Financial Statement Restatement Database (17-JAN-03,		 
GAO-03-395R).							 
                                                                 
This report is the release of the database of information	 
collected during research for the report entitled Financial	 
Statement Restatements: Trends, Market Impacts, Regulatory	 
Responses, and Remaining Challenges.				 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-03-395R					        
    ACCNO:   A05901						        
  TITLE:     Financial Statement Restatement Database		      
     DATE:   01/17/2003 
  SUBJECT:   Accounting standards				 
	     Financial analysis 				 
	     Financial statements				 
	     Accounting procedures				 
	     Auditing standards 				 
	     Financial management				 
	     Corporations					 

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GAO-03-395R

GAO- 03- 395R Financial Statement Restatement Database United States
General Accounting Office

Washington, DC 20548

January 17, 2003 The Honorable Paul S. Sarbanes Ranking Minority Member
Committee on Banking,

Housing, and Urban Affairs United States Senate

Subject: Financial Statement Restatement Database

On October 4, 2002, we issued a report to you entitled Financial Statement
Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining
Challenges (Washington, D.C.: GAO-03-138). That report included a listing
of 919 restatements we identified as having been made because of
accounting irregularities between January 1, 1997, and June 30, 2002.
Since its release, the report has drawn considerable attention from
academics and other researchers, and we have received numerous requests
for additional data about these restatements. As a result, and with the
agreement of your office, we are releasing our database of information
collected from public sources on the 919 restatements. We encourage
researchers and the public to consider our objectives, scope, and
methodology (enclosure I) and engage in their own analyses of the data
contained in our restatements database (enclosure II).

In addition to providing the name of each company associated with a
restatement announcement, we are including the company*s stock ticker
symbol, the market on which the stock was trading at the time of the
announcement, the date of the announcement, the entity that prompted the
restatement, and the reason(s) for the restatement. We are not releasing
stock price or market capitalization data, since we obtained this
information from proprietary sources, but we are including the number of
shares outstanding for each company. As we stated in our October report,
certain of these items, such as the entity that prompted the restatement
and the reason for the restatement, are subject to interpretation, and
other researchers may categorize certain restatements differently.

The database we are releasing today is an updated version of the one we
used for the original report. It has been a work-in-progress, and we have
further refined it as we have obtained additional details. In particular,
we uncovered new information for many of the 919 cases, including details
about initial announcement dates and the reasons for the restatements. We
performed analyses with the new information and determined that the new
data resulted in only minor changes to the effects and trends we had
initially reported. Incorporating the additional information, we found
that the unadjusted and market-adjusted immediate losses in the market
capitalization of restating companies approximated $100 billion and $96

GAO- 03- 395R Financial Statement Restatement Database Page 2

billion, respectively, as originally reported. 1 The average holding
period abnormal return over the immediate window was unchanged at *9.5
percent. 2 We also recalculated the unadjusted and market-adjusted
intermediate losses in the market capitalization of restating companies
and found only marginal differences from the figures given in our original
report. 3 The average holding period abnormal return over the intermediate
window (60 trading days before and 60 trading days after the announcement)
remained essentially unchanged (*18.1 percent versus the *18.2 percent
originally reported).

The new information incorporated into the database also resulted in
virtually no changes in the reasons for the restatements that we
originally reported (see table 1, enclosure I). The most notable changes
involved restatements that we had originally classified as *other.*
Additional information allowed us to reclassify numerous restatements from
the *other* category. As a result, the *cost or expense* and
*restructuring, assets, or inventory* categories, which had originally
included 15.7 percent and 8.9 percent of the 919 restatements,
respectively, rose to 16.9 percent and 10.9 percent. Further, with the new
information, the share of restatements classified in the *revenue
recognition* category fell slightly, from 37.9 percent to 37.4 percent.
Losses in the market values of restating companies associated with revenue
recognition issues continued to account for more than half of the total
losses.

Additionally, with further information we were able to determine that a
restatement that we had originally reported as having first been announced
in 2000 was more appropriately classified as having first been announced
in 1999.

We are sending copies of this report to the Chairman of the Senate
Committee on Banking, Housing, and Urban Affairs; the Chairmen and Ranking
Minority Members of the Senate Committee on Governmental Affairs and the
House Committee on Financial Services; and other interested congressional
committees. We will also send copies to the Chairman of the SEC and will
make copies available to others upon request. The report will also be
available at no charge on GAO*s home page at http://www.gao.gov.

1 Unadjusted losses in market capitalization were computed from raw stock
price data and were not adjusted for overall market fluctuations, whereas
adjusted losses were calculated in order to take into account overall
market fluctuations.

2 We used the average holding period abnormal return, a market-adjusted
performance measure calculated from a specified date before (for example,
one trading day) to a specified date after (for example, one trading day)
the initial announcement of a financial statement restatement, to capture
the average impact of a restatement announcement on the stock price of a
restating company. In calculating this average, we first calculated the
holding period abnormal return (the unexpected return due to the
announcement) for each restating company*s stock over the company-specific
time period. We then averaged the holding period abnormal returns for all
restatement announcements.

3 Originally, we reported unadjusted and market-adjusted intermediate
losses of $239.1 billion and $188.1 billion, respectively, but
recalculating the totals with the new additional data revealed losses of
$224.4 billion and $175.3 billion.

GAO- 03- 395R Financial Statement Restatement Database Page 3

If you or your staff have any questions regarding this report, please
contact Orice M. Williams or me at (202) 512-8678.

Sincerely yours, Davi M. D*Agostino Director, Financial Markets and

Community Investment Enclosures

GAO- 03- 395R Financial Statement Restatement Database Page 4

Enclosure I To determine the number of and reasons for financial statement
restatements since 1997, we identified financial statement restatements
announced from January 1, 1997, through June 30, 2002, using the
Lexis-Nexis on-line information service to search for press releases and
other media coverage. When developing our search methodology for
identifying financial statement restatements, we reviewed the approaches
used in several academic and nonacademic research papers. 4 Using the
Lexis-Nexis *Power Search* command and the *US News, Combined* database,
we performed a keyword search using *restate,* *restates,* *restated,*
*restating,* or *restatement* within 50 words of *financial statement* or
*earnings.* We also used other variations such as *adjust,* *amend,* and
*revise.* In addition, we included some restatements identified through
other sources, such as the Securities and Exchange Commission (SEC).

To our knowledge, no comprehensive and authoritative database of financial
statement restatements exists. While several academic and nonacademic
researchers have constructed and maintained their own databases, these
lists are generally proprietary and, thus, not publicly available.
Moreover, in constructing their databases these researchers use different
methods, criteria, and sample periods, making it difficult to directly
compare their databases with ours. 5 Because we have no means of
determining its relative completeness or accuracy, our database should be
viewed as a sample of financial statement restatements identified using
our particular search methodology, and the results of our analysis should
be viewed with this caveat in mind.

Although companies restate their financial statements for many reasons,
most restatements are routine and do not indicate accounting
irregularities. For purposes of our review, we focused on financial
restatements resulting from accounting irregularities, including so-called
*aggressive* accounting practices, intentional and unintentional misuse of
facts applied to financial statements, oversight or misinterpretation of
accounting rules, and fraud. Also, we included in our database all
restatements made because of such irregularities, regardless of the impact
on the restating company*s financials. We excluded restatements resulting
from

4 Our sources included Financial Executives International and M. Wu,
Quantitative Measures of the Quality of Financial Reporting,
Internet-Based Special Report (Morristown, NJ: FEI Research Foundation,
2001); M. Jickling, Accounting Problems Reported in Major Companies Since
Enron, Report for Congress (Washington, D.C.: Congressional Research
Service, 2002); Z.V. Palmrose, V. Richardson, and S. Scholz, *Determinants
of Market Reactions to Restatement Announcements,* Working Paper (Los
Angeles, Ca.: University of Southern California, 2002); Z.V. Palmrose and
S. Scholz, *Accounting Causes and Litigation Consequences of
Restatements,* Working Paper (Los Angeles, Ca: University of Southern
California, 2002); Huron Consulting Group, A Study of Restatement Matters,
Internet-Based Report (Chicago, Ill: Huron Consulting Group, 2002); L.
Turner, J. Dietrich, K. Anderson, and A. Bailey, *Accounting
Restatements,* Working Paper (Washington, D.C.: Securities and Exchange
Commission, 2001); and M. Wu, *Earnings Restatements: A Capital Market
Perspective,* Working Paper (New York: New York University, 2002).

5 We were able to cross-check portions of our list with lists compiled by
the Congressional Research Service in Washington, D.C.; the SEC; and
Turner and others, *Accounting Restatements* (2001). See footnote 4 for
complete bibliographic citation.

GAO- 03- 395R Financial Statement Restatement Database Page 5

Enclosure I mergers and acquisitions, discontinued operations, stock
splits, issuance of stock dividends, currency-related issues (for example,
converting from Canadian dollars to U.S. dollars), changes in business
segment definitions, changes due to transfers of management, changes made
for presentation purposes, general accounting changes under generally
accepted accounting principles (GAAP), litigation settlements, and
arithmetic and general bookkeeping errors. As a general rule, we also
excluded restatements resulting from accounting policy changes because
they did not necessarily reveal previously undisclosed, economically
meaningful data to market participants. 6

Once we had identified a relevant restatement, we classified it into 1 or
more of 13 categories based on the information presented in the initial
restatement announcement or collected from other relevant information. 7
For purposes of analysis, we further collapsed these 13 categories into 9
categories*(1) acquisitions and mergers; (2) cost or expense; (3)
in-process research and development; (4) reclassification; (5)
related-party transactions; (6) restructuring, assets, or inventory; (7)
revenue recognition; (8) securities related; and (9) other (table 1). 8
Our classification closely resembles that employed by Financial Executives
International and M. Wu in Quantitative Measures of the Quality of
Financial Reporting

(2001) and Huron Consulting Group in A Study of Restatement Matters
(2002). 9 6 Based on discussions with SEC officials, we included
restatements that stemmed from the issuance of SEC Staff Accounting
Bulletin No. 101 (SAB 101), *Revenue Recognition in Financial
Statements*Frequently Asked Questions and Answers* (December 3, 1999).
According to SEC officials, SAB 101 represented a clarification of
existing guidance, and any restatement made in response to the bulletin
would have been to correct a previous misstatement of financial reports.

7 We subsequently used SEC*s Electronic Data Gathering Analysis and
Retrieval database*through which public companies electronically file
registration statements, periodic reports, and other forms*to verify
certain information provided in company press releases and press articles.

8 Some restatement announcements cited multiple accounting issues (for
example, improper revenue recognition, improper recording of cost of goods
sold, and improper valuation of inventory). In these cases, we included
the restatement in all applicable categories, and in the analyses
involving stratification by restatement reason, we assigned equal
fractional weights to the reasons. For the above example, we would assign
each reason (revenue recognition, cost or expense, and restructuring,
assets, or inventory) a weight of one-third when calculating the market
capitalization loss.

9 For full bibliographic citation, see footnote 2.

GAO- 03- 395R Financial Statement Restatement Database Page 6

Enclosure I

Table 1: Categories of Restatements Category Description

Acquisitions and mergers Restatements of acquisitions or mergers that were
improperly accounted for or not accounted for at all.

These include instances in which the wrong accounting method was used or
losses or gains related to the acquisition were understated or overstated.
This category does not include in-process research and development or
restatements for mergers, acquisitions, and discontinued operations when
appropriate accounting methods were employed. Cost or expense Restatements
due to improper cost accounting. This category includes instances of
improperly

recognizing costs or expenses, improperly capitalizing expenditures, or
any other number of mistakes or improprieties that led to misreported
costs. It also includes restatements due to improper treatment of tax
liabilities, income tax reserves, and other tax-related items. In-process
research and development Restatements resulting from instances in which
improper accounting methodologies were used to value

in-process research and development at the time of an acquisition. Other
Any restatement not covered by the listed categories. Cases included in
this category include restatements

due to inadequate loan-loss reserves, delinquent loans, loan write-offs,
improper accounting for bad loans and restatements due to fraud, and
accounting irregularities that were left unspecified. Reclassification
Restatements due to improperly classified accounting items. These include
restatements due to

improprieties such as debt payments being classified as investments.
Related-party transactions Restatements due to inadequate disclosure or
improper accounting of revenues, expenses, debts, or assets

involving transactions or relationships with related parties. This
category includes those involving special-purpose entities. Restructuring,
assets, or inventory Restatements due to asset impairment, errors relating
to accounting treatment of investments, timing of

asset write-downs, goodwill, restructuring activity and inventory
valuation, and inventory quantity issues. Revenue recognition Restatements
due to improper revenue accounting. This category includes instances in
which revenue was

improperly recognized, questionable revenues were recognized, or any other
number of mistakes or improprieties were made that led to misreported
revenue. Securities related Restatements due to improper accounting for
derivatives, warrants, stock options, and other convertible

securities. Source: GAO. Note: We excluded announcements involving stock
splits and changes in accounting principles, as well as other financial
statement restatements that were not made to correct mistakes in the
application of accounting standards.

We collected data on the number of shares outstanding, typically by using
SEC*s Electronic Data Gathering Analysis and Retrieval (EDGAR) on-line
database. We obtained the number of shares outstanding from a company*s
Form 10-Q covering the 3-month period during which the restatement
announcement was made. Specifically, we obtained the average number of
diluted shares over this period. 10 If this figure was not available, we
used either the latest Form 10-Q, the appropriate Form 10-K, or other
company sources. The stock price and number of shares outstanding for each
restating company were subsequently used to calculate the approximate
market capitalization for relevant periods.

10 Diluted shares are the pools of common shares outstanding issued by a
company, which are combined with the shares that would be created upon the
conversion of the company*s options, warrants, and convertible securities.

