Summary Box: Report finds Lehman used accounting trick to hide debt, gives prosecutors a map

Summary Box: Lehman found to use artifice

FALL OF A WALL STREET TITAN: The investment bank Lehman Brothers, saddled with tens of billions of dollars of troubled assets, collapsed into bankruptcy in September 2008. Its fall precipitated the financial meltdown.

ACCOUNTING GIMMICK: A new report finds that Lehman used an accounting artifice dubbed Repo 105 to mask its debt and perilous financial state.

A LEGAL ROAD MAP: The detailed report by the bankruptcy examiner is a valuable resource for the Justice Department and the Securities and Exchange Commission as they assess the Lehman case and decide whether to bring charges, experts say.