如何理解泰科Tyco公司并购前让并购标的虚增负债的财务欺诈手段？

美国历史上泰科公司在并购中的财务欺诈行为是很多教科书的案例，不过里面的解释对会计初学者都显得语焉不详。其中一种欺诈手段是要求被收购公司在并表前虚增负债，调减资产。在SEC的一份文件里解释说，虚增负债使得泰科公司能够列报巨额准备，并非法用于支付之后会计期间的当期费用（Overstating acquired liabilities allowedTyco to maintain on its books and records inflated reserves, which Tyco used in future periods toimprove its earnings.），从泰科公司1999年向SEC报备的10-K表格的陈述中我们可以看出，这样的准备一部分是流动负债，一部分是长期负债（“At the beginning ofFiscal 1999, purchase accounting reserves were $505. 6 million as a result ofpurchase accounting transactions made in prior years. During Fiscal 1999, theCompany paid out $354.4 million in cash and incurred $16.3 million in non-cashcharges against the reserves established during and prior to Fiscal 1999. Also inFiscal 1999, the Company determined that $90.0 million of purchase accountingreserves related to acquisitions prior to Fiscal 1999 were not needed andreversed that amount against goodwill. At September 30, 1999, there remained$570.3 million in purchase accounting reserves on the Companyms ConsolidatedBalance sheet, of which $408.0 is included in current liabilities and $162. 3 millionis included in long-term liabilities . The Company expects to pay outapproximately $350.0 million in cash in Fiscal 2000 that will be charged againstthese purchase accounting reserves”）那么问题来了，并表前让被收购公司虚增负债，是如何做到让并表后的泰科公司能够列报这些准备的呢？具体的会计分录是怎么做的？这些准备的性质是什么？资产？负债？还是所有者权益？看到一些帖子说在有了这些准备，将来可以在业绩不好的年份“转出”，看到这个术语，小白一脸懵逼，一般是怎么转出的？谢谢各位大神解疑