOUN
cblr-3040	1631	49	of	of	ADP
cblr-3040	1631	50	income	income	NOUN
cblr-3040	1631	51	recognition	recognition	NOUN
cblr-3040	1631	52	.	.	PUNCT
cblr-3040	1632	1	similarly	similarly	ADV
cblr-3040	1632	2	,	,	PUNCT
cblr-3040	1632	3	the	the	DET
cblr-3040	1632	4	tax	tax	NOUN
cblr-3040	1632	5	law	law	NOUN
cblr-3040	1632	6	may	may	AUX
cblr-3040	1632	7	allow	allow	VERB
cblr-3040	1632	8	accelerated	accelerate	VERB
cblr-3040	1632	9	methods	method	NOUN
cblr-3040	1632	10	of	of	ADP
cblr-3040	1632	11	writing	write	VERB
cblr-3040	1632	12	off	off	ADP
cblr-3040	1632	13	depreciable	depreciable	ADJ
cblr-3040	1632	14	property	property	NOUN
cblr-3040	1632	15	to	to	PART
cblr-3040	1632	16	encourage	encourage	VERB
cblr-3040	1632	17	economic	economic	ADJ
cblr-3040	1632	18	activity	activity	NOUN
cblr-3040	1632	19	,	,	PUNCT
cblr-3040	1632	20	whereas	whereas	SCONJ
cblr-3040	1632	21	gaap	gaap	NOUN
cblr-3040	1632	22	may	may	AUX
cblr-3040	1632	23	provide	provide	VERB
cblr-3040	1632	24	that	that	SCONJ
cblr-3040	1632	25	the	the	DET
cblr-3040	1632	26	cost	cost	NOUN
cblr-3040	1632	27	of	of	ADP
cblr-3040	1632	28	the	the	DET
cblr-3040	1632	29	property	property	NOUN
cblr-3040	1632	30	be	be	AUX
cblr-3040	1632	31	amortized	amortize	VERB
cblr-3040	1632	32	over	over	ADP
cblr-3040	1632	33	a	a	DET
cblr-3040	1632	34	longer	long	ADJ
cblr-3040	1632	35	recovery	recovery	NOUN
cblr-3040	1632	36	period	period	NOUN
cblr-3040	1632	37	which	which	PRON
cblr-3040	1632	38	more	more	ADV
cblr-3040	1632	39	closely	closely	ADV
cblr-3040	1632	40	approximates	approximate	VERB
cblr-3040	1632	41	the	the	DET
cblr-3040	1632	42	economic	economic	ADJ
cblr-3040	1632	43	useful	useful	ADJ
cblr-3040	1632	44	life	life	NOUN
cblr-3040	1632	45	of	of	ADP
cblr-3040	1632	46	the	the	DET
cblr-3040	1632	47	asset.28	asset.28	ADJ
cblr-3040	1632	48	328	328	NUM
cblr-3040	1632	49	see	see	NOUN
cblr-3040	1632	50	i.r.c	i.r.c	NOUN
cblr-3040	1632	51	.	.	PUNCT
cblr-3040	1633	1	§	§	PROPN
cblr-3040	1633	2	168	168	NUM
cblr-3040	1633	3	(	(	PUNCT
cblr-3040	1633	4	2002	2002	NUM
cblr-3040	1633	5	)	)	PUNCT
cblr-3040	1633	6	.	.	PUNCT
cblr-3040	1634	1	see	see	VERB
cblr-3040	1634	2	also	also	ADV
cblr-3040	1634	3	the	the	DET
cblr-3040	1634	4	discussions	discussion	NOUN
cblr-3040	1634	5	of	of	ADP
cblr-3040	1634	6	the	the	DET
cblr-3040	1634	7	differences	difference	NOUN
cblr-3040	1634	8	between	between	ADP
cblr-3040	1634	9	tax	tax	NOUN
cblr-3040	1634	10	and	and	CCONJ
cblr-3040	1634	11	gaap	gaap	NOUN
cblr-3040	1634	12	depreciation	depreciation	NOUN
cblr-3040	1634	13	in	in	ADP
cblr-3040	1634	14	engler	engler	PROPN
cblr-3040	1634	15	,	,	PUNCT
cblr-3040	1634	16	supra	supra	PROPN
cblr-3040	1634	17	note	note	PROPN
cblr-3040	1634	18	19	19	NUM
cblr-3040	1634	19	,	,	PUNCT
cblr-3040	1634	20	at	at	ADP
cblr-3040	1634	21	565	565	NUM
cblr-3040	1634	22	[	[	NOUN
cblr-3040	1634	23	vol	vol	NOUN
cblr-3040	1634	24	.	.	PUNCT
cblr-3040	1634	25	2003	2003	NUM
cblr-3040	1635	1	no	no	NOUN
cblr-3040	1635	2	.	.	PUNCT
cblr-3040	1636	1	1:35	1:35	NUM
cblr-3040	1636	2	]	]	PUNCT
cblr-3040	1636	3	stopping	stop	VERB
cblr-3040	1636	4	enron	enron	PROPN
cblr-3040	1636	5	end	end	NOUN
cblr-3040	1636	6	-	-	PUNCT
cblr-3040	1636	7	runs	run	NOUN
cblr-3040	1636	8	and	and	CCONJ
cblr-3040	1636	9	other	other	ADJ
cblr-3040	1636	10	trick	trick	NOUN
cblr-3040	1636	11	plays	play	VERB
cblr-3040	1636	12	165	165	NUM
cblr-3040	1636	13	synthetic	synthetic	ADJ
cblr-3040	1636	14	leases	lease	NOUN
cblr-3040	1636	15	,	,	PUNCT
cblr-3040	1636	16	on	on	ADP
cblr-3040	1636	17	the	the	DET
cblr-3040	1636	18	other	other	ADJ
cblr-3040	1636	19	hand	hand	NOUN
cblr-3040	1636	20	,	,	PUNCT
cblr-3040	1636	21	involve	involve	VERB
cblr-3040	1636	22	divergent	divergent	ADJ
cblr-3040	1636	23	book	book	NOUN
cblr-3040	1636	24	-	-	PUNCT
cblr-3040	1636	25	tax	tax	NOUN
cblr-3040	1636	26	accounting	accounting	NOUN
cblr-3040	1636	27	in	in	ADP
cblr-3040	1636	28	identifying	identify	VERB
cblr-3040	1636	29	the	the	DET
cblr-3040	1636	30	party	party	NOUN
cblr-3040	1636	31	to	to	ADP
cblr-3040	1636	32	the	the	DET
cblr-3040	1636	33	transaction	transaction	NOUN
cblr-3040	1636	34	who	who	PRON
cblr-3040	1636	35	should	should	AUX
cblr-3040	1636	36	be	be	AUX
cblr-3040	1636	37	recognized	recognize	VERB
cblr-3040	1636	38	as	as	ADP
cblr-3040	1636	39	the	the	DET
cblr-3040	1636	40	"	"	PUNCT
cblr-3040	1636	41	owner	owner	NOUN
cblr-3040	1636	42	"	"	PUNCT
cblr-3040	1636	43	of	of	ADP
cblr-3040	1636	44	the	the	DET
cblr-3040	1636	45	purportedly	purportedly	ADV
cblr-3040	1636	46	leased	lease	VERB
cblr-3040	1636	47	property	property	NOUN
cblr-3040	1636	48	and	and	CCONJ
cblr-3040	1636	49	the	the	DET
cblr-3040	1636	50	obligor	obligor	NOUN
cblr-3040	1636	51	of	of	ADP
cblr-3040	1636	52	the	the	DET
cblr-3040	1636	53	debt	debt	NOUN
cblr-3040	1636	54	that	that	PRON
cblr-3040	1636	55	financed	finance	VERB
cblr-3040	1636	56	the	the	DET
cblr-3040	1636	57	property	property	NOUN
cblr-3040	1636	58	-a	-a	PUNCT
cblr-3040	1636	59	much	much	ADV
cblr-3040	1636	60	more	more	ADV
cblr-3040	1636	61	fundamental	fundamental	ADJ
cblr-3040	1636	62	transparency	transparency	NOUN
cblr-3040	1636	63	issue	issue	NOUN
cblr-3040	1636	64	than	than	ADP
cblr-3040	1636	65	mere	mere	ADJ
cblr-3040	1636	66	"	"	PUNCT
cblr-3040	1636	67	timing	time	VERB
cblr-3040	1636	68	"	"	PUNCT
cblr-3040	1636	69	differences	difference	NOUN
cblr-3040	1636	70	.	.	PUNCT
cblr-3040	1637	1	as	as	SCONJ
cblr-3040	1637	2	discussed	discuss	VERB
cblr-3040	1637	3	in	in	ADP
cblr-3040	1637	4	part	part	PROPN
cblr-3040	1637	5	ii	ii	PROPN
cblr-3040	1637	6	supra	supra	PROPN
cblr-3040	1637	7	,	,	PUNCT
cblr-3040	1637	8	it	it	PRON
cblr-3040	1637	9	seems	seem	VERB
cblr-3040	1637	10	clear	clear	ADJ
cblr-3040	1637	11	that	that	SCONJ
cblr-3040	1637	12	applying	apply	VERB
cblr-3040	1637	13	income	income	NOUN
cblr-3040	1637	14	tax	tax	NOUN
cblr-3040	1637	15	principles	principle	NOUN
cblr-3040	1637	16	of	of	ADP
cblr-3040	1637	17	substance	substance	NOUN
cblr-3040	1637	18	over	over	ADP
cblr-3040	1637	19	form	form	NOUN
cblr-3040	1637	20	to	to	ADP
cblr-3040	1637	21	the	the	DET
cblr-3040	1637	22	typical	typical	ADJ
cblr-3040	1637	23	synthetic	synthetic	ADJ
cblr-3040	1637	24	lease	lease	NOUN
cblr-3040	1637	25	arrangement	arrangement	NOUN
cblr-3040	1637	26	yields	yield	VERB
cblr-3040	1637	27	the	the	DET
cblr-3040	1637	28	conclusion	conclusion	NOUN
cblr-3040	1637	29	that	that	SCONJ
cblr-3040	1637	30	the	the	DET
cblr-3040	1637	31	"	"	PUNCT
cblr-3040	1637	32	lessee	lessee	NOUN
cblr-3040	1637	33	,	,	PUNCT
cblr-3040	1637	34	"	"	PUNCT
cblr-3040	1637	35	in	in	ADP
cblr-3040	1637	36	fact	fact	NOUN
cblr-3040	1637	37	,	,	PUNCT
cblr-3040	1637	38	possesses	possess	VERB
cblr-3040	1637	39	such	such	DET
cblr-3040	1637	40	an	an	DET
cblr-3040	1637	41	overwhelming	overwhelming	ADJ
cblr-3040	1637	42	portion	portion	NOUN
cblr-3040	1637	43	of	of	ADP
cblr-3040	1637	44	the	the	DET
cblr-3040	1637	45	benefits	benefit	NOUN
cblr-3040	1637	46	and	and	CCONJ
cblr-3040	1637	47	burdens	burden	NOUN
cblr-3040	1637	48	of	of	ADP
cblr-3040	1637	49	ownership	ownership	NOUN
cblr-3040	1637	50	that	that	PRON
cblr-3040	1637	51	it	it	PRON
cblr-3040	1637	52	must	must	AUX
cblr-3040	1637	53	be	be	AUX
cblr-3040	1637	54	treated	treat	VERB
cblr-3040	1637	55	as	as	ADP
cblr-3040	1637	56	the	the	DET
cblr-3040	1637	57	owner	owner	NOUN
cblr-3040	1637	58	of	of	ADP
cblr-3040	1637	59	the	the	DET
cblr-3040	1637	60	property	property	NOUN
cblr-3040	1637	61	,	,	PUNCT
cblr-3040	1637	62	and	and	CCONJ
cblr-3040	1637	63	thus	thus	ADV
cblr-3040	1637	64	the	the	DET
cblr-3040	1637	65	borrower	borrower	NOUN
cblr-3040	1637	66	of	of	ADP
cblr-3040	1637	67	the	the	DET
cblr-3040	1637	68	associated	associated	ADJ
cblr-3040	1637	69	mortgage	mortgage	NOUN
cblr-3040	1637	70	loan	loan	NOUN
cblr-3040	1637	71	.	.	PUNCT
cblr-3040	1638	1	because	because	SCONJ
cblr-3040	1638	2	accounting	accounting	NOUN
cblr-3040	1638	3	principles	principle	NOUN
cblr-3040	1638	4	,	,	PUNCT
cblr-3040	1638	5	like	like	ADP
cblr-3040	1638	6	the	the	DET
cblr-3040	1638	7	tax	tax	NOUN
cblr-3040	1638	8	law	law	NOUN
cblr-3040	1638	9	,	,	PUNCT
cblr-3040	1638	10	profess	profess	PROPN
cblr-3040	1638	11	to	to	PART
cblr-3040	1638	12	be	be	AUX
cblr-3040	1638	13	seeking	seek	VERB
cblr-3040	1638	14	substance	substance	NOUN
cblr-3040	1638	15	over	over	ADP
cblr-3040	1638	16	form	form	NOUN
cblr-3040	1638	17	reporting	reporting	NOUN
cblr-3040	1638	18	of	of	ADP
cblr-3040	1638	19	transactions	transaction	NOUN
cblr-3040	1638	20	and	and	CCONJ
cblr-3040	1638	21	,	,	PUNCT
cblr-3040	1638	22	indeed	indeed	ADV
cblr-3040	1638	23	,	,	PUNCT
cblr-3040	1638	24	fasb	fasb	PROPN
cblr-3040	1638	25	13	13	NUM
cblr-3040	1638	26	purports	purport	NOUN
cblr-3040	1638	27	to	to	PART
cblr-3040	1638	28	achieve	achieve	VERB
cblr-3040	1638	29	that	that	SCONJ
cblr-3040	1638	30	end,329	end,329	PROPN
cblr-3040	1638	31	one	one	PRON
cblr-3040	1638	32	can	can	AUX
cblr-3040	1638	33	not	not	PART
cblr-3040	1638	34	reasonably	reasonably	ADV
cblr-3040	1638	35	argue	argue	VERB
cblr-3040	1638	36	that	that	SCONJ
cblr-3040	1638	37	"	"	PUNCT
cblr-3040	1638	38	differing	differ	VERB
cblr-3040	1638	39	objectives	objective	NOUN
cblr-3040	1638	40	"	"	PUNCT
cblr-3040	1638	41	of	of	ADP
cblr-3040	1638	42	book	book	NOUN
cblr-3040	1638	43	and	and	CCONJ
cblr-3040	1638	44	tax	tax	NOUN
cblr-3040	1638	45	accounting	accounting	NOUN
cblr-3040	1638	46	of	of	ADP
cblr-3040	1638	47	the	the	DET
cblr-3040	1638	48	type	type	NOUN
cblr-3040	1638	49	described	describe	VERB
cblr-3040	1638	50	by	by	ADP
cblr-3040	1638	51	the	the	DET
cblr-3040	1638	52	supreme	supreme	PROPN
cblr-3040	1638	53	court	court	PROPN
cblr-3040	1638	54	in	in	ADP
cblr-3040	1638	55	thor	thor	PROPN
cblr-3040	1638	56	power	power	NOUN
cblr-3040	1638	57	support	support	NOUN
cblr-3040	1638	58	inconsistent	inconsistent	ADJ
cblr-3040	1638	59	reporting	reporting	NOUN
cblr-3040	1638	60	on	on	ADP
cblr-3040	1638	61	the	the	DET
cblr-3040	1638	62	ownership	ownership	NOUN
cblr-3040	1638	63	issue	issue	NOUN
cblr-3040	1638	64	in	in	ADP
cblr-3040	1638	65	these	these	DET
cblr-3040	1638	66	transactions	transaction	NOUN
cblr-3040	1638	67	.	.	PUNCT
cblr-3040	1639	1	and	and	CCONJ
cblr-3040	1639	2	to	to	ADP
cblr-3040	1639	3	the	the	DET
cblr-3040	1639	4	extent	extent	NOUN
cblr-3040	1639	5	spes	spe	NOUN
cblr-3040	1639	6	are	be	AUX
cblr-3040	1639	7	involved	involve	VERB
cblr-3040	1639	8	,	,	PUNCT
cblr-3040	1639	9	both	both	CCONJ
cblr-3040	1639	10	the	the	DET
cblr-3040	1639	11	fasb	fasb	NOUN
cblr-3040	1639	12	and	and	CCONJ
cblr-3040	1639	13	congress	congress	PROPN
cblr-3040	1639	14	have	have	AUX
cblr-3040	1639	15	recently	recently	ADV
cblr-3040	1639	16	spoken	speak	VERB
cblr-3040	1639	17	loudly	loudly	ADV
cblr-3040	1639	18	on	on	ADP
cblr-3040	1639	19	the	the	DET
cblr-3040	1639	20	importance	importance	NOUN
cblr-3040	1639	21	of	of	ADP
cblr-3040	1639	22	reviewing	review	VERB
cblr-3040	1639	23	all	all	PRON
cblr-3040	1639	24	of	of	ADP
cblr-3040	1639	25	the	the	DET
cblr-3040	1639	26	"	"	PUNCT
cblr-3040	1639	27	facts	fact	NOUN
cblr-3040	1639	28	and	and	CCONJ
cblr-3040	1639	29	circumstances	circumstance	NOUN
cblr-3040	1639	30	"	"	PUNCT
cblr-3040	1639	31	to	to	PART
cblr-3040	1639	32	determine	determine	VERB
cblr-3040	1639	33	the	the	DET
cblr-3040	1639	34	underlying	underlie	VERB
cblr-3040	1639	35	substance	substance	NOUN
cblr-3040	1639	36	of	of	ADP
cblr-3040	1639	37	the	the	DET
cblr-3040	1639	38	arrangements33	arrangements33	NOUN
cblr-3040	1639	39	°	°	ADP
cblr-3040	1639	40	-the	-the	DET
cblr-3040	1639	41	type	type	NOUN
cblr-3040	1639	42	of	of	ADP
cblr-3040	1639	43	analysis	analysis	NOUN
cblr-3040	1639	44	that	that	PRON
cblr-3040	1639	45	has	have	AUX
cblr-3040	1639	46	permeated	permeate	VERB
cblr-3040	1639	47	tax	tax	NOUN
cblr-3040	1639	48	shelter	shelter	NOUN
cblr-3040	1639	49	cases	case	NOUN
cblr-3040	1639	50	in	in	ADP
cblr-3040	1639	51	the	the	DET
cblr-3040	1639	52	leasing	leasing	NOUN
cblr-3040	1639	53	area	area	NOUN
cblr-3040	1639	54	for	for	ADP
cblr-3040	1639	55	many	many	ADJ
cblr-3040	1639	56	years	year	NOUN
cblr-3040	1639	57	.	.	PUNCT
cblr-3040	1640	1	as	as	SCONJ
cblr-3040	1640	2	the	the	DET
cblr-3040	1640	3	supreme	supreme	PROPN
cblr-3040	1640	4	court	court	PROPN
cblr-3040	1640	5	observed	observe	VERB
cblr-3040	1640	6	in	in	ADP
cblr-3040	1640	7	thor	thor	PROPN
cblr-3040	1640	8	power	power	PROPN
cblr-3040	1640	9	,	,	PUNCT
cblr-3040	1640	10	accountants	accountant	NOUN
cblr-3040	1640	11	may	may	AUX
cblr-3040	1640	12	often	often	ADV
cblr-3040	1640	13	be	be	AUX
cblr-3040	1640	14	called	call	VERB
cblr-3040	1640	15	upon	upon	SCONJ
cblr-3040	1640	16	to	to	PART
cblr-3040	1640	17	make	make	VERB
cblr-3040	1640	18	reasonable	reasonable	ADJ
cblr-3040	1640	19	estimates	estimate	NOUN
cblr-3040	1640	20	and	and	CCONJ
cblr-3040	1640	21	judgment	judgment	NOUN
cblr-3040	1640	22	calls	call	VERB
cblr-3040	1640	23	in	in	ADP
cblr-3040	1640	24	the	the	DET
cblr-3040	1640	25	course	course	NOUN
cblr-3040	1640	26	of	of	ADP
cblr-3040	1640	27	applying	apply	VERB
cblr-3040	1640	28	gaap.3	gaap.3	PROPN
cblr-3040	1640	29	3	3	NUM
cblr-3040	1640	30	1	1	NUM
cblr-3040	1640	31	they	they	PRON
cblr-3040	1640	32	also	also	ADV
cblr-3040	1640	33	naturally	naturally	ADV
cblr-3040	1640	34	favor	favor	VERB
cblr-3040	1640	35	the	the	DET
cblr-3040	1640	36	comfort	comfort	NOUN
cblr-3040	1640	37	of	of	ADP
cblr-3040	1640	38	fixed	fix	VERB
cblr-3040	1640	39	rules332	rules332	NOUN
cblr-3040	1640	40	-such	-such	NOUN
cblr-3040	1640	41	as	as	ADP
cblr-3040	1640	42	those	those	PRON
cblr-3040	1640	43	set	set	VERB
cblr-3040	1640	44	forth	forth	ADP
cblr-3040	1640	45	in	in	ADP
cblr-3040	1640	46	the	the	DET
cblr-3040	1640	47	basic	basic	ADJ
cblr-3040	1640	48	four	four	NUM
cblr-3040	1640	49	-	-	PUNCT
cblr-3040	1640	50	part	part	NOUN
cblr-3040	1640	51	test	test	NOUN
cblr-3040	1640	52	to	to	ADP
cblr-3040	1640	53	nn.82	nn.82	PROPN
cblr-3040	1640	54	-	-	SYM
cblr-3040	1640	55	83	83	NUM
cblr-3040	1640	56	and	and	CCONJ
cblr-3040	1640	57	accompanying	accompany	VERB
cblr-3040	1640	58	text	text	NOUN
cblr-3040	1640	59	;	;	PUNCT
cblr-3040	1640	60	yin	yin	PROPN
cblr-3040	1640	61	,	,	PUNCT
cblr-3040	1640	62	supra	supra	PROPN
cblr-3040	1640	63	note	note	PROPN
cblr-3040	1640	64	19	19	NUM
cblr-3040	1640	65	,	,	PUNCT
cblr-3040	1640	66	54	54	NUM
cblr-3040	1640	67	smu	smu	PROPN
cblr-3040	1640	68	l.	l.	PROPN
cblr-3040	1640	69	rev	rev	PROPN
cblr-3040	1640	70	.	.	PROPN
cblr-3040	1640	71	,	,	PUNCT
cblr-3040	1640	72	at	at	ADP
cblr-3040	1640	73	224	224	NUM
cblr-3040	1640	74	n.88	n.88	NOUN
cblr-3040	1640	75	and	and	CCONJ
cblr-3040	1640	76	accompanying	accompany	VERB
cblr-3040	1640	77	text	text	NOUN
cblr-3040	1640	78	.	.	PUNCT
cblr-3040	1641	1	329	329	NUM
cblr-3040	1641	2	fasb	fasb	NOUN
cblr-3040	1641	3	13	13	NUM
cblr-3040	1641	4	,	,	PUNCT
cblr-3040	1641	5	supra	supra	PROPN
cblr-3040	1641	6	note	note	NOUN
cblr-3040	1641	7	48	48	NUM
cblr-3040	1641	8	,	,	PUNCT
cblr-3040	1641	9	60	60	NUM
cblr-3040	1641	10	-	-	SYM
cblr-3040	1641	11	61	61	NUM
cblr-3040	1641	12	.	.	NOUN
cblr-3040	1641	13	330	330	NUM
cblr-3040	1641	14	fasb	fasb	NOUN
cblr-3040	1641	15	's	's	PART
cblr-3040	1641	16	2003	2003	NUM
cblr-3040	1641	17	consolidation	consolidation	NOUN
cblr-3040	1641	18	interpretation	interpretation	NOUN
cblr-3040	1641	19	,	,	PUNCT
cblr-3040	1641	20	supra	supra	PROPN
cblr-3040	1641	21	note	note	PROPN
cblr-3040	1641	22	63	63	NUM
cblr-3040	1641	23	;	;	PUNCT
cblr-3040	1641	24	sarbanes	sarbane	NOUN
cblr-3040	1641	25	-	-	PUNCT
cblr-3040	1641	26	oxley	oxley	ADJ
cblr-3040	1641	27	act	act	NOUN
cblr-3040	1641	28	§	§	PROPN
cblr-3040	1641	29	401(c	401(c	PROPN
cblr-3040	1641	30	)	)	PUNCT
cblr-3040	1641	31	.	.	PUNCT
cblr-3040	1642	1	331	331	NUM
cblr-3040	1642	2	see	see	VERB
cblr-3040	1642	3	thor	thor	PROPN
cblr-3040	1642	4	power	power	PROPN
cblr-3040	1642	5	tool	tool	PROPN
cblr-3040	1642	6	co.	co.	PROPN
cblr-3040	1642	7	v.	v.	ADP
cblr-3040	1642	8	comm'r	comm'r	PROPN
cblr-3040	1642	9	,	,	PUNCT
cblr-3040	1642	10	439	439	NUM
cblr-3040	1642	11	u.s	u.s	PROPN
cblr-3040	1642	12	.	.	PROPN
cblr-3040	1642	13	522	522	NUM
cblr-3040	1642	14	,	,	PUNCT
cblr-3040	1642	15	543	543	NUM
cblr-3040	1642	16	(	(	PUNCT
cblr-3040	1642	17	1979	1979	NUM
cblr-3040	1642	18	)	)	PUNCT
cblr-3040	1642	19	.	.	PUNCT
cblr-3040	1643	1	332	332	NUM
cblr-3040	1643	2	see	see	VERB
cblr-3040	1643	3	,	,	PUNCT
cblr-3040	1643	4	e.g.	e.g.	ADV
cblr-3040	1643	5	,	,	PUNCT
cblr-3040	1643	6	bankman	bankman	NOUN
cblr-3040	1643	7	,	,	PUNCT
cblr-3040	1643	8	the	the	DET
cblr-3040	1643	9	business	business	NOUN
cblr-3040	1643	10	purpose	purpose	NOUN
cblr-3040	1643	11	doctrine	doctrine	NOUN
cblr-3040	1643	12	and	and	CCONJ
cblr-3040	1643	13	the	the	DET
cblr-3040	1643	14	sociology	sociology	NOUN
cblr-3040	1643	15	of	of	ADP
cblr-3040	1643	16	tax	tax	NOUN
cblr-3040	1643	17	,	,	PUNCT
cblr-3040	1643	18	supra	supra	PROPN
cblr-3040	1643	19	note	note	NOUN
cblr-3040	1643	20	114	114	NUM
cblr-3040	1643	21	,	,	PUNCT
cblr-3040	1643	22	at	at	ADP
cblr-3040	1643	23	152	152	NUM
cblr-3040	1643	24	;	;	PUNCT
cblr-3040	1643	25	big	big	ADJ
cblr-3040	1643	26	five	five	NUM
cblr-3040	1643	27	petition	petition	NOUN
cblr-3040	1643	28	,	,	PUNCT
cblr-3040	1643	29	supra	supra	PROPN
cblr-3040	1643	30	note	note	NOUN
cblr-3040	1643	31	12	12	NUM
cblr-3040	1643	32	(	(	PUNCT
cblr-3040	1643	33	in	in	ADP
cblr-3040	1643	34	which	which	PRON
cblr-3040	1643	35	,	,	PUNCT
cblr-3040	1643	36	as	as	ADP
cblr-3040	1643	37	part	part	NOUN
cblr-3040	1643	38	of	of	ADP
cblr-3040	1643	39	their	their	PRON
cblr-3040	1643	40	early	early	ADJ
cblr-3040	1643	41	response	response	NOUN
cblr-3040	1643	42	to	to	ADP
cblr-3040	1643	43	the	the	DET
cblr-3040	1643	44	public	public	ADJ
cblr-3040	1643	45	outcry	outcry	NOUN
cblr-3040	1643	46	about	about	ADP
cblr-3040	1643	47	public	public	ADJ
cblr-3040	1643	48	distinguish	distinguish	VERB
cblr-3040	1643	49	"	"	PUNCT
cblr-3040	1643	50	operating	operating	NOUN
cblr-3040	1643	51	leases	lease	NOUN
cblr-3040	1643	52	"	"	PUNCT
cblr-3040	1643	53	from	from	ADP
cblr-3040	1643	54	"	"	PUNCT
cblr-3040	1643	55	capital	capital	NOUN
cblr-3040	1643	56	leases	lease	NOUN
cblr-3040	1643	57	"	"	PUNCT
cblr-3040	1643	58	under	under	ADP
cblr-3040	1643	59	fasb	fasb	NOUN
cblr-3040	1643	60	13	13	NUM
cblr-3040	1643	61	and	and	CCONJ
cblr-3040	1643	62	the	the	DET
cblr-3040	1643	63	formerly	formerly	ADV
cblr-3040	1643	64	mechanical	mechanical	ADJ
cblr-3040	1643	65	interpretation	interpretation	NOUN
cblr-3040	1643	66	of	of	ADP
cblr-3040	1643	67	spe	spe	PROPN
cblr-3040	1643	68	consolidation	consolidation	NOUN
cblr-3040	1643	69	rules	rule	NOUN
cblr-3040	1643	70	relying	rely	VERB
cblr-3040	1643	71	on	on	ADP
cblr-3040	1643	72	less	less	ADJ
cblr-3040	1643	73	than	than	ADP
cblr-3040	1643	74	"	"	PUNCT
cblr-3040	1643	75	majority	majority	NOUN
cblr-3040	1643	76	"	"	PUNCT
cblr-3040	1643	77	ownership	ownership	NOUN
cblr-3040	1643	78	and	and	CCONJ
cblr-3040	1643	79	3	3	NUM
cblr-3040	1643	80	percent	percent	NOUN
cblr-3040	1643	81	outside	outside	ADP
cblr-3040	1643	82	equity	equity	NOUN
cblr-3040	1643	83	.	.	PUNCT
cblr-3040	1644	1	with	with	ADP
cblr-3040	1644	2	respect	respect	NOUN
cblr-3040	1644	3	to	to	ADP
cblr-3040	1644	4	synthetic	synthetic	ADJ
cblr-3040	1644	5	leases	lease	NOUN
cblr-3040	1644	6	,	,	PUNCT
cblr-3040	1644	7	the	the	DET
cblr-3040	1644	8	mechanical	mechanical	ADJ
cblr-3040	1644	9	rules	rule	NOUN
cblr-3040	1644	10	failed	fail	VERB
cblr-3040	1644	11	when	when	SCONJ
cblr-3040	1644	12	accountants	accountant	NOUN
cblr-3040	1644	13	for	for	ADP
cblr-3040	1644	14	numerous	numerous	ADJ
cblr-3040	1644	15	public	public	ADJ
cblr-3040	1644	16	companies	company	NOUN
cblr-3040	1644	17	hung	hang	VERB
cblr-3040	1644	18	their	their	PRON
cblr-3040	1644	19	hats	hat	NOUN
cblr-3040	1644	20	on	on	ADP
cblr-3040	1644	21	literal	literal	ADJ
cblr-3040	1644	22	compliance	compliance	NOUN
cblr-3040	1644	23	with	with	ADP
cblr-3040	1644	24	inadequate	inadequate	ADJ
cblr-3040	1644	25	tests	test	NOUN
cblr-3040	1644	26	for	for	ADP
cblr-3040	1644	27	true	true	ADJ
cblr-3040	1644	28	economic	economic	ADJ
cblr-3040	1644	29	ownership	ownership	NOUN
cblr-3040	1644	30	and	and	CCONJ
cblr-3040	1644	31	control	control	NOUN
cblr-3040	1644	32	.	.	PUNCT
cblr-3040	1645	1	the	the	DET
cblr-3040	1645	2	tax	tax	NOUN
cblr-3040	1645	3	law	law	NOUN
cblr-3040	1645	4	's	's	PART
cblr-3040	1645	5	more	more	ADV
cblr-3040	1645	6	subjective	subjective	ADJ
cblr-3040	1645	7	benefits	benefit	NOUN
cblr-3040	1645	8	and	and	CCONJ
cblr-3040	1645	9	burdens	burden	NOUN
cblr-3040	1645	10	approach	approach	NOUN
cblr-3040	1645	11	yields	yield	VERB
cblr-3040	1645	12	the	the	DET
cblr-3040	1645	13	right	right	ADJ
cblr-3040	1645	14	answer	answer	NOUN
cblr-3040	1645	15	if	if	SCONJ
cblr-3040	1645	16	the	the	DET
cblr-3040	1645	17	right	right	ADJ
cblr-3040	1645	18	answer	answer	NOUN
cblr-3040	1645	19	means	mean	VERB
cblr-3040	1645	20	,	,	PUNCT
cblr-3040	1645	21	as	as	SCONJ
cblr-3040	1645	22	it	it	PRON
cblr-3040	1645	23	should	should	AUX
cblr-3040	1645	24	,	,	PUNCT
cblr-3040	1645	25	determining	determine	VERB
cblr-3040	1645	26	who	who	PRON
cblr-3040	1645	27	in	in	ADP
cblr-3040	1645	28	economic	economic	ADJ
cblr-3040	1645	29	substance	substance	NOUN
cblr-3040	1645	30	owns	own	VERB
cblr-3040	1645	31	the	the	DET
cblr-3040	1645	32	property	property	NOUN
cblr-3040	1645	33	and	and	CCONJ
cblr-3040	1645	34	owes	owe	VERB
cblr-3040	1645	35	the	the	DET
cblr-3040	1645	36	debt	debt	NOUN
cblr-3040	1645	37	;	;	PUNCT
cblr-3040	1645	38	but	but	CCONJ
cblr-3040	1645	39	that	that	DET
cblr-3040	1645	40	subjective	subjective	ADJ
cblr-3040	1645	41	analysis	analysis	NOUN
cblr-3040	1645	42	has	have	VERB
cblr-3040	1645	43	its	its	PRON
cblr-3040	1645	44	complications	complication	NOUN
cblr-3040	1645	45	.	.	PUNCT
cblr-3040	1646	1	as	as	SCONJ
cblr-3040	1646	2	professor	professor	NOUN
cblr-3040	1646	3	weidner	weidner	NOUN
cblr-3040	1646	4	put	put	VERB
cblr-3040	1646	5	it	it	PRON
cblr-3040	1646	6	in	in	ADP
cblr-3040	1646	7	his	his	PRON
cblr-3040	1646	8	article	article	NOUN
cblr-3040	1646	9	on	on	ADP
cblr-3040	1646	10	synthetic	synthetic	ADJ
cblr-3040	1646	11	leases	lease	NOUN
cblr-3040	1646	12	:	:	PUNCT
cblr-3040	1646	13	there	there	PRON
cblr-3040	1646	14	is	be	VERB
cblr-3040	1646	15	no	no	DET
cblr-3040	1646	16	easy	easy	ADJ
cblr-3040	1646	17	solution	solution	NOUN
cblr-3040	1646	18	.	.	PUNCT
cblr-3040	1647	1	by	by	ADP
cblr-3040	1647	2	their	their	PRON
cblr-3040	1647	3	very	very	ADJ
cblr-3040	1647	4	nature	nature	NOUN
cblr-3040	1647	5	,	,	PUNCT
cblr-3040	1647	6	the	the	DET
cblr-3040	1647	7	financial	financial	ADJ
cblr-3040	1647	8	accounting	accounting	NOUN
cblr-3040	1647	9	standards	standard	NOUN
cblr-3040	1647	10	try	try	VERB
cblr-3040	1647	11	to	to	PART
cblr-3040	1647	12	draw	draw	VERB
cblr-3040	1647	13	clear	clear	ADJ
cblr-3040	1647	14	lines	line	NOUN
cblr-3040	1647	15	.	.	PUNCT
cblr-3040	1648	1	clear	clear	ADJ
cblr-3040	1648	2	lines	line	NOUN
cblr-3040	1648	3	invite	invite	VERB
cblr-3040	1648	4	side	side	NOUN
cblr-3040	1648	5	-	-	PUNCT
cblr-3040	1648	6	stepping	step	VERB
cblr-3040	1648	7	.	.	PUNCT
cblr-3040	1649	1	fasb	fasb	PROPN
cblr-3040	1649	2	has	have	AUX
cblr-3040	1649	3	worked	work	VERB
cblr-3040	1649	4	for	for	ADP
cblr-3040	1649	5	years	year	NOUN
cblr-3040	1649	6	gradually	gradually	ADV
cblr-3040	1649	7	improving	improve	VERB
cblr-3040	1649	8	the	the	DET
cblr-3040	1649	9	system	system	NOUN
cblr-3040	1649	10	of	of	ADP
cblr-3040	1649	11	accounting	account	VERB
cblr-3040	1649	12	for	for	ADP
cblr-3040	1649	13	leases	lease	NOUN
cblr-3040	1649	14	.	.	PUNCT
cblr-3040	1650	1	improvement	improvement	NOUN
cblr-3040	1650	2	will	will	AUX
cblr-3040	1650	3	be	be	AUX
cblr-3040	1650	4	incremental	incremental	ADJ
cblr-3040	1650	5	,	,	PUNCT
cblr-3040	1650	6	and	and	CCONJ
cblr-3040	1650	7	it	it	PRON
cblr-3040	1650	8	is	be	AUX
cblr-3040	1650	9	hard	hard	ADJ
cblr-3040	1650	10	to	to	PART
cblr-3040	1650	11	imagine	imagine	VERB
cblr-3040	1650	12	a	a	DET
cblr-3040	1650	13	set	set	NOUN
cblr-3040	1650	14	of	of	ADP
cblr-3040	1650	15	accounting	accounting	NOUN
cblr-3040	1650	16	rules	rule	NOUN
cblr-3040	1650	17	that	that	PRON
cblr-3040	1650	18	would	would	AUX
cblr-3040	1650	19	balance	balance	VERB
cblr-3040	1650	20	all	all	PRON
cblr-3040	1650	21	of	of	ADP
cblr-3040	1650	22	the	the	DET
cblr-3040	1650	23	factors	factor	NOUN
cblr-3040	1650	24	discussed	discuss	VERB
cblr-3040	1650	25	in	in	ADP
cblr-3040	1650	26	the	the	DET
cblr-3040	1650	27	[	[	X
cblr-3040	1650	28	federal	federal	ADJ
cblr-3040	1650	29	income	income	NOUN
cblr-3040	1650	30	tax	tax	NOUN
cblr-3040	1650	31	]	]	PUNCT
cblr-3040	1650	32	case	case	NOUN
cblr-3040	1650	33	law.333	law.333	NOUN
cblr-3040	1650	34	weidner	weidner	PROPN
cblr-3040	1650	35	concludes	conclude	VERB
cblr-3040	1650	36	that	that	SCONJ
cblr-3040	1650	37	the	the	DET
cblr-3040	1650	38	primary	primary	ADJ
cblr-3040	1650	39	solution	solution	NOUN
cblr-3040	1650	40	is	be	AUX
cblr-3040	1650	41	for	for	SCONJ
cblr-3040	1650	42	the	the	DET
cblr-3040	1650	43	fasb	fasb	NOUN
cblr-3040	1650	44	to	to	PART
cblr-3040	1650	45	adopt	adopt	VERB
cblr-3040	1650	46	a	a	DET
cblr-3040	1650	47	requirement	requirement	NOUN
cblr-3040	1650	48	of	of	ADP
cblr-3040	1650	49	"	"	PUNCT
cblr-3040	1650	50	full	full	ADJ
cblr-3040	1650	51	disclosure.13	disclosure.13	NOUN
cblr-3040	1650	52	4	4	NUM
cblr-3040	1650	53	mere	mere	ADJ
cblr-3040	1650	54	company	company	NOUN
cblr-3040	1650	55	auditing	auditing	NOUN
cblr-3040	1650	56	,	,	PUNCT
cblr-3040	1650	57	following	follow	VERB
cblr-3040	1650	58	enron	enron	PROPN
cblr-3040	1650	59	's	's	PART
cblr-3040	1650	60	bankruptcy	bankruptcy	NOUN
cblr-3040	1650	61	filing	filing	NOUN
cblr-3040	1650	62	,	,	PUNCT
cblr-3040	1650	63	the	the	DET
cblr-3040	1650	64	then	then	ADV
cblr-3040	1650	65	big	big	ADJ
cblr-3040	1650	66	five	five	NUM
cblr-3040	1650	67	,	,	PUNCT
cblr-3040	1650	68	requested	request	VERB
cblr-3040	1650	69	that	that	SCONJ
cblr-3040	1650	70	the	the	DET
cblr-3040	1650	71	sec	sec	PROPN
cblr-3040	1650	72	promulgate	promulgate	VERB
cblr-3040	1650	73	more	more	ADV
cblr-3040	1650	74	specific	specific	ADJ
cblr-3040	1650	75	disclosure	disclosure	NOUN
cblr-3040	1650	76	rules	rule	NOUN
cblr-3040	1650	77	in	in	ADP
cblr-3040	1650	78	certain	certain	ADJ
cblr-3040	1650	79	areas	area	NOUN
cblr-3040	1650	80	)	)	PUNCT
cblr-3040	1650	81	.	.	PUNCT
cblr-3040	1651	1	311	311	NUM
cblr-3040	1651	2	weidner	weidner	NOUN
cblr-3040	1651	3	,	,	PUNCT
cblr-3040	1651	4	supra	supra	PROPN
cblr-3040	1651	5	note	note	NOUN
cblr-3040	1651	6	3	3	NUM
cblr-3040	1651	7	,	,	PUNCT
cblr-3040	1651	8	at	at	ADP
cblr-3040	1651	9	487	487	NUM
cblr-3040	1651	10	.	.	PUNCT
cblr-3040	1652	1	but	but	CCONJ
cblr-3040	1652	2	cf	cf	INTJ
cblr-3040	1652	3	.	.	PUNCT
cblr-3040	1652	4	vasconcellos	vasconcellos	PROPN
cblr-3040	1652	5	,	,	PUNCT
cblr-3040	1652	6	supra	supra	PROPN
cblr-3040	1652	7	note	note	PROPN
cblr-3040	1652	8	57	57	NUM
cblr-3040	1652	9	,	,	PUNCT
cblr-3040	1652	10	at	at	ADP
cblr-3040	1652	11	1829	1829	NUM
cblr-3040	1652	12	(	(	PUNCT
cblr-3040	1652	13	advocating	advocate	VERB
cblr-3040	1652	14	gaap	gaap	NOUN
cblr-3040	1652	15	adoption	adoption	NOUN
cblr-3040	1652	16	of	of	ADP
cblr-3040	1652	17	business	business	NOUN
cblr-3040	1652	18	purpose	purpose	NOUN
cblr-3040	1652	19	and	and	CCONJ
cblr-3040	1652	20	substance	substance	NOUN
cblr-3040	1652	21	over	over	ADP
cblr-3040	1652	22	form	form	NOUN
cblr-3040	1652	23	doctrines	doctrine	NOUN
cblr-3040	1652	24	"	"	PUNCT
cblr-3040	1652	25	analogous	analogous	ADJ
cblr-3040	1652	26	"	"	PUNCT
cblr-3040	1652	27	to	to	ADP
cblr-3040	1652	28	those	those	PRON
cblr-3040	1652	29	utilized	utilize	VERB
cblr-3040	1652	30	in	in	ADP
cblr-3040	1652	31	the	the	DET
cblr-3040	1652	32	tax	tax	NOUN
cblr-3040	1652	33	law	law	NOUN
cblr-3040	1652	34	)	)	PUNCT
cblr-3040	1652	35	.	.	PUNCT
cblr-3040	1653	1	311	311	NUM
cblr-3040	1653	2	weidner	weidner	NOUN
cblr-3040	1653	3	,	,	PUNCT
cblr-3040	1653	4	supra	supra	PROPN
cblr-3040	1653	5	note	note	NOUN
cblr-3040	1653	6	3	3	NUM
cblr-3040	1653	7	,	,	PUNCT
cblr-3040	1653	8	at	at	ADP
cblr-3040	1653	9	487	487	NUM
cblr-3040	1653	10	.	.	PUNCT
cblr-3040	1654	1	professor	professor	NOUN
cblr-3040	1654	2	weidner	weidner	PROPN
cblr-3040	1654	3	also	also	ADV
cblr-3040	1654	4	suggests	suggest	VERB
cblr-3040	1654	5	the	the	DET
cblr-3040	1654	6	continued	continue	VERB
cblr-3040	1654	7	development	development	NOUN
cblr-3040	1654	8	of	of	ADP
cblr-3040	1654	9	accounting	accounting	NOUN
cblr-3040	1654	10	standards	standard	NOUN
cblr-3040	1654	11	to	to	PART
cblr-3040	1654	12	eliminate	eliminate	VERB
cblr-3040	1654	13	differences	difference	NOUN
cblr-3040	1654	14	between	between	ADP
cblr-3040	1654	15	accounting	account	VERB
cblr-3040	1654	16	for	for	ADP
cblr-3040	1654	17	leases	lease	NOUN
cblr-3040	1654	18	in	in	ADP
cblr-3040	1654	19	sale	sale	NOUN
cblr-3040	1654	20	-	-	PUNCT
cblr-3040	1654	21	leasebacks	leaseback	NOUN
cblr-3040	1654	22	and	and	CCONJ
cblr-3040	1654	23	other	other	ADJ
cblr-3040	1654	24	financing	financing	NOUN
cblr-3040	1654	25	arrangements	arrangement	NOUN
cblr-3040	1654	26	-a	-a	PUNCT
cblr-3040	1654	27	step	step	NOUN
cblr-3040	1654	28	which	which	PRON
cblr-3040	1654	29	makes	make	VERB
cblr-3040	1654	30	sense	sense	NOUN
cblr-3040	1654	31	in	in	ADP
cblr-3040	1654	32	that	that	SCONJ
cblr-3040	1654	33	it	it	PRON
cblr-3040	1654	34	would	would	AUX
cblr-3040	1654	35	seem	seem	VERB
cblr-3040	1654	36	the	the	DET
cblr-3040	1654	37	reporting	reporting	NOUN
cblr-3040	1654	38	on	on	ADP
cblr-3040	1654	39	the	the	DET
cblr-3040	1654	40	true	true	ADJ
cblr-3040	1654	41	nature	nature	NOUN
cblr-3040	1654	42	of	of	ADP
cblr-3040	1654	43	a	a	DET
cblr-3040	1654	44	"	"	PUNCT
cblr-3040	1654	45	lease	lease	NOUN
cblr-3040	1654	46	"	"	PUNCT
cblr-3040	1654	47	should	should	AUX
cblr-3040	1654	48	be	be	AUX
cblr-3040	1654	49	based	base	VERB
cblr-3040	1654	50	on	on	ADP
cblr-3040	1654	51	the	the	DET
cblr-3040	1654	52	particulars	particular	NOUN
cblr-3040	1654	53	of	of	ADP
cblr-3040	1654	54	the	the	DET
cblr-3040	1654	55	lease	lease	NOUN
cblr-3040	1654	56	and	and	CCONJ
cblr-3040	1654	57	associated	associated	ADJ
cblr-3040	1654	58	documents	document	NOUN
cblr-3040	1654	59	,	,	PUNCT
cblr-3040	1654	60	and	and	CCONJ
cblr-3040	1654	61	not	not	PART
cblr-3040	1654	62	be	be	AUX
cblr-3040	1654	63	substantially	substantially	ADV
cblr-3040	1654	64	affected	affect	VERB
cblr-3040	1654	65	by	by	ADP
cblr-3040	1654	66	whether	whether	SCONJ
cblr-3040	1654	67	or	or	CCONJ
cblr-3040	1654	68	not	not	PART
cblr-3040	1654	69	the	the	DET
cblr-3040	1654	70	corporate	corporate	ADJ
cblr-3040	1654	71	"	"	PUNCT
cblr-3040	1654	72	lessee	lessee	NOUN
cblr-3040	1654	73	"	"	PUNCT
cblr-3040	1654	74	previously	previously	ADV
cblr-3040	1654	75	owned	own	VERB
cblr-3040	1654	76	the	the	DET
cblr-3040	1654	77	property	property	NOUN
cblr-3040	1654	78	.	.	PUNCT
cblr-3040	1655	1	the	the	DET
cblr-3040	1655	2	fasb	fasb	NOUN
cblr-3040	1655	3	does	do	AUX
cblr-3040	1655	4	not	not	PART
cblr-3040	1655	5	currently	currently	ADV
cblr-3040	1655	6	seem	seem	VERB
cblr-3040	1655	7	inclined	inclined	ADJ
cblr-3040	1655	8	to	to	PART
cblr-3040	1655	9	eliminate	eliminate	VERB
cblr-3040	1655	10	the	the	DET
cblr-3040	1655	11	differences	difference	NOUN
cblr-3040	1655	12	between	between	ADP
cblr-3040	1655	13	the	the	DET
cblr-3040	1655	14	rules	rule	NOUN
cblr-3040	1655	15	applicable	applicable	ADJ
cblr-3040	1655	16	to	to	ADP
cblr-3040	1655	17	leases	lease	NOUN
cblr-3040	1655	18	resulting	result	VERB
cblr-3040	1655	19	from	from	ADP
cblr-3040	1655	20	sale	sale	NOUN
cblr-3040	1655	21	-	-	PUNCT
cblr-3040	1655	22	leasebacks	leaseback	NOUN
cblr-3040	1655	23	and	and	CCONJ
cblr-3040	1655	24	leases	lease	NOUN
cblr-3040	1655	25	which	which	PRON
cblr-3040	1655	26	do	do	AUX
cblr-3040	1655	27	not	not	PART
cblr-3040	1655	28	relate	relate	VERB
cblr-3040	1655	29	to	to	ADP
cblr-3040	1655	30	sale	sale	NOUN
cblr-3040	1655	31	-	-	PUNCT
cblr-3040	1655	32	leasebacks	leaseback	NOUN
cblr-3040	1655	33	.	.	PUNCT
cblr-3040	1656	1	in	in	ADP
cblr-3040	1656	2	fact	fact	NOUN
cblr-3040	1656	3	,	,	PUNCT
cblr-3040	1656	4	in	in	ADP
cblr-3040	1656	5	recently	recently	ADV
cblr-3040	1656	6	issuing	issue	VERB
cblr-3040	1656	7	its	its	PRON
cblr-3040	1656	8	statement	statement	NOUN
cblr-3040	1656	9	of	of	ADP
cblr-3040	1656	10	financial	financial	ADJ
cblr-3040	1656	11	accounting	accounting	NOUN
cblr-3040	1656	12	standards	standard	NOUN
cblr-3040	1656	13	(	(	PUNCT
cblr-3040	1656	14	"	"	PUNCT
cblr-3040	1656	15	sfas	sfas	NOUN
cblr-3040	1656	16	"	"	PUNCT
cblr-3040	1656	17	)	)	PUNCT
cblr-3040	1656	18	no	no	INTJ
cblr-3040	1656	19	.	.	NOUN
cblr-3040	1656	20	145	145	NUM
cblr-3040	1656	21	,	,	PUNCT
cblr-3040	1656	22	the	the	DET
cblr-3040	1656	23	columbia	columbia	PROPN
cblr-3040	1656	24	business	business	PROPN
cblr-3040	1656	25	la	la	PROPN
cblr-3040	1656	26	w	w	PROPN
cblr-3040	1656	27	review	review	NOUN
cblr-3040	1656	28	[	[	X
cblr-3040	1656	29	vol	vol	NOUN
cblr-3040	1656	30	.	.	PUNCT
cblr-3040	1656	31	2003	2003	NUM
cblr-3040	1656	32	no	no	NOUN
cblr-3040	1656	33	.	.	PUNCT
cblr-3040	1656	34	1:35	1:35	NUM
cblr-3040	1656	35	]	]	PUNCT
cblr-3040	1656	36	stopping	stop	VERB
cblr-3040	1656	37	enron	enron	PROPN
cblr-3040	1656	38	end	end	NOUN
cblr-3040	1656	39	-	-	PUNCT
cblr-3040	1656	40	runs	run	NOUN
cblr-3040	1656	41	and	and	CCONJ
cblr-3040	1656	42	other	other	ADJ
cblr-3040	1656	43	trick	trick	NOUN
cblr-3040	1656	44	plays	play	VERB
cblr-3040	1656	45	167	167	NUM
cblr-3040	1656	46	footnote	footnote	NOUN
cblr-3040	1656	47	disclosure	disclosure	NOUN
cblr-3040	1656	48	in	in	ADP
cblr-3040	1656	49	financial	financial	ADJ
cblr-3040	1656	50	statements	statement	NOUN
cblr-3040	1656	51	,	,	PUNCT
cblr-3040	1656	52	under	under	ADP
cblr-3040	1656	53	existing	exist	VERB
cblr-3040	1656	54	accounting	accounting	NOUN
cblr-3040	1656	55	rules	rule	NOUN
cblr-3040	1656	56	,	,	PUNCT
cblr-3040	1656	57	of	of	ADP
cblr-3040	1656	58	the	the	DET
cblr-3040	1656	59	terms	term	NOUN
cblr-3040	1656	60	and	and	CCONJ
cblr-3040	1656	61	rental	rental	ADJ
cblr-3040	1656	62	obligations	obligation	NOUN
cblr-3040	1656	63	under	under	ADP
cblr-3040	1656	64	long	long	ADJ
cblr-3040	1656	65	-	-	PUNCT
cblr-3040	1656	66	term	term	NOUN
cblr-3040	1656	67	lease	lease	NOUN
cblr-3040	1656	68	arrangements	arrangement	NOUN
cblr-3040	1656	69	335	335	NUM
cblr-3040	1656	70	has	have	VERB
cblr-3040	1656	71	,	,	PUNCT
cblr-3040	1656	72	despite	despite	SCONJ
cblr-3040	1656	73	recent	recent	ADJ
cblr-3040	1656	74	use	use	NOUN
cblr-3040	1656	75	by	by	ADP
cblr-3040	1656	76	rating	rating	NOUN
cblr-3040	1656	77	agencies	agency	NOUN
cblr-3040	1656	78	to	to	PART
cblr-3040	1656	79	convert	convert	VERB
cblr-3040	1656	80	financial	financial	ADJ
cblr-3040	1656	81	statement	statement	NOUN
cblr-3040	1656	82	figures	figure	NOUN
cblr-3040	1656	83	to	to	PART
cblr-3040	1656	84	take	take	VERB
cblr-3040	1656	85	into	into	ADP
cblr-3040	1656	86	account	account	NOUN
cblr-3040	1656	87	in	in	ADP
cblr-3040	1656	88	their	their	PRON
cblr-3040	1656	89	reports	report	NOUN
cblr-3040	1656	90	the	the	DET
cblr-3040	1656	91	effects	effect	NOUN
cblr-3040	1656	92	of	of	ADP
cblr-3040	1656	93	these	these	DET
cblr-3040	1656	94	transactions	transaction	NOUN
cblr-3040	1656	95	,	,	PUNCT
cblr-3040	1656	96	generally	generally	ADV
cblr-3040	1656	97	been	be	AUX
cblr-3040	1656	98	an	an	DET
cblr-3040	1656	99	insufficient	insufficient	ADJ
cblr-3040	1656	100	means	mean	NOUN
cblr-3040	1656	101	of	of	ADP
cblr-3040	1656	102	bringing	bring	VERB
cblr-3040	1656	103	timely	timely	ADV
cblr-3040	1656	104	,	,	PUNCT
cblr-3040	1656	105	widespread	widespread	ADJ
cblr-3040	1656	106	transparency	transparency	NOUN
cblr-3040	1656	107	to	to	ADP
cblr-3040	1656	108	synthetic	synthetic	ADJ
cblr-3040	1656	109	lease	lease	NOUN
cblr-3040	1656	110	transactions	transaction	NOUN
cblr-3040	1656	111	.	.	PUNCT
cblr-3040	1657	1	6	6	NUM
cblr-3040	1657	2	whether	whether	SCONJ
cblr-3040	1657	3	better	well	ADJ
cblr-3040	1657	4	footnote	footnote	ADJ
cblr-3040	1657	5	disclosure	disclosure	NOUN
cblr-3040	1657	6	is	be	AUX
cblr-3040	1657	7	the	the	DET
cblr-3040	1657	8	best	good	ADJ
cblr-3040	1657	9	course	course	NOUN
cblr-3040	1657	10	is	be	AUX
cblr-3040	1657	11	debatable	debatable	ADJ
cblr-3040	1657	12	.	.	PUNCT
cblr-3040	1658	1	even	even	ADV
cblr-3040	1658	2	assuming	assume	VERB
cblr-3040	1658	3	the	the	DET
cblr-3040	1658	4	goal	goal	NOUN
cblr-3040	1658	5	is	be	AUX
cblr-3040	1658	6	simply	simply	ADV
cblr-3040	1658	7	to	to	PART
cblr-3040	1658	8	provide	provide	VERB
cblr-3040	1658	9	investors	investor	NOUN
cblr-3040	1658	10	with	with	ADP
cblr-3040	1658	11	adequate	adequate	ADJ
cblr-3040	1658	12	information	information	NOUN
cblr-3040	1658	13	in	in	ADP
cblr-3040	1658	14	sec	sec	PROPN
cblr-3040	1658	15	filings	filing	NOUN
cblr-3040	1658	16	,	,	PUNCT
cblr-3040	1658	17	determining	determine	VERB
cblr-3040	1658	18	how	how	SCONJ
cblr-3040	1658	19	much	much	ADJ
cblr-3040	1658	20	and	and	CCONJ
cblr-3040	1658	21	what	what	DET
cblr-3040	1658	22	kind	kind	NOUN
cblr-3040	1658	23	of	of	ADP
cblr-3040	1658	24	disclosure	disclosure	NOUN
cblr-3040	1658	25	would	would	AUX
cblr-3040	1658	26	be	be	AUX
cblr-3040	1658	27	"	"	PUNCT
cblr-3040	1658	28	full	full	ADJ
cblr-3040	1658	29	"	"	PUNCT
cblr-3040	1658	30	and	and	CCONJ
cblr-3040	1658	31	sufficiently	sufficiently	ADV
cblr-3040	1658	32	"	"	PUNCT
cblr-3040	1658	33	transparent	transparent	ADJ
cblr-3040	1658	34	"	"	PUNCT
cblr-3040	1658	35	to	to	PART
cblr-3040	1658	36	allow	allow	VERB
cblr-3040	1658	37	investors	investor	NOUN
cblr-3040	1658	38	(	(	PUNCT
cblr-3040	1658	39	or	or	CCONJ
cblr-3040	1658	40	the	the	DET
cblr-3040	1658	41	securities	security	NOUN
cblr-3040	1658	42	analysts	analyst	NOUN
cblr-3040	1658	43	on	on	ADP
cblr-3040	1658	44	whom	whom	PRON
cblr-3040	1658	45	they	they	PRON
cblr-3040	1658	46	rely	rely	VERB
cblr-3040	1658	47	)	)	PUNCT
cblr-3040	1658	48	to	to	PART
cblr-3040	1658	49	draw	draw	VERB
cblr-3040	1658	50	informed	informed	ADJ
cblr-3040	1658	51	conclusions	conclusion	NOUN
cblr-3040	1658	52	as	as	ADP
cblr-3040	1658	53	to	to	ADP
cblr-3040	1658	54	the	the	DET
cblr-3040	1658	55	effects	effect	NOUN
cblr-3040	1658	56	on	on	ADP
cblr-3040	1658	57	a	a	DET
cblr-3040	1658	58	company	company	NOUN
cblr-3040	1658	59	of	of	ADP
cblr-3040	1658	60	synthetic	synthetic	ADJ
cblr-3040	1658	61	leasing	leasing	NOUN
cblr-3040	1658	62	activity	activity	NOUN
cblr-3040	1658	63	,	,	PUNCT
cblr-3040	1658	64	or	or	CCONJ
cblr-3040	1658	65	any	any	DET
cblr-3040	1658	66	other	other	ADJ
cblr-3040	1658	67	complex	complex	ADJ
cblr-3040	1658	68	business	business	NOUN
cblr-3040	1658	69	transaction	transaction	NOUN
cblr-3040	1658	70	for	for	ADP
cblr-3040	1658	71	that	that	DET
cblr-3040	1658	72	matter	matter	NOUN
cblr-3040	1658	73	,	,	PUNCT
cblr-3040	1658	74	is	be	AUX
cblr-3040	1658	75	a	a	DET
cblr-3040	1658	76	difficult	difficult	ADJ
cblr-3040	1658	77	question	question	NOUN
cblr-3040	1658	78	.	.	PUNCT
cblr-3040	1659	1	with	with	ADP
cblr-3040	1659	2	regard	regard	NOUN
cblr-3040	1659	3	to	to	ADP
cblr-3040	1659	4	synthetic	synthetic	ADJ
cblr-3040	1659	5	leases	lease	NOUN
cblr-3040	1659	6	,	,	PUNCT
cblr-3040	1659	7	weidner	weidner	NOUN
cblr-3040	1659	8	suggests	suggest	VERB
cblr-3040	1659	9	a	a	DET
cblr-3040	1659	10	statement	statement	NOUN
cblr-3040	1659	11	along	along	ADP
cblr-3040	1659	12	the	the	DET
cblr-3040	1659	13	lines	line	NOUN
cblr-3040	1659	14	that	that	PRON
cblr-3040	1659	15	the	the	DET
cblr-3040	1659	16	tenant	tenant	NOUN
cblr-3040	1659	17	disclose	disclose	VERB
cblr-3040	1659	18	"	"	PUNCT
cblr-3040	1659	19	that	that	SCONJ
cblr-3040	1659	20	it	it	PRON
cblr-3040	1659	21	has	have	VERB
cblr-3040	1659	22	a	a	DET
cblr-3040	1659	23	contractual	contractual	ADJ
cblr-3040	1659	24	understanding	understanding	NOUN
cblr-3040	1659	25	that	that	SCONJ
cblr-3040	1659	26	it	it	PRON
cblr-3040	1659	27	,	,	PUNCT
cblr-3040	1659	28	rather	rather	ADV
cblr-3040	1659	29	than	than	ADP
cblr-3040	1659	30	the	the	DET
cblr-3040	1659	31	landlord	landlord	NOUN
cblr-3040	1659	32	,	,	PUNCT
cblr-3040	1659	33	will	will	AUX
cblr-3040	1659	34	report	report	VERB
cblr-3040	1659	35	to	to	ADP
cblr-3040	1659	36	government	government	NOUN
cblr-3040	1659	37	officials	official	NOUN
cblr-3040	1659	38	that	that	SCONJ
cblr-3040	1659	39	it	it	PRON
cblr-3040	1659	40	owns	own	VERB
cblr-3040	1659	41	the	the	DET
cblr-3040	1659	42	fasb	fasb	NOUN
cblr-3040	1659	43	has	have	AUX
cblr-3040	1659	44	perpetuated	perpetuate	VERB
cblr-3040	1659	45	the	the	DET
cblr-3040	1659	46	special	special	ADJ
cblr-3040	1659	47	status	status	NOUN
cblr-3040	1659	48	of	of	ADP
cblr-3040	1659	49	sale	sale	NOUN
cblr-3040	1659	50	-	-	PUNCT
cblr-3040	1659	51	leasebacks	leaseback	NOUN
cblr-3040	1659	52	by	by	ADP
cblr-3040	1659	53	providing	provide	VERB
cblr-3040	1659	54	that	that	SCONJ
cblr-3040	1659	55	if	if	SCONJ
cblr-3040	1659	56	a	a	DET
cblr-3040	1659	57	capital	capital	NOUN
cblr-3040	1659	58	lease	lease	NOUN
cblr-3040	1659	59	is	be	AUX
cblr-3040	1659	60	modified	modify	VERB
cblr-3040	1659	61	to	to	PART
cblr-3040	1659	62	qualify	qualify	VERB
cblr-3040	1659	63	as	as	ADP
cblr-3040	1659	64	an	an	DET
cblr-3040	1659	65	operating	operating	NOUN
cblr-3040	1659	66	lease	lease	NOUN
cblr-3040	1659	67	,	,	PUNCT
cblr-3040	1659	68	it	it	PRON
cblr-3040	1659	69	must	must	AUX
cblr-3040	1659	70	be	be	AUX
cblr-3040	1659	71	tested	test	VERB
cblr-3040	1659	72	under	under	ADP
cblr-3040	1659	73	the	the	DET
cblr-3040	1659	74	sfas	sfas	NOUN
cblr-3040	1659	75	98	98	NUM
cblr-3040	1659	76	rules	rule	NOUN
cblr-3040	1659	77	.	.	PUNCT
cblr-3040	1660	1	see	see	VERB
cblr-3040	1660	2	fasb	fasb	PROPN
cblr-3040	1660	3	statement	statement	NOUN
cblr-3040	1660	4	of	of	ADP
cblr-3040	1660	5	financial	financial	ADJ
cblr-3040	1660	6	and	and	CCONJ
cblr-3040	1660	7	accounting	accounting	NOUN
cblr-3040	1660	8	standards	standard	NOUN
cblr-3040	1660	9	no	no	INTJ
cblr-3040	1660	10	.	.	NOUN
cblr-3040	1660	11	145	145	NUM
cblr-3040	1660	12	(	(	PUNCT
cblr-3040	1660	13	issued	issue	VERB
cblr-3040	1660	14	july	july	PROPN
cblr-3040	1660	15	,	,	PUNCT
cblr-3040	1660	16	2002	2002	NUM
cblr-3040	1660	17	)	)	PUNCT
cblr-3040	1660	18	.	.	PUNCT
cblr-3040	1661	1	331	331	NUM
cblr-3040	1661	2	see	see	VERB
cblr-3040	1661	3	fasb	fasb	NOUN
cblr-3040	1661	4	13	13	NUM
cblr-3040	1661	5	,	,	PUNCT
cblr-3040	1661	6	supra	supra	PROPN
cblr-3040	1661	7	note	note	NOUN
cblr-3040	1661	8	48	48	NUM
cblr-3040	1661	9	.	.	PUNCT
cblr-3040	1662	1	336	336	NUM
cblr-3040	1662	2	see	see	VERB
cblr-3040	1662	3	supra	supra	ADJ
cblr-3040	1662	4	text	text	NOUN
cblr-3040	1662	5	accompanying	accompanying	ADJ
cblr-3040	1662	6	note	note	NOUN
cblr-3040	1662	7	27	27	NUM
cblr-3040	1662	8	.	.	PUNCT
cblr-3040	1663	1	while	while	SCONJ
cblr-3040	1663	2	rating	rating	NOUN
cblr-3040	1663	3	companies	company	NOUN
cblr-3040	1663	4	may	may	AUX
cblr-3040	1663	5	have	have	AUX
cblr-3040	1663	6	begun	begin	VERB
cblr-3040	1663	7	to	to	PART
cblr-3040	1663	8	catch	catch	VERB
cblr-3040	1663	9	up	up	ADP
cblr-3040	1663	10	with	with	ADP
cblr-3040	1663	11	the	the	DET
cblr-3040	1663	12	financial	financial	ADJ
cblr-3040	1663	13	condition	condition	NOUN
cblr-3040	1663	14	implications	implication	NOUN
cblr-3040	1663	15	of	of	ADP
cblr-3040	1663	16	synthetic	synthetic	ADJ
cblr-3040	1663	17	leases	lease	NOUN
cblr-3040	1663	18	,	,	PUNCT
cblr-3040	1663	19	their	their	PRON
cblr-3040	1663	20	analyses	analysis	NOUN
cblr-3040	1663	21	to	to	ADP
cblr-3040	1663	22	date	date	NOUN
cblr-3040	1663	23	were	be	AUX
cblr-3040	1663	24	obviously	obviously	ADV
cblr-3040	1663	25	not	not	PART
cblr-3040	1663	26	enough	enough	ADJ
cblr-3040	1663	27	to	to	PART
cblr-3040	1663	28	spread	spread	VERB
cblr-3040	1663	29	the	the	DET
cblr-3040	1663	30	word	word	NOUN
cblr-3040	1663	31	generally	generally	ADV
cblr-3040	1663	32	,	,	PUNCT
cblr-3040	1663	33	as	as	SCONJ
cblr-3040	1663	34	evidenced	evidence	VERB
cblr-3040	1663	35	by	by	ADP
cblr-3040	1663	36	the	the	DET
cblr-3040	1663	37	surprise	surprise	NOUN
cblr-3040	1663	38	on	on	ADP
cblr-3040	1663	39	the	the	DET
cblr-3040	1663	40	part	part	NOUN
cblr-3040	1663	41	of	of	ADP
cblr-3040	1663	42	market	market	NOUN
cblr-3040	1663	43	observers	observer	NOUN
cblr-3040	1663	44	and	and	CCONJ
cblr-3040	1663	45	the	the	DET
cblr-3040	1663	46	apparent	apparent	ADJ
cblr-3040	1663	47	embarrassment	embarrassment	NOUN
cblr-3040	1663	48	on	on	ADP
cblr-3040	1663	49	the	the	DET
cblr-3040	1663	50	part	part	NOUN
cblr-3040	1663	51	of	of	ADP
cblr-3040	1663	52	corporations	corporation	NOUN
cblr-3040	1663	53	when	when	SCONJ
cblr-3040	1663	54	the	the	DET
cblr-3040	1663	55	magnitude	magnitude	NOUN
cblr-3040	1663	56	of	of	ADP
cblr-3040	1663	57	this	this	DET
cblr-3040	1663	58	"	"	PUNCT
cblr-3040	1663	59	off	off	ADP
cblr-3040	1663	60	-	-	PUNCT
cblr-3040	1663	61	balance	balance	NOUN
cblr-3040	1663	62	sheet	sheet	NOUN
cblr-3040	1663	63	technique	technique	NOUN
cblr-3040	1663	64	"	"	PUNCT
cblr-3040	1663	65	was	be	AUX
cblr-3040	1663	66	recently	recently	ADV
cblr-3040	1663	67	revealed	reveal	VERB
cblr-3040	1663	68	to	to	ADP
cblr-3040	1663	69	the	the	DET
cblr-3040	1663	70	public	public	NOUN
cblr-3040	1663	71	.	.	PUNCT
cblr-3040	1664	1	see	see	VERB
cblr-3040	1664	2	supra	supra	PROPN
cblr-3040	1664	3	reports	report	NOUN
cblr-3040	1664	4	cited	cite	VERB
cblr-3040	1664	5	at	at	ADP
cblr-3040	1664	6	note	note	NOUN
cblr-3040	1664	7	9	9	NUM
cblr-3040	1664	8	.	.	PUNCT
cblr-3040	1665	1	and	and	CCONJ
cblr-3040	1665	2	,	,	PUNCT
cblr-3040	1665	3	in	in	ADP
cblr-3040	1665	4	any	any	DET
cblr-3040	1665	5	event	event	NOUN
cblr-3040	1665	6	,	,	PUNCT
cblr-3040	1665	7	relying	rely	VERB
cblr-3040	1665	8	on	on	ADP
cblr-3040	1665	9	rating	rating	NOUN
cblr-3040	1665	10	companies	company	NOUN
cblr-3040	1665	11	to	to	PART
cblr-3040	1665	12	identify	identify	VERB
cblr-3040	1665	13	such	such	ADJ
cblr-3040	1665	14	problems	problem	NOUN
cblr-3040	1665	15	and	and	CCONJ
cblr-3040	1665	16	then	then	ADV
cblr-3040	1665	17	create	create	VERB
cblr-3040	1665	18	the	the	DET
cblr-3040	1665	19	necessary	necessary	ADJ
cblr-3040	1665	20	adjusting	adjust	VERB
cblr-3040	1665	21	figures	figure	NOUN
cblr-3040	1665	22	is	be	AUX
cblr-3040	1665	23	a	a	DET
cblr-3040	1665	24	poor	poor	ADJ
cblr-3040	1665	25	substitute	substitute	NOUN
cblr-3040	1665	26	for	for	ADP
cblr-3040	1665	27	requiring	require	VERB
cblr-3040	1665	28	public	public	ADJ
cblr-3040	1665	29	companies	company	NOUN
cblr-3040	1665	30	to	to	PART
cblr-3040	1665	31	make	make	VERB
cblr-3040	1665	32	clear	clear	ADJ
cblr-3040	1665	33	disclosure	disclosure	NOUN
cblr-3040	1665	34	in	in	ADP
cblr-3040	1665	35	the	the	DET
cblr-3040	1665	36	first	first	ADJ
cblr-3040	1665	37	instance	instance	NOUN