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 7

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

System Software Associates, Inc. SSAX Nasdaq 1/7/1997 42,600,000 Auditor
Revenue recognition Soligen Technologies, Inc. SGT Amex 1/10/1997
31,434,285 ? Securities related Physicians Laser Services, Inc. PHLZ OTC
1/16/1997 n/a Company Acquisitions and mergers Perceptron, Inc. PRCP
Nasdaq 1/22/1997 7,660,000 Auditor Securities related UStel Inc. USTL
Nasdaq 1/23/1997 3,578,851 Company Cost or expense Other American Standard
Companies Inc. ASD NYSE 1/24/1997 78,800,057 ? Cost or expense Mercury
Finance Company MFN NYSE 1/29/1997 172,465,000 Company Unspecified
Perceptronics, Inc. PCTR OTC 2/4/1997 4,471,063 ? Revenue recognition
Micro-Integration Corporation MINT Nasdaq 2/5/1997 2,502,403 Company
Unspecified Oak Industries Inc. OAK NYSE 2/10/1997 18,549,000 Company Cost
or expense Centennial Technologies Inc. CTN NYSE 2/11/1997 18,386,902
Company Unspecified HealthPlan Services Corporation HPS NYSE 2/17/1997
15,058,000 Company Acquisitions and mergers Silicon Valley Research, Inc.
SVRI Nasdaq 2/18/1997 11,584,019 Company Revenue recognition Cost or
expense Ascent Entertainment Group, Inc. GOAL Nasdaq 2/20/1997 29,754,000
Company Restructuring, assets, or

inventory Acquisitions and mergers Cost or expense

Summit Medical Systems, Inc. SUMT Nasdaq 3/3/1997 10,347,575 Company
Revenue recognition Craig Consumer Electronics Inc. CREG Nasdaq 3/10/1997
2,935,811 Company Restructuring, assets, or

inventory Unison HealthCare Corporation UNHC Nasdaq 3/11/1997 6,214,000 ?
Unspecified

Ancor Communications, Inc. ANCR Nasdaq 3/14/1997 10,430,948 ? Revenue
recognition Health Management, Inc. HMIS Nasdaq 3/17/1997 18,294,474 ?
Cost or expense Photran Corporation PTRN Nasdaq 3/24/1997 5,156,259
Company Revenue recognition Simula, Inc. SMU NYSE 3/25/1997 8,996,495 SEC
Acquisitions and mergers Acacia Research Corporation ACRI Nasdaq 3/31/1997
2,677,875 Auditor Securities related Medaphis Corporation MEDA Nasdaq
3/31/1997 72,235,000 Company Revenue recognition Cost or expense
Electrosource, Inc. ELSI Nasdaq 4/1/1997 4,096,964 ? Cost or expense MRV
Communications, Inc. MRVC Nasdaq 4/1/1997 24,892,000 ? Cost or expense
fonix corporation FONX Nasdaq 4/3/1997 42,105,189 Auditor Cost or expense
Molten Metal Technology, Inc. MLTNE Nasdaq 4/15/1997 23,600,212 ?
Restructuring, assets, or

inventory Santa Anita Companies SAR NYSE 4/15/1997 11,479,876 ?
Restructuring, assets, or

inventory First Merchants Acceptance Corporation FMAC Nasdaq 4/16/1997
6,436,519 Company Unspecified

Healthplex, Inc. HPLX Nasdaq 4/16/1997 3,716,508 ? Cost or expense
Donnkenny, Inc. DNKY Nasdaq 4/16/1997 14,069,940 ? Unspecified Computron
Software, Inc. CTRN OTC 4/17/1997 n/a ? Unspecified Paracelsus Healthcare
Corporation PLS NYSE 4/17/1997 54,879,000 Company Revenue recognition Cost
or expense Loan-loss Discount Auto Parts Inc. DAP NYSE 4/17/1997
16,582,460 Company Revenue recognition WebSecure Inc. WEBS Nasdaq
4/18/1997 5,606,496 Company Revenue recognition First USA, Inc. FUS NYSE
4/24/1997 139,103,428 ? Revenue recognition Cost or expense Carrington
Laboratories, Inc. CARN Nasdaq 4/28/1997 8,898,000 SEC Securities related
Material Sciences Corporation MSC NYSE 4/30/1997 15,475,000 Company
Unspecified National Health Enhancement Systems, Inc. NHES Nasdaq 5/1/1997
6,631,398 ? Revenue recognition Management Technologies Inc. MTCIE Nasdaq
5/2/1997 113,624,139 Company Unspecified

Dyna Group International Inc. DGIX Nasdaq 5/16/1997 7,512,925 ?
Restructuring, assets, or inventory Universal Seismic Associates, Inc.
USAC Nasdaq 5/16/1997 5,239,109 Company Cost or expense

InPhyNet Medical Management, Inc. IMMI Nasdaq 5/20/1997 16,371,910 SEC
Cost or expense Astrocom Corporation ATCC OTC 5/22/1997 n/a Company
Restructuring, assets, or

inventory

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 8

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

International Nursing Services, Inc. NURS Nasdaq 5/23/1997 8,062,336 SEC
Unspecified Unocal Corporation UCL NYSE 5/23/1997 249,583,000 ? Securities
related Video Display Corporation VIDE Nasdaq 5/31/1997 4,418,000 ?
Restructuring, assets, or

inventory Geographics, Inc. GGIT Nasdaq 6/12/1997 9,467,877 Company
Restructuring, assets, or

inventory Wiz Technology, Inc. WZTC OTC 6/16/1997 10,000,094 Company
Revenue recognition

Foxmoor Industries Limited FOXI Nasdaq 6/18/1997 1,861,650 Company
Unspecified Meridian National Corporation MRCO Nasdaq 6/20/1997 3,488,246
? Reclassification UROHEALTH Systems, Inc. UROH Nasdaq 7/1/1997 23,835,046
? Revenue recognition American Business Information, Inc. ABII Nasdaq
7/15/1997 48,774,000 ? Acquisitions and mergers Wilshire Financial
Services Group Inc. WFSG Nasdaq 7/16/1997 8,239,094 Auditor Revenue
recognition United Dental Care, Inc. UDCI Nasdaq 7/29/1997 8,942,616 ?
Cost or expense America Online, Inc. AOL NYSE 8/7/1997 1,194,700,000 SEC
Revenue recognition Cost or expense Informix Corporation IFMX Nasdaq
8/7/1997 152,352,000 Auditor Revenue recognition First Colorado Bancorp,
Inc. FFBA Nasdaq 8/8/1997 15,955,863 ? Cost or expense USA Detergents Inc.
USAD Nasdaq 8/11/1997 13,795,000 Company Revenue recognition Cost or
expense GranCare, Inc. GC NYSE 8/14/1997 23,815,742 ? Other HMI Industries
Inc. HMII Nasdaq 8/14/1997 4,956,276 Company Restructuring, assets, or

inventory In Home Health, Inc. IHHI Nasdaq 8/14/1997 16,295,897 ? Revenue
recognition

Hudson Technologies Inc. HDSN Nasdaq 8/15/1997 5,065,820 Company Revenue
recognition Federal-Mogul Corporation FMO NYSE 8/18/1997 42,000,000 ? Cost
or expense Other Israel Land Development Company ILDCY Nasdaq 9/2/1997 n/a
? Restructuring, assets, or

inventory Alabama National BanCorp ALAB Nasdaq 9/19/1997 6,774,000 ?
Acquisitions and mergers

Arzan International (1991) Limited AZNFE Nasdaq 9/19/1997 n/a ?
Acquisitions and mergers PictureTel Corporation PCTL Nasdaq 9/19/1997
37,803,000 ? Revenue recognition First USA Paymentech, Inc. PTI NYSE
9/24/1997 35,452,000 ? Acquisitions and mergers Paging Network, Inc. PAGE
Nasdaq 9/25/1997 102,600,000 ? Restructuring, assets, or

inventory AMNEX, Inc. AMXI Nasdaq 9/26/1997 31,597,000 ? Cost or expense

FOCUS Enhancements, Inc. FCSE Nasdaq 10/20/1997 13,816,516 Nasdaq
Reclassification Medaphis Corporation MEDA Nasdaq 10/27/1997 73,208,235 ?
Revenue recognition National Steel Corporation NS NYSE 10/30/1997
43,288,240 Company Reclassification Genesco Inc. GCO NYSE 10/31/1997
27,351,000 SEC Cost or expense S3 Inc. SIII Nasdaq 11/3/1997 50,288,975
Company Revenue recognition Eltek Limited ELTKF Nasdaq 11/6/1997 n/a ?
Cost or expense Thousand Trails, Inc. TRLS OTC 11/12/1997 5,233,000 SEC
Revenue recognition St. Francis Capital Corporation STFR Nasdaq 11/13/1997
5,233,000 ? Securities related Waste Management Inc. WMX NYSE 11/14/1997
216,610,013 Company Reclassification Macerich Company MAC NYSE 11/14/1997
25,962,155 ? Cost or expense National TechTeam, Inc. TEAM Nasdaq
11/14/1997 15,902,867 SEC Revenue recognition PennCorp Financial Group,
Inc. PFG NYSE 11/14/1997 28,860,206 ? Cost or expense Pegasystems Inc.
PEGA Nasdaq 11/18/1997 28,541,000 Auditor Revenue recognition Safe
Alternatives Corporation of America,

Inc. SACA OTC 11/18/1997 n/a Company Revenue recognition Caribbean Cigar
Company CIGR Nasdaq 11/19/1997 5,130,732 ? Restructuring, assets, or

inventory Cost or expense Concorde Career Colleges, Inc. CCDC OTC
11/19/1997 n/a ? Revenue recognition

Arrhythmia Research Technology, Inc. HRT Amex 12/8/1997 3,563,101 ?
Restructuring, assets, or inventory

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 9

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Fidelity Bancorp, Inc. FBCI Nasdaq 12/11/1997 2,884,253 Company Securities
related Fine Host Corporation FINE Nasdaq 12/12/1997 8,683,000 Company
Cost or expense Room Plus, Inc. PLUS Nasdaq 12/12/1997 4,385,000 Company
Cost or expense Today's Man, Inc. TMANQ Nasdaq 12/16/1997 11,063,000
Company Restructuring, assets, or

inventory Unitel Video, Inc. UNV Amex 1/15/1998 2,675,000 ? Restructuring,
assets, or

inventory Corel Corporation COSFF Nasdaq 1/20/1998 59,346,000 Auditor
Restructuring, assets, or

inventory Sybase Inc. SYBS Nasdaq 1/21/1998 80,409,000 Auditor Revenue
recognition

Digital Lightwave, Inc. DIGL Nasdaq 1/22/1998 26,441,775 ? Revenue
recognition TriTeal Corporation TEAL Nasdaq 1/23/1998 11,152,970 Company
Revenue recognition Philip Services Corporation PHV NYSE 1/26/1998
131,092,000 Company Restructuring, assets, or

inventory Green Tree Financial Corporation GNT NYSE 1/27/1998 135,819,903
? Securities related

Kyzen Corporation KYZN Nasdaq 1/27/1998 5,006,681 Company Cost or expense
Creative Gaming Inc. CLPI OTC 1/28/1998 n/a Company Related-party
transactions Securities related Raster Graphics, Inc. RGFX Nasdaq 2/3/1998
9,592,000 ? Revenue recognition Cross Medical Products, Inc. CRSS Nasdaq
2/12/1998 5,262,733 ? Cost or expense COHR Inc. CHRI Nasdaq 2/17/1998
6,433,189 Company Revenue recognition Reclassification Wheelabrator
Technologies Inc. WTI NYSE 2/18/1998 161,600,000 ? Restructuring, assets,
or

inventory Sobieski Bancorp Inc. SOBI Nasdaq 2/19/1998 728,306 Auditor Cost
or expense

Detection Systems, Inc. DETC Nasdaq 2/23/1998 6,286,495 Company Cost or
expense Data Systems Network Corporation DSYS Nasdaq 2/24/1998 4,858,524 ?
Revenue recognition Universal Seismic Associates, Inc. USACE Nasdaq
2/24/1998 5,234,109 Company Revenue recognition Physician Computer
Network, Inc. PCNI Nasdaq 3/3/1998 61,000,000 Auditor Cost or expense
Revenue recognition 3Com Corporation COMS Nasdaq 3/5/1998 355,626,139 SEC
Acquisitions and mergers Castelle Inc. CSTL Nasdaq 3/6/1998 4,639,000 SEC
Acquisitions and mergers ShoLodge, Inc. LODG Nasdaq 3/9/1998 8,353,228 ?
Cost or expense Other Altris Software, Inc. ALTS Nasdaq 3/11/1998
9,615,000 Company Revenue recognition CyberMedia Inc. CYBR Nasdaq
3/12/1998 12,655,000 ? Revenue recognition Versatility Inc. VERS Nasdaq
3/12/1998 7,562,467 Company Revenue recognition Other Norland Medical
Systems, Inc. NRLD Nasdaq 3/16/1998 7,163,314 Company Revenue recognition
Microelectronic Packaging Inc. MPIX OTC 3/18/1998 13,621,149 Company Cost
or expense Food Lion, Inc. FDLNA Nasdaq 3/26/1998 477,505,255 ? Other
Female Health Company FHC Amex 3/27/1998 9,821,778 Company Cost or expense
Transcrypt International, Inc. TRII Nasdaq 3/27/1998 13,621,149 Auditor
Revenue recognition Newriders Inc. NWRD OTC 4/1/1998 n/a Auditor
Unspecified Schlotzsky's Inc. BUNZ Nasdaq 4/6/1998 7,605,953 Company
Revenue recognition MCI Communications Corporation MCIC Nasdaq 4/10/1998
745,000,000 SEC Restructuring, assets, or

inventory Prosoft I-Net Solutions, Inc. POSO Nasdaq 4/13/1998 11,370,845
Company Revenue recognition

Cendant Corporation CD NYSE 4/15/1998 900,900,000 Company Acquisitions and
mergers Premier Laser Systems Inc. PLSIA Nasdaq 4/15/1998 14,845,557
Auditor Revenue recognition Metal Management, Inc. MTLM Nasdaq 4/24/1998
34,284,000 Company Securities related Neoware Systems, Inc. NWRE Nasdaq
4/30/1998 5,767,932 Company Cost or expense Ergobilt Inc. ERGB Nasdaq
5/14/1998 6,156,000 Company Unspecified AutoBond Acceptance Corporation
ABD Amex 5/15/1998 6,531,311 Auditor Reclassification Revenue recognition
General Automation, Inc. GA Amex 5/18/1998 9,295,924 Company Revenue
recognition Starbase Corporation SBAS Nasdaq 5/18/1998 17,476,000 SEC
Securities related

