Up-skilling and developing existing talent is one big chunk.

FORBES: To Hire or Fire, that is the Question

Fastow alleged that the questionable financial instruments he'd helped create, such as LJMs and the carnivorously-monikered Raptors, were pumped up at Skilling's behest to help hide ballooning Enron debt from investors and Wall Street analysts.

FORBES: Whistleblower Watkins Vindicated By Enron Guilty Verdicts

That could end up being good for Lay's co-defendant Jeffrey Skilling .

FORBES: Lay Cheats Justice