cblr-3040	1665	38	in	in	ADP
cblr-3040	1665	39	their	their	PRON
cblr-3040	1665	40	financial	financial	ADJ
cblr-3040	1665	41	disclosures	disclosure	NOUN
cblr-3040	1665	42	filed	file	VERB
cblr-3040	1665	43	with	with	ADP
cblr-3040	1665	44	the	the	DET
cblr-3040	1665	45	sec	sec	PROPN
cblr-3040	1665	46	.	.	PUNCT
cblr-3040	1666	1	while	while	SCONJ
cblr-3040	1666	2	the	the	DET
cblr-3040	1666	3	new	new	ADJ
cblr-3040	1666	4	sec	sec	PROPN
cblr-3040	1666	5	rules	rule	NOUN
cblr-3040	1666	6	cited	cite	VERB
cblr-3040	1666	7	supra	supra	PROPN
cblr-3040	1666	8	note	note	PROPN
cblr-3040	1666	9	307	307	NUM
cblr-3040	1666	10	may	may	AUX
cblr-3040	1666	11	help	help	VERB
cblr-3040	1666	12	by	by	ADP
cblr-3040	1666	13	requiring	require	VERB
cblr-3040	1666	14	more	more	ADJ
cblr-3040	1666	15	comprehensive	comprehensive	ADJ
cblr-3040	1666	16	disclosure	disclosure	NOUN
cblr-3040	1666	17	of	of	ADP
cblr-3040	1666	18	financial	financial	ADJ
cblr-3040	1666	19	obligations	obligation	NOUN
cblr-3040	1666	20	associated	associate	VERB
cblr-3040	1666	21	with	with	ADP
cblr-3040	1666	22	off	off	ADP
cblr-3040	1666	23	-	-	PUNCT
cblr-3040	1666	24	balance	balance	NOUN
cblr-3040	1666	25	sheet	sheet	NOUN
cblr-3040	1666	26	financing	financing	NOUN
cblr-3040	1666	27	,	,	PUNCT
cblr-3040	1666	28	they	they	PRON
cblr-3040	1666	29	still	still	ADV
cblr-3040	1666	30	appear	appear	VERB
cblr-3040	1666	31	to	to	PART
cblr-3040	1666	32	fall	fall	VERB
cblr-3040	1666	33	short	short	ADV
cblr-3040	1666	34	of	of	ADP
cblr-3040	1666	35	expressly	expressly	ADV
cblr-3040	1666	36	requiring	require	VERB
cblr-3040	1666	37	description	description	NOUN
cblr-3040	1666	38	of	of	ADP
cblr-3040	1666	39	book	book	NOUN
cblr-3040	1666	40	-	-	PUNCT
cblr-3040	1666	41	tax	tax	NOUN
cblr-3040	1666	42	divergence	divergence	NOUN
cblr-3040	1666	43	in	in	ADP
cblr-3040	1666	44	clear	clear	ADJ
cblr-3040	1666	45	terms	term	NOUN
cblr-3040	1666	46	.	.	PUNCT
cblr-3040	1667	1	columbia	columbia	PROPN
cblr-3040	1667	2	business	business	PROPN
cblr-3040	1667	3	law	law	PROPN
cblr-3040	1667	4	review	review	VERB
cblr-3040	1667	5	encumbered	encumbered	ADJ
cblr-3040	1667	6	asset	asset	NOUN
cblr-3040	1667	7	.	.	PUNCT
cblr-3040	1668	1	'	'	PUNCT
cblr-3040	1668	2	337	337	NUM
cblr-3040	1668	3	that	that	PRON
cblr-3040	1668	4	would	would	AUX
cblr-3040	1668	5	be	be	AUX
cblr-3040	1668	6	a	a	DET
cblr-3040	1668	7	definite	definite	ADJ
cblr-3040	1668	8	improvement	improvement	NOUN
cblr-3040	1668	9	,	,	PUNCT
cblr-3040	1668	10	but	but	CCONJ
cblr-3040	1668	11	is	be	AUX
cblr-3040	1668	12	it	it	PRON
cblr-3040	1668	13	enough	enough	ADV
cblr-3040	1668	14	?	?	PUNCT
cblr-3040	1669	1	under	under	ADP
cblr-3040	1669	2	the	the	DET
cblr-3040	1669	3	sentiments	sentiment	NOUN
cblr-3040	1669	4	expressed	express	VERB
cblr-3040	1669	5	by	by	ADP
cblr-3040	1669	6	congress	congress	PROPN
cblr-3040	1669	7	in	in	ADP
cblr-3040	1669	8	directing	direct	VERB
cblr-3040	1669	9	that	that	SCONJ
cblr-3040	1669	10	the	the	DET
cblr-3040	1669	11	sec	sec	PROPN
cblr-3040	1669	12	look	look	VERB
cblr-3040	1669	13	into	into	ADP
cblr-3040	1669	14	off	off	ADP
cblr-3040	1669	15	-	-	PUNCT
cblr-3040	1669	16	balance	balance	NOUN
cblr-3040	1669	17	sheet	sheet	NOUN
cblr-3040	1669	18	financing	financing	NOUN
cblr-3040	1669	19	disclosures,338	disclosures,338	NOUN
cblr-3040	1669	20	perhaps	perhaps	ADV
cblr-3040	1669	21	a	a	DET
cblr-3040	1669	22	more	more	ADV
cblr-3040	1669	23	descriptive	descriptive	ADJ
cblr-3040	1669	24	approach	approach	NOUN
cblr-3040	1669	25	would	would	AUX
cblr-3040	1669	26	be	be	AUX
cblr-3040	1669	27	a	a	DET
cblr-3040	1669	28	requirement	requirement	NOUN
cblr-3040	1669	29	that	that	SCONJ
cblr-3040	1669	30	the	the	DET
cblr-3040	1669	31	tenant	tenant	NOUN
cblr-3040	1669	32	in	in	ADP
cblr-3040	1669	33	a	a	DET
cblr-3040	1669	34	synthetic	synthetic	ADJ
cblr-3040	1669	35	lease	lease	NOUN
cblr-3040	1669	36	of	of	ADP
cblr-3040	1669	37	real	real	ADJ
cblr-3040	1669	38	estate	estate	NOUN
cblr-3040	1669	39	include	include	VERB
cblr-3040	1669	40	,	,	PUNCT
cblr-3040	1669	41	in	in	ADP
cblr-3040	1669	42	a	a	DET
cblr-3040	1669	43	prominent	prominent	ADJ
cblr-3040	1669	44	place	place	NOUN
cblr-3040	1669	45	in	in	ADP
cblr-3040	1669	46	the	the	DET
cblr-3040	1669	47	financial	financial	ADJ
cblr-3040	1669	48	statement	statement	NOUN
cblr-3040	1669	49	notes	note	NOUN
cblr-3040	1669	50	,	,	PUNCT
cblr-3040	1669	51	something	something	PRON
cblr-3040	1669	52	along	along	ADP
cblr-3040	1669	53	the	the	DET
cblr-3040	1669	54	following	follow	VERB
cblr-3040	1669	55	lines	line	NOUN
cblr-3040	1669	56	:	:	PUNCT
cblr-3040	1669	57	the	the	DET
cblr-3040	1669	58	company	company	NOUN
cblr-3040	1669	59	has	have	AUX
cblr-3040	1669	60	leased	lease	VERB
cblr-3040	1669	61	a	a	DET
cblr-3040	1669	62	building	building	NOUN
cblr-3040	1669	63	that	that	PRON
cblr-3040	1669	64	cost	cost	VERB
cblr-3040	1669	65	the	the	DET
cblr-3040	1669	66	party	party	NOUN
cblr-3040	1669	67	called	call	VERB
cblr-3040	1669	68	the	the	DET
cblr-3040	1669	69	landlord	landlord	NOUN
cblr-3040	1669	70	$	$	SYM
cblr-3040	1669	71	_	_	PRON
cblr-3040	1669	72	to	to	PART
cblr-3040	1669	73	acquire	acquire	VERB
cblr-3040	1669	74	/	/	SYM
cblr-3040	1669	75	construct	construct	NOUN
cblr-3040	1669	76	.	.	PUNCT
cblr-3040	1670	1	the	the	DET
cblr-3040	1670	2	company	company	NOUN
cblr-3040	1670	3	's	's	PART
cblr-3040	1670	4	rent	rent	NOUN
cblr-3040	1670	5	payments	payment	NOUN
cblr-3040	1670	6	are	be	AUX
cblr-3040	1670	7	scheduled	schedule	VERB
cblr-3040	1670	8	to	to	PART
cblr-3040	1670	9	be	be	AUX
cblr-3040	1670	10	as	as	SCONJ
cblr-3040	1670	11	follows	follow	VERB
cblr-3040	1670	12	:	:	PUNCT
cblr-3040	1670	13	...	...	PUNCT
cblr-3040	1670	14	there	there	PRON
cblr-3040	1670	15	is	be	VERB
cblr-3040	1670	16	a	a	DET
cblr-3040	1670	17	$	$	SYM
cblr-3040	1670	18	_	_	PRON
cblr-3040	1670	19	mortgage	mortgage	NOUN
cblr-3040	1670	20	against	against	ADP
cblr-3040	1670	21	the	the	DET
cblr-3040	1670	22	property	property	NOUN
cblr-3040	1670	23	.	.	PUNCT
cblr-3040	1671	1	the	the	DET
cblr-3040	1671	2	company	company	NOUN
cblr-3040	1671	3	is	be	AUX
cblr-3040	1671	4	in	in	ADP
cblr-3040	1671	5	its	its	PRON
cblr-3040	1671	6	tax	tax	NOUN
cblr-3040	1671	7	returns	return	NOUN
cblr-3040	1671	8	taking	take	VERB
cblr-3040	1671	9	the	the	DET
cblr-3040	1671	10	position	position	NOUN
cblr-3040	1671	11	that	that	SCONJ
cblr-3040	1671	12	,	,	PUNCT
cblr-3040	1671	13	despite	despite	SCONJ
cblr-3040	1671	14	being	be	AUX
cblr-3040	1671	15	named	name	VERB
cblr-3040	1671	16	the	the	DET
cblr-3040	1671	17	"	"	PUNCT
cblr-3040	1671	18	tenant	tenant	NOUN
cblr-3040	1671	19	"	"	PUNCT
cblr-3040	1671	20	under	under	ADP
cblr-3040	1671	21	the	the	DET
cblr-3040	1671	22	lease	lease	NOUN
cblr-3040	1671	23	,	,	PUNCT
cblr-3040	1671	24	it	it	PRON
cblr-3040	1671	25	has	have	VERB
cblr-3040	1671	26	so	so	ADV
cblr-3040	1671	27	many	many	ADJ
cblr-3040	1671	28	of	of	ADP
cblr-3040	1671	29	the	the	DET
cblr-3040	1671	30	risks	risk	NOUN
cblr-3040	1671	31	and	and	CCONJ
cblr-3040	1671	32	potential	potential	ADJ
cblr-3040	1671	33	rewards	reward	NOUN
cblr-3040	1671	34	involved	involve	VERB
cblr-3040	1671	35	that	that	SCONJ
cblr-3040	1671	36	it	it	PRON
cblr-3040	1671	37	should	should	AUX
cblr-3040	1671	38	be	be	AUX
cblr-3040	1671	39	treated	treat	VERB
cblr-3040	1671	40	as	as	ADP
cblr-3040	1671	41	the	the	DET
cblr-3040	1671	42	owner	owner	NOUN
cblr-3040	1671	43	of	of	ADP
cblr-3040	1671	44	the	the	DET
cblr-3040	1671	45	property	property	NOUN
cblr-3040	1671	46	and	and	CCONJ
cblr-3040	1671	47	the	the	DET
cblr-3040	1671	48	borrower	borrower	NOUN
cblr-3040	1671	49	of	of	ADP
cblr-3040	1671	50	the	the	DET
cblr-3040	1671	51	mortgage	mortgage	NOUN
cblr-3040	1671	52	loan	loan	NOUN
cblr-3040	1671	53	for	for	ADP
cblr-3040	1671	54	federal	federal	ADJ
cblr-3040	1671	55	income	income	NOUN
cblr-3040	1671	56	tax	tax	NOUN
cblr-3040	1671	57	purposes	purpose	NOUN
cblr-3040	1671	58	.	.	PUNCT
cblr-3040	1672	1	however	however	ADV
cblr-3040	1672	2	,	,	PUNCT
cblr-3040	1672	3	under	under	ADP
cblr-3040	1672	4	its	its	PRON
cblr-3040	1672	5	interpretation	interpretation	NOUN
cblr-3040	1672	6	of	of	ADP
cblr-3040	1672	7	financial	financial	ADJ
cblr-3040	1672	8	accounting	accounting	NOUN
cblr-3040	1672	9	rules	rule	NOUN
cblr-3040	1672	10	,	,	PUNCT
cblr-3040	1672	11	the	the	DET
cblr-3040	1672	12	company	company	NOUN
cblr-3040	1672	13	is	be	AUX
cblr-3040	1672	14	treating	treat	VERB
cblr-3040	1672	15	itself	itself	PRON
cblr-3040	1672	16	as	as	ADP
cblr-3040	1672	17	merely	merely	ADV
cblr-3040	1672	18	a	a	DET
cblr-3040	1672	19	rent	rent	NOUN
cblr-3040	1672	20	-	-	PUNCT
cblr-3040	1672	21	paying	pay	VERB
cblr-3040	1672	22	tenant	tenant	NOUN
cblr-3040	1672	23	under	under	ADP
cblr-3040	1672	24	the	the	DET
cblr-3040	1672	25	lease	lease	NOUN
cblr-3040	1672	26	and	and	CCONJ
cblr-3040	1672	27	is	be	AUX
cblr-3040	1672	28	not	not	PART
cblr-3040	1672	29	including	include	VERB
cblr-3040	1672	30	the	the	DET
cblr-3040	1672	31	asset	asset	NOUN
cblr-3040	1672	32	nor	nor	CCONJ
cblr-3040	1672	33	the	the	DET
cblr-3040	1672	34	$	$	SYM
cblr-3040	1672	35	_	_	PRON
cblr-3040	1672	36	mortgage	mortgage	NOUN
cblr-3040	1672	37	liability	liability	NOUN
cblr-3040	1672	38	in	in	ADP
cblr-3040	1672	39	the	the	DET
cblr-3040	1672	40	balance	balance	NOUN
cblr-3040	1672	41	sheet	sheet	NOUN
cblr-3040	1672	42	included	include	VERB
cblr-3040	1672	43	in	in	ADP
cblr-3040	1672	44	these	these	DET
cblr-3040	1672	45	financial	financial	ADJ
cblr-3040	1672	46	statements	statement	NOUN
cblr-3040	1672	47	.	.	PUNCT
cblr-3040	1673	1	if	if	SCONJ
cblr-3040	1673	2	the	the	DET
cblr-3040	1673	3	"	"	PUNCT
cblr-3040	1673	4	leased	lease	VERB
cblr-3040	1673	5	"	"	PUNCT
cblr-3040	1673	6	property	property	NOUN
cblr-3040	1673	7	declines	decline	NOUN
cblr-3040	1673	8	in	in	ADP
cblr-3040	1673	9	value	value	NOUN
cblr-3040	1673	10	,	,	PUNCT
cblr-3040	1673	11	then	then	ADV
cblr-3040	1673	12	at	at	ADP
cblr-3040	1673	13	the	the	DET
cblr-3040	1673	14	end	end	NOUN
cblr-3040	1673	15	of	of	ADP
cblr-3040	1673	16	the	the	DET
cblr-3040	1673	17	lease	lease	NOUN
cblr-3040	1673	18	the	the	DET
cblr-3040	1673	19	company	company	NOUN
cblr-3040	1673	20	will	will	AUX
cblr-3040	1673	21	have	have	VERB
cblr-3040	1673	22	to	to	PART
cblr-3040	1673	23	satisfy	satisfy	VERB
cblr-3040	1673	24	financial	financial	ADJ
cblr-3040	1673	25	obligations	obligation	NOUN
cblr-3040	1673	26	under	under	ADP
cblr-3040	1673	27	residual	residual	ADJ
cblr-3040	1673	28	value	value	NOUN
cblr-3040	1673	29	guarantees	guarantee	NOUN
cblr-3040	1673	30	or	or	CCONJ
cblr-3040	1673	31	other	other	ADJ
cblr-3040	1673	32	arrangements	arrangement	NOUN
cblr-3040	1673	33	.	.	PUNCT
cblr-3040	1674	1	it	it	PRON
cblr-3040	1674	2	may	may	AUX
cblr-3040	1674	3	be	be	AUX
cblr-3040	1674	4	that	that	SCONJ
cblr-3040	1674	5	the	the	DET
cblr-3040	1674	6	sarbanes	sarbanes	PROPN
cblr-3040	1674	7	-	-	PUNCT
cblr-3040	1674	8	oxley	oxley	ADJ
cblr-3040	1674	9	act	act	NOUN
cblr-3040	1674	10	will	will	AUX
cblr-3040	1674	11	result	result	VERB
cblr-3040	1674	12	in	in	ADP
cblr-3040	1674	13	some	some	DET
cblr-3040	1674	14	sort	sort	NOUN
cblr-3040	1674	15	of	of	ADP
cblr-3040	1674	16	"	"	PUNCT
cblr-3040	1674	17	plain	plain	ADJ
cblr-3040	1674	18	english	english	ADJ
cblr-3040	1674	19	"	"	PUNCT
cblr-3040	1674	20	disclosure	disclosure	NOUN
cblr-3040	1674	21	of	of	ADP
cblr-3040	1674	22	this	this	DET
cblr-3040	1674	23	type	type	NOUN
cblr-3040	1674	24	,	,	PUNCT
cblr-3040	1674	25	though	though	SCONJ
cblr-3040	1674	26	it	it	PRON
cblr-3040	1674	27	may	may	AUX
cblr-3040	1674	28	oversimplify	oversimplify	VERB
cblr-3040	1674	29	the	the	DET
cblr-3040	1674	30	synthetic	synthetic	ADJ
cblr-3040	1674	31	lease	lease	NOUN
cblr-3040	1674	32	arrangements	arrangement	NOUN
cblr-3040	1674	33	in	in	ADP
cblr-3040	1674	34	some	some	DET
cblr-3040	1674	35	respects	respect	NOUN
cblr-3040	1674	36	.	.	PUNCT
cblr-3040	1675	1	of	of	ADP
cblr-3040	1675	2	course	course	ADV
cblr-3040	1675	3	,	,	PUNCT
cblr-3040	1675	4	this	this	PRON
cblr-3040	1675	5	only	only	ADV
cblr-3040	1675	6	makes	make	VERB
cblr-3040	1675	7	sense	sense	NOUN
cblr-3040	1675	8	in	in	ADP
cblr-3040	1675	9	the	the	DET
cblr-3040	1675	10	context	context	NOUN
cblr-3040	1675	11	of	of	ADP
cblr-3040	1675	12	synthetic	synthetic	ADJ
cblr-3040	1675	13	leases	lease	NOUN
cblr-3040	1675	14	if	if	SCONJ
cblr-3040	1675	15	one	one	PRON
cblr-3040	1675	16	assumes	assume	VERB
cblr-3040	1675	17	that	that	SCONJ
cblr-3040	1675	18	the	the	DET
cblr-3040	1675	19	gaap	gaap	PROPN
cblr-3040	1675	20	treatment	treatment	NOUN
cblr-3040	1675	21	as	as	ADP
cblr-3040	1675	22	an	an	DET
cblr-3040	1675	23	operating	operating	NOUN
cblr-3040	1675	24	lease	lease	NOUN
cblr-3040	1675	25	is	be	AUX
cblr-3040	1675	26	acceptable	acceptable	ADJ
cblr-3040	1675	27	.	.	PUNCT
cblr-3040	1676	1	at	at	ADV
cblr-3040	1676	2	least	least	ADV
cblr-3040	1676	3	one	one	NUM
cblr-3040	1676	4	commentator	commentator	NOUN
cblr-3040	1676	5	has	have	AUX
cblr-3040	1676	6	concluded	conclude	VERB
cblr-3040	1676	7	that	that	SCONJ
cblr-3040	1676	8	"	"	PUNCT
cblr-3040	1676	9	fasb	fasb	NOUN
cblr-3040	1676	10	should	should	AUX
cblr-3040	1676	11	adopt	adopt	VERB
cblr-3040	1676	12	certain	certain	ADJ
cblr-3040	1676	13	modifications	modification	NOUN
cblr-3040	1676	14	in	in	ADP
cblr-3040	1676	15	financial	financial	ADJ
cblr-3040	1676	16	accounting	accounting	NOUN
cblr-3040	1676	17	rules	rule	NOUN
cblr-3040	1676	18	that	that	PRON
cblr-3040	1676	19	would	would	AUX
cblr-3040	1676	20	bring	bring	VERB
cblr-3040	1676	21	the	the	DET
cblr-3040	1676	22	synthetic	synthetic	ADJ
cblr-3040	1676	23	lease	lease	NOUN
cblr-3040	1676	24	where	where	SCONJ
cblr-3040	1676	25	it	it	PRON
cblr-3040	1676	26	belongs	belong	VERB
cblr-3040	1676	27	-on	-on	ADP
cblr-3040	1676	28	a	a	DET
cblr-3040	1676	29	corporation	corporation	NOUN
cblr-3040	1676	30	's	's	PART
cblr-3040	1676	31	balance	balance	NOUN
cblr-3040	1676	32	sheet	sheet	NOUN
cblr-3040	1676	33	,	,	PUNCT
cblr-3040	1676	34	not	not	PART
cblr-3040	1676	35	...	...	PUNCT
cblr-3040	1676	36	weidner	weidner	NOUN
cblr-3040	1676	37	,	,	PUNCT
cblr-3040	1676	38	supra	supra	PROPN
cblr-3040	1676	39	note	note	NOUN
cblr-3040	1676	40	3	3	NUM
cblr-3040	1676	41	,	,	PUNCT
cblr-3040	1676	42	at	at	ADP
cblr-3040	1676	43	487	487	NUM
cblr-3040	1676	44	.	.	NOUN
cblr-3040	1676	45	338	338	NUM
cblr-3040	1676	46	see	see	VERB
cblr-3040	1676	47	supra	supra	ADJ
cblr-3040	1676	48	text	text	NOUN
cblr-3040	1676	49	accompanying	accompanying	ADJ
cblr-3040	1676	50	notes	note	NOUN
cblr-3040	1676	51	308	308	NUM
cblr-3040	1676	52	-	-	SYM
cblr-3040	1676	53	10	10	NUM
cblr-3040	1676	54	.	.	PUNCT
cblr-3040	1677	1	[	[	X
cblr-3040	1677	2	vol	vol	NOUN
cblr-3040	1677	3	.	.	PUNCT
cblr-3040	1677	4	2003	2003	NUM
cblr-3040	1677	5	no	no	NOUN
cblr-3040	1677	6	.	.	PUNCT
cblr-3040	1678	1	1:35	1:35	NUM
cblr-3040	1678	2	]	]	PUNCT
cblr-3040	1678	3	stopping	stop	VERB
cblr-3040	1678	4	enronend	enronend	NOUN
cblr-3040	1678	5	-	-	PUNCT
cblr-3040	1678	6	runsand	runsand	NOUN
cblr-3040	1678	7	other	other	ADJ
cblr-3040	1678	8	trick	trick	NOUN
cblr-3040	1678	9	plays	play	VERB
cblr-3040	1678	10	169	169	NUM
cblr-3040	1678	11	buried	bury	VERB
cblr-3040	1678	12	in	in	ADP
cblr-3040	1678	13	the	the	DET
cblr-3040	1678	14	footnotes	footnote	NOUN
cblr-3040	1678	15	.	.	PUNCT
cblr-3040	1679	1	'	'	NUM
cblr-3040	1679	2	339	339	NUM
cblr-3040	1679	3	while	while	SCONJ
cblr-3040	1679	4	that	that	PRON
cblr-3040	1679	5	certainly	certainly	ADV
cblr-3040	1679	6	has	have	VERB
cblr-3040	1679	7	great	great	ADJ
cblr-3040	1679	8	appeal	appeal	NOUN
cblr-3040	1679	9	(	(	PUNCT
cblr-3040	1679	10	and	and	CCONJ
cblr-3040	1679	11	may	may	AUX
cblr-3040	1679	12	,	,	PUNCT
cblr-3040	1679	13	in	in	ADP
cblr-3040	1679	14	some	some	DET
cblr-3040	1679	15	cases	case	NOUN
cblr-3040	1679	16	,	,	PUNCT
cblr-3040	1679	17	result	result	VERB
cblr-3040	1679	18	in	in	ADP
cblr-3040	1679	19	any	any	DET
cblr-3040	1679	20	event	event	NOUN
cblr-3040	1679	21	under	under	ADP
cblr-3040	1679	22	fasb	fasb	PROPN
cblr-3040	1679	23	's	's	PART
cblr-3040	1679	24	2003	2003	NUM
cblr-3040	1679	25	consolidation	consolidation	NOUN
cblr-3040	1679	26	interpretation	interpretation	NOUN
cblr-3040	1679	27	)	)	PUNCT
cblr-3040	1679	28	,	,	PUNCT
cblr-3040	1679	29	and	and	CCONJ
cblr-3040	1679	30	is	be	AUX
cblr-3040	1679	31	likely	likely	ADJ
cblr-3040	1679	32	the	the	DET
cblr-3040	1679	33	right	right	ADJ
cblr-3040	1679	34	answer	answer	NOUN
cblr-3040	1679	35	with	with	ADP
cblr-3040	1679	36	respect	respect	NOUN
cblr-3040	1679	37	to	to	ADP
cblr-3040	1679	38	the	the	DET
cblr-3040	1679	39	"	"	PUNCT
cblr-3040	1679	40	typical	typical	ADJ
cblr-3040	1679	41	"	"	PUNCT
cblr-3040	1679	42	synthetic	synthetic	ADJ
cblr-3040	1679	43	lease	lease	NOUN
cblr-3040	1679	44	arrangements	arrangement	NOUN
cblr-3040	1679	45	discussed	discuss	VERB
cblr-3040	1679	46	in	in	ADP
cblr-3040	1679	47	tax	tax	NOUN
cblr-3040	1679	48	and	and	CCONJ
cblr-3040	1679	49	accounting	accounting	NOUN
cblr-3040	1679	50	literature	literature	NOUN
cblr-3040	1679	51	,	,	PUNCT
cblr-3040	1679	52	it	it	PRON
cblr-3040	1679	53	leaves	leave	VERB
cblr-3040	1679	54	some	some	DET
cblr-3040	1679	55	work	work	NOUN
cblr-3040	1679	56	to	to	PART
cblr-3040	1679	57	be	be	AUX
cblr-3040	1679	58	done	do	VERB
cblr-3040	1679	59	if	if	SCONJ
cblr-3040	1679	60	creative	creative	ADJ
cblr-3040	1679	61	planners	planner	NOUN
cblr-3040	1679	62	tinker	tinker	VERB
cblr-3040	1679	63	with	with	ADP
cblr-3040	1679	64	the	the	DET
cblr-3040	1679	65	typical	typical	ADJ
cblr-3040	1679	66	arrangements	arrangement	NOUN
cblr-3040	1679	67	so	so	SCONJ
cblr-3040	1679	68	as	as	SCONJ
cblr-3040	1679	69	to	to	PART
cblr-3040	1679	70	arguably	arguably	ADV
cblr-3040	1679	71	put	put	VERB
cblr-3040	1679	72	pressure	pressure	NOUN
cblr-3040	1679	73	on	on	ADP
cblr-3040	1679	74	the	the	DET
cblr-3040	1679	75	fasb	fasb	NOUN
cblr-3040	1679	76	to	to	PART
cblr-3040	1679	77	clearly	clearly	ADV
cblr-3040	1679	78	define	define	VERB
cblr-3040	1679	79	"	"	PUNCT
cblr-3040	1679	80	synthetic	synthetic	ADJ
cblr-3040	1679	81	"	"	PUNCT
cblr-3040	1679	82	-unless	-unless	NOUN
cblr-3040	1679	83	it	it	PRON
cblr-3040	1679	84	is	be	AUX
cblr-3040	1679	85	defined	define	VERB
cblr-3040	1679	86	by	by	ADP
cblr-3040	1679	87	reference	reference	NOUN
cblr-3040	1679	88	to	to	ADP
cblr-3040	1679	89	the	the	DET
cblr-3040	1679	90	corporation	corporation	NOUN
cblr-3040	1679	91	's	's	PART
cblr-3040	1679	92	tax	tax	NOUN
cblr-3040	1679	93	treatment	treatment	NOUN
cblr-3040	1679	94	of	of	ADP
cblr-3040	1679	95	the	the	DET
cblr-3040	1679	96	transaction	transaction	NOUN
cblr-3040	1679	97	.	.	PUNCT
cblr-3040	1680	1	while	while	SCONJ
cblr-3040	1680	2	weidner	weidner	NOUN
cblr-3040	1680	3	stopped	stop	VERB
cblr-3040	1680	4	short	short	ADV
cblr-3040	1680	5	of	of	ADP
cblr-3040	1680	6	such	such	DET
cblr-3040	1680	7	an	an	DET
cblr-3040	1680	8	approach	approach	NOUN
cblr-3040	1680	9	in	in	ADP
cblr-3040	1680	10	his	his	PRON
cblr-3040	1680	11	conclusion	conclusion	NOUN
cblr-3040	1680	12	,	,	PUNCT
cblr-3040	1680	13	noting	note	VERB
cblr-3040	1680	14	that	that	SCONJ
cblr-3040	1680	15	even	even	ADV
cblr-3040	1680	16	the	the	DET
cblr-3040	1680	17	disclosure	disclosure	NOUN
cblr-3040	1680	18	he	he	PRON
cblr-3040	1680	19	suggested	suggest	VERB
cblr-3040	1680	20	might	might	AUX
cblr-3040	1680	21	raise	raise	VERB
cblr-3040	1680	22	objections	objection	NOUN
cblr-3040	1680	23	from	from	ADP
cblr-3040	1680	24	the	the	DET
cblr-3040	1680	25	accounting	accounting	NOUN
cblr-3040	1680	26	profession	profession	NOUN
cblr-3040	1680	27	"	"	PUNCT
cblr-3040	1680	28	on	on	ADP
cblr-3040	1680	29	the	the	DET
cblr-3040	1680	30	ground	ground	NOUN
cblr-3040	1680	31	that	that	SCONJ
cblr-3040	1680	32	fasb	fasb	NOUN
cblr-3040	1680	33	should	should	AUX
cblr-3040	1680	34	not	not	PART
cblr-3040	1680	35	base	base	VERB
cblr-3040	1680	36	financial	financial	ADJ
cblr-3040	1680	37	accounting	accounting	NOUN
cblr-3040	1680	38	treatment	treatment	NOUN
cblr-3040	1680	39	upon	upon	SCONJ
cblr-3040	1680	40	federal	federal	ADJ
cblr-3040	1680	41	income	income	NOUN
cblr-3040	1680	42	tax	tax	NOUN
cblr-3040	1680	43	classification	classification	NOUN
cblr-3040	1680	44	,	,	PUNCT
cblr-3040	1680	45	'	'	NUM
cblr-3040	1680	46	340	340	NUM
cblr-3040	1680	47	it	it	PRON
cblr-3040	1680	48	is	be	AUX
cblr-3040	1680	49	time	time	NOUN
cblr-3040	1680	50	to	to	PART
cblr-3040	1680	51	recognize	recognize	VERB
cblr-3040	1680	52	that	that	SCONJ
cblr-3040	1680	53	there	there	PRON
cblr-3040	1680	54	is	be	VERB
cblr-3040	1680	55	no	no	DET
cblr-3040	1680	56	sin	sin	NOUN
cblr-3040	1680	57	in	in	ADP
cblr-3040	1680	58	having	have	VERB
cblr-3040	1680	59	book	book	NOUN
cblr-3040	1680	60	accounting	accounting	NOUN
cblr-3040	1680	61	follow	follow	NOUN
cblr-3040	1680	62	tax	tax	NOUN
cblr-3040	1680	63	law	law	NOUN
cblr-3040	1680	64	when	when	SCONJ
cblr-3040	1680	65	the	the	DET
cblr-3040	1680	66	tax	tax	NOUN
cblr-3040	1680	67	law	law	NOUN
cblr-3040	1680	68	has	have	VERB
cblr-3040	1680	69	the	the	DET
cblr-3040	1680	70	better	well	ADJ
cblr-3040	1680	71	answer	answer	NOUN
cblr-3040	1680	72	.	.	PUNCT
cblr-3040	1681	1	a	a	DET
cblr-3040	1681	2	consistency	consistency	NOUN
cblr-3040	1681	3	requirement	requirement	NOUN
cblr-3040	1681	4	on	on	ADP
cblr-3040	1681	5	the	the	DET
cblr-3040	1681	6	reporting	reporting	NOUN
cblr-3040	1681	7	of	of	ADP
cblr-3040	1681	8	synthetic	synthetic	ADJ
cblr-3040	1681	9	leases	lease	NOUN
cblr-3040	1681	10	should	should	AUX
cblr-3040	1681	11	be	be	AUX
cblr-3040	1681	12	seriously	seriously	ADV
cblr-3040	1681	13	considered	consider	VERB
cblr-3040	1681	14	by	by	ADP
cblr-3040	1681	15	fasb	fasb	NOUN
cblr-3040	1681	16	and	and	CCONJ
cblr-3040	1681	17	the	the	DET
cblr-3040	1681	18	sec	sec	PROPN
cblr-3040	1681	19	.	.	PUNCT
cblr-3040	1682	1	it	it	PRON
cblr-3040	1682	2	might	might	AUX
cblr-3040	1682	3	best	well	ADV
cblr-3040	1682	4	take	take	VERB
cblr-3040	1682	5	the	the	DET
cblr-3040	1682	6	form	form	NOUN
cblr-3040	1682	7	of	of	ADP
cblr-3040	1682	8	a	a	DET
cblr-3040	1682	9	transaction	transaction	NOUN
cblr-3040	1682	10	-	-	PUNCT
cblr-3040	1682	11	based	base	VERB
cblr-3040	1682	12	presumption	presumption	NOUN
cblr-3040	1682	13	.	.	PUNCT
cblr-3040	1683	1	for	for	ADP
cblr-3040	1683	2	example	example	NOUN
cblr-3040	1683	3	,	,	PUNCT
cblr-3040	1683	4	perhaps	perhaps	ADV
cblr-3040	1683	5	a	a	DET
cblr-3040	1683	6	public	public	ADJ
cblr-3040	1683	7	company	company	NOUN
cblr-3040	1683	8	intending	intend	VERB
cblr-3040	1683	9	to	to	PART
cblr-3040	1683	10	claim	claim	VERB
cblr-3040	1683	11	federal	federal	ADJ
cblr-3040	1683	12	income	income	NOUN
cblr-3040	1683	13	tax	tax	NOUN
cblr-3040	1683	14	ownership	ownership	NOUN
cblr-3040	1683	15	in	in	ADP
cblr-3040	1683	16	a	a	DET
cblr-3040	1683	17	synthetic	synthetic	ADJ
cblr-3040	1683	18	lease	lease	NOUN
cblr-3040	1683	19	arrangement	arrangement	NOUN
cblr-3040	1683	20	should	should	AUX
cblr-3040	1683	21	be	be	AUX
cblr-3040	1683	22	required	require	VERB
cblr-3040	1683	23	to	to	PART
cblr-3040	1683	24	report	report	VERB
cblr-3040	1683	25	consistently	consistently	ADV
cblr-3040	1683	26	in	in	ADP
cblr-3040	1683	27	its	its	PRON
cblr-3040	1683	28	balance	balance	NOUN
cblr-3040	1683	29	sheet	sheet	NOUN
cblr-3040	1683	30	in	in	ADP
cblr-3040	1683	31	the	the	DET
cblr-3040	1683	32	absence	absence	NOUN
cblr-3040	1683	33	of	of	ADP
cblr-3040	1683	34	a	a	DET
cblr-3040	1683	35	letter	letter	NOUN
cblr-3040	1683	36	ruling	rule	VERB
cblr-3040	1683	37	from	from	ADP
cblr-3040	1683	38	the	the	DET
cblr-3040	1683	39	sec	sec	PROPN
cblr-3040	1683	40	permitting	permit	VERB
cblr-3040	1683	41	off	off	ADP
cblr-3040	1683	42	-	-	PUNCT
cblr-3040	1683	43	balance	balance	NOUN
cblr-3040	1683	44	sheet	sheet	NOUN
cblr-3040	1683	45	treatment	treatment	NOUN
cblr-3040	1683	46	(	(	PUNCT
cblr-3040	1683	47	for	for	ADP
cblr-3040	1683	48	which	which	PRON
cblr-3040	1683	49	the	the	DET
cblr-3040	1683	50	burden	burden	NOUN
cblr-3040	1683	51	of	of	ADP
cblr-3040	1683	52	proof	proof	NOUN
cblr-3040	1683	53	should	should	AUX
cblr-3040	1683	54	be	be	AUX
cblr-3040	1683	55	on	on	ADP
cblr-3040	1683	56	the	the	DET
cblr-3040	1683	57	corporation	corporation	NOUN
cblr-3040	1683	58	to	to	PART
cblr-3040	1683	59	clearly	clearly	ADV
cblr-3040	1683	60	show	show	VERB
cblr-3040	1683	61	why	why	SCONJ
cblr-3040	1683	62	the	the	DET
cblr-3040	1683	63	benefits	benefit	NOUN
cblr-3040	1683	64	and	and	CCONJ
cblr-3040	1683	65	burdens	burden	VERB
cblr-3040	1683	66	analysis	analysis	NOUN
cblr-3040	1683	67	justifying	justify	VERB
cblr-3040	1683	68	its	its	PRON
cblr-3040	1683	69	tax	tax	NOUN
cblr-3040	1683	70	position	position	NOUN
cblr-3040	1683	71	should	should	AUX
cblr-3040	1683	72	not	not	PART
cblr-3040	1683	73	carry	carry	VERB
cblr-3040	1683	74	the	the	DET
cblr-3040	1683	75	day	day	NOUN
cblr-3040	1683	76	for	for	ADP
cblr-3040	1683	77	financial	financial	ADJ
cblr-3040	1683	78	accounting	accounting	NOUN
cblr-3040	1683	79	purposes	purpose	NOUN
cblr-3040	1683	80	)	)	PUNCT
cblr-3040	1683	81	.	.	PUNCT
cblr-3040	1684	1	it	it	PRON
cblr-3040	1684	2	is	be	AUX
cblr-3040	1684	3	doubtful	doubtful	ADJ
cblr-3040	1684	4	many	many	ADJ
cblr-3040	1684	5	such	such	ADJ
cblr-3040	1684	6	rulings	ruling	NOUN
cblr-3040	1684	7	would	would	AUX
cblr-3040	1684	8	be	be	AUX
cblr-3040	1684	9	sought	seek	VERB
cblr-3040	1684	10	or	or	CCONJ
cblr-3040	1684	11	granted	grant	VERB
cblr-3040	1684	12	in	in	ADP
cblr-3040	1684	13	typical	typical	ADJ
cblr-3040	1684	14	synthetic	synthetic	ADJ
cblr-3040	1684	15	lease	lease	NOUN
cblr-3040	1684	16	transactions	transaction	NOUN
cblr-3040	1684	17	,	,	PUNCT
cblr-3040	1684	18	but	but	CCONJ
cblr-3040	1684	19	this	this	DET
cblr-3040	1684	20	approach	approach	NOUN
cblr-3040	1684	21	would	would	AUX
cblr-3040	1684	22	leave	leave	VERB
cblr-3040	1684	23	an	an	DET
cblr-3040	1684	24	avenue	avenue	NOUN
cblr-3040	1684	25	for	for	ADP
cblr-3040	1684	26	fair	fair	ADJ
cblr-3040	1684	27	treatment	treatment	NOUN
cblr-3040	1684	28	of	of	ADP
cblr-3040	1684	29	non	non	ADJ
cblr-3040	1684	30	-	-	ADJ
cblr-3040	1684	31	abusive	abusive	ADJ
cblr-3040	1684	32	situations	situation	NOUN
cblr-3040	1684	33	.	.	PUNCT
cblr-3040	1685	1	in	in	ADP
cblr-3040	1685	2	addition	addition	NOUN
cblr-3040	1685	3	,	,	PUNCT
cblr-3040	1685	4	it	it	PRON
cblr-3040	1685	5	331	331	NUM
cblr-3040	1685	6	see	see	VERB
cblr-3040	1685	7	nesvold	nesvold	ADJ
cblr-3040	1685	8	,	,	PUNCT
cblr-3040	1685	9	supra	supra	PROPN
cblr-3040	1685	10	note	note	NOUN
cblr-3040	1685	11	3	3	NUM
cblr-3040	1685	12	,	,	PUNCT
cblr-3040	1685	13	at	at	ADP
cblr-3040	1685	14	113	113	NUM
cblr-3040	1685	15	.	.	PUNCT
cblr-3040	1685	16	"	"	PUNCT
cblr-3040	1686	1	weidner	weidner	NOUN
cblr-3040	1686	2	,	,	PUNCT
cblr-3040	1686	3	supra	supra	PROPN
cblr-3040	1686	4	note	note	NOUN
cblr-3040	1686	5	3	3	NUM
cblr-3040	1686	6	,	,	PUNCT
cblr-3040	1686	7	at	at	ADP
cblr-3040	1686	8	487	487	NUM
cblr-3040	1686	9	(	(	PUNCT
cblr-3040	1686	10	arguing	argue	VERB
cblr-3040	1686	11	that	that	SCONJ
cblr-3040	1686	12	accountants	accountant	NOUN
cblr-3040	1686	13	could	could	AUX
cblr-3040	1686	14	be	be	AUX
cblr-3040	1686	15	shown	show	VERB
cblr-3040	1686	16	that	that	SCONJ
cblr-3040	1686	17	the	the	DET
cblr-3040	1686	18	tax	tax	NOUN
cblr-3040	1686	19	law	law	NOUN
cblr-3040	1686	20	in	in	ADP
cblr-3040	1686	21	this	this	DET
cblr-3040	1686	22	area	area	NOUN
cblr-3040	1686	23	is	be	AUX
cblr-3040	1686	24	well	well	ADV
cblr-3040	1686	25	-	-	PUNCT
cblr-3040	1686	26	settled	settle	VERB
cblr-3040	1686	27	and	and	CCONJ
cblr-3040	1686	28	"	"	PUNCT
cblr-3040	1686	29	remarkably	remarkably	ADV
cblr-3040	1686	30	stable	stable	ADJ
cblr-3040	1686	31	"	"	PUNCT
cblr-3040	1686	32	and	and	CCONJ
cblr-3040	1686	33	that	that	SCONJ
cblr-3040	1686	34	"	"	PUNCT
cblr-3040	1686	35	the	the	DET
cblr-3040	1686	36	proposed	propose	VERB
cblr-3040	1686	37	change	change	NOUN
cblr-3040	1686	38	need	need	AUX
cblr-3040	1686	39	not	not	PART
cblr-3040	1686	40	be	be	AUX
cblr-3040	1686	41	viewed	view	VERB
cblr-3040	1686	42	as	as	ADP
cblr-3040	1686	43	basing	base	VERB
cblr-3040	1686	44	financial	financial	ADJ
cblr-3040	1686	45	accounting	accounting	NOUN
cblr-3040	1686	46	on	on	ADP
cblr-3040	1686	47	tax	tax	NOUN
cblr-3040	1686	48	classification	classification	NOUN
cblr-3040	1686	49	"	"	PUNCT
cblr-3040	1686	50	)	)	PUNCT
cblr-3040	1686	51	.	.	PUNCT
cblr-3040	1687	1	columbia	columbia	PROPN
cblr-3040	1687	2	business	business	PROPN
cblr-3040	1687	3	law	law	PROPN
cblr-3040	1687	4	review	review	NOUN
cblr-3040	1687	5	might	might	AUX
cblr-3040	1687	6	be	be	AUX
cblr-3040	1687	7	necessary	necessary	ADJ
cblr-3040	1687	8	or	or	CCONJ
cblr-3040	1687	9	appropriate	appropriate	ADJ
cblr-3040	1687	10	to	to	PART
cblr-3040	1687	11	have	have	VERB
cblr-3040	1687	12	some	some	DET
cblr-3040	1687	13	coordinating	coordinating	NOUN
cblr-3040	1687	14	procedures	procedure	NOUN
cblr-3040	1687	15	between	between	ADP
cblr-3040	1687	16	tax	tax	NOUN
cblr-3040	1687	17	and	and	CCONJ
cblr-3040	1687	18	book	book	NOUN
cblr-3040	1687	19	reporting	reporting	NOUN
cblr-3040	1687	20	in	in	ADP
cblr-3040	1687	21	the	the	DET
cblr-3040	1687	22	event	event	NOUN
cblr-3040	1687	23	the	the	DET
cblr-3040	1687	24	desired	desire	VERB
cblr-3040	1687	25	tax	tax	NOUN
cblr-3040	1687	26	treatment	treatment	NOUN
cblr-3040	1687	27	is	be	AUX
cblr-3040	1687	28	successfully	successfully	ADV
cblr-3040	1687	29	challenged	challenge	VERB
cblr-3040	1687	30	by	by	ADP
cblr-3040	1687	31	the	the	DET
cblr-3040	1687	32	irs	irs	PROPN
cblr-3040	1687	33	.	.	PUNCT
cblr-3040	1688	1	these	these	DET
cblr-3040	1688	2	procedures	procedure	NOUN
cblr-3040	1688	3	might	might	AUX
cblr-3040	1688	4	be	be	AUX
cblr-3040	1688	5	facilitated	facilitate	VERB
cblr-3040	1688	6	by	by	ADP
cblr-3040	1688	7	enhanced	enhance	VERB
cblr-3040	1688	8	interagency	interagency	NOUN
cblr-3040	1688	9	collaboration	collaboration	NOUN
cblr-3040	1688	10	as	as	ADP
cblr-3040	1688	11	suggested	suggest	VERB
cblr-3040	1688	12	herein	herein	NOUN
cblr-3040	1688	13	.	.	PUNCT
cblr-3040	1689	1	2	2	NUM
cblr-3040	1689	2	.	.	X
cblr-3040	1689	3	off	off	ADP
cblr-3040	1689	4	-	-	PUNCT
cblr-3040	1689	5	balance	balance	NOUN
cblr-3040	1689	6	sheet	sheet	NOUN
cblr-3040	1689	7	partnerships	partnership	NOUN
cblr-3040	1689	8	the	the	DET
cblr-3040	1689	9	book	book	NOUN
cblr-3040	1689	10	-	-	PUNCT
cblr-3040	1689	11	tax	tax	NOUN
cblr-3040	1689	12	divergence	divergence	NOUN
cblr-3040	1689	13	inherent	inherent	ADJ
cblr-3040	1689	14	in	in	ADP
cblr-3040	1689	15	off	off	ADP
cblr-3040	1689	16	-	-	PUNCT
cblr-3040	1689	17	balance	balance	NOUN
cblr-3040	1689	18	sheet	sheet	NOUN
cblr-3040	1689	19	partnerships	partnership	NOUN
cblr-3040	1689	20	such	such	ADJ
cblr-3040	1689	21	as	as	ADP
cblr-3040	1689	22	the	the	DET
cblr-3040	1689	23	chewco	chewco	NOUN
cblr-3040	1689	24	/	/	SYM
cblr-3040	1689	25	jedi	jedi	NOUN
cblr-3040	1689	26	i	i	PROPN
cblr-3040	1689	27	structure	structure	NOUN
cblr-3040	1689	28	explored	explore	VERB
cblr-3040	1689	29	in	in	ADP
cblr-3040	1689	30	part	part	PROPN
cblr-3040	1689	31	ii	ii	PROPN
cblr-3040	1689	32	supra	supra	PROPN
cblr-3040	1689	33	is	be	AUX
cblr-3040	1689	34	more	more	ADV
cblr-3040	1689	35	subtle	subtle	ADJ
cblr-3040	1689	36	than	than	ADP
cblr-3040	1689	37	the	the	DET
cblr-3040	1689	38	tenant	tenant	NOUN
cblr-3040	1689	39	/	/	SYM
cblr-3040	1689	40	owner	owner	NOUN
cblr-3040	1689	41	dichotomy	dichotomy	NOUN
cblr-3040	1689	42	in	in	ADP
cblr-3040	1689	43	the	the	DET
cblr-3040	1689	44	book	book	NOUN
cblr-3040	1689	45	and	and	CCONJ
cblr-3040	1689	46	tax	tax	NOUN
cblr-3040	1689	47	accounting	accounting	NOUN
cblr-3040	1689	48	for	for	ADP
cblr-3040	1689	49	synthetic	synthetic	ADJ
cblr-3040	1689	50	leases	lease	NOUN
cblr-3040	1689	51	.	.	PUNCT
cblr-3040	1690	1	the	the	DET
cblr-3040	1690	2	federal	federal	ADJ
cblr-3040	1690	3	income	income	NOUN
cblr-3040	1690	4	tax	tax	NOUN
cblr-3040	1690	5	law	law	NOUN
cblr-3040	1690	6	generally	generally	ADV
cblr-3040	1690	7	takes	take	VERB
cblr-3040	1690	8	an	an	DET
cblr-3040	1690	9	"	"	PUNCT
cblr-3040	1690	10	aggregate	aggregate	NOUN
cblr-3040	1690	11	"	"	PUNCT
cblr-3040	1690	12	or	or	CCONJ
cblr-3040	1690	13	"	"	PUNCT
cblr-3040	1690	14	flow	flow	VERB
cblr-3040	1690	15	-	-	PUNCT
cblr-3040	1690	16	through	through	NOUN
cblr-3040	1690	17	"	"	PUNCT
cblr-3040	1690	18	approach	approach	NOUN
cblr-3040	1690	19	to	to	ADP
cblr-3040	1690	20	a	a	DET
cblr-3040	1690	21	taxpayer	taxpayer	NOUN
cblr-3040	1690	22	's	's	PART
cblr-3040	1690	23	participation	participation	NOUN
cblr-3040	1690	24	in	in	ADP
cblr-3040	1690	25	a	a	DET
cblr-3040	1690	26	partnership	partnership	NOUN
cblr-3040	1690	27	.	.	PUNCT
cblr-3040	1691	1	for	for	ADP
cblr-3040	1691	2	income	income	NOUN
cblr-3040	1691	3	tax	tax	NOUN
cblr-3040	1691	4	purposes	purpose	NOUN
cblr-3040	1691	5	,	,	PUNCT
cblr-3040	1691	6	the	the	DET
cblr-3040	1691	7	objective	objective	NOUN
cblr-3040	1691	8	is	be	AUX
cblr-3040	1691	9	to	to	PART
cblr-3040	1691	10	make	make	VERB
cblr-3040	1691	11	sure	sure	ADJ
cblr-3040	1691	12	each	each	DET
cblr-3040	1691	13	partner	partner	NOUN
cblr-3040	1691	14	is	be	AUX
cblr-3040	1691	15	allocated	allocate	VERB
cblr-3040	1691	16	and	and	CCONJ
cblr-3040	1691	17	carries	carry	VERB
cblr-3040	1691	18	over	over	ADP
cblr-3040	1691	19	to	to	ADP
cblr-3040	1691	20	its	its	PRON
cblr-3040	1691	21	own	own	ADJ
cblr-3040	1691	22	tax	tax	NOUN
cblr-3040	1691	23	return	return	NOUN
cblr-3040	1691	24	the	the	DET
cblr-3040	1691	25	partner	partner	NOUN
cblr-3040	1691	26	's	's	PART
cblr-3040	1691	27	proper	proper	ADJ
cblr-3040	1691	28	"	"	PUNCT
cblr-3040	1691	29	distributive	distributive	ADJ
cblr-3040	1691	30	share	share	NOUN
cblr-3040	1691	31	"	"	PUNCT
cblr-3040	1691	32	of	of	ADP
cblr-3040	1691	33	the	the	DET
cblr-3040	1691	34	partnership	partnership	NOUN
cblr-3040	1691	35	's	's	PART
cblr-3040	1691	36	profits	profit	NOUN
cblr-3040	1691	37	,	,	PUNCT
cblr-3040	1691	38	losses	loss	NOUN
cblr-3040	1691	39	,	,	PUNCT
cblr-3040	1691	40	credits	credit	NOUN
cblr-3040	1691	41	and	and	CCONJ
cblr-3040	1691	42	items	item	NOUN
cblr-3040	1691	43	thereof.3	thereof.3	PROPN
cblr-3040	1691	44	41	41	NUM
cblr-3040	1691	45	in	in	ADP
cblr-3040	1691	46	addition	addition	NOUN
cblr-3040	1691	47	,	,	PUNCT
cblr-3040	1691	48	each	each	DET
cblr-3040	1691	49	partner	partner	NOUN
cblr-3040	1691	50	is	be	AUX
cblr-3040	1691	51	allocated	allocate	VERB
cblr-3040	1691	52	an	an	DET
cblr-3040	1691	53	appropriate	appropriate	ADJ
cblr-3040	1691	54	share	share	NOUN
cblr-3040	1691	55	of	of	ADP
cblr-3040	1691	56	the	the	DET
cblr-3040	1691	57	partnership	partnership	NOUN
cblr-3040	1691	58	's	's	PART
cblr-3040	1691	59	liabilities	liability	NOUN
cblr-3040	1691	60	,	,	PUNCT
cblr-3040	1691	61	which	which	PRON
cblr-3040	1691	62	is	be	AUX
cblr-3040	1691	63	indicated	indicate	VERB
cblr-3040	1691	64	on	on	ADP
cblr-3040	1691	65	the	the	DET
cblr-3040	1691	66	partnership	partnership	NOUN
cblr-3040	1691	67	information	information	NOUN
cblr-3040	1691	68	return	return	NOUN
cblr-3040	1691	69	filed	file	VERB
cblr-3040	1691	70	on	on	ADP
cblr-3040	1691	71	irs	irs	PROPN
cblr-3040	1691	72	form	form	NOUN
cblr-3040	1691	73	1065	1065	NUM
cblr-3040	1691	74	and	and	CCONJ
cblr-3040	1691	75	the	the	DET
cblr-3040	1691	76	schedule	schedule	NOUN
cblr-3040	1691	77	k-1	k-1	PROPN
cblr-3040	1691	78	issued	issue	VERB
cblr-3040	1691	79	annually	annually	ADV
cblr-3040	1691	80	to	to	ADP
cblr-3040	1691	81	the	the	DET
cblr-3040	1691	82	partner	partner	NOUN
cblr-3040	1691	83	and	and	CCONJ
cblr-3040	1691	84	affects	affect	VERB
cblr-3040	1691	85	the	the	DET
cblr-3040	1691	86	partner	partner	NOUN
cblr-3040	1691	87	's	's	PART
cblr-3040	1691	88	tax	tax	NOUN
cblr-3040	1691	89	basis	basis	NOUN
cblr-3040	1691	90	in	in	ADP
cblr-3040	1691	91	its	its	PRON
cblr-3040	1691	92	interest	interest	NOUN
cblr-3040	1691	93	in	in	ADP
cblr-3040	1691	94	the	the	DET
cblr-3040	1691	95	partnership.3	partnership.3	NOUN
cblr-3040	1691	96	42	42	NUM
cblr-3040	1691	97	this	this	DET
cblr-3040	1691	98	flow	flow	NOUN
cblr-3040	1691	99	-	-	PUNCT
cblr-3040	1691	100	through	through	NOUN
cblr-3040	1691	101	occurs	occur	NOUN
cblr-3040	1691	102	for	for	ADP
cblr-3040	1691	103	all	all	DET
cblr-3040	1691	104	partners	partner	NOUN
cblr-3040	1691	105	,	,	PUNCT
cblr-3040	1691	106	regardless	regardless	ADV
cblr-3040	1691	107	of	of	ADP
cblr-3040	1691	108	whether	whether	SCONJ
cblr-3040	1691	109	they	they	PRON
cblr-3040	1691	110	have	have	AUX
cblr-3040	1691	111	a	a	DET
cblr-3040	1691	112	"	"	PUNCT
cblr-3040	1691	113	controlling	control	VERB
cblr-3040	1691	114	"	"	PUNCT
cblr-3040	1691	115	interest	interest	NOUN
cblr-3040	1691	116	in	in	ADP
cblr-3040	1691	117	the	the	DET
cblr-3040	1691	118	partnership	partnership	NOUN
cblr-3040	1691	119	in	in	ADP
cblr-3040	1691	120	economic	economic	ADJ
cblr-3040	1691	121	or	or	CCONJ
cblr-3040	1691	122	other	other	ADJ
cblr-3040	1691	123	terms	term	NOUN
cblr-3040	1691	124	.	.	PUNCT
cblr-3040	1692	1	there	there	PRON
cblr-3040	1692	2	are	be	VERB
cblr-3040	1692	3	,	,	PUNCT
cblr-3040	1692	4	however	however	ADV
cblr-3040	1692	5	,	,	PUNCT
cblr-3040	1692	6	anti	anti	ADJ
cblr-3040	1692	7	-	-	ADJ
cblr-3040	1692	8	abuse	abuse	ADJ
cblr-3040	1692	9	rules	rule	NOUN
cblr-3040	1692	10	which	which	PRON
cblr-3040	1692	11	can	can	AUX
cblr-3040	1692	12	result	result	VERB
cblr-3040	1692	13	in	in	ADP
cblr-3040	1692	14	reallocations	reallocation	NOUN
cblr-3040	1692	15	of	of	ADP
cblr-3040	1692	16	items	item	NOUN
cblr-3040	1692	17	away	away	ADV
cblr-3040	1692	18	from	from	ADP
cblr-3040	1692	19	purported	purport	VERB
cblr-3040	1692	20	"	"	PUNCT
cblr-3040	1692	21	partners	partner	NOUN
cblr-3040	1692	22	"	"	PUNCT
cblr-3040	1692	23	when	when	SCONJ
cblr-3040	1692	24	they	they	PRON
cblr-3040	1692	25	are	be	AUX
cblr-3040	1692	26	,	,	PUNCT
cblr-3040	1692	27	in	in	ADP
cblr-3040	1692	28	substance	substance	NOUN
cblr-3040	1692	29	,	,	PUNCT
cblr-3040	1692	30	acting	act	VERB
cblr-3040	1692	31	as	as	ADP
cblr-3040	1692	32	straw	straw	NOUN
cblr-3040	1692	33	parties	party	NOUN
cblr-3040	1692	34	for	for	ADP
cblr-3040	1692	35	others	other	NOUN
cblr-3040	1692	36	,	,	PUNCT
cblr-3040	1692	37	or	or	CCONJ
cblr-3040	1692	38	better	well	ADV
cblr-3040	1692	39	characterized	characterize	VERB
cblr-3040	1692	40	as	as	ADP
cblr-3040	1692	41	having	have	VERB
cblr-3040	1692	42	a	a	DET
cblr-3040	1692	43	relationship	relationship	NOUN
cblr-3040	1692	44	with	with	ADP
cblr-3040	1692	45	the	the	DET
cblr-3040	1692	46	partnership	partnership	NOUN
cblr-3040	1692	47	other	other	ADJ
cblr-3040	1692	48	than	than	ADP
cblr-3040	1692	49	in	in	ADP
cblr-3040	1692	50	a	a	DET
cblr-3040	1692	51	partner	partner	NOUN
cblr-3040	1692	52	capacity	capacity	NOUN
cblr-3040	1692	53	.	.	PUNCT
cblr-3040	1693	1	43	43	NUM
cblr-3040	1693	2	the	the	DET
cblr-3040	1693	3	focus	focus	NOUN
cblr-3040	1693	4	in	in	ADP
cblr-3040	1693	5	financial	financial	ADJ
cblr-3040	1693	6	accounting	accounting	NOUN
cblr-3040	1693	7	,	,	PUNCT
cblr-3040	1693	8	in	in	ADP
cblr-3040	1693	9	contrast	contrast	NOUN
cblr-3040	1693	10	,	,	PUNCT
cblr-3040	1693	11	has	have	AUX
cblr-3040	1693	12	been	be	AUX
cblr-3040	1693	13	largely	largely	ADV
cblr-3040	1693	14	in	in	ADP
cblr-3040	1693	15	the	the	DET
cblr-3040	1693	16	area	area	NOUN
cblr-3040	1693	17	of	of	ADP
cblr-3040	1693	18	whether	whether	SCONJ
cblr-3040	1693	19	or	or	CCONJ
cblr-3040	1693	20	not	not	PART
cblr-3040	1693	21	to	to	PART
cblr-3040	1693	22	"	"	PUNCT
cblr-3040	1693	23	consolidate	consolidate	VERB
cblr-3040	1693	24	"	"	PUNCT
cblr-3040	1693	25	a	a	DET
cblr-3040	1693	26	company	company	NOUN
cblr-3040	1693	27	's	's	PART
cblr-3040	1693	28	assets	asset	NOUN
cblr-3040	1693	29	,	,	PUNCT
cblr-3040	1693	30	liabilities	liability	NOUN
cblr-3040	1693	31	and	and	CCONJ
cblr-3040	1693	32	operations	operation	NOUN
cblr-3040	1693	33	with	with	ADP
cblr-3040	1693	34	another	another	PRON
cblr-3040	1693	35	because	because	SCONJ
cblr-3040	1693	36	of	of	ADP
cblr-3040	1693	37	the	the	DET
cblr-3040	1693	38	latter	latter	NOUN
cblr-3040	1693	39	's	's	PART
cblr-3040	1693	40	control	control	NOUN
cblr-3040	1693	41	of	of	ADP
cblr-3040	1693	42	the	the	DET
cblr-3040	1693	43	former	former	ADJ
cblr-3040	1693	44	.	.	PUNCT
cblr-3040	1694	1	341	341	NUM
cblr-3040	1694	2	see	see	NOUN
cblr-3040	1694	3	i.r.c	i.r.c	NOUN
cblr-3040	1694	4	.	.	PUNCT
cblr-3040	1695	1	§	§	PROPN
cblr-3040	1695	2	§	§	PROPN
cblr-3040	1695	3	702	702	NUM
cblr-3040	1695	4	,	,	PUNCT
cblr-3040	1695	5	704	704	NUM
cblr-3040	1695	6	(	(	PUNCT
cblr-3040	1695	7	2002	2002	NUM
cblr-3040	1695	8	)	)	PUNCT
cblr-3040	1695	9	.	.	PUNCT
cblr-3040	1696	1	34	34	NUM
cblr-3040	1696	2	'	'	PART
cblr-3040	1696	3	see	see	ADJ
cblr-3040	1696	4	i.r.c	i.r.c	NOUN
cblr-3040	1696	5	.	.	PUNCT
cblr-3040	1697	1	§	§	PROPN
cblr-3040	1697	2	§	§	PROPN
cblr-3040	1697	3	705	705	NUM
cblr-3040	1697	4	,	,	PUNCT
cblr-3040	1697	5	722	722	NUM
cblr-3040	1697	6	,	,	PUNCT
cblr-3040	1697	7	752	752	NUM
cblr-3040	1697	8	(	(	PUNCT
cblr-3040	1697	9	2002	2002	NUM
cblr-3040	1697	10	)	)	PUNCT
cblr-3040	1697	11	.	.	PUNCT
cblr-3040	1698	1	343	343	NUM
cblr-3040	1698	2	see	see	VERB
cblr-3040	1698	3	,	,	PUNCT
cblr-3040	1698	4	e.g.	e.g.	ADV
cblr-3040	1698	5	,	,	PUNCT
cblr-3040	1698	6	i.r.c	i.r.c	NOUN
cblr-3040	1698	7	.	.	PUNCT
cblr-3040	1699	1	§	§	PROPN
cblr-3040	1699	2	707(a	707(a	PROPN
cblr-3040	1699	3	)	)	PUNCT
cblr-3040	1699	4	(	(	PUNCT
cblr-3040	1699	5	2002	2002	NUM
cblr-3040	1699	6	)	)	PUNCT
cblr-3040	1699	7	;	;	PUNCT
cblr-3040	1700	1	treas	treas	PROPN
cblr-3040	1700	2	.	.	PUNCT
cblr-3040	1701	1	reg	reg	PROPN
cblr-3040	1701	2	.	.	PUNCT
cblr-3040	1702	1	§	§	PROPN
cblr-3040	1702	2	1.701	1.701	NUM
cblr-3040	1702	3	-	-	SYM
cblr-3040	1702	4	2	2	NUM
cblr-3040	1702	5	(	(	PUNCT
cblr-3040	1702	6	as	as	SCONJ
cblr-3040	1702	7	amended	amend	VERB
cblr-3040	1702	8	in	in	ADP
cblr-3040	1702	9	1995	1995	NUM
cblr-3040	1702	10	)	)	PUNCT
cblr-3040	1702	11	;	;	PUNCT
cblr-3040	1703	1	treas	treas	PROPN
cblr-3040	1703	2	.	.	PUNCT
cblr-3040	1704	1	reg	reg	PROPN
cblr-3040	1704	2	.	.	PUNCT
cblr-3040	1705	1	§	§	PROPN
cblr-3040	1705	2	1.704	1.704	NUM
cblr-3040	1705	3	-	-	NUM
cblr-3040	1705	4	1(e	1(e	NUM
cblr-3040	1705	5	)	)	PUNCT
cblr-3040	1705	6	(	(	PUNCT
cblr-3040	1705	7	as	as	SCONJ
cblr-3040	1705	8	amended	amend	VERB
cblr-3040	1705	9	in	in	ADP
cblr-3040	1705	10	1997	1997	NUM
cblr-3040	1705	11	)	)	PUNCT
cblr-3040	1705	12	.	.	PUNCT
cblr-3040	1706	1	[	[	X
cblr-3040	1706	2	vol	vol	NOUN
cblr-3040	1706	3	.	.	PUNCT
cblr-3040	1706	4	2003	2003	NUM
cblr-3040	1706	5	no	no	NOUN
cblr-3040	1706	6	.	.	PUNCT
cblr-3040	1707	1	1:35	1:35	NUM
cblr-3040	1707	2	]	]	PUNCT
cblr-3040	1707	3	stopping	stop	VERB
cblr-3040	1707	4	enron	enron	PROPN
cblr-3040	1707	5	end	end	NOUN
cblr-3040	1707	6	-	-	PUNCT
cblr-3040	1707	7	runs	run	NOUN
cblr-3040	1707	8	and	and	CCONJ
cblr-3040	1707	9	other	other	ADJ
cblr-3040	1707	10	trick	trick	NOUN
cblr-3040	1707	11	plays	play	VERB
cblr-3040	1707	12	171	171	NUM
cblr-3040	1707	13	nevertheless	nevertheless	ADV
cblr-3040	1707	14	,	,	PUNCT
cblr-3040	1707	15	tax	tax	NOUN
cblr-3040	1707	16	accounting	accounting	NOUN
cblr-3040	1707	17	and	and	CCONJ
cblr-3040	1707	18	financial	financial	ADJ
cblr-3040	1707	19	accounting	accounting	NOUN
cblr-3040	1707	20	share	share	NOUN
cblr-3040	1707	21	the	the	DET
cblr-3040	1707	22	common	common	ADJ
cblr-3040	1707	23	goal	goal	NOUN
cblr-3040	1707	24	of	of	ADP
cblr-3040	1707	25	trying	try	VERB
cblr-3040	1707	26	to	to	PART
cblr-3040	1707	27	separate	separate	VERB
cblr-3040	1707	28	the	the	DET
cblr-3040	1707	29	real	real	NOUN
cblr-3040	1707	30	from	from	ADP
cblr-3040	1707	31	the	the	DET
cblr-3040	1707	32	ethereal	ethereal	NOUN
cblr-3040	1707	33	in	in	ADP
cblr-3040	1707	34	addressing	address	VERB
cblr-3040	1707	35	the	the	DET
cblr-3040	1707	36	consequences	consequence	NOUN
cblr-3040	1707	37	of	of	ADP
cblr-3040	1707	38	partnerships	partnership	NOUN
cblr-3040	1707	39	and	and	CCONJ
cblr-3040	1707	40	purported	purport	VERB
cblr-3040	1707	41	partnerships	partnership	NOUN
cblr-3040	1707	42	.	.	PUNCT
cblr-3040	1708	1	just	just	ADV
cblr-3040	1708	2	as	as	SCONJ
cblr-3040	1708	3	the	the	DET
cblr-3040	1708	4	federal	federal	ADJ
cblr-3040	1708	5	income	income	NOUN
cblr-3040	1708	6	tax	tax	NOUN
cblr-3040	1708	7	law	law	NOUN
cblr-3040	1708	8	has	have	AUX
cblr-3040	1708	9	been	be	AUX
cblr-3040	1708	10	suspicious	suspicious	ADJ
cblr-3040	1708	11	of	of	ADP
cblr-3040	1708	12	arrangements	arrangement	NOUN
cblr-3040	1708	13	involving	involve	VERB
cblr-3040	1708	14	family	family	NOUN
cblr-3040	1708	15	members	member	NOUN
cblr-3040	1708	16	or	or	CCONJ
cblr-3040	1708	17	controlled	control	VERB
cblr-3040	1708	18	parties	party	NOUN
cblr-3040	1708	19	,	,	PUNCT
cblr-3040	1708	20	sometimes	sometimes	ADV
cblr-3040	1708	21	acting	act	VERB
cblr-3040	1708	22	as	as	SCONJ
cblr-3040	1708	23	only	only	ADV
cblr-3040	1708	24	"	"	PUNCT
cblr-3040	1708	25	nominal	nominal	ADJ
cblr-3040	1708	26	"	"	PUNCT
cblr-3040	1708	27	or	or	CCONJ
cblr-3040	1708	28	"	"	PUNCT
cblr-3040	1708	29	transitory	transitory	ADJ
cblr-3040	1708	30	"	"	PUNCT
cblr-3040	1708	31	partners	partner	NOUN
cblr-3040	1708	32	,	,	PUNCT
cblr-3040	1708	33	financial	financial	ADJ
cblr-3040	1708	34	accounting	accounting	NOUN
cblr-3040	1708	35	could	could	AUX
cblr-3040	1708	36	benefit	benefit	VERB
cblr-3040	1708	37	from	from	ADP
cblr-3040	1708	38	more	more	ADV
cblr-3040	1708	39	rigorous	rigorous	ADJ
cblr-3040	1708	40	use	use	NOUN
cblr-3040	1708	41	of	of	ADP
cblr-3040	1708	42	such	such	ADJ
cblr-3040	1708	43	substance	substance	NOUN
cblr-3040	1708	44	over	over	ADP
cblr-3040	1708	45	form	form	NOUN
cblr-3040	1708	46	analysis	analysis	NOUN
cblr-3040	1708	47	.	.	PUNCT
cblr-3040	1709	1	fasb	fasb	PROPN
cblr-3040	1709	2	's	's	PART
cblr-3040	1709	3	2003	2003	NUM
cblr-3040	1709	4	consolidation	consolidation	NOUN
cblr-3040	1709	5	interpretation	interpretation	NOUN
cblr-3040	1709	6	recognizes	recognize	VERB
cblr-3040	1709	7	the	the	DET
cblr-3040	1709	8	need	need	NOUN
cblr-3040	1709	9	to	to	PART
cblr-3040	1709	10	force	force	VERB
cblr-3040	1709	11	accountants	accountant	NOUN
cblr-3040	1709	12	to	to	PART
cblr-3040	1709	13	make	make	VERB
cblr-3040	1709	14	more	more	ADJ
cblr-3040	1709	15	of	of	ADP
cblr-3040	1709	16	an	an	DET
cblr-3040	1709	17	effort	effort	NOUN
cblr-3040	1709	18	to	to	PART
cblr-3040	1709	19	look	look	VERB
cblr-3040	1709	20	beyond	beyond	ADP
cblr-3040	1709	21	"	"	PUNCT
cblr-3040	1709	22	form	form	NOUN
cblr-3040	1709	23	"	"	PUNCT
cblr-3040	1709	24	appearing	appear	VERB
cblr-3040	1709	25	to	to	PART
cblr-3040	1709	26	be	be	AUX
cblr-3040	1709	27	in	in	ADP
cblr-3040	1709	28	literal	literal	ADJ
cblr-3040	1709	29	compliance	compliance	NOUN
cblr-3040	1709	30	with	with	ADP
cblr-3040	1709	31	detailed	detailed	ADJ
