oversight

Financial Statement Restatement Database

Published by the Government Accountability Office on 2003-01-17.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

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
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.


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




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


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


Page 5                                         GAO-03-395R Financial Statement Restatement Database
Enclosure I
Table 1: Categories of Restatements
Category              Description
Acquisitions and      Restatements of acquisitions or mergers that were improperly accounted for or not accounted for at all.
mergers               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   Restatements resulting from instances in which improper accounting methodologies were used to value
and development       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         Restatements due to inadequate disclosure or improper accounting of revenues, expenses, debts, or assets
transactions          involving transactions or relationships with related parties. This category includes those involving
                      special-purpose entities.
Restructuring,        Restatements due to asset impairment, errors relating to accounting treatment of investments, timing of
assets, or inventory  asset write-downs, goodwill, restructuring activity and inventory valuation, and inventory quantity issues.
Revenue               Restatements due to improper revenue accounting. This category includes instances in which revenue was
recognition           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.


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

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   Acquisitions and   Cost or expense
                                                                                                   inventory                   mergers
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,     NHES     Nasdaq    5/1/1997    6,631,398     ?          Revenue recognition
  Inc.
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




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

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




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

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




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

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




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

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    Revenue recognition Cost or expense
                                                                                                      inventory




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

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    Cost or expense
                                                                                                         inventory
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    Cost or expense
                                                                                                         inventory
First Union Real Estate Equity and      FUR      NYSE      3/15/1999 31,376,000      SEC               Restructuring, assets, or
   Mortgage Investments                                                                                  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          PXE      Amex      3/29/1999 2,305,500       Auditor           Cost or expense              Revenue recognition
  Corporation
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




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

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   Revenue recognition
                                                                                                  inventory
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   Cost or expense
                                                                                                  inventory
Evans Systems, Inc.                     EVSI     Nasdaq    6/8/1999    3,675,398     Company    Restructuring, assets, or   Cost or expense
                                                                                                  inventory
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   FSA      NYSE      7/21/1999 31,917,000      SEC        Reclassification
   Limited
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   Loan-loss
                                                                                                  inventory
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




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

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   Reclassification
                                                                                                  inventory
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   Revenue recognition Reclassification
                                                                                                  inventory
Assisted Living Concepts, Inc.          ALF      Amex      9/29/1999 n/a             Company    Restructuring, assets, or   Acquisitions and      Cost or expense
                                                                                                  inventory                   mergers
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   Acquisitions and
                                                                                                  inventory                   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   Other
                                                                                                  inventory
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   Related-party
                                                                                                  inventory                   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      FUR      NYSE      11/4/1999 42,459,604      ?          Restructuring, assets, or
   Mortgage Investments                                                                           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




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

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    Cost or expense
                                                                                                 inventory
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    Cost or expense       Tax related
                                                                                                 inventory
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    Revenue recognition Cost or expense
                                                                                                 inventory
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, EACO   Nasdaq    2/4/2000    6,145,700     Company    Revenue recognition
  Inc.
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




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

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,         IMAA     Nasdaq    2/28/2000 9,718,000       SEC        Revenue recognition
   Inc.
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    Revenue recognition Cost or expense
                                                                                                     inventory
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    Loan-loss             Tax related
                                                                                                     inventory
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




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

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    Revenue recognition Cost or expense
                                                                                                    inventory
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    Loan-loss
                                                                                                    inventory
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    Cost or expense      Securities related
                                                                                                    inventory
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    Acquisitions and
                                                                                                    inventory                    mergers
Telxon Corporation                        TLXN     Nasdaq    6/30/2000 17,514,000      Company    Revenue recognition




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

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    Revenue recognition
                                                                                                   inventory
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    Revenue recognition
                                                                                                   inventory
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    Revenue recognition
                                                                                                    inventory
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    Cost or expense
                                                                                                   inventory
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




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

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    Revenue recognition Cost or expense
                                                                                                     inventory
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    Cost or expense
                                                                                                    inventory
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    Revenue recognition
                                                                                                    inventory
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




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

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



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

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



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

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    Securities related
                                                                                                 inventory
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




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

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   Other
                                                                                                  inventory
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   Unspecified
                                                                                                  inventory
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




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

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            BTRK     OTC       11/15/2001 21,261,627     ?                 Revenue recognition
  Solutions Inc.
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    Reclassification
                                                                                                          inventory
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      Cost or expense
                                                                                                        inventory
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




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

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    Revenue recognition Cost or expense
                                                                                                           inventory
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    Revenue recognition
                                                                                                           inventory
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      Revenue
                                                                                                                                        mergers               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    Revenue recognition
                                                                                                           inventory
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    Revenue recognition Cost or expense
                                                                                                           inventory
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    Reclassification
                                                                                                           inventory
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




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

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    Cost or expense
                                                                                                          inventory
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             BTRK     OTC       4/16/2002 n/a             Company          Revenue recognition          Cost or expense
   Solutions Inc.
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




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

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    Revenue recognition Reclassification
                                                                                                         inventory
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)


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