end-of-period hide-n-seek, called "105" or something like, had Lehman sell its debt for 5% interest overnight, close the books (debt off the books), then buy it back next morning.
aka, criminal fraud. Par for the course the for the financial sector.
"Why do you envy the 1% for their hard earned wealth" -- WC
Goldman Sacks showed Greece how to hide its debt so Greece could get a better bond rating. Again, criminal fraud by GS, now Greece is in tatters.
And don't forget Jefferson County AL, etc, etc, etc.