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 10

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Total Renal Care Holdings, Inc. TRL NYSE 5/18/1998 87,263,000 Company
Revenue recognition Other Informix Corporation IFMX Nasdaq 5/20/1998
171,425,000 Auditor Revenue recognition Mego Mortgage Corporation MMGC
Nasdaq 5/21/1998 12,300,000 Company Restructuring, assets, or

inventory Boca Research, Inc. BOCA Nasdaq 5/22/1998 8,742,000 Company
Restructuring, assets, or

inventory Harnischfeger Industries HPH NYSE 6/1/1998 46,339,000 Company
Cost or expense

Hybrid Networks, Inc. HYBR Nasdaq 6/1/1998 10,410,050 Company Revenue
recognition Cost or expense Vesta Insurance Group Inc. VTA NYSE 6/1/1998
18,453,010 External Unspecified American Skiing Company SKI NYSE 6/4/1998
30,265,574 Company Cost or expense 4Health, Inc. HHHH Nasdaq 6/19/1998
27,746,748 SEC Restructuring, assets, or

inventory Gunther International, Limited SORT Nasdaq 6/23/1998 4,291,269
Auditor Cost or expense

Media Logic, Inc. TST Amex 6/26/1998 12,565,228 Company Revenue
recognition Sunbeam Corporation SOC NYSE 6/30/1998 100,722,000 Company
Unspecified International Total Services, Inc. ITSW Nasdaq 7/2/1998
6,662,000 ? Cost or expense Sterling Vision Inc. ISEE Nasdaq 7/2/1998
14,844,000 SEC Securities related Integrated Sensor Solutions, Inc. ISNR
Nasdaq 7/14/1998 n/a ? Cost or expense Forecross Corporation FRXX OTC
7/17/1998 n/a SEC Revenue recognition Interactive Limited IELSF Nasdaq
7/20/1998 n/a SEC Acquisitions and mergers EquiMed Inc. EQMD OTC 7/21/1998
n/a ? Unspecified Saf T Lok Inc. LOCK Nasdaq 7/21/1998 13,609,957 Auditor
Securities related H.T.E., Inc. HTEI Nasdaq 7/23/1998 17,596,000 Auditor
Acquisitions and mergers Golden Bear Golf, Inc. JACK Nasdaq 7/27/1998
5,504,962 Company Cost or expense International Home Foods, Inc. IHF NYSE
7/28/1998 80,460,848 Company Cost or expense National HealthCare
Corporation NHC Amex 7/28/1998 11,365,571 ? Tax related Cotton Valley
Resources Corporation KTN Amex 8/5/1998 17,377,278 Company Related-party
transactions Livent, Inc. LVNTF Nasdaq 8/10/1998 20,812,000 Company
Revenue recognition Cost or expense SmarTalk Teleservices, Inc. SMTK
Nasdaq 8/10/1998 27,370,763 Auditor Acquisitions and mergers IKON Office
Solutions Inc. IKN NYSE 8/14/1998 135,556,149 Company Unspecified
McDonald's Corporation MCD NYSE 8/14/1998 702,300,000 SEC Cost or expense
Signal Technology Corporation STZ Amex 8/17/1998 7,618,000 Company
Restructuring, assets, or

inventory Starmet Corporation STMT Nasdaq 8/17/1998 4,790,674 Company
Restructuring, assets, or

inventory Envoy Corporation ENVY Nasdaq 8/18/1998 25,315,000 SEC
Acquisitions and mergers

Rushmore Financial Group Inc. RFGI Nasdaq 8/18/1998 2,984,617 Company
Reclassification Morrow Snowboards Inc. MRRW Nasdaq 8/20/1998 6,176,556
Company Related-party transactions CyberGuard Corporation CYBG Nasdaq
8/24/1998 8,775,228 Company Revenue recognition Breed Technologies, Inc.
BDT NYSE 9/4/1998 36,850,000 SEC Restructuring, assets, or

inventory Aspec Technology, Inc. ASPC Nasdaq 10/9/1998 25,258,000 Auditor
Revenue recognition

Cabletron Systems, Inc. CS NYSE 10/16/1998 169,658,000 SEC Acquisitions
and mergers SunTrust Banks, Inc. STI NYSE 10/21/1998 209,568,155 SEC
Loan-loss Guilford Mills, Inc. GFD NYSE 10/26/1998 22,852,000 ? Cost or
expense Peritus Software Services, Inc. PTUS Nasdaq 10/26/1998 16,320,000
? Revenue recognition Galileo Corporation GAEO Nasdaq 10/29/1998 8,071,000
? Revenue recognition Cost or expense Boston Scientific Corporation BSX
NYSE 11/3/1998 196,459,662 Company Revenue recognition CPS Systems, Inc.
SYS Amex 11/4/1998 6,744,000 Company Revenue recognition Cylink
Corporation CYLK Nasdaq 11/5/1998 29,090,000 Auditor Revenue recognition
Canmax Inc. CNMX OTC 11/16/1998 n/a SEC Acquisitions and mergers Revenue
recognition

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 11

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Room Plus, Inc. PLUS Nasdaq 11/16/1998 4,385,000 Company Restructuring,
assets, or inventory Versar, Inc. VSR Amex 11/16/1998 6,117,000 Company
Unspecified

USWeb Corporation USWB Nasdaq 11/20/1998 61,329,000 ? Reclassification
Pegasystems Inc. PEGA Nasdaq 11/23/1998 2,950,000 ? Revenue recognition
Florafax International Inc. FIIF Nasdaq 11/25/1998 8,801,000 Company Tax
related Peritus Software Services, Inc. PTUS Nasdaq 11/25/1998 16,349,986
Auditor Revenue recognition Lernout & Hauspie Speech Products N.V. LHSPF
Nasdaq 12/1/1998 101,243,416 SEC IPR&D Hybrid Networks, Inc. HYBR Nasdaq
12/2/1998 n/a Auditor Revenue recognition Telxon Corporation TLXN Nasdaq
12/11/1998 16,126,382 Auditor Revenue recognition MSB Financial
Corporation MSBF Nasdaq 12/15/1998 1,287,179 ? Unspecified Foster Wheeler
Corporation FWC NYSE 12/17/1998 40,729,000 SEC Restructuring, assets, or

inventory Data I/O Corporation DAIO Nasdaq 12/18/1998 7,221,000 Company
Securities related

Glenayre Technologies, Inc. GEMS Nasdaq 12/21/1998 n/a SEC IPR&D Outboard
Marine Corporation OM NYSE 12/21/1998 20,425,554 SEC Acquisitions and
mergers Trex Medical Corporation TXM Amex 12/23/1998 n/a ? Revenue
recognition ADAC Laboratories ADAC Nasdaq 12/29/1998 20,450,067 Company
Revenue recognition Cost or expense Network Associates, Inc. NETA Nasdaq
1/6/1999 149,002,000 SEC IPR&D SmarTalk TeleServices, Inc. SMTK Nasdaq
1/7/1999 27,370,763 Company Revenue recognition Cost or expense At Home
Corporation ATHMQ OTC 1/11/1999 n/a ? Reclassification Yahoo! Inc. YHOO
Nasdaq 1/12/1999 114,456,000 SEC IPR&D AmeriCredit Corporation ACF NYSE
1/13/1999 66,514,367 FASB/SEC Revenue recognition Nichols Research
Corporation NRES Nasdaq 1/13/1999 14,142,861 SEC IPR&D Gunther
International, Limited SORT OTC 1/14/1999 n/a Auditor Revenue recognition
Cost or expense American Bank Note Holographics ABH NYSE 1/19/1999
27,630,000 Auditor Revenue recognition American Banknote Corporation ABN
NYSE 1/19/1999 27,630,000 Auditor Revenue recognition Autodesk, Inc. ADSK
Nasdaq 1/19/1999 50,266,000 SEC IPR&D Discreet Logic, Inc. DSLGF Nasdaq
1/19/1999 29,899,000 SEC IPR&D Wabash National Corporation WNC NYSE
1/19/1999 22,965,000 Company Restructuring, assets, or

inventory Western Resources, Inc. WR NYSE 1/19/1999 66,089,199 SEC
Acquisitions and mergers

INTERLINQ Software Corporation INLQ Nasdaq 1/21/1999 5,483,071 SEC IPR&D
Candence Design Systems, Inc. CDN NYSE 1/26/1999 233,791,000 SEC IPR&D
GenRad, Inc. GEN NYSE 1/26/1999 29,340,000 SEC IPR&D InfoUSA IUSAA Nasdaq
1/26/1999 48,662,000 SEC/Auditor IPR&D Made2Manage Systems, Inc. MTMS
Nasdaq 1/26/1999 5,067,000 SEC IPR&D MEMC Electronic Materials, Inc. WFR
NYSE 1/26/1999 42,196,538 SEC Other FCNB Corporation FCNB Nasdaq 1/27/1999
289,973,890 IRS Tax related Fidelity National Corporation LION Nasdaq
1/27/1999 8,137,391 Company Restructuring, assets, or

inventory Bausch & Lomb, Inc. BOL NYSE 1/28/1999 58,062,000 SEC IPR&D

Gencor Industries, Inc. GX Amex 1/28/1999 10,072,262 Company Other
Assisted Living Concepts, Inc. ALF Amex 2/1/1999 17,116,000 Company
Related-party transactions INSO Corporation INSO Nasdaq 2/1/1999
15,508,265 Company Revenue recognition IPR&D Dassault Systemes S.A. DASTY
Nasdaq 2/8/1999 114,500,000 SEC IPR&D Blue Rhino Corporation RINO Nasdaq
2/9/1999 7,650,000 ? Loan-loss Other Peregrine Systems, Inc. PRGN Nasdaq
2/9/1999 25,038,000 Company IPR&D Smart Choice Automotive Group SMCH
Nasdaq 2/10/1999 6,809,478 Company Restructuring, assets, or

inventory Revenue recognition Cost or expense

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 12

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Level 8 Systems LVEL Nasdaq 2/11/1999 8,710,000 SEC IPR&D ObjectShare,
Inc. OBJS Nasdaq 2/17/1999 12,231,000 Company Revenue recognition Orbital
Sciences Corporation ORB NYSE 2/17/1999 41,751,171 Company Cost or expense
Engineering Animation, Inc. EAII Nasdaq 2/18/1999 11,792,000 Company IPR&D
Schick Technologies, Inc. SCHK Nasdaq 2/19/1999 10,013,061 Company Revenue
recognition Zenith National Insurance Corporation ZNT NYSE 2/22/1999
17,137,000 Company/External Acquisitions and mergers BMC Software, Inc.
BMCS Nasdaq 2/24/1999 248,744,000 SEC Acquisitions and mergers CHS
Electronics, Inc. HS NYSE 2/24/1999 58,030,000 Company Revenue recognition
Lightbridge, Inc. LTBG Nasdaq 2/24/1999 17,256,862 SEC IPR&D Twinlab
Corporation TWLB Nasdaq 2/24/1999 32,697,000 Company Revenue recognition
Saucony, Inc. SCNYA Nasdaq 3/1/1999 6,363,000 SEC Revenue recognition
Williams Companies WMB NYSE 3/1/1999 437,000,000 Company Restructuring,
assets, or

inventory Cost or expense Ziegler Companies, Inc. ZCO Amex 3/1/1999
2,492,844 Company Revenue recognition

SS&C Technologies, Inc. SSNC Nasdaq 3/2/1999 16,102,000 SEC IPR&D Wall
Data Inc. WALL Nasdaq 3/2/1999 10,125,532 Company Revenue recognition LSI
Logic Corporation LSI NYSE 3/3/1999 144,151,000 SEC IPR&D Hungarian
Broadcasting Corporation HBC Nasdaq 3/5/1999 n/a SEC/Auditor Acquisitions
and mergers North Face, Inc. TNFI Nasdaq 3/5/1999 12,687,000 Company
Related-party transactions Revenue recognition Medical Waste Management
MWDS Nasdaq 3/8/1999 6,650,211 Company Revenue recognition Cost or expense
PSS World Medical, Inc. PSSI Nasdaq 3/10/1999 72,043,000 SEC Acquisitions
and mergers Allied Products Corporation ADP NYSE 3/11/1999 11,819,000
Company Cost or expense Safeskin Corporation SFSK Nasdaq 3/11/1999
57,681,398 Company Restructuring, assets, or

inventory Cost or expense First Union Real Estate Equity and

Mortgage Investments FUR NYSE 3/15/1999 31,376,000 SEC Restructuring,
assets, or inventory

Halifax Corporation HX Amex 3/18/1999 n/a Company Other Northrop Grumman
Corporation NOC NYSE 3/19/1999 69,719,164 Company Restructuring, assets,
or

inventory Graham-Field Health Products, Inc. GFT NYSE 3/22/1999 31,351,000
Company Unspecified

Wang Global WANG Nasdaq 3/25/1999 38,000,000 SEC IPR&D Boston Chicken Inc.
BOSTQ OTC 3/27/1999 n/a Company Loan-loss Avid Technology, Inc. AVID
Nasdaq 3/29/1999 24,391,000 SEC IPR&D Pacific Research & Engineering

Corporation PXE Amex 3/29/1999 2,305,500 Auditor Cost or expense Revenue
recognition Open Market, Inc. OMKT Nasdaq 3/31/1999 35,316,000 SEC IPR&D

Alydaar Software Corporation ALYD Nasdaq 4/1/1999 17,541,644 Company
Revenue recognition Medical Graphics Corporation MGCC Nasdaq 4/1/1999
7,179,000 Auditor Restructuring, assets, or

inventory Protection One, Inc. POI NYSE 4/1/1999 127,524,000 SEC
Acquisitions and mergers

Sun Healthcare Group, Inc. SHG NYSE 4/5/1999 58,499,000 SEC Acquisitions
and mergers CellStar Corporation CLST Nasdaq 4/12/1999 65,689,000 Company
Revenue recognition Segue Software, Inc. SEGU Nasdaq 4/12/1999 9,001,000
Company Revenue recognition Finova Group, Inc. FNV NYSE 4/14/1999
66,042,000 Auditor Securities related Revenue recognition Carnegie
International Corporation CAGI OTC 4/16/1999 n/a SEC Acquisitions and
mergers Reclassification Central Illinois Bancorp, Inc. CILF OTC 4/16/1999
n/a Company Cost or expense Lycos, Inc. LCOS Nasdaq 4/16/1999 43,282,836
SEC IPR&D Vesta Insurance Group Inc. VTA NYSE 4/16/1999 18,686,000 Company
Revenue recognition Colorado Casino Resorts, Inc. CCRIE Nasdaq 4/22/1999
38,667,715 Auditor Reclassification Securities related Xilinx, Inc. XLNX
Nasdaq 4/22/1999 168,413,000 ? Revenue recognition CoreCare Systems, Inc.
CRCS OTC 4/28/1999 n/a Company Revenue recognition Tax related

