Top ten innocent explanations for Arthur Andersen's end-of-Enron document shredding party.

10. Arthur Andersen company simply making a quick transition to fabled "paperless" office.

9. Collateral damage in effort to destroy all circa-1998 George W. Bush 'I wanna be president' coloring books.

8. Enron kept books in pre-2002 European currencies now supplanted by the Euro.

7. Cool new portable paper-shredder from OfficeMax just too big a temptation.

6. Who doesn't throw away receipts?

5. Documents mistaken for mail and disposed of in a fit of Anthrax-scare hysteria.

4. Compassion for over-worked, grunt congressional staffers who will be running the investigation.

3. Incinerated paper is surprisingly efficient new energy source!

2. Just a mistake. Thought they were records of Cheney Energy Taskforce.

1. Accountants just love doing time.