cblr-3040	1709	32	mechanical	mechanical	ADJ
cblr-3040	1709	33	rules	rule	NOUN
cblr-3040	1709	34	,	,	PUNCT
cblr-3040	1709	35	responding	respond	VERB
cblr-3040	1709	36	to	to	ADP
cblr-3040	1709	37	recent	recent	ADJ
cblr-3040	1709	38	criticism	criticism	NOUN
cblr-3040	1709	39	of	of	ADP
cblr-3040	1709	40	preexisting	preexist	VERB
cblr-3040	1709	41	rules	rule	NOUN
cblr-3040	1709	42	as	as	ADP
cblr-3040	1709	43	inadequately	inadequately	ADV
cblr-3040	1709	44	revealing	reveal	VERB
cblr-3040	1709	45	the	the	DET
cblr-3040	1709	46	true	true	ADJ
cblr-3040	1709	47	economic	economic	ADJ
cblr-3040	1709	48	substance	substance	NOUN
cblr-3040	1709	49	of	of	ADP
cblr-3040	1709	50	many	many	ADJ
cblr-3040	1709	51	complex	complex	ADJ
cblr-3040	1709	52	arrangements	arrangement	NOUN
cblr-3040	1709	53	.	.	PUNCT
cblr-3040	1710	1	"	"	PUNCT
cblr-3040	1710	2	'	'	PUNCT
cblr-3040	1710	3	under	under	ADP
cblr-3040	1710	4	prior	prior	ADJ
cblr-3040	1710	5	prevailing	prevail	VERB
cblr-3040	1710	6	accounting	accounting	NOUN
cblr-3040	1710	7	rules	rule	NOUN
cblr-3040	1710	8	and	and	CCONJ
cblr-3040	1710	9	practices	practice	NOUN
cblr-3040	1710	10	michael	michael	PROPN
cblr-3040	1710	11	kopper	kopper	PROPN
cblr-3040	1710	12	and	and	CCONJ
cblr-3040	1710	13	his	his	PRON
cblr-3040	1710	14	domestic	domestic	ADJ
cblr-3040	1710	15	partner	partner	NOUN
cblr-3040	1710	16	might	might	AUX
cblr-3040	1710	17	still	still	ADV
cblr-3040	1710	18	have	have	AUX
cblr-3040	1710	19	been	be	AUX
cblr-3040	1710	20	viewed	view	VERB
cblr-3040	1710	21	as	as	ADP
cblr-3040	1710	22	investors	investor	NOUN
cblr-3040	1710	23	who	who	PRON
cblr-3040	1710	24	were	be	AUX
cblr-3040	1710	25	sufficiently	sufficiently	ADV
cblr-3040	1710	26	independent	independent	ADJ
cblr-3040	1710	27	of	of	ADP
cblr-3040	1710	28	enron	enron	PROPN
cblr-3040	1710	29	if	if	SCONJ
cblr-3040	1710	30	the	the	DET
cblr-3040	1710	31	comedy	comedy	NOUN
cblr-3040	1710	32	of	of	ADP
cblr-3040	1710	33	errors	error	NOUN
cblr-3040	1710	34	described	describe	VERB
cblr-3040	1710	35	in	in	ADP
cblr-3040	1710	36	the	the	DET
cblr-3040	1710	37	powers	power	NOUN
cblr-3040	1710	38	report	report	NOUN
cblr-3040	1710	39	had	have	AUX
cblr-3040	1710	40	not	not	PART
cblr-3040	1710	41	resulted	result	VERB
cblr-3040	1710	42	in	in	ADP
cblr-3040	1710	43	clear	clear	ADJ
cblr-3040	1710	44	breach	breach	NOUN
cblr-3040	1710	45	of	of	ADP
cblr-3040	1710	46	the	the	DET
cblr-3040	1710	47	3	3	NUM
cblr-3040	1710	48	percent	percent	NOUN
cblr-3040	1710	49	outside	outside	ADP
cblr-3040	1710	50	equity	equity	NOUN
cblr-3040	1710	51	threshold	threshold	NOUN
cblr-3040	1710	52	which	which	PRON
cblr-3040	1710	53	had	have	AUX
cblr-3040	1710	54	come	come	VERB
cblr-3040	1710	55	to	to	PART
cblr-3040	1710	56	be	be	AUX
cblr-3040	1710	57	treated	treat	VERB
cblr-3040	1710	58	as	as	ADP
cblr-3040	1710	59	a	a	DET
cblr-3040	1710	60	safe	safe	ADJ
cblr-3040	1710	61	harbor	harbor	NOUN
cblr-3040	1710	62	rather	rather	ADV
cblr-3040	1710	63	than	than	ADP
cblr-3040	1710	64	as	as	ADP
cblr-3040	1710	65	a	a	DET
cblr-3040	1710	66	minimum	minimum	ADJ
cblr-3040	1710	67	requirement	requirement	NOUN
cblr-3040	1710	68	guideline.345	guideline.345	ADP
cblr-3040	1710	69	the	the	DET
cblr-3040	1710	70	analysis	analysis	NOUN
cblr-3040	1710	71	should	should	AUX
cblr-3040	1710	72	involve	involve	VERB
cblr-3040	1710	73	a	a	DET
cblr-3040	1710	74	reasoned	reason	VERB
cblr-3040	1710	75	determination	determination	NOUN
cblr-3040	1710	76	of	of	ADP
cblr-3040	1710	77	independence	independence	NOUN
cblr-3040	1710	78	taking	take	VERB
cblr-3040	1710	79	into	into	ADP
cblr-3040	1710	80	account	account	NOUN
cblr-3040	1710	81	a	a	DET
cblr-3040	1710	82	thorough	thorough	ADJ
cblr-3040	1710	83	examination	examination	NOUN
cblr-3040	1710	84	of	of	ADP
cblr-3040	1710	85	all	all	DET
cblr-3040	1710	86	relevant	relevant	ADJ
cblr-3040	1710	87	facts	fact	NOUN
cblr-3040	1710	88	and	and	CCONJ
cblr-3040	1710	89	circumstances	circumstance	NOUN
cblr-3040	1710	90	.	.	PUNCT
cblr-3040	1711	1	the	the	DET
cblr-3040	1711	2	accounting	accounting	NOUN
cblr-3040	1711	3	profession	profession	NOUN
cblr-3040	1711	4	's	's	PART
cblr-3040	1711	5	standard	standard	ADJ
cblr-3040	1711	6	setters	setter	NOUN
cblr-3040	1711	7	would	would	AUX
cblr-3040	1711	8	be	be	AUX
cblr-3040	1711	9	well	well	ADV
cblr-3040	1711	10	served	serve	VERB
cblr-3040	1711	11	to	to	PART
cblr-3040	1711	12	consider	consider	VERB
cblr-3040	1711	13	in	in	ADP
cblr-3040	1711	14	applying	apply	VERB
cblr-3040	1711	15	,	,	PUNCT
cblr-3040	1711	16	refining	refining	NOUN
cblr-3040	1711	17	,	,	PUNCT
cblr-3040	1711	18	and	and	CCONJ
cblr-3040	1711	19	interpreting	interpret	VERB
cblr-3040	1711	20	the	the	DET
cblr-3040	1711	21	consolidation	consolidation	NOUN
cblr-3040	1711	22	standards	standard	NOUN
cblr-3040	1711	23	some	some	PRON
cblr-3040	1711	24	of	of	ADP
cblr-3040	1711	25	the	the	DET
cblr-3040	1711	26	expositions	exposition	NOUN
cblr-3040	1711	27	of	of	ADP
cblr-3040	1711	28	relevant	relevant	ADJ
cblr-3040	1711	29	factors	factor	NOUN
cblr-3040	1711	30	to	to	PART
cblr-3040	1711	31	consider	consider	VERB
cblr-3040	1711	32	in	in	ADP
cblr-3040	1711	33	working	work	VERB
cblr-3040	1711	34	through	through	ADP
cblr-3040	1711	35	potentially	potentially	ADV
cblr-3040	1711	36	disguised	disguise	VERB
cblr-3040	1711	37	transactions	transaction	NOUN
cblr-3040	1711	38	contained	contain	VERB
cblr-3040	1711	39	in	in	ADP
cblr-3040	1711	40	treasury	treasury	NOUN
cblr-3040	1711	41	regulations	regulation	NOUN
cblr-3040	1711	42	in	in	ADP
cblr-3040	1711	43	the	the	DET
cblr-3040	1711	44	partnership	partnership	NOUN
cblr-3040	1711	45	area	area	NOUN
cblr-3040	1711	46	.	.	PUNCT
cblr-3040	1712	1	46	46	NUM
cblr-3040	1712	2	3	3	NUM
cblr-3040	1712	3	"	"	PUNCT
cblr-3040	1712	4	see	see	VERB
cblr-3040	1712	5	supra	supra	ADJ
cblr-3040	1712	6	text	text	NOUN
cblr-3040	1712	7	accompanying	accompanying	ADJ
cblr-3040	1712	8	notes	note	NOUN
cblr-3040	1712	9	99	99	NUM
cblr-3040	1712	10	-	-	SYM
cblr-3040	1712	11	109	109	NUM
cblr-3040	1712	12	;	;	PUNCT
cblr-3040	1712	13	vasconcellos	vasconcello	NOUN
cblr-3040	1712	14	,	,	PUNCT
cblr-3040	1712	15	supra	supra	PROPN
cblr-3040	1712	16	note	note	PROPN
cblr-3040	1712	17	57	57	NUM
cblr-3040	1712	18	,	,	PUNCT
cblr-3040	1712	19	at	at	ADP
cblr-3040	1712	20	1829	1829	NUM
cblr-3040	1712	21	(	(	PUNCT
cblr-3040	1712	22	positing	posit	VERB
cblr-3040	1712	23	that	that	SCONJ
cblr-3040	1712	24	"	"	PUNCT
cblr-3040	1712	25	u.s	u.s	PROPN
cblr-3040	1712	26	.	.	PROPN
cblr-3040	1712	27	gaap	gaap	PROPN
cblr-3040	1712	28	adheres	adhere	VERB
cblr-3040	1712	29	to	to	ADP
cblr-3040	1712	30	the	the	DET
cblr-3040	1712	31	axiom	axiom	NOUN
cblr-3040	1712	32	that	that	SCONJ
cblr-3040	1712	33	substance	substance	NOUN
cblr-3040	1712	34	is	be	AUX
cblr-3040	1712	35	form	form	NOUN
cblr-3040	1712	36	"	"	PUNCT
cblr-3040	1712	37	and	and	CCONJ
cblr-3040	1712	38	suggesting	suggest	VERB
cblr-3040	1712	39	that	that	SCONJ
cblr-3040	1712	40	some	some	PRON
cblr-3040	1712	41	of	of	ADP
cblr-3040	1712	42	the	the	DET
cblr-3040	1712	43	abusive	abusive	ADJ
cblr-3040	1712	44	enron	enron	PROPN
cblr-3040	1712	45	transactions	transaction	NOUN
cblr-3040	1712	46	might	might	AUX
cblr-3040	1712	47	have	have	AUX
cblr-3040	1712	48	been	be	AUX
cblr-3040	1712	49	precluded	preclude	VERB
cblr-3040	1712	50	if	if	SCONJ
cblr-3040	1712	51	financial	financial	ADJ
cblr-3040	1712	52	accounting	accounting	NOUN
cblr-3040	1712	53	had	have	AUX
cblr-3040	1712	54	utilized	utilize	VERB
cblr-3040	1712	55	tax	tax	NOUN
cblr-3040	1712	56	law	law	NOUN
cblr-3040	1712	57	economic	economic	ADJ
cblr-3040	1712	58	substance	substance	NOUN
cblr-3040	1712	59	doctrines	doctrine	NOUN
cblr-3040	1712	60	)	)	PUNCT
cblr-3040	1712	61	.	.	PUNCT
cblr-3040	1713	1	345	345	NUM
cblr-3040	1713	2	see	see	VERB
cblr-3040	1713	3	supra	supra	ADJ
cblr-3040	1713	4	text	text	NOUN
cblr-3040	1713	5	accompanying	accompanying	ADJ
cblr-3040	1713	6	note	note	NOUN
cblr-3040	1713	7	98	98	NUM
cblr-3040	1713	8	.	.	PUNCT
cblr-3040	1713	9	346	346	NUM
cblr-3040	1713	10	see	see	VERB
cblr-3040	1713	11	treas	treas	PROPN
cblr-3040	1713	12	.	.	PUNCT
cblr-3040	1714	1	reg	reg	PROPN
cblr-3040	1714	2	.	.	PUNCT
cblr-3040	1715	1	§	§	PROPN
cblr-3040	1715	2	§	§	PROPN
cblr-3040	1715	3	1.707	1.707	NUM
cblr-3040	1715	4	-	-	SYM
cblr-3040	1715	5	3	3	NUM
cblr-3040	1715	6	to	to	ADP
cblr-3040	1715	7	1.707	1.707	NUM
cblr-3040	1715	8	-	-	SYM
cblr-3040	1715	9	9	9	NUM
cblr-3040	1715	10	(	(	PUNCT
cblr-3040	1715	11	1992	1992	NUM
cblr-3040	1715	12	)	)	PUNCT
cblr-3040	1715	13	(	(	PUNCT
cblr-3040	1715	14	regarding	regard	VERB
cblr-3040	1715	15	disguised	disguised	ADJ
cblr-3040	1715	16	sales	sale	NOUN
cblr-3040	1715	17	and	and	CCONJ
cblr-3040	1715	18	disguised	disguised	ADJ
cblr-3040	1715	19	service	service	NOUN
cblr-3040	1715	20	payments	payment	NOUN
cblr-3040	1715	21	)	)	PUNCT
cblr-3040	1715	22	;	;	PUNCT
cblr-3040	1715	23	i.r.c	i.r.c	NOUN
cblr-3040	1715	24	.	.	PUNCT
cblr-3040	1716	1	§	§	PROPN
cblr-3040	1716	2	704(e	704(e	PROPN
cblr-3040	1716	3	)	)	PUNCT
cblr-3040	1716	4	and	and	CCONJ
cblr-3040	1716	5	treas	treas	PROPN
cblr-3040	1716	6	.	.	PUNCT
cblr-3040	1717	1	reg	reg	PROPN
cblr-3040	1717	2	.	.	PUNCT
cblr-3040	1718	1	§	§	PROPN
cblr-3040	1718	2	somewhat	somewhat	ADV
cblr-3040	1718	3	ironically	ironically	ADV
cblr-3040	1718	4	,	,	PUNCT
cblr-3040	1718	5	the	the	DET
cblr-3040	1718	6	most	most	ADV
cblr-3040	1718	7	helpful	helpful	ADJ
cblr-3040	1718	8	treasury	treasury	NOUN
cblr-3040	1718	9	regulations	regulation	NOUN
cblr-3040	1718	10	in	in	ADP
cblr-3040	1718	11	the	the	DET
cblr-3040	1718	12	context	context	NOUN
cblr-3040	1718	13	of	of	ADP
cblr-3040	1718	14	off	off	ADP
cblr-3040	1718	15	-	-	PUNCT
cblr-3040	1718	16	balance	balance	NOUN
cblr-3040	1718	17	sheet	sheet	NOUN
cblr-3040	1718	18	partnerships	partnership	NOUN
cblr-3040	1718	19	may	may	AUX
cblr-3040	1718	20	be	be	AUX
cblr-3040	1718	21	those	those	PRON
cblr-3040	1718	22	designed	design	VERB
cblr-3040	1718	23	to	to	PART
cblr-3040	1718	24	prevent	prevent	VERB
cblr-3040	1718	25	a	a	DET
cblr-3040	1718	26	partner	partner	NOUN
cblr-3040	1718	27	from	from	ADP
cblr-3040	1718	28	claiming	claim	VERB
cblr-3040	1718	29	more	more	ADJ
cblr-3040	1718	30	responsibility	responsibility	NOUN
cblr-3040	1718	31	for	for	ADP
cblr-3040	1718	32	partnership	partnership	NOUN
cblr-3040	1718	33	debt	debt	NOUN
cblr-3040	1718	34	than	than	SCONJ
cblr-3040	1718	35	the	the	DET
cblr-3040	1718	36	underlying	underlie	VERB
cblr-3040	1718	37	economics	economic	NOUN
cblr-3040	1718	38	would	would	AUX
cblr-3040	1718	39	support	support	VERB
cblr-3040	1718	40	.	.	PUNCT
cblr-3040	1719	1	developed	develop	VERB
cblr-3040	1719	2	largely	largely	ADV
cblr-3040	1719	3	in	in	ADP
cblr-3040	1719	4	response	response	NOUN
cblr-3040	1719	5	to	to	ADP
cblr-3040	1719	6	imaginative	imaginative	ADJ
cblr-3040	1719	7	tax	tax	NOUN
cblr-3040	1719	8	shelter	shelter	NOUN
cblr-3040	1719	9	arrangements	arrangement	NOUN
cblr-3040	1719	10	designed	design	VERB
cblr-3040	1719	11	to	to	PART
cblr-3040	1719	12	make	make	VERB
cblr-3040	1719	13	it	it	PRON
cblr-3040	1719	14	appear	appear	VERB
cblr-3040	1719	15	that	that	SCONJ
cblr-3040	1719	16	certain	certain	ADJ
cblr-3040	1719	17	partners	partner	NOUN
cblr-3040	1719	18	should	should	AUX
cblr-3040	1719	19	be	be	AUX
cblr-3040	1719	20	allocated	allocate	VERB
cblr-3040	1719	21	a	a	DET
cblr-3040	1719	22	share	share	NOUN
cblr-3040	1719	23	of	of	ADP
cblr-3040	1719	24	liabilities	liability	NOUN
cblr-3040	1719	25	for	for	ADP
cblr-3040	1719	26	which	which	PRON
cblr-3040	1719	27	other	other	ADJ
cblr-3040	1719	28	partners	partner	NOUN
cblr-3040	1719	29	or	or	CCONJ
cblr-3040	1719	30	their	their	PRON
cblr-3040	1719	31	affiliates	affiliate	NOUN
cblr-3040	1719	32	actually	actually	ADV
cblr-3040	1719	33	bore	bear	VERB
cblr-3040	1719	34	the	the	DET
cblr-3040	1719	35	"	"	PUNCT
cblr-3040	1719	36	economic	economic	ADJ
cblr-3040	1719	37	risk	risk	NOUN
cblr-3040	1719	38	of	of	ADP
cblr-3040	1719	39	loss	loss	NOUN
cblr-3040	1719	40	,	,	PUNCT
cblr-3040	1719	41	"	"	PUNCT
cblr-3040	1719	42	treasury	treasury	PROPN
cblr-3040	1719	43	regulations	regulation	NOUN
cblr-3040	1719	44	section	section	VERB
cblr-3040	1719	45	1.752	1.752	NUM
cblr-3040	1719	46	-	-	SYM
cblr-3040	1719	47	2	2	NUM
cblr-3040	1719	48	looks	look	VERB
cblr-3040	1719	49	through	through	ADP
cblr-3040	1719	50	various	various	ADJ
cblr-3040	1719	51	machinations	machination	NOUN
cblr-3040	1719	52	(	(	PUNCT
cblr-3040	1719	53	such	such	ADJ
cblr-3040	1719	54	as	as	ADP
cblr-3040	1719	55	interest	interest	NOUN
cblr-3040	1719	56	guarantees	guarantee	NOUN
cblr-3040	1719	57	,	,	PUNCT
cblr-3040	1719	58	direct	direct	ADJ
cblr-3040	1719	59	or	or	CCONJ
cblr-3040	1719	60	indirect	indirect	ADJ
cblr-3040	1719	61	pledges	pledge	NOUN
cblr-3040	1719	62	of	of	ADP
cblr-3040	1719	63	outside	outside	ADJ
cblr-3040	1719	64	assets	asset	NOUN
cblr-3040	1719	65	or	or	CCONJ
cblr-3040	1719	66	other	other	ADJ
cblr-3040	1719	67	"	"	PUNCT
cblr-3040	1719	68	arrangements	arrangement	NOUN
cblr-3040	1719	69	tantamount	tantamount	VERB
cblr-3040	1719	70	to	to	ADP
cblr-3040	1719	71	a	a	DET
cblr-3040	1719	72	guarantee	guarantee	NOUN
cblr-3040	1719	73	"	"	PUNCT
cblr-3040	1719	74	)	)	PUNCT
cblr-3040	1719	75	in	in	ADP
cblr-3040	1719	76	a	a	DET
cblr-3040	1719	77	search	search	NOUN
cblr-3040	1719	78	for	for	ADP
cblr-3040	1719	79	the	the	DET
cblr-3040	1719	80	answer	answer	NOUN
cblr-3040	1719	81	to	to	ADP
cblr-3040	1719	82	one	one	NUM
cblr-3040	1719	83	key	key	ADJ
cblr-3040	1719	84	question	question	NOUN
cblr-3040	1719	85	:	:	PUNCT
cblr-3040	1719	86	if	if	SCONJ
cblr-3040	1719	87	the	the	DET
cblr-3040	1719	88	partnership	partnership	NOUN
cblr-3040	1719	89	assets	asset	NOUN
cblr-3040	1719	90	are	be	AUX
cblr-3040	1719	91	insufficient	insufficient	ADJ
cblr-3040	1719	92	to	to	PART
cblr-3040	1719	93	pay	pay	VERB
cblr-3040	1719	94	off	off	ADP
cblr-3040	1719	95	a	a	DET
cblr-3040	1719	96	partnership	partnership	NOUN
cblr-3040	1719	97	"	"	PUNCT
cblr-3040	1719	98	recourse	recourse	NOUN
cblr-3040	1719	99	liability	liability	NOUN
cblr-3040	1719	100	,	,	PUNCT
cblr-3040	1719	101	"	"	PUNCT
cblr-3040	1719	102	from	from	ADP
cblr-3040	1719	103	whose	whose	DET
cblr-3040	1719	104	pocket	pocket	NOUN
cblr-3040	1719	105	will	will	AUX
cblr-3040	1719	106	the	the	DET
cblr-3040	1719	107	payment	payment	NOUN
cblr-3040	1720	1	come?347	come?347	INTJ
cblr-3040	1720	2	it	it	PRON
cblr-3040	1720	3	is	be	AUX
cblr-3040	1720	4	quite	quite	ADV
cblr-3040	1720	5	possible	possible	ADJ
cblr-3040	1720	6	,	,	PUNCT
cblr-3040	1720	7	then	then	ADV
cblr-3040	1720	8	,	,	PUNCT
cblr-3040	1720	9	that	that	PRON
cblr-3040	1720	10	express	express	VERB
cblr-3040	1720	11	disclosure	disclosure	NOUN
cblr-3040	1720	12	in	in	ADP
cblr-3040	1720	13	sec	sec	PROPN
cblr-3040	1720	14	filings	filing	NOUN
cblr-3040	1720	15	by	by	ADP
cblr-3040	1720	16	a	a	DET
cblr-3040	1720	17	company	company	NOUN
cblr-3040	1720	18	engaging	engage	VERB
cblr-3040	1720	19	in	in	ADP
cblr-3040	1720	20	off	off	ADP
cblr-3040	1720	21	-	-	PUNCT
cblr-3040	1720	22	balance	balance	NOUN
cblr-3040	1720	23	sheet	sheet	NOUN
cblr-3040	1720	24	partnerships	partnership	NOUN
cblr-3040	1720	25	of	of	ADP
cblr-3040	1720	26	the	the	DET
cblr-3040	1720	27	share	share	NOUN
cblr-3040	1720	28	of	of	ADP
cblr-3040	1720	29	recourse	recourse	NOUN
cblr-3040	1720	30	liabilities	liability	NOUN
cblr-3040	1720	31	of	of	ADP
cblr-3040	1720	32	partnerships	partnership	NOUN
cblr-3040	1720	33	,	,	PUNCT
cblr-3040	1720	34	allocated	allocate	VERB
cblr-3040	1720	35	to	to	ADP
cblr-3040	1720	36	such	such	ADJ
cblr-3040	1720	37	partner	partner	NOUN
cblr-3040	1720	38	for	for	ADP
cblr-3040	1720	39	federal	federal	ADJ
cblr-3040	1720	40	income	income	NOUN
cblr-3040	1720	41	tax	tax	NOUN
cblr-3040	1720	42	purposes	purpose	NOUN
cblr-3040	1720	43	under	under	ADP
cblr-3040	1720	44	these	these	DET
cblr-3040	1720	45	treasury	treasury	NOUN
cblr-3040	1720	46	regulations	regulation	NOUN
cblr-3040	1720	47	,	,	PUNCT
cblr-3040	1720	48	could	could	AUX
cblr-3040	1720	49	be	be	AUX
cblr-3040	1720	50	helpful	helpful	ADJ
cblr-3040	1720	51	in	in	ADP
cblr-3040	1720	52	providing	provide	VERB
cblr-3040	1720	53	a	a	DET
cblr-3040	1720	54	more	more	ADV
cblr-3040	1720	55	transparent	transparent	ADJ
cblr-3040	1720	56	view	view	NOUN
cblr-3040	1720	57	of	of	ADP
cblr-3040	1720	58	the	the	DET
cblr-3040	1720	59	risk	risk	NOUN
cblr-3040	1720	60	exposure	exposure	NOUN
cblr-3040	1720	61	of	of	ADP
cblr-3040	1720	62	such	such	ADJ
cblr-3040	1720	63	company	company	NOUN
cblr-3040	1720	64	in	in	ADP
cblr-3040	1720	65	respect	respect	NOUN
cblr-3040	1720	66	of	of	ADP
cblr-3040	1720	67	the	the	DET
cblr-3040	1720	68	debts	debt	NOUN
cblr-3040	1720	69	of	of	ADP
cblr-3040	1720	70	those	those	DET
cblr-3040	1720	71	partnerships	partnership	NOUN
cblr-3040	1720	72	,	,	PUNCT
cblr-3040	1720	73	independent	independent	ADJ
cblr-3040	1720	74	of	of	ADP
cblr-3040	1720	75	the	the	DET
cblr-3040	1720	76	complexities	complexity	NOUN
cblr-3040	1720	77	of	of	ADP
cblr-3040	1720	78	consolidation	consolidation	NOUN
cblr-3040	1720	79	analysis	analysis	NOUN
cblr-3040	1720	80	.	.	PUNCT
cblr-3040	1721	1	there	there	PRON
cblr-3040	1721	2	are	be	VERB
cblr-3040	1721	3	legitimate	legitimate	ADJ
cblr-3040	1721	4	book	book	NOUN
cblr-3040	1721	5	-	-	PUNCT
cblr-3040	1721	6	tax	tax	NOUN
cblr-3040	1721	7	1.704	1.704	NUM
cblr-3040	1721	8	-	-	SYM
cblr-3040	1721	9	1(e	1(e	NUM
cblr-3040	1721	10	)	)	PUNCT
cblr-3040	1721	11	(	(	PUNCT
cblr-3040	1721	12	2002	2002	NUM
cblr-3040	1721	13	)	)	PUNCT
cblr-3040	1721	14	(	(	PUNCT
cblr-3040	1721	15	possible	possible	ADJ
cblr-3040	1721	16	adjustments	adjustment	NOUN
cblr-3040	1721	17	for	for	ADP
cblr-3040	1721	18	non	non	ADJ
cblr-3040	1721	19	-	-	ADJ
cblr-3040	1721	20	arm	arm	ADJ
cblr-3040	1721	21	's	's	PART
cblr-3040	1721	22	length	length	NOUN
cblr-3040	1721	23	arrangements	arrangement	NOUN
cblr-3040	1721	24	in	in	ADP
cblr-3040	1721	25	"	"	PUNCT
cblr-3040	1721	26	family	family	NOUN
cblr-3040	1721	27	partnership	partnership	NOUN
cblr-3040	1721	28	"	"	PUNCT
cblr-3040	1721	29	context	context	NOUN
cblr-3040	1721	30	)	)	PUNCT
cblr-3040	1721	31	;	;	PUNCT
cblr-3040	1722	1	treas	treas	PROPN
cblr-3040	1722	2	.	.	PUNCT
cblr-3040	1723	1	reg	reg	PROPN
cblr-3040	1723	2	.	.	PUNCT
cblr-3040	1724	1	§	§	PROPN
cblr-3040	1724	2	1.701	1.701	NUM
cblr-3040	1724	3	-	-	SYM
cblr-3040	1724	4	2	2	NUM
cblr-3040	1724	5	(	(	PUNCT
cblr-3040	1724	6	as	as	SCONJ
cblr-3040	1724	7	amended	amend	VERB
cblr-3040	1724	8	in	in	ADP
cblr-3040	1724	9	1995	1995	NUM
cblr-3040	1724	10	)	)	PUNCT
cblr-3040	1724	11	(	(	PUNCT
cblr-3040	1724	12	general	general	ADJ
cblr-3040	1724	13	anti	anti	ADJ
cblr-3040	1724	14	-	-	ADJ
cblr-3040	1724	15	abuse	abuse	ADJ
cblr-3040	1724	16	rules	rule	NOUN
cblr-3040	1724	17	purporting	purport	VERB
cblr-3040	1724	18	to	to	PART
cblr-3040	1724	19	give	give	VERB
cblr-3040	1724	20	commissioner	commissioner	NOUN
cblr-3040	1724	21	of	of	ADP
cblr-3040	1724	22	irs	irs	PROPN
cblr-3040	1724	23	broad	broad	ADJ
cblr-3040	1724	24	authority	authority	NOUN
cblr-3040	1724	25	to	to	PART
cblr-3040	1724	26	recharacterize	recharacterize	VERB
cblr-3040	1724	27	partnership	partnership	NOUN
cblr-3040	1724	28	transactions	transaction	NOUN
cblr-3040	1724	29	on	on	ADP
cblr-3040	1724	30	substance	substance	NOUN
cblr-3040	1724	31	over	over	ADP
cblr-3040	1724	32	form	form	NOUN
cblr-3040	1724	33	grounds	ground	NOUN
cblr-3040	1724	34	under	under	ADP
cblr-3040	1724	35	a	a	DET
cblr-3040	1724	36	multi	multi	ADJ
cblr-3040	1724	37	-	-	ADJ
cblr-3040	1724	38	factored	factored	ADJ
cblr-3040	1724	39	analysis	analysis	NOUN
cblr-3040	1724	40	)	)	PUNCT
cblr-3040	1724	41	;	;	PUNCT
cblr-3040	1725	1	treas	treas	PROPN
cblr-3040	1725	2	.	.	PUNCT
cblr-3040	1726	1	reg	reg	PROPN
cblr-3040	1726	2	.	.	PUNCT
cblr-3040	1727	1	§	§	PROPN
cblr-3040	1727	2	1.752	1.752	NUM
cblr-3040	1727	3	-	-	SYM
cblr-3040	1727	4	2	2	NUM
cblr-3040	1727	5	(	(	PUNCT
cblr-3040	1727	6	1991	1991	NUM
cblr-3040	1727	7	)	)	PUNCT
cblr-3040	1727	8	(	(	PUNCT
cblr-3040	1727	9	regarding	regard	VERB
cblr-3040	1727	10	the	the	DET
cblr-3040	1727	11	economic	economic	ADJ
cblr-3040	1727	12	substance	substance	NOUN
cblr-3040	1727	13	of	of	ADP
cblr-3040	1727	14	liability	liability	NOUN
cblr-3040	1727	15	sharing	sharing	NOUN
cblr-3040	1727	16	)	)	PUNCT
cblr-3040	1727	17	.	.	PUNCT
cblr-3040	1727	18	...	...	PUNCT
cblr-3040	1728	1	see	see	VERB
cblr-3040	1728	2	treas	treas	PROPN
cblr-3040	1728	3	.	.	PUNCT
cblr-3040	1729	1	reg	reg	PROPN
cblr-3040	1729	2	.	.	PUNCT
cblr-3040	1730	1	§	§	PROPN
cblr-3040	1730	2	1.752	1.752	NUM
cblr-3040	1730	3	-	-	SYM
cblr-3040	1730	4	2	2	NUM
cblr-3040	1730	5	(	(	PUNCT
cblr-3040	1730	6	1991	1991	NUM
cblr-3040	1730	7	)	)	PUNCT
cblr-3040	1730	8	.	.	PUNCT
cblr-3040	1731	1	note	note	VERB
cblr-3040	1731	2	that	that	SCONJ
cblr-3040	1731	3	if	if	SCONJ
cblr-3040	1731	4	no	no	DET
cblr-3040	1731	5	partner	partner	NOUN
cblr-3040	1731	6	or	or	CCONJ
cblr-3040	1731	7	"	"	PUNCT
cblr-3040	1731	8	related	related	ADJ
cblr-3040	1731	9	party	party	NOUN
cblr-3040	1731	10	"	"	PUNCT
cblr-3040	1731	11	to	to	ADP
cblr-3040	1731	12	a	a	DET
cblr-3040	1731	13	partner	partner	NOUN
cblr-3040	1731	14	has	have	VERB
cblr-3040	1731	15	in	in	ADP
cblr-3040	1731	16	substance	substance	NOUN
cblr-3040	1731	17	a	a	DET
cblr-3040	1731	18	personal	personal	ADJ
cblr-3040	1731	19	"	"	PUNCT
cblr-3040	1731	20	economic	economic	ADJ
cblr-3040	1731	21	risk	risk	NOUN
cblr-3040	1731	22	of	of	ADP
cblr-3040	1731	23	loss	loss	NOUN
cblr-3040	1731	24	"	"	PUNCT
cblr-3040	1731	25	for	for	ADP
cblr-3040	1731	26	the	the	DET
cblr-3040	1731	27	partnership	partnership	NOUN
cblr-3040	1731	28	liability	liability	NOUN
cblr-3040	1731	29	,	,	PUNCT
cblr-3040	1731	30	then	then	ADV
cblr-3040	1731	31	it	it	PRON
cblr-3040	1731	32	is	be	AUX
cblr-3040	1731	33	treated	treat	VERB
cblr-3040	1731	34	as	as	ADP
cblr-3040	1731	35	"	"	PUNCT
cblr-3040	1731	36	nonrecourse	nonrecourse	NOUN
cblr-3040	1731	37	"	"	PUNCT
cblr-3040	1731	38	and	and	CCONJ
cblr-3040	1731	39	allocated	allocate	VERB
cblr-3040	1731	40	under	under	ADP
cblr-3040	1731	41	treas	treas	PROPN
cblr-3040	1731	42	.	.	PUNCT
cblr-3040	1732	1	reg	reg	PROPN
cblr-3040	1732	2	.	.	PUNCT
cblr-3040	1733	1	§	§	PROPN
cblr-3040	1733	2	1.752	1.752	NUM
cblr-3040	1733	3	-	-	SYM
cblr-3040	1733	4	3	3	NUM
cblr-3040	1733	5	(	(	PUNCT
cblr-3040	1733	6	as	as	SCONJ
cblr-3040	1733	7	amended	amend	VERB
cblr-3040	1733	8	in	in	ADP
cblr-3040	1733	9	2000	2000	NUM
cblr-3040	1733	10	)	)	PUNCT
cblr-3040	1733	11	(	(	PUNCT
cblr-3040	1733	12	which	which	PRON
cblr-3040	1733	13	generally	generally	ADV
cblr-3040	1733	14	allocates	allocate	VERB
cblr-3040	1733	15	such	such	ADJ
cblr-3040	1733	16	liabilities	liability	NOUN
cblr-3040	1733	17	among	among	ADP
cblr-3040	1733	18	the	the	DET
cblr-3040	1733	19	partners	partner	NOUN
cblr-3040	1733	20	by	by	ADP
cblr-3040	1733	21	reference	reference	NOUN
cblr-3040	1733	22	to	to	ADP
cblr-3040	1733	23	their	their	PRON
cblr-3040	1733	24	sharing	sharing	NOUN
cblr-3040	1733	25	of	of	ADP
cblr-3040	1733	26	tax	tax	NOUN
cblr-3040	1733	27	benefits	benefit	NOUN
cblr-3040	1733	28	and	and	CCONJ
cblr-3040	1733	29	partnership	partnership	NOUN
cblr-3040	1733	30	profits	profit	NOUN
cblr-3040	1733	31	)	)	PUNCT
cblr-3040	1733	32	;	;	PUNCT
cblr-3040	1733	33	if	if	SCONJ
cblr-3040	1733	34	a	a	DET
cblr-3040	1733	35	partnership	partnership	NOUN
cblr-3040	1733	36	liability	liability	NOUN
cblr-3040	1733	37	is	be	AUX
cblr-3040	1733	38	not	not	PART
cblr-3040	1733	39	"	"	PUNCT
cblr-3040	1733	40	nonrecourse	nonrecourse	NOUN
cblr-3040	1733	41	"	"	PUNCT
cblr-3040	1733	42	under	under	ADP
cblr-3040	1733	43	this	this	DET
cblr-3040	1733	44	analysis	analysis	NOUN
cblr-3040	1733	45	,	,	PUNCT
cblr-3040	1733	46	then	then	ADV
cblr-3040	1733	47	it	it	PRON
cblr-3040	1733	48	is	be	AUX
cblr-3040	1733	49	a	a	DET
cblr-3040	1733	50	"	"	PUNCT
cblr-3040	1733	51	recourse	recourse	NOUN
cblr-3040	1733	52	liability	liability	NOUN
cblr-3040	1733	53	"	"	PUNCT
cblr-3040	1733	54	to	to	PART
cblr-3040	1733	55	be	be	AUX
cblr-3040	1733	56	shared	share	VERB
cblr-3040	1733	57	among	among	ADP
cblr-3040	1733	58	the	the	DET
cblr-3040	1733	59	partners	partner	NOUN
cblr-3040	1733	60	in	in	ADP
cblr-3040	1733	61	accordance	accordance	NOUN
cblr-3040	1733	62	with	with	ADP
cblr-3040	1733	63	their	their	PRON
cblr-3040	1733	64	relative	relative	ADJ
cblr-3040	1733	65	"	"	PUNCT
cblr-3040	1733	66	economic	economic	ADJ
cblr-3040	1733	67	risk	risk	NOUN
cblr-3040	1733	68	of	of	ADP
cblr-3040	1733	69	loss	loss	NOUN
cblr-3040	1733	70	.	.	PUNCT
cblr-3040	1733	71	"	"	PUNCT
cblr-3040	1734	1	see	see	VERB
cblr-3040	1734	2	treas	treas	PROPN
cblr-3040	1734	3	.	.	PUNCT
cblr-3040	1735	1	reg	reg	PROPN
cblr-3040	1735	2	.	.	PUNCT
cblr-3040	1736	1	§	§	PROPN
cblr-3040	1736	2	1.752	1.752	NUM
cblr-3040	1736	3	-	-	SYM
cblr-3040	1736	4	1(a	1(a	NUM
cblr-3040	1736	5	)	)	PUNCT
cblr-3040	1736	6	(	(	PUNCT
cblr-3040	1736	7	as	as	SCONJ
cblr-3040	1736	8	amended	amend	VERB
cblr-3040	1736	9	in	in	ADP
cblr-3040	1736	10	2001	2001	NUM
cblr-3040	1736	11	)	)	PUNCT
cblr-3040	1736	12	,	,	PUNCT
cblr-3040	1736	13	treas	treas	PROPN
cblr-3040	1736	14	.	.	PUNCT
cblr-3040	1737	1	reg	reg	PROPN
cblr-3040	1737	2	.	.	PUNCT
cblr-3040	1738	1	§	§	PROPN
cblr-3040	1738	2	1.752	1.752	NUM
cblr-3040	1738	3	-	-	SYM
cblr-3040	1738	4	2(a	2(a	NUM
cblr-3040	1738	5	)	)	PUNCT
cblr-3040	1738	6	(	(	PUNCT
cblr-3040	1738	7	1991	1991	NUM
cblr-3040	1738	8	)	)	PUNCT
cblr-3040	1738	9	.	.	PUNCT
cblr-3040	1739	1	columbia	columbia	PROPN
cblr-3040	1739	2	business	business	PROPN
cblr-3040	1739	3	la	la	PROPN
cblr-3040	1739	4	w	w	PROPN
cblr-3040	1739	5	review	review	NOUN
cblr-3040	1739	6	[	[	X
cblr-3040	1739	7	vol	vol	NOUN
cblr-3040	1739	8	.	.	PUNCT
cblr-3040	1739	9	2003	2003	NUM
cblr-3040	1739	10	no	no	NOUN
cblr-3040	1739	11	.	.	PUNCT
cblr-3040	1740	1	1:35	1:35	NUM
cblr-3040	1740	2	]	]	PUNCT
cblr-3040	1740	3	stopping	stop	VERB
cblr-3040	1740	4	enron	enron	PROPN
cblr-3040	1740	5	end	end	NOUN
cblr-3040	1740	6	-	-	PUNCT
cblr-3040	1740	7	runs	run	NOUN
cblr-3040	1740	8	and	and	CCONJ
cblr-3040	1740	9	other	other	ADJ
cblr-3040	1740	10	trick	trick	NOUN
cblr-3040	1740	11	plays	play	VERB
cblr-3040	1740	12	173	173	NUM
cblr-3040	1740	13	differences	difference	NOUN
cblr-3040	1740	14	that	that	PRON
cblr-3040	1740	15	would	would	AUX
cblr-3040	1740	16	have	have	VERB
cblr-3040	1740	17	to	to	PART
cblr-3040	1740	18	be	be	AUX
cblr-3040	1740	19	worked	work	VERB
cblr-3040	1740	20	through	through	ADP
cblr-3040	1740	21	because	because	SCONJ
cblr-3040	1740	22	the	the	DET
cblr-3040	1740	23	tax	tax	NOUN
cblr-3040	1740	24	regulations	regulation	NOUN
cblr-3040	1740	25	generally	generally	ADV
cblr-3040	1740	26	predicate	predicate	VERB
cblr-3040	1740	27	the	the	DET
cblr-3040	1740	28	analysis	analysis	NOUN
cblr-3040	1740	29	on	on	ADP
cblr-3040	1740	30	the	the	DET
cblr-3040	1740	31	worst	bad	ADJ
cblr-3040	1740	32	case	case	NOUN
cblr-3040	1740	33	assumption	assumption	NOUN
cblr-3040	1740	34	that	that	SCONJ
cblr-3040	1740	35	the	the	DET
cblr-3040	1740	36	partnership	partnership	NOUN
cblr-3040	1740	37	assets	asset	NOUN
cblr-3040	1740	38	become	become	VERB
cblr-3040	1740	39	entirely	entirely	ADV
cblr-3040	1740	40	worthless	worthless	ADJ
cblr-3040	1740	41	348	348	NUM
cblr-3040	1740	42	and	and	CCONJ
cblr-3040	1740	43	financial	financial	ADJ
cblr-3040	1740	44	accounting	accounting	NOUN
cblr-3040	1740	45	would	would	AUX
cblr-3040	1740	46	need	need	VERB
cblr-3040	1740	47	to	to	PART
cblr-3040	1740	48	be	be	AUX
cblr-3040	1740	49	careful	careful	ADJ
cblr-3040	1740	50	to	to	PART
cblr-3040	1740	51	avoid	avoid	VERB
cblr-3040	1740	52	artificial	artificial	ADJ
cblr-3040	1740	53	separation	separation	NOUN
cblr-3040	1740	54	of	of	ADP
cblr-3040	1740	55	the	the	DET
cblr-3040	1740	56	debt	debt	NOUN
cblr-3040	1740	57	from	from	ADP
cblr-3040	1740	58	the	the	DET
cblr-3040	1740	59	partnership	partnership	NOUN
cblr-3040	1740	60	assets	asset	NOUN
cblr-3040	1740	61	available	available	ADJ
cblr-3040	1740	62	to	to	PART
cblr-3040	1740	63	repay	repay	VERB
cblr-3040	1740	64	it	it	PRON
cblr-3040	1740	65	.	.	PUNCT
cblr-3040	1741	1	a	a	DET
cblr-3040	1741	2	thoughtful	thoughtful	ADJ
cblr-3040	1741	3	,	,	PUNCT
cblr-3040	1741	4	comprehensive	comprehensive	ADJ
cblr-3040	1741	5	book	book	NOUN
cblr-3040	1741	6	-	-	PUNCT
cblr-3040	1741	7	tax	tax	NOUN
cblr-3040	1741	8	differences	difference	NOUN
cblr-3040	1741	9	disclosure	disclosure	NOUN
cblr-3040	1741	10	schedule	schedule	NOUN
cblr-3040	1741	11	could	could	AUX
cblr-3040	1741	12	,	,	PUNCT
cblr-3040	1741	13	however	however	ADV
cblr-3040	1741	14	,	,	PUNCT
cblr-3040	1741	15	be	be	AUX
cblr-3040	1741	16	fashioned	fashion	VERB
cblr-3040	1741	17	in	in	ADP
cblr-3040	1741	18	a	a	DET
cblr-3040	1741	19	manner	manner	NOUN
cblr-3040	1741	20	that	that	PRON
cblr-3040	1741	21	provides	provide	VERB
cblr-3040	1741	22	appropriate	appropriate	ADJ
cblr-3040	1741	23	reconciliation	reconciliation	NOUN
cblr-3040	1741	24	.	.	PUNCT
cblr-3040	1742	1	3	3	X
cblr-3040	1742	2	.	.	X
cblr-3040	1742	3	employee	employee	NOUN
cblr-3040	1742	4	stock	stock	NOUN
cblr-3040	1742	5	option	option	NOUN
cblr-3040	1742	6	costs	cost	VERB
cblr-3040	1742	7	neither	neither	CCONJ
cblr-3040	1742	8	tax	tax	NOUN
cblr-3040	1742	9	law	law	NOUN
cblr-3040	1742	10	nor	nor	CCONJ
cblr-3040	1742	11	current	current	ADJ
cblr-3040	1742	12	gaap	gaap	NOUN
cblr-3040	1742	13	requires	require	VERB
cblr-3040	1742	14	a	a	DET
cblr-3040	1742	15	theoretically	theoretically	ADV
cblr-3040	1742	16	pure	pure	ADJ
cblr-3040	1742	17	accounting	accounting	NOUN
cblr-3040	1742	18	for	for	ADP
cblr-3040	1742	19	the	the	DET
cblr-3040	1742	20	employer	employer	NOUN
cblr-3040	1742	21	's	's	PART
cblr-3040	1742	22	costs	cost	NOUN
cblr-3040	1742	23	in	in	ADP
cblr-3040	1742	24	granting	grant	VERB
cblr-3040	1742	25	such	such	ADJ
cblr-3040	1742	26	options	option	NOUN
cblr-3040	1742	27	.	.	PUNCT
cblr-3040	1743	1	the	the	DET
cblr-3040	1743	2	elective	elective	ADJ
cblr-3040	1743	3	"	"	PUNCT
cblr-3040	1743	4	intrinsic	intrinsic	ADJ
cblr-3040	1743	5	value	value	NOUN
cblr-3040	1743	6	"	"	PUNCT
cblr-3040	1743	7	method	method	NOUN
cblr-3040	1743	8	allowed	allow	VERB
cblr-3040	1743	9	by	by	ADP
cblr-3040	1743	10	the	the	DET
cblr-3040	1743	11	applicable	applicable	ADJ
cblr-3040	1743	12	fasb	fasb	NOUN
cblr-3040	1743	13	standards	standard	NOUN
cblr-3040	1743	14	,	,	PUNCT
cblr-3040	1743	15	which	which	PRON
cblr-3040	1743	16	has	have	AUX
cblr-3040	1743	17	been	be	AUX
cblr-3040	1743	18	utilized	utilize	VERB
cblr-3040	1743	19	by	by	ADP
cblr-3040	1743	20	most	most	ADJ
cblr-3040	1743	21	large	large	ADJ
cblr-3040	1743	22	public	public	ADJ
cblr-3040	1743	23	companies	company	NOUN
cblr-3040	1743	24	in	in	ADP
cblr-3040	1743	25	their	their	PRON
cblr-3040	1743	26	financial	financial	ADJ
cblr-3040	1743	27	accounting	accounting	NOUN
cblr-3040	1743	28	,	,	PUNCT
cblr-3040	1743	29	often	often	ADV
cblr-3040	1743	30	yields	yield	VERB
cblr-3040	1743	31	absolutely	absolutely	ADV
cblr-3040	1743	32	no	no	PRON
cblr-3040	1743	33	charge	charge	NOUN
cblr-3040	1743	34	against	against	ADP
cblr-3040	1743	35	income	income	NOUN
cblr-3040	1743	36	in	in	ADP
cblr-3040	1743	37	the	the	DET
cblr-3040	1743	38	company	company	NOUN
cblr-3040	1743	39	's	's	PART
cblr-3040	1743	40	income	income	NOUN
cblr-3040	1743	41	statement	statement	NOUN
cblr-3040	1743	42	,	,	PUNCT
cblr-3040	1743	43	despite	despite	SCONJ
cblr-3040	1743	44	general	general	ADJ
cblr-3040	1743	45	recognition	recognition	NOUN
cblr-3040	1743	46	that	that	SCONJ
cblr-3040	1743	47	there	there	PRON
cblr-3040	1743	48	is	be	VERB
cblr-3040	1743	49	indeed	indeed	ADV
cblr-3040	1743	50	a	a	DET
cblr-3040	1743	51	cost	cost	NOUN
cblr-3040	1743	52	involved	involve	VERB
cblr-3040	1743	53	.	.	PUNCT
cblr-3040	1744	1	by	by	ADP
cblr-3040	1744	2	focusing	focus	VERB
cblr-3040	1744	3	on	on	ADP
cblr-3040	1744	4	the	the	DET
cblr-3040	1744	5	difference	difference	NOUN
cblr-3040	1744	6	(	(	PUNCT
cblr-3040	1744	7	often	often	ADV
cblr-3040	1744	8	"	"	PUNCT
cblr-3040	1744	9	zero	zero	NUM
cblr-3040	1744	10	"	"	PUNCT
cblr-3040	1744	11	)	)	PUNCT
cblr-3040	1744	12	between	between	ADP
cblr-3040	1744	13	the	the	DET
cblr-3040	1744	14	stock	stock	NOUN
cblr-3040	1744	15	value	value	NOUN
cblr-3040	1744	16	and	and	CCONJ
cblr-3040	1744	17	exercise	exercise	VERB
cblr-3040	1744	18	price	price	NOUN
cblr-3040	1744	19	on	on	ADP
cblr-3040	1744	20	the	the	DET
cblr-3040	1744	21	date	date	NOUN
cblr-3040	1744	22	the	the	DET
cblr-3040	1744	23	option	option	NOUN
cblr-3040	1744	24	was	be	AUX
cblr-3040	1744	25	granted	grant	VERB
cblr-3040	1744	26	,	,	PUNCT
cblr-3040	1744	27	the	the	DET
cblr-3040	1744	28	intrinsic	intrinsic	ADJ
cblr-3040	1744	29	value	value	NOUN
cblr-3040	1744	30	method	method	NOUN
cblr-3040	1744	31	ignores	ignore	VERB
cblr-3040	1744	32	the	the	DET
cblr-3040	1744	33	fact	fact	NOUN
cblr-3040	1744	34	that	that	SCONJ
cblr-3040	1744	35	value	value	NOUN
cblr-3040	1744	36	has	have	AUX
cblr-3040	1744	37	been	be	AUX
cblr-3040	1744	38	passed	pass	VERB
cblr-3040	1744	39	to	to	ADP
cblr-3040	1744	40	the	the	DET
cblr-3040	1744	41	employee	employee	NOUN
cblr-3040	1744	42	by	by	ADP
cblr-3040	1744	43	granting	grant	VERB
cblr-3040	1744	44	her	she	PRON
cblr-3040	1744	45	a	a	DET
cblr-3040	1744	46	binding	bind	VERB
cblr-3040	1744	47	right	right	NOUN
cblr-3040	1744	48	to	to	PART
cblr-3040	1744	49	wait	wait	VERB
cblr-3040	1744	50	until	until	ADP
cblr-3040	1744	51	a	a	DET
cblr-3040	1744	52	propitious	propitious	ADJ
cblr-3040	1744	53	time	time	NOUN
cblr-3040	1744	54	to	to	PART
cblr-3040	1744	55	buy	buy	VERB
cblr-3040	1744	56	into	into	ADP
cblr-3040	1744	57	the	the	DET
cblr-3040	1744	58	company	company	NOUN
cblr-3040	1744	59	at	at	ADP
cblr-3040	1744	60	what	what	PRON
cblr-3040	1744	61	she	she	PRON
cblr-3040	1744	62	and	and	CCONJ
cblr-3040	1744	63	the	the	DET
cblr-3040	1744	64	company	company	NOUN
cblr-3040	1744	65	hope	hope	VERB
cblr-3040	1744	66	will	will	AUX
cblr-3040	1744	67	be	be	AUX
cblr-3040	1744	68	a	a	DET
cblr-3040	1744	69	bargain	bargain	NOUN
cblr-3040	1744	70	price	price	NOUN
cblr-3040	1744	71	because	because	SCONJ
cblr-3040	1744	72	of	of	ADP
cblr-3040	1744	73	post	post	ADJ
cblr-3040	1744	74	-	-	ADJ
cblr-3040	1744	75	grant	grant	ADJ
cblr-3040	1744	76	appreciation	appreciation	NOUN
cblr-3040	1744	77	in	in	ADP
cblr-3040	1744	78	the	the	DET
cblr-3040	1744	79	value	value	NOUN
cblr-3040	1744	80	of	of	ADP
cblr-3040	1744	81	the	the	DET
cblr-3040	1744	82	stock	stock	NOUN
cblr-3040	1744	83	.	.	PUNCT
cblr-3040	1745	1	if	if	SCONJ
cblr-3040	1745	2	a	a	DET
cblr-3040	1745	3	bargain	bargain	NOUN
cblr-3040	1745	4	were	be	AUX
cblr-3040	1745	5	not	not	PART
cblr-3040	1745	6	intended	intended	ADJ
cblr-3040	1745	7	,	,	PUNCT
cblr-3040	1745	8	then	then	ADV
cblr-3040	1745	9	these	these	DET
cblr-3040	1745	10	options	option	NOUN
cblr-3040	1745	11	would	would	AUX
cblr-3040	1745	12	simply	simply	ADV
cblr-3040	1745	13	not	not	PART
cblr-3040	1745	14	be	be	AUX
cblr-3040	1745	15	held	hold	VERB
cblr-3040	1745	16	out	out	ADP
cblr-3040	1745	17	or	or	CCONJ
cblr-3040	1745	18	discussed	discuss	VERB
cblr-3040	1745	19	as	as	ADP
cblr-3040	1745	20	"	"	PUNCT
cblr-3040	1745	21	compensation	compensation	NOUN
cblr-3040	1745	22	.	.	PUNCT
cblr-3040	1745	23	"	"	PUNCT
cblr-3040	1746	1	under	under	ADP
cblr-3040	1746	2	treasury	treasury	PROPN
cblr-3040	1746	3	regulations	regulation	NOUN
cblr-3040	1746	4	section	section	NOUN
cblr-3040	1746	5	1.83	1.83	NUM
cblr-3040	1746	6	-	-	SYM
cblr-3040	1746	7	7	7	NUM
cblr-3040	1746	8	,	,	PUNCT
cblr-3040	1746	9	the	the	DET
cblr-3040	1746	10	federal	federal	ADJ
cblr-3040	1746	11	income	income	NOUN
cblr-3040	1746	12	tax	tax	NOUN
cblr-3040	1746	13	law	law	NOUN
cblr-3040	1746	14	,	,	PUNCT
cblr-3040	1746	15	in	in	ADP
cblr-3040	1746	16	response	response	NOUN
cblr-3040	1746	17	to	to	ADP
cblr-3040	1746	18	the	the	DET
cblr-3040	1746	19	administrative	administrative	ADJ
cblr-3040	1746	20	difficulties	difficulty	NOUN
cblr-3040	1746	21	frequently	frequently	ADV
cblr-3040	1746	22	inherent	inherent	ADJ
cblr-3040	1746	23	in	in	ADP
cblr-3040	1746	24	valuing	value	VERB
cblr-3040	1746	25	the	the	DET
cblr-3040	1746	26	"	"	PUNCT
cblr-3040	1746	27	wait	wait	VERB
cblr-3040	1746	28	and	and	CCONJ
cblr-3040	1746	29	see	see	VERB
cblr-3040	1746	30	"	"	PUNCT
cblr-3040	1746	31	right	right	NOUN
cblr-3040	1746	32	that	that	PRON
cblr-3040	1746	33	has	have	AUX
cblr-3040	1746	34	been	be	AUX
cblr-3040	1746	35	passed	pass	VERB
cblr-3040	1746	36	to	to	ADP
cblr-3040	1746	37	the	the	DET
cblr-3040	1746	38	employee	employee	NOUN
cblr-3040	1746	39	,	,	PUNCT
cblr-3040	1746	40	as	as	ADP
cblr-3040	1746	41	of	of	ADP
cblr-3040	1746	42	the	the	DET
cblr-3040	1746	43	grant	grant	NOUN
cblr-3040	1746	44	date	date	NOUN
cblr-3040	1746	45	,	,	PUNCT
cblr-3040	1746	46	generally	generally	ADV
cblr-3040	1746	47	postpones	postpone	VERB
cblr-3040	1746	48	the	the	DET
cblr-3040	1746	49	determination	determination	NOUN
cblr-3040	1746	50	of	of	ADP
cblr-3040	1746	51	what	what	PRON
cblr-3040	1746	52	has	have	AUX
cblr-3040	1746	53	transpired	transpire	VERB
cblr-3040	1746	54	until	until	ADP
cblr-3040	1746	55	the	the	DET
cblr-3040	1746	56	"	"	PUNCT
cblr-3040	1746	57	exercise	exercise	NOUN
cblr-3040	1746	58	date	date	NOUN
cblr-3040	1746	59	.	.	PUNCT
cblr-3040	1746	60	"	"	PUNCT
cblr-3040	1747	1	at	at	ADP
cblr-3040	1747	2	that	that	DET
cblr-3040	1747	3	time	time	NOUN
cblr-3040	1747	4	the	the	DET
cblr-3040	1747	5	compensation	compensation	NOUN
cblr-3040	1747	6	is	be	AUX
cblr-3040	1747	7	fixed	fix	VERB
cblr-3040	1747	8	and	and	CCONJ
cblr-3040	1747	9	defined	define	VERB
cblr-3040	1747	10	as	as	ADP
cblr-3040	1747	11	the	the	DET
cblr-3040	1747	12	spread	spread	NOUN
cblr-3040	1747	13	between	between	ADP
cblr-3040	1747	14	the	the	DET
cblr-3040	1747	15	strike	strike	NOUN
cblr-3040	1747	16	place	place	NOUN
cblr-3040	1747	17	and	and	CCONJ
cblr-3040	1747	18	the	the	DET
cblr-3040	1747	19	value	value	NOUN
cblr-3040	1747	20	of	of	ADP
cblr-3040	1747	21	the	the	DET
cblr-3040	1747	22	stock	stock	NOUN
cblr-3040	1747	23	at	at	ADP
cblr-3040	1747	24	that	that	DET
cblr-3040	1747	25	time	time	NOUN
cblr-3040	1747	26	.	.	PUNCT
cblr-3040	1748	1	this	this	DET
cblr-3040	1748	2	34	34	NUM
cblr-3040	1748	3	see	see	VERB
cblr-3040	1748	4	treas	treas	PROPN
cblr-3040	1748	5	.	.	PUNCT
cblr-3040	1749	1	reg	reg	PROPN
cblr-3040	1749	2	.	.	PUNCT
cblr-3040	1750	1	§	§	PROPN
cblr-3040	1750	2	1.752	1.752	NUM
cblr-3040	1750	3	-	-	PUNCT
cblr-3040	1750	4	2(b)(1	2(b)(1	NUM
cblr-3040	1750	5	)	)	PUNCT
cblr-3040	1750	6	(	(	PUNCT
cblr-3040	1750	7	1991	1991	NUM
cblr-3040	1750	8	)	)	PUNCT
cblr-3040	1750	9	.	.	PUNCT
cblr-3040	1751	1	columbia	columbia	PROPN
cblr-3040	1751	2	business	business	PROPN
cblr-3040	1751	3	law	law	PROPN
cblr-3040	1751	4	review	review	NOUN
cblr-3040	1751	5	income	income	NOUN
cblr-3040	1751	6	tax	tax	NOUN
cblr-3040	1751	7	approach	approach	NOUN
cblr-3040	1751	8	ignores	ignore	VERB
cblr-3040	1751	9	the	the	DET
cblr-3040	1751	10	fact	fact	NOUN
cblr-3040	1751	11	that	that	SCONJ
cblr-3040	1751	12	the	the	DET
cblr-3040	1751	13	exchange	exchange	NOUN
cblr-3040	1751	14	of	of	ADP
cblr-3040	1751	15	property	property	NOUN
cblr-3040	1751	16	for	for	ADP
cblr-3040	1751	17	services	service	NOUN
cblr-3040	1751	18	really	really	ADV
cblr-3040	1751	19	occurred	occur	VERB
cblr-3040	1751	20	at	at	ADP
cblr-3040	1751	21	the	the	DET
cblr-3040	1751	22	time	time	NOUN
cblr-3040	1751	23	of	of	ADP
cblr-3040	1751	24	the	the	DET
cblr-3040	1751	25	grant	grant	NOUN
cblr-3040	1751	26	of	of	ADP
cblr-3040	1751	27	the	the	DET
cblr-3040	1751	28	option	option	NOUN
cblr-3040	1751	29	-in	-in	ADP
cblr-3040	1751	30	other	other	ADJ
cblr-3040	1751	31	words	word	NOUN
cblr-3040	1751	32	,	,	PUNCT
cblr-3040	1751	33	the	the	DET
cblr-3040	1751	34	option	option	NOUN
cblr-3040	1751	35	right	right	ADV
cblr-3040	1751	36	itself	itself	PRON
cblr-3040	1751	37	is	be	AUX
cblr-3040	1751	38	the	the	DET
cblr-3040	1751	39	compensation	compensation	NOUN
cblr-3040	1751	40	.	.	PUNCT
cblr-3040	1752	1	changes	change	NOUN
cblr-3040	1752	2	in	in	ADP
cblr-3040	1752	3	the	the	DET
cblr-3040	1752	4	stock	stock	NOUN
cblr-3040	1752	5	value	value	NOUN
cblr-3040	1752	6	after	after	SCONJ
cblr-3040	1752	7	the	the	DET
cblr-3040	1752	8	grant	grant	NOUN
cblr-3040	1752	9	date	date	NOUN
cblr-3040	1752	10	essentially	essentially	ADV
cblr-3040	1752	11	affect	affect	VERB
cblr-3040	1752	12	the	the	DET
cblr-3040	1752	13	employee	employee	NOUN
cblr-3040	1752	14	's	's	PART
cblr-3040	1752	15	outcome	outcome	NOUN
cblr-3040	1752	16	as	as	ADP
cblr-3040	1752	17	an	an	DET
cblr-3040	1752	18	investor	investor	NOUN
cblr-3040	1752	19	in	in	ADP
cblr-3040	1752	20	the	the	DET
cblr-3040	1752	21	option	option	NOUN
cblr-3040	1752	22	.	.	PUNCT
cblr-3040	1753	1	in	in	ADP
cblr-3040	1753	2	accordance	accordance	NOUN
cblr-3040	1753	3	with	with	ADP
cblr-3040	1753	4	basic	basic	ADJ
cblr-3040	1753	5	federal	federal	ADJ
cblr-3040	1753	6	income	income	NOUN
cblr-3040	1753	7	tax	tax	NOUN
cblr-3040	1753	8	principles	principle	NOUN
cblr-3040	1753	9	,	,	PUNCT
cblr-3040	1753	10	if	if	SCONJ
cblr-3040	1753	11	an	an	DET
cblr-3040	1753	12	employee	employee	NOUN
cblr-3040	1753	13	were	be	AUX
cblr-3040	1753	14	given	give	VERB
cblr-3040	1753	15	,	,	PUNCT
cblr-3040	1753	16	for	for	ADP
cblr-3040	1753	17	example	example	NOUN
cblr-3040	1753	18	,	,	PUNCT
cblr-3040	1753	19	a	a	DET
cblr-3040	1753	20	piece	piece	NOUN
cblr-3040	1753	21	of	of	ADP
cblr-3040	1753	22	unique	unique	ADJ
cblr-3040	1753	23	artwork	artwork	NOUN
cblr-3040	1753	24	created	create	VERB
cblr-3040	1753	25	by	by	ADP
cblr-3040	1753	26	a	a	DET
cblr-3040	1753	27	relatively	relatively	ADV
cblr-3040	1753	28	unknown	unknown	ADJ
cblr-3040	1753	29	artist	artist	NOUN
cblr-3040	1753	30	as	as	ADP
cblr-3040	1753	31	compensation	compensation	NOUN
cblr-3040	1753	32	for	for	ADP
cblr-3040	1753	33	services	service	NOUN
cblr-3040	1753	34	,	,	PUNCT
cblr-3040	1753	35	he	he	PRON
cblr-3040	1753	36	would	would	AUX
cblr-3040	1753	37	have	have	VERB
cblr-3040	1753	38	to	to	PART
cblr-3040	1753	39	take	take	VERB
cblr-3040	1753	40	a	a	DET
cblr-3040	1753	41	position	position	NOUN
cblr-3040	1753	42	on	on	ADP
cblr-3040	1753	43	its	its	PRON
cblr-3040	1753	44	fair	fair	ADJ
cblr-3040	1753	45	market	market	NOUN
cblr-3040	1753	46	value	value	NOUN
cblr-3040	1753	47	in	in	ADP
cblr-3040	1753	48	reporting	report	VERB
cblr-3040	1753	49	compensation	compensation	NOUN
cblr-3040	1753	50	income	income	NOUN
cblr-3040	1753	51	on	on	ADP
cblr-3040	1753	52	his	his	PRON
cblr-3040	1753	53	tax	tax	NOUN
cblr-3040	1753	54	return	return	NOUN
cblr-3040	1753	55	upon	upon	SCONJ
cblr-3040	1753	56	his	his	PRON
cblr-3040	1753	57	receipt	receipt	NOUN
cblr-3040	1753	58	of	of	ADP
cblr-3040	1753	59	the	the	DET
cblr-3040	1753	60	artwork	artwork	NOUN
cblr-3040	1753	61	,	,	PUNCT
cblr-3040	1753	62	even	even	ADV
cblr-3040	1753	63	if	if	SCONJ
cblr-3040	1753	64	there	there	PRON
cblr-3040	1753	65	is	be	VERB
cblr-3040	1753	66	no	no	DET
cblr-3040	1753	67	easily	easily	ADV
cblr-3040	1753	68	ascertainable	ascertainable	ADJ
cblr-3040	1753	69	market	market	NOUN
cblr-3040	1753	70	value	value	NOUN
cblr-3040	1753	71	.	.	PUNCT
cblr-3040	1754	1	"9	"9	PROPN
cblr-3040	1754	2	he	he	PRON
cblr-3040	1754	3	would	would	AUX
cblr-3040	1754	4	not	not	PART
cblr-3040	1754	5	be	be	AUX
cblr-3040	1754	6	allowed	allow	VERB
cblr-3040	1754	7	to	to	PART
cblr-3040	1754	8	argue	argue	VERB
cblr-3040	1754	9	that	that	SCONJ
cblr-3040	1754	10	he	he	PRON
cblr-3040	1754	11	can	can	AUX
cblr-3040	1754	12	defer	defer	VERB
cblr-3040	1754	13	recognizing	recognize	VERB
cblr-3040	1754	14	the	the	DET
cblr-3040	1754	15	income	income	NOUN
cblr-3040	1754	16	until	until	SCONJ
cblr-3040	1754	17	a	a	DET
cblr-3040	1754	18	discernable	discernable	ADJ
cblr-3040	1754	19	market	market	NOUN
cblr-3040	1754	20	develops	develop	VERB
cblr-3040	1754	21	and	and	CCONJ
cblr-3040	1754	22	provides	provide	VERB
cblr-3040	1754	23	a	a	DET
cblr-3040	1754	24	better	well	ADJ
cblr-3040	1754	25	measure	measure	NOUN
cblr-3040	1754	26	of	of	ADP
cblr-3040	1754	27	how	how	SCONJ
cblr-3040	1754	28	his	his	PRON
cblr-3040	1754	29	bargain	bargain	NOUN
cblr-3040	1754	30	turned	turn	VERB
cblr-3040	1754	31	out	out	ADP
cblr-3040	1754	32	.	.	PUNCT
cblr-3040	1755	1	in	in	ADP
cblr-3040	1755	2	its	its	PRON
cblr-3040	1755	3	regulations	regulation	NOUN
cblr-3040	1755	4	under	under	ADP
cblr-3040	1755	5	section	section	NOUN
cblr-3040	1755	6	83	83	NUM
cblr-3040	1755	7	of	of	ADP
cblr-3040	1755	8	the	the	DET
cblr-3040	1755	9	i.r.c	i.r.c	NOUN
cblr-3040	1755	10	.	.	PUNCT
cblr-3040	1755	11	,	,	PUNCT
cblr-3040	1755	12	the	the	DET
cblr-3040	1755	13	treasury	treasury	PROPN
cblr-3040	1755	14	department	department	PROPN
cblr-3040	1755	15	has	have	AUX
cblr-3040	1755	16	simply	simply	ADV
cblr-3040	1755	17	chosen	choose	VERB
cblr-3040	1755	18	not	not	PART
cblr-3040	1755	19	to	to	PART
cblr-3040	1755	20	deal	deal	VERB
cblr-3040	1755	21	with	with	ADP
cblr-3040	1755	22	the	the	DET
cblr-3040	1755	23	thorny	thorny	ADJ
cblr-3040	1755	24	valuation	valuation	NOUN
cblr-3040	1755	25	issues	issue	NOUN
cblr-3040	1755	26	when	when	SCONJ
cblr-3040	1755	27	the	the	DET
cblr-3040	1755	28	consideration	consideration	NOUN
cblr-3040	1755	29	exchanged	exchange	VERB
cblr-3040	1755	30	for	for	ADP
cblr-3040	1755	31	services	service	NOUN
cblr-3040	1755	32	is	be	AUX
cblr-3040	1755	33	an	an	DET
cblr-3040	1755	34	option	option	NOUN
cblr-3040	1755	35	(	(	PUNCT
cblr-3040	1755	36	unless	unless	SCONJ
cblr-3040	1755	37	the	the	DET
cblr-3040	1755	38	value	value	NOUN
cblr-3040	1755	39	is	be	AUX
cblr-3040	1755	40	"	"	PUNCT
cblr-3040	1755	41	readily	readily	ADV
cblr-3040	1755	42	ascertainable	ascertainable	ADJ
cblr-3040	1755	43	,	,	PUNCT
cblr-3040	1755	44	"	"	PUNCT
cblr-3040	1755	45	as	as	SCONJ
cblr-3040	1755	46	narrowly	narrowly	ADV
cblr-3040	1755	47	defined	define	VERB
cblr-3040	1755	48	in	in	ADP
cblr-3040	1755	49	treasury	treasury	NOUN
cblr-3040	1755	50	regulation	regulation	NOUN
cblr-3040	1755	51	section	section	NOUN
cblr-3040	1755	52	1.83	1.83	NUM
cblr-3040	1755	53	-	-	SYM
cblr-3040	1755	54	7	7	NUM
cblr-3040	1755	55	)	)	PUNCT
cblr-3040	1755	56	.	.	PUNCT
cblr-3040	1756	1	this	this	DET
cblr-3040	1756	2	approach	approach	NOUN
cblr-3040	1756	3	may	may	AUX
cblr-3040	1756	4	have	have	VERB
cblr-3040	1756	5	practical	practical	ADJ
cblr-3040	1756	6	appeal	appeal	NOUN
cblr-3040	1756	7	for	for	ADP
cblr-3040	1756	8	at	at	ADV
cblr-3040	1756	9	least	least	ADV
cblr-3040	1756	10	two	two	NUM
cblr-3040	1756	11	reasons	reason	NOUN
cblr-3040	1756	12	.	.	PUNCT
cblr-3040	1757	1	first	first	ADV
cblr-3040	1757	2	,	,	PUNCT