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 13

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

McKesson HBOC, Inc. MCK NYSE 4/28/1999 290,200,000 ? Revenue recognition
DCI Telecommunications, Inc. DCTC OTC 5/3/1999 n/a SEC Acquisitions and
mergers CMGI Inc. CMGI Nasdaq 5/7/1999 95,302,396 Company IPR&D Candie's
Inc. CAND Nasdaq 5/13/1999 17,891,000 Company Revenue recognition Belmont
Bancorp BLMT Nasdaq 5/14/1999 5,236,534 Company Loan-loss PDG
Environmental Inc. PDGE OTC 5/14/1999 n/a Auditor Cost or expense TRW Inc.
TRW NYSE 5/14/1999 123,200,000 Company IPR&D Aztec Technology Partners,
Inc. AZTC Nasdaq 5/17/1999 22,016,000 Company Cost or expense MCN Energy
Group, Inc. MCN NYSE 5/17/1999 83,413,000 Company Cost or expense
Pharamaceutical Formulations, Inc. PFI OTC 5/18/1999 n/a Company
Restructuring, assets, or

inventory Revenue recognition Maxim Group, Inc. MXG NYSE 5/19/1999
19,156,000 Company Revenue recognition

Hitsgalore.com, Inc. HITT OTC 5/26/1999 n/a Company Acquisitions and
mergers WellCare Management Group Inc. WELL OTC 5/28/1999 n/a Company
Revenue recognition Rite Aid Corporation RAD NYSE 6/1/1999 258,910,000 SEC
Acquisitions and mergers Cost or expense Carleton Corporation CARL Nasdaq
6/2/1999 3,346,000 SEC IPR&D Cabletron Systems, Inc. CS NYSE 6/3/1999
186,381,000 SEC IPR&D Annapolis National Bancorp ANNB Nasdaq 6/4/1999
2,318,000 Company Loan-loss The Sirena Apparel Group, Inc. SIRN Nasdaq
6/7/1999 5,255,042 Company Restructuring, assets, or

inventory Cost or expense Evans Systems, Inc. EVSI Nasdaq 6/8/1999
3,675,398 Company Restructuring, assets, or

inventory Cost or expense Telxon Corporation TLXN Nasdaq 6/16/1999
17,514,000 Auditor Reclassification

International Total Services, Inc. ITSW Nasdaq 7/1/1999 n/a ? Unspecified
LabOne, Inc. LABS Nasdaq 7/1/1999 10,758,069 SEC Restructuring, assets, or

inventory Novametrix Medical Systems Inc. NMTX Nasdaq 7/1/1999 8,130,074 ?
Revenue recognition Cost or expense

AvTel Communications Inc. AVCO Nasdaq 7/2/1999 10,738,993 ? Tax related
Lab Holdings, Inc. LABH Nasdaq 7/2/1999 n/a SEC Restructuring, assets, or

inventory Cumetrix Data Systems Corporation CDSC Nasdaq 7/13/1999
7,392,500 Company Revenue recognition

ION Networks, Inc. IONN Nasdaq 7/14/1999 11,391,360 ? Acquisitions and
mergers Reclassification ODS Networks, Inc. ODSI Nasdaq 7/14/1999
18,577,000 ? IPR&D Unisys Corporation UIS NYSE 7/15/1999 314,541,000 SEC
Cost or expense Warrantech Corporation WTEC Nasdaq 7/15/1999 15,222,861
Auditor Revenue recognition Financial Security Assurance Holdings Limited
FSA NYSE 7/21/1999 31,917,000 SEC Reclassification Kimberly-Clark
Corporation KMB NYSE 7/21/1999 537,400,000 SEC Restructuring, assets, or

inventory Digi International Inc. DGII Nasdaq 7/22/1999 14,910,085 SEC
IPR&D

Spectrum Signal Processing Inc. SSPI Nasdaq 7/22/1999 10,077,000 ? IPR&D
America Service Group Inc. ASGR Nasdaq 7/23/1999 4,786,000 SEC
Acquisitions and mergers Crown Group, Inc. CNGR Nasdaq 7/23/1999
10,512,850 Company Acquisitions and mergers Diversinet Corporation DVNT
Nasdaq 7/23/1999 16,070,098 ? Cost or expense Cyberguard Corporation CYBG
Nasdaq 7/26/1999 n/a Company Revenue recognition National Auto Credit,
Inc. NAKD OTC 7/29/1999 n/a ? Restructuring, assets, or

inventory Loan-loss Motorcar Parts & Accessories, Inc. MPAA Nasdaq
8/1/1999 n/a Company Restructuring, assets, or

inventory Waste Management Inc. WMI NYSE 8/3/1999 619,105,000 ? Revenue
recognition

Texas Instruments Inc. TXN NYSE 8/7/1999 819,638,000 SEC Restructuring,
assets, or inventory CenterPoint Properties Trust CNT NYSE 8/9/1999
21,692,885 Auditor Revenue recognition

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 14

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Total Renal Care Holdings, Inc. TRL NYSE 8/10/1999 81,561,000 ? Other Open
Text Corporation OTEX Nasdaq 8/11/1999 26,753,000 ? IPR&D Pegasystems Inc.
PEGA Nasdaq 8/11/1999 31,043,000 Company Other Voxware, Inc. VOXW Nasdaq
8/11/1999 13,420,000 ? Cost or expense Harken Energy Corporation HEC Amex
8/12/1999 150,297,158 ? Other Miller Industries, Inc. MLR NYSE 8/12/1999
46,878,000 ? Restructuring, assets, or

inventory Pacific Aerospace & Electronics, Inc. PCTH Nasdaq 8/13/1999
19,107,521 Company Securities related

FlexiInternational Software, Inc. FLXI Nasdaq 8/16/1999 17,361,000 ?
Revenue recognition High Plains Corporation HIPC Nasdaq 8/16/1999
16,104,340 ? Restructuring, assets, or

inventory SatCon Technology Corporation SATC Nasdaq 8/16/1999 9,617,009 ?
Restructuring, assets, or

inventory Reclassification Nutramax Products, Inc. NMPC Nasdaq 8/18/1999
7,156,266 Auditor Restructuring, assets, or

inventory Medical Manager Corporation MMGR Nasdaq 8/24/1999 n/a ? Revenue
recognition

Intasys Corporation INTA Nasdaq 8/30/1999 15,890,578 ? Revenue recognition
Cost or expense Day Runner, Inc. DAYR Nasdaq 8/31/1999 12,132,000 Company
Cost or expense Flowers Industries Inc. FLO NYSE 8/31/1999 100,522,000 ?
Restructuring, assets, or

inventory Schick Technologies, Inc. SCHKE Nasdaq 9/2/1999 n/a ? Revenue
recognition

Acorn Products, Inc. ACRN Nasdaq 9/3/1999 6,021,705 ? Restructuring,
assets, or inventory Metrowerks Inc. MTWK Nasdaq 9/3/1999 14,636,888 ?
Revenue recognition

The Timber Company TGP NYSE 9/13/1999 85,000,000 ? Revenue recognition
Dynamex Inc. DDN Amex 9/17/1999 n/a Company Acquisitions and mergers
Revenue recognition Cost or expense VTEL Corporation VTEL Nasdaq 9/28/1999
24,298,000 ? Restructuring, assets, or

inventory Revenue recognition Reclassification Assisted Living Concepts,
Inc. ALF Amex 9/29/1999 n/a Company Restructuring, assets, or

inventory Acquisitions and mergers Cost or expense

Engineering Animation, Inc. EAII Nasdaq 10/1/1999 11,937,000 Company
Revenue recognition Olsten Corporation OLS NYSE 10/1/1999 81,778,000 ?
Other Wickes Inc. WIKS Nasdaq 10/1/1999 8,331,816 Company Restructuring,
assets, or

inventory Leisureplanet Holdings, Limited LPHL Nasdaq 10/14/1999 7,153,185
Auditor Restructuring, assets, or

inventory Acquisitions and mergers

Armor Holdings, Inc. AH NYSE 10/18/1999 24,300,000 ? Acquisitions and
mergers IMRglobal Corporation IMRS Nasdaq 10/22/1999 38,555,835 ?
Acquisitions and mergers Thomas & Betts Corporation TNB NYSE 10/26/1999
57,817,879 ? Restructuring, assets, or

inventory Other P-Com, Inc. PCMS Nasdaq 10/28/1999 64,474,137 Company
Revenue recognition

IMSI, Inc. IMSIE Nasdaq 10/29/1999 7,024,409 ? Revenue recognition Orbital
Sciences Corporation ORB NYSE 10/29/1999 37,416,772 Auditor Restructuring,
assets, or

inventory Related-party transactions

Infinium Software, Inc. INFM Nasdaq 11/1/1999 12,242,000 ? Revenue
recognition Tax related GTS Duratek, Inc. DRTK Nasdaq 11/3/1999 13,275,943
? Cost or expense CompUSA Inc. CPU NYSE 11/4/1999 92,712,054 ? Revenue
recognition First Union Real Estate Equity and Mortgage Investments FUR
NYSE 11/4/1999 42,459,604 ? Restructuring, assets, or

inventory Aegis Communications Group, Inc. AGIS OTC 11/9/1999 n/a ?
Securities related Safety Components International, Inc. ABAG Nasdaq
11/9/1999 5,136,316 Company Other Revenue recognition Advanced Polymer
Systems, Inc. APOS Nasdaq 11/11/1999 20,115,664 ? Revenue recognition
SafeGuard Health Enterprises, Inc. SFGD OTC 11/12/1999 n/a Company Revenue
recognition Other CVS Corporation CVS NYSE 11/15/1999 391,884,000 SEC
Acquisitions and mergers

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 15

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

National City Bancorp NCBM Nasdaq 11/15/1999 8,756,817 ? Other SITEK Inc.
SITK OTC 11/17/1999 n/a ? Cost or expense Friedman's Inc. FRDM Nasdaq
11/18/1999 14,427,000 Company Revenue recognition DSI Toys, Inc. DSIT
Nasdaq 11/23/1999 8,703,569 ? Cost or expense Image Guided Technologies,
Inc. IGTI OTC 11/29/1999 n/a ? Restructuring, assets, or

inventory Cost or expense Styling Technology Corporation STYLE Nasdaq
11/29/1999 n/a ? Revenue recognition Other

Signal Apparel Company, Inc. SIA NYSE 12/2/1999 44,869,450 SEC
Reclassification BellSouth Corporation BLS NYSE 12/3/1999 1,882,319,274 ?
Restructuring, assets, or

inventory Baker Hughes Inc. BHI NYSE 12/8/1999 329,209,200 Company Other

Best Buy Inc. BBY NYSE 12/14/1999 212,760,000 SEC Revenue recognition
Blimpie International, Inc. BLM Amex 12/14/1999 9,470,926 SEC Revenue
recognition Forest City Enterprises, Inc. FCE NYSE 12/14/1999 n/a ? Cost
or expense GameTech International, Inc. GMTC Nasdaq 12/16/1999 12,233,723
? Acquisitions and mergers IPR&D Fair Grounds Corporation FGNO OTC
12/17/1999 n/a ? Tax related EDAP TMS S.A. EDAYE Nasdaq 12/22/1999 n/a ?
Revenue recognition Zions Bancorp ZION Nasdaq 12/23/1999 85,695,000 SEC
Acquisitions and mergers Community West Bancshares CWBC Nasdaq 12/24/1999
5,494,217 ? Reclassification Acquisitions and

mergers Shuffle Master, Inc. SHFL Nasdaq 1/3/2000 7,154,393 ? Cost or
expense

Ultimate Electronics, Inc. ULTE Nasdaq 1/4/2000 11,336,000 Company Revenue
recognition Cost or expense Pacific Bank PBSF Nasdaq 1/10/2000 5,200,000
Company Revenue recognition Asche Transportation Services, Inc. ASHE
Nasdaq 1/11/2000 6,032,750 Company Unspecified Dicom Imaging Systems, Inc.
DCIM OTC 1/11/2000 n/a SEC Revenue recognition Biomet, Inc. BMET Nasdaq
1/13/2000 n/a ? Other Network Systems International, Inc. NESI Nasdaq
1/13/2000 10,295,654 Auditor Cost or expense Vertex Industries, Inc. VETX
OTC 1/14/2000 n/a ? Revenue recognition First American Financial
Corporation FAF NYSE 1/18/2000 65,326,000 ? Revenue recognition Raytheon
Corporation RTN NYSE 1/18/2000 338,735,000 Company Revenue recognition
Legato Systems, Inc. LGTO Nasdaq 1/19/2000 86,394,000 Auditor Revenue
recognition Boise Cascade Corporation BCC NYSE 1/20/2000 61,498,000 ? Cost
or expense SunStar Healthcare, Inc. SUNS Nasdaq 1/20/2000 2,919,330
Auditor Cost or expense Delphi Financial Group, Inc. DFG NYSE 1/24/2000
n/a ? Revenue recognition Sterling Financial Corporation SLFI Nasdaq
1/25/2000 8,935,687 Company Restructuring, assets, or

inventory Cost or expense Tax related Carnegie International Corporation
CGY Amex 1/25/2000 n/a ? Revenue recognition Other

Stryker Corporation SYK NYSE 1/27/2000 199,600,000 ? Acquisitions and
mergers Analytical Surveys, Inc. ANLT Nasdaq 1/27/2000 n/a Company Cost or
expense Revenue recognition Indus International, Inc. IINT Nasdaq
1/27/2000 n/a ? Revenue recognition Aetna Inc. AET NYSE 2/1/2000
142,100,000 SEC Revenue recognition Other Digital Lava Inc. DGV Amex
2/1/2000 4,643,213 ? Revenue recognition Jenna Lane, Inc. JLNY Nasdaq
2/1/2000 4,445,624 Company Restructuring, assets, or

inventory Revenue recognition Cost or expense Exide Corporation EX NYSE
2/3/2000 21,263,000 Company Related-party transactions

