Restructuring a company is often a zero-sum game. So, it is only natural that there would be some finger-pointing involved when things go wrong, as constituents fight to get the biggest piece of the pie. But during a role-playing session at the Distressed Debt Summit 2002 this past week, one speaker representing the interests of the secured lenders shed a little light onto his frustration when the finger was pointed at him. "As always, we are the culpable ones because we had the bad judgment to lend you money," he said.