Many clever devices were used by Enron to create artificial earnings and to hide. debt on a massive scale. Chief among them was a series of off-balance-sheet partnerships referred to as special-purpose entities vehicles set up to make a woefully bankrupt Enron appear financially attractive to Wall Street and credit-rating agencies. Most taxpayers are unaware (and most politicians don't discuss) that governmental entities use devices similar to Enron 's special-purpose entitie