cblr-3040	1757	3	the	the	DET
cblr-3040	1757	4	large	large	ADJ
cblr-3040	1757	5	number	number	NOUN
cblr-3040	1757	6	of	of	ADP
cblr-3040	1757	7	companies	company	NOUN
cblr-3040	1757	8	using	use	VERB
cblr-3040	1757	9	nonqualified	nonqualified	ADJ
cblr-3040	1757	10	stock	stock	NOUN
cblr-3040	1757	11	options	option	NOUN
cblr-3040	1757	12	could	could	AUX
cblr-3040	1757	13	,	,	PUNCT
cblr-3040	1757	14	indeed	indeed	ADV
cblr-3040	1757	15	,	,	PUNCT
cblr-3040	1757	16	create	create	VERB
cblr-3040	1757	17	substantial	substantial	ADJ
cblr-3040	1757	18	administrative	administrative	ADJ
cblr-3040	1757	19	difficulties	difficulty	NOUN
cblr-3040	1757	20	in	in	ADP
cblr-3040	1757	21	terms	term	NOUN
cblr-3040	1757	22	of	of	ADP
cblr-3040	1757	23	a	a	DET
cblr-3040	1757	24	high	high	ADJ
cblr-3040	1757	25	volume	volume	NOUN
cblr-3040	1757	26	of	of	ADP
cblr-3040	1757	27	valuation	valuation	NOUN
cblr-3040	1757	28	disputes	dispute	NOUN
cblr-3040	1757	29	to	to	PART
cblr-3040	1757	30	sort	sort	VERB
cblr-3040	1757	31	through	through	ADV
cblr-3040	1757	32	.	.	PUNCT
cblr-3040	1758	1	second	second	ADV
cblr-3040	1758	2	,	,	PUNCT
cblr-3040	1758	3	employees	employee	NOUN
cblr-3040	1758	4	may	may	AUX
cblr-3040	1758	5	in	in	ADP
cblr-3040	1758	6	many	many	ADJ
cblr-3040	1758	7	cases	case	NOUN
cblr-3040	1758	8	lack	lack	VERB
cblr-3040	1758	9	sufficient	sufficient	ADJ
cblr-3040	1758	10	cash	cash	NOUN
cblr-3040	1758	11	to	to	PART
cblr-3040	1758	12	pay	pay	VERB
cblr-3040	1758	13	the	the	DET
cblr-3040	1758	14	tax	tax	NOUN
cblr-3040	1758	15	if	if	SCONJ
cblr-3040	1758	16	it	it	PRON
cblr-3040	1758	17	were	be	AUX
cblr-3040	1758	18	due	due	ADJ
cblr-3040	1758	19	long	long	ADV
cblr-3040	1758	20	before	before	ADP
cblr-3040	1758	21	the	the	DET
cblr-3040	1758	22	time	time	NOUN
cblr-3040	1758	23	the	the	DET
cblr-3040	1758	24	employee	employee	NOUN
cblr-3040	1758	25	could	could	AUX
cblr-3040	1758	26	acquire	acquire	VERB
cblr-3040	1758	27	and	and	CCONJ
cblr-3040	1758	28	then	then	ADV
cblr-3040	1758	29	sell	sell	VERB
cblr-3040	1758	30	at	at	ADP
cblr-3040	1758	31	least	least	ADJ
cblr-3040	1758	32	part	part	NOUN
cblr-3040	1758	33	of	of	ADP
cblr-3040	1758	34	the	the	DET
cblr-3040	1758	35	underlying	underlie	VERB
cblr-3040	1758	36	stock	stock	NOUN
cblr-3040	1758	37	.	.	PUNCT
cblr-3040	1759	1	under	under	ADP
cblr-3040	1759	2	the	the	DET
cblr-3040	1759	3	current	current	ADJ
cblr-3040	1759	4	rules	rule	NOUN
cblr-3040	1759	5	,	,	PUNCT
cblr-3040	1759	6	however	however	ADV
cblr-3040	1759	7	,	,	PUNCT
cblr-3040	1759	8	if	if	SCONJ
cblr-3040	1759	9	there	there	PRON
cblr-3040	1759	10	is	be	VERB
cblr-3040	1759	11	unanticipated	unanticipated	ADJ
cblr-3040	1759	12	appreciation	appreciation	NOUN
cblr-3040	1759	13	in	in	ADP
cblr-3040	1759	14	the	the	DET
cblr-3040	1759	15	stock	stock	NOUN
cblr-3040	1759	16	value	value	NOUN
cblr-3040	1759	17	and	and	CCONJ
cblr-3040	1759	18	then	then	ADV
cblr-3040	1759	19	an	an	DET
cblr-3040	1759	20	employee	employee	NOUN
cblr-3040	1759	21	exercises	exercise	VERB
cblr-3040	1759	22	at	at	ADP
cblr-3040	1759	23	a	a	DET
cblr-3040	1759	24	bargain	bargain	NOUN
cblr-3040	1759	25	,	,	PUNCT
cblr-3040	1759	26	it	it	PRON
cblr-3040	1759	27	seems	seem	VERB
cblr-3040	1759	28	likely	likely	ADJ
cblr-3040	1759	29	that	that	SCONJ
cblr-3040	1759	30	the	the	DET
cblr-3040	1759	31	employee	employee	NOUN
cblr-3040	1759	32	's	's	PART
cblr-3040	1759	33	compensation	compensation	NOUN
cblr-3040	1759	34	...	...	PUNCT
cblr-3040	1760	1	treas	treas	PROPN
cblr-3040	1760	2	.	.	PUNCT
cblr-3040	1761	1	reg	reg	PROPN
cblr-3040	1761	2	.	.	PUNCT
cblr-3040	1762	1	§	§	PROPN
cblr-3040	1762	2	1.61	1.61	NUM
cblr-3040	1762	3	-	-	SYM
cblr-3040	1762	4	1(a	1(a	NUM
cblr-3040	1762	5	)	)	PUNCT
cblr-3040	1762	6	(	(	PUNCT
cblr-3040	1762	7	1957	1957	NUM
cblr-3040	1762	8	)	)	PUNCT
cblr-3040	1762	9	;	;	PUNCT
cblr-3040	1763	1	treas	treas	PROPN
cblr-3040	1763	2	.	.	PUNCT
cblr-3040	1764	1	reg	reg	PROPN
cblr-3040	1764	2	.	.	PUNCT
cblr-3040	1765	1	§	§	PROPN
cblr-3040	1765	2	1.61	1.61	NUM
cblr-3040	1765	3	-	-	NUM
cblr-3040	1765	4	2(d	2(d	NUM
cblr-3040	1765	5	)	)	PUNCT
cblr-3040	1765	6	(	(	PUNCT
cblr-3040	1765	7	as	as	SCONJ
cblr-3040	1765	8	amended	amend	VERB
cblr-3040	1765	9	in	in	ADP
cblr-3040	1765	10	1995	1995	NUM
cblr-3040	1765	11	)	)	PUNCT
cblr-3040	1765	12	.	.	PUNCT
cblr-3040	1766	1	moreover	moreover	ADV
cblr-3040	1766	2	,	,	PUNCT
cblr-3040	1766	3	as	as	ADP
cblr-3040	1766	4	noted	note	VERB
cblr-3040	1766	5	supra	supra	PROPN
cblr-3040	1766	6	,	,	PUNCT
cblr-3040	1766	7	the	the	DET
cblr-3040	1766	8	federal	federal	ADJ
cblr-3040	1766	9	tax	tax	NOUN
cblr-3040	1766	10	law	law	NOUN
cblr-3040	1766	11	already	already	ADV
cblr-3040	1766	12	requires	require	VERB
cblr-3040	1766	13	nonqualified	nonqualifie	VERB
cblr-3040	1766	14	compensatory	compensatory	ADJ
cblr-3040	1766	15	stock	stock	NOUN
cblr-3040	1766	16	option	option	NOUN
cblr-3040	1766	17	valuation	valuation	NOUN
cblr-3040	1766	18	,	,	PUNCT
cblr-3040	1766	19	utilizing	utilize	VERB
cblr-3040	1766	20	gaap	gaap	NOUN
cblr-3040	1766	21	-	-	PUNCT
cblr-3040	1766	22	like	like	ADJ
cblr-3040	1766	23	methodology	methodology	NOUN
cblr-3040	1766	24	,	,	PUNCT
cblr-3040	1766	25	in	in	ADP
cblr-3040	1766	26	limited	limited	ADJ
cblr-3040	1766	27	circumstances	circumstance	NOUN
cblr-3040	1766	28	involving	involve	VERB
cblr-3040	1766	29	golden	golden	ADJ
cblr-3040	1766	30	parachute	parachute	NOUN
cblr-3040	1766	31	payments	payment	NOUN
cblr-3040	1766	32	and	and	CCONJ
cblr-3040	1766	33	gratuitous	gratuitous	ADJ
cblr-3040	1766	34	transfers	transfer	NOUN
cblr-3040	1766	35	.	.	PUNCT
cblr-3040	1767	1	see	see	VERB
cblr-3040	1767	2	supra	supra	PROPN
cblr-3040	1767	3	note	note	PROPN
cblr-3040	1767	4	126	126	NUM
cblr-3040	1767	5	.	.	PUNCT
cblr-3040	1768	1	[	[	X
cblr-3040	1768	2	vol	vol	NOUN
cblr-3040	1768	3	.	.	PUNCT
cblr-3040	1768	4	2003	2003	NUM
cblr-3040	1768	5	no	no	NOUN
cblr-3040	1768	6	.	.	PUNCT
cblr-3040	1769	1	1:35	1:35	NUM
cblr-3040	1769	2	]	]	PUNCT
cblr-3040	1769	3	stopping	stop	VERB
cblr-3040	1769	4	enron	enron	PROPN
cblr-3040	1769	5	end	end	PROPN
cblr-3040	1769	6	-	-	PUNCT
cblr-3040	1769	7	runsand	runsand	NOUN
cblr-3040	1769	8	other	other	ADJ
cblr-3040	1769	9	trick	trick	NOUN
cblr-3040	1769	10	plays	play	VERB
cblr-3040	1769	11	175	175	NUM
cblr-3040	1769	12	income	income	NOUN
cblr-3040	1769	13	will	will	AUX
cblr-3040	1769	14	be	be	AUX
cblr-3040	1769	15	overstated	overstate	VERB
cblr-3040	1769	16	,	,	PUNCT
cblr-3040	1769	17	as	as	SCONJ
cblr-3040	1769	18	will	will	AUX
cblr-3040	1769	19	the	the	DET
cblr-3040	1769	20	employer	employer	NOUN
cblr-3040	1769	21	's	's	PART
cblr-3040	1769	22	corresponding	corresponding	PROPN
cblr-3040	1769	23	compensation	compensation	NOUN
cblr-3040	1769	24	deduction	deduction	NOUN
cblr-3040	1769	25	.	.	PUNCT
cblr-3040	1770	1	5	5	NUM
cblr-3040	1770	2	°	°	NOUN
cblr-3040	1770	3	it	it	PRON
cblr-3040	1770	4	may	may	AUX
cblr-3040	1770	5	be	be	AUX
cblr-3040	1770	6	that	that	DET
cblr-3040	1770	7	accounting	account	VERB
cblr-3040	1770	8	for	for	ADP
cblr-3040	1770	9	nonqualified	nonqualified	ADJ
cblr-3040	1770	10	employee	employee	NOUN
cblr-3040	1770	11	stock	stock	NOUN
cblr-3040	1770	12	options	option	NOUN
cblr-3040	1770	13	is	be	AUX
cblr-3040	1770	14	an	an	DET
cblr-3040	1770	15	area	area	NOUN
cblr-3040	1770	16	where	where	SCONJ
cblr-3040	1770	17	book	book	NOUN
cblr-3040	1770	18	and	and	CCONJ
cblr-3040	1770	19	tax	tax	NOUN
cblr-3040	1770	20	should	should	AUX
cblr-3040	1770	21	be	be	AUX
cblr-3040	1770	22	allowed	allow	VERB
cblr-3040	1770	23	to	to	PART
cblr-3040	1770	24	go	go	VERB
cblr-3040	1770	25	their	their	PRON
cblr-3040	1770	26	separate	separate	ADJ
cblr-3040	1770	27	ways	way	NOUN
cblr-3040	1770	28	.	.	PUNCT
cblr-3040	1771	1	as	as	SCONJ
cblr-3040	1771	2	the	the	DET
cblr-3040	1771	3	supreme	supreme	PROPN
cblr-3040	1771	4	court	court	PROPN
cblr-3040	1771	5	observed	observe	VERB
cblr-3040	1771	6	in	in	ADP
cblr-3040	1771	7	thor	thor	PROPN
cblr-3040	1771	8	power	power	PROPN
cblr-3040	1771	9	,	,	PUNCT
cblr-3040	1771	10	income	income	NOUN
cblr-3040	1771	11	tax	tax	NOUN
cblr-3040	1771	12	law	law	NOUN
cblr-3040	1771	13	often	often	ADV
cblr-3040	1771	14	takes	take	VERB
cblr-3040	1771	15	into	into	ADP
cblr-3040	1771	16	account	account	NOUN
cblr-3040	1771	17	a	a	DET
cblr-3040	1771	18	need	need	NOUN
cblr-3040	1771	19	for	for	ADP
cblr-3040	1771	20	certainty	certainty	NOUN
cblr-3040	1771	21	and	and	CCONJ
cblr-3040	1771	22	the	the	DET
cblr-3040	1771	23	timing	timing	NOUN
cblr-3040	1771	24	of	of	ADP
cblr-3040	1771	25	a	a	DET
cblr-3040	1771	26	taxpayer	taxpayer	NOUN
cblr-3040	1771	27	's	's	PART
cblr-3040	1771	28	ability	ability	NOUN
cblr-3040	1771	29	to	to	PART
cblr-3040	1771	30	pay	pay	VERB
cblr-3040	1771	31	tax	tax	NOUN
cblr-3040	1771	32	associated	associate	VERB
cblr-3040	1771	33	with	with	ADP
cblr-3040	1771	34	income	income	NOUN
cblr-3040	1771	35	recognition	recognition	NOUN
cblr-3040	1771	36	.	.	PUNCT
cblr-3040	1772	1	i.r.c	i.r.c	NOUN
cblr-3040	1772	2	.	.	PUNCT
cblr-3040	1772	3	section	section	PROPN
cblr-3040	1772	4	83	83	NUM
cblr-3040	1772	5	and	and	CCONJ
cblr-3040	1772	6	the	the	DET
cblr-3040	1772	7	treasury	treasury	PROPN
cblr-3040	1772	8	regulations	regulation	NOUN
cblr-3040	1772	9	thereunder	thereunder	NOUN
cblr-3040	1772	10	indeed	indeed	ADV
cblr-3040	1772	11	seem	seem	VERB
cblr-3040	1772	12	responsive	responsive	ADJ
cblr-3040	1772	13	to	to	ADP
cblr-3040	1772	14	those	those	DET
cblr-3040	1772	15	concerns.351	concerns.351	NOUN
cblr-3040	1772	16	financial	financial	ADJ
cblr-3040	1772	17	accounting	accounting	NOUN
cblr-3040	1772	18	,	,	PUNCT
cblr-3040	1772	19	as	as	SCONJ
cblr-3040	1772	20	the	the	DET
cblr-3040	1772	21	court	court	NOUN
cblr-3040	1772	22	indicated	indicate	VERB
cblr-3040	1772	23	in	in	ADP
cblr-3040	1772	24	thor	thor	PROPN
cblr-3040	1772	25	power	power	PROPN
cblr-3040	1772	26	,	,	PUNCT
cblr-3040	1772	27	must	must	AUX
cblr-3040	1772	28	often	often	ADV
cblr-3040	1772	29	use	use	VERB
cblr-3040	1772	30	estimates	estimate	NOUN
cblr-3040	1772	31	and	and	CCONJ
cblr-3040	1772	32	educated	educate	VERB
cblr-3040	1772	33	guesses	guess	NOUN
cblr-3040	1772	34	in	in	ADP
cblr-3040	1772	35	trying	try	VERB
cblr-3040	1772	36	to	to	PART
cblr-3040	1772	37	provide	provide	VERB
cblr-3040	1772	38	an	an	DET
cblr-3040	1772	39	accurate	accurate	ADJ
cblr-3040	1772	40	picture	picture	NOUN
cblr-3040	1772	41	of	of	ADP
cblr-3040	1772	42	a	a	DET
cblr-3040	1772	43	company	company	NOUN
cblr-3040	1772	44	's	's	PART
cblr-3040	1772	45	financial	financial	ADJ
cblr-3040	1772	46	condition	condition	NOUN
cblr-3040	1772	47	.	.	PUNCT
cblr-3040	1773	1	under	under	ADP
cblr-3040	1773	2	the	the	DET
cblr-3040	1773	3	current	current	ADJ
cblr-3040	1773	4	u.s	u.s	PROPN
cblr-3040	1773	5	.	.	PROPN
cblr-3040	1773	6	accounting	accounting	NOUN
cblr-3040	1773	7	system	system	NOUN
cblr-3040	1773	8	,	,	PUNCT
cblr-3040	1773	9	therefore	therefore	ADV
cblr-3040	1773	10	,	,	PUNCT
cblr-3040	1773	11	complex	complex	ADJ
cblr-3040	1773	12	valuation	valuation	NOUN
cblr-3040	1773	13	models	model	NOUN
cblr-3040	1773	14	are	be	AUX
cblr-3040	1773	15	mandated	mandate	VERB
cblr-3040	1773	16	to	to	PART
cblr-3040	1773	17	provide	provide	VERB
cblr-3040	1773	18	such	such	ADJ
cblr-3040	1773	19	estimates	estimate	NOUN
cblr-3040	1773	20	either	either	CCONJ
cblr-3040	1773	21	for	for	ADP
cblr-3040	1773	22	a	a	DET
cblr-3040	1773	23	charge	charge	NOUN
cblr-3040	1773	24	against	against	ADP
cblr-3040	1773	25	income	income	NOUN
cblr-3040	1773	26	or	or	CCONJ
cblr-3040	1773	27	"	"	PUNCT
cblr-3040	1773	28	pro	pro	ADJ
cblr-3040	1773	29	forma	forma	NOUN
cblr-3040	1773	30	"	"	PUNCT
cblr-3040	1773	31	footnotes	footnote	NOUN
cblr-3040	1773	32	to	to	PART
cblr-3040	1773	33	provide	provide	VERB
cblr-3040	1773	34	information	information	NOUN
cblr-3040	1773	35	on	on	ADP
cblr-3040	1773	36	the	the	DET
cblr-3040	1773	37	implications	implication	NOUN
cblr-3040	1773	38	of	of	ADP
cblr-3040	1773	39	the	the	DET
cblr-3040	1773	40	existence	existence	NOUN
cblr-3040	1773	41	of	of	ADP
cblr-3040	1773	42	the	the	DET
cblr-3040	1773	43	options	option	NOUN
cblr-3040	1773	44	.352	.352	NUM
cblr-3040	1773	45	thus	thus	ADV
cblr-3040	1773	46	,	,	PUNCT
cblr-3040	1773	47	even	even	ADV
cblr-3040	1773	48	though	though	SCONJ
cblr-3040	1773	49	the	the	DET
cblr-3040	1773	50	heated	heated	ADJ
cblr-3040	1773	51	debate	debate	NOUN
cblr-3040	1773	52	over	over	ADP
cblr-3040	1773	53	expensing	expense	VERB
cblr-3040	1773	54	employee	employee	NOUN
cblr-3040	1773	55	stock	stock	NOUN
cblr-3040	1773	56	option	option	NOUN
cblr-3040	1773	57	costs	cost	NOUN
cblr-3040	1773	58	for	for	ADP
cblr-3040	1773	59	financial	financial	ADJ
cblr-3040	1773	60	accounting	accounting	NOUN
cblr-3040	1773	61	purposes	purpose	NOUN
cblr-3040	1773	62	may	may	AUX
cblr-3040	1773	63	be	be	AUX
cblr-3040	1773	64	some	some	PRON
cblr-3040	1773	65	of	of	ADP
cblr-3040	1773	66	the	the	DET
cblr-3040	1773	67	best	good	ADJ
cblr-3040	1773	68	evidence	evidence	NOUN
cblr-3040	1773	69	of	of	ADP
cblr-3040	1773	70	the	the	DET
cblr-3040	1773	71	inadequacy	inadequacy	NOUN
cblr-3040	1773	72	of	of	ADP
cblr-3040	1773	73	footnote	footnote	NOUN
cblr-3040	1773	74	disclosure	disclosure	NOUN
cblr-3040	1773	75	,	,	PUNCT
cblr-3040	1773	76	that	that	DET
cblr-3040	1773	77	controversy	controversy	NOUN
cblr-3040	1773	78	does	do	VERB
cblr-3040	1773	79	not	not	PART
cblr-3040	1773	80	,	,	PUNCT
cblr-3040	1773	81	as	as	ADP
cblr-3040	1773	82	in	in	ADP
cblr-3040	1773	83	the	the	DET
cblr-3040	1773	84	other	other	ADJ
cblr-3040	1773	85	...	...	PUNCT
cblr-3040	1773	86	and	and	CCONJ
cblr-3040	1773	87	,	,	PUNCT
cblr-3040	1773	88	unlike	unlike	ADP
cblr-3040	1773	89	the	the	DET
cblr-3040	1773	90	case	case	NOUN
cblr-3040	1773	91	of	of	ADP
cblr-3040	1773	92	other	other	ADJ
cblr-3040	1773	93	property	property	NOUN
cblr-3040	1773	94	that	that	PRON
cblr-3040	1773	95	may	may	AUX
cblr-3040	1773	96	be	be	AUX
cblr-3040	1773	97	transferred	transfer	VERB
cblr-3040	1773	98	to	to	ADP
cblr-3040	1773	99	an	an	DET
cblr-3040	1773	100	employee	employee	NOUN
cblr-3040	1773	101	with	with	ADP
cblr-3040	1773	102	restrictions	restriction	NOUN
cblr-3040	1773	103	that	that	PRON
cblr-3040	1773	104	lead	lead	VERB
cblr-3040	1773	105	to	to	ADP
cblr-3040	1773	106	deferral	deferral	NOUN
cblr-3040	1773	107	of	of	ADP
cblr-3040	1773	108	the	the	DET
cblr-3040	1773	109	day	day	NOUN
cblr-3040	1773	110	of	of	ADP
cblr-3040	1773	111	reckoning	reckon	VERB
cblr-3040	1773	112	under	under	ADP
cblr-3040	1773	113	i.r.c	i.r.c	NOUN
cblr-3040	1773	114	.	.	PUNCT
cblr-3040	1774	1	sections	section	NOUN
cblr-3040	1774	2	83(a	83(a	NUM
cblr-3040	1774	3	)	)	PUNCT
cblr-3040	1774	4	and	and	CCONJ
cblr-3040	1774	5	(	(	PUNCT
cblr-3040	1774	6	h	h	NOUN
cblr-3040	1774	7	)	)	PUNCT
cblr-3040	1774	8	(	(	PUNCT
cblr-3040	1774	9	2002	2002	NUM
cblr-3040	1774	10	)	)	PUNCT
cblr-3040	1774	11	,	,	PUNCT
cblr-3040	1774	12	in	in	ADP
cblr-3040	1774	13	the	the	DET
cblr-3040	1774	14	case	case	NOUN
cblr-3040	1774	15	of	of	ADP
cblr-3040	1774	16	options	option	NOUN
cblr-3040	1774	17	,	,	PUNCT
cblr-3040	1774	18	the	the	DET
cblr-3040	1774	19	employee	employee	NOUN
cblr-3040	1774	20	is	be	AUX
cblr-3040	1774	21	not	not	PART
cblr-3040	1774	22	allowed	allow	VERB
cblr-3040	1774	23	to	to	PART
cblr-3040	1774	24	make	make	VERB
cblr-3040	1774	25	a	a	DET
cblr-3040	1774	26	"	"	PUNCT
cblr-3040	1774	27	section	section	NOUN
cblr-3040	1774	28	83(b	83(b	NUM
cblr-3040	1774	29	)	)	PUNCT
cblr-3040	1774	30	election	election	NOUN
cblr-3040	1774	31	"	"	PUNCT
cblr-3040	1774	32	which	which	PRON
cblr-3040	1774	33	would	would	AUX
cblr-3040	1774	34	cause	cause	VERB
cblr-3040	1774	35	up	up	ADP
cblr-3040	1774	36	front	front	ADJ
cblr-3040	1774	37	valuation	valuation	NOUN
cblr-3040	1774	38	of	of	ADP
cblr-3040	1774	39	the	the	DET
cblr-3040	1774	40	property	property	NOUN
cblr-3040	1774	41	received	receive	VERB
cblr-3040	1774	42	and	and	CCONJ
cblr-3040	1774	43	recognition	recognition	NOUN
cblr-3040	1774	44	of	of	ADP
cblr-3040	1774	45	corresponding	correspond	VERB
cblr-3040	1774	46	compensation	compensation	NOUN
cblr-3040	1774	47	income	income	NOUN
cblr-3040	1774	48	,	,	PUNCT
cblr-3040	1774	49	with	with	ADP
cblr-3040	1774	50	a	a	DET
cblr-3040	1774	51	possibility	possibility	NOUN
cblr-3040	1774	52	of	of	ADP
cblr-3040	1774	53	recognition	recognition	NOUN
cblr-3040	1774	54	of	of	ADP
cblr-3040	1774	55	capital	capital	NOUN
cblr-3040	1774	56	gains	gain	NOUN
cblr-3040	1774	57	,	,	PUNCT
cblr-3040	1774	58	at	at	ADP
cblr-3040	1774	59	a	a	DET
cblr-3040	1774	60	time	time	NOUN
cblr-3040	1774	61	chosen	choose	VERB
cblr-3040	1774	62	by	by	ADP
cblr-3040	1774	63	the	the	DET
cblr-3040	1774	64	employee	employee	NOUN
cblr-3040	1774	65	,	,	PUNCT
cblr-3040	1774	66	for	for	ADP
cblr-3040	1774	67	post	post	ADJ
cblr-3040	1774	68	-	-	ADJ
cblr-3040	1774	69	grant	grant	ADJ
cblr-3040	1774	70	appreciation	appreciation	NOUN
cblr-3040	1774	71	due	due	ADP
cblr-3040	1774	72	to	to	ADP
cblr-3040	1774	73	market	market	NOUN
cblr-3040	1774	74	forces	force	NOUN
cblr-3040	1774	75	.	.	PUNCT
cblr-3040	1775	1	see	see	VERB
cblr-3040	1775	2	treas	treas	PROPN
cblr-3040	1775	3	.	.	PUNCT
cblr-3040	1776	1	reg	reg	PROPN
cblr-3040	1776	2	.	.	PUNCT
cblr-3040	1777	1	§	§	PROPN
cblr-3040	1777	2	1.83	1.83	NUM
cblr-3040	1777	3	-	-	PUNCT
cblr-3040	1777	4	7(a	7(a	NUM
cblr-3040	1777	5	)	)	PUNCT
cblr-3040	1777	6	(	(	PUNCT
cblr-3040	1777	7	1978	1978	NUM
cblr-3040	1777	8	)	)	PUNCT
cblr-3040	1777	9	.	.	PUNCT
cblr-3040	1778	1	351	351	NUM
cblr-3040	1778	2	it	it	PRON
cblr-3040	1778	3	should	should	AUX
cblr-3040	1778	4	be	be	AUX
cblr-3040	1778	5	noted	note	VERB
cblr-3040	1778	6	that	that	SCONJ
cblr-3040	1778	7	once	once	SCONJ
cblr-3040	1778	8	the	the	DET
cblr-3040	1778	9	ability	ability	NOUN
cblr-3040	1778	10	to	to	PART
cblr-3040	1778	11	exercise	exercise	VERB
cblr-3040	1778	12	the	the	DET
cblr-3040	1778	13	option	option	NOUN
cblr-3040	1778	14	becomes	become	VERB
cblr-3040	1778	15	vested	vest	VERB
cblr-3040	1778	16	,	,	PUNCT
cblr-3040	1778	17	it	it	PRON
cblr-3040	1778	18	is	be	AUX
cblr-3040	1778	19	the	the	DET
cblr-3040	1778	20	employee	employee	NOUN
cblr-3040	1778	21	's	's	PART
cblr-3040	1778	22	choice	choice	NOUN
cblr-3040	1778	23	to	to	PART
cblr-3040	1778	24	defer	defer	VERB
cblr-3040	1778	25	acquiring	acquire	VERB
cblr-3040	1778	26	the	the	DET
cblr-3040	1778	27	stock	stock	NOUN
cblr-3040	1778	28	(	(	PUNCT
cblr-3040	1778	29	hoping	hope	VERB
cblr-3040	1778	30	for	for	ADP
cblr-3040	1778	31	a	a	DET
cblr-3040	1778	32	better	well	ADJ
cblr-3040	1778	33	bargain	bargain	NOUN
cblr-3040	1778	34	)	)	PUNCT
cblr-3040	1778	35	.	.	PUNCT
cblr-3040	1779	1	moreover	moreover	ADV
cblr-3040	1779	2	,	,	PUNCT
cblr-3040	1779	3	as	as	SCONJ
cblr-3040	1779	4	warren	warren	PROPN
cblr-3040	1779	5	buffet	buffet	NOUN
cblr-3040	1779	6	observed	observe	VERB
cblr-3040	1779	7	,	,	PUNCT
cblr-3040	1779	8	if	if	SCONJ
cblr-3040	1779	9	the	the	DET
cblr-3040	1779	10	employee	employee	NOUN
cblr-3040	1779	11	is	be	AUX
cblr-3040	1779	12	in	in	ADP
cblr-3040	1779	13	a	a	DET
cblr-3040	1779	14	bargain	bargain	NOUN
cblr-3040	1779	15	position	position	NOUN
cblr-3040	1779	16	,	,	PUNCT
cblr-3040	1779	17	she	she	PRON
cblr-3040	1779	18	may	may	AUX
cblr-3040	1779	19	be	be	AUX
cblr-3040	1779	20	able	able	ADJ
cblr-3040	1779	21	to	to	PART
cblr-3040	1779	22	engage	engage	VERB
cblr-3040	1779	23	in	in	ADP
cblr-3040	1779	24	market	market	NOUN
cblr-3040	1779	25	"	"	PUNCT
cblr-3040	1779	26	maneuvers	maneuver	NOUN
cblr-3040	1779	27	"	"	PUNCT
cblr-3040	1779	28	that	that	PRON
cblr-3040	1779	29	produce	produce	VERB
cblr-3040	1779	30	cash	cash	NOUN
cblr-3040	1779	31	.	.	PUNCT
cblr-3040	1780	1	see	see	VERB
cblr-3040	1780	2	buffett	buffett	PROPN
cblr-3040	1780	3	,	,	PUNCT
cblr-3040	1780	4	supra	supra	PROPN
cblr-3040	1780	5	note	note	NOUN
cblr-3040	1780	6	120	120	NUM
cblr-3040	1780	7	,	,	PUNCT
cblr-3040	1780	8	at	at	ADP
cblr-3040	1780	9	a19	a19	PROPN
cblr-3040	1780	10	.	.	PUNCT
cblr-3040	1781	1	in	in	ADP
cblr-3040	1781	2	such	such	ADJ
cblr-3040	1781	3	circumstances	circumstance	NOUN
cblr-3040	1781	4	,	,	PUNCT
cblr-3040	1781	5	consideration	consideration	NOUN
cblr-3040	1781	6	might	might	AUX
cblr-3040	1781	7	be	be	AUX
cblr-3040	1781	8	given	give	VERB
cblr-3040	1781	9	to	to	PART
cblr-3040	1781	10	use	use	VERB
cblr-3040	1781	11	by	by	ADP
cblr-3040	1781	12	the	the	DET
cblr-3040	1781	13	tax	tax	NOUN
cblr-3040	1781	14	system	system	NOUN
cblr-3040	1781	15	of	of	ADP
cblr-3040	1781	16	financial	financial	ADJ
cblr-3040	1781	17	reporting	reporting	NOUN
cblr-3040	1781	18	disclosing	disclose	VERB
cblr-3040	1781	19	the	the	DET
cblr-3040	1781	20	number	number	NOUN
cblr-3040	1781	21	of	of	ADP
cblr-3040	1781	22	vested	vested	ADJ
cblr-3040	1781	23	options	option	NOUN
cblr-3040	1781	24	as	as	ADP
cblr-3040	1781	25	a	a	DET
cblr-3040	1781	26	means	means	NOUN
cblr-3040	1781	27	of	of	ADP
cblr-3040	1781	28	facilitating	facilitate	VERB
cblr-3040	1781	29	a	a	DET
cblr-3040	1781	30	system	system	NOUN
cblr-3040	1781	31	under	under	ADP
cblr-3040	1781	32	which	which	PRON
cblr-3040	1781	33	the	the	DET
cblr-3040	1781	34	tax	tax	NOUN
cblr-3040	1781	35	consequences	consequence	NOUN
cblr-3040	1781	36	of	of	ADP
cblr-3040	1781	37	the	the	DET
cblr-3040	1781	38	compensatory	compensatory	ADJ
cblr-3040	1781	39	transaction	transaction	NOUN
cblr-3040	1781	40	might	might	AUX
cblr-3040	1781	41	be	be	AUX
cblr-3040	1781	42	recognized	recognize	VERB
cblr-3040	1781	43	prior	prior	ADV
cblr-3040	1781	44	to	to	ADP
cblr-3040	1781	45	the	the	DET
cblr-3040	1781	46	actual	actual	ADJ
cblr-3040	1781	47	exercise	exercise	NOUN
cblr-3040	1781	48	date	date	NOUN
cblr-3040	1781	49	.	.	PUNCT
cblr-3040	1782	1	35	35	NUM
cblr-3040	1782	2	see	see	VERB
cblr-3040	1782	3	supra	supra	ADJ
cblr-3040	1782	4	text	text	NOUN
cblr-3040	1782	5	accompanying	accompanying	ADJ
cblr-3040	1782	6	notes	note	NOUN
cblr-3040	1782	7	129	129	NUM
cblr-3040	1782	8	-	-	SYM
cblr-3040	1782	9	40	40	NUM
cblr-3040	1782	10	.	.	PUNCT
cblr-3040	1783	1	examples	example	NOUN
cblr-3040	1783	2	discussed	discuss	VERB
cblr-3040	1783	3	supra	supra	NOUN
cblr-3040	1783	4	,	,	PUNCT
cblr-3040	1783	5	necessarily	necessarily	ADV
cblr-3040	1783	6	cry	cry	VERB
cblr-3040	1783	7	out	out	ADP
cblr-3040	1783	8	for	for	ADP
cblr-3040	1783	9	book	book	NOUN
cblr-3040	1783	10	-	-	PUNCT
cblr-3040	1783	11	tax	tax	NOUN
cblr-3040	1783	12	comparisons	comparison	NOUN
cblr-3040	1783	13	and	and	CCONJ
cblr-3040	1783	14	the	the	DET
cblr-3040	1783	15	implementation	implementation	NOUN
cblr-3040	1783	16	of	of	ADP
cblr-3040	1783	17	consistency	consistency	NOUN
cblr-3040	1783	18	requirements	requirement	NOUN
cblr-3040	1783	19	in	in	ADP
cblr-3040	1783	20	all	all	DET
cblr-3040	1783	21	situations	situation	NOUN
cblr-3040	1783	22	involving	involve	VERB
cblr-3040	1783	23	employee	employee	NOUN
cblr-3040	1783	24	stock	stock	NOUN
cblr-3040	1783	25	options	option	NOUN
cblr-3040	1783	26	.	.	PUNCT
cblr-3040	1784	1	still	still	ADV
cblr-3040	1784	2	,	,	PUNCT
cblr-3040	1784	3	on	on	ADP
cblr-3040	1784	4	a	a	DET
cblr-3040	1784	5	visceral	visceral	ADJ
cblr-3040	1784	6	level	level	NOUN
cblr-3040	1784	7	,	,	PUNCT
cblr-3040	1784	8	as	as	SCONJ
cblr-3040	1784	9	reflected	reflect	VERB
cblr-3040	1784	10	in	in	ADP
cblr-3040	1784	11	the	the	DET
cblr-3040	1784	12	recent	recent	ADJ
cblr-3040	1784	13	levin	levin	PROPN
cblr-3040	1784	14	-	-	PUNCT
cblr-3040	1784	15	mccain	mccain	PROPN
cblr-3040	1784	16	proposal	proposal	NOUN
cblr-3040	1784	17	,	,	PUNCT
cblr-3040	1784	18	it	it	PRON
cblr-3040	1784	19	does	do	AUX
cblr-3040	1784	20	seem	seem	VERB
cblr-3040	1784	21	both	both	DET
cblr-3040	1784	22	systems	system	NOUN
cblr-3040	1784	23	of	of	ADP
cblr-3040	1784	24	accounting	accounting	NOUN
cblr-3040	1784	25	should	should	AUX
cblr-3040	1784	26	be	be	AUX
cblr-3040	1784	27	interested	interested	ADJ
cblr-3040	1784	28	in	in	ADP
cblr-3040	1784	29	identifying	identify	VERB
cblr-3040	1784	30	the	the	DET
cblr-3040	1784	31	compensation	compensation	NOUN
cblr-3040	1784	32	element	element	NOUN
cblr-3040	1784	33	of	of	ADP
cblr-3040	1784	34	these	these	DET
cblr-3040	1784	35	stock	stock	NOUN
cblr-3040	1784	36	option	option	NOUN
cblr-3040	1784	37	grants	grant	NOUN
cblr-3040	1784	38	and	and	CCONJ
cblr-3040	1784	39	,	,	PUNCT
cblr-3040	1784	40	logically	logically	ADV
cblr-3040	1784	41	,	,	PUNCT
cblr-3040	1784	42	the	the	DET
cblr-3040	1784	43	true	true	ADJ
cblr-3040	1784	44	economic	economic	ADJ
cblr-3040	1784	45	cost	cost	NOUN
cblr-3040	1784	46	should	should	AUX
cblr-3040	1784	47	ideally	ideally	ADV
cblr-3040	1784	48	be	be	AUX
cblr-3040	1784	49	the	the	DET
cblr-3040	1784	50	same	same	ADJ
cblr-3040	1784	51	for	for	ADP
cblr-3040	1784	52	book	book	NOUN
cblr-3040	1784	53	and	and	CCONJ
cblr-3040	1784	54	tax	tax	NOUN
cblr-3040	1784	55	purposes	purpose	NOUN
cblr-3040	1784	56	.	.	PUNCT
cblr-3040	1785	1	it	it	PRON
cblr-3040	1785	2	is	be	AUX
cblr-3040	1785	3	difficult	difficult	ADJ
cblr-3040	1785	4	to	to	PART
cblr-3040	1785	5	explain	explain	VERB
cblr-3040	1785	6	to	to	ADP
cblr-3040	1785	7	the	the	DET
cblr-3040	1785	8	public	public	NOUN
cblr-3040	1785	9	why	why	SCONJ
cblr-3040	1785	10	companies	company	NOUN
cblr-3040	1785	11	are	be	AUX
cblr-3040	1785	12	claiming	claim	VERB
cblr-3040	1785	13	huge	huge	ADJ
cblr-3040	1785	14	tax	tax	NOUN
cblr-3040	1785	15	write	write	NOUN
cblr-3040	1785	16	-	-	PUNCT
cblr-3040	1785	17	offs	off	NOUN
cblr-3040	1785	18	for	for	ADP
cblr-3040	1785	19	these	these	DET
cblr-3040	1785	20	compensatory	compensatory	ADJ
cblr-3040	1785	21	devices	device	NOUN
cblr-3040	1785	22	without	without	ADP
cblr-3040	1785	23	reducing	reduce	VERB
cblr-3040	1785	24	income	income	NOUN
cblr-3040	1785	25	by	by	ADP
cblr-3040	1785	26	the	the	DET
cblr-3040	1785	27	same	same	ADJ
cblr-3040	1785	28	amount	amount	NOUN
cblr-3040	1785	29	.	.	PUNCT
cblr-3040	1786	1	accordingly	accordingly	ADV
cblr-3040	1786	2	,	,	PUNCT
cblr-3040	1786	3	there	there	PRON
cblr-3040	1786	4	would	would	AUX
cblr-3040	1786	5	be	be	AUX
cblr-3040	1786	6	some	some	DET
cblr-3040	1786	7	potential	potential	ADJ
cblr-3040	1786	8	value	value	NOUN
cblr-3040	1786	9	in	in	ADP
cblr-3040	1786	10	the	the	DET
cblr-3040	1786	11	treasury	treasury	PROPN
cblr-3040	1786	12	department	department	PROPN
cblr-3040	1786	13	joining	join	VERB
cblr-3040	1786	14	with	with	ADP
cblr-3040	1786	15	the	the	DET
cblr-3040	1786	16	sec	sec	PROPN
cblr-3040	1786	17	and	and	CCONJ
cblr-3040	1786	18	fasb	fasb	NOUN
cblr-3040	1786	19	in	in	ADP
cblr-3040	1786	20	studying	study	VERB
cblr-3040	1786	21	the	the	DET
cblr-3040	1786	22	book	book	NOUN
cblr-3040	1786	23	and	and	CCONJ
cblr-3040	1786	24	tax	tax	NOUN
cblr-3040	1786	25	accounting	accounting	NOUN
cblr-3040	1786	26	for	for	ADP
cblr-3040	1786	27	typical	typical	ADJ
cblr-3040	1786	28	compensatory	compensatory	ADJ
cblr-3040	1786	29	options	option	NOUN
cblr-3040	1786	30	and	and	CCONJ
cblr-3040	1786	31	considering	consider	VERB
cblr-3040	1786	32	the	the	DET
cblr-3040	1786	33	degree	degree	NOUN
cblr-3040	1786	34	to	to	PART
cblr-3040	1786	35	which	which	PRON
cblr-3040	1786	36	more	more	ADJ
cblr-3040	1786	37	conformity	conformity	NOUN
cblr-3040	1786	38	is	be	AUX
cblr-3040	1786	39	desirable	desirable	ADJ
cblr-3040	1786	40	and	and	CCONJ
cblr-3040	1786	41	feasible	feasible	ADJ
cblr-3040	1786	42	.	.	PUNCT
cblr-3040	1787	1	d.	d.	PROPN
cblr-3040	1787	2	regulatory	regulatory	ADJ
cblr-3040	1787	3	action	action	NOUN
cblr-3040	1787	4	should	should	AUX
cblr-3040	1787	5	not	not	PART
cblr-3040	1787	6	be	be	AUX
cblr-3040	1787	7	inhibited	inhibit	VERB
cblr-3040	1787	8	by	by	ADP
cblr-3040	1787	9	misleading	mislead	VERB
cblr-3040	1787	10	generalizations	generalization	NOUN
cblr-3040	1787	11	evidenced	evidence	VERB
cblr-3040	1787	12	in	in	ADP
cblr-3040	1787	13	the	the	DET
cblr-3040	1787	14	history	history	NOUN
cblr-3040	1787	15	of	of	ADP
cblr-3040	1787	16	the	the	DET
cblr-3040	1787	17	conformity	conformity	NOUN
cblr-3040	1787	18	debate	debate	NOUN
cblr-3040	1787	19	1	1	NUM
cblr-3040	1787	20	.	.	PUNCT
cblr-3040	1787	21	reassessing	reassess	VERB
cblr-3040	1787	22	the	the	DET
cblr-3040	1787	23	potential	potential	ADJ
cblr-3040	1787	24	value	value	NOUN
cblr-3040	1787	25	of	of	ADP
cblr-3040	1787	26	conformity	conformity	NOUN
cblr-3040	1787	27	requirements	requirement	NOUN
cblr-3040	1787	28	throughout	throughout	ADP
cblr-3040	1787	29	the	the	DET
cblr-3040	1787	30	long	long	ADJ
cblr-3040	1787	31	history	history	NOUN
cblr-3040	1787	32	of	of	ADP
cblr-3040	1787	33	the	the	DET
cblr-3040	1787	34	book	book	NOUN
cblr-3040	1787	35	-	-	PUNCT
cblr-3040	1787	36	tax	tax	NOUN
cblr-3040	1787	37	conformity	conformity	NOUN
cblr-3040	1787	38	debate	debate	NOUN
cblr-3040	1787	39	in	in	ADP
cblr-3040	1787	40	the	the	DET
cblr-3040	1787	41	united	united	PROPN
cblr-3040	1787	42	states	states	PROPN
cblr-3040	1787	43	,	,	PUNCT
cblr-3040	1787	44	the	the	DET
cblr-3040	1787	45	main	main	ADJ
cblr-3040	1787	46	forces	force	NOUN
cblr-3040	1787	47	in	in	ADP
cblr-3040	1787	48	the	the	DET
cblr-3040	1787	49	accounting	accounting	NOUN
cblr-3040	1787	50	profession	profession	NOUN
cblr-3040	1787	51	(	(	PUNCT
cblr-3040	1787	52	such	such	ADJ
cblr-3040	1787	53	as	as	ADP
cblr-3040	1787	54	the	the	DET
cblr-3040	1787	55	aicpa	aicpa	NOUN
cblr-3040	1787	56	and	and	CCONJ
cblr-3040	1787	57	the	the	DET
cblr-3040	1787	58	fasb	fasb	NOUN
cblr-3040	1787	59	)	)	PUNCT
cblr-3040	1787	60	have	have	AUX
cblr-3040	1787	61	generally	generally	ADV
cblr-3040	1787	62	succeeded	succeed	VERB
cblr-3040	1787	63	in	in	ADP
cblr-3040	1787	64	protecting	protect	VERB
cblr-3040	1787	65	their	their	PRON
cblr-3040	1787	66	turf	turf	NOUN
cblr-3040	1787	67	and	and	CCONJ
cblr-3040	1787	68	convincing	convince	VERB
cblr-3040	1787	69	all	all	DET
cblr-3040	1787	70	three	three	NUM
cblr-3040	1787	71	branches	branch	NOUN
cblr-3040	1787	72	of	of	ADP
cblr-3040	1787	73	government	government	NOUN
cblr-3040	1787	74	that	that	SCONJ
cblr-3040	1787	75	book	book	NOUN
cblr-3040	1787	76	-	-	PUNCT
cblr-3040	1787	77	tax	tax	NOUN
cblr-3040	1787	78	accounting	accounting	NOUN
cblr-3040	1787	79	divergence	divergence	NOUN
cblr-3040	1787	80	may	may	AUX
cblr-3040	1787	81	be	be	AUX
cblr-3040	1787	82	a	a	DET
cblr-3040	1787	83	tax	tax	NOUN
cblr-3040	1787	84	law	law	NOUN
cblr-3040	1787	85	concern	concern	NOUN
cblr-3040	1787	86	,	,	PUNCT
cblr-3040	1787	87	but	but	CCONJ
cblr-3040	1787	88	is	be	AUX
cblr-3040	1787	89	not	not	PART
cblr-3040	1787	90	a	a	DET
cblr-3040	1787	91	significant	significant	ADJ
cblr-3040	1787	92	gaap	gaap	NOUN
cblr-3040	1787	93	financial	financial	ADJ
cblr-3040	1787	94	statement	statement	NOUN
cblr-3040	1787	95	problem	problem	NOUN
cblr-3040	1787	96	area	area	NOUN
cblr-3040	1787	97	.	.	PUNCT
cblr-3040	1788	1	many	many	ADJ
cblr-3040	1788	2	commentators	commentator	NOUN
cblr-3040	1788	3	have	have	AUX
cblr-3040	1788	4	pointed	point	VERB
cblr-3040	1788	5	to	to	ADP
cblr-3040	1788	6	perceived	perceive	VERB
cblr-3040	1788	7	impurities	impurity	NOUN
cblr-3040	1788	8	in	in	ADP
cblr-3040	1788	9	tax	tax	NOUN
cblr-3040	1788	10	accounting	accounting	NOUN
cblr-3040	1788	11	-such	-such	NOUN
cblr-3040	1788	12	as	as	ADP
cblr-3040	1788	13	artificial	artificial	ADJ
cblr-3040	1788	14	acceleration	acceleration	NOUN
cblr-3040	1788	15	of	of	ADP
cblr-3040	1788	16	income	income	NOUN
cblr-3040	1788	17	recognition	recognition	NOUN
cblr-3040	1788	18	to	to	PART
cblr-3040	1788	19	maximize	maximize	VERB
cblr-3040	1788	20	tax	tax	NOUN
cblr-3040	1788	21	revenues	revenue	NOUN
cblr-3040	1788	22	,	,	PUNCT
cblr-3040	1788	23	and	and	CCONJ
cblr-3040	1788	24	numerous	numerous	ADJ
cblr-3040	1788	25	subsidy	subsidy	NOUN
cblr-3040	1788	26	provisions	provision	NOUN
cblr-3040	1788	27	(	(	PUNCT
cblr-3040	1788	28	tax	tax	NOUN
cblr-3040	1788	29	incentives	incentive	NOUN
cblr-3040	1788	30	designed	design	VERB
cblr-3040	1788	31	to	to	PART
cblr-3040	1788	32	promote	promote	VERB
cblr-3040	1788	33	social	social	ADJ
cblr-3040	1788	34	change	change	NOUN
cblr-3040	1788	35	)	)	PUNCT
cblr-3040	1788	36	which	which	PRON
cblr-3040	1788	37	do	do	AUX
cblr-3040	1788	38	not	not	PART
cblr-3040	1788	39	necessarily	necessarily	ADV
cblr-3040	1788	40	comport	comport	VERB
cblr-3040	1788	41	with	with	ADP
cblr-3040	1788	42	traditional	traditional	ADJ
cblr-3040	1788	43	notions	notion	NOUN
cblr-3040	1788	44	of	of	ADP
cblr-3040	1788	45	income	income	NOUN
cblr-3040	1788	46	and	and	CCONJ
cblr-3040	1788	47	expense	expense	NOUN
cblr-3040	1788	48	-as	-as	ADP
cblr-3040	1788	49	justification	justification	NOUN
cblr-3040	1788	50	for	for	ADP
cblr-3040	1788	51	allowing	allow	VERB
cblr-3040	1788	52	financial	financial	ADJ
cblr-3040	1788	53	accounting	accounting	NOUN
cblr-3040	1788	54	under	under	ADP
cblr-3040	1788	55	gaap	gaap	PROPN
cblr-3040	1788	56	to	to	PART
cblr-3040	1788	57	stand	stand	VERB
cblr-3040	1788	58	on	on	ADP
cblr-3040	1788	59	its	its	PRON
cblr-3040	1788	60	own	own	ADJ
cblr-3040	1788	61	as	as	ADP
cblr-3040	1788	62	the	the	DET
cblr-3040	1788	63	proper	proper	ADJ
cblr-3040	1788	64	measure	measure	NOUN
cblr-3040	1788	65	of	of	ADP
cblr-3040	1788	66	net	net	ADJ
cblr-3040	1788	67	income	income	NOUN
cblr-3040	1788	68	and	and	CCONJ
cblr-3040	1788	69	financial	financial	ADJ
cblr-3040	1788	70	condition	condition	NOUN
cblr-3040	1788	71	for	for	ADP
cblr-3040	1788	72	financial	financial	PROPN
cblr-3040	1788	73	columbia	columbia	PROPN
cblr-3040	1788	74	business	business	PROPN
cblr-3040	1788	75	la	la	PROPN
cblr-3040	1788	76	w	w	PROPN
cblr-3040	1788	77	review	review	NOUN
cblr-3040	1788	78	[	[	X
cblr-3040	1788	79	vol	vol	NOUN
cblr-3040	1788	80	.	.	PUNCT
cblr-3040	1788	81	2003	2003	NUM
cblr-3040	1789	1	no	no	NOUN
cblr-3040	1789	2	.	.	PUNCT
cblr-3040	1790	1	1:35	1:35	NUM
cblr-3040	1790	2	]	]	PUNCT
cblr-3040	1790	3	stopping	stop	VERB
cblr-3040	1790	4	enron	enron	PROPN
cblr-3040	1790	5	end	end	NOUN
cblr-3040	1790	6	-	-	PUNCT
cblr-3040	1790	7	runs	run	NOUN
cblr-3040	1790	8	and	and	CCONJ
cblr-3040	1790	9	other	other	ADJ
cblr-3040	1790	10	trick	trick	NOUN
cblr-3040	1790	11	plays	play	VERB
cblr-3040	1790	12	statement	statement	NOUN
cblr-3040	1790	13	purposes	purpose	NOUN
cblr-3040	1790	14	.	.	PUNCT
cblr-3040	1791	1	their	their	PRON
cblr-3040	1791	2	reasoning	reasoning	NOUN
cblr-3040	1791	3	has	have	AUX
cblr-3040	1791	4	been	be	AUX
cblr-3040	1791	5	strongly	strongly	ADV
cblr-3040	1791	6	supported	support	VERB
cblr-3040	1791	7	by	by	ADP
cblr-3040	1791	8	the	the	DET
cblr-3040	1791	9	supreme	supreme	PROPN
cblr-3040	1791	10	court	court	PROPN
cblr-3040	1791	11	's	's	PART
cblr-3040	1791	12	1979	1979	NUM
cblr-3040	1791	13	decision	decision	NOUN
cblr-3040	1791	14	in	in	ADP
cblr-3040	1791	15	thor	thor	PROPN
cblr-3040	1791	16	power	power	PROPN
cblr-3040	1791	17	.	.	PUNCT
cblr-3040	1792	1	one	one	NUM
cblr-3040	1792	2	significant	significant	ADJ
cblr-3040	1792	3	problem	problem	NOUN
cblr-3040	1792	4	with	with	ADP
cblr-3040	1792	5	the	the	DET
cblr-3040	1792	6	conformity	conformity	NOUN
cblr-3040	1792	7	debate	debate	NOUN
cblr-3040	1792	8	thus	thus	ADV
cblr-3040	1792	9	far	far	ADV
cblr-3040	1792	10	is	be	AUX
cblr-3040	1792	11	,	,	PUNCT
cblr-3040	1792	12	however	however	ADV
cblr-3040	1792	13	,	,	PUNCT
cblr-3040	1792	14	that	that	SCONJ
cblr-3040	1792	15	it	it	PRON
cblr-3040	1792	16	has	have	AUX
cblr-3040	1792	17	been	be	AUX
cblr-3040	1792	18	principally	principally	ADV
cblr-3040	1792	19	confined	confine	VERB
cblr-3040	1792	20	to	to	ADP
cblr-3040	1792	21	the	the	DET
cblr-3040	1792	22	tax	tax	NOUN
cblr-3040	1792	23	arena	arena	NOUN
cblr-3040	1792	24	and	and	CCONJ
cblr-3040	1792	25	the	the	DET
cblr-3040	1792	26	question	question	NOUN
cblr-3040	1792	27	of	of	ADP
cblr-3040	1792	28	the	the	DET
cblr-3040	1792	29	extent	extent	NOUN
cblr-3040	1792	30	to	to	PART
cblr-3040	1792	31	which	which	PRON
cblr-3040	1792	32	tax	tax	NOUN
cblr-3040	1792	33	should	should	AUX
cblr-3040	1792	34	follow	follow	VERB
cblr-3040	1792	35	book	book	NOUN
cblr-3040	1792	36	accounting	accounting	NOUN
cblr-3040	1792	37	principles	principle	NOUN
cblr-3040	1792	38	.	.	PUNCT
cblr-3040	1793	1	the	the	DET
cblr-3040	1793	2	accounting	accounting	NOUN
cblr-3040	1793	3	industry	industry	NOUN
cblr-3040	1793	4	has	have	AUX
cblr-3040	1793	5	generally	generally	ADV
cblr-3040	1793	6	succeeded	succeed	VERB
cblr-3040	1793	7	in	in	ADP
cblr-3040	1793	8	convincing	convincing	ADJ
cblr-3040	1793	9	decision	decision	NOUN
cblr-3040	1793	10	makers	maker	NOUN
cblr-3040	1793	11	that	that	SCONJ
cblr-3040	1793	12	the	the	DET
cblr-3040	1793	13	notion	notion	NOUN
cblr-3040	1793	14	of	of	ADP
cblr-3040	1793	15	conformity	conformity	NOUN
cblr-3040	1793	16	in	in	ADP
cblr-3040	1793	17	the	the	DET
cblr-3040	1793	18	other	other	ADJ
cblr-3040	1793	19	direction	direction	NOUN
cblr-3040	1793	20	-book	-book	NOUN
cblr-3040	1793	21	accounting	accounting	NOUN
cblr-3040	1793	22	following	follow	VERB
cblr-3040	1793	23	(	(	PUNCT
cblr-3040	1793	24	or	or	CCONJ
cblr-3040	1793	25	even	even	ADV
cblr-3040	1793	26	learning	learn	VERB
cblr-3040	1793	27	from	from	ADP
cblr-3040	1793	28	)	)	PUNCT
cblr-3040	1793	29	tax	tax	NOUN
cblr-3040	1793	30	accounting	accounting	NOUN
cblr-3040	1793	31	-is	-is	ADP
cblr-3040	1793	32	simply	simply	ADV
cblr-3040	1793	33	anathema	anathema	NOUN
cblr-3040	1793	34	.	.	PUNCT
cblr-3040	1794	1	yet	yet	ADV
cblr-3040	1794	2	,	,	PUNCT
cblr-3040	1794	3	as	as	SCONJ
cblr-3040	1794	4	enron	enron	PROPN
cblr-3040	1794	5	has	have	AUX
cblr-3040	1794	6	revealed	reveal	VERB
cblr-3040	1794	7	,	,	PUNCT
cblr-3040	1794	8	the	the	DET
cblr-3040	1794	9	tax	tax	NOUN
cblr-3040	1794	10	law	law	NOUN
cblr-3040	1794	11	can	can	AUX
cblr-3040	1794	12	sometimes	sometimes	ADV
cblr-3040	1794	13	have	have	VERB
cblr-3040	1794	14	a	a	DET
cblr-3040	1794	15	better	well	ADJ
cblr-3040	1794	16	read	read	NOUN
cblr-3040	1794	17	on	on	ADP
cblr-3040	1794	18	the	the	DET
cblr-3040	1794	19	underlying	underlie	VERB
cblr-3040	1794	20	substance	substance	NOUN
cblr-3040	1794	21	of	of	ADP
cblr-3040	1794	22	a	a	DET
cblr-3040	1794	23	business	business	NOUN
cblr-3040	1794	24	transaction	transaction	NOUN
cblr-3040	1794	25	(	(	PUNCT
cblr-3040	1794	26	or	or	CCONJ
cblr-3040	1794	27	a	a	DET
cblr-3040	1794	28	transaction	transaction	NOUN
cblr-3040	1794	29	by	by	ADP
cblr-3040	1794	30	a	a	DET
cblr-3040	1794	31	business	business	NOUN
cblr-3040	1794	32	enterprise	enterprise	NOUN
cblr-3040	1794	33	that	that	PRON
cblr-3040	1794	34	in	in	ADP
cblr-3040	1794	35	reality	reality	NOUN
cblr-3040	1794	36	lacks	lack	VERB
cblr-3040	1794	37	business	business	NOUN
cblr-3040	1794	38	purpose	purpose	NOUN
cblr-3040	1794	39	or	or	CCONJ
cblr-3040	1794	40	substance	substance	NOUN
cblr-3040	1794	41	)	)	PUNCT
cblr-3040	1794	42	than	than	SCONJ
cblr-3040	1794	43	does	do	VERB
cblr-3040	1794	44	financial	financial	ADJ
cblr-3040	1794	45	accounting	accounting	NOUN
cblr-3040	1794	46	under	under	ADP
cblr-3040	1794	47	uncertain	uncertain	ADJ
cblr-3040	1794	48	interpretations	interpretation	NOUN
cblr-3040	1794	49	of	of	ADP
cblr-3040	1794	50	gaap	gaap	PROPN
cblr-3040	1794	51	.	.	PUNCT
cblr-3040	1795	1	moreover	moreover	ADV
cblr-3040	1795	2	,	,	PUNCT
cblr-3040	1795	3	the	the	DET
cblr-3040	1795	4	arguments	argument	NOUN
cblr-3040	1795	5	traditionally	traditionally	ADV
cblr-3040	1795	6	made	make	VERB
cblr-3040	1795	7	by	by	ADP
cblr-3040	1795	8	the	the	DET
cblr-3040	1795	9	accounting	accounting	NOUN
cblr-3040	1795	10	profession	profession	NOUN
cblr-3040	1795	11	in	in	ADP
cblr-3040	1795	12	opposition	opposition	NOUN
cblr-3040	1795	13	to	to	ADP
cblr-3040	1795	14	booking	booking	NOUN
cblr-3040	1795	15	requirements	requirement	NOUN
cblr-3040	1795	16	,	,	PUNCT
cblr-3040	1795	17	under	under	ADP
cblr-3040	1795	18	which	which	DET
cblr-3040	1795	19	use	use	NOUN
cblr-3040	1795	20	of	of	ADP
cblr-3040	1795	21	an	an	DET
cblr-3040	1795	22	accounting	accounting	NOUN
cblr-3040	1795	23	method	method	NOUN
cblr-3040	1795	24	for	for	ADP
cblr-3040	1795	25	tax	tax	NOUN
cblr-3040	1795	26	purposes	purpose	NOUN
cblr-3040	1795	27	would	would	AUX
cblr-3040	1795	28	be	be	AUX
cblr-3040	1795	29	conditioned	condition	VERB
cblr-3040	1795	30	on	on	ADP
cblr-3040	1795	31	the	the	DET
cblr-3040	1795	32	use	use	NOUN
cblr-3040	1795	33	of	of	ADP
cblr-3040	1795	34	the	the	DET
cblr-3040	1795	35	same	same	ADJ
cblr-3040	1795	36	method	method	NOUN
cblr-3040	1795	37	for	for	ADP
cblr-3040	1795	38	financial	financial	ADJ
cblr-3040	1795	39	accounting	accounting	NOUN
cblr-3040	1795	40	purposes	purpose	NOUN
cblr-3040	1795	41	,	,	PUNCT
cblr-3040	1795	42	are	be	AUX
cblr-3040	1795	43	unpersuasive	unpersuasive	ADJ
cblr-3040	1795	44	.	.	PUNCT
cblr-3040	1796	1	the	the	DET
cblr-3040	1796	2	scope	scope	NOUN
cblr-3040	1796	3	of	of	ADP
cblr-3040	1796	4	recent	recent	ADJ
cblr-3040	1796	5	audit	audit	NOUN
cblr-3040	1796	6	failures	failure	NOUN
cblr-3040	1796	7	and	and	CCONJ
cblr-3040	1796	8	the	the	DET
cblr-3040	1796	9	fact	fact	NOUN
cblr-3040	1796	10	that	that	SCONJ
cblr-3040	1796	11	there	there	PRON
cblr-3040	1796	12	have	have	AUX
cblr-3040	1796	13	been	be	AUX
cblr-3040	1796	14	other	other	ADJ
cblr-3040	1796	15	failures	failure	NOUN
cblr-3040	1796	16	in	in	ADP
cblr-3040	1796	17	the	the	DET
cblr-3040	1796	18	past5	past5	NOUN
cblr-3040	1796	19	3	3	NUM
cblr-3040	1796	20	have	have	AUX
cblr-3040	1796	21	exposed	expose	VERB
cblr-3040	1796	22	as	as	ADP
cblr-3040	1796	23	self	self	NOUN
cblr-3040	1796	24	-	-	PUNCT
cblr-3040	1796	25	serving	serve	VERB
cblr-3040	1796	26	and	and	CCONJ
cblr-3040	1796	27	...	...	PUNCT
cblr-3040	1796	28	see	see	VERB
cblr-3040	1796	29	,	,	PUNCT
cblr-3040	1796	30	e.g.	e.g.	ADV
cblr-3040	1796	31	,	,	PUNCT
cblr-3040	1796	32	thylin	thylin	PROPN
cblr-3040	1796	33	,	,	PUNCT
cblr-3040	1796	34	supra	supra	PROPN
cblr-3040	1796	35	note	note	NOUN
cblr-3040	1796	36	13	13	NUM
cblr-3040	1796	37	and	and	CCONJ
cblr-3040	1796	38	accompanying	accompany	VERB
cblr-3040	1796	39	text	text	NOUN
cblr-3040	1796	40	(	(	PUNCT
cblr-3040	1796	41	discussing	discuss	VERB
cblr-3040	1796	42	major	major	ADJ
cblr-3040	1796	43	audit	audit	NOUN
cblr-3040	1796	44	failures	failure	NOUN
cblr-3040	1796	45	of	of	ADP
cblr-3040	1796	46	the	the	DET
cblr-3040	1796	47	late	late	ADJ
cblr-3040	1796	48	1970s	1970s	NUM
cblr-3040	1796	49	)	)	PUNCT
cblr-3040	1796	50	.	.	PUNCT
cblr-3040	1797	1	thylin	thylin	PROPN
cblr-3040	1797	2	noted	note	VERB
cblr-3040	1797	3	that	that	SCONJ
cblr-3040	1797	4	a	a	DET
cblr-3040	1797	5	house	house	NOUN
cblr-3040	1797	6	subcommittee	subcommittee	NOUN
cblr-3040	1797	7	chaired	chair	VERB
cblr-3040	1797	8	by	by	ADP
cblr-3040	1797	9	congressman	congressman	PROPN
cblr-3040	1797	10	john	john	PROPN
cblr-3040	1797	11	e.	e.	PROPN
cblr-3040	1797	12	moss	moss	PROPN
cblr-3040	1797	13	concluded	conclude	VERB
cblr-3040	1797	14	that	that	SCONJ
cblr-3040	1797	15	"	"	PUNCT
cblr-3040	1797	16	the	the	DET
cblr-3040	1797	17	sec	sec	PROPN
cblr-3040	1797	18	should	should	AUX
cblr-3040	1797	19	play	play	VERB
cblr-3040	1797	20	a	a	DET
cblr-3040	1797	21	more	more	ADV
cblr-3040	1797	22	active	active	ADJ
cblr-3040	1797	23	role	role	NOUN
cblr-3040	1797	24	than	than	SCONJ
cblr-3040	1797	25	it	it	PRON
cblr-3040	1797	26	had	have	VERB
cblr-3040	1797	27	in	in	ADP
cblr-3040	1797	28	the	the	DET
cblr-3040	1797	29	past	past	NOUN
cblr-3040	1797	30	with	with	ADP
cblr-3040	1797	31	respect	respect	NOUN
cblr-3040	1797	32	to	to	ADP
cblr-3040	1797	33	the	the	DET
cblr-3040	1797	34	setting	setting	NOUN
cblr-3040	1797	35	of	of	ADP
cblr-3040	1797	36	accounting	accounting	NOUN
cblr-3040	1797	37	principles	principle	NOUN
cblr-3040	1797	38	and	and	CCONJ
cblr-3040	1797	39	the	the	DET
cblr-3040	1797	40	establishment	establishment	NOUN
cblr-3040	1797	41	of	of	ADP
cblr-3040	1797	42	auditing	auditing	NOUN
cblr-3040	1797	43	standards	standard	NOUN
cblr-3040	1797	44	.	.	PUNCT
cblr-3040	1797	45	"	"	PUNCT
cblr-3040	1798	1	i	i	PRON
cblr-3040	1798	2	d.	d.	VERB
cblr-3040	1798	3	at	at	ADP
cblr-3040	1798	4	266	266	NUM
cblr-3040	1798	5	.	.	PUNCT
cblr-3040	1799	1	moreover	moreover	ADV
cblr-3040	1799	2	,	,	PUNCT
cblr-3040	1799	3	thylin	thylin	NOUN
cblr-3040	1799	4	characterized	characterize	VERB
cblr-3040	1799	5	the	the	DET
cblr-3040	1799	6	recommendations	recommendation	NOUN
cblr-3040	1799	7	of	of	ADP
cblr-3040	1799	8	a	a	DET
cblr-3040	1799	9	senate	senate	PROPN
cblr-3040	1799	10	subcommittee	subcommittee	NOUN
cblr-3040	1799	11	chaired	chair	VERB
cblr-3040	1799	12	by	by	ADP
cblr-3040	1799	13	senator	senator	PROPN
cblr-3040	1799	14	lee	lee	PROPN
cblr-3040	1799	15	metcalf	metcalf	PROPN
cblr-3040	1799	16	as	as	ADP
cblr-3040	1799	17	a	a	DET
cblr-3040	1799	18	criticism	criticism	NOUN
cblr-3040	1799	19	of	of	ADP
cblr-3040	1799	20	delegation	delegation	NOUN
cblr-3040	1799	21	of	of	ADP
cblr-3040	1799	22	authority	authority	NOUN
cblr-3040	1799	23	to	to	ADP
cblr-3040	1799	24	the	the	DET
cblr-3040	1799	25	private	private	ADJ
cblr-3040	1799	26	sector	sector	NOUN
cblr-3040	1799	27	and	and	CCONJ
cblr-3040	1799	28	a	a	DET
cblr-3040	1799	29	call	call	NOUN
cblr-3040	1799	30	for	for	SCONJ
cblr-3040	1799	31	congress	congress	PROPN
cblr-3040	1799	32	to	to	PART
cblr-3040	1799	33	step	step	VERB
cblr-3040	1799	34	in	in	ADP
cblr-3040	1799	35	"	"	PUNCT
cblr-3040	1799	36	by	by	ADP
cblr-3040	1799	37	establishing	establish	VERB
cblr-3040	1799	38	comprehensive	comprehensive	ADJ
cblr-3040	1799	39	accounting	accounting	NOUN
cblr-3040	1799	40	objectives	objective	NOUN
cblr-3040	1799	41	to	to	PART
cblr-3040	1799	42	guide	guide	VERB
cblr-3040	1799	43	federal	federal	ADJ
cblr-3040	1799	44	agencies	agency	NOUN
cblr-3040	1799	45	and	and	CCONJ
cblr-3040	1799	46	departments	department	NOUN
cblr-3040	1799	47	in	in	ADP
cblr-3040	1799	48	performing	perform	VERB
cblr-3040	1799	49	their	their	PRON
cblr-3040	1799	50	responsibilities	responsibility	NOUN
cblr-3040	1799	51	which	which	PRON
cblr-3040	1799	52	include	include	VERB
cblr-3040	1799	53	setting	set	VERB
cblr-3040	1799	54	financial	financial	ADJ
cblr-3040	1799	55	accounting	accounting	NOUN
cblr-3040	1799	56	standards	standard	NOUN
cblr-3040	1799	57	for	for	ADP
cblr-3040	1799	58	privately	privately	ADV
cblr-3040	1799	59	owned	own	VERB
cblr-3040	1799	60	corporations	corporation	NOUN
cblr-3040	1799	61	,	,	PUNCT
cblr-3040	1799	62	"	"	PUNCT
cblr-3040	1799	63	noting	note	VERB
cblr-3040	1799	64	that	that	SCONJ
cblr-3040	1799	65	the	the	DET
cblr-3040	1799	66	metcalf	metcalf	PROPN
cblr-3040	1799	67	subcommittee	subcommittee	NOUN
cblr-3040	1799	68	also	also	ADV
cblr-3040	1799	69	recommended	recommend	VERB
cblr-3040	1799	70	that	that	SCONJ
cblr-3040	1799	71	"	"	PUNCT
cblr-3040	1799	72	auditing	auditing	NOUN
cblr-3040	1799	73	standards	standard	NOUN
cblr-3040	1799	74	be	be	AUX
cblr-3040	1799	75	established	establish	VERB
cblr-3040	1799	76	by	by	ADP
