The criminal fraud trial of three former executives of Dewey & LeBoeuf this year cast a spotlight on an arcane, often tedious but essential part of the operations of any big law firm: accounting practices.

After hours and hours of testimony, jurors and observers alike were left in a fog of confusion about all the adjustments that the failed firm made to boost the income shown on its books. Jurors deadlocked on the most serious 
charges, while observers wondered if these financial maneuvers were legal, let alone appropriate.

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