Dear Log,
"Enron called itself America's seventh-largest company thanks to an accounting loophole which let it put the full value of energy trades down on its accounts as if they were sales, even though it was simply acting as middleman. This is like the driver of a security van saying he's a millionaire because he drives a million pounds in banknotes from one vault to another."
Sounds like Enron was a bit insecure about their size.