International Total Services, Inc. ITSW Nasdaq 2/3/2000 6,747,000 Auditor
Cost or expense Reclassification 1st Source Corporation SRCE Nasdaq
2/4/2000 19,121,701 Auditor Revenue recognition EA Engineering, Science,
and Technology, Inc. EACO Nasdaq 2/4/2000 6,145,700 Company Revenue
recognition Image Sensing Systems, Inc. ISNS Nasdaq 2/4/2000 2,725,200 ?
Cost or expense

Segue Software, Inc. SEGU Nasdaq 2/7/2000 9,315,000 SEC IPR&D

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 16

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Sykes Enterprises, Inc. SYKE Nasdaq 2/7/2000 42,901,775 Company Revenue
recognition Louis Dreyfus Natural Gas Corporation LD NYSE 2/8/2000
40,804,000 ? Securities related Transport Corporation of America, Inc.
TCAM Nasdaq 2/8/2000 9,094,612 Company Revenue recognition Cost or expense
TJX Companies, Inc. TJX NYSE 2/11/2000 300,044,959 ? Revenue recognition
Guess ?, Inc. GES NYSE 2/14/2000 44,210,000 Company Cost or expense JDN
Realty Corporation JDN NYSE 2/14/2000 32,382,000 Company Related-party
transactions Able Telcom Holding Corporation ABTE Nasdaq 2/15/2000
15,966,215 SEC Cost or expense Omega Worldwide Inc. OWWI Nasdaq 2/15/2000
12,297,000 ? Acquisitions and mergers 3D Systems Corporation TDSC Nasdaq
2/16/2000 12,340,000 ? Revenue recognition Other Intimate Brands, Inc. IBI
NYSE 2/16/2000 504,852,000 Company Revenue recognition The Limited, Inc.
LTD NYSE 2/16/2000 445,306,000 Company Revenue recognition Too, Inc. TOO
NYSE 2/17/2000 31,738,000 ? Revenue recognition Host Marriott Corporation
HMT NYSE 2/18/2000 285,800,000 ? Revenue recognition Master Graphics, Inc.
MAGR OTC 2/18/2000 n/a Company Cost or expense MerchantOnline.com, Inc.
MRTO OTC 2/24/2000 n/a Company Cost or expense Revenue recognition First
Tennessee National Corporation FTN NYSE 2/28/2000 132,544,893 ? Other
Information Management Associates, Inc. IMAA Nasdaq 2/28/2000 9,718,000
SEC Revenue recognition Cato Corporation CACOA Nasdaq 3/2/2000 25,638,588
? Revenue recognition

Goody's Family Clothing, Inc. GDYS Nasdaq 3/2/2000 32,804,000 ? Revenue
recognition J. C. Penney Company, Inc. JCP NYSE 3/2/2000 276,000,000 ?
Revenue recognition CINAR Corporation CINR Nasdaq 3/6/2000 40,984,000 ?
Other FLIR Systems, Inc. FLIR Nasdaq 3/6/2000 14,395,000 Company
Restructuring, assets, or

inventory Revenue recognition Cost or expense Kmart Corporation KM NYSE
3/6/2000 481,300,000 ? Revenue recognition

Safety Kleen Corporation SK NYSE 3/6/2000 100,637,000 Company Other
Hastings Entertainment, Inc. HAST Nasdaq 3/7/2000 11,629,000 Company Cost
or expense CMI Corporation CMI NYSE 3/8/2000 21,709,000 ? Revenue
recognition RAVISENT Technologies Inc. RVST Nasdaq 3/14/2000 16,068,969 ?
Revenue recognition Cumulus Media Inc. CMLS Nasdaq 3/16/2000 35,057,000
Auditor Revenue recognition Cost or expense American Xtal Technology AXTI
Nasdaq 3/17/2000 20,074,000 Company Cost or expense MicroStrategy Inc.
MSTR Nasdaq 3/20/2000 78,926,000 Auditor Revenue recognition
Mediconsult.com, Inc. MCNS Nasdaq 3/21/2000 50,563,198 Company Revenue
recognition Cost or expense Scan-Optics, Inc. SOCR Nasdaq 3/21/2000
7,016,672 ? Tax related Laidlaw Inc. LDW NYSE 3/22/2000 325,900,000 ?
Other TREEV, Inc. TREV Nasdaq 3/23/2000 15,414,197 ? Revenue recognition
Inacom Corporation ICO NYSE 3/24/2000 n/a ? Reclassification Heartland
Technology, Inc HTI Amex 3/29/2000 1,671,000 ? Restructuring, assets, or

inventory Plains All American Pipeline, L.P. PAA NYSE 3/29/2000 34,386,000
Company Other

Plains Resources PLX Amex 3/29/2000 29,552,000 ? Other Profit Recovery
Group International, Inc PRGX Nasdaq 3/29/2000 50,942,000 ? Revenue
recognition Aztec Technology Partners, Inc AZTC Nasdaq 3/30/2000
22,518,000 ? Revenue recognition LanguageWare.net Ltd LWNTF OTC 3/30/2000
n/a ? Securities related Orbital Sciences Corporation ORB NYSE 3/30/2000
37,409,030 Auditor Cost or expense Westmark Group Holdings, Inc WGHI
Nasdaq 3/30/2000 3,530,675 ? Restructuring, assets, or

inventory Loan-loss Tax related ebix.com, Inc EBIX Nasdaq 3/31/2000
11,262,000 SEC Revenue recognition

eSAT Inc ASAT OTC 3/31/2000 n/a ? Cost or expense Industrial Holdings, Inc
IHII Nasdaq 3/31/2000 15,111,097 ? Revenue recognition

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 17

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

UICI UCI NYSE 3/31/2000 47,195,000 ? Restructuring, assets, or inventory
Revenue recognition Cost or expense Aurora Foods AOR NYSE 4/3/2000
67,050,000 ? Revenue recognition

Pacific Gateway Exchange PGEX Nasdaq 4/3/2000 19,516,000 ? Cost or expense
On-Point Technology Systems Inc ONPT Nasdaq 4/7/2000 10,266,000 ? Revenue
recognition Serologicals Corporation SERO Nasdaq 4/10/2000 23,495,275
Company Revenue recognition Cost or expense OnHealth Network Company ONHN
Nasdaq 4/11/2000 23,390,000 ? Securities related Kitty Hawk Inc. KTTY
Nasdaq 4/12/2000 17,047,000 ? Restructuring, assets, or

inventory Cover-All Technologies Inc. COVR Nasdaq 4/14/2000 17,029,000
Company Revenue recognition Cost or expense

e.spire Communications, Inc. ESPI Nasdaq 4/14/2000 51,471,837 ? Revenue
recognition SCB Computer Technology, Inc. SCBI Nasdaq 4/14/2000 25,045,324
Company Revenue recognition Cost or expense Interplay Entertainment
Corporation IPLY Nasdaq 4/17/2000 30,153,572 ? Related-party transactions
Paulson Capital Corporation PLCC Nasdaq 4/17/2000 3,541,235 Auditor
Securities related Castle Dental Centers, Inc. CASLE Nasdaq 4/26/2000
6,912,000 ? Loan-loss RFS Hotel Investors, Inc. RFS NYSE 4/26/2000
24,744,000 ? Revenue recognition Advanced Technical Products, Inc. ATPXE
Nasdaq 4/28/2000 5,500,000 ? Revenue recognition Lodgian, Inc. LOD NYSE
5/1/2000 27,222,000 ? Restructuring, assets, or

inventory CIMA LABS Inc. CIMA Nasdaq 5/3/2000 11,046,086 ? Revenue
recognition

Taubman Centers, Inc. TCO NYSE 5/3/2000 53,229,918 ? Revenue recognition
Children's Comprehensive Services, Inc. KIDS Nasdaq 5/4/2000 7,190,000 ?
Cost or expense Activision, Inc. ATVI Nasdaq 5/9/2000 30,483,000 ?
Restructuring, assets, or

inventory Internet America, Inc. GEEK Nasdaq 5/10/2000 9,641,590 ? Revenue
recognition

Telescan, Inc. TSCN Nasdaq 5/10/2000 17,469,000 ? Revenue recognition
Magellan Health Services, Inc. MGL NYSE 5/11/2000 32,578,000 ?
Restructuring, assets, or

inventory Environmental Power Corporation POWR OTC 5/12/2000 n/a ? Cost or
expense

MAX Internet Communications Inc. MXIP Nasdaq 5/12/2000 17,104,061 ?
Revenue recognition Other Computer Learning Centers, Inc. CLCX Nasdaq
5/16/2000 18,617,646 ? Revenue recognition Interiors, Inc. INTXA Nasdaq
5/16/2000 35,186,013 ? Restructuring, assets, or

inventory Loan-loss Planet411.com Inc. PFOO OTC 5/16/2000 n/a ? Cost or
expense

Goody's Family Clothing, Inc. GDYS Nasdaq 5/17/2000 32,525,000 ? Revenue
recognition Roanoke Electric Steel Corporation RESC Nasdaq 5/17/2000 n/a ?
Restructuring, assets, or

inventory Vari-L Company, Inc. VARL Nasdaq 5/17/2000 7,586,000 ? Revenue
recognition

Clearnet Communications Inc. CLNT Nasdaq 5/18/2000 n/a ? Tax related Magna
International Inc. MGA NYSE 5/18/2000 92,000,000 ? Cost or expense Today's
Man, Inc. TMAN Nasdaq 5/18/2000 27,040,725 ? Revenue recognition Cost or
expense Flooring America, Inc. FRA NYSE 5/22/2000 21,438,432 ? Revenue
recognition Cost or expense WorldWide Web NetworX Corporation WWWX OTC
5/24/2000 n/a ? IPR&D Securities related Carver Bancorp, Inc. CNY Amex
5/25/2000 2,252,216 ? Cost or expense FinancialWeb.com, Inc. FWEB OTC
6/5/2000 n/a ? Restructuring, assets, or

inventory Cost or expense Securities related CareMatrix Corporation CMDCE
Nasdaq 6/19/2000 18,563,491 ? Revenue recognition Cost or expense

First American Health Concepts, Inc. FAH Amex 6/20/2000 2,621,250 ?
Unspecified Hirsch International Corporation HRSH Nasdaq 6/20/2000
9,152,000 ? Revenue recognition ClearWorks.net, Inc. CLW Amex 6/23/2000
22,029,589 ? Securities related Tyco International Limited TYC NYSE
6/26/2000 1,712,500,000 SEC Restructuring, assets, or

inventory Acquisitions and mergers

Telxon Corporation TLXN Nasdaq 6/30/2000 17,514,000 Company Revenue
recognition

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 18

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Geographics, Inc. GGIT OTC 7/17/2000 n/a Company Other Anicom Inc. ANIC
Nasdaq 7/18/2000 26,912,000 Company Revenue recognition Baan Company BAANF
OTC 7/19/2000 n/a Company Unspecified TeleHubLink Corporation THLC OTC
7/20/2000 n/a Auditor Securities related Cost or expense Oil-Dri
Corporation of America ODC NYSE 7/24/2000 5,613,000 Auditor Revenue
recognition Cost or expense Telemonde, Inc. TLMD OTC 7/25/2000 n/a SEC
Revenue recognition Unify Corporation UNFY Nasdaq 7/31/2000 18,127,000
Company Revenue recognition Southwall Technologies, Inc. SWTX Nasdaq
8/1/2000 7,680,000 Company Restructuring, assets, or

inventory BarPoint.com, Inc. BPNT Nasdaq 8/4/2000 17,393,271 Company Other

California Software Corporation CAWC OTC 8/7/2000 n/a Auditor Revenue
recognition Gadzoox Networks, Inc. GADZ Nasdaq 8/7/2000 9,248,000 Company
Acquisitions and mergers MetaCreations Corporation MCRE Nasdaq 8/8/2000
28,170,000 Auditor Reclassification SatCon Technology Corporation SATC
Nasdaq 8/8/2000 12,629,822 SEC Related-party transactions Acrodyne
Communications, Inc. ACROE Nasdaq 8/14/2000 6,981,161 Company
Restructuring, assets, or

inventory Revenue recognition Geron Corporation GERN Nasdaq 8/14/2000
21,586,722 Company Cost or expense

Innovative Gaming Corporation IGCA Nasdaq 8/14/2000 9,565,000 SEC Other
Discovery Laboratories, Inc. DSCO Nasdaq 8/15/2000 20,837,000 Company Cost
or expense ebix.com, Inc. EBIX Nasdaq 8/15/2000 11,377,000 SEC Revenue
recognition FOCUS Enhancements, Inc. FCSE Nasdaq 8/15/2000 25,863,036 ?
Revenue recognition Seaboard Corporation SEB Amex 8/15/2000 1,487,520
Company Revenue recognition Superconductive Components, Inc. SCCI OTC
8/15/2000 n/a Auditor Restructuring, assets, or

inventory CMI Corporation CMI NYSE 8/17/2000 21,691,000 Company
Restructuring, assets, or

inventory Revenue recognition Imperial Credit Industries ICII Nasdaq
8/18/2000 32,111,022 CDFI/FDIC Loan-loss

Mercator Software, Inc. MCTR Nasdaq 8/21/2000 29,529,630 Company Cost or
expense Thomas & Betts Corporation TNB NYSE 8/21/2000 57,974,000 Company
Restructuring, assets, or

inventory Revenue recognition Oriental Financial Group Inc. OFG NYSE
8/22/2000 12,639,000 Company Other

Phoenix International, Inc. PHXX Nasdaq 8/22/2000 19,857,000 Company
Revenue recognition DT Industries, Inc. DTII Nasdaq 8/23/2000 10,107,274
Company Securities related Vari-L Company, Inc. VARL OTC 9/12/2000 n/a
Company Restructuring, assets, or

inventory Rentrak Corporation RENT Nasdaq 9/13/2000 12,373,606 Company
Revenue recognition

Avon Products, Inc. AVP NYSE 9/14/2000 245,510,000 SEC Cost or expense
Precept Business Service, Inc. PBSI Nasdaq 9/15/2000 10,153,000 Company
Restructuring, assets, or

inventory Sykes Enterprises, Inc. SYKE Nasdaq 9/19/2000 41,996,844 Company
Revenue recognition

Bion Environmental Technologies, Inc. BION OTC 9/28/2000 n/a Auditor Cost
or expense Aspeon, Inc. ASPEE Nasdaq 9/29/2000 9,401,435 Company
Restructuring, assets, or

inventory Cost or expense Mitek Systems, Inc. MITK Nasdaq 9/29/2000
11,119,843 Company Revenue recognition

