National Asset Reconstruction Company of India Ltd is planning to acquire 18 distressed accounts with ₹39,921 crore debt by October 31, a report said. NARCL has reportedly created two lists, with phase one having eight accounts with ₹16,744 debt and phase two having 10 accounts with ₹18,177 debt. Jaypee Infrastructure and Meenakshi Energy are among the companies in phase one.