It was standard operating procedure at Enron. We tended to be pretty fast and loose with the rules.

I was caught up in the Enron story. I was in denial. I was trying to protect myself.

Increasingly, companies would pretty much write their own accounting rules when they put together their earnings releases. We said to ourselves, let's figure out how to do this the right way so the earnings number really tells us something about what's going on and the number is consistent from company to company.

They have to find a way to replace the corporate logo, the Enron corporate logo, with the face of a civic-minded Ken Lay, someone who reached out to the community and did an awful lot of good. They have to humanize the client.

Unfortunately, we still have the unknown of what may come from Enron.

I wouldn't say opportunist. I was aggressive.