Interspeed, Inc. ISPD Nasdaq 10/6/2000 10,838,000 Company Revenue
recognition Intrenet, Inc. INET Nasdaq 10/13/2000 15,037,066 Company
Revenue recognition Sport-Haley, Inc. SPOR Nasdaq 10/16/2000 3,460,385
Company Restructuring, assets, or

inventory National Fuel Gas Company NFG NYSE 10/17/2000 40,173,174 Company
Reclassification Securities related

Omni Nutraceuticals, Inc. ZONE Nasdaq 10/17/2000 30,640,000 Company
Revenue recognition Allscripts Inc. MDRX Nasdaq 10/26/2000 27,900,000
Company Revenue recognition First American Health Concepts, Inc. FAH Amex
10/27/2000 2,635,545 Company Revenue recognition Alpharma Inc. ALO NYSE
10/30/2000 47,479,000 Company Other

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 19

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Rent-Way, Inc. RWY NYSE 10/30/2000 24,475,000 Company Restructuring,
assets, or inventory Revenue recognition Cost or expense Epicor Software
Corporation EPIC Nasdaq 10/31/2000 41,409,000 Company Other

Pulaski Financial Corporation PULB Nasdaq 11/1/2000 3,024,264 Company Cost
or expense Wyant Corporation WYNT Nasdaq 11/1/2000 3,731,375 Company Cost
or expense Atchison Casting Corporation FDY NYSE 11/2/2000 7,689,347
Company Revenue recognition Cost or expense Other Detour Magazine, Inc.
DTRM OTC 11/2/2000 n/a SEC Cost or expense Monarch Investment Properties,
Inc. MIPR OTC 11/2/2000 n/a SEC Cost or expense Nx Networks, Inc. NXWX
Nasdaq 11/2/2000 34,037,000 Company Revenue recognition Del Global
Technologies Corporation DGTC Nasdaq 11/6/2000 8,175,899 Company
Acquisitions and mergers Revenue recognition IBP, Inc. IBP NYSE 11/8/2000
107,076,000 Company Restructuring, assets, or

inventory Lernout & Hauspie Speech Products N.V. LHSP Nasdaq 11/9/2000
131,354,671 ? Revenue recognition

Harmonic Inc. HLIT Nasdaq 11/13/2000 57,724,000 Company Revenue
recognition MITY Enterprises Inc. MITY Nasdaq 11/13/2000 5,170,267 Company
Restructuring, assets, or

inventory Cost or expense Bindley Western Industries, Inc. BDY NYSE
11/14/2000 37,968,255 Auditor Acquisitions and mergers

Covad Communications Group COVD Nasdaq 11/14/2000 172,612,338 Company
Revenue recognition DocuCorp International DOCC Nasdaq 11/14/2000
15,009,000 Company Revenue recognition eMagin Corporation EMA Amex
11/14/2000 25,069,143 Company Securities related FFW Corporation FFWC
Nasdaq 11/14/2000 1,424,627 Company Other Northeast Indiana Bancorp NEIB
Nasdaq 11/14/2000 1,592,461 Company Other Parexel International
Corporation PRXL Nasdaq 11/14/2000 24,650,000 Company Other Potlatch
Corporation PCH NYSE 11/14/2000 28,330,000 Company Restructuring, assets,
or

inventory Ramp Networks, Inc. RAMP Nasdaq 11/14/2000 21,664,000 Company
Revenue recognition

Source Media, Inc. SRCM Nasdaq 11/14/2000 17,682,000 Company
Reclassification BPI Packaging Technologies, Inc. BPIE OTC 11/17/2000 n/a
Company Restructuring, assets, or

inventory Travel Dynamics Inc. TDNM OTC 11/17/2000 n/a Company
Reclassification

W.R. Grace & Company GRA NYSE 11/17/2000 65,300,000 Company Revenue
recognition American Physicians Service Group, Inc. AMPH Nasdaq 11/20/2000
2,765,000 SEC Other Chesapeake Corporation CSK NYSE 11/20/2000 15,100,000
Company Restructuring, assets, or

inventory Revenue recognition Global Med Technologies, Inc. GLOB OTC
11/20/2000 n/a Company Cost or expense

Northpoint Communications Group NPNT Nasdaq 11/20/2000 132,989,264 Company
Revenue recognition Lucent Technologies, Inc. LU NYSE 11/21/2000
3,387,200,000 Company Revenue recognition Quintus Corporation QNTS OTC
11/22/2000 n/a Auditor Other Whitney Information Network, Inc. RUSS OTC
12/5/2000 n/a Company Cost or expense Good Guys, Inc. GGUY Nasdaq
12/7/2000 23,094,000 Company Cost or expense Auburn National Bancorp AUBN
Nasdaq 12/8/2000 3,924,573 Company Loan-loss Winnebago Industries, Inc.
WGO NYSE 12/13/2000 20,882,000 SEC Revenue recognition Hamilton Bancorp
HABKE Nasdaq 12/22/2000 10,081,147 External Related-party transactions
Mikohn Gaming MIKN Nasdaq 12/26/2000 11,072,000 Company Revenue
recognition AMC Entertainment AEN Amex 1/5/2001 4,078,889 Company Revenue
recognition Service Corporation International SRV NYSE 1/5/2001
273,966,000 Company Revenue recognition TeleCorp PCS, Inc. TLCP Nasdaq
1/5/2001 n/a Company Related-party transactions Pennzoil-Quaker State
Company PZL NYSE 1/16/2001 n/a Company Restructuring, assets, or

inventory Online Resources Corporation ORCC Nasdaq 1/17/2001 11,646,321
Company Revenue recognition

ECI Telecom ECIL Nasdaq 1/22/2001 92,455,000 Company Revenue recognition
Proxim, Inc. PROX Nasdaq 1/23/2001 57,423,847 Company Tax related IPR&D

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 20

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

IMAX Corporation IMAX Nasdaq 1/24/2001 n/a ? Revenue recognition
Integrated Measurement Systems, Inc. IMSC Nasdaq 1/24/2001 8,368,000
Company Revenue recognition National Steel Corporation NS NYSE 1/24/2001
41,288,000 Company Cost or expense Westfield America, Inc. WEA NYSE
1/24/2001 n/a Company Revenue recognition ALZA Corporation AZA NYSE
1/25/2001 238,200,000 Company Revenue recognition Avon Products AVP NYSE
1/25/2001 n/a Company/FASB Revenue recognition Wackenhut Corrections
Corporation WAK NYSE 1/25/2001 15,000,000 ? Revenue recognition Guess? Inc
GES NYSE 1/26/2001 43,832,000 Company Restructuring, assets, or

inventory Jones Lang LaSalle Inc. JLL NYSE 1/31/2001 n/a ? Revenue
recognition

Sonus Corporation SSN Amex 2/1/2001 11,266,000 SEC Revenue recognition
Critical Path CPTH Nasdaq 2/2/2001 72,137,000 Company Revenue recognition
Hanover Compressor HC NYSE 2/5/2001 75,904,000 Auditor Related-party
transactions Acquisitions and

mergers Cheap Tickets, Inc. CTIX Nasdaq 2/7/2001 23,592,000 Company/FASB
Revenue recognition

Kaneb Services, Inc. KAB NYSE 2/7/2001 10,855,013 Company Securities
related Reclassification Dillard's, Inc. DDS NYSE 2/8/2001 n/a Company
Revenue recognition Nice Systems NICE Nasdaq 2/8/2001 12,954,000 ? Revenue
recognition Vical Inc. VICL Nasdaq 2/12/2001 20,014,118 ? Revenue
recognition Team Communications TMTV Nasdaq 2/13/2001 14,401,300 Company
Acquisitions and mergers Commtouch Software Ltd CTCH Nasdaq 2/14/2001
15,462,000 Company Revenue recognition ECI Telecom Limited ECIL Nasdaq
2/14/2001 93,413,000 ? Revenue recognition NexPub, Inc. NEXP OTC 2/20/2001
n/a SEC Unspecified Encad Inc. ENCD Nasdaq 2/21/2001 11,902,000 Company
Reclassification NPS Pharmaceuticals, Inc. NPSP Nasdaq 2/21/2001 n/a
Company Revenue recognition IBP, Inc. IBP NYSE 2/22/2001 107,192,000 SEC
Restructuring, assets, or

inventory Corixa Corporation CRXA Nasdaq 2/27/2001 40,599,000 Company
Revenue recognition

Argosy Education Group, Inc. ARGY Nasdaq 3/1/2001 6,484,000 Company Cost
or expense Other Gateway, Inc. GTW NYSE 3/1/2001 322,868,000 Company
Revenue recognition Kroger Company KR NYSE 3/5/2001 812,000,000 ?
Unspecified GATX Corporation GMT NYSE 3/6/2001 n/a Company Other Lance
Inc. LNCE Nasdaq 3/6/2001 29,029,000 Company Unspecified Lands' End, Inc.
LE NYSE 3/7/2001 n/a Company/FASB Revenue recognition True North
Communications Inc. TNO NYSE 3/12/2001 51,431,000 SEC Acquisitions and
mergers Charming Shoppes, Inc. CHRS Nasdaq 3/13/2001 101,982,000 Company
Revenue recognition Landec Corporation LNDC Nasdaq 3/13/2001 18,357,000
Company Revenue recognition META Group Inc. METG Nasdaq 3/14/2001 n/a ?
Revenue recognition Adaptive Broadband Corporation ADAP Nasdaq 3/15/2001
37,662,000 Company Revenue recognition LeCroy Corporation LCRY Nasdaq
3/15/2001 9,163,000 SEC Securities related Revenue recognition Urban
Outfitters, Inc. URBN Nasdaq 3/15/2001 n/a FASB Revenue recognition
Orthodontic Centers of America, Inc. OCA NYSE 3/16/2001 49,948,000 SEC
Revenue recognition Pinnacle Holdings, Inc. BIGT Nasdaq 3/17/2001
48,430,593 SEC Acquisitions and mergers SeaView Video Technology, Inc.
SEVU OTC 3/19/2001 n/a Company Revenue recognition Health Risk Management,
Inc. HRM Nasdaq 3/22/2001 4,682,000 Company Cost or expense Lason Inc.
LSON OTC 3/26/2001 n/a Company Other Aviron AVIR Nasdaq 3/27/2001
245,730,000 ? Revenue recognition Embrex Inc. EMBX Nasdaq 3/27/2001
8,576,000 Company Other Industrial Distribution Group, Inc. IDG NYSE
3/28/2001 8,559,032 Company Cost or expense California Amplifier, Inc.
CAMP Nasdaq 3/29/2001 13,999,000 ? Revenue recognition Other

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 21

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Warnaco Group, Inc. WAC NYSE 3/29/2001 52,874,000 Company Revenue
recognition Williams Controls, Inc. WMCO Nasdaq 3/29/2001 n/a Company
Revenue recognition American Physicians Service Group, Inc. AMPH Nasdaq
3/30/2001 n/a SEC Related-party transactions Health Grades, Inc. HGRD
Nasdaq 3/30/2001 21,507,758 Company Revenue recognition BroadVision, Inc.
BVSN Nasdaq 4/2/2001 273,426,000 Company Cost or expense FindWhat.com FWHT
Nasdaq 4/2/2001 17,059,326 Company Securities related Marlton
Technologies, Inc. MTY Amex 4/2/2001 7,499,000 Company Other FLIR Systems,
Inc. FLIR Nasdaq 4/3/2001 15,430,000 Company Unspecified Hemispherx
Biopharma, Inc. HEB Amex 4/3/2001 30,109,219 Company Cost or expense U.S.
Aggregates, Inc. AGA NYSE 4/3/2001 14,896,000 Company Reclassification
Cost or expense Alcoa Inc. AA NYSE 4/5/2001 864,000,000 ? Revenue
recognition First Data Corporation FDC NYSE 4/12/2001 n/a Company Revenue
recognition NCI Building Systems, Inc. NCS NYSE 4/12/2001 18,345,000
Company Revenue recognition Private Media Group, Inc. PRVT Nasdaq
4/16/2001 49,317,203 Auditor Related-party transactions Accelerated
Networks, Inc. ACCL Nasdaq 4/17/2001 49,573,000 Company Revenue
recognition Motor Club of America MOTR Nasdaq 4/17/2001 2,124,387 Auditor
Tax related Harrah's Entertainment Inc. HET NYSE 4/18/2001 115,080,000 ?
Revenue recognition Cohesion Technologies, Inc. CSON Nasdaq 4/23/2001
9,442,000 Company/FASB Securities related FreeMarkets, Inc. FMKT Nasdaq
4/23/2001 39,131,672 SEC Reclassification Health Care Property Investors,
Inc. HCP NYSE 4/23/2001 53,162,000 Company Revenue recognition NextPath
Technologies, Inc. NPTK OTC 4/23/2001 n/a Company Cost or expense Atchison
Casting Corporation FDY NYSE 4/24/2001 n/a Company Revenue recognition JDS
Uniphase Corporation JDSU Nasdaq 4/24/2001 1,322,700,000 ? Restructuring,
assets, or

inventory Acquisitions and mergers Cost or expense

Cardiac Pathways Corporation CPWY Nasdaq 4/25/2001 9,002,000 SEC/Auditor
Securities related Southern Union Company SUG NYSE 4/25/2001 52,424,847
Company Related-party transactions Rayovac Corporation ROV NYSE 4/26/2001
n/a Company/FASB Revenue recognition Unify Corporation UNFY OTC 4/27/2001
n/a SEC Revenue recognition Dollar General Corporation DG NYSE 4/30/2001
335,184,000 ? Unspecified Ledger Capital Corporation LEDG Nasdaq 4/30/2001
2,417,329 ? Other Greka Energy Corporation GRKA Nasdaq 5/1/2001 4,855,047
Company Restructuring, assets, or

inventory J Jill Group, Inc. JILL Nasdaq 5/2/2001 12,566,000 Company
Revenue recognition

