Enron's bankruptcy reorganization plan has been completed and filed. This is pretty much all you need to know:
Two years ago, Enron claimed $67 billion in assets. Today, it has at least $67 billion in debt.
Creditors of parent company Enron Corp. will see a return of 14.4 cents on the dollar on their claims. Creditors of Enron North America, which owned the commodity trading business, will receive 18.3 cents on the dollar.
Shareholders get nothing in the plan. The fate of former employees is less clear.