cblr-3040	1799	77	the	the	DET
cblr-3040	1799	78	general	general	ADJ
cblr-3040	1799	79	accounting	accounting	PROPN
cblr-3040	1799	80	office	office	NOUN
cblr-3040	1799	81	,	,	PUNCT
cblr-3040	1799	82	the	the	DET
cblr-3040	1799	83	sec	sec	PROPN
cblr-3040	1799	84	,	,	PUNCT
cblr-3040	1799	85	or	or	CCONJ
cblr-3040	1799	86	federal	federal	ADJ
cblr-3040	1799	87	statute	statute	NOUN
cblr-3040	1799	88	.	.	PUNCT
cblr-3040	1799	89	"	"	PUNCT
cblr-3040	1800	1	i	i	PRON
cblr-3040	1800	2	d.	d.	PROPN
cblr-3040	1800	3	despite	despite	SCONJ
cblr-3040	1800	4	these	these	DET
cblr-3040	1800	5	recommendations	recommendation	NOUN
cblr-3040	1800	6	,	,	PUNCT
cblr-3040	1800	7	in	in	ADP
cblr-3040	1800	8	the	the	DET
cblr-3040	1800	9	approximately	approximately	ADV
cblr-3040	1800	10	twenty	twenty	NUM
cblr-3040	1800	11	-	-	PUNCT
cblr-3040	1800	12	five	five	NUM
cblr-3040	1800	13	intervening	intervene	VERB
cblr-3040	1800	14	years	year	NOUN
cblr-3040	1800	15	leading	lead	VERB
cblr-3040	1800	16	up	up	ADP
cblr-3040	1800	17	to	to	ADP
cblr-3040	1800	18	the	the	DET
cblr-3040	1800	19	recent	recent	ADJ
cblr-3040	1800	20	"	"	PUNCT
cblr-3040	1800	21	major	major	ADJ
cblr-3040	1800	22	audit	audit	NOUN
cblr-3040	1800	23	failures	failure	NOUN
cblr-3040	1800	24	,	,	PUNCT
cblr-3040	1800	25	"	"	PUNCT
cblr-3040	1800	26	the	the	DET
cblr-3040	1800	27	government	government	NOUN
cblr-3040	1800	28	has	have	AUX
cblr-3040	1800	29	continued	continue	VERB
cblr-3040	1800	30	to	to	PART
cblr-3040	1800	31	defer	defer	VERB
cblr-3040	1800	32	substantially	substantially	ADV
cblr-3040	1800	33	to	to	ADP
cblr-3040	1800	34	the	the	DET
cblr-3040	1800	35	fasb	fasb	NOUN
cblr-3040	1800	36	and	and	CCONJ
cblr-3040	1800	37	the	the	DET
cblr-3040	1800	38	aicpa	aicpa	NOUN
cblr-3040	1800	39	in	in	ADP
cblr-3040	1800	40	the	the	DET
cblr-3040	1800	41	establishment	establishment	NOUN
cblr-3040	1800	42	of	of	ADP
cblr-3040	1800	43	accounting	accounting	NOUN
cblr-3040	1800	44	principles	principle	NOUN
cblr-3040	1800	45	and	and	CCONJ
cblr-3040	1800	46	auditing	auditing	NOUN
cblr-3040	1800	47	standards	standard	NOUN
cblr-3040	1800	48	.	.	PUNCT
cblr-3040	1801	1	see	see	VERB
cblr-3040	1801	2	supra	supra	ADJ
cblr-3040	1801	3	text	text	NOUN
cblr-3040	1801	4	accompanying	accompanying	ADJ
cblr-3040	1801	5	notes	note	NOUN
cblr-3040	1801	6	16	16	NUM
cblr-3040	1801	7	,	,	PUNCT
cblr-3040	1801	8	272	272	NUM
cblr-3040	1801	9	&	&	CCONJ
cblr-3040	1801	10	320	320	NUM
cblr-3040	1801	11	-	-	SYM
cblr-3040	1801	12	23	23	NUM
cblr-3040	1801	13	.	.	PUNCT
cblr-3040	1802	1	177	177	NUM
cblr-3040	1802	2	columbia	columbia	PROPN
cblr-3040	1802	3	business	business	PROPN
cblr-3040	1802	4	la	la	PROPN
cblr-3040	1802	5	w	w	PROPN
cblr-3040	1802	6	review	review	PROPN
cblr-3040	1802	7	dubious	dubious	ADJ
cblr-3040	1802	8	the	the	DET
cblr-3040	1802	9	general	general	ADJ
cblr-3040	1802	10	proposition	proposition	NOUN
cblr-3040	1802	11	that	that	SCONJ
cblr-3040	1802	12	the	the	DET
cblr-3040	1802	13	government	government	NOUN
cblr-3040	1802	14	should	should	AUX
cblr-3040	1802	15	not	not	PART
cblr-3040	1802	16	meddle	meddle	VERB
cblr-3040	1802	17	in	in	ADP
cblr-3040	1802	18	financial	financial	ADJ
cblr-3040	1802	19	accounting	accounting	NOUN
cblr-3040	1802	20	.	.	PUNCT
cblr-3040	1803	1	the	the	DET
cblr-3040	1803	2	argument	argument	NOUN
cblr-3040	1803	3	that	that	SCONJ
cblr-3040	1803	4	taxfinancial	taxfinancial	ADJ
cblr-3040	1803	5	statement	statement	NOUN
cblr-3040	1803	6	consistency	consistency	NOUN
cblr-3040	1803	7	requirements	requirement	NOUN
cblr-3040	1803	8	would	would	AUX
cblr-3040	1803	9	result	result	VERB
cblr-3040	1803	10	in	in	ADP
cblr-3040	1803	11	compromise	compromise	NOUN
cblr-3040	1803	12	of	of	ADP
cblr-3040	1803	13	financial	financial	ADJ
cblr-3040	1803	14	accounting	accounting	NOUN
cblr-3040	1803	15	standards	standard	NOUN
cblr-3040	1803	16	under	under	ADP
cblr-3040	1803	17	pressure	pressure	NOUN
cblr-3040	1803	18	to	to	PART
cblr-3040	1803	19	obtain	obtain	VERB
cblr-3040	1803	20	tax	tax	NOUN
cblr-3040	1803	21	benefits	benefit	NOUN
cblr-3040	1803	22	is	be	AUX
cblr-3040	1803	23	also	also	ADV
cblr-3040	1803	24	disingenuous	disingenuous	ADJ
cblr-3040	1803	25	.	.	PUNCT
cblr-3040	1804	1	even	even	ADV
cblr-3040	1804	2	if	if	SCONJ
cblr-3040	1804	3	that	that	DET
cblr-3040	1804	4	contention	contention	NOUN
cblr-3040	1804	5	reflects	reflect	VERB
cblr-3040	1804	6	a	a	DET
cblr-3040	1804	7	realistic	realistic	ADJ
cblr-3040	1804	8	assumption	assumption	NOUN
cblr-3040	1804	9	about	about	ADP
cblr-3040	1804	10	corporate	corporate	ADJ
cblr-3040	1804	11	greed	greed	NOUN
cblr-3040	1804	12	,	,	PUNCT
cblr-3040	1804	13	it	it	PRON
cblr-3040	1804	14	is	be	AUX
cblr-3040	1804	15	insufficient	insufficient	ADJ
cblr-3040	1804	16	justification	justification	NOUN
cblr-3040	1804	17	for	for	ADP
cblr-3040	1804	18	perpetuating	perpetuate	VERB
cblr-3040	1804	19	a	a	DET
cblr-3040	1804	20	system	system	NOUN
cblr-3040	1804	21	which	which	PRON
cblr-3040	1804	22	invites	invite	VERB
cblr-3040	1804	23	the	the	DET
cblr-3040	1804	24	selection	selection	NOUN
cblr-3040	1804	25	of	of	ADP
cblr-3040	1804	26	the	the	DET
cblr-3040	1804	27	tax	tax	NOUN
cblr-3040	1804	28	treatment	treatment	NOUN
cblr-3040	1804	29	of	of	ADP
cblr-3040	1804	30	an	an	DET
cblr-3040	1804	31	item	item	NOUN
cblr-3040	1804	32	that	that	PRON
cblr-3040	1804	33	makes	make	VERB
cblr-3040	1804	34	net	net	ADJ
cblr-3040	1804	35	income	income	NOUN
cblr-3040	1804	36	appear	appear	VERB
cblr-3040	1804	37	lower	low	ADJ
cblr-3040	1804	38	than	than	ADP
cblr-3040	1804	39	book	book	NOUN
cblr-3040	1804	40	income	income	NOUN
cblr-3040	1804	41	when	when	SCONJ
cblr-3040	1804	42	it	it	PRON
cblr-3040	1804	43	is	be	AUX
cblr-3040	1804	44	not	not	PART
cblr-3040	1804	45	,	,	PUNCT
cblr-3040	1804	46	or	or	CCONJ
cblr-3040	1804	47	which	which	PRON
cblr-3040	1804	48	allows	allow	VERB
cblr-3040	1804	49	an	an	DET
cblr-3040	1804	50	instrument	instrument	NOUN
cblr-3040	1804	51	to	to	PART
cblr-3040	1804	52	represent	represent	VERB
cblr-3040	1804	53	tax	tax	NOUN
cblr-3040	1804	54	-	-	PUNCT
cblr-3040	1804	55	favored	favor	VERB
cblr-3040	1804	56	"	"	PUNCT
cblr-3040	1804	57	debt	debt	NOUN
cblr-3040	1804	58	"	"	PUNCT
cblr-3040	1804	59	for	for	ADP
cblr-3040	1804	60	income	income	NOUN
cblr-3040	1804	61	tax	tax	NOUN
cblr-3040	1804	62	purposes	purpose	NOUN
cblr-3040	1804	63	,	,	PUNCT
cblr-3040	1804	64	but	but	CCONJ
cblr-3040	1804	65	something	something	PRON
cblr-3040	1804	66	other	other	ADJ
cblr-3040	1804	67	than	than	ADP
cblr-3040	1804	68	balance	balance	NOUN
cblr-3040	1804	69	sheet	sheet	NOUN
cblr-3040	1804	70	debt	debt	NOUN
cblr-3040	1804	71	on	on	ADP
cblr-3040	1804	72	financial	financial	ADJ
cblr-3040	1804	73	statements	statement	NOUN
cblr-3040	1804	74	.	.	PUNCT
cblr-3040	1805	1	another	another	DET
cblr-3040	1805	2	shortcoming	shortcoming	NOUN
cblr-3040	1805	3	which	which	PRON
cblr-3040	1805	4	has	have	AUX
cblr-3040	1805	5	pervaded	pervade	VERB
cblr-3040	1805	6	the	the	DET
cblr-3040	1805	7	conformity	conformity	NOUN
cblr-3040	1805	8	debate	debate	NOUN
cblr-3040	1805	9	in	in	ADP
cblr-3040	1805	10	the	the	DET
cblr-3040	1805	11	united	united	PROPN
cblr-3040	1805	12	states	states	PROPN
cblr-3040	1805	13	for	for	ADP
cblr-3040	1805	14	over	over	ADP
cblr-3040	1805	15	half	half	DET
cblr-3040	1805	16	a	a	DET
cblr-3040	1805	17	century	century	NOUN
cblr-3040	1805	18	has	have	AUX
cblr-3040	1805	19	been	be	AUX
cblr-3040	1805	20	the	the	DET
cblr-3040	1805	21	tendency	tendency	NOUN
cblr-3040	1805	22	to	to	PART
cblr-3040	1805	23	argue	argue	VERB
cblr-3040	1805	24	about	about	ADP
cblr-3040	1805	25	broad	broad	ADJ
cblr-3040	1805	26	propositions	proposition	NOUN
cblr-3040	1805	27	,	,	PUNCT
cblr-3040	1805	28	such	such	ADJ
cblr-3040	1805	29	as	as	ADP
cblr-3040	1805	30	whether	whether	SCONJ
cblr-3040	1805	31	a	a	DET
cblr-3040	1805	32	comprehensive	comprehensive	ADJ
cblr-3040	1805	33	identity	identity	NOUN
cblr-3040	1805	34	of	of	ADP
cblr-3040	1805	35	book	book	NOUN
cblr-3040	1805	36	and	and	CCONJ
cblr-3040	1805	37	tax	tax	NOUN
cblr-3040	1805	38	accounting	accounting	NOUN
cblr-3040	1805	39	should	should	AUX
cblr-3040	1805	40	be	be	AUX
cblr-3040	1805	41	adopted	adopt	VERB
cblr-3040	1805	42	from	from	ADP
cblr-3040	1805	43	the	the	DET
cblr-3040	1805	44	tax	tax	NOUN
cblr-3040	1805	45	perspective	perspective	NOUN
cblr-3040	1805	46	in	in	ADP
cblr-3040	1805	47	the	the	DET
cblr-3040	1805	48	form	form	NOUN
cblr-3040	1805	49	of	of	ADP
cblr-3040	1805	50	a	a	DET
cblr-3040	1805	51	tax	tax	NOUN
cblr-3040	1805	52	on	on	ADP
cblr-3040	1805	53	book	book	NOUN
cblr-3040	1805	54	income,354	income,354	NOUN
cblr-3040	1805	55	or	or	CCONJ
cblr-3040	1805	56	whether	whether	SCONJ
cblr-3040	1805	57	the	the	DET
cblr-3040	1805	58	tax	tax	NOUN
cblr-3040	1805	59	law	law	NOUN
cblr-3040	1805	60	should	should	AUX
cblr-3040	1805	61	uniformly	uniformly	ADV
cblr-3040	1805	62	follow	follow	VERB
cblr-3040	1805	63	the	the	DET
cblr-3040	1805	64	"	"	PUNCT
cblr-3040	1805	65	matching	matching	NOUN
cblr-3040	1805	66	principle	principle	NOUN
cblr-3040	1805	67	,	,	PUNCT
cblr-3040	1805	68	"	"	PUNCT
cblr-3040	1805	69	which	which	PRON
cblr-3040	1805	70	is	be	AUX
cblr-3040	1805	71	the	the	DET
cblr-3040	1805	72	centerpiece	centerpiece	NOUN
cblr-3040	1805	73	of	of	ADP
cblr-3040	1805	74	financial	financial	ADJ
cblr-3040	1805	75	accounting	accounting	NOUN
cblr-3040	1805	76	under	under	ADP
cblr-3040	1805	77	gaap,355	gaap,355	ADV
cblr-3040	1805	78	or	or	CCONJ
cblr-3040	1805	79	even	even	ADV
cblr-3040	1805	80	just	just	ADV
cblr-3040	1805	81	a	a	DET
cblr-3040	1805	82	rebuttable	rebuttable	ADJ
cblr-3040	1805	83	presumption	presumption	NOUN
cblr-3040	1805	84	that	that	SCONJ
cblr-3040	1805	85	tax	tax	NOUN
cblr-3040	1805	86	accounting	accounting	NOUN
cblr-3040	1805	87	should	should	AUX
cblr-3040	1805	88	follow	follow	VERB
cblr-3040	1805	89	book	book	NOUN
cblr-3040	1805	90	accounting	account	VERB
cblr-3040	1805	91	across	across	ADP
cblr-3040	1805	92	the	the	DET
cblr-3040	1805	93	board	board	NOUN
cblr-3040	1805	94	,	,	PUNCT
cblr-3040	1805	95	an	an	DET
cblr-3040	1805	96	issue	issue	NOUN
cblr-3040	1805	97	addressed	address	VERB
cblr-3040	1805	98	by	by	ADP
cblr-3040	1805	99	the	the	DET
cblr-3040	1805	100	court	court	NOUN
cblr-3040	1805	101	in	in	ADP
cblr-3040	1805	102	thor	thor	PROPN
cblr-3040	1805	103	power.3	power.3	PROPN
cblr-3040	1805	104	'	'	PART
cblr-3040	1805	105	those	those	DET
cblr-3040	1805	106	arguments	argument	NOUN
cblr-3040	1805	107	were	be	AUX
cblr-3040	1805	108	destined	destine	VERB
cblr-3040	1805	109	to	to	PART
cblr-3040	1805	110	be	be	AUX
cblr-3040	1805	111	relatively	relatively	ADV
cblr-3040	1805	112	unproductive	unproductive	ADJ
cblr-3040	1805	113	to	to	ADP
cblr-3040	1805	114	the	the	DET
cblr-3040	1805	115	extent	extent	NOUN
cblr-3040	1805	116	they	they	PRON
cblr-3040	1805	117	focused	focus	VERB
cblr-3040	1805	118	on	on	ADP
cblr-3040	1805	119	proposals	proposal	NOUN
cblr-3040	1805	120	for	for	ADP
cblr-3040	1805	121	a	a	DET
cblr-3040	1805	122	comprehensive	comprehensive	ADJ
cblr-3040	1805	123	conformity	conformity	NOUN
cblr-3040	1805	124	rule	rule	NOUN
cblr-3040	1805	125	because	because	SCONJ
cblr-3040	1805	126	there	there	PRON
cblr-3040	1805	127	are	be	VERB
cblr-3040	1805	128	,	,	PUNCT
cblr-3040	1805	129	indeed	indeed	ADV
cblr-3040	1805	130	,	,	PUNCT
cblr-3040	1805	131	some	some	PRON
cblr-3040	1805	132	marked	mark	VERB
cblr-3040	1805	133	differences	difference	NOUN
cblr-3040	1805	134	between	between	ADP
cblr-3040	1805	135	the	the	DET
cblr-3040	1805	136	goals	goal	NOUN
cblr-3040	1805	137	and	and	CCONJ
cblr-3040	1805	138	constraints	constraint	NOUN
cblr-3040	1805	139	of	of	ADP
cblr-3040	1805	140	the	the	DET
cblr-3040	1805	141	tax	tax	NOUN
cblr-3040	1805	142	system	system	NOUN
cblr-3040	1805	143	and	and	CCONJ
cblr-3040	1805	144	the	the	DET
cblr-3040	1805	145	goals	goal	NOUN
cblr-3040	1805	146	and	and	CCONJ
cblr-3040	1805	147	constraints	constraint	NOUN
cblr-3040	1805	148	of	of	ADP
cblr-3040	1805	149	financial	financial	ADJ
cblr-3040	1805	150	accounting	accounting	NOUN
cblr-3040	1805	151	acknowledged	acknowledge	VERB
cblr-3040	1805	152	by	by	ADP
cblr-3040	1805	153	the	the	DET
cblr-3040	1805	154	supreme	supreme	PROPN
cblr-3040	1805	155	court	court	PROPN
cblr-3040	1805	156	.	.	PUNCT
cblr-3040	1806	1	but	but	CCONJ
cblr-3040	1806	2	most	most	ADJ
cblr-3040	1806	3	of	of	ADP
cblr-3040	1806	4	those	those	DET
cblr-3040	1806	5	differences	difference	NOUN
cblr-3040	1806	6	relate	relate	VERB
cblr-3040	1806	7	to	to	ADP
cblr-3040	1806	8	the	the	DET
cblr-3040	1806	9	sorts	sort	NOUN
cblr-3040	1806	10	of	of	ADP
cblr-3040	1806	11	timing	timing	NOUN
cblr-3040	1806	12	issues	issue	NOUN
cblr-3040	1806	13	which	which	PRON
cblr-3040	1806	14	were	be	AUX
cblr-3040	1806	15	the	the	DET
cblr-3040	1806	16	subject	subject	NOUN
cblr-3040	1806	17	of	of	ADP
cblr-3040	1806	18	the	the	DET
cblr-3040	1806	19	failed	fail	VERB
cblr-3040	1806	20	statutory	statutory	ADJ
cblr-3040	1806	21	provisions	provision	NOUN
cblr-3040	1806	22	on	on	ADP
cblr-3040	1806	23	prepaid	prepaid	ADJ
cblr-3040	1806	24	income	income	NOUN
cblr-3040	1806	25	and	and	CCONJ
cblr-3040	1806	26	estimated	estimate	VERB
cblr-3040	1806	27	expenses	expense	NOUN
cblr-3040	1806	28	discussed	discuss	VERB
cblr-3040	1806	29	supra3	supra3	PROPN
cblr-3040	1806	30	57	57	NUM
cblr-3040	1806	31	and	and	CCONJ
cblr-3040	1806	32	the	the	DET
cblr-3040	1806	33	timing	timing	NOUN
cblr-3040	1806	34	of	of	ADP
cblr-3040	1806	35	inventory	inventory	NOUN
cblr-3040	1806	36	cost	cost	NOUN
cblr-3040	1806	37	3,54	3,54	NUM
cblr-3040	1806	38	see	see	VERB
cblr-3040	1806	39	supra	supra	ADJ
cblr-3040	1806	40	text	text	NOUN
cblr-3040	1806	41	accompanying	accompanying	ADJ
cblr-3040	1806	42	notes	note	NOUN
cblr-3040	1806	43	177	177	NUM
cblr-3040	1806	44	-	-	SYM
cblr-3040	1806	45	178	178	NUM
cblr-3040	1806	46	.	.	PUNCT
cblr-3040	1807	1	"	"	PUNCT
cblr-3040	1807	2	"	"	PUNCT
cblr-3040	1807	3	'	'	PUNCT
cblr-3040	1807	4	see	see	VERB
cblr-3040	1807	5	supra	supra	ADJ
cblr-3040	1807	6	text	text	NOUN
cblr-3040	1807	7	accompanying	accompanying	ADJ
cblr-3040	1807	8	note	note	NOUN
cblr-3040	1807	9	201	201	NUM
cblr-3040	1807	10	.	.	NOUN
cblr-3040	1807	11	356	356	NUM
cblr-3040	1807	12	see	see	VERB
cblr-3040	1807	13	supra	supra	ADJ
cblr-3040	1807	14	text	text	NOUN
cblr-3040	1807	15	accompanying	accompanying	ADJ
cblr-3040	1807	16	notes	note	NOUN
cblr-3040	1807	17	189	189	NUM
cblr-3040	1807	18	-	-	SYM
cblr-3040	1807	19	91	91	NUM
cblr-3040	1807	20	.	.	PUNCT
cblr-3040	1808	1	3.11	3.11	NUM
cblr-3040	1808	2	see	see	VERB
cblr-3040	1808	3	supra	supra	ADJ
cblr-3040	1808	4	text	text	NOUN
cblr-3040	1808	5	accompanying	accompanying	ADJ
cblr-3040	1808	6	notes	note	NOUN
cblr-3040	1808	7	193	193	NUM
cblr-3040	1808	8	-	-	SYM
cblr-3040	1808	9	98	98	NUM
cblr-3040	1808	10	for	for	ADP
cblr-3040	1808	11	a	a	DET
cblr-3040	1808	12	discussion	discussion	NOUN
cblr-3040	1808	13	of	of	ADP
cblr-3040	1808	14	the	the	DET
cblr-3040	1808	15	enactment	enactment	NOUN
cblr-3040	1808	16	and	and	CCONJ
cblr-3040	1808	17	repeal	repeal	NOUN
cblr-3040	1808	18	of	of	ADP
cblr-3040	1808	19	i.r.c	i.r.c	NOUN
cblr-3040	1808	20	.	.	PUNCT
cblr-3040	1809	1	§	§	PROPN
cblr-3040	1809	2	§	§	PROPN
cblr-3040	1809	3	452	452	NUM
cblr-3040	1809	4	and	and	CCONJ
cblr-3040	1809	5	462	462	NUM
cblr-3040	1809	6	in	in	ADP
cblr-3040	1809	7	1954	1954	NUM
cblr-3040	1809	8	and	and	CCONJ
cblr-3040	1809	9	1955	1955	NUM
cblr-3040	1809	10	.	.	PUNCT
cblr-3040	1810	1	[	[	X
cblr-3040	1810	2	vol	vol	NOUN
cblr-3040	1810	3	.	.	PUNCT
cblr-3040	1810	4	2003	2003	NUM
cblr-3040	1810	5	no	no	NOUN
cblr-3040	1810	6	.	.	PUNCT
cblr-3040	1811	1	1:35	1:35	NUM
cblr-3040	1811	2	]	]	PUNCT
cblr-3040	1811	3	stopping	stop	VERB
cblr-3040	1811	4	enron	enron	PROPN
cblr-3040	1811	5	end	end	NOUN
cblr-3040	1811	6	-	-	PUNCT
cblr-3040	1811	7	runs	run	NOUN
cblr-3040	1811	8	and	and	CCONJ
cblr-3040	1811	9	other	other	ADJ
cblr-3040	1811	10	trick	trick	NOUN
cblr-3040	1811	11	plays	play	VERB
cblr-3040	1811	12	179	179	NUM
cblr-3040	1811	13	recovery	recovery	NOUN
cblr-3040	1811	14	examined	examine	VERB
cblr-3040	1811	15	in	in	ADP
cblr-3040	1811	16	thor	thor	PROPN
cblr-3040	1811	17	power.58	power.58	VERB
cblr-3040	1811	18	with	with	ADP
cblr-3040	1811	19	the	the	DET
cblr-3040	1811	20	constantly	constantly	ADV
cblr-3040	1811	21	increasing	increase	VERB
cblr-3040	1811	22	complexity	complexity	NOUN
cblr-3040	1811	23	of	of	ADP
cblr-3040	1811	24	business	business	NOUN
cblr-3040	1811	25	transactions	transaction	NOUN
cblr-3040	1811	26	and	and	CCONJ
cblr-3040	1811	27	financial	financial	ADJ
cblr-3040	1811	28	products	product	NOUN
cblr-3040	1811	29	,	,	PUNCT
cblr-3040	1811	30	and	and	CCONJ
cblr-3040	1811	31	the	the	DET
cblr-3040	1811	32	proliferation	proliferation	NOUN
cblr-3040	1811	33	of	of	ADP
cblr-3040	1811	34	enormously	enormously	ADV
cblr-3040	1811	35	detailed	detailed	ADJ
cblr-3040	1811	36	provisions	provision	NOUN
cblr-3040	1811	37	of	of	ADP
cblr-3040	1811	38	the	the	DET
cblr-3040	1811	39	i.r.c	i.r.c	NOUN
cblr-3040	1811	40	.	.	PUNCT
cblr-3040	1811	41	enacted	enact	VERB
cblr-3040	1811	42	for	for	ADP
cblr-3040	1811	43	a	a	DET
cblr-3040	1811	44	variety	variety	NOUN
cblr-3040	1811	45	of	of	ADP
cblr-3040	1811	46	reasons	reason	NOUN
cblr-3040	1811	47	(	(	PUNCT
cblr-3040	1811	48	which	which	PRON
cblr-3040	1811	49	often	often	ADV
cblr-3040	1811	50	have	have	AUX
cblr-3040	1811	51	had	have	VERB
cblr-3040	1811	52	little	little	ADJ
cblr-3040	1811	53	to	to	PART
cblr-3040	1811	54	do	do	VERB
cblr-3040	1811	55	with	with	ADP
cblr-3040	1811	56	traditional	traditional	ADJ
cblr-3040	1811	57	notions	notion	NOUN
cblr-3040	1811	58	of	of	ADP
cblr-3040	1811	59	the	the	DET
cblr-3040	1811	60	measurement	measurement	NOUN
cblr-3040	1811	61	of	of	ADP
cblr-3040	1811	62	"	"	PUNCT
cblr-3040	1811	63	book	book	NOUN
cblr-3040	1811	64	"	"	PUNCT
cblr-3040	1811	65	income	income	NOUN
cblr-3040	1811	66	)	)	PUNCT
cblr-3040	1811	67	,	,	PUNCT
cblr-3040	1811	68	the	the	DET
cblr-3040	1811	69	rationale	rationale	NOUN
cblr-3040	1811	70	for	for	ADP
cblr-3040	1811	71	rejecting	reject	VERB
cblr-3040	1811	72	a	a	DET
cblr-3040	1811	73	blanket	blanket	NOUN
cblr-3040	1811	74	conformity	conformity	NOUN
cblr-3040	1811	75	requirement	requirement	NOUN
cblr-3040	1811	76	enunciated	enunciate	VERB
cblr-3040	1811	77	by	by	ADP
cblr-3040	1811	78	the	the	DET
cblr-3040	1811	79	supreme	supreme	PROPN
cblr-3040	1811	80	court	court	PROPN
cblr-3040	1811	81	in	in	ADP
cblr-3040	1811	82	thor	thor	PROPN
cblr-3040	1811	83	power	power	NOUN
cblr-3040	1811	84	over	over	ADP
cblr-3040	1811	85	three	three	NUM
cblr-3040	1811	86	decades	decade	NOUN
cblr-3040	1811	87	ago	ago	ADV
cblr-3040	1811	88	is	be	AUX
cblr-3040	1811	89	perhaps	perhaps	ADV
cblr-3040	1811	90	even	even	ADV
cblr-3040	1811	91	stronger	strong	ADJ
cblr-3040	1811	92	now	now	ADV
cblr-3040	1811	93	than	than	SCONJ
cblr-3040	1811	94	it	it	PRON
cblr-3040	1811	95	was	be	AUX
cblr-3040	1811	96	then	then	ADV
cblr-3040	1811	97	.	.	PUNCT
cblr-3040	1812	1	59	59	NUM
cblr-3040	1812	2	recognition	recognition	NOUN
cblr-3040	1812	3	that	that	SCONJ
cblr-3040	1812	4	a	a	DET
cblr-3040	1812	5	"	"	PUNCT
cblr-3040	1812	6	one	one	NUM
cblr-3040	1812	7	set	set	NOUN
cblr-3040	1812	8	of	of	ADP
cblr-3040	1812	9	books	book	NOUN
cblr-3040	1812	10	"	"	PUNCT
cblr-3040	1812	11	requirement	requirement	NOUN
cblr-3040	1812	12	is	be	AUX
cblr-3040	1812	13	neither	neither	CCONJ
cblr-3040	1812	14	practical	practical	ADJ
cblr-3040	1812	15	nor	nor	CCONJ
cblr-3040	1812	16	desirable	desirable	ADJ
cblr-3040	1812	17	does	do	AUX
cblr-3040	1812	18	not	not	PART
cblr-3040	1812	19	mean	mean	VERB
cblr-3040	1812	20	,	,	PUNCT
cblr-3040	1812	21	however	however	ADV
cblr-3040	1812	22	,	,	PUNCT
cblr-3040	1812	23	that	that	SCONJ
cblr-3040	1812	24	notions	notion	NOUN
cblr-3040	1812	25	of	of	ADP
cblr-3040	1812	26	book	book	NOUN
cblr-3040	1812	27	-	-	PUNCT
cblr-3040	1812	28	tax	tax	NOUN
cblr-3040	1812	29	conformity	conformity	NOUN
cblr-3040	1812	30	should	should	AUX
cblr-3040	1812	31	not	not	PART
cblr-3040	1812	32	have	have	VERB
cblr-3040	1812	33	a	a	DET
cblr-3040	1812	34	prominent	prominent	ADJ
cblr-3040	1812	35	place	place	NOUN
cblr-3040	1812	36	in	in	ADP
cblr-3040	1812	37	securities	security	NOUN
cblr-3040	1812	38	regulation	regulation	NOUN
cblr-3040	1812	39	and	and	CCONJ
cblr-3040	1812	40	income	income	NOUN
cblr-3040	1812	41	tax	tax	NOUN
cblr-3040	1812	42	enforcement	enforcement	NOUN
cblr-3040	1812	43	in	in	ADP
cblr-3040	1812	44	the	the	DET
cblr-3040	1812	45	united	united	PROPN
cblr-3040	1812	46	states	states	PROPN
cblr-3040	1812	47	.	.	PUNCT
cblr-3040	1813	1	erosion	erosion	NOUN
cblr-3040	1813	2	of	of	ADP
cblr-3040	1813	3	public	public	ADJ
cblr-3040	1813	4	confidence	confidence	NOUN
cblr-3040	1813	5	in	in	ADP
cblr-3040	1813	6	financial	financial	ADJ
cblr-3040	1813	7	statements	statement	NOUN
cblr-3040	1813	8	(	(	PUNCT
cblr-3040	1813	9	a	a	DET
cblr-3040	1813	10	concern	concern	NOUN
cblr-3040	1813	11	before	before	ADP
cblr-3040	1813	12	enron	enron	PROPN
cblr-3040	1813	13	and	and	CCONJ
cblr-3040	1813	14	a	a	DET
cblr-3040	1813	15	front	front	ADJ
cblr-3040	1813	16	burner	burner	NOUN
cblr-3040	1813	17	crisis	crisis	NOUN
cblr-3040	1813	18	now	now	ADV
cblr-3040	1813	19	)	)	PUNCT
cblr-3040	1813	20	and	and	CCONJ
cblr-3040	1813	21	in	in	ADP
cblr-3040	1813	22	the	the	DET
cblr-3040	1813	23	administration	administration	NOUN
cblr-3040	1813	24	of	of	ADP
cblr-3040	1813	25	the	the	DET
cblr-3040	1813	26	income	income	NOUN
cblr-3040	1813	27	tax	tax	NOUN
cblr-3040	1813	28	system	system	NOUN
cblr-3040	1813	29	have	have	AUX
cblr-3040	1813	30	precipitated	precipitate	VERB
cblr-3040	1813	31	well	well	ADV
cblr-3040	1813	32	publicized	publicize	VERB
cblr-3040	1813	33	assaults	assault	NOUN
cblr-3040	1813	34	in	in	ADP
cblr-3040	1813	35	the	the	DET
cblr-3040	1813	36	last	last	ADJ
cblr-3040	1813	37	few	few	ADJ
cblr-3040	1813	38	years	year	NOUN
cblr-3040	1813	39	on	on	ADP
cblr-3040	1813	40	the	the	DET
cblr-3040	1813	41	accounting	accounting	NOUN
cblr-3040	1813	42	profession	profession	NOUN
cblr-3040	1813	43	,	,	PUNCT
cblr-3040	1813	44	the	the	DET
cblr-3040	1813	45	sec	sec	PROPN
cblr-3040	1813	46	in	in	ADP
cblr-3040	1813	47	its	its	PRON
cblr-3040	1813	48	capacity	capacity	NOUN
cblr-3040	1813	49	as	as	ADP
cblr-3040	1813	50	a	a	DET
cblr-3040	1813	51	watchdog	watchdog	NOUN
cblr-3040	1813	52	over	over	ADP
cblr-3040	1813	53	public	public	ADJ
cblr-3040	1813	54	accounting	accounting	NOUN
cblr-3040	1813	55	,	,	PUNCT
cblr-3040	1813	56	corporate	corporate	ADJ
cblr-3040	1813	57	tax	tax	NOUN
cblr-3040	1813	58	shelters	shelter	NOUN
cblr-3040	1813	59	and	and	CCONJ
cblr-3040	1813	60	the	the	DET
cblr-3040	1813	61	professionals	professional	NOUN
cblr-3040	1813	62	involved	involve	VERB
cblr-3040	1813	63	with	with	ADP
cblr-3040	1813	64	them	they	PRON
cblr-3040	1813	65	,	,	PUNCT
cblr-3040	1813	66	and	and	CCONJ
cblr-3040	1813	67	the	the	DET
cblr-3040	1813	68	irs	irs	PROPN
cblr-3040	1813	69	.	.	PUNCT
cblr-3040	1814	1	enron	enron	PROPN
cblr-3040	1814	2	is	be	AUX
cblr-3040	1814	3	not	not	PART
cblr-3040	1814	4	unique	unique	ADJ
cblr-3040	1814	5	;	;	PUNCT
cblr-3040	1814	6	it	it	PRON
cblr-3040	1814	7	is	be	AUX
cblr-3040	1814	8	symptomatic	symptomatic	ADJ
cblr-3040	1814	9	of	of	ADP
cblr-3040	1814	10	systemic	systemic	ADJ
cblr-3040	1814	11	problems.36	problems.36	NOUN
cblr-3040	1814	12	°	°	ADP
cblr-3040	1814	13	skillful	skillful	ADJ
cblr-3040	1814	14	accounting	accounting	NOUN
cblr-3040	1814	15	and	and	CCONJ
cblr-3040	1814	16	tax	tax	NOUN
cblr-3040	1814	17	professionals	professional	NOUN
cblr-3040	1814	18	are	be	AUX
cblr-3040	1814	19	in	in	ADP
cblr-3040	1814	20	the	the	DET
cblr-3040	1814	21	business	business	NOUN
cblr-3040	1814	22	of	of	ADP
cblr-3040	1814	23	helping	help	VERB
cblr-3040	1814	24	untold	untold	ADJ
cblr-3040	1814	25	numbers	number	NOUN
cblr-3040	1814	26	of	of	ADP
cblr-3040	1814	27	companies	company	NOUN
cblr-3040	1814	28	find	find	VERB
cblr-3040	1814	29	loopholes	loophole	NOUN
cblr-3040	1814	30	in	in	ADP
cblr-3040	1814	31	both	both	DET
cblr-3040	1814	32	gaap	gaap	PROPN
cblr-3040	1814	33	and	and	CCONJ
cblr-3040	1814	34	the	the	DET
cblr-3040	1814	35	tax	tax	NOUN
cblr-3040	1814	36	law	law	NOUN
cblr-3040	1814	37	and	and	CCONJ
cblr-3040	1814	38	are	be	AUX
cblr-3040	1814	39	apparently	apparently	ADV
cblr-3040	1814	40	disinclined	disinclined	ADJ
cblr-3040	1814	41	to	to	AUX
cblr-3040	1814	42	self	self	NOUN
cblr-3040	1814	43	-	-	PUNCT
cblr-3040	1814	44	moderate	moderate	VERB
cblr-3040	1814	45	their	their	PRON
cblr-3040	1814	46	aggressive	aggressive	ADJ
cblr-3040	1814	47	pursuit	pursuit	NOUN
cblr-3040	1814	48	of	of	ADP
cblr-3040	1814	49	those	those	DET
cblr-3040	1814	50	loopholes	loophole	NOUN
cblr-3040	1814	51	.	.	PUNCT
cblr-3040	1815	1	the	the	DET
cblr-3040	1815	2	regulatory	regulatory	ADJ
cblr-3040	1815	3	agencies	agency	NOUN
cblr-3040	1815	4	charged	charge	VERB
cblr-3040	1815	5	with	with	ADP
cblr-3040	1815	6	enforcing	enforce	VERB
cblr-3040	1815	7	the	the	DET
cblr-3040	1815	8	securities	security	NOUN
cblr-3040	1815	9	and	and	CCONJ
cblr-3040	1815	10	tax	tax	NOUN
cblr-3040	1815	11	laws	law	NOUN
cblr-3040	1815	12	have	have	AUX
cblr-3040	1815	13	often	often	ADV
cblr-3040	1815	14	countered	counter	VERB
cblr-3040	1815	15	the	the	DET
cblr-3040	1815	16	quest	quest	NOUN
cblr-3040	1815	17	for	for	ADP
cblr-3040	1815	18	35	35	NUM
cblr-3040	1815	19	thor	thor	PROPN
cblr-3040	1815	20	power	power	PROPN
cblr-3040	1815	21	tool	tool	PROPN
cblr-3040	1815	22	co.	co.	PROPN
cblr-3040	1815	23	v.	v.	ADP
cblr-3040	1815	24	comm'r	comm'r	PROPN
cblr-3040	1815	25	,	,	PUNCT
cblr-3040	1815	26	439	439	NUM
cblr-3040	1815	27	u.s	u.s	PROPN
cblr-3040	1815	28	.	.	PROPN
cblr-3040	1815	29	522	522	NUM
cblr-3040	1815	30	(	(	PUNCT
cblr-3040	1815	31	1979	1979	NUM
cblr-3040	1815	32	)	)	PUNCT
cblr-3040	1815	33	(	(	PUNCT
cblr-3040	1815	34	also	also	ADV
cblr-3040	1815	35	dealing	deal	VERB
cblr-3040	1815	36	with	with	ADP
cblr-3040	1815	37	an	an	DET
cblr-3040	1815	38	accounting	accounting	NOUN
cblr-3040	1815	39	"	"	PUNCT
cblr-3040	1815	40	timing	timing	NOUN
cblr-3040	1815	41	"	"	PUNCT
cblr-3040	1815	42	issue	issue	NOUN
cblr-3040	1815	43	relating	relate	VERB
cblr-3040	1815	44	to	to	ADP
cblr-3040	1815	45	bad	bad	ADJ
cblr-3040	1815	46	debt	debt	NOUN
cblr-3040	1815	47	reserves	reserve	NOUN
cblr-3040	1815	48	)	)	PUNCT
cblr-3040	1815	49	.	.	PUNCT
cblr-3040	1816	1	see	see	VERB
cblr-3040	1816	2	also	also	ADV
cblr-3040	1816	3	supra	supra	PROPN
cblr-3040	1816	4	note	note	VERB
cblr-3040	1816	5	200	200	NUM
cblr-3040	1816	6	(	(	PUNCT
cblr-3040	1816	7	discussing	discuss	VERB
cblr-3040	1816	8	representative	representative	ADJ
cblr-3040	1816	9	cases	case	NOUN
cblr-3040	1816	10	and	and	CCONJ
cblr-3040	1816	11	commentary	commentary	NOUN
cblr-3040	1816	12	from	from	ADP
cblr-3040	1816	13	the	the	DET
cblr-3040	1816	14	book	book	NOUN
cblr-3040	1816	15	-	-	PUNCT
cblr-3040	1816	16	tax	tax	NOUN
cblr-3040	1816	17	debate	debate	NOUN
cblr-3040	1816	18	in	in	ADP
cblr-3040	1816	19	the	the	DET
cblr-3040	1816	20	context	context	NOUN
cblr-3040	1816	21	of	of	ADP
cblr-3040	1816	22	the	the	DET
cblr-3040	1816	23	"	"	PUNCT
cblr-3040	1816	24	clear	clear	ADJ
cblr-3040	1816	25	reflection	reflection	NOUN
cblr-3040	1816	26	of	of	ADP
cblr-3040	1816	27	income	income	NOUN
cblr-3040	1816	28	"	"	PUNCT
cblr-3040	1816	29	exception	exception	NOUN
cblr-3040	1816	30	to	to	ADP
cblr-3040	1816	31	the	the	DET
cblr-3040	1816	32	"	"	PUNCT
cblr-3040	1816	33	general	general	ADJ
cblr-3040	1816	34	"	"	PUNCT
cblr-3040	1816	35	conformity	conformity	NOUN
cblr-3040	1816	36	rule	rule	NOUN
cblr-3040	1816	37	of	of	ADP
cblr-3040	1816	38	i.r.c	i.r.c	NOUN
cblr-3040	1816	39	.	.	PUNCT
cblr-3040	1817	1	446(a	446(a	NUM
cblr-3040	1817	2	)	)	PUNCT
cblr-3040	1817	3	)	)	PUNCT
cblr-3040	1817	4	.	.	PUNCT
cblr-3040	1818	1	311	311	NUM
cblr-3040	1818	2	see	see	NOUN
cblr-3040	1818	3	,	,	PUNCT
cblr-3040	1818	4	e.g.	e.g.	ADV
cblr-3040	1818	5	,	,	PUNCT
cblr-3040	1818	6	engler	engler	NOUN
cblr-3040	1818	7	,	,	PUNCT
cblr-3040	1818	8	supra	supra	PROPN
cblr-3040	1818	9	note	note	PROPN
cblr-3040	1818	10	19	19	NUM
cblr-3040	1818	11	,	,	PUNCT
cblr-3040	1818	12	at	at	ADP
cblr-3040	1818	13	548	548	NUM
cblr-3040	1818	14	-	-	SYM
cblr-3040	1818	15	58	58	NUM
cblr-3040	1818	16	(	(	PUNCT
cblr-3040	1818	17	citing	cite	VERB
cblr-3040	1818	18	various	various	ADJ
cblr-3040	1818	19	reasons	reason	NOUN
cblr-3040	1818	20	why	why	SCONJ
cblr-3040	1818	21	"	"	PUNCT
cblr-3040	1818	22	comprehensive	comprehensive	ADJ
cblr-3040	1818	23	linkage	linkage	NOUN
cblr-3040	1818	24	"	"	PUNCT
cblr-3040	1818	25	is	be	AUX
cblr-3040	1818	26	simply	simply	ADV
cblr-3040	1818	27	not	not	PART
cblr-3040	1818	28	feasible	feasible	ADJ
cblr-3040	1818	29	)	)	PUNCT
cblr-3040	1818	30	.	.	PUNCT
cblr-3040	1819	1	see	see	AUX
cblr-3040	1819	2	also	also	ADV
cblr-3040	1819	3	rev	rev	VERB
cblr-3040	1819	4	.	.	PROPN
cblr-3040	1819	5	proc	proc	PROPN
cblr-3040	1819	6	.	.	PUNCT
cblr-3040	1820	1	2003	2003	NUM
cblr-3040	1820	2	-	-	SYM
cblr-3040	1820	3	25	25	NUM
cblr-3040	1820	4	,	,	PUNCT
cblr-3040	1820	5	i.r.b	i.r.b	NOUN
cblr-3040	1820	6	.	.	NOUN
cblr-3040	1820	7	1	1	NUM
cblr-3040	1820	8	(	(	PUNCT
cblr-3040	1820	9	implicitly	implicitly	ADV
cblr-3040	1820	10	acknowledging	acknowledge	VERB
cblr-3040	1820	11	the	the	DET
cblr-3040	1820	12	perceived	perceive	VERB
cblr-3040	1820	13	acceptability	acceptability	NOUN
cblr-3040	1820	14	of	of	ADP
cblr-3040	1820	15	many	many	ADJ
cblr-3040	1820	16	types	type	NOUN
cblr-3040	1820	17	of	of	ADP
cblr-3040	1820	18	book	book	NOUN
cblr-3040	1820	19	-	-	PUNCT
cblr-3040	1820	20	tax	tax	NOUN
cblr-3040	1820	21	differences	difference	NOUN
cblr-3040	1820	22	in	in	ADP
cblr-3040	1820	23	excluding	exclude	VERB
cblr-3040	1820	24	several	several	ADJ
cblr-3040	1820	25	items	item	NOUN
cblr-3040	1820	26	from	from	ADP
cblr-3040	1820	27	the	the	DET
cblr-3040	1820	28	disclosure	disclosure	NOUN
cblr-3040	1820	29	requirements	requirement	NOUN
cblr-3040	1820	30	of	of	ADP
cblr-3040	1820	31	treas	treas	PROPN
cblr-3040	1820	32	.	.	PUNCT
cblr-3040	1821	1	reg	reg	PROPN
cblr-3040	1821	2	.	.	PUNCT
cblr-3040	1822	1	§	§	PROPN
cblr-3040	1822	2	1.6011	1.6011	NUM
cblr-3040	1822	3	-	-	SYM
cblr-3040	1822	4	4(b)(6	4(b)(6	NUM
cblr-3040	1822	5	)	)	PUNCT
cblr-3040	1822	6	)	)	PUNCT
cblr-3040	1822	7	.	.	PUNCT
cblr-3040	1823	1	360	360	NUM
cblr-3040	1823	2	see	see	VERB
cblr-3040	1823	3	,	,	PUNCT
cblr-3040	1823	4	e.g.	e.g.	ADV
cblr-3040	1823	5	,	,	PUNCT
cblr-3040	1823	6	seligman	seligman	NOUN
cblr-3040	1823	7	,	,	PUNCT
cblr-3040	1823	8	supra	supra	PROPN
cblr-3040	1823	9	note	note	PROPN
cblr-3040	1823	10	260	260	NUM
cblr-3040	1823	11	,	,	PUNCT
cblr-3040	1823	12	at	at	ADP
cblr-3040	1823	13	38	38	NUM
cblr-3040	1823	14	-	-	SYM
cblr-3040	1823	15	47	47	NUM
cblr-3040	1823	16	.	.	PUNCT
cblr-3040	1824	1	loopholes	loophole	NOUN
cblr-3040	1824	2	with	with	ADP
cblr-3040	1824	3	"	"	PUNCT
cblr-3040	1824	4	anti	anti	ADJ
cblr-3040	1824	5	-	-	ADJ
cblr-3040	1824	6	abuse	abuse	ADJ
cblr-3040	1824	7	"	"	PUNCT
cblr-3040	1824	8	regulations	regulation	NOUN
cblr-3040	1824	9	designed	design	VERB
cblr-3040	1824	10	to	to	PART
cblr-3040	1824	11	look	look	VERB
cblr-3040	1824	12	beyond	beyond	ADP
cblr-3040	1824	13	literal	literal	ADJ
cblr-3040	1824	14	compliance	compliance	NOUN
cblr-3040	1824	15	with	with	ADP
cblr-3040	1824	16	provisions	provision	NOUN
cblr-3040	1824	17	which	which	PRON
cblr-3040	1824	18	simply	simply	ADV
cblr-3040	1824	19	failed	fail	VERB
cblr-3040	1824	20	to	to	PART
cblr-3040	1824	21	account	account	VERB
cblr-3040	1824	22	for	for	ADP
cblr-3040	1824	23	some	some	PRON
cblr-3040	1824	24	of	of	ADP
cblr-3040	1824	25	the	the	DET
cblr-3040	1824	26	creativity	creativity	NOUN
cblr-3040	1824	27	employed	employ	VERB
cblr-3040	1824	28	to	to	PART
cblr-3040	1824	29	manipulate	manipulate	VERB
cblr-3040	1824	30	the	the	DET
cblr-3040	1824	31	basic	basic	ADJ
cblr-3040	1824	32	rules	rule	NOUN
cblr-3040	1824	33	in	in	ADP
cblr-3040	1824	34	question.161	question.161	NOUN
cblr-3040	1824	35	in	in	ADP
cblr-3040	1824	36	the	the	DET
cblr-3040	1824	37	context	context	NOUN
cblr-3040	1824	38	of	of	ADP
cblr-3040	1824	39	corporate	corporate	ADJ
cblr-3040	1824	40	tax	tax	NOUN
cblr-3040	1824	41	shelters	shelter	NOUN
cblr-3040	1824	42	,	,	PUNCT
cblr-3040	1824	43	such	such	ADJ
cblr-3040	1824	44	regulatory	regulatory	ADJ
cblr-3040	1824	45	efforts	effort	NOUN
cblr-3040	1824	46	have	have	AUX
cblr-3040	1824	47	prompted	prompt	VERB
cblr-3040	1824	48	a	a	DET
cblr-3040	1824	49	recent	recent	ADJ
cblr-3040	1824	50	wave	wave	NOUN
cblr-3040	1824	51	of	of	ADP
cblr-3040	1824	52	intense	intense	ADJ
cblr-3040	1824	53	philosophical	philosophical	ADJ
cblr-3040	1824	54	debate	debate	NOUN
cblr-3040	1824	55	over	over	ADP
cblr-3040	1824	56	the	the	DET
cblr-3040	1824	57	fundamental	fundamental	ADJ
cblr-3040	1824	58	underpinnings	underpinning	NOUN
cblr-3040	1824	59	of	of	ADP
cblr-3040	1824	60	the	the	DET
cblr-3040	1824	61	rule	rule	NOUN
cblr-3040	1824	62	of	of	ADP
cblr-3040	1824	63	law	law	NOUN
cblr-3040	1824	64	;	;	PUNCT
cblr-3040	1824	65	the	the	DET
cblr-3040	1824	66	relative	relative	ADJ
cblr-3040	1824	67	advantages	advantage	NOUN
cblr-3040	1824	68	of	of	ADP
cblr-3040	1824	69	rules	rule	NOUN
cblr-3040	1824	70	versus	versus	ADP
cblr-3040	1824	71	standards	standard	NOUN
cblr-3040	1824	72	and	and	CCONJ
cblr-3040	1824	73	the	the	DET
cblr-3040	1824	74	possible	possible	ADJ
cblr-3040	1824	75	codification	codification	NOUN
cblr-3040	1824	76	of	of	ADP
cblr-3040	1824	77	judicially	judicially	ADV
cblr-3040	1824	78	crafted	craft	VERB
cblr-3040	1824	79	substance	substance	NOUN
cblr-3040	1824	80	over	over	ADP
cblr-3040	1824	81	form	form	NOUN
cblr-3040	1824	82	and	and	CCONJ
cblr-3040	1824	83	business	business	NOUN
cblr-3040	1824	84	purpose	purpose	NOUN
cblr-3040	1824	85	doctrines	doctrine	NOUN
cblr-3040	1824	86	;	;	PUNCT
cblr-3040	1824	87	and	and	CCONJ
cblr-3040	1824	88	the	the	DET
cblr-3040	1824	89	proper	proper	ADJ
cblr-3040	1824	90	limits	limit	NOUN
cblr-3040	1824	91	of	of	ADP
cblr-3040	1824	92	the	the	DET
cblr-3040	1824	93	authority	authority	NOUN
cblr-3040	1824	94	of	of	ADP
cblr-3040	1824	95	regulatory	regulatory	ADJ
cblr-3040	1824	96	bodies	body	NOUN
cblr-3040	1824	97	.	.	PUNCT
cblr-3040	1825	1	32	32	NUM
cblr-3040	1825	2	that	that	SCONJ
cblr-3040	1825	3	important	important	ADJ
cblr-3040	1825	4	dialogue	dialogue	NOUN
cblr-3040	1825	5	creates	create	VERB
cblr-3040	1825	6	a	a	DET
cblr-3040	1825	7	useful	useful	ADJ
cblr-3040	1825	8	conceptual	conceptual	ADJ
cblr-3040	1825	9	framework	framework	NOUN
cblr-3040	1825	10	for	for	ADP
cblr-3040	1825	11	analysis	analysis	NOUN
cblr-3040	1825	12	of	of	ADP
cblr-3040	1825	13	various	various	ADJ
cblr-3040	1825	14	broad	broad	ADJ
cblr-3040	1825	15	measures	measure	NOUN
cblr-3040	1825	16	under	under	ADP
cblr-3040	1825	17	consideration	consideration	NOUN
cblr-3040	1825	18	as	as	ADP
cblr-3040	1825	19	potentially	potentially	ADV
cblr-3040	1825	20	desirable	desirable	ADJ
cblr-3040	1825	21	long	long	ADJ
cblr-3040	1825	22	term	term	NOUN
cblr-3040	1825	23	programs	program	NOUN
cblr-3040	1825	24	to	to	PART
cblr-3040	1825	25	curb	curb	VERB
cblr-3040	1825	26	abusive	abusive	ADJ
cblr-3040	1825	27	practices	practice	NOUN
cblr-3040	1825	28	-for	-for	ADP
cblr-3040	1825	29	example	example	NOUN
cblr-3040	1825	30	,	,	PUNCT
cblr-3040	1825	31	the	the	DET
cblr-3040	1825	32	sec	sec	PROPN
cblr-3040	1825	33	might	might	AUX
cblr-3040	1825	34	look	look	VERB
cblr-3040	1825	35	to	to	ADP
cblr-3040	1825	36	the	the	DET
cblr-3040	1825	37	many	many	ADJ
cblr-3040	1825	38	thoughtful	thoughtful	ADJ
cblr-3040	1825	39	expositions	exposition	NOUN
cblr-3040	1825	40	of	of	ADP
cblr-3040	1825	41	the	the	DET
cblr-3040	1825	42	pros	pro	NOUN
cblr-3040	1825	43	and	and	CCONJ
cblr-3040	1825	44	cons	con	NOUN
cblr-3040	1825	45	of	of	ADP
cblr-3040	1825	46	general	general	ADJ
cblr-3040	1825	47	"	"	PUNCT
cblr-3040	1825	48	anti	anti	ADJ
cblr-3040	1825	49	-	-	ADJ
cblr-3040	1825	50	abuse	abuse	ADJ
cblr-3040	1825	51	standards	standard	NOUN
cblr-3040	1825	52	"	"	PUNCT
cblr-3040	1825	53	as	as	SCONJ
cblr-3040	1825	54	it	it	PRON
cblr-3040	1825	55	undertakes	undertake	VERB
cblr-3040	1825	56	the	the	DET
cblr-3040	1825	57	study	study	NOUN
cblr-3040	1825	58	of	of	ADP
cblr-3040	1825	59	a	a	DET
cblr-3040	1825	60	"	"	PUNCT
cblr-3040	1825	61	principles	principle	NOUN
cblr-3040	1825	62	based	base	VERB
cblr-3040	1825	63	"	"	PUNCT
cblr-3040	1825	64	accounting	accounting	NOUN
cblr-3040	1825	65	system	system	NOUN
cblr-3040	1825	66	required	require	VERB
cblr-3040	1825	67	under	under	ADP
cblr-3040	1825	68	the	the	DET
cblr-3040	1825	69	sarbanes	sarbanes	PROPN
cblr-3040	1825	70	-	-	PUNCT
cblr-3040	1825	71	oxley	oxley	PROPN
cblr-3040	1825	72	act	act	NOUN
cblr-3040	1825	73	.	.	PUNCT
cblr-3040	1826	1	63	63	NUM
cblr-3040	1826	2	however	however	ADV
cblr-3040	1826	3	,	,	PUNCT
cblr-3040	1826	4	that	that	DET
cblr-3040	1826	5	type	type	NOUN
cblr-3040	1826	6	of	of	ADP
cblr-3040	1826	7	debate	debate	NOUN
cblr-3040	1826	8	can	can	AUX
cblr-3040	1826	9	obscure	obscure	VERB
cblr-3040	1826	10	the	the	DET
cblr-3040	1826	11	need	need	NOUN
cblr-3040	1826	12	for	for	ADP
cblr-3040	1826	13	prompt	prompt	ADJ
cblr-3040	1826	14	,	,	PUNCT
cblr-3040	1826	15	pragmatic	pragmatic	ADJ
cblr-3040	1826	16	action	action	NOUN
cblr-3040	1826	17	through	through	ADP
cblr-3040	1826	18	specific	specific	ADJ
cblr-3040	1826	19	,	,	PUNCT
cblr-3040	1826	20	objective	objective	ADJ
cblr-3040	1826	21	enforcement	enforcement	NOUN
cblr-3040	1826	22	mechanisms	mechanism	NOUN
cblr-3040	1826	23	.	.	PUNCT
cblr-3040	1827	1	361	361	NUM
cblr-3040	1827	2	from	from	ADP
cblr-3040	1827	3	the	the	DET
cblr-3040	1827	4	tax	tax	NOUN
cblr-3040	1827	5	perspective	perspective	NOUN
cblr-3040	1827	6	,	,	PUNCT
cblr-3040	1827	7	see	see	VERB
cblr-3040	1827	8	,	,	PUNCT
cblr-3040	1827	9	e.g.	e.g.	ADV
cblr-3040	1827	10	,	,	PUNCT
cblr-3040	1827	11	the	the	DET
cblr-3040	1827	12	regulations	regulation	NOUN
cblr-3040	1827	13	described	describe	VERB
cblr-3040	1827	14	supra	supra	PROPN
cblr-3040	1827	15	note	note	PROPN
cblr-3040	1827	16	346	346	NUM
cblr-3040	1827	17	.	.	PUNCT
cblr-3040	1828	1	from	from	ADP
cblr-3040	1828	2	the	the	DET
cblr-3040	1828	3	sec	sec	PROPN
cblr-3040	1828	4	perspective	perspective	NOUN
cblr-3040	1828	5	,	,	PUNCT
cblr-3040	1828	6	see	see	VERB
cblr-3040	1828	7	,	,	PUNCT
cblr-3040	1828	8	e.g.	e.g.	ADV
cblr-3040	1828	9	,	,	PUNCT
cblr-3040	1828	10	regulation	regulation	NOUN
cblr-3040	1828	11	s	s	NOUN
cblr-3040	1828	12	-	-	PUNCT
cblr-3040	1828	13	rules	rule	NOUN
cblr-3040	1828	14	governing	govern	VERB
cblr-3040	1828	15	offers	offer	NOUN
cblr-3040	1828	16	and	and	CCONJ
cblr-3040	1828	17	sales	sale	NOUN
cblr-3040	1828	18	made	make	VERB
cblr-3040	1828	19	outside	outside	ADP
cblr-3040	1828	20	the	the	DET
cblr-3040	1828	21	united	united	PROPN
cblr-3040	1828	22	states	states	PROPN
cblr-3040	1828	23	without	without	ADP
cblr-3040	1828	24	registration	registration	NOUN
cblr-3040	1828	25	under	under	ADP
cblr-3040	1828	26	the	the	DET
cblr-3040	1828	27	securities	security	NOUN
cblr-3040	1828	28	act	act	NOUN
cblr-3040	1828	29	of	of	ADP
cblr-3040	1828	30	1933	1933	NUM
cblr-3040	1828	31	,	,	PUNCT
cblr-3040	1828	32	17	17	NUM
cblr-3040	1828	33	c.f.r	c.f.r	NOUN
cblr-3040	1828	34	.	.	PUNCT
cblr-3040	1829	1	§	§	PROPN
cblr-3040	1829	2	230.901	230.901	NUM
cblr-3040	1829	3	et	et	PROPN
cblr-3040	1829	4	seq	seq	PROPN
cblr-3040	1829	5	.	.	PUNCT
cblr-3040	1830	1	(	(	PUNCT
cblr-3040	1830	2	2002	2002	NUM
cblr-3040	1830	3	)	)	PUNCT
cblr-3040	1830	4	(	(	PUNCT
cblr-3040	1830	5	commonly	commonly	ADV
cblr-3040	1830	6	referred	refer	VERB
cblr-3040	1830	7	to	to	ADP
cblr-3040	1830	8	as	as	SCONJ
cblr-3040	1830	9	sec	sec	PROPN
cblr-3040	1830	10	rules	rule	NOUN
cblr-3040	1830	11	901	901	NUM
cblr-3040	1830	12	-	-	SYM
cblr-3040	1830	13	905	905	NUM
cblr-3040	1830	14	)	)	PUNCT
cblr-3040	1830	15	(	(	PUNCT
cblr-3040	1830	16	while	while	SCONJ
cblr-3040	1830	17	regulation	regulation	NOUN
cblr-3040	1830	18	s	s	NOUN
cblr-3040	1830	19	sets	set	NOUN
cblr-3040	1830	20	forth	forth	ADV
cblr-3040	1830	21	safe	safe	ADJ
cblr-3040	1830	22	harbors	harbor	NOUN
cblr-3040	1830	23	under	under	ADP
cblr-3040	1830	24	which	which	PRON
cblr-3040	1830	25	certain	certain	ADJ
cblr-3040	1830	26	offerings	offering	NOUN
cblr-3040	1830	27	of	of	ADP
cblr-3040	1830	28	securities	security	NOUN
cblr-3040	1830	29	outside	outside	ADP
cblr-3040	1830	30	the	the	DET
cblr-3040	1830	31	united	united	PROPN
cblr-3040	1830	32	states	states	PROPN
cblr-3040	1830	33	need	need	AUX
cblr-3040	1830	34	not	not	PART
cblr-3040	1830	35	be	be	AUX
cblr-3040	1830	36	registered	register	VERB
cblr-3040	1830	37	under	under	ADP
cblr-3040	1830	38	the	the	DET
cblr-3040	1830	39	securities	security	NOUN
cblr-3040	1830	40	act	act	NOUN
cblr-3040	1830	41	of	of	ADP
cblr-3040	1830	42	1933	1933	NUM
cblr-3040	1830	43	,	,	PUNCT
cblr-3040	1830	44	this	this	DET
cblr-3040	1830	45	preliminary	preliminary	ADJ
cblr-3040	1830	46	note	note	NOUN
cblr-3040	1830	47	warns	warn	VERB
cblr-3040	1830	48	:	:	PUNCT
cblr-3040	1830	49	"	"	PUNCT
cblr-3040	1830	50	in	in	ADP
cblr-3040	1830	51	view	view	NOUN
cblr-3040	1830	52	of	of	ADP
cblr-3040	1830	53	the	the	DET
cblr-3040	1830	54	objective	objective	NOUN
cblr-3040	1830	55	of	of	ADP
cblr-3040	1830	56	these	these	DET
cblr-3040	1830	57	rules	rule	NOUN
cblr-3040	1830	58	and	and	CCONJ
cblr-3040	1830	59	the	the	DET
cblr-3040	1830	60	policies	policy	NOUN
cblr-3040	1830	61	underlying	underlie	VERB
cblr-3040	1830	62	the	the	DET
cblr-3040	1830	63	act	act	NOUN
cblr-3040	1830	64	,	,	PUNCT
cblr-3040	1830	65	regulation	regulation	NOUN
cblr-3040	1830	66	s	s	NOUN
cblr-3040	1830	67	is	be	AUX
cblr-3040	1830	68	not	not	PART
cblr-3040	1830	69	available	available	ADJ
cblr-3040	1830	70	with	with	ADP
cblr-3040	1830	71	respect	respect	NOUN
cblr-3040	1830	72	to	to	ADP
cblr-3040	1830	73	any	any	DET
cblr-3040	1830	74	transaction	transaction	NOUN
cblr-3040	1830	75	or	or	CCONJ
cblr-3040	1830	76	series	series	NOUN
cblr-3040	1830	77	of	of	ADP
cblr-3040	1830	78	transactions	transaction	NOUN
cblr-3040	1830	79	that	that	PRON
cblr-3040	1830	80	,	,	PUNCT
cblr-3040	1830	81	although	although	SCONJ
cblr-3040	1830	82	in	in	ADP
cblr-3040	1830	83	technical	technical	ADJ
cblr-3040	1830	84	compliance	compliance	NOUN
cblr-3040	1830	85	with	with	ADP
cblr-3040	1830	86	these	these	DET
cblr-3040	1830	87	rules	rule	NOUN
cblr-3040	1830	88	,	,	PUNCT
cblr-3040	1830	89	is	be	AUX
cblr-3040	1830	90	part	part	NOUN
cblr-3040	1830	91	of	of	ADP
cblr-3040	1830	92	a	a	DET
cblr-3040	1830	93	plan	plan	NOUN
cblr-3040	1830	94	or	or	CCONJ
cblr-3040	1830	95	scheme	scheme	NOUN
cblr-3040	1830	96	to	to	PART
cblr-3040	1830	97	evade	evade	VERB
cblr-3040	1830	98	the	the	DET
cblr-3040	1830	99	registration	registration	NOUN
cblr-3040	1830	100	provisions	provision	NOUN
cblr-3040	1830	101	of	of	ADP
cblr-3040	1830	102	the	the	DET
cblr-3040	1830	103	act	act	NOUN
cblr-3040	1830	104	.	.	PUNCT
cblr-3040	1831	1	in	in	ADP
cblr-3040	1831	2	such	such	ADJ
cblr-3040	1831	3	cases	case	NOUN
cblr-3040	1831	4	,	,	PUNCT
cblr-3040	1831	5	registration	registration	NOUN
cblr-3040	1831	6	under	under	ADP
cblr-3040	1831	7	the	the	DET
cblr-3040	1831	8	act	act	NOUN
cblr-3040	1831	9	is	be	AUX
cblr-3040	1831	10	required	require	VERB
cblr-3040	1831	11	.	.	PUNCT
cblr-3040	1832	1	"	"	PUNCT
cblr-3040	1832	2	)	)	PUNCT
cblr-3040	1832	3	;	;	PUNCT
cblr-3040	1832	4	see	see	VERB
cblr-3040	1832	5	also	also	ADV
cblr-3040	1832	6	17	17	NUM
cblr-3040	1832	7	c.f.r	c.f.r	NOUN
cblr-3040	1832	8	.	.	PUNCT
cblr-3040	1833	1	§	§	PROPN
cblr-3040	1833	2	230.144a	230.144a	PROPN
cblr-3040	1833	3	,	,	PUNCT
cblr-3040	1833	4	prelim	prelim	NOUN
cblr-3040	1833	5	.	.	PUNCT
cblr-3040	1834	1	n.3	n.3	PROPN
cblr-3040	1834	2	(	(	PUNCT
cblr-3040	1834	3	2002	2002	NUM
cblr-3040	1834	4	)	)	PUNCT
cblr-3040	1834	5	(	(	PUNCT
cblr-3040	1834	6	setting	set	VERB
cblr-3040	1834	7	forth	forth	ADP
cblr-3040	1834	8	a	a	DET
cblr-3040	1834	9	similar	similar	ADJ
cblr-3040	1834	10	warning	warning	NOUN
cblr-3040	1834	11	in	in	ADP
cblr-3040	1834	12	the	the	DET
cblr-3040	1834	13	context	context	NOUN
cblr-3040	1834	14	of	of	ADP
cblr-3040	1834	15	a	a	DET
cblr-3040	1834	16	safe	safe	ADJ
cblr-3040	1834	17	harbor	harbor	NOUN
cblr-3040	1834	18	rule	rule	NOUN
cblr-3040	1834	19	regarding	regard	VERB
cblr-3040	1834	20	exemption	exemption	NOUN
cblr-3040	1834	21	from	from	ADP
cblr-3040	1834	22	registration	registration	NOUN
cblr-3040	1834	23	of	of	ADP
cblr-3040	1834	24	certain	certain	ADJ
cblr-3040	1834	25	private	private	ADJ
cblr-3040	1834	26	resales	resale	NOUN
cblr-3040	1834	27	of	of	ADP
cblr-3040	1834	28	securities	security	NOUN
cblr-3040	1834	29	to	to	ADP
cblr-3040	1834	30	institutions	institution	NOUN
cblr-3040	1834	31	)	)	PUNCT
cblr-3040	1834	32	.	.	PUNCT
cblr-3040	1835	1	362	362	NUM
cblr-3040	1835	2	see	see	VERB
cblr-3040	1835	3	,	,	PUNCT
cblr-3040	1835	4	for	for	ADP
cblr-3040	1835	5	example	example	NOUN
cblr-3040	1835	6	,	,	PUNCT
cblr-3040	1835	7	the	the	DET
cblr-3040	1835	8	many	many	ADJ
cblr-3040	1835	9	excellent	excellent	ADJ
cblr-3040	1835	10	articles	article	NOUN
cblr-3040	1835	11	in	in	ADP
cblr-3040	1835	12	the	the	DET
cblr-3040	1835	13	smu	smu	PROPN
cblr-3040	1835	14	and	and	CCONJ
cblr-3040	1835	15	nyu	nyu	PROPN
cblr-3040	1835	16	symposia	symposia	NOUN
cblr-3040	1835	17	on	on	ADP
cblr-3040	1835	18	"	"	PUNCT
cblr-3040	1835	19	corporate	corporate	ADJ
cblr-3040	1835	20	tax	tax	NOUN
cblr-3040	1835	21	shelters	shelter	NOUN
cblr-3040	1835	22	,	,	PUNCT
cblr-3040	1835	23	"	"	PUNCT
cblr-3040	1835	24	supra	supra	NOUN
cblr-3040	1835	25	note	note	NOUN
cblr-3040	1835	26	110	110	NUM
cblr-3040	1835	27	.	.	PUNCT
cblr-3040	1836	1	363	363	NUM
cblr-3040	1836	2	see	see	VERB
cblr-3040	1836	3	supra	supra	ADJ
cblr-3040	1836	4	text	text	NOUN
cblr-3040	1836	5	accompanying	accompanying	ADJ
cblr-3040	1836	6	notes	note	NOUN
cblr-3040	1836	7	323	323	NUM
cblr-3040	1836	8	-	-	SYM
cblr-3040	1836	9	24	24	NUM
cblr-3040	1836	10	.	.	PUNCT
cblr-3040	1837	1	[	[	X
cblr-3040	1837	2	vol	vol	NOUN
cblr-3040	1837	3	.	.	PUNCT
cblr-3040	1838	1	2003columbia	2003columbia	NUM
cblr-3040	1838	2	business	business	NOUN
cblr-3040	1838	3	la	la	PROPN
cblr-3040	1838	4	w	w	PROPN
cblr-3040	1838	5	review	review	NOUN
cblr-3040	1838	6	no	no	INTJ
cblr-3040	1838	7	.	.	PUNCT
cblr-3040	1839	1	1:35	1:35	NUM
cblr-3040	1839	2	]	]	PUNCT
cblr-3040	1839	3	stopping	stop	VERB
cblr-3040	1839	4	enronend	enronend	NOUN
cblr-3040	1839	5	-	-	PUNCT
cblr-3040	1839	6	runsand	runsand	NOUN
cblr-3040	1839	7	other	other	ADJ
cblr-3040	1839	8	trick	trick	NOUN
