A new accounting rule designed to clamp down on companies using questionable securitization entities to move assets off their balance sheets will force Cendant to consolidate a securitization unit in its corporate financial results. Cendant Mortgage has for years used a special purpose entity, or SPE, to securitize its jumbo loan production and other originations that aren’t sold directly to a government-sponsored enterprise or other investors. Most of the transactions done through the SPE,