Magna International Inc. MGA NYSE 5/2/2001 n/a Company Other NetEase.com,
Inc. NTESE Nasdaq 5/5/2001 30,110,000 Company Revenue recognition Opal
Technologies, Inc. OPALE OTC 5/7/2001 n/a Company Other Trikon
Technologies, Inc. TRKN Nasdaq 5/8/2001 12,500,000 Company Revenue
recognition Aronex Pharmaceuticals, Inc. ARNX Nasdaq 5/11/2001 25,974,000
Company Revenue recognition Guardian International, Inc. GIIS OTC
5/15/2001 n/a Company Revenue recognition National Commerce Financial
Corporation NCBC Nasdaq 5/15/2001 207,891,000 SEC Acquisitions and mergers
Robotic Vision Systems, Inc. ROBV Nasdaq 5/15/2001 35,864,000 Company
Revenue recognition Hamilton Bancorp HABKE Nasdaq 5/16/2001 10,081,147 OCC
Cost or expense Pre-Paid Legal Services, Inc. PPD NYSE 5/16/2001
21,429,000 SEC Cost or expense Cyber Merchants Exchange, Inc. CMEE OTC
5/17/2001 n/a ? Related-party transactions Bull Run Corporation BULL
Nasdaq 5/21/2001 36,002,000 Company Acquisitions and mergers ARI Network
Services, Inc. ARIS Nasdaq 5/22/2001 6,184,000 Company Revenue recognition
PurchasePro.com, Inc. PPRO Nasdaq 5/22/2001 72,349,000 Company Securities
related Vicon Fiber Optics Corporation VFOX OTC 5/22/2001 n/a Company
Restructuring, assets, or

inventory Cost or expense ConAgra Foods, Inc. CAG NYSE 5/23/2001
537,270,044 SEC Revenue recognition

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 22

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

U.S. Wireless Corporation USWC Nasdaq 5/26/2001 21,373,335 Company
Securities related Israel Land Development Company ILDCY Nasdaq 5/30/2001
n/a Company Securities related Xerox Corporation XRX NYSE 5/31/2001
715,374,000 Company Related-party transactions Cost or expense Other
American HomePatient, Inc. AHOM OTC 6/8/2001 n/a Company Reclassification
Chronimed, Inc. CHMDE Nasdaq 6/14/2001 12,315,000 Company Revenue
recognition Rare Medium Group, Inc. RRRR Nasdaq 6/26/2001 63,334,823
Company Revenue recognition CellStar Corporation CLST Nasdaq 6/28/2001
60,142,000 Company Revenue recognition Lions Gate Entertainment
Corporation LGF Amex 6/28/2001 42,463,000 Auditor Other ESPS, Inc. ESPS
Nasdaq 7/3/2001 17,629,000 Company Revenue recognition ICNB Financial
Corporation ICNB OTC 7/6/2001 n/a Company Loan-loss LoJack Corporation
LOJN Nasdaq 7/10/2001 15,999,211 ? Revenue recognition Genentech, Inc. DNA
NYSE 7/11/2001 533,670,000 ? Revenue recognition Laidlaw Inc. LDWIF OTC
7/12/2001 n/a ? Other UTStarcom, Inc. UTSI Nasdaq 7/12/2001 110,601,000 ?
Revenue recognition BakBone Software Inc. BKBOF OTC 7/13/2001 41,760,922
Auditor Revenue recognition Baldor Electric Company BEZ NYSE 7/16/2001
34,562,089 ? Revenue recognition Provident Bankshares PBKS Nasdaq
7/16/2001 26,461,000 Company Loan-loss Centex Construction Products, Inc.
CXP NYSE 7/17/2001 18,458,820 ? Revenue recognition Chromaline Corporation
CMLH NYSE 7/17/2001 1,271,627 ? Revenue recognition Centex Corporation CTX
NYSE 7/18/2001 62,289,902 ? Revenue recognition Harrah's Entertainment
Inc. HET NYSE 7/18/2001 115,080,000 ? Revenue recognition Lufkin
Industries, Inc. LUFK Nasdaq 7/18/2001 6,498,239 ? Revenue recognition
IDEC Pharmaceuticals Corporation IDPH Nasdaq 7/19/2001 167,394,000 ?
Revenue recognition Manitowoc Company, Inc. MTW NYSE 7/19/2001 24,522,524
? Revenue recognition PlanetCAD, Inc. PCD Amex 7/19/2001 12,419,000
Company Revenue recognition Cost or expense Checkpoint Systems, Inc. CKP
NYSE 7/24/2001 31,654,000 ? Revenue recognition Onyx Software Corporation
ONXS Nasdaq 7/24/2001 40,987,000 Company Revenue recognition Placer Dome
Inc. PDG NYSE 7/24/2001 332,700,000 ? Revenue recognition Digital Insight
Corporation DGIN Nasdaq 7/25/2001 29,429,000 ? Revenue recognition
Monsanto Company MON NYSE 7/25/2001 263,600,000 ? Revenue recognition
Cardiac Pathways Corporation CPWY Nasdaq 7/26/2001 9,002,000 ? Securities
related Sony Corporation SNE NYSE 7/27/2001 920,000,000 ? Revenue
recognition The Ackerley Group, Inc. AK NYSE 7/30/2001 35,098,000 ?
Revenue recognition Sykes Enterprises, Inc. SYKE Nasdaq 7/30/2001
40,520,000 ? Revenue recognition Air Canada Inc. ACNAF Nasdaq 8/1/2001
140,000,000 ? Revenue recognition Roadhouse Grill, Inc. GRLL Nasdaq
8/1/2001 9,708,741 Company Cost or expense Fleming Companies, Inc. FLM
NYSE 8/1/2001 51,032,000 ? Revenue recognition New England Business
Service, Inc. NEB NYSE 8/1/2001 12,708,000 ? Revenue recognition Wackenhut
Corporation WAK NYSE 8/3/2001 15,400,000 ? Revenue recognition Dial-Thru
International Corporation DTIX OTC 8/5/2001 11,523,403 ? Restructuring,
assets, or

inventory Securities related PXRE Group Limited PXT NYSE 8/7/2001
11,501,372 ? Revenue recognition

Anchor Gaming SLOT Nasdaq 8/8/2001 15,507,000 ? Revenue recognition Clorox
Company CLX NYSE 8/8/2001 238,096,000 ? Revenue recognition VIA NET.WORKS,
Inc. VNWI Nasdaq 8/9/2001 60,635,252 Company Revenue recognition Cost or
expense Anika Therapeutics Inc. ANIK Nasdaq 8/14/2001 9,934,280 SEC
Revenue recognition Immune Response Corporation IMNR Nasdaq 8/14/2001
35,734,789 ? Revenue recognition Kindred Healthcare, Inc. KIND OTC
8/14/2001 16,533,000 ? Cost or expense

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 23

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

MasTec Inc. MTZ NYSE 8/14/2001 47,787,000 ? Restructuring, assets, or
inventory Other Reader's Digest Association, Inc. RDA NYSE 8/14/2001
101,900,000 ? Revenue recognition

Hollywood Casino Corporation HWD Amex 8/16/2001 25,002,550 ? Revenue
recognition NESCO, Inc. NESC Nasdaq 8/16/2001 9,724,862 Company Revenue
recognition Riviana Foods Inc. RVFD Nasdaq 8/16/2001 14,131,000 ? Cost or
expense Net4Music Inc. NMUS Nasdaq 8/16/2001 20,985,799 SEC Acquisitions
and mergers Donnelly Corporation DON NYSE 8/20/2001 10,388,082 ?
Restructuring, assets, or

inventory Minuteman International, Inc. MMAN Nasdaq 8/20/2001 3,568,385
Company Revenue recognition

Webb Interactive Services, Inc. WEBB Nasdaq 8/20/2001 10,872,058 ?
Securities related Southwest Securities Group, Inc. SWS NYSE 8/21/2001
17,281,079 ? Securities related Derma Sciences, Inc. DSCI OTC 8/22/2001
4,445,805 ? Securities related Lancaster Colony Corporation LANC Nasdaq
8/22/2001 37,230,000 ? Revenue recognition Warnaco Group, Inc. WACGQ OTC
8/22/2001 52,873,637 Company Other Krispy Kreme Doughnuts, Inc. KKD NYSE
8/23/2001 58,601,000 ? Revenue recognition Learn2, Inc. LTWO OTC 8/23/2001
52,881,618 ? Revenue recognition Hayes Lemmerz International, Inc. HAZ
NYSE 9/5/2001 28,456,000 Company Restructuring, assets, or

inventory Unspecified Campbell Soup Company CPB NYSE 9/6/2001 411,000,000
? Revenue recognition

Corel Corporation CORL Nasdaq 9/7/2001 73,746,000 Company Cost or expense
Wallace Computer Services, Inc. WCS NYSE 9/12/2001 41,408,000 ? Revenue
recognition Banner Corporation BANR Nasdaq 9/17/2001 11,663,000 Company
Other Centennial Communications Corporation CYCL Nasdaq 9/20/2001
95,183,000 ? Cost or expense Revenue recognition Kennametal Inc. KMT NYSE
9/21/2001 31,435,000 ? Restructuring, assets, or

inventory Herman Miller, Inc. MLHR Nasdaq 9/24/2001 75,643,175 ? Revenue
recognition

Dean Foods Company DF NYSE 9/25/2001 36,603,967 ? Revenue recognition
Vans, Inc. VANS Nasdaq 9/25/2001 18,257,849 ? Revenue recognition SCB
Computer Technology, Inc. SCBI OTC 9/26/2001 25,190,000 Company
Unspecified Energy West, Inc. EWST Nasdaq 9/27/2001 2,513,484 ? Cost or
expense Fortune Brands, Inc. FO NYSE 10/18/2001 156,100,000 ? Revenue
recognition Midland Company MLAN Nasdaq 10/18/2001 8,879,893 ?
Restructuring, assets, or

inventory Tyco International Limited TYC NYSE 10/18/2001 1,999,700,000 ?
Revenue recognition

Andrew Corporation ANDW Nasdaq 10/22/2001 81,840,000 ? Cost or expense
CellStar Corporation CLST Nasdaq 10/22/2001 60,142,000 Company Revenue
recognition Pre-Paid Legal Services, Inc. PPD NYSE 10/22/2001 21,586,000
SEC Revenue recognition Lafarge North America Inc. LAF NYSE 10/23/2001
72,982,000 ? Cost or expense Lucent Technologies Inc. LU NYSE 10/23/2001
3,416,300,000 ? Revenue recognition Avnet, Inc. AVT NYSE 10/25/2001
117,993,000 ? Restructuring, assets, or

inventory Beyond.com Corporation BYND Nasdaq 10/25/2001 3,305,000 ? Other

Cambior Inc. CBJ Amex 10/25/2001 109,845,550 ? Securities related
Cincinnati Financial Corporation CINF Nasdaq 10/25/2001 161,846,000 ?
Other Cohu, Inc. COHU Nasdaq 10/25/2001 20,470,000 ? Revenue recognition
Varian, Inc. VARI Nasdaq 10/25/2001 34,570,000 ? Revenue recognition
Western Digital Corporation WDC NYSE 10/25/2001 191,624,000 ? Revenue
recognition Stolt-Nielsen S.A. SNSA Nasdaq 10/26/2001 78,258,198 ?
Reclassification Century Business Services, Inc. CBIZ Nasdaq 10/29/2001
94,919,000 ? Revenue recognition High Speed Net Solutions, Inc. HSNS OTC
10/31/2001 36,392,201 SEC Acquisitions and mergers

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 24

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Homestake Mining Company HM NYSE 10/31/2001 265,096,000 SEC
Reclassification Semitool, Inc. SMTL Nasdaq 10/31/2001 28,386,000 ?
Revenue recognition Reynolds and Reynolds Company REY NYSE 11/1/2001
73,109,000 ? Reclassification Northrop Grumman Corporation NOC NYSE
11/2/2001 85,793,930 ? Revenue recognition Enron Corporation ENE NYSE
11/8/2001 761,000,000 ? Related-party transactions Reclassification
Shurgard Storage Centers, Inc. SHU NYSE 11/8/2001 30,925,006 Auditor
Related-party transactions Brightpoint, Inc. CELL Nasdaq 11/13/2001
55,826,000 SEC Cost or expense Applied Materials, Inc. AMAT Nasdaq
11/14/2001 818,209,000 ? Revenue recognition Hewlett-Packard Company HWP
NYSE 11/14/2001 1,963,000,000 ? Revenue recognition Parallel Petroleum
Corporation PLLL Nasdaq 11/14/2001 20,453,902 ? Revenue recognition
Advanced Remote Communication Solutions Inc. BTRK OTC 11/15/2001
21,261,627 ? Revenue recognition eGames, Inc. EGAM OTC 11/16/2001
9,989,337 Auditor Revenue recognition

Daw Technologies, Inc. DAWK Nasdaq 11/19/2001 3,759,303 Company Other
Paulson Capital Corporation PLCC Nasdaq 11/19/2001 3,202,080 SEC
Securities related StarMedia Network, Inc. STRM Nasdaq 11/19/2001
70,411,071 Company Revenue recognition Westvaco Corporation W NYSE
11/20/2001 101,942,000 ? Cost or expense HALO Industries Inc. HMLOQ OTC
11/21/2001 n/a ? Revenue recognition MERANT PLC MRNT Nasdaq 11/27/2001
139,952,000 ? Restructuring, assets, or

inventory SRI/Surgical Express, Inc. STRC Nasdaq 11/27/2001 6,789,000
Company Revenue recognition

Credence Systems Corporation CMOS Nasdaq 11/28/2001 60,233,000 ? Revenue
recognition Toro Company TTC NYSE 12/5/2001 12,500,000 ? Cost or expense
Method Products Corporation MTDP OTC 12/7/2001 39,983,285 Company Revenue
recognition Securities related Angiotech Pharmaceuticals, Inc. ANPI Nasdaq
12/11/2001 15,414,000 ? Revenue recognition Cantel Medical Corporation
CNTL Nasdaq 12/12/2001 6,578,000 ? Reclassification Take-Two Interactive
Inc. TTWO Nasdaq 12/18/2001 37,896,000 ? Revenue recognition Concord
Camera Corporation LENS Nasdaq 12/18/2001 27,421,023 ? Revenue recognition
Woodhead Industries, Inc. WDHD Nasdaq 12/18/2001 11,838,000 ?
Restructuring, assets, or

inventory Actuant Corporation ATU NYSE 12/19/2001 9,268,000 ?
Restructuring, assets, or

inventory Rock-Tenn Company RKT NYSE 12/19/2001 33,835,000 Company Other

Homestore.com, Inc. HOMS Nasdaq 12/21/2001 117,565,000 Company Unspecified
MCK Communications, Inc. MCKC Nasdaq 12/21/2001 20,213,000 ? Revenue
recognition KCS Energy, Inc. KCS NYSE 12/31/2001 34,986,000 Auditor
Securities related Xplore Technologies Corporation XLRTF OTC 1/7/2002 n/a
Company/Auditor Revenue recognition Photon Dynamics, Inc. PHTN Nasdaq
1/16/2002 15,746,000 Company/SEC Revenue recognition Dover Corporation DOV
NYSE 1/21/2002 203,818,000 Company Restructuring, assets, or

inventory AvantGo, Inc. AVGO Nasdaq 1/22/2002 34,946,000 Company Revenue
recognition