cblr-3040	1839	9	plays	play	VERB
cblr-3040	1839	10	181	181	NUM
cblr-3040	1839	11	and	and	CCONJ
cblr-3040	1839	12	regulatory	regulatory	ADJ
cblr-3040	1839	13	action	action	NOUN
cblr-3040	1839	14	by	by	ADP
cblr-3040	1839	15	the	the	DET
cblr-3040	1839	16	sec	sec	PROPN
cblr-3040	1839	17	and	and	CCONJ
cblr-3040	1839	18	the	the	DET
cblr-3040	1839	19	treasury	treasury	PROPN
cblr-3040	1839	20	department	department	NOUN
cblr-3040	1839	21	should	should	AUX
cblr-3040	1839	22	not	not	PART
cblr-3040	1839	23	be	be	AUX
cblr-3040	1839	24	constrained	constrain	VERB
cblr-3040	1839	25	by	by	ADP
cblr-3040	1839	26	the	the	DET
cblr-3040	1839	27	traditional	traditional	ADJ
cblr-3040	1839	28	notions	notion	NOUN
cblr-3040	1839	29	that	that	SCONJ
cblr-3040	1839	30	the	the	DET
cblr-3040	1839	31	government	government	NOUN
cblr-3040	1839	32	should	should	AUX
cblr-3040	1839	33	defer	defer	VERB
cblr-3040	1839	34	to	to	ADP
cblr-3040	1839	35	private	private	ADJ
cblr-3040	1839	36	sector	sector	NOUN
cblr-3040	1839	37	bodies	body	NOUN
cblr-3040	1839	38	to	to	PART
cblr-3040	1839	39	set	set	VERB
cblr-3040	1839	40	financial	financial	ADJ
cblr-3040	1839	41	accounting	accounting	NOUN
cblr-3040	1839	42	rules	rule	NOUN
cblr-3040	1839	43	;	;	PUNCT
cblr-3040	1839	44	nor	nor	CCONJ
cblr-3040	1839	45	should	should	AUX
cblr-3040	1839	46	those	those	DET
cblr-3040	1839	47	agencies	agency	NOUN
cblr-3040	1839	48	be	be	AUX
cblr-3040	1839	49	reluctant	reluctant	ADJ
cblr-3040	1839	50	to	to	PART
cblr-3040	1839	51	interfere	interfere	VERB
cblr-3040	1839	52	in	in	ADP
cblr-3040	1839	53	that	that	DET
cblr-3040	1839	54	private	private	ADJ
cblr-3040	1839	55	sector	sector	NOUN
cblr-3040	1839	56	process	process	NOUN
cblr-3040	1839	57	by	by	ADP
cblr-3040	1839	58	linking	link	VERB
cblr-3040	1839	59	tax	tax	NOUN
cblr-3040	1839	60	treatment	treatment	NOUN
cblr-3040	1839	61	of	of	ADP
cblr-3040	1839	62	an	an	DET
cblr-3040	1839	63	item	item	NOUN
cblr-3040	1839	64	to	to	ADP
cblr-3040	1839	65	financial	financial	ADJ
cblr-3040	1839	66	accounting	accounting	NOUN
cblr-3040	1839	67	for	for	ADP
cblr-3040	1839	68	the	the	DET
cblr-3040	1839	69	same	same	ADJ
cblr-3040	1839	70	item	item	NOUN
cblr-3040	1839	71	in	in	ADP
cblr-3040	1839	72	appropriate	appropriate	ADJ
cblr-3040	1839	73	cases	case	NOUN
cblr-3040	1839	74	.	.	PUNCT
cblr-3040	1840	1	the	the	DET
cblr-3040	1840	2	problem	problem	NOUN
cblr-3040	1840	3	with	with	ADP
cblr-3040	1840	4	that	that	DET
cblr-3040	1840	5	traditional	traditional	ADJ
cblr-3040	1840	6	thinking	thinking	NOUN
cblr-3040	1840	7	is	be	AUX
cblr-3040	1840	8	that	that	SCONJ
cblr-3040	1840	9	often	often	ADV
cblr-3040	1840	10	the	the	DET
cblr-3040	1840	11	tax	tax	NOUN
cblr-3040	1840	12	law	law	NOUN
cblr-3040	1840	13	employs	employ	VERB
cblr-3040	1840	14	better	well	ADJ
cblr-3040	1840	15	analysis	analysis	NOUN
cblr-3040	1840	16	and	and	CCONJ
cblr-3040	1840	17	reaches	reach	VERB
cblr-3040	1840	18	a	a	DET
cblr-3040	1840	19	more	more	ADV
cblr-3040	1840	20	appropriate	appropriate	ADJ
cblr-3040	1840	21	conclusion	conclusion	NOUN
cblr-3040	1840	22	than	than	ADP
cblr-3040	1840	23	gaap	gaap	NOUN
cblr-3040	1840	24	(	(	PUNCT
cblr-3040	1840	25	or	or	CCONJ
cblr-3040	1840	26	at	at	ADP
cblr-3040	1840	27	least	least	ADJ
cblr-3040	1840	28	gaap	gaap	PROPN
cblr-3040	1840	29	interpretation	interpretation	NOUN
cblr-3040	1840	30	)	)	PUNCT
cblr-3040	1840	31	.	.	PUNCT
cblr-3040	1841	1	some	some	PRON
cblr-3040	1841	2	of	of	ADP
cblr-3040	1841	3	enron	enron	PROPN
cblr-3040	1841	4	's	's	PART
cblr-3040	1841	5	endeavors	endeavor	NOUN
cblr-3040	1841	6	,	,	PUNCT
cblr-3040	1841	7	for	for	ADP
cblr-3040	1841	8	instance	instance	NOUN
cblr-3040	1841	9	,	,	PUNCT
cblr-3040	1841	10	will	will	AUX
cblr-3040	1841	11	likely	likely	ADV
cblr-3040	1841	12	prove	prove	VERB
cblr-3040	1841	13	to	to	PART
cblr-3040	1841	14	be	be	AUX
cblr-3040	1841	15	dramatic	dramatic	ADJ
cblr-3040	1841	16	examples	example	NOUN
cblr-3040	1841	17	of	of	ADP
cblr-3040	1841	18	that	that	DET
cblr-3040	1841	19	reality	reality	NOUN
cblr-3040	1841	20	,	,	PUNCT
cblr-3040	1841	21	as	as	SCONJ
cblr-3040	1841	22	was	be	AUX
cblr-3040	1841	23	recently	recently	ADV
cblr-3040	1841	24	observed	observe	VERB
cblr-3040	1841	25	by	by	ADP
cblr-3040	1841	26	victor	victor	PROPN
cblr-3040	1841	27	fleischer	fleischer	PROPN
cblr-3040	1841	28	of	of	ADP
cblr-3040	1841	29	columbia	columbia	PROPN
cblr-3040	1841	30	university	university	PROPN
cblr-3040	1841	31	who	who	PRON
cblr-3040	1841	32	,	,	PUNCT
cblr-3040	1841	33	in	in	ADP
cblr-3040	1841	34	response	response	NOUN
cblr-3040	1841	35	to	to	ADP
cblr-3040	1841	36	a	a	DET
cblr-3040	1841	37	student	student	NOUN
cblr-3040	1841	38	questioning	question	VERB
cblr-3040	1841	39	how	how	SCONJ
cblr-3040	1841	40	such	such	DET
cblr-3040	1841	41	a	a	DET
cblr-3040	1841	42	large	large	ADJ
cblr-3040	1841	43	company	company	NOUN
cblr-3040	1841	44	could	could	AUX
cblr-3040	1841	45	avoid	avoid	VERB
cblr-3040	1841	46	paying	pay	VERB
cblr-3040	1841	47	income	income	NOUN
cblr-3040	1841	48	tax	tax	NOUN
cblr-3040	1841	49	for	for	ADP
cblr-3040	1841	50	several	several	ADJ
cblr-3040	1841	51	years	year	NOUN
cblr-3040	1841	52	,	,	PUNCT
cblr-3040	1841	53	answered	answer	VERB
cblr-3040	1841	54	:	:	PUNCT
cblr-3040	1841	55	"	"	PUNCT
cblr-3040	1841	56	enron	enron	PROPN
cblr-3040	1841	57	did	do	AUX
cblr-3040	1841	58	n't	not	PART
cblr-3040	1841	59	pay	pay	VERB
cblr-3040	1841	60	a	a	DET
cblr-3040	1841	61	whole	whole	ADJ
cblr-3040	1841	62	lot	lot	NOUN
cblr-3040	1841	63	of	of	ADP
cblr-3040	1841	64	income	income	NOUN
cblr-3040	1841	65	tax	tax	NOUN
cblr-3040	1841	66	because	because	SCONJ
cblr-3040	1841	67	it	it	PRON
cblr-3040	1841	68	did	do	AUX
cblr-3040	1841	69	n't	not	PART
cblr-3040	1841	70	have	have	VERB
cblr-3040	1841	71	a	a	DET
cblr-3040	1841	72	whole	whole	ADJ
cblr-3040	1841	73	lot	lot	NOUN
cblr-3040	1841	74	of	of	ADP
cblr-3040	1841	75	income	income	NOUN
cblr-3040	1841	76	.	.	PUNCT
cblr-3040	1842	1	"	"	PUNCT
cblr-3040	1842	2	364	364	NUM
cblr-3040	1842	3	fleischer	fleischer	NOUN
cblr-3040	1842	4	went	go	VERB
cblr-3040	1842	5	on	on	ADP
cblr-3040	1842	6	to	to	PART
cblr-3040	1842	7	posit	posit	VERB
cblr-3040	1842	8	that	that	SCONJ
cblr-3040	1842	9	in	in	ADP
cblr-3040	1842	10	many	many	ADJ
cblr-3040	1842	11	respects	respect	NOUN
cblr-3040	1842	12	enron	enron	PROPN
cblr-3040	1842	13	's	's	PART
cblr-3040	1842	14	tax	tax	NOUN
cblr-3040	1842	15	accounting	accounting	NOUN
cblr-3040	1842	16	was	be	AUX
cblr-3040	1842	17	more	more	ADV
cblr-3040	1842	18	likely	likely	ADV
cblr-3040	1842	19	closer	close	ADV
cblr-3040	1842	20	to	to	ADP
cblr-3040	1842	21	the	the	DET
cblr-3040	1842	22	truth	truth	NOUN
cblr-3040	1842	23	about	about	ADP
cblr-3040	1842	24	various	various	ADJ
cblr-3040	1842	25	transactions	transaction	NOUN
cblr-3040	1842	26	than	than	SCONJ
cblr-3040	1842	27	was	be	AUX
cblr-3040	1842	28	its	its	PRON
cblr-3040	1842	29	financial	financial	ADJ
cblr-3040	1842	30	accounting	accounting	NOUN
cblr-3040	1842	31	.	.	PUNCT
cblr-3040	1843	1	365	365	NUM
cblr-3040	1843	2	he	he	PRON
cblr-3040	1843	3	then	then	ADV
cblr-3040	1843	4	concluded	conclude	VERB
cblr-3040	1843	5	by	by	ADP
cblr-3040	1843	6	warning	warn	VERB
cblr-3040	1843	7	"	"	PUNCT
cblr-3040	1843	8	fleischer	fleischer	NOUN
cblr-3040	1843	9	,	,	PUNCT
cblr-3040	1843	10	supra	supra	PROPN
cblr-3040	1843	11	note	note	PROPN
cblr-3040	1843	12	70	70	NUM
cblr-3040	1843	13	,	,	PUNCT
cblr-3040	1843	14	at	at	ADP
cblr-3040	1843	15	1045	1045	NUM
cblr-3040	1843	16	-	-	SYM
cblr-3040	1843	17	46	46	NUM
cblr-3040	1843	18	.	.	PUNCT
cblr-3040	1844	1	365	365	NUM
cblr-3040	1845	1	i	i	PRON
cblr-3040	1845	2	d.	d.	NOUN
cblr-3040	1845	3	at	at	ADP
cblr-3040	1845	4	1045	1045	NUM
cblr-3040	1845	5	(	(	PUNCT
cblr-3040	1845	6	commenting	comment	VERB
cblr-3040	1845	7	on	on	ADP
cblr-3040	1845	8	certain	certain	ADJ
cblr-3040	1845	9	aspects	aspect	NOUN
cblr-3040	1845	10	of	of	ADP
cblr-3040	1845	11	enron	enron	PROPN
cblr-3040	1845	12	's	's	PART
cblr-3040	1845	13	off	off	ADP
cblr-3040	1845	14	-	-	PUNCT
cblr-3040	1845	15	balance	balance	NOUN
cblr-3040	1845	16	sheet	sheet	NOUN
cblr-3040	1845	17	partnerships	partnership	NOUN
cblr-3040	1845	18	,	,	PUNCT
cblr-3040	1845	19	treatment	treatment	NOUN
cblr-3040	1845	20	of	of	ADP
cblr-3040	1845	21	a	a	DET
cblr-3040	1845	22	hybrid	hybrid	ADJ
cblr-3040	1845	23	security	security	NOUN
cblr-3040	1845	24	as	as	ADP
cblr-3040	1845	25	debt	debt	NOUN
cblr-3040	1845	26	for	for	ADP
cblr-3040	1845	27	tax	tax	NOUN
cblr-3040	1845	28	purposes	purpose	NOUN
cblr-3040	1845	29	and	and	CCONJ
cblr-3040	1845	30	equity	equity	NOUN
cblr-3040	1845	31	for	for	ADP
cblr-3040	1845	32	financial	financial	ADJ
cblr-3040	1845	33	accounting	accounting	NOUN
cblr-3040	1845	34	purposes	purpose	NOUN
cblr-3040	1845	35	,	,	PUNCT
cblr-3040	1845	36	and	and	CCONJ
cblr-3040	1845	37	inconsistent	inconsistent	ADJ
cblr-3040	1845	38	book	book	NOUN
cblr-3040	1845	39	-	-	PUNCT
cblr-3040	1845	40	tax	tax	NOUN
cblr-3040	1845	41	treatment	treatment	NOUN
cblr-3040	1845	42	of	of	ADP
cblr-3040	1845	43	the	the	DET
cblr-3040	1845	44	exercise	exercise	NOUN
cblr-3040	1845	45	of	of	ADP
cblr-3040	1845	46	employee	employee	NOUN
cblr-3040	1845	47	stock	stock	NOUN
cblr-3040	1845	48	options	option	NOUN
cblr-3040	1845	49	,	,	PUNCT
cblr-3040	1845	50	and	and	CCONJ
cblr-3040	1845	51	arguing	argue	VERB
cblr-3040	1845	52	that	that	SCONJ
cblr-3040	1845	53	the	the	DET
cblr-3040	1845	54	problems	problem	NOUN
cblr-3040	1845	55	with	with	ADP
cblr-3040	1845	56	these	these	DET
cblr-3040	1845	57	transaction	transaction	NOUN
cblr-3040	1845	58	lies	lie	VERB
cblr-3040	1845	59	are	be	AUX
cblr-3040	1845	60	in	in	ADP
cblr-3040	1845	61	the	the	DET
cblr-3040	1845	62	financial	financial	ADJ
cblr-3040	1845	63	accounting	accounting	NOUN
cblr-3040	1845	64	,	,	PUNCT
cblr-3040	1845	65	not	not	PART
cblr-3040	1845	66	their	their	PRON
cblr-3040	1845	67	tax	tax	NOUN
cblr-3040	1845	68	treatment	treatment	NOUN
cblr-3040	1845	69	)	)	PUNCT
cblr-3040	1845	70	.	.	PUNCT
cblr-3040	1846	1	see	see	VERB
cblr-3040	1846	2	also	also	ADV
cblr-3040	1846	3	stratton	stratton	PROPN
cblr-3040	1846	4	,	,	PUNCT
cblr-3040	1846	5	supra	supra	PROPN
cblr-3040	1846	6	note	note	PROPN
cblr-3040	1846	7	70	70	NUM
cblr-3040	1846	8	,	,	PUNCT
cblr-3040	1846	9	at	at	ADP
cblr-3040	1846	10	412	412	NUM
cblr-3040	1846	11	(	(	PUNCT
cblr-3040	1846	12	discussing	discuss	VERB
cblr-3040	1846	13	an	an	DET
cblr-3040	1846	14	i.r.s	i.r.s	NOUN
cblr-3040	1846	15	.	.	PUNCT
cblr-3040	1847	1	private	private	ADJ
cblr-3040	1847	2	letter	letter	NOUN
cblr-3040	1847	3	ruling	ruling	NOUN
cblr-3040	1847	4	,	,	PUNCT
cblr-3040	1847	5	commonly	commonly	ADV
cblr-3040	1847	6	known	know	VERB
cblr-3040	1847	7	as	as	ADP
cblr-3040	1847	8	the	the	DET
cblr-3040	1847	9	"	"	PUNCT
cblr-3040	1847	10	enron	enron	PROPN
cblr-3040	1847	11	ruling	ruling	NOUN
cblr-3040	1847	12	,	,	PUNCT
cblr-3040	1847	13	"	"	PUNCT
cblr-3040	1847	14	under	under	ADP
cblr-3040	1847	15	which	which	PRON
cblr-3040	1847	16	mips	mips	PROPN
cblr-3040	1847	17	were	be	AUX
cblr-3040	1847	18	treated	treat	VERB
cblr-3040	1847	19	as	as	ADP
cblr-3040	1847	20	"	"	PUNCT
cblr-3040	1847	21	debt	debt	NOUN
cblr-3040	1847	22	"	"	PUNCT
cblr-3040	1847	23	for	for	ADP
cblr-3040	1847	24	tax	tax	NOUN
cblr-3040	1847	25	purposes	purpose	NOUN
cblr-3040	1847	26	and	and	CCONJ
cblr-3040	1847	27	"	"	PUNCT
cblr-3040	1847	28	equity	equity	NOUN
cblr-3040	1847	29	"	"	PUNCT
cblr-3040	1847	30	for	for	ADP
cblr-3040	1847	31	financial	financial	ADJ
cblr-3040	1847	32	accounting	accounting	NOUN
cblr-3040	1847	33	purposes	purpose	NOUN
cblr-3040	1847	34	and	and	CCONJ
cblr-3040	1847	35	quoting	quote	VERB
cblr-3040	1847	36	steve	steve	PROPN
cblr-3040	1847	37	rosenthal	rosenthal	PROPN
cblr-3040	1847	38	of	of	ADP
cblr-3040	1847	39	miller	miller	PROPN
cblr-3040	1847	40	&	&	CCONJ
cblr-3040	1847	41	chevalier	chevalier	NOUN
cblr-3040	1847	42	as	as	ADP
cblr-3040	1847	43	saying	say	VERB
cblr-3040	1847	44	,	,	PUNCT
cblr-3040	1847	45	"	"	PUNCT
cblr-3040	1847	46	[	[	X
cblr-3040	1847	47	i]t	i]t	NOUN
cblr-3040	1847	48	looks	look	VERB
cblr-3040	1847	49	like	like	SCONJ
cblr-3040	1847	50	the	the	DET
cblr-3040	1847	51	tax	tax	NOUN
cblr-3040	1847	52	guys	guy	NOUN
cblr-3040	1847	53	got	get	VERB
cblr-3040	1847	54	the	the	DET
cblr-3040	1847	55	labels	label	NOUN
cblr-3040	1847	56	right	right	ADJ
cblr-3040	1847	57	and	and	CCONJ
cblr-3040	1847	58	the	the	DET
cblr-3040	1847	59	book	book	NOUN
cblr-3040	1847	60	guys	guy	NOUN
cblr-3040	1847	61	got	get	VERB
cblr-3040	1847	62	the	the	DET
cblr-3040	1847	63	labels	label	NOUN
cblr-3040	1847	64	wrong	wrong	ADJ
cblr-3040	1847	65	"	"	PUNCT
cblr-3040	1847	66	)	)	PUNCT
cblr-3040	1847	67	.	.	PUNCT
cblr-3040	1848	1	but	but	CCONJ
cblr-3040	1848	2	cf	cf	X
cblr-3040	1848	3	.	.	PUNCT
cblr-3040	1849	1	joint	joint	PROPN
cblr-3040	1849	2	committee	committee	PROPN
cblr-3040	1849	3	on	on	ADP
cblr-3040	1849	4	taxation	taxation	NOUN
cblr-3040	1849	5	,	,	PUNCT
cblr-3040	1849	6	written	write	VERB
cblr-3040	1849	7	testimony	testimony	NOUN
cblr-3040	1849	8	of	of	ADP
cblr-3040	1849	9	the	the	DET
cblr-3040	1849	10	staff	staff	NOUN
cblr-3040	1849	11	of	of	ADP
cblr-3040	1849	12	the	the	DET
cblr-3040	1849	13	joint	joint	ADJ
cblr-3040	1849	14	committee	committee	NOUN
cblr-3040	1849	15	on	on	ADP
cblr-3040	1849	16	taxation	taxation	NOUN
cblr-3040	1849	17	on	on	ADP
cblr-3040	1849	18	the	the	DET
cblr-3040	1849	19	report	report	NOUN
cblr-3040	1849	20	of	of	ADP
cblr-3040	1849	21	investigation	investigation	NOUN
cblr-3040	1849	22	of	of	ADP
cblr-3040	1849	23	enron	enron	PROPN
cblr-3040	1849	24	and	and	CCONJ
cblr-3040	1849	25	related	related	ADJ
cblr-3040	1849	26	entities	entity	NOUN
cblr-3040	1849	27	regarding	regard	VERB
cblr-3040	1849	28	federal	federal	ADJ
cblr-3040	1849	29	tax	tax	NOUN
cblr-3040	1849	30	and	and	CCONJ
cblr-3040	1849	31	compensation	compensation	NOUN
cblr-3040	1849	32	issues	issue	NOUN
cblr-3040	1849	33	,	,	PUNCT
cblr-3040	1849	34	and	and	CCONJ
cblr-3040	1849	35	policy	policy	NOUN
cblr-3040	1849	36	recommendations	recommendation	NOUN
cblr-3040	1849	37	,	,	PUNCT
cblr-3040	1849	38	no	no	INTJ
cblr-3040	1849	39	.	.	PUNCT
cblr-3040	1850	1	jcx-10	jcx-10	NOUN
cblr-3040	1850	2	-	-	SYM
cblr-3040	1850	3	03	03	NUM
cblr-3040	1850	4	,	,	PUNCT
cblr-3040	1851	1	available	available	ADJ
cblr-3040	1851	2	at	at	ADP
cblr-3040	1851	3	http://www.house.gov	http://www.house.gov	PROPN
cblr-3040	1851	4	/jct	/jct	NOUN
cblr-3040	1851	5	/	/	SYM
cblr-3040	1851	6	x-10/03.pdf	x-10/03.pdf	PROPN
cblr-3040	1851	7	(	(	PUNCT
cblr-3040	1851	8	feb	feb	PROPN
cblr-3040	1851	9	.	.	PROPN
cblr-3040	1851	10	13	13	NUM
cblr-3040	1851	11	,	,	PUNCT
cblr-3040	1851	12	2003	2003	NUM
cblr-3040	1851	13	)	)	PUNCT
cblr-3040	1852	1	[	[	X
cblr-3040	1852	2	hereinafter	hereinafter	NOUN
cblr-3040	1852	3	jct	jct	PROPN
cblr-3040	1852	4	enron	enron	PROPN
cblr-3040	1852	5	testimony	testimony	NOUN
cblr-3040	1852	6	]	]	PUNCT
cblr-3040	1852	7	.	.	PUNCT
cblr-3040	1853	1	the	the	DET
cblr-3040	1853	2	jct	jct	PROPN
cblr-3040	1853	3	enron	enron	PROPN
cblr-3040	1853	4	testimony	testimony	NOUN
cblr-3040	1853	5	summarizes	summarize	VERB
cblr-3040	1853	6	the	the	DET
cblr-3040	1853	7	joint	joint	ADJ
cblr-3040	1853	8	committee	committee	NOUN
cblr-3040	1853	9	's	's	PART
cblr-3040	1853	10	february	february	PROPN
cblr-3040	1853	11	2003	2003	NUM
cblr-3040	1853	12	report	report	NOUN
cblr-3040	1853	13	,	,	PUNCT
cblr-3040	1853	14	the	the	DET
cblr-3040	1853	15	results	result	NOUN
cblr-3040	1853	16	of	of	ADP
cblr-3040	1853	17	an	an	DET
cblr-3040	1853	18	approximately	approximately	ADV
cblr-3040	1853	19	one	one	NUM
cblr-3040	1853	20	-	-	PUNCT
cblr-3040	1853	21	year	year	NOUN
cblr-3040	1853	22	study	study	NOUN
cblr-3040	1853	23	of	of	ADP
cblr-3040	1853	24	various	various	ADJ
cblr-3040	1853	25	enron	enron	PROPN
cblr-3040	1853	26	transactions	transaction	NOUN
cblr-3040	1853	27	,	,	PUNCT
cblr-3040	1853	28	and	and	CCONJ
cblr-3040	1853	29	includes	include	VERB
cblr-3040	1853	30	,	,	PUNCT
cblr-3040	1853	31	among	among	ADP
cblr-3040	1853	32	many	many	ADJ
cblr-3040	1853	33	other	other	ADJ
cblr-3040	1853	34	matters	matter	NOUN
cblr-3040	1853	35	,	,	PUNCT
cblr-3040	1853	36	conclusions	conclusion	NOUN
cblr-3040	1853	37	to	to	ADP
cblr-3040	1853	38	the	the	DET
cblr-3040	1853	39	effect	effect	NOUN
cblr-3040	1853	40	that	that	SCONJ
cblr-3040	1853	41	enron	enron	PROPN
cblr-3040	1853	42	entered	enter	VERB
cblr-3040	1853	43	into	into	ADP
cblr-3040	1853	44	numerous	numerous	ADJ
cblr-3040	1853	45	tax	tax	NOUN
cblr-3040	1853	46	-	-	PUNCT
cblr-3040	1853	47	motivated	motivate	VERB
cblr-3040	1853	48	transactions	transaction	NOUN
cblr-3040	1853	49	which	which	PRON
cblr-3040	1853	50	tax	tax	NOUN
cblr-3040	1853	51	lawyers	lawyer	NOUN
cblr-3040	1853	52	of	of	ADP
cblr-3040	1853	53	their	their	PRON
cblr-3040	1853	54	potential	potential	ADJ
cblr-3040	1853	55	responsibility	responsibility	NOUN
cblr-3040	1853	56	for	for	ADP
cblr-3040	1853	57	abusive	abusive	ADJ
cblr-3040	1853	58	schemes	scheme	NOUN
cblr-3040	1853	59	that	that	PRON
cblr-3040	1853	60	are	be	AUX
cblr-3040	1853	61	designed	design	VERB
cblr-3040	1853	62	to	to	PART
cblr-3040	1853	63	exploit	exploit	VERB
cblr-3040	1853	64	the	the	DET
cblr-3040	1853	65	differences	difference	NOUN
cblr-3040	1853	66	between	between	ADP
cblr-3040	1853	67	financial	financial	ADJ
cblr-3040	1853	68	and	and	CCONJ
cblr-3040	1853	69	tax	tax	NOUN
cblr-3040	1853	70	accounting	accounting	NOUN
cblr-3040	1853	71	;	;	PUNCT
cblr-3040	1853	72	but	but	CCONJ
cblr-3040	1853	73	,	,	PUNCT
cblr-3040	1853	74	like	like	ADP
cblr-3040	1853	75	many	many	ADJ
cblr-3040	1853	76	before	before	ADP
cblr-3040	1853	77	him	he	PRON
cblr-3040	1853	78	,	,	PUNCT
cblr-3040	1853	79	stopped	stop	VERB
cblr-3040	1853	80	short	short	ADV
cblr-3040	1853	81	of	of	ADP
cblr-3040	1853	82	arguing	argue	VERB
cblr-3040	1853	83	that	that	SCONJ
cblr-3040	1853	84	the	the	DET
cblr-3040	1853	85	financial	financial	ADJ
cblr-3040	1853	86	accounting	accounting	NOUN
cblr-3040	1853	87	should	should	AUX
cblr-3040	1853	88	have	have	AUX
cblr-3040	1853	89	been	be	AUX
cblr-3040	1853	90	required	require	VERB
cblr-3040	1853	91	to	to	PART
cblr-3040	1853	92	conform	conform	VERB
cblr-3040	1853	93	with	with	ADP
cblr-3040	1853	94	the	the	DET
cblr-3040	1853	95	tax	tax	NOUN
cblr-3040	1853	96	accounting	accounting	NOUN
cblr-3040	1853	97	for	for	ADP
cblr-3040	1853	98	some	some	PRON
cblr-3040	1853	99	of	of	ADP
cblr-3040	1853	100	the	the	DET
cblr-3040	1853	101	subject	subject	NOUN
cblr-3040	1853	102	transactions	transaction	NOUN
cblr-3040	1853	103	.	.	PUNCT
cblr-3040	1854	1	366	366	NUM
cblr-3040	1854	2	particularly	particularly	ADV
cblr-3040	1854	3	outside	outside	ADV
cblr-3040	1854	4	of	of	ADP
cblr-3040	1854	5	the	the	DET
cblr-3040	1854	6	arena	arena	NOUN
cblr-3040	1854	7	of	of	ADP
cblr-3040	1854	8	mere	mere	ADJ
cblr-3040	1854	9	"	"	PUNCT
cblr-3040	1854	10	timing	timing	NOUN
cblr-3040	1854	11	"	"	PUNCT
cblr-3040	1854	12	issues	issue	NOUN
cblr-3040	1854	13	,	,	PUNCT
cblr-3040	1854	14	the	the	DET
cblr-3040	1854	15	government	government	NOUN
cblr-3040	1854	16	should	should	AUX
cblr-3040	1854	17	abandon	abandon	VERB
cblr-3040	1854	18	the	the	DET
cblr-3040	1854	19	unfounded	unfounded	ADJ
cblr-3040	1854	20	generalizations	generalization	NOUN
cblr-3040	1854	21	that	that	PRON
cblr-3040	1854	22	have	have	AUX
cblr-3040	1854	23	previously	previously	ADV
cblr-3040	1854	24	misdirected	misdirect	VERB
cblr-3040	1854	25	the	the	DET
cblr-3040	1854	26	booktax	booktax	NOUN
cblr-3040	1854	27	conformity	conformity	NOUN
cblr-3040	1854	28	debate	debate	NOUN
cblr-3040	1854	29	.	.	PUNCT
cblr-3040	1855	1	not	not	PART
cblr-3040	1855	2	all	all	DET
cblr-3040	1855	3	the	the	DET
cblr-3040	1855	4	literature	literature	NOUN
cblr-3040	1855	5	has	have	AUX
cblr-3040	1855	6	dwelled	dwell	VERB
cblr-3040	1855	7	on	on	ADP
cblr-3040	1855	8	the	the	DET
cblr-3040	1855	9	differences	difference	NOUN
cblr-3040	1855	10	between	between	ADP
cblr-3040	1855	11	book	book	NOUN
cblr-3040	1855	12	and	and	CCONJ
cblr-3040	1855	13	tax	tax	NOUN
cblr-3040	1855	14	accounting	accounting	NOUN
cblr-3040	1855	15	.	.	PUNCT
cblr-3040	1856	1	some	some	DET
cblr-3040	1856	2	commentators	commentator	NOUN
cblr-3040	1856	3	-while	-while	VERB
cblr-3040	1856	4	recognizing	recognize	VERB
cblr-3040	1856	5	that	that	SCONJ
cblr-3040	1856	6	there	there	PRON
cblr-3040	1856	7	will	will	AUX
cblr-3040	1856	8	be	be	AUX
cblr-3040	1856	9	some	some	DET
cblr-3040	1856	10	differences	difference	NOUN
cblr-3040	1856	11	,	,	PUNCT
cblr-3040	1856	12	principally	principally	ADV
cblr-3040	1856	13	on	on	ADP
cblr-3040	1856	14	timing	timing	NOUN
cblr-3040	1856	15	issues	issue	NOUN
cblr-3040	1856	16	occasioned	occasion	VERB
cblr-3040	1856	17	largely	largely	ADV
cblr-3040	1856	18	by	by	ADP
cblr-3040	1856	19	unique	unique	ADJ
cblr-3040	1856	20	aspects	aspect	NOUN
cblr-3040	1856	21	of	of	ADP
cblr-3040	1856	22	the	the	DET
cblr-3040	1856	23	tax	tax	NOUN
cblr-3040	1856	24	law	law	NOUN
cblr-3040	1856	25	that	that	PRON
cblr-3040	1856	26	serve	serve	VERB
cblr-3040	1856	27	specific	specific	ADJ
cblr-3040	1856	28	objectives	objective	NOUN
cblr-3040	1856	29	in	in	ADP
cblr-3040	1856	30	particular	particular	ADJ
cblr-3040	1856	31	areas	area	NOUN
cblr-3040	1856	32	or	or	CCONJ
cblr-3040	1856	33	that	that	PRON
cblr-3040	1856	34	adopt	adopt	VERB
cblr-3040	1856	35	a	a	DET
cblr-3040	1856	36	policy	policy	NOUN
cblr-3040	1856	37	of	of	ADP
cblr-3040	1856	38	income	income	NOUN
cblr-3040	1856	39	recognition	recognition	NOUN
cblr-3040	1856	40	when	when	SCONJ
cblr-3040	1856	41	the	the	DET
cblr-3040	1856	42	taxpayer	taxpayer	NOUN
cblr-3040	1856	43	is	be	AUX
cblr-3040	1856	44	most	most	ADV
cblr-3040	1856	45	likely	likely	ADJ
cblr-3040	1856	46	to	to	PART
cblr-3040	1856	47	have	have	VERB
cblr-3040	1856	48	the	the	DET
cblr-3040	1856	49	cash	cash	NOUN
cblr-3040	1856	50	to	to	PART
cblr-3040	1856	51	pay	pay	VERB
cblr-3040	1856	52	the	the	DET
cblr-3040	1856	53	tax	tax	NOUN
cblr-3040	1856	54	-have	-have	NOUN
cblr-3040	1856	55	pointed	point	VERB
cblr-3040	1856	56	out	out	ADP
cblr-3040	1856	57	areas	area	NOUN
cblr-3040	1856	58	of	of	ADP
cblr-3040	1856	59	commonality	commonality	NOUN
cblr-3040	1856	60	,	,	PUNCT
cblr-3040	1856	61	arguing	argue	VERB
cblr-3040	1856	62	that	that	SCONJ
cblr-3040	1856	63	both	both	PRON
cblr-3040	1856	64	tax	tax	NOUN
cblr-3040	1856	65	and	and	CCONJ
cblr-3040	1856	66	financial	financial	ADJ
cblr-3040	1856	67	accounting	accounting	NOUN
cblr-3040	1856	68	for	for	ADP
cblr-3040	1856	69	business	business	NOUN
cblr-3040	1856	70	taxpayers	taxpayer	NOUN
cblr-3040	1856	71	in	in	ADP
cblr-3040	1856	72	general	general	ADJ
cblr-3040	1856	73	should	should	AUX
cblr-3040	1856	74	seek	seek	VERB
cblr-3040	1856	75	to	to	PART
cblr-3040	1856	76	accurately	accurately	ADV
cblr-3040	1856	77	measure	measure	VERB
cblr-3040	1856	78	net	net	ADJ
cblr-3040	1856	79	"	"	PUNCT
cblr-3040	1856	80	economic	economic	ADJ
cblr-3040	1856	81	"	"	PUNCT
cblr-3040	1856	82	income	income	NOUN
cblr-3040	1856	83	.	.	PUNCT
cblr-3040	1857	1	367	367	NUM
cblr-3040	1858	1	the	the	DET
cblr-3040	1858	2	conformity	conformity	NOUN
cblr-3040	1858	3	debate	debate	NOUN
cblr-3040	1858	4	should	should	AUX
cblr-3040	1858	5	not	not	PART
cblr-3040	1858	6	be	be	AUX
cblr-3040	1858	7	"	"	PUNCT
cblr-3040	1858	8	relied	rely	VERB
cblr-3040	1858	9	on	on	ADP
cblr-3040	1858	10	differences	difference	NOUN
cblr-3040	1858	11	between	between	ADP
cblr-3040	1858	12	the	the	DET
cblr-3040	1858	13	tax	tax	NOUN
cblr-3040	1858	14	treatment	treatment	NOUN
cblr-3040	1858	15	and	and	CCONJ
cblr-3040	1858	16	financial	financial	ADJ
cblr-3040	1858	17	accounting	accounting	NOUN
cblr-3040	1858	18	treatment	treatment	NOUN
cblr-3040	1858	19	of	of	ADP
cblr-3040	1858	20	various	various	ADJ
cblr-3040	1858	21	items	item	NOUN
cblr-3040	1858	22	so	so	SCONJ
cblr-3040	1858	23	that	that	SCONJ
cblr-3040	1858	24	tax	tax	NOUN
cblr-3040	1858	25	benefits	benefit	NOUN
cblr-3040	1858	26	could	could	AUX
cblr-3040	1858	27	be	be	AUX
cblr-3040	1858	28	used	use	VERB
cblr-3040	1858	29	to	to	PART
cblr-3040	1858	30	generate	generate	VERB
cblr-3040	1858	31	financial	financial	ADJ
cblr-3040	1858	32	statement	statement	NOUN
cblr-3040	1858	33	income	income	NOUN
cblr-3040	1858	34	,	,	PUNCT
cblr-3040	1858	35	"	"	PUNCT
cblr-3040	1858	36	that	that	SCONJ
cblr-3040	1858	37	businesses	business	NOUN
cblr-3040	1858	38	"	"	PUNCT
cblr-3040	1858	39	are	be	AUX
cblr-3040	1858	40	engaging	engage	VERB
cblr-3040	1858	41	in	in	ADP
cblr-3040	1858	42	taxmotivated	taxmotivate	VERB
cblr-3040	1858	43	transactions	transaction	NOUN
cblr-3040	1858	44	primarily	primarily	ADV
cblr-3040	1858	45	to	to	PART
cblr-3040	1858	46	obtain	obtain	VERB
cblr-3040	1858	47	financial	financial	ADJ
cblr-3040	1858	48	accounting	accounting	NOUN
cblr-3040	1858	49	benefits	benefit	NOUN
cblr-3040	1858	50	..	..	PUNCT
cblr-3040	1858	51	.	.	PUNCT
cblr-3040	1859	1	solely	solely	ADV
cblr-3040	1859	2	from	from	ADP
cblr-3040	1859	3	the	the	DET
cblr-3040	1859	4	manipulation	manipulation	NOUN
cblr-3040	1859	5	of	of	ADP
cblr-3040	1859	6	the	the	DET
cblr-3040	1859	7	federal	federal	ADJ
cblr-3040	1859	8	income	income	NOUN
cblr-3040	1859	9	tax	tax	NOUN
cblr-3040	1859	10	laws	law	NOUN
cblr-3040	1859	11	to	to	PART
cblr-3040	1859	12	create	create	VERB
cblr-3040	1859	13	permanent	permanent	ADJ
cblr-3040	1859	14	book	book	NOUN
cblr-3040	1859	15	-	-	PUNCT
cblr-3040	1859	16	tax	tax	NOUN
cblr-3040	1859	17	differences	difference	NOUN
cblr-3040	1859	18	,	,	PUNCT
cblr-3040	1859	19	"	"	PUNCT
cblr-3040	1859	20	and	and	CCONJ
cblr-3040	1859	21	that	that	SCONJ
cblr-3040	1859	22	"	"	PUNCT
cblr-3040	1859	23	this	this	DET
cblr-3040	1859	24	activity	activity	NOUN
cblr-3040	1859	25	may	may	AUX
cblr-3040	1859	26	be	be	AUX
cblr-3040	1859	27	occurring	occur	VERB
cblr-3040	1859	28	because	because	SCONJ
cblr-3040	1859	29	of	of	ADP
cblr-3040	1859	30	certain	certain	ADJ
cblr-3040	1859	31	aspects	aspect	NOUN
cblr-3040	1859	32	of	of	ADP
cblr-3040	1859	33	the	the	DET
cblr-3040	1859	34	financial	financial	ADJ
cblr-3040	1859	35	accounting	accounting	NOUN
cblr-3040	1859	36	rules	rule	NOUN
cblr-3040	1859	37	governing	govern	VERB
cblr-3040	1859	38	accounting	account	VERB
cblr-3040	1859	39	for	for	ADP
cblr-3040	1859	40	income	income	NOUN
cblr-3040	1859	41	tax	tax	NOUN
cblr-3040	1859	42	expense	expense	NOUN
cblr-3040	1859	43	.	.	PUNCT
cblr-3040	1860	1	i	i	PRON
cblr-3040	1860	2	d.	d.	PROPN
cblr-3040	1860	3	at	at	ADP
cblr-3040	1860	4	7	7	NUM
cblr-3040	1860	5	,	,	PUNCT
cblr-3040	1860	6	14	14	NUM
cblr-3040	1860	7	.	.	PUNCT
cblr-3040	1861	1	while	while	SCONJ
cblr-3040	1861	2	the	the	DET
cblr-3040	1861	3	jct	jct	PROPN
cblr-3040	1861	4	enron	enron	PROPN
cblr-3040	1861	5	testimony	testimony	NOUN
cblr-3040	1861	6	highlights	highlight	NOUN
cblr-3040	1861	7	abuses	abuse	NOUN
cblr-3040	1861	8	designed	design	VERB
cblr-3040	1861	9	around	around	ADP
cblr-3040	1861	10	book	book	NOUN
cblr-3040	1861	11	-	-	PUNCT
cblr-3040	1861	12	tax	tax	NOUN
cblr-3040	1861	13	differences	difference	NOUN
cblr-3040	1861	14	and	and	CCONJ
cblr-3040	1861	15	recommends	recommend	VERB
cblr-3040	1861	16	consideration	consideration	NOUN
cblr-3040	1861	17	of	of	ADP
cblr-3040	1861	18	some	some	DET
cblr-3040	1861	19	financial	financial	ADJ
cblr-3040	1861	20	accounting	accounting	NOUN
cblr-3040	1861	21	improvements	improvement	NOUN
cblr-3040	1861	22	,	,	PUNCT
cblr-3040	1861	23	its	its	PRON
cblr-3040	1861	24	principal	principal	ADJ
cblr-3040	1861	25	focus	focus	NOUN
cblr-3040	1861	26	is	be	AUX
cblr-3040	1861	27	on	on	ADP
cblr-3040	1861	28	manipulation	manipulation	NOUN
cblr-3040	1861	29	of	of	ADP
cblr-3040	1861	30	federal	federal	ADJ
cblr-3040	1861	31	income	income	NOUN
cblr-3040	1861	32	tax	tax	NOUN
cblr-3040	1861	33	laws	law	NOUN
cblr-3040	1861	34	(	(	PUNCT
cblr-3040	1861	35	and	and	CCONJ
cblr-3040	1861	36	recommendations	recommendation	NOUN
cblr-3040	1861	37	to	to	PART
cblr-3040	1861	38	improve	improve	VERB
cblr-3040	1861	39	them	they	PRON
cblr-3040	1861	40	)	)	PUNCT
cblr-3040	1861	41	,	,	PUNCT
cblr-3040	1861	42	suggesting	suggest	VERB
cblr-3040	1861	43	that	that	SCONJ
cblr-3040	1861	44	,	,	PUNCT
cblr-3040	1861	45	in	in	ADP
cblr-3040	1861	46	the	the	DET
cblr-3040	1861	47	joint	joint	ADJ
cblr-3040	1861	48	committee	committee	NOUN
cblr-3040	1861	49	's	's	PART
cblr-3040	1861	50	view	view	NOUN
cblr-3040	1861	51	,	,	PUNCT
cblr-3040	1861	52	at	at	ADP
cblr-3040	1861	53	least	least	ADJ
cblr-3040	1861	54	many	many	ADJ
cblr-3040	1861	55	of	of	ADP
cblr-3040	1861	56	the	the	DET
cblr-3040	1861	57	enron	enron	PROPN
cblr-3040	1861	58	transactions	transaction	NOUN
cblr-3040	1861	59	were	be	AUX
cblr-3040	1861	60	not	not	PART
cblr-3040	1861	61	instances	instance	NOUN
cblr-3040	1861	62	of	of	ADP
cblr-3040	1861	63	the	the	DET
cblr-3040	1861	64	tax	tax	NOUN
cblr-3040	1861	65	law	law	NOUN
cblr-3040	1861	66	having	have	VERB
cblr-3040	1861	67	the	the	DET
cblr-3040	1861	68	correct	correct	ADJ
cblr-3040	1861	69	answers	answer	NOUN
cblr-3040	1861	70	and	and	CCONJ
cblr-3040	1861	71	financial	financial	ADJ
cblr-3040	1861	72	reporting	reporting	NOUN
cblr-3040	1861	73	being	be	AUX
cblr-3040	1861	74	the	the	DET
cblr-3040	1861	75	problem	problem	NOUN
cblr-3040	1861	76	,	,	PUNCT
cblr-3040	1861	77	but	but	CCONJ
cblr-3040	1861	78	in	in	ADP
cblr-3040	1861	79	essence	essence	NOUN
cblr-3040	1861	80	,	,	PUNCT
cblr-3040	1861	81	failure	failure	NOUN
cblr-3040	1861	82	by	by	ADP
cblr-3040	1861	83	both	both	DET
cblr-3040	1861	84	systems	system	NOUN
cblr-3040	1861	85	of	of	ADP
cblr-3040	1861	86	accounting	accounting	NOUN
cblr-3040	1861	87	.	.	PUNCT
cblr-3040	1862	1	366	366	NUM
cblr-3040	1862	2	fleischer	fleischer	NOUN
cblr-3040	1862	3	,	,	PUNCT
cblr-3040	1862	4	supra	supra	PROPN
cblr-3040	1862	5	note	note	PROPN
cblr-3040	1862	6	70	70	NUM
cblr-3040	1862	7	,	,	PUNCT
cblr-3040	1862	8	at	at	ADP
cblr-3040	1862	9	1047	1047	NUM
cblr-3040	1862	10	.	.	PUNCT
cblr-3040	1863	1	367	367	NUM
cblr-3040	1863	2	see	see	VERB
cblr-3040	1863	3	,	,	PUNCT
cblr-3040	1863	4	e.g.	e.g.	ADV
cblr-3040	1863	5	,	,	PUNCT
cblr-3040	1863	6	nolan	nolan	PROPN
cblr-3040	1863	7	,	,	PUNCT
cblr-3040	1863	8	supra	supra	PROPN
cblr-3040	1863	9	note	note	PROPN
cblr-3040	1863	10	177	177	NUM
cblr-3040	1863	11	,	,	PUNCT
cblr-3040	1863	12	at	at	ADP
cblr-3040	1863	13	765	765	NUM
cblr-3040	1863	14	-	-	SYM
cblr-3040	1863	15	768	768	NUM
cblr-3040	1863	16	(	(	PUNCT
cblr-3040	1863	17	discussing	discuss	VERB
cblr-3040	1863	18	the	the	DET
cblr-3040	1863	19	reasons	reason	NOUN
cblr-3040	1863	20	for	for	ADP
cblr-3040	1863	21	"	"	PUNCT
cblr-3040	1863	22	timing	time	VERB
cblr-3040	1863	23	"	"	PUNCT
cblr-3040	1863	24	differences	difference	NOUN
cblr-3040	1863	25	,	,	PUNCT
cblr-3040	1863	26	but	but	CCONJ
cblr-3040	1863	27	then	then	ADV
cblr-3040	1863	28	interpreting	interpret	VERB
cblr-3040	1863	29	aicpa	aicpa	ADJ
cblr-3040	1863	30	statements	statement	NOUN
cblr-3040	1863	31	concerning	concern	VERB
cblr-3040	1863	32	the	the	DET
cblr-3040	1863	33	tax	tax	NOUN
cblr-3040	1863	34	system	system	NOUN
cblr-3040	1863	35	's	's	PART
cblr-3040	1863	36	goal	goal	NOUN
cblr-3040	1863	37	of	of	ADP
cblr-3040	1863	38	"	"	PUNCT
cblr-3040	1863	39	equitable	equitable	ADJ
cblr-3040	1863	40	"	"	PUNCT
cblr-3040	1863	41	revenue	revenue	NOUN
cblr-3040	1863	42	raising	raising	NOUN
cblr-3040	1863	43	from	from	ADP
cblr-3040	1863	44	"	"	PUNCT
cblr-3040	1863	45	business	business	NOUN
cblr-3040	1863	46	"	"	PUNCT
cblr-3040	1863	47	taxpayers	taxpayer	NOUN
cblr-3040	1863	48	"	"	PUNCT
cblr-3040	1863	49	by	by	ADP
cblr-3040	1863	50	reference	reference	NOUN
cblr-3040	1863	51	to	to	ADP
cblr-3040	1863	52	the	the	DET
cblr-3040	1863	53	readily	readily	ADV
cblr-3040	1863	54	determinable	determinable	ADJ
cblr-3040	1863	55	increase	increase	NOUN
cblr-3040	1863	56	in	in	ADP
cblr-3040	1863	57	net	net	ADJ
cblr-3040	1863	58	worth	worth	NOUN
cblr-3040	1863	59	or	or	CCONJ
cblr-3040	1863	60	net	net	ADJ
cblr-3040	1863	61	economic	economic	ADJ
cblr-3040	1863	62	resources	resource	NOUN
cblr-3040	1863	63	of	of	ADP
cblr-3040	1863	64	the	the	DET
cblr-3040	1863	65	taxpayer	taxpayer	NOUN
cblr-3040	1863	66	"	"	PUNCT
cblr-3040	1863	67	as	as	ADP
cblr-3040	1863	68	supporting	support	VERB
cblr-3040	1863	69	"	"	PUNCT
cblr-3040	1863	70	a	a	DET
cblr-3040	1863	71	columbia	columbia	PROPN
cblr-3040	1863	72	business	business	PROPN
cblr-3040	1863	73	la	la	PROPN
cblr-3040	1863	74	w	w	PROPN
cblr-3040	1863	75	review	review	NOUN
cblr-3040	1863	76	[	[	X
cblr-3040	1863	77	vol	vol	NOUN
cblr-3040	1863	78	.	.	PUNCT
cblr-3040	1863	79	2003	2003	NUM
cblr-3040	1863	80	no	no	NOUN
cblr-3040	1863	81	.	.	PUNCT
cblr-3040	1864	1	1:35	1:35	NUM
cblr-3040	1864	2	]	]	PUNCT
cblr-3040	1864	3	stopping	stop	VERB
cblr-3040	1864	4	enron	enron	PROPN
cblr-3040	1864	5	end	end	NOUN
cblr-3040	1864	6	-	-	PUNCT
cblr-3040	1864	7	runs	run	NOUN
cblr-3040	1864	8	and	and	CCONJ
cblr-3040	1864	9	other	other	ADJ
cblr-3040	1864	10	trick	trick	NOUN
cblr-3040	1864	11	plays	play	VERB
cblr-3040	1864	12	183	183	NUM
cblr-3040	1864	13	confined	confine	VERB
cblr-3040	1864	14	to	to	ADP
cblr-3040	1864	15	identifying	identify	VERB
cblr-3040	1864	16	when	when	SCONJ
cblr-3040	1864	17	tax	tax	NOUN
cblr-3040	1864	18	should	should	AUX
cblr-3040	1864	19	follow	follow	VERB
cblr-3040	1864	20	book	book	NOUN
cblr-3040	1864	21	and	and	CCONJ
cblr-3040	1864	22	should	should	AUX
cblr-3040	1864	23	not	not	PART
cblr-3040	1864	24	be	be	AUX
cblr-3040	1864	25	hampered	hamper	VERB
cblr-3040	1864	26	by	by	ADP
cblr-3040	1864	27	fear	fear	NOUN
cblr-3040	1864	28	of	of	ADP
cblr-3040	1864	29	the	the	DET
cblr-3040	1864	30	government	government	NOUN
cblr-3040	1864	31	establishing	establish	VERB
cblr-3040	1864	32	financial	financial	ADJ
cblr-3040	1864	33	accounting	accounting	NOUN
cblr-3040	1864	34	rules	rule	NOUN
cblr-3040	1864	35	.	.	PUNCT
cblr-3040	1865	1	in	in	ADP
cblr-3040	1865	2	cases	case	NOUN
cblr-3040	1865	3	involving	involve	VERB
cblr-3040	1865	4	such	such	ADJ
cblr-3040	1865	5	issues	issue	NOUN
cblr-3040	1865	6	as	as	ADP
cblr-3040	1865	7	separation	separation	NOUN
cblr-3040	1865	8	of	of	ADP
cblr-3040	1865	9	"	"	PUNCT
cblr-3040	1865	10	real	real	ADJ
cblr-3040	1865	11	"	"	PUNCT
cblr-3040	1865	12	from	from	ADP
cblr-3040	1865	13	"	"	PUNCT
cblr-3040	1865	14	straw	straw	NOUN
cblr-3040	1865	15	"	"	PUNCT
cblr-3040	1865	16	parties	party	NOUN
cblr-3040	1865	17	or	or	CCONJ
cblr-3040	1865	18	characterization	characterization	NOUN
cblr-3040	1865	19	of	of	ADP
cblr-3040	1865	20	an	an	DET
cblr-3040	1865	21	instrument	instrument	NOUN
cblr-3040	1865	22	as	as	ADP
cblr-3040	1865	23	"	"	PUNCT
cblr-3040	1865	24	debt	debt	NOUN
cblr-3040	1865	25	"	"	PUNCT
cblr-3040	1865	26	or	or	CCONJ
cblr-3040	1865	27	"	"	PUNCT
cblr-3040	1865	28	equity	equity	NOUN
cblr-3040	1865	29	,	,	PUNCT
cblr-3040	1865	30	"	"	PUNCT
cblr-3040	1865	31	tax	tax	NOUN
cblr-3040	1865	32	and	and	CCONJ
cblr-3040	1865	33	financial	financial	ADJ
cblr-3040	1865	34	accounting	accounting	NOUN
cblr-3040	1865	35	share	share	NOUN
cblr-3040	1865	36	the	the	DET
cblr-3040	1865	37	goal	goal	NOUN
cblr-3040	1865	38	of	of	ADP
cblr-3040	1865	39	reaching	reach	VERB
cblr-3040	1865	40	the	the	DET
cblr-3040	1865	41	best	good	ADJ
cblr-3040	1865	42	,	,	PUNCT
cblr-3040	1865	43	most	most	ADV
cblr-3040	1865	44	transparent	transparent	ADJ
cblr-3040	1865	45	conclusion	conclusion	NOUN
cblr-3040	1865	46	.	.	PUNCT
cblr-3040	1866	1	the	the	DET
cblr-3040	1866	2	regulatory	regulatory	ADJ
cblr-3040	1866	3	agencies	agency	NOUN
cblr-3040	1866	4	can	can	AUX
cblr-3040	1866	5	and	and	CCONJ
cblr-3040	1866	6	should	should	AUX
cblr-3040	1866	7	take	take	VERB
cblr-3040	1866	8	an	an	DET
cblr-3040	1866	9	active	active	ADJ
cblr-3040	1866	10	role	role	NOUN
cblr-3040	1866	11	in	in	ADP
cblr-3040	1866	12	identifying	identify	VERB
cblr-3040	1866	13	and	and	CCONJ
cblr-3040	1866	14	addressing	address	VERB
cblr-3040	1866	15	those	those	DET
cblr-3040	1866	16	types	type	NOUN
cblr-3040	1866	17	of	of	ADP
cblr-3040	1866	18	issues	issue	NOUN
cblr-3040	1866	19	.	.	PUNCT
cblr-3040	1867	1	2	2	X
cblr-3040	1867	2	.	.	NUM
cblr-3040	1867	3	coordinated	coordinate	VERB
cblr-3040	1867	4	disclosure	disclosure	NOUN
cblr-3040	1867	5	of	of	ADP
cblr-3040	1867	6	book	book	NOUN
cblr-3040	1867	7	-	-	PUNCT
cblr-3040	1867	8	tax	tax	NOUN
cblr-3040	1867	9	differences	difference	NOUN
cblr-3040	1867	10	as	as	ADP
cblr-3040	1867	11	an	an	DET
cblr-3040	1867	12	important	important	ADJ
cblr-3040	1867	13	first	first	ADJ
cblr-3040	1867	14	step	step	NOUN
cblr-3040	1867	15	there	there	ADV
cblr-3040	1867	16	have	have	AUX
cblr-3040	1867	17	been	be	AUX
cblr-3040	1867	18	some	some	DET
cblr-3040	1867	19	recent	recent	ADJ
cblr-3040	1867	20	signs	sign	NOUN
cblr-3040	1867	21	of	of	ADP
cblr-3040	1867	22	increased	increase	VERB
cblr-3040	1867	23	recognition	recognition	NOUN
cblr-3040	1867	24	of	of	ADP
cblr-3040	1867	25	the	the	DET
cblr-3040	1867	26	potential	potential	ADJ
cblr-3040	1867	27	value	value	NOUN
cblr-3040	1867	28	of	of	ADP
cblr-3040	1867	29	publicly	publicly	ADV
cblr-3040	1867	30	available	available	ADJ
cblr-3040	1867	31	booktax	booktax	NOUN
cblr-3040	1867	32	comparisons	comparison	NOUN
cblr-3040	1867	33	as	as	ADP
cblr-3040	1867	34	not	not	PART
cblr-3040	1867	35	just	just	ADV
cblr-3040	1867	36	a	a	DET
cblr-3040	1867	37	tool	tool	NOUN
cblr-3040	1867	38	from	from	ADP
cblr-3040	1867	39	the	the	DET
cblr-3040	1867	40	tax	tax	NOUN
cblr-3040	1867	41	perspective	perspective	NOUN
cblr-3040	1867	42	,	,	PUNCT
cblr-3040	1867	43	but	but	CCONJ
cblr-3040	1867	44	as	as	ADP
cblr-3040	1867	45	a	a	DET
cblr-3040	1867	46	matter	matter	NOUN
cblr-3040	1867	47	of	of	ADP
cblr-3040	1867	48	securities	security	NOUN
cblr-3040	1867	49	regulation	regulation	NOUN
cblr-3040	1867	50	.	.	PUNCT
cblr-3040	1868	1	in	in	ADP
cblr-3040	1868	2	a	a	DET
cblr-3040	1868	3	july	july	PROPN
cblr-3040	1868	4	8	8	NUM
cblr-3040	1868	5	,	,	PUNCT
cblr-3040	1868	6	2002	2002	NUM
cblr-3040	1868	7	letter	letter	NOUN
cblr-3040	1868	8	jointly	jointly	ADV
cblr-3040	1868	9	addressed	address	VERB
cblr-3040	1868	10	to	to	ADP
cblr-3040	1868	11	the	the	DET
cblr-3040	1868	12	secretary	secretary	PROPN
cblr-3040	1868	13	of	of	ADP
cblr-3040	1868	14	the	the	DET
cblr-3040	1868	15	treasury	treasury	PROPN
cblr-3040	1868	16	and	and	CCONJ
cblr-3040	1868	17	the	the	DET
cblr-3040	1868	18	chairman	chairman	NOUN
cblr-3040	1868	19	of	of	ADP
cblr-3040	1868	20	the	the	DET
cblr-3040	1868	21	sec	sec	PROPN
cblr-3040	1868	22	,	,	PUNCT
cblr-3040	1868	23	senator	senator	PROPN
cblr-3040	1868	24	charles	charles	PROPN
cblr-3040	1868	25	grassley	grassley	PROPN
cblr-3040	1868	26	questioned	question	VERB
cblr-3040	1868	27	"	"	PUNCT
cblr-3040	1868	28	whether	whether	SCONJ
cblr-3040	1868	29	the	the	DET
cblr-3040	1868	30	disclosure	disclosure	NOUN
cblr-3040	1868	31	of	of	ADP
cblr-3040	1868	32	key	key	ADJ
cblr-3040	1868	33	tax	tax	NOUN
cblr-3040	1868	34	information	information	NOUN
cblr-3040	1868	35	would	would	AUX
cblr-3040	1868	36	help	help	VERB
cblr-3040	1868	37	the	the	DET
cblr-3040	1868	38	federal	federal	ADJ
cblr-3040	1868	39	government	government	NOUN
cblr-3040	1868	40	police	police	NOUN
cblr-3040	1868	41	corporate	corporate	ADJ
cblr-3040	1868	42	practices	practice	NOUN
cblr-3040	1868	43	and	and	CCONJ
cblr-3040	1868	44	allow	allow	VERB
cblr-3040	1868	45	shareholders	shareholder	NOUN
cblr-3040	1868	46	and	and	CCONJ
cblr-3040	1868	47	the	the	DET
cblr-3040	1868	48	public	public	NOUN
cblr-3040	1868	49	to	to	PART
cblr-3040	1868	50	better	well	ADV
cblr-3040	1868	51	monitor	monitor	VERB
cblr-3040	1868	52	corporate	corporate	ADJ
cblr-3040	1868	53	transactions	transaction	NOUN
cblr-3040	1868	54	.	.	PUNCT
cblr-3040	1869	1	"368	"368	PROPN
cblr-3040	1869	2	the	the	DET
cblr-3040	1869	3	answer	answer	NOUN
cblr-3040	1869	4	to	to	ADP
cblr-3040	1869	5	the	the	DET
cblr-3040	1869	6	senator	senator	NOUN
cblr-3040	1869	7	's	's	PART
cblr-3040	1869	8	question	question	NOUN
cblr-3040	1869	9	should	should	AUX
cblr-3040	1869	10	be	be	AUX
cblr-3040	1869	11	a	a	DET
cblr-3040	1869	12	resounding	resounding	ADJ
cblr-3040	1869	13	"	"	PUNCT
cblr-3040	1869	14	yes	yes	INTJ
cblr-3040	1869	15	!	!	PUNCT
cblr-3040	1869	16	"	"	PUNCT
cblr-3040	1870	1	general	general	ADJ
cblr-3040	1870	2	identity	identity	NOUN
cblr-3040	1870	3	of	of	ADP
cblr-3040	1870	4	objectives	objective	NOUN
cblr-3040	1870	5	between	between	ADP
cblr-3040	1870	6	tax	tax	NOUN
cblr-3040	1870	7	accounting	accounting	NOUN
cblr-3040	1870	8	and	and	CCONJ
cblr-3040	1870	9	financial	financial	ADJ
cblr-3040	1870	10	reporting	reporting	NOUN
cblr-3040	1870	11	"	"	PUNCT
cblr-3040	1870	12	predicated	predicate	VERB
cblr-3040	1870	13	on	on	ADP
cblr-3040	1870	14	a	a	DET
cblr-3040	1870	15	shared	share	VERB
cblr-3040	1870	16	purpose	purpose	NOUN
cblr-3040	1870	17	-"the	-"the	DET
cblr-3040	1870	18	measurement	measurement	NOUN
cblr-3040	1870	19	of	of	ADP
cblr-3040	1870	20	such	such	ADJ
cblr-3040	1870	21	increase	increase	NOUN
cblr-3040	1870	22	on	on	ADP
cblr-3040	1870	23	a	a	DET
cblr-3040	1870	24	practical	practical	ADJ
cblr-3040	1870	25	basis	basis	NOUN
cblr-3040	1870	26	,	,	PUNCT
cblr-3040	1870	27	pursuant	pursuant	ADJ
cblr-3040	1870	28	to	to	ADP
cblr-3040	1870	29	uniform	uniform	ADJ
cblr-3040	1870	30	standards	standard	NOUN
cblr-3040	1870	31	to	to	PART
cblr-3040	1870	32	permit	permit	VERB
cblr-3040	1870	33	financial	financial	ADJ
cblr-3040	1870	34	comparisons	comparison	NOUN
cblr-3040	1870	35	within	within	ADP
cblr-3040	1870	36	an	an	DET
cblr-3040	1870	37	industry	industry	NOUN
cblr-3040	1870	38	and	and	CCONJ
cblr-3040	1870	39	of	of	ADP
cblr-3040	1870	40	companies	company	NOUN
cblr-3040	1870	41	in	in	ADP
cblr-3040	1870	42	different	different	ADJ
cblr-3040	1870	43	industries	industry	NOUN
cblr-3040	1870	44	"	"	PUNCT
cblr-3040	1870	45	)	)	PUNCT
cblr-3040	1870	46	;	;	PUNCT
cblr-3040	1870	47	skinner	skinner	NOUN
cblr-3040	1870	48	,	,	PUNCT
cblr-3040	1870	49	supra	supra	PROPN
cblr-3040	1870	50	note	note	PROPN
cblr-3040	1870	51	175	175	NUM
cblr-3040	1870	52	,	,	PUNCT
cblr-3040	1870	53	at	at	ADP
cblr-3040	1870	54	710	710	NUM
cblr-3040	1870	55	(	(	PUNCT
cblr-3040	1870	56	quoting	quote	VERB
cblr-3040	1870	57	the	the	DET
cblr-3040	1870	58	aicpa	aicpa	NOUN
cblr-3040	1870	59	's	's	PART
cblr-3040	1870	60	1971	1971	NUM
cblr-3040	1870	61	statement	statement	NOUN
cblr-3040	1870	62	that	that	SCONJ
cblr-3040	1870	63	although	although	SCONJ
cblr-3040	1870	64	the	the	DET
cblr-3040	1870	65	"	"	PUNCT
cblr-3040	1870	66	objectives	objective	NOUN
cblr-3040	1870	67	"	"	PUNCT
cblr-3040	1870	68	of	of	ADP
cblr-3040	1870	69	federal	federal	ADJ
cblr-3040	1870	70	income	income	NOUN
cblr-3040	1870	71	tax	tax	NOUN
cblr-3040	1870	72	and	and	CCONJ
cblr-3040	1870	73	financial	financial	ADJ
cblr-3040	1870	74	accounting	accounting	NOUN
cblr-3040	1870	75	differ	differ	VERB
cblr-3040	1870	76	,	,	PUNCT
cblr-3040	1870	77	"	"	PUNCT
cblr-3040	1870	78	the	the	DET
cblr-3040	1870	79	manner	manner	NOUN
cblr-3040	1870	80	of	of	ADP
cblr-3040	1870	81	achieving	achieve	VERB
cblr-3040	1870	82	these	these	DET
cblr-3040	1870	83	different	different	ADJ
cblr-3040	1870	84	objectives	objective	NOUN
cblr-3040	1870	85	is	be	AUX
cblr-3040	1870	86	essentially	essentially	ADV
cblr-3040	1870	87	similar	similar	ADJ
cblr-3040	1870	88	,	,	PUNCT
cblr-3040	1870	89	i.e.	i.e.	X
cblr-3040	1870	90	,	,	PUNCT
cblr-3040	1870	91	the	the	DET
cblr-3040	1870	92	fair	fair	ADJ
cblr-3040	1870	93	determination	determination	NOUN
cblr-3040	1870	94	of	of	ADP
cblr-3040	1870	95	business	business	NOUN
cblr-3040	1870	96	income	income	NOUN
cblr-3040	1870	97	on	on	ADP
cblr-3040	1870	98	an	an	DET
cblr-3040	1870	99	annual	annual	ADJ
cblr-3040	1870	100	basis	basis	NOUN
cblr-3040	1870	101	"	"	PUNCT
cblr-3040	1870	102	)	)	PUNCT
cblr-3040	1870	103	.	.	PUNCT
cblr-3040	1871	1	see	see	VERB
cblr-3040	1871	2	also	also	ADV
cblr-3040	1871	3	president	president	PROPN
cblr-3040	1871	4	's	's	PART
cblr-3040	1871	5	business	business	NOUN
cblr-3040	1871	6	taxation	taxation	PROPN
cblr-3040	1871	7	rep	rep	PROPN
cblr-3040	1871	8	.	.	PROPN
cblr-3040	1871	9	,	,	PUNCT
cblr-3040	1871	10	supra	supra	PROPN
cblr-3040	1871	11	note	note	PROPN
cblr-3040	1871	12	177	177	NUM
cblr-3040	1871	13	,	,	PUNCT
cblr-3040	1871	14	at	at	ADP
cblr-3040	1871	15	60	60	NUM
cblr-3040	1871	16	(	(	PUNCT
cblr-3040	1871	17	"	"	PUNCT
cblr-3040	1871	18	the	the	DET
cblr-3040	1871	19	objective	objective	NOUN
cblr-3040	1871	20	of	of	ADP
cblr-3040	1871	21	generally	generally	ADV
cblr-3040	1871	22	accepted	accept	VERB
cblr-3040	1871	23	accounting	accounting	NOUN
cblr-3040	1871	24	principles	principle	NOUN
cblr-3040	1871	25	and	and	CCONJ
cblr-3040	1871	26	tax	tax	NOUN
cblr-3040	1871	27	accrual	accrual	ADJ
cblr-3040	1871	28	concepts	concept	NOUN
cblr-3040	1871	29	is	be	AUX
cblr-3040	1871	30	basically	basically	ADV
cblr-3040	1871	31	the	the	DET
cblr-3040	1871	32	same	same	ADJ
cblr-3040	1871	33	-the	-the	DET
cblr-3040	1871	34	determination	determination	NOUN
cblr-3040	1871	35	of	of	ADP
cblr-3040	1871	36	the	the	DET
cblr-3040	1871	37	net	net	ADJ
cblr-3040	1871	38	income	income	NOUN
cblr-3040	1871	39	of	of	ADP
cblr-3040	1871	40	the	the	DET
cblr-3040	1871	41	business	business	NOUN
cblr-3040	1871	42	on	on	ADP
cblr-3040	1871	43	an	an	DET
cblr-3040	1871	44	annual	annual	ADJ
cblr-3040	1871	45	basis	basis	NOUN
cblr-3040	1871	46	.	.	PUNCT
cblr-3040	1872	1	"	"	PUNCT
cblr-3040	1872	2	)	)	PUNCT
cblr-3040	1872	3	.	.	PUNCT
cblr-3040	1873	1	"	"	PUNCT
cblr-3040	1873	2	letter	letter	NOUN
cblr-3040	1873	3	from	from	ADP
cblr-3040	1873	4	sen	sen	PROPN
cblr-3040	1873	5	.	.	PROPN
cblr-3040	1873	6	chuck	chuck	PROPN
cblr-3040	1873	7	grassley	grassley	PROPN
cblr-3040	1873	8	to	to	ADP
cblr-3040	1873	9	the	the	DET
cblr-3040	1873	10	hon	hon	PROPN
cblr-3040	1873	11	.	.	PUNCT
cblr-3040	1874	1	paul	paul	PROPN
cblr-3040	1874	2	o'neill	o'neill	PROPN
cblr-3040	1874	3	,	,	PUNCT
cblr-3040	1874	4	sec	sec	PROPN
cblr-3040	1874	5	.	.	PUNCT
cblr-3040	1874	6	dep't	dep't	NOUN
cblr-3040	1874	7	of	of	ADP
cblr-3040	1874	8	treas	treas	PROPN
cblr-3040	1874	9	.	.	PUNCT
cblr-3040	1874	10	and	and	CCONJ
cblr-3040	1874	11	harvey	harvey	PROPN
cblr-3040	1874	12	pitt	pitt	PROPN
cblr-3040	1874	13	,	,	PUNCT
cblr-3040	1874	14	sec	sec	PROPN
cblr-3040	1874	15	chairman	chairman	NOUN
cblr-3040	1874	16	,	,	PUNCT
cblr-3040	1874	17	(	(	PUNCT
cblr-3040	1874	18	dated	date	VERB
cblr-3040	1874	19	july	july	PROPN
cblr-3040	1874	20	8	8	NUM
cblr-3040	1874	21	,	,	PUNCT
cblr-3040	1874	22	2002	2002	NUM
cblr-3040	1874	23	)	)	PUNCT
cblr-3040	1874	24	available	available	ADJ
cblr-3040	1874	25	at	at	ADP
cblr-3040	1874	26	http://grassley.senate.gov/releases/2002/p02r7-08.htm	http://grassley.senate.gov/releases/2002/p02r7-08.htm	PROPN
