2004年7月8日，因涉嫌公司财务丑闻被起诉的安然前首席执行官肯尼斯·莱在法庭上坚称自己无罪，并表示前首席财务官安德鲁·法斯托才是真正应该受到谴责的人。

他表示：At our core, regrettably, we had a chief financial officer and a few other people who, in fact, mismanaged the company's balance sheet and finances and enriched themselves in a way that once we got into a stressful environment in the marketplace, the company collapsed.

Balance sheet是会计学术语“资产负债表”，是反映公司在一定日期全部资产、负债和所有者权益信息的会计报表。它表明公司在某一特定日期所拥有的经济资源、所承担的经济义务和公司所有者对净资产的要求权。