In its 2000 annual report, Enron prided itself on having"metamorphosed from n asset-based pipeline and power generating company to a marketing and logistics company whose biggest assets its well-established business are approach and its innovative people Enron's strategy to pay off in seemed 2000 it was the seventh largest company on the Fortune 500, with assets of $65 billion and sales revenues of $100 billion.2 From 1996 to 200 its rev enues had increased by more than 750 percent, which was in unprecedented any industr.3 Yet just a year later, in December 2001, Enron filed for bank ruptcy, and billions of shareholder and retirement savings dollars were lost