cblr-3040	1874	27	(	(	PUNCT
cblr-3040	1874	28	seeking	seek	VERB
cblr-3040	1874	29	disclosure	disclosure	NOUN
cblr-3040	1874	30	rules	rule	NOUN
cblr-3040	1874	31	to	to	PART
cblr-3040	1874	32	address	address	VERB
cblr-3040	1874	33	the	the	DET
cblr-3040	1874	34	general	general	ADJ
cblr-3040	1874	35	concern	concern	NOUN
cblr-3040	1874	36	that	that	SCONJ
cblr-3040	1874	37	there	there	PRON
cblr-3040	1874	38	is	be	VERB
cblr-3040	1874	39	poor	poor	ADJ
cblr-3040	1874	40	information	information	NOUN
cblr-3040	1874	41	about	about	ADP
cblr-3040	1874	42	the	the	DET
cblr-3040	1874	43	taxes	taxis	NOUN
cblr-3040	1874	44	companies	company	NOUN
cblr-3040	1874	45	actually	actually	ADV
cblr-3040	1874	46	pay	pay	VERB
cblr-3040	1874	47	,	,	PUNCT
cblr-3040	1874	48	while	while	SCONJ
cblr-3040	1874	49	giving	give	VERB
cblr-3040	1874	50	due	due	ADJ
cblr-3040	1874	51	columbia	columbia	PROPN
cblr-3040	1874	52	business	business	NOUN
cblr-3040	1874	53	law	law	PROPN
cblr-3040	1874	54	review	review	VERB
cblr-3040	1874	55	the	the	DET
cblr-3040	1874	56	government	government	NOUN
cblr-3040	1874	57	is	be	AUX
cblr-3040	1874	58	,	,	PUNCT
cblr-3040	1874	59	of	of	ADP
cblr-3040	1874	60	course	course	NOUN
cblr-3040	1874	61	,	,	PUNCT
cblr-3040	1874	62	well	well	ADV
cblr-3040	1874	63	aware	aware	ADJ
cblr-3040	1874	64	that	that	SCONJ
cblr-3040	1874	65	a	a	DET
cblr-3040	1874	66	"	"	PUNCT
cblr-3040	1874	67	we	we	PRON
cblr-3040	1874	68	do	do	VERB
cblr-3040	1874	69	that	that	PRON
cblr-3040	1874	70	for	for	ADP
cblr-3040	1874	71	tax	tax	NOUN
cblr-3040	1874	72	purposes	purpose	NOUN
cblr-3040	1874	73	only	only	ADV
cblr-3040	1874	74	"	"	PUNCT
cblr-3040	1874	75	approach	approach	NOUN
cblr-3040	1874	76	often	often	ADV
cblr-3040	1874	77	means	mean	VERB
cblr-3040	1874	78	something	something	PRON
cblr-3040	1874	79	is	be	AUX
cblr-3040	1874	80	wrong	wrong	ADJ
cblr-3040	1874	81	-either	-either	ADJ
cblr-3040	1874	82	the	the	DET
cblr-3040	1874	83	tax	tax	NOUN
cblr-3040	1874	84	reporting	reporting	NOUN
cblr-3040	1874	85	or	or	CCONJ
cblr-3040	1874	86	the	the	DET
cblr-3040	1874	87	financial	financial	ADJ
cblr-3040	1874	88	reporting	reporting	NOUN
cblr-3040	1874	89	may	may	AUX
cblr-3040	1874	90	be	be	AUX
cblr-3040	1874	91	,	,	PUNCT
cblr-3040	1874	92	in	in	ADP
cblr-3040	1874	93	essence	essence	NOUN
cblr-3040	1874	94	,	,	PUNCT
cblr-3040	1874	95	a	a	DET
cblr-3040	1874	96	fabrication	fabrication	NOUN
cblr-3040	1874	97	.	.	PUNCT
cblr-3040	1875	1	and	and	CCONJ
cblr-3040	1875	2	both	both	CCONJ
cblr-3040	1875	3	the	the	DET
cblr-3040	1875	4	irs	irs	PROPN
cblr-3040	1875	5	and	and	CCONJ
cblr-3040	1875	6	sec	sec	PROPN
cblr-3040	1875	7	have	have	AUX
cblr-3040	1875	8	promulgated	promulgate	VERB
cblr-3040	1875	9	some	some	DET
cblr-3040	1875	10	existing	exist	VERB
cblr-3040	1875	11	disclosure	disclosure	NOUN
cblr-3040	1875	12	rules	rule	NOUN
cblr-3040	1875	13	which	which	PRON
cblr-3040	1875	14	do	do	AUX
cblr-3040	1875	15	focus	focus	VERB
cblr-3040	1875	16	on	on	ADP
cblr-3040	1875	17	some	some	DET
cblr-3040	1875	18	book	book	NOUN
cblr-3040	1875	19	-	-	PUNCT
cblr-3040	1875	20	tax	tax	NOUN
cblr-3040	1875	21	reconciliation.169	reconciliation.169	NOUN
cblr-3040	1875	22	and	and	CCONJ
cblr-3040	1875	23	,	,	PUNCT
cblr-3040	1875	24	in	in	ADP
cblr-3040	1875	25	the	the	DET
cblr-3040	1875	26	much	much	ADJ
cblr-3040	1875	27	publicized	publicize	VERB
cblr-3040	1875	28	ongoing	ongoing	ADJ
cblr-3040	1875	29	crackdown	crackdown	NOUN
cblr-3040	1875	30	on	on	ADP
cblr-3040	1875	31	corporate	corporate	ADJ
cblr-3040	1875	32	tax	tax	NOUN
cblr-3040	1875	33	shelters	shelter	NOUN
cblr-3040	1875	34	,	,	PUNCT
cblr-3040	1875	35	the	the	DET
cblr-3040	1875	36	treasury	treasury	PROPN
cblr-3040	1875	37	department	department	PROPN
cblr-3040	1875	38	and	and	CCONJ
cblr-3040	1875	39	commentators	commentator	NOUN
cblr-3040	1875	40	have	have	AUX
cblr-3040	1875	41	acknowledged	acknowledge	VERB
cblr-3040	1875	42	the	the	DET
cblr-3040	1875	43	potential	potential	ADJ
cblr-3040	1875	44	usefulness	usefulness	NOUN
cblr-3040	1875	45	of	of	ADP
cblr-3040	1875	46	more	more	ADV
cblr-3040	1875	47	detailed	detailed	ADJ
cblr-3040	1875	48	disclosure	disclosure	NOUN
cblr-3040	1875	49	of	of	ADP
cblr-3040	1875	50	booktax	booktax	NOUN
cblr-3040	1875	51	divergence	divergence	NOUN
cblr-3040	1875	52	as	as	ADP
cblr-3040	1875	53	an	an	DET
cblr-3040	1875	54	audit	audit	NOUN
cblr-3040	1875	55	tool	tool	NOUN
cblr-3040	1875	56	in	in	ADP
cblr-3040	1875	57	screening	screen	VERB
cblr-3040	1875	58	for	for	ADP
cblr-3040	1875	59	potentially	potentially	ADV
cblr-3040	1875	60	abusive	abusive	ADJ
cblr-3040	1875	61	tax	tax	NOUN
cblr-3040	1875	62	avoidance	avoidance	NOUN
cblr-3040	1875	63	transactions.3	transactions.3	PROPN
cblr-3040	1875	64	70	70	NUM
cblr-3040	1876	1	such	such	ADJ
cblr-3040	1876	2	disclosures	disclosure	NOUN
cblr-3040	1876	3	have	have	VERB
cblr-3040	1876	4	the	the	DET
cblr-3040	1876	5	potential	potential	NOUN
cblr-3040	1876	6	to	to	PART
cblr-3040	1876	7	serve	serve	VERB
cblr-3040	1876	8	the	the	DET
cblr-3040	1876	9	dual	dual	ADJ
cblr-3040	1876	10	objectives	objective	NOUN
cblr-3040	1876	11	of	of	ADP
cblr-3040	1876	12	providing	provide	VERB
cblr-3040	1876	13	the	the	DET
cblr-3040	1876	14	regulators	regulator	NOUN
cblr-3040	1876	15	with	with	ADP
cblr-3040	1876	16	red	red	ADJ
cblr-3040	1876	17	flags	flag	NOUN
cblr-3040	1876	18	triggering	trigger	VERB
cblr-3040	1876	19	further	further	ADJ
cblr-3040	1876	20	examination	examination	NOUN
cblr-3040	1876	21	of	of	ADP
cblr-3040	1876	22	potentially	potentially	ADV
cblr-3040	1876	23	abusive	abusive	ADJ
cblr-3040	1876	24	transactions	transaction	NOUN
cblr-3040	1876	25	and	and	CCONJ
cblr-3040	1876	26	accounting	accounting	NOUN
cblr-3040	1876	27	practices	practice	NOUN
cblr-3040	1876	28	and	and	CCONJ
cblr-3040	1876	29	,	,	PUNCT
cblr-3040	1876	30	if	if	SCONJ
cblr-3040	1876	31	accessible	accessible	ADJ
cblr-3040	1876	32	to	to	ADP
cblr-3040	1876	33	investors	investor	NOUN
cblr-3040	1876	34	who	who	PRON
cblr-3040	1876	35	can	can	AUX
cblr-3040	1876	36	understand	understand	VERB
cblr-3040	1876	37	them	they	PRON
cblr-3040	1876	38	,	,	PUNCT
cblr-3040	1876	39	telling	tell	VERB
cblr-3040	1876	40	such	such	ADJ
cblr-3040	1876	41	investors	investor	NOUN
cblr-3040	1876	42	more	more	ADJ
cblr-3040	1876	43	about	about	ADP
cblr-3040	1876	44	the	the	DET
cblr-3040	1876	45	true	true	ADJ
cblr-3040	1876	46	performance	performance	NOUN
cblr-3040	1876	47	of	of	ADP
cblr-3040	1876	48	the	the	DET
cblr-3040	1876	49	company	company	NOUN
cblr-3040	1876	50	.	.	PUNCT
cblr-3040	1877	1	the	the	DET
cblr-3040	1877	2	filing	filing	NOUN
cblr-3040	1877	3	of	of	ADP
cblr-3040	1877	4	comprehensive	comprehensive	ADJ
cblr-3040	1877	5	,	,	PUNCT
cblr-3040	1877	6	publicly	publicly	ADV
cblr-3040	1877	7	available	available	ADJ
cblr-3040	1877	8	schedules	schedule	NOUN
cblr-3040	1877	9	detailing	detail	VERB
cblr-3040	1877	10	book	book	NOUN
cblr-3040	1877	11	-	-	PUNCT
cblr-3040	1877	12	tax	tax	NOUN
cblr-3040	1877	13	income	income	NOUN
cblr-3040	1877	14	statement	statement	NOUN
cblr-3040	1877	15	and	and	CCONJ
cblr-3040	1877	16	balance	balance	NOUN
cblr-3040	1877	17	sheet	sheet	NOUN
cblr-3040	1877	18	differences	difference	NOUN
cblr-3040	1877	19	of	of	ADP
cblr-3040	1877	20	the	the	DET
cblr-3040	1877	21	type	type	NOUN
cblr-3040	1877	22	suggested	suggest	VERB
cblr-3040	1877	23	by	by	ADP
cblr-3040	1877	24	canellos	canello	NOUN
cblr-3040	1877	25	and	and	CCONJ
cblr-3040	1877	26	kleinbard	kleinbard	ADJ
cblr-3040	1877	27	71	71	NUM
cblr-3040	1877	28	could	could	AUX
cblr-3040	1877	29	prove	prove	VERB
cblr-3040	1877	30	extremely	extremely	ADV
cblr-3040	1877	31	valuable	valuable	ADJ
cblr-3040	1877	32	in	in	ADP
cblr-3040	1877	33	both	both	DET
cblr-3040	1877	34	respects	respect	NOUN
cblr-3040	1877	35	.	.	PUNCT
cblr-3040	1878	1	and	and	CCONJ
cblr-3040	1878	2	to	to	PART
cblr-3040	1878	3	avoid	avoid	VERB
cblr-3040	1878	4	the	the	DET
cblr-3040	1878	5	lack	lack	NOUN
cblr-3040	1878	6	of	of	ADP
cblr-3040	1878	7	transparency	transparency	NOUN
cblr-3040	1878	8	in	in	ADP
cblr-3040	1878	9	some	some	PRON
cblr-3040	1878	10	of	of	ADP
cblr-3040	1878	11	the	the	DET
cblr-3040	1878	12	existing	exist	VERB
cblr-3040	1878	13	book	book	NOUN
cblr-3040	1878	14	-	-	PUNCT
cblr-3040	1878	15	tax	tax	NOUN
cblr-3040	1878	16	disclosure	disclosure	NOUN
cblr-3040	1878	17	rules	rule	NOUN
cblr-3040	1878	18	(	(	PUNCT
cblr-3040	1878	19	due	due	ADP
cblr-3040	1878	20	to	to	ADP
cblr-3040	1878	21	disclosure	disclosure	NOUN
cblr-3040	1878	22	formats	format	NOUN
cblr-3040	1878	23	involving	involve	VERB
cblr-3040	1878	24	divergence	divergence	NOUN
cblr-3040	1878	25	between	between	ADP
cblr-3040	1878	26	taxable	taxable	ADJ
cblr-3040	1878	27	income	income	NOUN
cblr-3040	1878	28	and	and	CCONJ
cblr-3040	1878	29	book	book	NOUN
cblr-3040	1878	30	income	income	NOUN
cblr-3040	1878	31	which	which	PRON
cblr-3040	1878	32	can	can	AUX
cblr-3040	1878	33	"	"	PUNCT
cblr-3040	1878	34	net	net	VERB
cblr-3040	1878	35	out	out	ADP
cblr-3040	1878	36	"	"	PUNCT
cblr-3040	1878	37	large	large	ADJ
cblr-3040	1878	38	items	item	NOUN
cblr-3040	1878	39	moving	move	VERB
cblr-3040	1878	40	in	in	ADP
cblr-3040	1878	41	opposite	opposite	ADJ
cblr-3040	1878	42	directions	direction	NOUN
cblr-3040	1878	43	)	)	PUNCT
cblr-3040	1878	44	,	,	PUNCT
cblr-3040	1878	45	such	such	ADJ
cblr-3040	1878	46	consideration	consideration	NOUN
cblr-3040	1878	47	to	to	ADP
cblr-3040	1878	48	traditional	traditional	ADJ
cblr-3040	1878	49	notions	notion	NOUN
cblr-3040	1878	50	of	of	ADP
cblr-3040	1878	51	regarding	regard	VERB
cblr-3040	1878	52	confidentiality	confidentiality	NOUN
cblr-3040	1878	53	of	of	ADP
cblr-3040	1878	54	tax	tax	NOUN
cblr-3040	1878	55	information	information	NOUN
cblr-3040	1878	56	)	)	PUNCT
cblr-3040	1878	57	.	.	PUNCT
cblr-3040	1879	1	although	although	SCONJ
cblr-3040	1879	2	not	not	PART
cblr-3040	1879	3	expressly	expressly	ADV
cblr-3040	1879	4	addressing	address	VERB
cblr-3040	1879	5	book	book	NOUN
cblr-3040	1879	6	-	-	PUNCT
cblr-3040	1879	7	tax	tax	NOUN
cblr-3040	1879	8	divergence	divergence	NOUN
cblr-3040	1879	9	,	,	PUNCT
cblr-3040	1879	10	the	the	DET
cblr-3040	1879	11	very	very	ADJ
cblr-3040	1879	12	fact	fact	NOUN
cblr-3040	1879	13	that	that	SCONJ
cblr-3040	1879	14	senator	senator	PROPN
cblr-3040	1879	15	grassley	grassley	PROPN
cblr-3040	1879	16	suggests	suggest	VERB
cblr-3040	1879	17	that	that	SCONJ
cblr-3040	1879	18	the	the	DET
cblr-3040	1879	19	policing	police	VERB
cblr-3040	1879	20	powers	power	NOUN
cblr-3040	1879	21	of	of	ADP
cblr-3040	1879	22	both	both	CCONJ
cblr-3040	1879	23	the	the	DET
cblr-3040	1879	24	sec	sec	PROPN
cblr-3040	1879	25	and	and	CCONJ
cblr-3040	1879	26	the	the	DET
cblr-3040	1879	27	treasury	treasury	NOUN
cblr-3040	1879	28	might	might	AUX
cblr-3040	1879	29	be	be	AUX
cblr-3040	1879	30	improved	improve	VERB
cblr-3040	1879	31	by	by	ADP
cblr-3040	1879	32	sharing	share	VERB
cblr-3040	1879	33	tax	tax	NOUN
cblr-3040	1879	34	information	information	NOUN
cblr-3040	1879	35	is	be	AUX
cblr-3040	1879	36	significant	significant	ADJ
cblr-3040	1879	37	.	.	PUNCT
cblr-3040	1880	1	cf	cf	NOUN
cblr-3040	1880	2	.	.	PUNCT
cblr-3040	1881	1	gov	gov	PROPN
cblr-3040	1881	2	.	.	PROPN
cblr-3040	1881	3	affairs	affairs	PROPN
cblr-3040	1881	4	sec	sec	PROPN
cblr-3040	1881	5	-	-	PUNCT
cblr-3040	1881	6	enron	enron	PROPN
cblr-3040	1881	7	report	report	NOUN
cblr-3040	1881	8	,	,	PUNCT
cblr-3040	1881	9	supra	supra	PROPN
cblr-3040	1881	10	note	note	PROPN
cblr-3040	1881	11	243	243	NUM
cblr-3040	1881	12	,	,	PUNCT
cblr-3040	1881	13	at	at	ADP
cblr-3040	1881	14	6768	6768	NUM
cblr-3040	1881	15	(	(	PUNCT
cblr-3040	1881	16	recommending	recommend	VERB
cblr-3040	1881	17	better	well	ADJ
cblr-3040	1881	18	communication	communication	NOUN
cblr-3040	1881	19	between	between	ADP
cblr-3040	1881	20	the	the	DET
cblr-3040	1881	21	sec	sec	PROPN
cblr-3040	1881	22	and	and	CCONJ
cblr-3040	1881	23	the	the	DET
cblr-3040	1881	24	federal	federal	ADJ
cblr-3040	1881	25	energy	energy	PROPN
cblr-3040	1881	26	regulatory	regulatory	PROPN
cblr-3040	1881	27	commission	commission	NOUN
cblr-3040	1881	28	under	under	ADP
cblr-3040	1881	29	the	the	DET
cblr-3040	1881	30	heading	heading	NOUN
cblr-3040	1881	31	"	"	PUNCT
cblr-3040	1881	32	coordinate	coordinate	VERB
cblr-3040	1881	33	better	well	ADV
cblr-3040	1881	34	with	with	ADP
cblr-3040	1881	35	other	other	ADJ
cblr-3040	1881	36	agencies	agency	NOUN
cblr-3040	1881	37	"	"	PUNCT
cblr-3040	1881	38	)	)	PUNCT
cblr-3040	1881	39	.	.	PUNCT
cblr-3040	1882	1	369	369	NUM
cblr-3040	1882	2	see	see	VERB
cblr-3040	1882	3	supra	supra	ADJ
cblr-3040	1882	4	text	text	NOUN
cblr-3040	1882	5	accompanying	accompanying	ADJ
cblr-3040	1882	6	note	note	NOUN
cblr-3040	1882	7	241	241	X
cblr-3040	1882	8	(	(	PUNCT
cblr-3040	1882	9	discussing	discuss	VERB
cblr-3040	1882	10	treasury	treasury	PROPN
cblr-3040	1882	11	department	department	NOUN
cblr-3040	1882	12	use	use	NOUN
cblr-3040	1882	13	of	of	ADP
cblr-3040	1882	14	schedule	schedule	NOUN
cblr-3040	1882	15	m	m	PROPN
cblr-3040	1882	16	and	and	CCONJ
cblr-3040	1882	17	tax	tax	NOUN
cblr-3040	1882	18	shelter	shelter	NOUN
cblr-3040	1882	19	screening	screen	VERB
cblr-3040	1882	20	disclosures	disclosure	NOUN
cblr-3040	1882	21	based	base	VERB
cblr-3040	1882	22	on	on	ADP
cblr-3040	1882	23	significant	significant	ADJ
cblr-3040	1882	24	book	book	NOUN
cblr-3040	1882	25	-	-	PUNCT
cblr-3040	1882	26	tax	tax	NOUN
cblr-3040	1882	27	disparity	disparity	NOUN
cblr-3040	1882	28	)	)	PUNCT
cblr-3040	1882	29	,	,	PUNCT
cblr-3040	1882	30	and	and	CCONJ
cblr-3040	1882	31	supra	supra	ADJ
cblr-3040	1882	32	text	text	NOUN
cblr-3040	1882	33	accompanying	accompany	VERB
cblr-3040	1882	34	notes	note	NOUN
cblr-3040	1882	35	25154	25154	NUM
cblr-3040	1882	36	(	(	PUNCT
cblr-3040	1882	37	discussing	discuss	VERB
cblr-3040	1882	38	the	the	DET
cblr-3040	1882	39	sec	sec	PROPN
cblr-3040	1882	40	's	's	PART
cblr-3040	1882	41	inclusion	inclusion	NOUN
cblr-3040	1882	42	of	of	ADP
cblr-3040	1882	43	certain	certain	ADJ
cblr-3040	1882	44	book	book	NOUN
cblr-3040	1882	45	-	-	PUNCT
cblr-3040	1882	46	tax	tax	NOUN
cblr-3040	1882	47	disparity	disparity	NOUN
cblr-3040	1882	48	reconciliation	reconciliation	NOUN
cblr-3040	1882	49	requirements	requirement	NOUN
cblr-3040	1882	50	in	in	ADP
cblr-3040	1882	51	regulation	regulation	NOUN
cblr-3040	1882	52	s	s	NOUN
cblr-3040	1882	53	-	-	NOUN
cblr-3040	1882	54	x	x	NOUN
cblr-3040	1882	55	)	)	PUNCT
cblr-3040	1882	56	.	.	PUNCT
cblr-3040	1883	1	371	371	NUM
cblr-3040	1883	2	see	see	VERB
cblr-3040	1883	3	supra	supra	PROPN
cblr-3040	1883	4	note	note	PROPN
cblr-3040	1883	5	242	242	NUM
cblr-3040	1883	6	.	.	SYM
cblr-3040	1883	7	371	371	NUM
cblr-3040	1883	8	see	see	VERB
cblr-3040	1883	9	supra	supra	ADJ
cblr-3040	1883	10	text	text	NOUN
cblr-3040	1883	11	accompanying	accompanying	ADJ
cblr-3040	1883	12	note	note	NOUN
cblr-3040	1883	13	17	17	NUM
cblr-3040	1883	14	.	.	PUNCT
cblr-3040	1884	1	[	[	X
cblr-3040	1884	2	vol	vol	NOUN
cblr-3040	1884	3	.	.	PUNCT
cblr-3040	1884	4	2003	2003	NUM
cblr-3040	1884	5	no	no	NOUN
cblr-3040	1884	6	.	.	NOUN
cblr-3040	1884	7	1:351	1:351	NOUN
cblr-3040	1884	8	stopping	stop	VERB
cblr-3040	1884	9	enron	enron	PROPN
cblr-3040	1884	10	end	end	NOUN
cblr-3040	1884	11	-	-	PUNCT
cblr-3040	1884	12	runs	run	NOUN
cblr-3040	1884	13	and	and	CCONJ
cblr-3040	1884	14	other	other	ADJ
cblr-3040	1884	15	trick	trick	NOUN
cblr-3040	1884	16	plays	play	VERB
cblr-3040	1884	17	185	185	NUM
cblr-3040	1884	18	a	a	DET
cblr-3040	1884	19	schedule	schedule	NOUN
cblr-3040	1884	20	should	should	AUX
cblr-3040	1884	21	target	target	VERB
cblr-3040	1884	22	transaction	transaction	NOUN
cblr-3040	1884	23	-	-	PUNCT
cblr-3040	1884	24	based	base	VERB
cblr-3040	1884	25	disclosure	disclosure	NOUN
cblr-3040	1884	26	to	to	ADP
cblr-3040	1884	27	the	the	DET
cblr-3040	1884	28	fullest	full	ADJ
cblr-3040	1884	29	extent	extent	NOUN
cblr-3040	1884	30	practical.372	practical.372	VERB
cblr-3040	1884	31	better	well	ADJ
cblr-3040	1884	32	disclosure	disclosure	NOUN
cblr-3040	1884	33	of	of	ADP
cblr-3040	1884	34	book	book	NOUN
cblr-3040	1884	35	-	-	PUNCT
cblr-3040	1884	36	tax	tax	NOUN
cblr-3040	1884	37	differences	difference	NOUN
cblr-3040	1884	38	is	be	AUX
cblr-3040	1884	39	a	a	DET
cblr-3040	1884	40	critical	critical	ADJ
cblr-3040	1884	41	step	step	NOUN
cblr-3040	1884	42	toward	toward	ADP
cblr-3040	1884	43	realization	realization	NOUN
cblr-3040	1884	44	of	of	ADP
cblr-3040	1884	45	the	the	DET
cblr-3040	1884	46	potential	potential	ADJ
cblr-3040	1884	47	benefits	benefit	NOUN
cblr-3040	1884	48	of	of	ADP
cblr-3040	1884	49	book	book	NOUN
cblr-3040	1884	50	-	-	PUNCT
cblr-3040	1884	51	tax	tax	NOUN
cblr-3040	1884	52	comparisons	comparison	NOUN
cblr-3040	1884	53	and	and	CCONJ
cblr-3040	1884	54	consistency	consistency	NOUN
cblr-3040	1884	55	requirements	requirement	NOUN
cblr-3040	1884	56	as	as	ADP
cblr-3040	1884	57	a	a	DET
cblr-3040	1884	58	defense	defense	NOUN
cblr-3040	1884	59	against	against	ADP
cblr-3040	1884	60	the	the	DET
cblr-3040	1884	61	types	type	NOUN
cblr-3040	1884	62	of	of	ADP
cblr-3040	1884	63	trick	trick	NOUN
cblr-3040	1884	64	plays	play	VERB
cblr-3040	1884	65	in	in	ADP
cblr-3040	1884	66	financial	financial	ADJ
cblr-3040	1884	67	accounting	accounting	NOUN
cblr-3040	1884	68	and	and	CCONJ
cblr-3040	1884	69	tax	tax	NOUN
cblr-3040	1884	70	avoidance	avoidance	NOUN
cblr-3040	1884	71	which	which	PRON
cblr-3040	1884	72	have	have	AUX
cblr-3040	1884	73	shaken	shake	VERB
cblr-3040	1884	74	public	public	ADJ
cblr-3040	1884	75	confidence	confidence	NOUN
cblr-3040	1884	76	in	in	ADP
cblr-3040	1884	77	the	the	DET
cblr-3040	1884	78	integrity	integrity	NOUN
cblr-3040	1884	79	of	of	ADP
cblr-3040	1884	80	the	the	DET
cblr-3040	1884	81	management	management	NOUN
cblr-3040	1884	82	and	and	CCONJ
cblr-3040	1884	83	professional	professional	ADJ
cblr-3040	1884	84	advisors	advisor	NOUN
cblr-3040	1884	85	of	of	ADP
cblr-3040	1884	86	publicly	publicly	ADV
cblr-3040	1884	87	held	hold	VERB
cblr-3040	1884	88	companies	company	NOUN
cblr-3040	1884	89	.	.	PUNCT
cblr-3040	1885	1	indeed	indeed	ADV
cblr-3040	1885	2	,	,	PUNCT
cblr-3040	1885	3	an	an	DET
cblr-3040	1885	4	argument	argument	NOUN
cblr-3040	1885	5	can	can	AUX
cblr-3040	1885	6	be	be	AUX
cblr-3040	1885	7	made	make	VERB
cblr-3040	1885	8	that	that	SCONJ
cblr-3040	1885	9	better	well	ADJ
cblr-3040	1885	10	disclosure	disclosure	NOUN
cblr-3040	1885	11	of	of	ADP
cblr-3040	1885	12	book	book	NOUN
cblr-3040	1885	13	-	-	PUNCT
cblr-3040	1885	14	tax	tax	NOUN
cblr-3040	1885	15	differences	difference	NOUN
cblr-3040	1885	16	is	be	AUX
cblr-3040	1885	17	all	all	PRON
cblr-3040	1885	18	that	that	PRON
cblr-3040	1885	19	needs	need	VERB
cblr-3040	1885	20	to	to	PART
cblr-3040	1885	21	be	be	AUX
cblr-3040	1885	22	done	do	VERB
cblr-3040	1885	23	to	to	PART
cblr-3040	1885	24	address	address	VERB
cblr-3040	1885	25	book	book	NOUN
cblr-3040	1885	26	-	-	PUNCT
cblr-3040	1885	27	tax	tax	NOUN
cblr-3040	1885	28	accounting	accounting	NOUN
cblr-3040	1885	29	divergence.373	divergence.373	VERB
cblr-3040	1885	30	such	such	ADJ
cblr-3040	1885	31	disclosure	disclosure	NOUN
cblr-3040	1885	32	would	would	AUX
cblr-3040	1885	33	provide	provide	VERB
cblr-3040	1885	34	the	the	DET
cblr-3040	1885	35	irs	irs	PROPN
cblr-3040	1885	36	and	and	CCONJ
cblr-3040	1885	37	the	the	DET
cblr-3040	1885	38	sec	sec	PROPN
cblr-3040	1885	39	with	with	ADP
cblr-3040	1885	40	information	information	NOUN
cblr-3040	1885	41	to	to	PART
cblr-3040	1885	42	use	use	VERB
cblr-3040	1885	43	in	in	ADP
cblr-3040	1885	44	separately	separately	ADV
cblr-3040	1885	45	addressing	address	VERB
cblr-3040	1885	46	abuses	abuse	NOUN
cblr-3040	1885	47	within	within	ADP
cblr-3040	1885	48	their	their	PRON
cblr-3040	1885	49	respective	respective	ADJ
cblr-3040	1885	50	areas	area	NOUN
cblr-3040	1885	51	of	of	ADP
cblr-3040	1885	52	principal	principal	ADJ
cblr-3040	1885	53	authority	authority	NOUN
cblr-3040	1885	54	and	and	CCONJ
cblr-3040	1885	55	would	would	AUX
cblr-3040	1885	56	,	,	PUNCT
cblr-3040	1885	57	if	if	SCONJ
cblr-3040	1885	58	publicly	publicly	ADV
cblr-3040	1885	59	available	available	ADJ
cblr-3040	1885	60	,	,	PUNCT
cblr-3040	1885	61	give	give	VERB
cblr-3040	1885	62	investors	investor	NOUN
cblr-3040	1885	63	and	and	CCONJ
cblr-3040	1885	64	investment	investment	NOUN
cblr-3040	1885	65	advisors	advisor	NOUN
cblr-3040	1885	66	better	well	ADJ
cblr-3040	1885	67	information	information	NOUN
cblr-3040	1885	68	for	for	ADP
cblr-3040	1885	69	their	their	PRON
cblr-3040	1885	70	investment	investment	NOUN
cblr-3040	1885	71	analyses	analysis	NOUN
cblr-3040	1885	72	.	.	PUNCT
cblr-3040	1886	1	one	one	PRON
cblr-3040	1886	2	can	can	AUX
cblr-3040	1886	3	certainly	certainly	ADV
cblr-3040	1886	4	debate	debate	VERB
cblr-3040	1886	5	on	on	ADP
cblr-3040	1886	6	an	an	DET
cblr-3040	1886	7	ideological	ideological	ADJ
cblr-3040	1886	8	level	level	NOUN
cblr-3040	1886	9	the	the	DET
cblr-3040	1886	10	degree	degree	NOUN
cblr-3040	1886	11	to	to	PART
cblr-3040	1886	12	which	which	DET
cblr-3040	1886	13	government	government	NOUN
cblr-3040	1886	14	should	should	AUX
cblr-3040	1886	15	help	help	VERB
cblr-3040	1886	16	investors	investor	NOUN
cblr-3040	1886	17	fend	fend	VERB
cblr-3040	1886	18	for	for	ADP
cblr-3040	1886	19	themselves	themselves	PRON
cblr-3040	1886	20	in	in	ADP
cblr-3040	1886	21	such	such	ADJ
cblr-3040	1886	22	areas	area	NOUN
cblr-3040	1886	23	.	.	PUNCT
cblr-3040	1887	1	the	the	DET
cblr-3040	1887	2	popular	popular	ADJ
cblr-3040	1887	3	saying	say	VERB
cblr-3040	1887	4	that	that	SCONJ
cblr-3040	1887	5	"	"	PUNCT
cblr-3040	1887	6	information	information	NOUN
cblr-3040	1887	7	is	be	AUX
cblr-3040	1887	8	power	power	NOUN
cblr-3040	1887	9	"	"	PUNCT
cblr-3040	1887	10	reflects	reflect	VERB
cblr-3040	1887	11	a	a	DET
cblr-3040	1887	12	concept	concept	NOUN
cblr-3040	1887	13	embedded	embed	VERB
cblr-3040	1887	14	deeply	deeply	ADV
cblr-3040	1887	15	in	in	ADP
cblr-3040	1887	16	american	american	ADJ
cblr-3040	1887	17	democracy	democracy	NOUN
cblr-3040	1887	18	.	.	PUNCT
cblr-3040	1888	1	in	in	ADP
cblr-3040	1888	2	a	a	DET
cblr-3040	1888	3	letter	letter	NOUN
cblr-3040	1888	4	in	in	ADP
cblr-3040	1888	5	which	which	PRON
cblr-3040	1888	6	he	he	PRON
cblr-3040	1888	7	alluded	allude	VERB
cblr-3040	1888	8	to	to	ADP
cblr-3040	1888	9	the	the	DET
cblr-3040	1888	10	"	"	PUNCT
cblr-3040	1888	11	general	general	ADJ
cblr-3040	1888	12	prey	prey	NOUN
cblr-3040	1888	13	of	of	ADP
cblr-3040	1888	14	the	the	DET
cblr-3040	1888	15	rich	rich	ADJ
cblr-3040	1888	16	on	on	ADP
cblr-3040	1888	17	the	the	DET
cblr-3040	1888	18	poor	poor	ADJ
cblr-3040	1888	19	"	"	PUNCT
cblr-3040	1888	20	under	under	ADP
cblr-3040	1888	21	traditional	traditional	ADJ
cblr-3040	1888	22	european	european	ADJ
cblr-3040	1888	23	systems	system	NOUN
cblr-3040	1888	24	,	,	PUNCT
cblr-3040	1888	25	thomas	thomas	PROPN
cblr-3040	1888	26	jefferson	jefferson	PROPN
cblr-3040	1888	27	wrote	write	VERB
cblr-3040	1888	28	:	:	PUNCT
cblr-3040	1888	29	the	the	DET
cblr-3040	1888	30	basis	basis	NOUN
cblr-3040	1888	31	of	of	ADP
cblr-3040	1888	32	our	our	PRON
cblr-3040	1888	33	governments	government	NOUN
cblr-3040	1888	34	being	be	AUX
cblr-3040	1888	35	the	the	DET
cblr-3040	1888	36	opinion	opinion	NOUN
cblr-3040	1888	37	of	of	ADP
cblr-3040	1888	38	the	the	DET
cblr-3040	1888	39	people	people	NOUN
cblr-3040	1888	40	,	,	PUNCT
cblr-3040	1888	41	the	the	DET
cblr-3040	1888	42	very	very	ADV
cblr-3040	1888	43	first	first	ADJ
cblr-3040	1888	44	object	object	NOUN
cblr-3040	1888	45	should	should	AUX
cblr-3040	1888	46	be	be	AUX
cblr-3040	1888	47	to	to	PART
cblr-3040	1888	48	keep	keep	VERB
cblr-3040	1888	49	that	that	DET
cblr-3040	1888	50	right	right	NOUN
cblr-3040	1888	51	;	;	PUNCT
cblr-3040	1888	52	and	and	CCONJ
cblr-3040	1888	53	were	be	AUX
cblr-3040	1888	54	it	it	PRON
cblr-3040	1888	55	left	leave	VERB
cblr-3040	1888	56	to	to	ADP
cblr-3040	1888	57	me	i	PRON
cblr-3040	1888	58	to	to	PART
cblr-3040	1888	59	decide	decide	VERB
cblr-3040	1888	60	whether	whether	SCONJ
cblr-3040	1888	61	we	we	PRON
cblr-3040	1888	62	should	should	AUX
cblr-3040	1888	63	have	have	VERB
cblr-3040	1888	64	a	a	DET
cblr-3040	1888	65	government	government	NOUN
cblr-3040	1888	66	without	without	ADP
cblr-3040	1888	67	newspapers	newspaper	NOUN
cblr-3040	1888	68	,	,	PUNCT
cblr-3040	1888	69	or	or	CCONJ
cblr-3040	1888	70	newspapers	newspaper	NOUN
cblr-3040	1888	71	without	without	ADP
cblr-3040	1888	72	a	a	DET
cblr-3040	1888	73	government	government	NOUN
cblr-3040	1888	74	,	,	PUNCT
cblr-3040	1888	75	i	i	PRON
cblr-3040	1888	76	should	should	AUX
cblr-3040	1888	77	not	not	PART
cblr-3040	1888	78	hesitate	hesitate	VERB
cblr-3040	1888	79	a	a	DET
cblr-3040	1888	80	moment	moment	NOUN
cblr-3040	1888	81	to	to	PART
cblr-3040	1888	82	prefer	prefer	VERB
cblr-3040	1888	83	the	the	DET
cblr-3040	1888	84	latter	latter	ADJ
cblr-3040	1888	85	.	.	PUNCT
cblr-3040	1889	1	but	but	CCONJ
cblr-3040	1889	2	i	i	PRON
cblr-3040	1889	3	should	should	AUX
cblr-3040	1889	4	372	372	NUM
cblr-3040	1889	5	this	this	DET
cblr-3040	1889	6	point	point	NOUN
cblr-3040	1889	7	has	have	AUX
cblr-3040	1889	8	been	be	AUX
cblr-3040	1889	9	suggested	suggest	VERB
cblr-3040	1889	10	in	in	ADP
cblr-3040	1889	11	commentary	commentary	NOUN
cblr-3040	1889	12	on	on	ADP
cblr-3040	1889	13	"	"	PUNCT
cblr-3040	1889	14	corporate	corporate	ADJ
cblr-3040	1889	15	tax	tax	NOUN
cblr-3040	1889	16	shelters	shelter	NOUN
cblr-3040	1889	17	"	"	PUNCT
cblr-3040	1889	18	and	and	CCONJ
cblr-3040	1889	19	criticism	criticism	NOUN
cblr-3040	1889	20	of	of	ADP
cblr-3040	1889	21	existing	exist	VERB
cblr-3040	1889	22	methods	method	NOUN
cblr-3040	1889	23	of	of	ADP
cblr-3040	1889	24	book	book	NOUN
cblr-3040	1889	25	-	-	PUNCT
cblr-3040	1889	26	tax	tax	NOUN
cblr-3040	1889	27	comparison	comparison	NOUN
cblr-3040	1889	28	to	to	PART
cblr-3040	1889	29	wage	wage	VERB
cblr-3040	1889	30	that	that	DET
cblr-3040	1889	31	battle	battle	NOUN
cblr-3040	1889	32	.	.	PUNCT
cblr-3040	1890	1	see	see	VERB
cblr-3040	1890	2	supra	supra	PROPN
cblr-3040	1890	3	note	note	PROPN
cblr-3040	1890	4	241	241	NUM
cblr-3040	1890	5	.	.	PUNCT
cblr-3040	1890	6	...	...	PUNCT
cblr-3040	1891	1	this	this	DET
cblr-3040	1891	2	issue	issue	NOUN
cblr-3040	1891	3	has	have	AUX
cblr-3040	1891	4	,	,	PUNCT
cblr-3040	1891	5	for	for	ADP
cblr-3040	1891	6	example	example	NOUN
cblr-3040	1891	7	,	,	PUNCT
cblr-3040	1891	8	recently	recently	ADV
cblr-3040	1891	9	been	be	AUX
cblr-3040	1891	10	at	at	ADP
cblr-3040	1891	11	the	the	DET
cblr-3040	1891	12	forefront	forefront	NOUN
cblr-3040	1891	13	of	of	ADP
cblr-3040	1891	14	debate	debate	NOUN
cblr-3040	1891	15	over	over	ADP
cblr-3040	1891	16	how	how	SCONJ
cblr-3040	1891	17	best	good	ADJ
cblr-3040	1891	18	to	to	PART
cblr-3040	1891	19	address	address	VERB
cblr-3040	1891	20	the	the	DET
cblr-3040	1891	21	problem	problem	NOUN
cblr-3040	1891	22	of	of	ADP
cblr-3040	1891	23	corporate	corporate	ADJ
cblr-3040	1891	24	tax	tax	NOUN
cblr-3040	1891	25	shelters	shelter	NOUN
cblr-3040	1891	26	.	.	PUNCT
cblr-3040	1892	1	compare	compare	VERB
cblr-3040	1892	2	ronald	ronald	PROPN
cblr-3040	1892	3	a.	a.	PROPN
cblr-3040	1892	4	pearlman	pearlman	PROPN
cblr-3040	1892	5	,	,	PUNCT
cblr-3040	1892	6	demystifying	demystify	VERB
cblr-3040	1892	7	disclosure	disclosure	NOUN
cblr-3040	1892	8	:	:	PUNCT
cblr-3040	1892	9	first	first	ADJ
cblr-3040	1892	10	steps	step	NOUN
cblr-3040	1892	11	,	,	PUNCT
cblr-3040	1892	12	55	55	NUM
cblr-3040	1892	13	tax	tax	NOUN
cblr-3040	1892	14	l.	l.	PROPN
cblr-3040	1892	15	rev	rev	PROPN
cblr-3040	1892	16	.	.	PROPN
cblr-3040	1892	17	289	289	NUM
cblr-3040	1892	18	,	,	PUNCT
cblr-3040	1892	19	289	289	NUM
cblr-3040	1892	20	(	(	PUNCT
cblr-3040	1892	21	2002	2002	NUM
cblr-3040	1892	22	)	)	PUNCT
cblr-3040	1892	23	(	(	PUNCT
cblr-3040	1892	24	advocating	advocate	VERB
cblr-3040	1892	25	disclosure	disclosure	NOUN
cblr-3040	1892	26	as	as	ADP
cblr-3040	1892	27	a	a	DET
cblr-3040	1892	28	valuable	valuable	ADJ
cblr-3040	1892	29	weapon	weapon	NOUN
cblr-3040	1892	30	in	in	ADP
cblr-3040	1892	31	fighting	fight	VERB
cblr-3040	1892	32	tax	tax	NOUN
cblr-3040	1892	33	shelters	shelter	NOUN
cblr-3040	1892	34	)	)	PUNCT
cblr-3040	1892	35	with	with	ADP
cblr-3040	1892	36	david	david	PROPN
cblr-3040	1892	37	a.	a.	PROPN
cblr-3040	1892	38	weisbach	weisbach	PROPN
cblr-3040	1892	39	,	,	PUNCT
cblr-3040	1892	40	ten	ten	NUM
cblr-3040	1892	41	truths	truth	NOUN
cblr-3040	1892	42	about	about	ADP
cblr-3040	1892	43	tax	tax	NOUN
cblr-3040	1892	44	shelters	shelter	NOUN
cblr-3040	1892	45	,	,	PUNCT
cblr-3040	1892	46	55	55	NUM
cblr-3040	1892	47	tax	tax	NOUN
cblr-3040	1892	48	l.	l.	PROPN
cblr-3040	1892	49	rev	rev	PROPN
cblr-3040	1892	50	.	.	PROPN
cblr-3040	1892	51	215	215	NUM
cblr-3040	1892	52	,	,	PUNCT
cblr-3040	1892	53	225	225	NUM
cblr-3040	1892	54	-	-	SYM
cblr-3040	1892	55	30	30	NUM
cblr-3040	1892	56	(	(	PUNCT
cblr-3040	1892	57	2002	2002	NUM
cblr-3040	1892	58	)	)	PUNCT
cblr-3040	1892	59	(	(	PUNCT
cblr-3040	1892	60	concluding	conclude	VERB
cblr-3040	1892	61	that	that	SCONJ
cblr-3040	1892	62	"	"	PUNCT
cblr-3040	1892	63	[	[	X
cblr-3040	1892	64	d]isclosure	d]isclosure	NOUN
cblr-3040	1892	65	is	be	AUX
cblr-3040	1892	66	not	not	PART
cblr-3040	1892	67	a	a	DET
cblr-3040	1892	68	sufficient	sufficient	ADJ
cblr-3040	1892	69	solution	solution	NOUN
cblr-3040	1892	70	to	to	ADP
cblr-3040	1892	71	the	the	DET
cblr-3040	1892	72	problem	problem	NOUN
cblr-3040	1892	73	"	"	PUNCT
cblr-3040	1892	74	)	)	PUNCT
cblr-3040	1892	75	.	.	PUNCT
cblr-3040	1893	1	mean	mean	VERB
cblr-3040	1893	2	that	that	SCONJ
cblr-3040	1893	3	every	every	DET
cblr-3040	1893	4	man	man	NOUN
cblr-3040	1893	5	should	should	AUX
cblr-3040	1893	6	receive	receive	VERB
cblr-3040	1893	7	those	those	DET
cblr-3040	1893	8	papers	paper	NOUN
cblr-3040	1893	9	and	and	CCONJ
cblr-3040	1893	10	be	be	AUX
cblr-3040	1893	11	capable	capable	ADJ
cblr-3040	1893	12	of	of	ADP
cblr-3040	1893	13	reading	read	VERB
cblr-3040	1893	14	them	they	PRON
cblr-3040	1893	15	.	.	PUNCT
cblr-3040	1894	1	74	74	NUM
cblr-3040	1894	2	jefferson	jefferson	PROPN
cblr-3040	1894	3	obviously	obviously	ADV
cblr-3040	1894	4	was	be	AUX
cblr-3040	1894	5	not	not	PART
cblr-3040	1894	6	advocating	advocate	VERB
cblr-3040	1894	7	anarchy	anarchy	NOUN
cblr-3040	1894	8	,	,	PUNCT
cblr-3040	1894	9	but	but	CCONJ
cblr-3040	1894	10	rather	rather	ADV
cblr-3040	1894	11	stressing	stress	VERB
cblr-3040	1894	12	the	the	DET
cblr-3040	1894	13	importance	importance	NOUN
cblr-3040	1894	14	of	of	ADP
cblr-3040	1894	15	a	a	DET
cblr-3040	1894	16	responsible	responsible	ADJ
cblr-3040	1894	17	electorate	electorate	NOUN
cblr-3040	1894	18	as	as	ADP
cblr-3040	1894	19	a	a	DET
cblr-3040	1894	20	whole	whole	NOUN
cblr-3040	1894	21	having	have	VERB
cblr-3040	1894	22	sufficient	sufficient	ADJ
cblr-3040	1894	23	information	information	NOUN
cblr-3040	1894	24	to	to	PART
cblr-3040	1894	25	make	make	VERB
cblr-3040	1894	26	informed	informed	ADJ
cblr-3040	1894	27	decisions	decision	NOUN
cblr-3040	1894	28	.	.	PUNCT
cblr-3040	1895	1	federal	federal	ADJ
cblr-3040	1895	2	securities	security	NOUN
cblr-3040	1895	3	law	law	NOUN
cblr-3040	1895	4	reflects	reflect	VERB
cblr-3040	1895	5	that	that	SCONJ
cblr-3040	1895	6	core	core	NOUN
cblr-3040	1895	7	concept	concept	NOUN
cblr-3040	1895	8	.	.	PUNCT
cblr-3040	1896	1	insider	insider	NOUN
cblr-3040	1896	2	trading	trading	NOUN
cblr-3040	1896	3	,	,	PUNCT
cblr-3040	1896	4	if	if	SCONJ
cblr-3040	1896	5	permitted	permit	VERB
cblr-3040	1896	6	to	to	PART
cblr-3040	1896	7	exist	exist	VERB
cblr-3040	1896	8	,	,	PUNCT
cblr-3040	1896	9	would	would	AUX
cblr-3040	1896	10	indeed	indeed	ADV
cblr-3040	1896	11	allow	allow	VERB
cblr-3040	1896	12	the	the	DET
cblr-3040	1896	13	rich	rich	ADJ
cblr-3040	1896	14	to	to	PART
cblr-3040	1896	15	prey	prey	VERB
cblr-3040	1896	16	on	on	ADP
cblr-3040	1896	17	the	the	DET
cblr-3040	1896	18	less	less	ADV
cblr-3040	1896	19	fortunate	fortunate	ADJ
cblr-3040	1896	20	through	through	ADP
cblr-3040	1896	21	an	an	DET
cblr-3040	1896	22	information	information	NOUN
cblr-3040	1896	23	imbalance	imbalance	NOUN
cblr-3040	1896	24	.	.	PUNCT
cblr-3040	1897	1	but	but	CCONJ
cblr-3040	1897	2	there	there	PRON
cblr-3040	1897	3	should	should	AUX
cblr-3040	1897	4	also	also	ADV
cblr-3040	1897	5	be	be	AUX
cblr-3040	1897	6	some	some	DET
cblr-3040	1897	7	responsibility	responsibility	NOUN
cblr-3040	1897	8	on	on	ADP
cblr-3040	1897	9	the	the	DET
cblr-3040	1897	10	part	part	NOUN
cblr-3040	1897	11	of	of	ADP
cblr-3040	1897	12	any	any	DET
cblr-3040	1897	13	investor	investor	NOUN
cblr-3040	1897	14	to	to	PART
cblr-3040	1897	15	seek	seek	VERB
cblr-3040	1897	16	and	and	CCONJ
cblr-3040	1897	17	analyze	analyze	VERB
cblr-3040	1897	18	(	(	PUNCT
cblr-3040	1897	19	or	or	CCONJ
cblr-3040	1897	20	have	have	VERB
cblr-3040	1897	21	a	a	DET
cblr-3040	1897	22	qualified	qualified	ADJ
cblr-3040	1897	23	representative	representative	ADJ
cblr-3040	1897	24	analyze	analyze	NOUN
cblr-3040	1897	25	)	)	PUNCT
cblr-3040	1897	26	information	information	NOUN
cblr-3040	1897	27	pertinent	pertinent	ADJ
cblr-3040	1897	28	to	to	ADP
cblr-3040	1897	29	investment	investment	NOUN
cblr-3040	1897	30	decisions	decision	NOUN
cblr-3040	1897	31	,	,	PUNCT
cblr-3040	1897	32	as	as	SCONJ
cblr-3040	1897	33	recently	recently	ADV
cblr-3040	1897	34	stressed	stress	VERB
cblr-3040	1897	35	by	by	ADP
cblr-3040	1897	36	former	former	ADJ
cblr-3040	1897	37	sec	sec	PROPN
cblr-3040	1897	38	chairman	chairman	PROPN
cblr-3040	1897	39	arthur	arthur	PROPN
cblr-3040	1897	40	levitt	levitt	PROPN
cblr-3040	1897	41	when	when	SCONJ
cblr-3040	1897	42	he	he	PRON
cblr-3040	1897	43	explained	explain	VERB
cblr-3040	1897	44	to	to	ADP
cblr-3040	1897	45	investors	investor	NOUN
cblr-3040	1897	46	:	:	PUNCT
cblr-3040	1897	47	in	in	ADP
cblr-3040	1897	48	a	a	DET
cblr-3040	1897	49	democracy	democracy	NOUN
cblr-3040	1897	50	that	that	PRON
cblr-3040	1897	51	prizes	prize	VERB
cblr-3040	1897	52	the	the	DET
cblr-3040	1897	53	initiative	initiative	NOUN
cblr-3040	1897	54	and	and	CCONJ
cblr-3040	1897	55	promise	promise	NOUN
cblr-3040	1897	56	of	of	ADP
cblr-3040	1897	57	the	the	DET
cblr-3040	1897	58	individual	individual	NOUN
cblr-3040	1897	59	,	,	PUNCT
cblr-3040	1897	60	it	it	PRON
cblr-3040	1897	61	's	be	AUX
cblr-3040	1897	62	not	not	PART
cblr-3040	1897	63	enough	enough	ADJ
cblr-3040	1897	64	to	to	PART
cblr-3040	1897	65	talk	talk	VERB
cblr-3040	1897	66	about	about	ADP
cblr-3040	1897	67	your	your	PRON
cblr-3040	1897	68	rights	right	NOUN
cblr-3040	1897	69	,	,	PUNCT
cblr-3040	1897	70	but	but	CCONJ
cblr-3040	1897	71	also	also	ADV
cblr-3040	1897	72	your	your	PRON
cblr-3040	1897	73	obligations	obligation	NOUN
cblr-3040	1897	74	.	.	PUNCT
cblr-3040	1898	1	as	as	ADP
cblr-3040	1898	2	an	an	DET
cblr-3040	1898	3	investor	investor	NOUN
cblr-3040	1898	4	,	,	PUNCT
cblr-3040	1898	5	you	you	PRON
cblr-3040	1898	6	certainly	certainly	ADV
cblr-3040	1898	7	have	have	VERB
cblr-3040	1898	8	the	the	DET
cblr-3040	1898	9	right	right	NOUN
cblr-3040	1898	10	to	to	PART
cblr-3040	1898	11	be	be	AUX
cblr-3040	1898	12	treated	treat	VERB
cblr-3040	1898	13	fairly	fairly	ADV
cblr-3040	1898	14	,	,	PUNCT
cblr-3040	1898	15	to	to	PART
cblr-3040	1898	16	get	get	VERB
cblr-3040	1898	17	straight	straight	ADJ
cblr-3040	1898	18	answers	answer	NOUN
cblr-3040	1898	19	to	to	ADP
cblr-3040	1898	20	straight	straight	ADJ
cblr-3040	1898	21	questions	question	NOUN
cblr-3040	1898	22	,	,	PUNCT
cblr-3040	1898	23	to	to	PART
cblr-3040	1898	24	know	know	VERB
cblr-3040	1898	25	what	what	PRON
cblr-3040	1898	26	you	you	PRON
cblr-3040	1898	27	are	be	AUX
cblr-3040	1898	28	buying	buy	VERB
cblr-3040	1898	29	and	and	CCONJ
cblr-3040	1898	30	what	what	PRON
cblr-3040	1898	31	you	you	PRON
cblr-3040	1898	32	are	be	AUX
cblr-3040	1898	33	paying	pay	VERB
cblr-3040	1898	34	for	for	ADP
cblr-3040	1898	35	it	it	PRON
cblr-3040	1898	36	.	.	PUNCT
cblr-3040	1899	1	but	but	CCONJ
cblr-3040	1899	2	as	as	ADP
cblr-3040	1899	3	an	an	DET
cblr-3040	1899	4	investor	investor	NOUN
cblr-3040	1899	5	,	,	PUNCT
cblr-3040	1899	6	you	you	PRON
cblr-3040	1899	7	also	also	ADV
cblr-3040	1899	8	have	have	VERB
cblr-3040	1899	9	an	an	DET
cblr-3040	1899	10	obligation	obligation	NOUN
cblr-3040	1899	11	to	to	PART
cblr-3040	1899	12	ask	ask	VERB
cblr-3040	1899	13	questions	question	NOUN
cblr-3040	1899	14	-many	-many	ADJ
cblr-3040	1899	15	questions	question	NOUN
cblr-3040	1899	16	-to	-to	VERB
cblr-3040	1899	17	seek	seek	VERB
cblr-3040	1899	18	out	out	ADP
cblr-3040	1899	19	information	information	NOUN
cblr-3040	1899	20	and	and	CCONJ
cblr-3040	1899	21	contemplate	contemplate	VERB
cblr-3040	1899	22	your	your	PRON
cblr-3040	1899	23	own	own	ADJ
cblr-3040	1899	24	tolerance	tolerance	NOUN
cblr-3040	1899	25	for	for	SCONJ
cblr-3040	1899	26	risk.3	risk.3	NOUN
cblr-3040	1899	27	75	75	NUM
cblr-3040	1899	28	such	such	ADJ
cblr-3040	1899	29	self	self	NOUN
cblr-3040	1899	30	-	-	PUNCT
cblr-3040	1899	31	help	help	NOUN
cblr-3040	1899	32	is	be	AUX
cblr-3040	1899	33	important	important	ADJ
cblr-3040	1899	34	,	,	PUNCT
cblr-3040	1899	35	but	but	CCONJ
cblr-3040	1899	36	works	work	VERB
cblr-3040	1899	37	only	only	ADV
cblr-3040	1899	38	if	if	SCONJ
cblr-3040	1899	39	the	the	DET
cblr-3040	1899	40	disclosures	disclosure	NOUN
cblr-3040	1899	41	-the	-the	DET
cblr-3040	1899	42	"	"	PUNCT
cblr-3040	1899	43	answers	answer	NOUN
cblr-3040	1899	44	"	"	PUNCT
cblr-3040	1899	45	if	if	SCONJ
cblr-3040	1899	46	you	you	PRON
cblr-3040	1899	47	will	will	AUX
cblr-3040	1899	48	-are	-are	VERB
cblr-3040	1899	49	comprehensible	comprehensible	ADJ
cblr-3040	1899	50	.	.	PUNCT
cblr-3040	1900	1	sketchy	sketchy	ADJ
cblr-3040	1900	2	details	detail	NOUN
cblr-3040	1900	3	of	of	ADP
cblr-3040	1900	4	complex	complex	ADJ
cblr-3040	1900	5	business	business	NOUN
cblr-3040	1900	6	arrangements	arrangement	NOUN
cblr-3040	1900	7	buried	bury	VERB
cblr-3040	1900	8	in	in	ADP
cblr-3040	1900	9	the	the	DET
cblr-3040	1900	10	footnotes	footnote	NOUN
cblr-3040	1900	11	are	be	AUX
cblr-3040	1900	12	often	often	ADV
cblr-3040	1900	13	not	not	PART
cblr-3040	1900	14	sufficiently	sufficiently	ADV
cblr-3040	1900	15	revealing	revealing	ADJ
cblr-3040	1900	16	,	,	PUNCT
cblr-3040	1900	17	particularly	particularly	ADV
cblr-3040	1900	18	for	for	ADP
cblr-3040	1900	19	investors	investor	NOUN
cblr-3040	1900	20	of	of	ADP
cblr-3040	1900	21	lesser	less	ADJ
cblr-3040	1900	22	sophistication	sophistication	NOUN
cblr-3040	1900	23	on	on	ADP
cblr-3040	1900	24	technical	technical	ADJ
cblr-3040	1900	25	issues	issue	NOUN
cblr-3040	1900	26	.	.	PUNCT
cblr-3040	1901	1	the	the	DET
cblr-3040	1901	2	dilemma	dilemma	NOUN
cblr-3040	1901	3	was	be	AUX
cblr-3040	1901	4	summarized	summarize	VERB
cblr-3040	1901	5	nicely	nicely	ADV
cblr-3040	1901	6	in	in	ADP
cblr-3040	1901	7	1941	1941	NUM
cblr-3040	1901	8	by	by	ADP
cblr-3040	1901	9	andrew	andrew	PROPN
cblr-3040	1901	10	cavanaugh	cavanaugh	PROPN
cblr-3040	1901	11	,	,	PUNCT
cblr-3040	1901	12	while	while	SCONJ
cblr-3040	1901	13	working	work	VERB
cblr-3040	1901	14	in	in	ADP
cblr-3040	1901	15	the	the	DET
cblr-3040	1901	16	sec	sec	PROPN
cblr-3040	1901	17	's	's	PART
cblr-3040	1901	18	registration	registration	NOUN
cblr-3040	1901	19	division	division	NOUN
cblr-3040	1901	20	:	:	PUNCT
cblr-3040	1901	21	114	114	NUM
cblr-3040	1901	22	letter	letter	NOUN
cblr-3040	1901	23	from	from	ADP
cblr-3040	1901	24	thomas	thomas	PROPN
cblr-3040	1901	25	jefferson	jefferson	PROPN
cblr-3040	1901	26	to	to	ADP
cblr-3040	1901	27	edward	edward	PROPN
cblr-3040	1901	28	carrington	carrington	PROPN
cblr-3040	1901	29	(	(	PUNCT
cblr-3040	1901	30	jan	jan	PROPN
cblr-3040	1901	31	.	.	PROPN
cblr-3040	1901	32	17	17	NUM
cblr-3040	1901	33	,	,	PUNCT
cblr-3040	1901	34	1787	1787	NUM
cblr-3040	1901	35	)	)	PUNCT
cblr-3040	1901	36	,	,	PUNCT
cblr-3040	1901	37	reprinted	reprint	VERB
cblr-3040	1901	38	in	in	ADP
cblr-3040	1901	39	the	the	DET
cblr-3040	1901	40	portable	portable	ADJ
cblr-3040	1901	41	thomas	thomas	PROPN
cblr-3040	1901	42	jefferson	jefferson	PROPN
cblr-3040	1901	43	414	414	NUM
cblr-3040	1901	44	-	-	SYM
cblr-3040	1901	45	15	15	NUM
cblr-3040	1901	46	(	(	PUNCT
cblr-3040	1901	47	merrill	merrill	PROPN
cblr-3040	1901	48	d.	d.	PROPN
cblr-3040	1901	49	peterson	peterson	PROPN
cblr-3040	1901	50	,	,	PUNCT
cblr-3040	1901	51	ed	ed	NOUN
cblr-3040	1901	52	.	.	PROPN
cblr-3040	1901	53	,	,	PUNCT
cblr-3040	1901	54	penguin	penguin	NOUN
cblr-3040	1901	55	books	book	NOUN
cblr-3040	1901	56	1979	1979	NUM
cblr-3040	1901	57	)	)	PUNCT
cblr-3040	1901	58	(	(	PUNCT
cblr-3040	1901	59	1975	1975	NUM
cblr-3040	1901	60	)	)	PUNCT
cblr-3040	1901	61	(	(	PUNCT
cblr-3040	1901	62	emphasis	emphasis	NOUN
cblr-3040	1901	63	added	add	VERB
cblr-3040	1901	64	)	)	PUNCT
cblr-3040	1901	65	.	.	PUNCT
cblr-3040	1902	1	171	171	NUM
cblr-3040	1902	2	chairman	chairman	PROPN
cblr-3040	1902	3	arthur	arthur	PROPN
cblr-3040	1902	4	levitt	levitt	PROPN
cblr-3040	1902	5	,	,	PUNCT
cblr-3040	1902	6	speech	speech	NOUN
cblr-3040	1902	7	by	by	ADP
cblr-3040	1902	8	sec	sec	PROPN
cblr-3040	1902	9	chairman	chairman	NOUN
cblr-3040	1902	10	:	:	PUNCT
cblr-3040	1902	11	the	the	DET
cblr-3040	1902	12	future	future	NOUN
cblr-3040	1902	13	of	of	ADP
cblr-3040	1902	14	america	america	PROPN
cblr-3040	1902	15	's	's	PART
cblr-3040	1902	16	investors	investor	NOUN
cblr-3040	1902	17	,	,	PUNCT
cblr-3040	1902	18	(	(	PUNCT
cblr-3040	1902	19	jan	jan	PROPN
cblr-3040	1902	20	.	.	PROPN
cblr-3040	1902	21	16	16	NUM
cblr-3040	1902	22	,	,	PUNCT
cblr-3040	1902	23	2001	2001	NUM
cblr-3040	1902	24	)	)	PUNCT
cblr-3040	1902	25	available	available	ADJ
cblr-3040	1902	26	at	at	ADP
cblr-3040	1902	27	http://www.sec.gov	http://www.sec.gov	PROPN
cblr-3040	1902	28	/news	/new	NOUN
cblr-3040	1902	29	/	/	SYM
cblr-3040	1902	30	speech	speech	NOUN
cblr-3040	1902	31	/	/	SYM
cblr-3040	1902	32	spch457.htm	spch457.htm	NUM
cblr-3040	1902	33	.	.	PUNCT
cblr-3040	1903	1	columbia	columbia	PROPN
cblr-3040	1903	2	business	business	PROPN
cblr-3040	1903	3	la	la	PROPN
cblr-3040	1903	4	w	w	PROPN
cblr-3040	1903	5	review	review	NOUN
cblr-3040	1903	6	[	[	X
cblr-3040	1903	7	vol	vol	NOUN
cblr-3040	1903	8	.	.	PUNCT
cblr-3040	1903	9	2003	2003	NUM
cblr-3040	1903	10	no	no	NOUN
cblr-3040	1903	11	.	.	PUNCT
cblr-3040	1904	1	1:35	1:35	NUM
cblr-3040	1904	2	]	]	PUNCT
cblr-3040	1904	3	stopping	stop	VERB
cblr-3040	1904	4	enron	enron	PROPN
cblr-3040	1904	5	end	end	NOUN
cblr-3040	1904	6	-	-	PUNCT
cblr-3040	1904	7	runs	run	NOUN
cblr-3040	1904	8	and	and	CCONJ
cblr-3040	1904	9	other	other	ADJ
cblr-3040	1904	10	trick	trick	NOUN
cblr-3040	1904	11	plays	play	VERB
cblr-3040	1904	12	187	187	NUM
cblr-3040	1904	13	granted	grant	VERB
cblr-3040	1904	14	that	that	SCONJ
cblr-3040	1904	15	many	many	ADJ
cblr-3040	1904	16	people	people	NOUN
cblr-3040	1904	17	are	be	AUX
cblr-3040	1904	18	unable	unable	ADJ
cblr-3040	1904	19	to	to	PART
cblr-3040	1904	20	read	read	VERB
cblr-3040	1904	21	statements	statement	NOUN
cblr-3040	1904	22	and	and	CCONJ
cblr-3040	1904	23	certificates	certificate	NOUN
cblr-3040	1904	24	intelligently	intelligently	ADV
cblr-3040	1904	25	,	,	PUNCT
cblr-3040	1904	26	it	it	PRON
cblr-3040	1904	27	seems	seem	VERB
cblr-3040	1904	28	to	to	ADP
cblr-3040	1904	29	me	i	PRON
cblr-3040	1904	30	that	that	SCONJ
cblr-3040	1904	31	the	the	DET
cblr-3040	1904	32	aim	aim	NOUN
cblr-3040	1904	33	of	of	ADP
cblr-3040	1904	34	the	the	DET
cblr-3040	1904	35	accounting	accounting	NOUN
cblr-3040	1904	36	profession	profession	NOUN
cblr-3040	1904	37	should	should	AUX
cblr-3040	1904	38	be	be	AUX
cblr-3040	1904	39	to	to	PART
cblr-3040	1904	40	make	make	VERB
cblr-3040	1904	41	those	those	DET
cblr-3040	1904	42	statements	statement	NOUN
cblr-3040	1904	43	and	and	CCONJ
cblr-3040	1904	44	certificates	certificate	NOUN
cblr-3040	1904	45	as	as	ADP
cblr-3040	1904	46	clear	clear	ADJ
cblr-3040	1904	47	and	and	CCONJ
cblr-3040	1904	48	unambiguous	unambiguous	ADJ
cblr-3040	1904	49	as	as	SCONJ
cblr-3040	1904	50	their	their	PRON
cblr-3040	1904	51	technical	technical	ADJ
cblr-3040	1904	52	nature	nature	NOUN
cblr-3040	1904	53	permits	permit	VERB
cblr-3040	1904	54	.	.	PUNCT
cblr-3040	1905	1	financial	financial	ADJ
cblr-3040	1905	2	statements	statement	NOUN
cblr-3040	1905	3	which	which	PRON
cblr-3040	1905	4	conform	conform	VERB
cblr-3040	1905	5	to	to	ADP
cblr-3040	1905	6	conventions	convention	NOUN
cblr-3040	1905	7	and	and	CCONJ
cblr-3040	1905	8	customs	custom	NOUN
cblr-3040	1905	9	are	be	AUX
cblr-3040	1905	10	not	not	PART
cblr-3040	1905	11	adequate	adequate	ADJ
cblr-3040	1905	12	if	if	SCONJ
cblr-3040	1905	13	,	,	PUNCT
cblr-3040	1905	14	in	in	ADP
cblr-3040	1905	15	fact	fact	NOUN
cblr-3040	1905	16	,	,	PUNCT
cblr-3040	1905	17	they	they	PRON
cblr-3040	1905	18	serve	serve	VERB
cblr-3040	1905	19	to	to	PART
cblr-3040	1905	20	conceal	conceal	VERB
cblr-3040	1905	21	or	or	CCONJ
cblr-3040	1905	22	fail	fail	VERB
cblr-3040	1905	23	to	to	PART
cblr-3040	1905	24	bring	bring	VERB
cblr-3040	1905	25	to	to	ADP
cblr-3040	1905	26	light	light	ADJ
cblr-3040	1905	27	financial	financial	ADJ
cblr-3040	1905	28	conditions	condition	NOUN
cblr-3040	1905	29	or	or	CCONJ
cblr-3040	1905	30	results	result	NOUN
cblr-3040	1905	31	which	which	PRON
cblr-3040	1905	32	an	an	DET
cblr-3040	1905	33	intelligent	intelligent	ADJ
cblr-3040	1905	34	investor	investor	NOUN
cblr-3040	1905	35	needs	need	VERB
cblr-3040	1905	36	to	to	PART
cblr-3040	1905	37	know	know	VERB
cblr-3040	1905	38	to	to	PART
cblr-3040	1905	39	form	form	VERB
cblr-3040	1905	40	a	a	DET
cblr-3040	1905	41	judgment	judgment	NOUN
cblr-3040	1905	42	.	.	PUNCT
cblr-3040	1906	1	certificates	certificate	NOUN
cblr-3040	1906	2	are	be	AUX
cblr-3040	1906	3	not	not	PART
cblr-3040	1906	4	adequate	adequate	ADJ
cblr-3040	1906	5	if	if	SCONJ
cblr-3040	1906	6	they	they	PRON
cblr-3040	1906	7	evade	evade	VERB
cblr-3040	1906	8	expression	expression	NOUN
cblr-3040	1906	9	of	of	ADP
cblr-3040	1906	10	opinion	opinion	NOUN
cblr-3040	1906	11	regarding	regard	VERB
cblr-3040	1906	12	accounting	accounting	NOUN
cblr-3040	1906	13	practices	practice	NOUN
cblr-3040	1906	14	which	which	PRON
cblr-3040	1906	15	are	be	AUX
cblr-3040	1906	16	not	not	PART
cblr-3040	1906	17	sound	sound	ADJ
cblr-3040	1906	18	.	.	PUNCT
cblr-3040	1907	1	i	i	PRON
cblr-3040	1907	2	question	question	VERB
cblr-3040	1907	3	how	how	SCONJ
cblr-3040	1907	4	far	far	ADV
cblr-3040	1907	5	an	an	DET
cblr-3040	1907	6	accountant	accountant	NOUN
cblr-3040	1907	7	may	may	AUX
cblr-3040	1907	8	,	,	PUNCT
cblr-3040	1907	9	in	in	ADP
cblr-3040	1907	10	good	good	ADJ
cblr-3040	1907	11	conscience	conscience	NOUN
cblr-3040	1907	12	,	,	PUNCT
cblr-3040	1907	13	resort	resort	VERB
cblr-3040	1907	14	to	to	ADP
cblr-3040	1907	15	a	a	DET
cblr-3040	1907	16	multitude	multitude	NOUN
cblr-3040	1907	17	of	of	ADP
cblr-3040	1907	18	notes	note	NOUN
