accrual book procedures procedures ensuring accrual books known captured appropriate parties follows current inventory accrual books contents provided financial operations risk controls risk management risk management cc accrual book requests financial operations ensure aware new books created risk controls maintain library accrual books risktrac financial operations communicate risk management whenever disclosures made related accrual positions ensure books included original message colwell wes sent wednesday september 05 2001 8 37 white stacey w gossett jeffrey c cc lavorato john kitchen louise presto kevin belden tim beck sally hodges georganne subject hey guys would like get discuss hedge policies concerned recent accounting around wind hedge necessarlily outcome particular case outcome reversed ie loss hedges existed would choice book issue nobody commmunicated documented designation positions hedges wind ppa occurs process requires coodination set accrual book know designation criteria rigid acctg purposes miss cure acctg would mtm life contracts set metting discuss wes