Further, accelerated depreciation acts as a form of debt-free leverage, by essentially borrowing money, tax-free and risk-free, from the government (in terms of up-front tax deductions).

"We have seen plenty of video games over the last decade essentially borrowing from the Dirty Harry franchise to create their own character," said Mr. Hall.

Last November, FIFA carried out a complex transaction in which it essentially borrowed $420 million against revenue that was expected at the end of World Cup games this year and in 2006.

One of the most common is the "loan-back" scheme, in which the launderer essentially borrows money from himself.

It also introduced the "up-or-out" system under which failure to gain promotion to higher rank within a specified time in class would lead to mandatory retirement, essentially borrowing the concept from the U.S. Navy.

The government would essentially borrow at 2 percent in real terms, invest that money through regulated private accounts in the market and get a return, based on conservative historical averages, of about 4.6 percent.

In short, if a crime suspect is due to be released because he has already served the allotted pretrial detention time, a judge can extend it, essentially borrowing detention time allotted to the trial period.

This means that Japan essentially borrows from its own citizens, rather than relying on foreign investments that drive up trade deficits.

Xerox was essentially borrowing future revenues and reporting them immediately, thereby making it even harder to show good numbers in the future.

The way it works is this: Vendors essentially borrow their first set of 36 hot dogs on credit from the concessionaire, Volume Service, and sell them for $2.75 apiece.