On behalf of Deutsche Bank, Brattle analyzed Enron’s special purpose vehicle (SPV) transactions, the associated OBS debt, Enron’s securities disclosure, and stock and bond valuations. In the adversary proceedings, Brattle sponsored two testifying experts to opine on the accounting of certain transactions involving Deutsche Bank, and analyzed the transactions’ impact on Enron’s key financial ratios and their potential contribution to Enron’s credit downgrade and ultimate bankruptcy. The case settled before trial in Deutsche Bank’s favor.