beginning in 1999 Qwest found it increasingly difficult to sell IRUs to customers unless it purchased fiber or capacity in similar dollar amounts from those same customers in swap transactions. As an example, in the third quarter 2001, Qwest agreed to purchased $67.2 million of capacity in Pan America from Global Crossing in a swap transection because Global Crossing could deliver the capacity by the close of the third quarter, a necessary element for booking revenue on Qwest's simultaneous sale to Global Crossing. In fact, many of the assets Qwest purchased in swap transactions seemingly did not have a legitimate business purpose besides their role in the completion of a swap transaction.