cblr-3040	1907	19	attached	attach	VERB
cblr-3040	1907	20	to	to	ADP
cblr-3040	1907	21	statements	statement	NOUN
cblr-3040	1907	22	to	to	PART
cblr-3040	1907	23	explain	explain	VERB
cblr-3040	1907	24	unsound	unsound	ADJ
cblr-3040	1907	25	,	,	PUNCT
cblr-3040	1907	26	questionable	questionable	ADJ
cblr-3040	1907	27	,	,	PUNCT
cblr-3040	1907	28	or	or	CCONJ
cblr-3040	1907	29	irregular	irregular	ADJ
cblr-3040	1907	30	practices	practice	NOUN
cblr-3040	1907	31	where	where	SCONJ
cblr-3040	1907	32	clarity	clarity	NOUN
cblr-3040	1907	33	of	of	ADP
cblr-3040	1907	34	statement	statement	NOUN
cblr-3040	1907	35	and	and	CCONJ
cblr-3040	1907	36	of	of	ADP
cblr-3040	1907	37	opinion	opinion	NOUN
cblr-3040	1907	38	would	would	AUX
cblr-3040	1907	39	be	be	AUX
cblr-3040	1907	40	better	well	ADV
cblr-3040	1907	41	obtained	obtain	VERB
cblr-3040	1907	42	by	by	ADP
cblr-3040	1907	43	showing	show	VERB
cblr-3040	1907	44	as	as	ADP
cblr-3040	1907	45	a	a	DET
cblr-3040	1907	46	part	part	NOUN
cblr-3040	1907	47	of	of	ADP
cblr-3040	1907	48	the	the	DET
cblr-3040	1907	49	statements	statement	NOUN
cblr-3040	1907	50	themselves	themselves	PRON
cblr-3040	1907	51	,	,	PUNCT
cblr-3040	1907	52	the	the	DET
cblr-3040	1907	53	adjustments	adjustment	NOUN
cblr-3040	1907	54	necessary	necessary	ADJ
cblr-3040	1907	55	to	to	PART
cblr-3040	1907	56	bring	bring	VERB
cblr-3040	1907	57	those	those	DET
cblr-3040	1907	58	statements	statement	NOUN
cblr-3040	1907	59	into	into	ADP
cblr-3040	1907	60	accord	accord	NOUN
cblr-3040	1907	61	with	with	ADP
cblr-3040	1907	62	sound	sound	ADJ
cblr-3040	1907	63	practices	practice	NOUN
cblr-3040	1907	64	.	.	PUNCT
cblr-3040	1908	1	6	6	NUM
cblr-3040	1908	2	with	with	ADP
cblr-3040	1908	3	respect	respect	NOUN
cblr-3040	1908	4	to	to	ADP
cblr-3040	1908	5	complex	complex	ADJ
cblr-3040	1908	6	business	business	NOUN
cblr-3040	1908	7	structures	structure	NOUN
cblr-3040	1908	8	and	and	CCONJ
cblr-3040	1908	9	transactions	transaction	NOUN
cblr-3040	1908	10	,	,	PUNCT
cblr-3040	1908	11	description	description	NOUN
cblr-3040	1908	12	alone	alone	ADV
cblr-3040	1908	13	,	,	PUNCT
cblr-3040	1908	14	at	at	ADP
cblr-3040	1908	15	least	least	ADJ
cblr-3040	1908	16	if	if	SCONJ
cblr-3040	1908	17	relegated	relegate	VERB
cblr-3040	1908	18	to	to	ADP
cblr-3040	1908	19	footnotes	footnote	NOUN
cblr-3040	1908	20	,	,	PUNCT
cblr-3040	1908	21	will	will	AUX
cblr-3040	1908	22	not	not	PART
cblr-3040	1908	23	always	always	ADV
cblr-3040	1908	24	suffice	suffice	VERB
cblr-3040	1908	25	to	to	PART
cblr-3040	1908	26	allow	allow	VERB
cblr-3040	1908	27	its	its	PRON
cblr-3040	1908	28	recipients	recipient	NOUN
cblr-3040	1908	29	to	to	PART
cblr-3040	1908	30	"	"	PUNCT
cblr-3040	1908	31	fend	fend	VERB
cblr-3040	1908	32	for	for	ADP
cblr-3040	1908	33	themselves	themselves	PRON
cblr-3040	1908	34	.	.	PUNCT
cblr-3040	1908	35	"	"	PUNCT
cblr-3040	1909	1	sometimes	sometimes	ADV
cblr-3040	1909	2	"	"	PUNCT
cblr-3040	1909	3	buried	bury	VERB
cblr-3040	1909	4	in	in	ADP
cblr-3040	1909	5	the	the	DET
cblr-3040	1909	6	footnotes	footnote	NOUN
cblr-3040	1909	7	,	,	PUNCT
cblr-3040	1909	8	"	"	PUNCT
cblr-3040	1909	9	which	which	PRON
cblr-3040	1909	10	appears	appear	VERB
cblr-3040	1909	11	to	to	PART
cblr-3040	1909	12	have	have	AUX
cblr-3040	1909	13	been	be	AUX
cblr-3040	1909	14	the	the	DET
cblr-3040	1909	15	goal	goal	NOUN
cblr-3040	1909	16	of	of	ADP
cblr-3040	1909	17	many	many	ADJ
cblr-3040	1909	18	companies	company	NOUN
cblr-3040	1909	19	in	in	ADP
cblr-3040	1909	20	reporting	report	VERB
cblr-3040	1909	21	their	their	PRON
cblr-3040	1909	22	synthetic	synthetic	ADJ
cblr-3040	1909	23	leases	lease	NOUN
cblr-3040	1909	24	,	,	PUNCT
cblr-3040	1909	25	off	off	ADP
cblr-3040	1909	26	-	-	PUNCT
cblr-3040	1909	27	balance	balance	NOUN
cblr-3040	1909	28	sheet	sheet	NOUN
cblr-3040	1909	29	partnerships	partnership	NOUN
cblr-3040	1909	30	and	and	CCONJ
cblr-3040	1909	31	employee	employee	NOUN
cblr-3040	1909	32	stock	stock	NOUN
cblr-3040	1909	33	options	option	NOUN
cblr-3040	1909	34	costs	cost	NOUN
cblr-3040	1909	35	,	,	PUNCT
cblr-3040	1909	36	is	be	AUX
cblr-3040	1909	37	simply	simply	ADV
cblr-3040	1909	38	an	an	DET
cblr-3040	1909	39	inadequate	inadequate	ADJ
cblr-3040	1909	40	approach	approach	NOUN
cblr-3040	1909	41	.	.	PUNCT
cblr-3040	1910	1	in	in	ADP
cblr-3040	1910	2	some	some	DET
cblr-3040	1910	3	circumstances	circumstance	NOUN
cblr-3040	1910	4	,	,	PUNCT
cblr-3040	1910	5	it	it	PRON
cblr-3040	1910	6	would	would	AUX
cblr-3040	1910	7	seem	seem	VERB
cblr-3040	1910	8	advisable	advisable	ADJ
cblr-3040	1910	9	for	for	SCONJ
cblr-3040	1910	10	the	the	DET
cblr-3040	1910	11	regulatory	regulatory	ADJ
cblr-3040	1910	12	agencies	agency	NOUN
cblr-3040	1910	13	to	to	PART
cblr-3040	1910	14	exercise	exercise	VERB
cblr-3040	1910	15	their	their	PRON
cblr-3040	1910	16	authority	authority	NOUN
cblr-3040	1910	17	by	by	ADP
cblr-3040	1910	18	requiring	require	VERB
cblr-3040	1910	19	consistent	consistent	ADJ
cblr-3040	1910	20	practices	practice	NOUN
cblr-3040	1910	21	,	,	PUNCT
cblr-3040	1910	22	even	even	ADV
cblr-3040	1910	23	if	if	SCONJ
cblr-3040	1910	24	that	that	PRON
cblr-3040	1910	25	means	mean	VERB
cblr-3040	1910	26	forcing	force	VERB
cblr-3040	1910	27	companies	company	NOUN
cblr-3040	1910	28	to	to	PART
cblr-3040	1910	29	adopt	adopt	VERB
cblr-3040	1910	30	book	book	NOUN
cblr-3040	1910	31	-	-	PUNCT
cblr-3040	1910	32	tax	tax	NOUN
cblr-3040	1910	33	conformity	conformity	NOUN
cblr-3040	1910	34	in	in	ADP
cblr-3040	1910	35	numbers	number	NOUN
cblr-3040	1910	36	actually	actually	ADV
cblr-3040	1910	37	contained	contain	VERB
cblr-3040	1910	38	in	in	ADP
cblr-3040	1910	39	their	their	PRON
cblr-3040	1910	40	tax	tax	NOUN
cblr-3040	1910	41	returns	return	NOUN
cblr-3040	1910	42	and	and	CCONJ
cblr-3040	1910	43	financial	financial	ADJ
cblr-3040	1910	44	statements	statement	NOUN
cblr-3040	1910	45	.	.	PUNCT
cblr-3040	1911	1	in	in	ADP
cblr-3040	1911	2	a	a	DET
cblr-3040	1911	3	sense	sense	NOUN
cblr-3040	1911	4	,	,	PUNCT
cblr-3040	1911	5	this	this	PRON
cblr-3040	1911	6	is	be	AUX
cblr-3040	1911	7	still	still	ADV
cblr-3040	1911	8	just	just	ADV
cblr-3040	1911	9	a	a	DET
cblr-3040	1911	10	call	call	NOUN
cblr-3040	1911	11	for	for	ADP
cblr-3040	1911	12	disclosure	disclosure	NOUN
cblr-3040	1911	13	-but	-but	PUNCT
cblr-3040	1911	14	more	more	ADV
cblr-3040	1911	15	effective	effective	ADJ
cblr-3040	1911	16	disclosure	disclosure	NOUN
cblr-3040	1911	17	.	.	PUNCT
cblr-3040	1912	1	376	376	NUM
cblr-3040	1912	2	andrew	andrew	PROPN
cblr-3040	1912	3	j.	j.	PROPN
cblr-3040	1912	4	cavanaugh	cavanaugh	PROPN
cblr-3040	1912	5	,	,	PUNCT
cblr-3040	1912	6	standards	standard	NOUN
cblr-3040	1912	7	of	of	ADP
cblr-3040	1912	8	disclosure	disclosure	NOUN
cblr-3040	1912	9	in	in	ADP
cblr-3040	1912	10	financial	financial	ADJ
cblr-3040	1912	11	statements	statement	NOUN
cblr-3040	1912	12	,	,	PUNCT
cblr-3040	1912	13	in	in	ADP
cblr-3040	1912	14	federal	federal	ADJ
cblr-3040	1912	15	securities	security	NOUN
cblr-3040	1912	16	law	law	NOUN
cblr-3040	1912	17	and	and	CCONJ
cblr-3040	1912	18	accounting	accounting	NOUN
cblr-3040	1912	19	1933	1933	NUM
cblr-3040	1912	20	-	-	SYM
cblr-3040	1912	21	1970	1970	NUM
cblr-3040	1912	22	selected	select	VERB
cblr-3040	1912	23	addresses	address	NOUN
cblr-3040	1912	24	137	137	NUM
cblr-3040	1912	25	,	,	PUNCT
cblr-3040	1912	26	141	141	NUM
cblr-3040	1912	27	-	-	SYM
cblr-3040	1912	28	42	42	NUM
cblr-3040	1912	29	(	(	PUNCT
cblr-3040	1912	30	gary	gary	PROPN
cblr-3040	1912	31	john	john	PROPN
cblr-3040	1912	32	previts	previts	PROPN
cblr-3040	1912	33	and	and	CCONJ
cblr-3040	1912	34	alfred	alfred	PROPN
cblr-3040	1912	35	r.	r.	PROPN
cblr-3040	1912	36	roberts	roberts	PROPN
cblr-3040	1912	37	eds	eds	PROPN
cblr-3040	1912	38	.	.	PROPN
cblr-3040	1912	39	,	,	PUNCT
cblr-3040	1912	40	1986	1986	NUM
cblr-3040	1912	41	)	)	PUNCT
cblr-3040	1912	42	.	.	PUNCT
cblr-3040	1913	1	3	3	X
cblr-3040	1913	2	.	.	X
cblr-3040	1913	3	possible	possible	ADJ
cblr-3040	1913	4	steps	step	NOUN
cblr-3040	1913	5	beyond	beyond	ADP
cblr-3040	1913	6	footnote	footnote	NOUN
cblr-3040	1913	7	disclosure	disclosure	NOUN
cblr-3040	1913	8	from	from	ADP
cblr-3040	1913	9	the	the	DET
cblr-3040	1913	10	regulators	regulator	NOUN
cblr-3040	1913	11	'	'	PART
cblr-3040	1913	12	perspective	perspective	NOUN
cblr-3040	1913	13	,	,	PUNCT
cblr-3040	1913	14	once	once	SCONJ
cblr-3040	1913	15	it	it	PRON
cblr-3040	1913	16	is	be	AUX
cblr-3040	1913	17	recognized	recognize	VERB
cblr-3040	1913	18	that	that	SCONJ
cblr-3040	1913	19	certain	certain	ADJ
cblr-3040	1913	20	types	type	NOUN
cblr-3040	1913	21	of	of	ADP
cblr-3040	1913	22	transactions	transaction	NOUN
cblr-3040	1913	23	are	be	AUX
cblr-3040	1913	24	divergently	divergently	ADV
cblr-3040	1913	25	reported	report	VERB
cblr-3040	1913	26	for	for	ADP
cblr-3040	1913	27	tax	tax	NOUN
cblr-3040	1913	28	and	and	CCONJ
cblr-3040	1913	29	book	book	NOUN
cblr-3040	1913	30	purposes	purpose	NOUN
cblr-3040	1913	31	,	,	PUNCT
cblr-3040	1913	32	it	it	PRON
cblr-3040	1913	33	would	would	AUX
cblr-3040	1913	34	appear	appear	VERB
cblr-3040	1913	35	logical	logical	ADJ
cblr-3040	1913	36	to	to	ADP
cblr-3040	1913	37	next	next	ADJ
cblr-3040	1913	38	determine	determine	VERB
cblr-3040	1913	39	if	if	SCONJ
cblr-3040	1913	40	the	the	DET
cblr-3040	1913	41	goals	goal	NOUN
cblr-3040	1913	42	of	of	ADP
cblr-3040	1913	43	the	the	DET
cblr-3040	1913	44	two	two	NUM
cblr-3040	1913	45	systems	system	NOUN
cblr-3040	1913	46	of	of	ADP
cblr-3040	1913	47	accounting	accounting	NOUN
cblr-3040	1913	48	are	be	AUX
cblr-3040	1913	49	,	,	PUNCT
cblr-3040	1913	50	with	with	ADP
cblr-3040	1913	51	respect	respect	NOUN
cblr-3040	1913	52	to	to	ADP
cblr-3040	1913	53	the	the	DET
cblr-3040	1913	54	transaction	transaction	NOUN
cblr-3040	1913	55	or	or	CCONJ
cblr-3040	1913	56	item	item	NOUN
cblr-3040	1913	57	in	in	ADP
cblr-3040	1913	58	question	question	NOUN
cblr-3040	1913	59	,	,	PUNCT
cblr-3040	1913	60	sufficiently	sufficiently	ADV
cblr-3040	1913	61	similar	similar	ADJ
cblr-3040	1913	62	as	as	SCONJ
cblr-3040	1913	63	to	to	PART
cblr-3040	1913	64	warrant	warrant	VERB
cblr-3040	1913	65	a	a	DET
cblr-3040	1913	66	consistency	consistency	NOUN
cblr-3040	1913	67	requirement	requirement	NOUN
cblr-3040	1913	68	,	,	PUNCT
cblr-3040	1913	69	or	or	CCONJ
cblr-3040	1913	70	at	at	ADP
cblr-3040	1913	71	least	least	ADJ
cblr-3040	1913	72	a	a	DET
cblr-3040	1913	73	conformity	conformity	NOUN
cblr-3040	1913	74	presumption	presumption	NOUN
cblr-3040	1913	75	.	.	PUNCT
cblr-3040	1914	1	arrangements	arrangement	NOUN
cblr-3040	1914	2	such	such	ADJ
cblr-3040	1914	3	as	as	ADP
cblr-3040	1914	4	synthetic	synthetic	ADJ
cblr-3040	1914	5	leases	lease	NOUN
cblr-3040	1914	6	evidence	evidence	VERB
cblr-3040	1914	7	a	a	DET
cblr-3040	1914	8	need	need	NOUN
cblr-3040	1914	9	to	to	PART
cblr-3040	1914	10	consider	consider	VERB
cblr-3040	1914	11	more	more	ADJ
cblr-3040	1914	12	"	"	PUNCT
cblr-3040	1914	13	booking	booking	NOUN
cblr-3040	1914	14	requirements	requirement	NOUN
cblr-3040	1914	15	"	"	PUNCT
cblr-3040	1914	16	which	which	PRON
cblr-3040	1914	17	would	would	AUX
cblr-3040	1914	18	preclude	preclude	VERB
cblr-3040	1914	19	a	a	DET
cblr-3040	1914	20	company	company	NOUN
cblr-3040	1914	21	from	from	ADP
cblr-3040	1914	22	taking	take	VERB
cblr-3040	1914	23	the	the	DET
cblr-3040	1914	24	position	position	NOUN
cblr-3040	1914	25	it	it	PRON
cblr-3040	1914	26	is	be	AUX
cblr-3040	1914	27	the	the	DET
cblr-3040	1914	28	"	"	PUNCT
cblr-3040	1914	29	tax	tax	NOUN
cblr-3040	1914	30	owner	owner	NOUN
cblr-3040	1914	31	"	"	PUNCT
cblr-3040	1914	32	but	but	CCONJ
cblr-3040	1914	33	not	not	PART
cblr-3040	1914	34	the	the	DET
cblr-3040	1914	35	"	"	PUNCT
cblr-3040	1914	36	book	book	NOUN
cblr-3040	1914	37	owner	owner	NOUN
cblr-3040	1914	38	"	"	PUNCT
cblr-3040	1914	39	of	of	ADP
cblr-3040	1914	40	a	a	DET
cblr-3040	1914	41	given	give	VERB
cblr-3040	1914	42	property	property	NOUN
cblr-3040	1914	43	without	without	ADP
cblr-3040	1914	44	having	having	AUX
cblr-3040	1914	45	first	first	ADV
cblr-3040	1914	46	obtained	obtain	VERB
cblr-3040	1914	47	permission	permission	NOUN
cblr-3040	1914	48	from	from	ADP
cblr-3040	1914	49	the	the	DET
cblr-3040	1914	50	sec	sec	PROPN
cblr-3040	1914	51	and/or	and/or	CCONJ
cblr-3040	1914	52	irs	irs	PROPN
cblr-3040	1914	53	to	to	PART
cblr-3040	1914	54	use	use	VERB
cblr-3040	1914	55	that	that	DET
cblr-3040	1914	56	divergent	divergent	ADJ
cblr-3040	1914	57	accounting	accounting	NOUN
cblr-3040	1914	58	.	.	PUNCT
cblr-3040	1915	1	studies	study	NOUN
cblr-3040	1915	2	might	might	AUX
cblr-3040	1915	3	show	show	VERB
cblr-3040	1915	4	that	that	SCONJ
cblr-3040	1915	5	other	other	ADJ
cblr-3040	1915	6	issues	issue	NOUN
cblr-3040	1915	7	,	,	PUNCT
cblr-3040	1915	8	such	such	ADJ
cblr-3040	1915	9	as	as	ADP
cblr-3040	1915	10	determining	determine	VERB
cblr-3040	1915	11	whether	whether	SCONJ
cblr-3040	1915	12	hybrid	hybrid	ADJ
cblr-3040	1915	13	instruments	instrument	NOUN
cblr-3040	1915	14	,	,	PUNCT
cblr-3040	1915	15	such	such	ADJ
cblr-3040	1915	16	as	as	ADP
cblr-3040	1915	17	mips	mip	NOUN
cblr-3040	1915	18	,	,	PUNCT
cblr-3040	1915	19	constitute	constitute	VERB
cblr-3040	1915	20	"	"	PUNCT
cblr-3040	1915	21	debt	debt	NOUN
cblr-3040	1915	22	"	"	PUNCT
cblr-3040	1915	23	or	or	CCONJ
cblr-3040	1915	24	"	"	PUNCT
cblr-3040	1915	25	equity	equity	NOUN
cblr-3040	1915	26	"	"	PUNCT
cblr-3040	1915	27	(	(	PUNCT
cblr-3040	1915	28	a	a	DET
cblr-3040	1915	29	problematic	problematic	ADJ
cblr-3040	1915	30	area	area	NOUN
cblr-3040	1915	31	for	for	ADP
cblr-3040	1915	32	both	both	PRON
cblr-3040	1915	33	tax	tax	NOUN
cblr-3040	1915	34	and	and	CCONJ
cblr-3040	1915	35	financial	financial	ADJ
cblr-3040	1915	36	disclosure	disclosure	NOUN
cblr-3040	1915	37	purposes	purpose	NOUN
cblr-3040	1915	38	)	)	PUNCT
cblr-3040	1915	39	,	,	PUNCT
cblr-3040	1915	40	could	could	AUX
cblr-3040	1915	41	similarly	similarly	ADV
cblr-3040	1915	42	benefit	benefit	VERB
cblr-3040	1915	43	from	from	ADP
cblr-3040	1915	44	such	such	DET
cblr-3040	1915	45	a	a	DET
cblr-3040	1915	46	consistency	consistency	NOUN
cblr-3040	1915	47	presumption	presumption	NOUN
cblr-3040	1915	48	.	.	PUNCT
cblr-3040	1916	1	77	77	NUM
cblr-3040	1916	2	similarly	similarly	ADV
cblr-3040	1916	3	,	,	PUNCT
cblr-3040	1916	4	and	and	CCONJ
cblr-3040	1916	5	though	though	SCONJ
cblr-3040	1916	6	only	only	ADV
cblr-3040	1916	7	a	a	DET
cblr-3040	1916	8	timing	timing	NOUN
cblr-3040	1916	9	issue	issue	NOUN
cblr-3040	1916	10	,	,	PUNCT
cblr-3040	1916	11	it	it	PRON
cblr-3040	1916	12	might	might	AUX
cblr-3040	1916	13	be	be	AUX
cblr-3040	1916	14	productive	productive	ADJ
cblr-3040	1916	15	for	for	SCONJ
cblr-3040	1916	16	the	the	DET
cblr-3040	1916	17	two	two	NUM
cblr-3040	1916	18	agencies	agency	NOUN
cblr-3040	1916	19	to	to	PART
cblr-3040	1916	20	collaborate	collaborate	VERB
cblr-3040	1916	21	in	in	ADP
cblr-3040	1916	22	comparing	compare	VERB
cblr-3040	1916	23	tax	tax	NOUN
cblr-3040	1916	24	and	and	CCONJ
cblr-3040	1916	25	financial	financial	ADJ
cblr-3040	1916	26	accounting	accounting	NOUN
cblr-3040	1916	27	standards	standard	NOUN
cblr-3040	1916	28	governing	govern	VERB
cblr-3040	1916	29	which	which	DET
cblr-3040	1916	30	public	public	ADJ
cblr-3040	1916	31	company	company	NOUN
cblr-3040	1916	32	costs	cost	NOUN
cblr-3040	1916	33	are	be	AUX
cblr-3040	1916	34	currently	currently	ADV
cblr-3040	1916	35	expensed	expense	VERB
cblr-3040	1916	36	(	(	PUNCT
cblr-3040	1916	37	lowering	lower	VERB
cblr-3040	1916	38	taxable	taxable	ADJ
cblr-3040	1916	39	income	income	NOUN
cblr-3040	1916	40	)	)	PUNCT
cblr-3040	1916	41	and	and	CCONJ
cblr-3040	1916	42	which	which	PRON
cblr-3040	1916	43	capitalized	capitalize	VERB
cblr-3040	1916	44	(	(	PUNCT
cblr-3040	1916	45	avoiding	avoid	VERB
cblr-3040	1916	46	decreases	decrease	NOUN
cblr-3040	1916	47	to	to	ADP
cblr-3040	1916	48	book	book	NOUN
cblr-3040	1916	49	earnings	earning	NOUN
cblr-3040	1916	50	)	)	PUNCT
cblr-3040	1916	51	,	,	PUNCT
cblr-3040	1916	52	and	and	CCONJ
cblr-3040	1916	53	to	to	PART
cblr-3040	1916	54	consider	consider	VERB
cblr-3040	1916	55	some	some	DET
cblr-3040	1916	56	presumptive	presumptive	ADJ
cblr-3040	1916	57	consistency	consistency	NOUN
cblr-3040	1916	58	requirements	requirement	NOUN
cblr-3040	1916	59	in	in	ADP
cblr-3040	1916	60	that	that	DET
cblr-3040	1916	61	area	area	NOUN
cblr-3040	1916	62	of	of	ADP
cblr-3040	1916	63	difficult	difficult	ADJ
cblr-3040	1916	64	factual	factual	ADJ
cblr-3040	1916	65	determinations	determination	NOUN
cblr-3040	1916	66	.	.	PUNCT
cblr-3040	1917	1	378	378	NUM
cblr-3040	1917	2	the	the	DET
cblr-3040	1917	3	concept	concept	NOUN
cblr-3040	1917	4	of	of	ADP
cblr-3040	1917	5	"	"	PUNCT
cblr-3040	1917	6	we	we	PRON
cblr-3040	1917	7	just	just	ADV
cblr-3040	1917	8	do	do	AUX
cblr-3040	1917	9	that	that	PRON
cblr-3040	1917	10	for	for	ADP
cblr-3040	1917	11	tax	tax	NOUN
cblr-3040	1917	12	purposes	purpose	NOUN
cblr-3040	1917	13	"	"	PUNCT
cblr-3040	1917	14	is	be	AUX
cblr-3040	1917	15	and	and	CCONJ
cblr-3040	1917	16	should	should	AUX
cblr-3040	1917	17	be	be	AUX
cblr-3040	1917	18	troubling	troubling	ADJ
cblr-3040	1917	19	in	in	ADP
cblr-3040	1917	20	the	the	DET
cblr-3040	1917	21	absence	absence	NOUN
cblr-3040	1917	22	of	of	ADP
cblr-3040	1917	23	clear	clear	ADJ
cblr-3040	1917	24	reasons	reason	NOUN
cblr-3040	1917	25	for	for	ADP
cblr-3040	1917	26	the	the	DET
cblr-3040	1917	27	divergence	divergence	NOUN
cblr-3040	1917	28	.	.	PUNCT
cblr-3040	1918	1	across	across	ADP
cblr-3040	1918	2	the	the	DET
cblr-3040	1918	3	board	board	NOUN
cblr-3040	1918	4	book	book	NOUN
cblr-3040	1918	5	-	-	PUNCT
cblr-3040	1918	6	tax	tax	NOUN
cblr-3040	1918	7	conformity	conformity	NOUN
cblr-3040	1918	8	has	have	AUX
cblr-3040	1918	9	been	be	AUX
cblr-3040	1918	10	317	317	NUM
cblr-3040	1918	11	see	see	VERB
cblr-3040	1918	12	supra	supra	ADJ
cblr-3040	1918	13	text	text	NOUN
cblr-3040	1918	14	accompanying	accompany	VERB
cblr-3040	1918	15	note	note	NOUN
cblr-3040	1918	16	70	70	NUM
cblr-3040	1918	17	.	.	PUNCT
cblr-3040	1919	1	see	see	AUX
cblr-3040	1919	2	also	also	ADV
cblr-3040	1919	3	jct	jct	PROPN
cblr-3040	1919	4	enron	enron	PROPN
cblr-3040	1919	5	testimony	testimony	NOUN
cblr-3040	1919	6	,	,	PUNCT
cblr-3040	1919	7	supra	supra	PROPN
cblr-3040	1919	8	note	note	NOUN
cblr-3040	1919	9	365	365	NUM
cblr-3040	1919	10	,	,	PUNCT
cblr-3040	1919	11	at	at	ADP
cblr-3040	1919	12	23	23	NUM
cblr-3040	1919	13	(	(	PUNCT
cblr-3040	1919	14	suggesting	suggest	VERB
cblr-3040	1919	15	,	,	PUNCT
cblr-3040	1919	16	as	as	ADP
cblr-3040	1919	17	one	one	NUM
cblr-3040	1919	18	alternative	alternative	NOUN
cblr-3040	1919	19	in	in	ADP
cblr-3040	1919	20	addressing	address	VERB
cblr-3040	1919	21	debt	debt	NOUN
cblr-3040	1919	22	/	/	SYM
cblr-3040	1919	23	equity	equity	NOUN
cblr-3040	1919	24	issues	issue	NOUN
cblr-3040	1919	25	in	in	ADP
cblr-3040	1919	26	structured	structured	ADJ
cblr-3040	1919	27	financing	financing	NOUN
cblr-3040	1919	28	transactions	transaction	NOUN
cblr-3040	1919	29	,	,	PUNCT
cblr-3040	1919	30	that	that	SCONJ
cblr-3040	1919	31	the	the	DET
cblr-3040	1919	32	tax	tax	NOUN
cblr-3040	1919	33	characterization	characterization	NOUN
cblr-3040	1919	34	be	be	AUX
cblr-3040	1919	35	made	make	VERB
cblr-3040	1919	36	to	to	PART
cblr-3040	1919	37	follow	follow	VERB
cblr-3040	1919	38	the	the	DET
cblr-3040	1919	39	financial	financial	ADJ
cblr-3040	1919	40	accounting	accounting	NOUN
cblr-3040	1919	41	treatment	treatment	NOUN
cblr-3040	1919	42	-once	-once	PROPN
cblr-3040	1919	43	again	again	ADV
cblr-3040	1919	44	suggesting	suggest	VERB
cblr-3040	1919	45	a	a	DET
cblr-3040	1919	46	"	"	PUNCT
cblr-3040	1919	47	book	book	NOUN
cblr-3040	1919	48	follows	follow	VERB
cblr-3040	1919	49	tax	tax	NOUN
cblr-3040	1919	50	"	"	PUNCT
cblr-3040	1919	51	conformity	conformity	NOUN
cblr-3040	1919	52	requirement	requirement	NOUN
cblr-3040	1919	53	without	without	ADP
cblr-3040	1919	54	acknowledging	acknowledge	VERB
cblr-3040	1919	55	the	the	DET
cblr-3040	1919	56	possibility	possibility	NOUN
cblr-3040	1919	57	that	that	SCONJ
cblr-3040	1919	58	it	it	PRON
cblr-3040	1919	59	might	might	AUX
cblr-3040	1919	60	be	be	AUX
cblr-3040	1919	61	more	more	ADV
cblr-3040	1919	62	appropriate	appropriate	ADJ
cblr-3040	1919	63	for	for	SCONJ
cblr-3040	1919	64	book	book	NOUN
cblr-3040	1919	65	to	to	PART
cblr-3040	1919	66	follow	follow	VERB
cblr-3040	1919	67	tax	tax	NOUN
cblr-3040	1919	68	to	to	PART
cblr-3040	1919	69	avoid	avoid	VERB
cblr-3040	1919	70	abusive	abusive	ADJ
cblr-3040	1919	71	inconsistency	inconsistency	NOUN
cblr-3040	1919	72	in	in	ADP
cblr-3040	1919	73	certain	certain	ADJ
cblr-3040	1919	74	situations	situation	NOUN
cblr-3040	1919	75	)	)	PUNCT
cblr-3040	1919	76	.	.	PUNCT
cblr-3040	1920	1	378	378	NUM
cblr-3040	1920	2	but	but	CCONJ
cblr-3040	1920	3	see	see	VERB
cblr-3040	1920	4	geier	geier	NOUN
cblr-3040	1920	5	,	,	PUNCT
cblr-3040	1920	6	supra	supra	PROPN
cblr-3040	1920	7	note	note	PROPN
cblr-3040	1920	8	180	180	NUM
cblr-3040	1920	9	,	,	PUNCT
cblr-3040	1920	10	at	at	ADP
cblr-3040	1920	11	41	41	NUM
cblr-3040	1920	12	-	-	SYM
cblr-3040	1920	13	57	57	NUM
cblr-3040	1920	14	(	(	PUNCT
cblr-3040	1920	15	analyzing	analyze	VERB
cblr-3040	1920	16	the	the	DET
cblr-3040	1920	17	tax	tax	NOUN
cblr-3040	1920	18	law	law	NOUN
cblr-3040	1920	19	perspective	perspective	NOUN
cblr-3040	1920	20	on	on	ADP
cblr-3040	1920	21	"	"	PUNCT
cblr-3040	1920	22	capitalization	capitalization	NOUN
cblr-3040	1920	23	"	"	PUNCT
cblr-3040	1920	24	and	and	CCONJ
cblr-3040	1920	25	arguing	argue	VERB
cblr-3040	1920	26	that	that	SCONJ
cblr-3040	1920	27	the	the	DET
cblr-3040	1920	28	underlying	underlie	VERB
cblr-3040	1920	29	tax	tax	NOUN
cblr-3040	1920	30	principles	principle	NOUN
cblr-3040	1920	31	should	should	AUX
cblr-3040	1920	32	not	not	PART
cblr-3040	1920	33	be	be	AUX
cblr-3040	1920	34	based	base	VERB
cblr-3040	1920	35	on	on	ADP
cblr-3040	1920	36	gaap	gaap	PROPN
cblr-3040	1920	37	's	's	PART
cblr-3040	1920	38	"	"	PUNCT
cblr-3040	1920	39	matching	match	VERB
cblr-3040	1920	40	principle	principle	NOUN
cblr-3040	1920	41	"	"	PUNCT
cblr-3040	1920	42	)	)	PUNCT
cblr-3040	1920	43	.	.	PUNCT
cblr-3040	1921	1	[	[	X
cblr-3040	1921	2	vol	vol	NOUN
cblr-3040	1921	3	.	.	PUNCT
cblr-3040	1921	4	2003columbia	2003columbia	NUM
cblr-3040	1921	5	business	business	NOUN
cblr-3040	1921	6	la	la	PROPN
cblr-3040	1921	7	w	w	PROPN
cblr-3040	1921	8	review	review	NOUN
cblr-3040	1921	9	no	no	INTJ
cblr-3040	1921	10	.	.	PUNCT
cblr-3040	1922	1	1:35	1:35	NUM
cblr-3040	1922	2	]	]	PUNCT
cblr-3040	1922	3	stopping	stop	VERB
cblr-3040	1922	4	enron	enron	PROPN
cblr-3040	1922	5	end	end	NOUN
cblr-3040	1922	6	-	-	PUNCT
cblr-3040	1922	7	runs	run	NOUN
cblr-3040	1922	8	and	and	CCONJ
cblr-3040	1922	9	other	other	ADJ
cblr-3040	1922	10	trick	trick	NOUN
cblr-3040	1922	11	plays	play	VERB
cblr-3040	1922	12	189	189	NUM
cblr-3040	1922	13	demonstrated	demonstrate	VERB
cblr-3040	1922	14	to	to	PART
cblr-3040	1922	15	be	be	AUX
cblr-3040	1922	16	both	both	CCONJ
cblr-3040	1922	17	impractical	impractical	ADJ
cblr-3040	1922	18	and	and	CCONJ
cblr-3040	1922	19	undesirable	undesirable	ADJ
cblr-3040	1922	20	.	.	PUNCT
cblr-3040	1923	1	but	but	CCONJ
cblr-3040	1923	2	selective	selective	ADJ
cblr-3040	1923	3	use	use	NOUN
cblr-3040	1923	4	of	of	ADP
cblr-3040	1923	5	consistency	consistency	NOUN
cblr-3040	1923	6	requirements	requirement	NOUN
cblr-3040	1923	7	,	,	PUNCT
cblr-3040	1923	8	or	or	CCONJ
cblr-3040	1923	9	at	at	ADP
cblr-3040	1923	10	least	least	ADJ
cblr-3040	1923	11	presumptions	presumption	NOUN
cblr-3040	1923	12	,	,	PUNCT
cblr-3040	1923	13	should	should	AUX
cblr-3040	1923	14	be	be	AUX
cblr-3040	1923	15	considered	consider	VERB
cblr-3040	1923	16	-from	-from	ADJ
cblr-3040	1923	17	both	both	CCONJ
cblr-3040	1923	18	the	the	DET
cblr-3040	1923	19	tax	tax	NOUN
cblr-3040	1923	20	reporting	reporting	NOUN
cblr-3040	1923	21	and	and	CCONJ
cblr-3040	1923	22	financial	financial	ADJ
cblr-3040	1923	23	statement	statement	NOUN
cblr-3040	1923	24	perspectives	perspective	NOUN
cblr-3040	1923	25	-especially	-especially	ADV
cblr-3040	1923	26	in	in	ADP
cblr-3040	1923	27	areas	area	NOUN
cblr-3040	1923	28	,	,	PUNCT
cblr-3040	1923	29	such	such	ADJ
cblr-3040	1923	30	as	as	ADP
cblr-3040	1923	31	off	off	ADP
cblr-3040	1923	32	-	-	PUNCT
cblr-3040	1923	33	balance	balance	NOUN
cblr-3040	1923	34	sheet	sheet	NOUN
cblr-3040	1923	35	financing	financing	NOUN
cblr-3040	1923	36	,	,	PUNCT
cblr-3040	1923	37	where	where	SCONJ
cblr-3040	1923	38	abuse	abuse	NOUN
cblr-3040	1923	39	has	have	AUX
cblr-3040	1923	40	been	be	AUX
cblr-3040	1923	41	perceived	perceive	VERB
cblr-3040	1923	42	and	and	CCONJ
cblr-3040	1923	43	the	the	DET
cblr-3040	1923	44	sec	sec	PROPN
cblr-3040	1923	45	has	have	AUX
cblr-3040	1923	46	been	be	AUX
cblr-3040	1923	47	directed	direct	VERB
cblr-3040	1923	48	to	to	PART
cblr-3040	1923	49	undertake	undertake	VERB
cblr-3040	1923	50	studies	study	NOUN
cblr-3040	1923	51	.	.	PUNCT
cblr-3040	1924	1	enhanced	enhance	VERB
cblr-3040	1924	2	inter	inter	ADJ
cblr-3040	1924	3	-	-	ADJ
cblr-3040	1924	4	agency	agency	ADJ
cblr-3040	1924	5	examination	examination	NOUN
cblr-3040	1924	6	of	of	ADP
cblr-3040	1924	7	comprehensive	comprehensive	ADJ
cblr-3040	1924	8	book	book	NOUN
cblr-3040	1924	9	-	-	PUNCT
cblr-3040	1924	10	tax	tax	NOUN
cblr-3040	1924	11	disclosures	disclosure	NOUN
cblr-3040	1924	12	would	would	AUX
cblr-3040	1924	13	likely	likely	ADV
cblr-3040	1924	14	identify	identify	VERB
cblr-3040	1924	15	several	several	ADJ
cblr-3040	1924	16	key	key	ADJ
cblr-3040	1924	17	instances	instance	NOUN
cblr-3040	1924	18	where	where	SCONJ
cblr-3040	1924	19	booking	booking	NOUN
cblr-3040	1924	20	requirements	requirement	NOUN
cblr-3040	1924	21	have	have	VERB
cblr-3040	1924	22	potential	potential	ADJ
cblr-3040	1924	23	value	value	NOUN
cblr-3040	1924	24	in	in	ADP
cblr-3040	1924	25	terms	term	NOUN
cblr-3040	1924	26	of	of	ADP
cblr-3040	1924	27	keeping	keep	VERB
cblr-3040	1924	28	honest	honest	ADJ
cblr-3040	1924	29	and	and	CCONJ
cblr-3040	1924	30	transparent	transparent	ADJ
cblr-3040	1924	31	both	both	CCONJ
cblr-3040	1924	32	the	the	DET
cblr-3040	1924	33	book	book	NOUN
cblr-3040	1924	34	and	and	CCONJ
cblr-3040	1924	35	tax	tax	NOUN
cblr-3040	1924	36	accounting	accounting	NOUN
cblr-3040	1924	37	for	for	ADP
cblr-3040	1924	38	business	business	NOUN
cblr-3040	1924	39	transactions	transaction	NOUN
cblr-3040	1924	40	.	.	PUNCT
cblr-3040	1925	1	since	since	SCONJ
cblr-3040	1925	2	many	many	ADJ
cblr-3040	1925	3	emerging	emerge	VERB
cblr-3040	1925	4	issues	issue	NOUN
cblr-3040	1925	5	involve	involve	VERB
cblr-3040	1925	6	book	book	NOUN
cblr-3040	1925	7	-	-	PUNCT
cblr-3040	1925	8	tax	tax	NOUN
cblr-3040	1925	9	disparities	disparity	NOUN
cblr-3040	1925	10	,	,	PUNCT
cblr-3040	1925	11	it	it	PRON
cblr-3040	1925	12	seems	seem	VERB
cblr-3040	1925	13	the	the	DET
cblr-3040	1925	14	treasury	treasury	PROPN
cblr-3040	1925	15	department	department	NOUN
cblr-3040	1925	16	should	should	AUX
cblr-3040	1925	17	be	be	AUX
cblr-3040	1925	18	a	a	DET
cblr-3040	1925	19	strong	strong	ADJ
cblr-3040	1925	20	force	force	NOUN
cblr-3040	1925	21	,	,	PUNCT
cblr-3040	1925	22	along	along	ADP
cblr-3040	1925	23	with	with	ADP
cblr-3040	1925	24	the	the	DET
cblr-3040	1925	25	sec	sec	PROPN
cblr-3040	1925	26	and	and	CCONJ
cblr-3040	1925	27	the	the	DET
cblr-3040	1925	28	traditional	traditional	ADJ
cblr-3040	1925	29	accounting	accounting	NOUN
cblr-3040	1925	30	industry	industry	NOUN
cblr-3040	1925	31	participants	participant	NOUN
cblr-3040	1925	32	,	,	PUNCT
cblr-3040	1925	33	in	in	ADP
cblr-3040	1925	34	the	the	DET
cblr-3040	1925	35	work	work	NOUN
cblr-3040	1925	36	of	of	ADP
cblr-3040	1925	37	fasb	fasb	NOUN
cblr-3040	1925	38	's	's	PART
cblr-3040	1925	39	emerging	emerge	VERB
cblr-3040	1925	40	issues	issue	NOUN
cblr-3040	1925	41	task	task	NOUN
cblr-3040	1925	42	force	force	NOUN
cblr-3040	1925	43	.	.	PUNCT
cblr-3040	1926	1	such	such	ADJ
cblr-3040	1926	2	collaborative	collaborative	ADJ
cblr-3040	1926	3	inter	inter	ADJ
cblr-3040	1926	4	-	-	ADJ
cblr-3040	1926	5	agency	agency	ADJ
cblr-3040	1926	6	exploitation	exploitation	NOUN
cblr-3040	1926	7	of	of	ADP
cblr-3040	1926	8	booktax	booktax	NOUN
cblr-3040	1926	9	conformity	conformity	NOUN
cblr-3040	1926	10	analysis	analysis	NOUN
cblr-3040	1926	11	to	to	PART
cblr-3040	1926	12	defend	defend	VERB
cblr-3040	1926	13	against	against	ADP
cblr-3040	1926	14	accounting	accounting	NOUN
cblr-3040	1926	15	tricks	trick	NOUN
cblr-3040	1926	16	has	have	VERB
cblr-3040	1926	17	significant	significant	ADJ
cblr-3040	1926	18	potential	potential	NOUN
cblr-3040	1926	19	to	to	PART
cblr-3040	1926	20	improve	improve	VERB
cblr-3040	1926	21	both	both	DET
cblr-3040	1926	22	the	the	DET
cblr-3040	1926	23	income	income	NOUN
cblr-3040	1926	24	taxation	taxation	NOUN
cblr-3040	1926	25	and	and	CCONJ
cblr-3040	1926	26	securities	security	NOUN
cblr-3040	1926	27	regulation	regulation	NOUN
cblr-3040	1926	28	systems	system	NOUN
cblr-3040	1926	29	in	in	ADP
cblr-3040	1926	30	the	the	DET
cblr-3040	1926	31	united	united	PROPN
cblr-3040	1926	32	states	states	PROPN
cblr-3040	1926	33	.	.	PUNCT
cblr-3040	1927	1	v.	v.	ADP
cblr-3040	1927	2	conclusion	conclusion	NOUN
cblr-3040	1927	3	the	the	DET
cblr-3040	1927	4	treasury	treasury	PROPN
cblr-3040	1927	5	department	department	PROPN
cblr-3040	1927	6	and	and	CCONJ
cblr-3040	1927	7	the	the	DET
cblr-3040	1927	8	sec	sec	PROPN
cblr-3040	1927	9	have	have	AUX
cblr-3040	1927	10	by	by	ADP
cblr-3040	1927	11	regulation	regulation	NOUN
cblr-3040	1927	12	acknowledged	acknowledge	VERB
cblr-3040	1927	13	that	that	SCONJ
cblr-3040	1927	14	there	there	PRON
cblr-3040	1927	15	is	be	VERB
cblr-3040	1927	16	value	value	NOUN
cblr-3040	1927	17	in	in	ADP
cblr-3040	1927	18	book	book	NOUN
cblr-3040	1927	19	-	-	PUNCT
cblr-3040	1927	20	tax	tax	NOUN
cblr-3040	1927	21	comparisons	comparison	NOUN
cblr-3040	1927	22	.	.	PUNCT
cblr-3040	1928	1	nevertheless	nevertheless	ADV
cblr-3040	1928	2	,	,	PUNCT
cblr-3040	1928	3	the	the	DET
cblr-3040	1928	4	government	government	NOUN
cblr-3040	1928	5	has	have	AUX
cblr-3040	1928	6	not	not	PART
cblr-3040	1928	7	given	give	VERB
cblr-3040	1928	8	particularly	particularly	ADV
cblr-3040	1928	9	high	high	ADJ
cblr-3040	1928	10	priority	priority	NOUN
cblr-3040	1928	11	to	to	ADP
cblr-3040	1928	12	inter	inter	ADJ
cblr-3040	1928	13	-	-	ADJ
cblr-3040	1928	14	agency	agency	ADJ
cblr-3040	1928	15	coordination	coordination	NOUN
cblr-3040	1928	16	of	of	ADP
cblr-3040	1928	17	penetrating	penetrate	VERB
cblr-3040	1928	18	review	review	NOUN
cblr-3040	1928	19	of	of	ADP
cblr-3040	1928	20	book	book	NOUN
cblr-3040	1928	21	and	and	CCONJ
cblr-3040	1928	22	tax	tax	NOUN
cblr-3040	1928	23	accounting	accounting	NOUN
cblr-3040	1928	24	differences	difference	NOUN
cblr-3040	1928	25	to	to	PART
cblr-3040	1928	26	detect	detect	VERB
cblr-3040	1928	27	and	and	CCONJ
cblr-3040	1928	28	address	address	VERB
cblr-3040	1928	29	corporate	corporate	ADJ
cblr-3040	1928	30	tax	tax	NOUN
cblr-3040	1928	31	shelters	shelter	NOUN
cblr-3040	1928	32	and	and	CCONJ
cblr-3040	1928	33	financial	financial	ADJ
cblr-3040	1928	34	accounting	accounting	NOUN
cblr-3040	1928	35	abuses	abuse	NOUN
cblr-3040	1928	36	.	.	PUNCT
cblr-3040	1929	1	this	this	DET
cblr-3040	1929	2	circumstance	circumstance	NOUN
cblr-3040	1929	3	is	be	AUX
cblr-3040	1929	4	largely	largely	ADV
cblr-3040	1929	5	due	due	ADJ
cblr-3040	1929	6	to	to	ADP
cblr-3040	1929	7	the	the	DET
cblr-3040	1929	8	success	success	NOUN
cblr-3040	1929	9	of	of	ADP
cblr-3040	1929	10	the	the	DET
cblr-3040	1929	11	accounting	accounting	NOUN
cblr-3040	1929	12	profession	profession	NOUN
cblr-3040	1929	13	in	in	ADP
cblr-3040	1929	14	confining	confine	VERB
cblr-3040	1929	15	the	the	DET
cblr-3040	1929	16	accounting	accounting	NOUN
cblr-3040	1929	17	conformity	conformity	NOUN
cblr-3040	1929	18	debate	debate	NOUN
cblr-3040	1929	19	to	to	ADP
cblr-3040	1929	20	the	the	DET
cblr-3040	1929	21	question	question	NOUN
cblr-3040	1929	22	of	of	ADP
cblr-3040	1929	23	the	the	DET
cblr-3040	1929	24	extent	extent	NOUN
cblr-3040	1929	25	to	to	PART
cblr-3040	1929	26	which	which	PRON
cblr-3040	1929	27	"	"	PUNCT
cblr-3040	1929	28	tax	tax	NOUN
cblr-3040	1929	29	should	should	AUX
cblr-3040	1929	30	follow	follow	VERB
cblr-3040	1929	31	book	book	NOUN
cblr-3040	1929	32	"	"	PUNCT
cblr-3040	1929	33	by	by	ADP
cblr-3040	1929	34	promoting	promote	VERB
cblr-3040	1929	35	an	an	DET
cblr-3040	1929	36	unjustifiably	unjustifiably	ADV
cblr-3040	1929	37	monolithic	monolithic	ADJ
cblr-3040	1929	38	view	view	NOUN
cblr-3040	1929	39	of	of	ADP
cblr-3040	1929	40	the	the	DET
cblr-3040	1929	41	tax	tax	NOUN
cblr-3040	1929	42	law	law	NOUN
cblr-3040	1929	43	as	as	ADP
cblr-3040	1929	44	a	a	DET
cblr-3040	1929	45	system	system	NOUN
cblr-3040	1929	46	too	too	ADV
cblr-3040	1929	47	quirky	quirky	ADJ
cblr-3040	1929	48	to	to	PART
cblr-3040	1929	49	use	use	VERB
cblr-3040	1929	50	as	as	ADP
cblr-3040	1929	51	a	a	DET
cblr-3040	1929	52	reference	reference	NOUN
cblr-3040	1929	53	point	point	NOUN
cblr-3040	1929	54	for	for	ADP
cblr-3040	1929	55	"	"	PUNCT
cblr-3040	1929	56	proper	proper	ADJ
cblr-3040	1929	57	"	"	PUNCT
cblr-3040	1929	58	financial	financial	ADJ
cblr-3040	1929	59	accounting	accounting	NOUN
cblr-3040	1929	60	.	.	PUNCT
cblr-3040	1930	1	differences	difference	NOUN
cblr-3040	1930	2	between	between	ADP
cblr-3040	1930	3	tax	tax	NOUN
cblr-3040	1930	4	and	and	CCONJ
cblr-3040	1930	5	book	book	NOUN
cblr-3040	1930	6	accounting	account	VERB
cblr-3040	1930	7	on	on	ADP
cblr-3040	1930	8	"	"	PUNCT
cblr-3040	1930	9	timing	timing	NOUN
cblr-3040	1930	10	"	"	PUNCT
cblr-3040	1930	11	issues	issue	NOUN
cblr-3040	1930	12	and	and	CCONJ
cblr-3040	1930	13	tax	tax	NOUN
cblr-3040	1930	14	subsidies	subsidy	NOUN
cblr-3040	1930	15	may	may	AUX
cblr-3040	1930	16	often	often	ADV
cblr-3040	1930	17	be	be	AUX
cblr-3040	1930	18	legitimate	legitimate	ADJ
cblr-3040	1930	19	,	,	PUNCT
cblr-3040	1930	20	but	but	CCONJ
cblr-3040	1930	21	on	on	ADP
cblr-3040	1930	22	such	such	ADJ
cblr-3040	1930	23	fundamental	fundamental	ADJ
cblr-3040	1930	24	questions	question	NOUN
cblr-3040	1930	25	as	as	ADP
cblr-3040	1930	26	"	"	PUNCT
cblr-3040	1930	27	who	who	PRON
cblr-3040	1930	28	really	really	ADV
cblr-3040	1930	29	owns	own	VERB
cblr-3040	1930	30	this	this	DET
cblr-3040	1930	31	property	property	NOUN
cblr-3040	1930	32	and	and	CCONJ
cblr-3040	1930	33	owes	owe	VERB
cblr-3040	1930	34	this	this	DET
cblr-3040	1930	35	debt	debt	NOUN
cblr-3040	1930	36	?	?	PUNCT
cblr-3040	1930	37	"	"	PUNCT
cblr-3040	1930	38	or	or	CCONJ
cblr-3040	1930	39	"	"	PUNCT
cblr-3040	1930	40	is	be	AUX
cblr-3040	1930	41	there	there	PRON
cblr-3040	1930	42	a	a	DET
cblr-3040	1930	43	compensation	compensation	NOUN
cblr-3040	1930	44	cost	cost	NOUN
cblr-3040	1930	45	here	here	ADV
cblr-3040	1930	46	?	?	PUNCT
cblr-3040	1930	47	,	,	PUNCT
cblr-3040	1930	48	"	"	PUNCT
cblr-3040	1930	49	tax	tax	NOUN
cblr-3040	1930	50	and	and	CCONJ
cblr-3040	1930	51	book	book	NOUN
cblr-3040	1930	52	accounting	accounting	NOUN
cblr-3040	1930	53	should	should	AUX
cblr-3040	1930	54	share	share	VERB
cblr-3040	1930	55	a	a	DET
cblr-3040	1930	56	common	common	ADJ
cblr-3040	1930	57	purpose	purpose	NOUN
cblr-3040	1930	58	.	.	PUNCT
cblr-3040	1931	1	columbia	columbia	PROPN
cblr-3040	1931	2	business	business	PROPN
cblr-3040	1931	3	law	law	PROPN
cblr-3040	1931	4	review	review	VERB
cblr-3040	1931	5	more	more	ADV
cblr-3040	1931	6	comprehensive	comprehensive	ADJ
cblr-3040	1931	7	and	and	CCONJ
cblr-3040	1931	8	understandable	understandable	ADJ
cblr-3040	1931	9	public	public	ADJ
cblr-3040	1931	10	company	company	NOUN
cblr-3040	1931	11	disclosure	disclosure	NOUN
cblr-3040	1931	12	of	of	ADP
cblr-3040	1931	13	book	book	NOUN
cblr-3040	1931	14	-	-	PUNCT
cblr-3040	1931	15	tax	tax	NOUN
cblr-3040	1931	16	differences	difference	NOUN
cblr-3040	1931	17	to	to	ADP
cblr-3040	1931	18	the	the	DET
cblr-3040	1931	19	taxing	tax	VERB
cblr-3040	1931	20	authorities	authority	NOUN
cblr-3040	1931	21	,	,	PUNCT
cblr-3040	1931	22	the	the	DET
cblr-3040	1931	23	sec	sec	PROPN
cblr-3040	1931	24	,	,	PUNCT
cblr-3040	1931	25	and	and	CCONJ
cblr-3040	1931	26	the	the	DET
cblr-3040	1931	27	public	public	NOUN
cblr-3040	1931	28	would	would	AUX
cblr-3040	1931	29	be	be	AUX
cblr-3040	1931	30	a	a	DET
cblr-3040	1931	31	sensible	sensible	ADJ
cblr-3040	1931	32	and	and	CCONJ
cblr-3040	1931	33	significant	significant	ADJ
cblr-3040	1931	34	improvement	improvement	NOUN
cblr-3040	1931	35	to	to	ADP
cblr-3040	1931	36	the	the	DET
cblr-3040	1931	37	current	current	ADJ
cblr-3040	1931	38	situation	situation	NOUN
cblr-3040	1931	39	,	,	PUNCT
cblr-3040	1931	40	facilitating	facilitate	VERB
cblr-3040	1931	41	more	more	ADJ
cblr-3040	1931	42	reasoned	reason	VERB
cblr-3040	1931	43	analysis	analysis	NOUN
cblr-3040	1931	44	of	of	ADP
cblr-3040	1931	45	whether	whether	SCONJ
cblr-3040	1931	46	the	the	DET
cblr-3040	1931	47	reporting	reporting	NOUN
cblr-3040	1931	48	of	of	ADP
cblr-3040	1931	49	given	give	VERB
cblr-3040	1931	50	transactions	transaction	NOUN
cblr-3040	1931	51	results	result	NOUN
cblr-3040	1931	52	in	in	ADP
cblr-3040	1931	53	justified	justified	ADJ
cblr-3040	1931	54	book	book	NOUN
cblr-3040	1931	55	-	-	PUNCT
cblr-3040	1931	56	tax	tax	NOUN
cblr-3040	1931	57	divergence	divergence	NOUN
cblr-3040	1931	58	or	or	CCONJ
cblr-3040	1931	59	abuse	abuse	NOUN
cblr-3040	1931	60	.	.	PUNCT
cblr-3040	1932	1	a	a	DET
cblr-3040	1932	2	treasury	treasury	PROPN
cblr-3040	1932	3	/	/	SYM
cblr-3040	1932	4	sec	sec	PROPN
cblr-3040	1932	5	joint	joint	ADJ
cblr-3040	1932	6	task	task	PROPN
cblr-3040	1932	7	force	force	NOUN
cblr-3040	1932	8	to	to	PART
cblr-3040	1932	9	develop	develop	VERB
cblr-3040	1932	10	the	the	DET
cblr-3040	1932	11	type	type	NOUN
cblr-3040	1932	12	of	of	ADP
cblr-3040	1932	13	comprehensive	comprehensive	ADJ
cblr-3040	1932	14	book	book	NOUN
cblr-3040	1932	15	-	-	PUNCT
cblr-3040	1932	16	tax	tax	NOUN
cblr-3040	1932	17	comparison	comparison	NOUN
cblr-3040	1932	18	schedule	schedule	NOUN
cblr-3040	1932	19	commentators	commentator	NOUN
cblr-3040	1932	20	have	have	AUX
cblr-3040	1932	21	proposed	propose	VERB
cblr-3040	1932	22	may	may	AUX
cblr-3040	1932	23	be	be	AUX
cblr-3040	1932	24	in	in	ADP
cblr-3040	1932	25	order	order	NOUN
cblr-3040	1932	26	,	,	PUNCT
cblr-3040	1932	27	drawing	draw	VERB
cblr-3040	1932	28	on	on	ADP
cblr-3040	1932	29	the	the	DET
cblr-3040	1932	30	combined	combine	VERB
cblr-3040	1932	31	experiences	experience	NOUN
cblr-3040	1932	32	of	of	ADP
cblr-3040	1932	33	those	those	DET
cblr-3040	1932	34	agencies	agency	NOUN
cblr-3040	1932	35	in	in	ADP
cblr-3040	1932	36	dealing	deal	VERB
cblr-3040	1932	37	with	with	ADP
cblr-3040	1932	38	the	the	DET
cblr-3040	1932	39	complexities	complexity	NOUN
cblr-3040	1932	40	of	of	ADP
cblr-3040	1932	41	innovative	innovative	ADJ
cblr-3040	1932	42	tax	tax	NOUN
cblr-3040	1932	43	shelters	shelter	NOUN
cblr-3040	1932	44	and	and	CCONJ
cblr-3040	1932	45	managed	manage	VERB
cblr-3040	1932	46	earnings	earning	NOUN
cblr-3040	1932	47	gimmicks	gimmick	NOUN
cblr-3040	1932	48	.	.	PUNCT
cblr-3040	1933	1	a	a	DET
cblr-3040	1933	2	coordinated	coordinate	VERB
cblr-3040	1933	3	system	system	NOUN
cblr-3040	1933	4	of	of	ADP
cblr-3040	1933	5	disclosure	disclosure	NOUN
cblr-3040	1933	6	requirements	requirement	NOUN
cblr-3040	1933	7	is	be	AUX
cblr-3040	1933	8	,	,	PUNCT
cblr-3040	1933	9	however	however	ADV
cblr-3040	1933	10	,	,	PUNCT
cblr-3040	1933	11	only	only	ADV
cblr-3040	1933	12	a	a	DET
cblr-3040	1933	13	first	first	ADJ
cblr-3040	1933	14	,	,	PUNCT
cblr-3040	1933	15	though	though	SCONJ
cblr-3040	1933	16	critical	critical	ADJ
cblr-3040	1933	17	,	,	PUNCT
cblr-3040	1933	18	step	step	NOUN
cblr-3040	1933	19	.	.	PUNCT
cblr-3040	1934	1	it	it	PRON
cblr-3040	1934	2	is	be	AUX
cblr-3040	1934	3	also	also	ADV
cblr-3040	1934	4	time	time	NOUN
cblr-3040	1934	5	to	to	PART
cblr-3040	1934	6	reconsider	reconsider	VERB
cblr-3040	1934	7	the	the	DET
cblr-3040	1934	8	restraint	restraint	NOUN
cblr-3040	1934	9	the	the	DET
cblr-3040	1934	10	government	government	NOUN
cblr-3040	1934	11	has	have	AUX
cblr-3040	1934	12	customarily	customarily	ADV
cblr-3040	1934	13	shown	show	VERB
cblr-3040	1934	14	in	in	ADP
cblr-3040	1934	15	the	the	DET
cblr-3040	1934	16	process	process	NOUN
cblr-3040	1934	17	of	of	ADP
cblr-3040	1934	18	setting	set	VERB
cblr-3040	1934	19	financial	financial	ADJ
cblr-3040	1934	20	accounting	accounting	NOUN
cblr-3040	1934	21	standards	standard	NOUN
cblr-3040	1934	22	.	.	PUNCT
cblr-3040	1935	1	the	the	DET
cblr-3040	1935	2	spirit	spirit	NOUN
cblr-3040	1935	3	of	of	ADP
cblr-3040	1935	4	the	the	DET
cblr-3040	1935	5	sarbanes	sarbanes	PROPN
cblr-3040	1935	6	-	-	PUNCT
cblr-3040	1935	7	oxley	oxley	ADJ
cblr-3040	1935	8	act	act	NOUN
cblr-3040	1935	9	seems	seem	VERB
cblr-3040	1935	10	to	to	PART
cblr-3040	1935	11	lead	lead	VERB
cblr-3040	1935	12	in	in	ADP
cblr-3040	1935	13	that	that	DET
cblr-3040	1935	14	direction	direction	NOUN
cblr-3040	1935	15	,	,	PUNCT
cblr-3040	1935	16	though	though	SCONJ
cblr-3040	1935	17	much	much	ADJ
cblr-3040	1935	18	discretion	discretion	NOUN
cblr-3040	1935	19	is	be	AUX
cblr-3040	1935	20	again	again	ADV
cblr-3040	1935	21	left	leave	VERB
cblr-3040	1935	22	to	to	ADP
cblr-3040	1935	23	the	the	DET
cblr-3040	1935	24	sec	sec	PROPN
cblr-3040	1935	25	to	to	PART
cblr-3040	1935	26	determine	determine	VERB
cblr-3040	1935	27	how	how	SCONJ
cblr-3040	1935	28	proactive	proactive	ADJ
cblr-3040	1935	29	the	the	DET
cblr-3040	1935	30	government	government	NOUN
cblr-3040	1935	31	will	will	AUX
cblr-3040	1935	32	ultimately	ultimately	ADV
cblr-3040	1935	33	be	be	AUX
cblr-3040	1935	34	in	in	ADP
cblr-3040	1935	35	that	that	DET
cblr-3040	1935	36	key	key	ADJ
cblr-3040	1935	37	area	area	NOUN
cblr-3040	1935	38	.	.	PUNCT
cblr-3040	1936	1	the	the	DET
cblr-3040	1936	2	history	history	NOUN
cblr-3040	1936	3	of	of	ADP
cblr-3040	1936	4	the	the	DET
cblr-3040	1936	5	book	book	NOUN
cblr-3040	1936	6	-	-	PUNCT
cblr-3040	1936	7	tax	tax	NOUN
cblr-3040	1936	8	conformity	conformity	NOUN
cblr-3040	1936	9	debate	debate	NOUN
cblr-3040	1936	10	suggests	suggest	VERB
cblr-3040	1936	11	that	that	SCONJ
cblr-3040	1936	12	the	the	DET
cblr-3040	1936	13	sec	sec	PROPN
cblr-3040	1936	14	should	should	AUX
cblr-3040	1936	15	become	become	VERB
cblr-3040	1936	16	more	more	ADV
cblr-3040	1936	17	involved	involved	ADJ
cblr-3040	1936	18	in	in	ADP
cblr-3040	1936	19	the	the	DET
cblr-3040	1936	20	standard	standard	ADJ
cblr-3040	1936	21	-	-	PUNCT
cblr-3040	1936	22	setting	set	VERB
cblr-3040	1936	23	process	process	NOUN
cblr-3040	1936	24	,	,	PUNCT
cblr-3040	1936	25	and	and	CCONJ
cblr-3040	1936	26	work	work	VERB
cblr-3040	1936	27	in	in	ADP
cblr-3040	1936	28	collaboration	collaboration	NOUN
cblr-3040	1936	29	with	with	ADP
cblr-3040	1936	30	the	the	DET
cblr-3040	1936	31	treasury	treasury	PROPN
cblr-3040	1936	32	department	department	NOUN
cblr-3040	1936	33	in	in	ADP
cblr-3040	1936	34	this	this	DET
cblr-3040	1936	35	connection	connection	NOUN
cblr-3040	1936	36	.	.	PUNCT
cblr-3040	1937	1	certainly	certainly	ADV
cblr-3040	1937	2	the	the	DET
cblr-3040	1937	3	tax	tax	NOUN
cblr-3040	1937	4	law	law	NOUN
cblr-3040	1937	5	can	can	AUX
cblr-3040	1937	6	and	and	CCONJ
cblr-3040	1937	7	should	should	AUX
cblr-3040	1937	8	draw	draw	VERB
cblr-3040	1937	9	on	on	ADP
cblr-3040	1937	10	many	many	ADJ
cblr-3040	1937	11	"	"	PUNCT
cblr-3040	1937	12	generally	generally	ADV
cblr-3040	1937	13	accepted	accept	VERB
cblr-3040	1937	14	accounting	accounting	NOUN
cblr-3040	1937	15	principles	principle	NOUN
cblr-3040	1937	16	.	.	PUNCT
cblr-3040	1937	17	"	"	PUNCT
cblr-3040	1938	1	at	at	ADP
cblr-3040	1938	2	the	the	DET
cblr-3040	1938	3	same	same	ADJ
cblr-3040	1938	4	time	time	NOUN
cblr-3040	1938	5	,	,	PUNCT
cblr-3040	1938	6	in	in	ADP
cblr-3040	1938	7	crafting	craft	VERB
cblr-3040	1938	8	better	well	ADJ
cblr-3040	1938	9	standards	standard	NOUN
cblr-3040	1938	10	,	,	PUNCT
cblr-3040	1938	11	the	the	DET
cblr-3040	1938	12	institutions	institution	NOUN
cblr-3040	1938	13	involved	involve	VERB
cblr-3040	1938	14	should	should	AUX
cblr-3040	1938	15	abandon	abandon	VERB
cblr-3040	1938	16	the	the	DET
cblr-3040	1938	17	long	long	ADJ
cblr-3040	1938	18	standing	standing	NOUN
cblr-3040	1938	19	reluctance	reluctance	NOUN
cblr-3040	1938	20	to	to	PART
cblr-3040	1938	21	consider	consider	VERB
cblr-3040	1938	22	the	the	DET
cblr-3040	1938	23	possibility	possibility	NOUN
cblr-3040	1938	24	that	that	SCONJ
cblr-3040	1938	25	financial	financial	ADJ
cblr-3040	1938	26	accounting	accounting	NOUN
cblr-3040	1938	27	might	might	AUX
cblr-3040	1938	28	follow	follow	VERB
cblr-3040	1938	29	(	(	PUNCT
cblr-3040	1938	30	or	or	CCONJ
cblr-3040	1938	31	at	at	ADP
cblr-3040	1938	32	least	least	ADJ
cblr-3040	1938	33	learn	learn	VERB
cblr-3040	1938	34	some	some	DET
cblr-3040	1938	35	lessons	lesson	NOUN
cblr-3040	1938	36	from	from	ADP
cblr-3040	1938	37	)	)	PUNCT
cblr-3040	1938	38	a	a	DET
cblr-3040	1938	39	body	body	NOUN
cblr-3040	1938	40	of	of	ADP
cblr-3040	1938	41	federal	federal	ADJ
cblr-3040	1938	42	income	income	NOUN
cblr-3040	1938	43	tax	tax	NOUN
cblr-3040	1938	44	law	law	NOUN
cblr-3040	1938	45	that	that	PRON
cblr-3040	1938	46	has	have	AUX
cblr-3040	1938	47	been	be	AUX
cblr-3040	1938	48	forced	force	VERB
cblr-3040	1938	49	to	to	PART
cblr-3040	1938	50	adopt	adopt	VERB
cblr-3040	1938	51	creative	creative	ADJ
cblr-3040	1938	52	antiabuse	antiabuse	NOUN
cblr-3040	1938	53	rules	rule	NOUN
cblr-3040	1938	54	and	and	CCONJ
cblr-3040	1938	55	standards	standard	NOUN
cblr-3040	1938	56	to	to	PART
cblr-3040	1938	57	identify	identify	VERB
cblr-3040	1938	58	and	and	CCONJ
cblr-3040	1938	59	shut	shut	VERB
cblr-3040	1938	60	down	down	ADP
cblr-3040	1938	61	overly	overly	ADV
cblr-3040	1938	62	imaginative	imaginative	ADJ
cblr-3040	1938	63	tax	tax	NOUN
cblr-3040	1938	64	shelters	shelter	NOUN
cblr-3040	1938	65	.	.	PUNCT
cblr-3040	1939	1	in	in	ADP
cblr-3040	1939	2	many	many	ADJ
cblr-3040	1939	3	respects	respect	NOUN
cblr-3040	1939	4	income	income	NOUN
cblr-3040	1939	5	tax	tax	NOUN
cblr-3040	1939	6	and	and	CCONJ
cblr-3040	1939	7	financial	financial	ADJ
cblr-3040	1939	8	accounting	accounting	NOUN
cblr-3040	1939	9	seek	seek	VERB
cblr-3040	1939	10	the	the	DET
cblr-3040	1939	11	same	same	ADJ
cblr-3040	1939	12	answers	answer	NOUN
cblr-3040	1939	13	,	,	PUNCT
cblr-3040	1939	14	supporting	support	VERB
cblr-3040	1939	15	a	a	DET
cblr-3040	1939	16	collaborative	collaborative	ADJ
cblr-3040	1939	17	approach	approach	NOUN
cblr-3040	1939	18	to	to	ADP
cblr-3040	1939	19	regulating	regulate	VERB
cblr-3040	1939	20	accounting	account	VERB
cblr-3040	1939	21	for	for	ADP
cblr-3040	1939	22	both	both	DET
cblr-3040	1939	23	book	book	NOUN
cblr-3040	1939	24	and	and	CCONJ
cblr-3040	1939	25	tax	tax	NOUN
cblr-3040	1939	26	purposes	purpose	NOUN
cblr-3040	1939	27	.	.	PUNCT
cblr-3040	1940	1	[	[	X
cblr-3040	1940	2	vol	vol	NOUN
cblr-3040	1940	3	.	.	PUNCT
cblr-3040	1940	4	2003	2003	NUM