GenCorp Inc. GY NYSE 1/22/2002 43,044,000 ? Restructuring, assets, or
inventory Reclassification Del Monte Foods Company DLM NYSE 1/24/2002
52,790,908 Company Securities related

Viad Corporation VVI NYSE 1/24/2002 86,728,000 Company/Auditor
Restructuring, assets, or inventory Cost or expense Exelon Corporation EXC
NYSE 1/28/2002 323,000,000 Company Restructuring, assets, or

inventory Advanced Magnetics, Inc. AVM Amex 1/29/2002 6,700,691 Company
Securities related

Alliant Energy Corporation LNT NYSE 1/29/2002 89,780,585 SEC Securities
related Anadarko Petroleum Corporation APC NYSE 1/29/2002 263,000,000
Company Other The PNC Financial Services Group, Inc. PNC NYSE 1/29/2002
285,000,000 External Related-party transactions Loan-loss

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 25

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Northwest Bancorp, Inc. NWSB Nasdaq 1/31/2002 47,944,142 Company
Acquisitions and mergers Qiao Xing Universal Telephone, Inc. XING Nasdaq
1/31/2002 11,878,000 Company Securities related Tax related United States
Lime & Minerals, Inc. USLM Nasdaq 1/31/2002 5,799,845 ? Other Enterasys
Network, Inc. ETS NYSE 2/1/2002 128,988,000 SEC Revenue recognition

L90, Inc. LNYTE Nasdaq 2/4/2002 24,992,000 ? Related-party transactions
Revenue recognition Pennzoil-Quaker State Company PZL NYSE 2/5/2002
81,482,000 Company Other Reliant Energy, Inc. REI NYSE 2/5/2002
297,166,000 ? Reclassification Reliant Resources, Inc. RRI NYSE 2/5/2002
290,036,000 Company Reclassification Allied Irish Banks PLC AIB NYSE
2/6/2002 71,000,000 Company Other Cornell Companies CRN NYSE 2/6/2002
12,952,000 Auditor Revenue recognition Securities related Escalon Medical
Corporation ESMC Nasdaq 2/8/2002 3,385,263 External Acquisitions and
mergers Reclassification Phar-Mor, Inc. PMORQ OTC 2/8/2002 10,758,441
Company Restructuring, assets, or

inventory Pyramid Breweries Inc. PMID Nasdaq 2/8/2002 8,112,136 Company
Cost or expense Tax related

Baltimore Technologies PLC BALTY OTC 2/12/2002 n/a Company Revenue
recognition eDiets.com, Inc. EDET OTC 2/12/2002 17,706,000 ? Revenue
recognition Hub Group, Inc. HUBG Nasdaq 2/12/2002 7,708,546 Company
Unspecified Eagle Building Technologies, Inc. EGBT Nasdaq 2/14/2002
5,952,500 Company/SEC Other NVIDIA Corporation NVDA Nasdaq 2/14/2002
182,565,000 Company/SEC Restructuring, assets, or

inventory Revenue recognition Cost or expense Petroleum Geo-Services ASA
PGO NYSE 2/14/2002 103,345,987 Company Revenue recognition Tax related

Raining Data Corporation RDTA Nasdaq 2/14/2002 15,720,711 Company/Auditor
Acquisitions and mergers Securities related Almost Family, Inc. AFAM
Nasdaq 2/15/2002 3,006,736 Company/Auditor Cost or expense Measurement
Specialties, Inc. MSS Amex 2/15/2002 11,928,000 Company Restructuring,
assets, or

inventory Revenue recognition Pharamaceutical Resources, Inc. PRX NYSE
2/19/2002 32,868,000 SEC Securities related

The PNC Financial Services Group, Inc. PNC NYSE 2/19/2002 285,000,000
Company Revenue recognition Computer Associates International, Inc. CA
NYSE 2/19/2002 n/a Company Revenue recognition Avista Corporation AVA NYSE
2/20/2002 47,759,000 External Cost or expense PG&E Corporation PCG NYSE
2/21/2002 368,000,000 Company Related-party transactions Reclassification
USABancShares.com, Inc. USAB Nasdaq 2/21/2002 5,555,000 Company/SEC
Reclassification Foamex International FMXI Nasdaq 2/25/2002 n/a SEC
Revenue recognition Cost or expense Hanover Compressor Company HC NYSE
2/26/2002 82,190,000 Company/Auditor Related-party transactions
Acquisitions and

mergers Revenue recognition

eFunds Corporation EFDS Nasdaq 3/4/2002 47,806,000 Company Acquisitions
and mergers FiberNet Telecom Group, Inc. FTGX Nasdaq 3/4/2002 62,212,000 ?
Restructuring, assets, or

inventory Revenue recognition Rotonics Manufacturing Inc. RMI Amex
3/6/2002 12,766,944 ? Cost or expense

FloridaFirst Bancorp, Inc. FFBK Nasdaq 3/7/2002 5,413,000 Company
Securities related NuWay Energy Inc. NWAY Nasdaq 3/11/2002 5,594,004 ?
Revenue recognition Securities related Performance Food Group Company PFGC
Nasdaq 3/11/2002 45,411,000 Company Revenue recognition Cost or expense
Minuteman International, Inc. MMAN Nasdaq 3/12/2002 3,587,245 ?
Restructuring, assets, or

inventory Revenue recognition Cost or expense Corrpro Companies, Inc. CO
Amex 3/20/2002 8,199,000 Company Securities related Revenue recognition

Cost-U-Less, Inc. CULS Nasdaq 3/21/2002 3,608,512 ? Other Reclassification
Restoration Hardware, Inc. RSTO Nasdaq 3/21/2002 29,246,000 SEC Revenue
recognition Flagstar Bancorp, Inc. FBC NYSE 3/22/2002 30,593,000 ?
Securities related PAB Bankshares Inc. PAB Amex 3/22/2002 9,466,108 ?
Securities related Loan-loss Omega Protein Corporation OME NYSE 3/26/2002
24,848,000 ? Restructuring, assets, or

inventory Reclassification Hanover Compressor Company HC NYSE 3/28/2002
82,190,000 ? Cost or expense

ACTV, Inc. IATV Nasdaq 3/28/2002 56,862,945 ? Tax related Securities
related

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 26

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Zapata Corporation ZAP NYSE 3/28/2002 2,396,000 ? Restructuring, assets,
or inventory Calpine Corporation CPN NYSE 3/29/2002 307,332,000 ? Other

BroadVision, Inc. BVSN Nasdaq 4/1/2002 285,061,000 Company Revenue
recognition Del Global Technologies Corporation DGTC OTC 4/1/2002
7,847,515 Company Restructuring, assets, or

inventory Cost or expense Gemstar-TV Guide International, Inc. GMST Nasdaq
4/1/2002 n/a SEC Revenue recognition

Input/Output, Inc. IO NYSE 4/1/2002 n/a Company Reclassification Seitel,
Inc. SEI NYSE 4/1/2002 n/a Company Revenue recognition Superior Financial
Corporation SUFI Nasdaq 4/1/2002 n/a Company/Auditor Reclassification
Xerox Corporation XRX NYSE 4/1/2002 n/a SEC Revenue recognition Akorn Inc.
AKRN Nasdaq 4/2/2002 n/a SEC Other Cost or expense American Physicians
Service Group, Inc. AMPH Nasdaq 4/5/2002 n/a Auditor Reclassification
Barrett Business Services, Inc. BBSI Nasdaq 4/7/2002 n/a ? Cost or expense
United Pan-Europe Communications N.V. UPCOY Nasdaq 4/12/2002 n/a Company
Securities related Foster Wheeler Limited FWC NYSE 4/12/2002 n/a ? Cost or
expense Gerber Scientific, Inc. GRB NYSE 4/15/2002 n/a SEC Restructuring,
assets, or

inventory iGo Corporation IGOC Nasdaq 4/15/2002 n/a Company Revenue
recognition Cost or expense

Advanced Remote Communication Solutions Inc. BTRK OTC 4/16/2002 n/a
Company Revenue recognition Cost or expense Kraft Foods Inc. KFT NYSE
4/16/2002 n/a ? Revenue recognition

SeaView Video Technology, Inc. SEVU OTC 4/16/2002 n/a Company Securities
related Other Metromedia Fiber Network, Inc. MFNX Nasdaq 4/17/2002 n/a
Auditor Revenue recognition Cost or expense Williams-Sonoma Inc. WSM NYSE
4/17/2002 n/a Company/SEC Revenue recognition DuPont Company DDS NYSE
4/23/2002 n/a Company Acquisitions and mergers Monsanto Company MON NYSE
4/24/2002 n/a ? Restructuring, assets, or

inventory DOV Pharmaceutical, Inc. DOVP Nasdaq 4/25/2002 n/a Company
Related-party transactions

Network Associates, Inc. NET NYSE 4/25/2002 n/a Company Reclassification
Great Pee Dee Bancorp, Inc. PEDE Nasdaq 4/29/2002 n/a FASB Acquisitions
and mergers Star Buffet, Inc. STRZ Nasdaq 4/30/2002 n/a Company Cost or
expense Kmart Corporation KM NYSE 5/1/2002 n/a Company/SEC Revenue
recognition Adelphia Communications Corporation ADLAC Nasdaq 5/2/2002 n/a
Company/SEC Related-party transactions Haemonetics Corporation HAE NYSE
5/2/2002 n/a Company Acquisitions and mergers Imperial Tobacco Group PLC
ITY NYSE 5/2/2002 n/a Company Tax related Key Production Company, Inc. KP
NYSE 5/6/2002 n/a Company Restructuring, assets, or

inventory Peregrine Systems, Inc. PRGN Nasdaq 5/6/2002 n/a Auditor Revenue
recognition

Creo Inc. CREO Nasdaq 5/7/2002 n/a Company Securities related The Hain
Celestial Group, Inc. HAIN Nasdaq 5/7/2002 n/a Company Reclassification
Smart & Final Inc. SMF NYSE 5/7/2002 n/a ? Revenue recognition ImmunoGen,
Inc. IMGN Nasdaq 5/9/2002 n/a Company Revenue recognition Phillips
Petroleum Company P NYSE 5/10/2002 n/a ? Restructuring, assets, or

inventory Reliant Resources, Inc. RRI NYSE 5/13/2002 n/a Company
Related-party transactions Revenue recognition

Drexler Technology Corporation DRXR Nasdaq 5/14/2002 n/a Company Revenue
recognition Edison Schools Inc. EDSN Nasdaq 5/14/2002 n/a SEC
Reclassification I/Omagic Corporation IOMC OTC 5/14/2002 n/a Company
Revenue recognition Medis Technologies, Limited MDTL Nasdaq 5/14/2002 n/a
Company Other Univision Communications Inc. UVN NYSE 5/14/2002 n/a Company
Related-party transactions CMS Energy Corporation CMS NYSE 5/15/2002 n/a
Company Related-party transactions Revenue recognition

Enclosure II

GAO- 03- 395R Financial Statement Restatement Database Page 27

Company Ticker Market Date Shares Prompter Coded Coded Coded Name Symbol
Listing Outstanding Reason Reason Reason

Eidos PLC EIDSY Nasdaq 5/15/2002 n/a Company Securities related Cost or
expense Fields Technologies, Inc. FLDT OTC 5/15/2002 n/a Company
Securities related Stratus Properties Inc. STRS Nasdaq 5/15/2002 n/a ?
Securities related OneSource Technologies, Inc. OSRC OTC 5/16/2002 n/a
Company Cost or expense Securities related Dillard's, Inc. DDS NYSE
5/17/2002 n/a ? Restructuring, assets, or

inventory JNI Corporation JNIC Nasdaq 5/20/2002 n/a Company Revenue
recognition

Peregrine Systems, Inc. PRGN Nasdaq 5/23/2002 n/a SEC Unspecified Cognos,
Inc. COGN Nasdaq 5/28/2002 n/a ? Other Hometown Auto Retailers Inc. HCAR
OTC 5/28/2002 n/a Company Restructuring, assets, or

inventory Revenue recognition Reclassification Avanex Corporation AVNX
Nasdaq 5/29/2002 n/a ? Cost or expense

Lantronix, Inc. LTRXE Nasdaq 5/30/2002 n/a Company Revenue recognition
EOTT Energy Partners, L.P. EOT NYSE 5/31/2002 n/a SEC Other Flow
International Corporation FLOW Nasdaq 5/31/2002 n/a Company Cost or
expense Transmation, Inc. TRNS Nasdaq 6/5/2002 n/a ? Restructuring,
assets, or

inventory Standard Commercial Corporation STW NYSE 6/6/2002 n/a ?
Related-party transactions

Vail Resorts, Inc. MTN NYSE 6/6/2002 n/a Auditor Revenue recognition
Collins & Aikman Corporation CKC NYSE 6/7/2002 n/a ? Acquisitions and
mergers FFP Marketing Company, Inc. FMM Amex 6/10/2002 n/a Company Revenue
recognition Cost or expense CIT Group Inc. CIT NYSE 6/12/2002 n/a ?
Restructuring, assets, or

inventory HPSC, Inc. HDR Amex 6/17/2002 n/a Company Other

Sybron Dental Specialties, Inc. SYD NYSE 6/18/2002 n/a ? Restructuring,
assets, or inventory Supervalu Inc. SVU NYSE 6/25/2002 n/a Company Other

WorldCom, Inc. WCOME Nasdaq 6/25/2002 n/a Company Cost or expense Source:
GAO. Legend N/A = Not available ? = Unknown

Note: GAO analysis of various documents.

(250115)
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