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In page LJM (Lea Jeffrey Matthew):

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Andrew Fastow's interest in LJM2 was purchased in 2001 and many of LJM1's and LJM2's "hedges" and the debt they caused would later be handled in part by another Enron vehicle, the Raptor SPEs. LJM, along with Chewco, played a major role in the downfall of Enron (see Timeline of the Enron scandal) and was the primary vehicle by which Fastow and others siphoned off at least $42 million while ruining Enron.[1] Its debt-concealing transactions with Enron effectively pushed liabilities off balance sheets and led to Enron's perceived success.[2]