Enron, Enron, and Enron, Problems for Citi

Here's an interesting Lawyerfest coming up.  The Enron debt recovery process has now lighted on the fact that Citi group is the last creditor not to have settled in the 31 billion dollar failure, and that under the wonderfully titled "deep pocket rule," they might have to stump up 18 billion dollars in lost assets replacement for Enron.  Sure, this is yet to go to trial, but what contingencies should Citi be putting against this on the balance sheet, at a time when they are not exactly flush with cash?  One thing for sure, this one will run and run.