Spitzer's case is focusing on a few arcane areas of accounting--including an allegedly bogus deal by AIG with General Re, a unit of Berkshire Hathaway, to bulk up AIG's balance sheet.
FORBES: The Battle of the Titans over AIG
Alternatively, if your space and budget permit, you could investigate buying in bulk from vendors in order to lower your per unit cost.
FORBES: Step 4 For A Successful Startup: Maximize Operational Efficiencies
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