Also

* Two former mid-level Enron Corp. executives pleaded not guilty to charges related to an alleged scheme that generated $111 million in fake earnings with the energy company’s failed attempt to start an Internet movie-on-demand service. Kevin Howard, 40, and Michael Krautz, 34, are charged with securities fraud, wire fraud, conspiracy and lying to the FBI regarding reported profit from Houston-based Enron’s deal with video rental chain Blockbuster Inc.

* The top executive of U.S. Technologies Inc., a company whose money woes led to former FBI chief William Webster’s resignation from a new national board designed to police corporate accountants, pleaded not guilty to allegedly bilking investors out of about $15 million. C. Gregory Earls, chairman and chief executive of U.S. Technologies, was arraigned in federal court on a 22-count indictment filed last month.

* The Federal Energy Regulatory Commission approved a reorganization plan for the California Power Exchange, which still holds more than $1 billion in cash and collateral from power traders.

* Boeing Co. delivered 71 commercial airplanes in the first quarter, a rate that puts the company on track to reach its forecast of 280 this year. The first-quarter tally was a 35% decline from 110 deliveries in the same period in 2002.

* Isis Pharmaceuticals Inc. of Carlsbad, Calif., said it will reduce its workforce by 9% to cut costs.