From: Joe Hunt 

On Sun, 4 Jun 2006 20:45:35 +0200, "Phil Payne"
 wrote:

>> > They're far from alone.  I would cite Computer Associate's use of its
>> > deferred revenue account (but it's actually a Swiss company) and even
>IBM
>> > back in the late 1980s.
>> >
>> >
>> Isn't it nice to have accounting 'errors' that always favor the company
>
>http://www.isham-research.co.uk/cut_n_paste.html
>

From 2006-04-24

Sanjay Kumar, the former chief executive of CA, pleaded guilty on Monday to
charges of financial fraud,

http://news.com.com/Former+CA+chief+Kumar+pleads+guilty+to+fraud/2100-1014_3-60
64516.html

I liked this:

"In one case, Kumar flew to Paris and personally signed a contract
with a false date, according to Department of Justice prosecutors. They
said he and Stephens encouraged others in the company to use this practice,
which was internally refered to as a '35-day month.'"

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