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CYI also identified certain other accounting errors not previously known and corrected these other accounting errors in its restated financial results for 2005.
Neither amount appears to have been identified by the company or noted in its restated financial statements for the quarter ended in September.
The company said all accounting issues were addressed in its restated financial statements.
Dell's profit reduction of $92 million in its restated earnings is equal to 3 cents per share for the total period, when the Round Rock, Texas-based company's net income was more than $12 billion.
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(In 1974, it restated it as gross domestic product, or G.D.P).
It will be a boost for Shell, whose share price has been pummelled in recent months after it restated its reserves.
In October 2010, Comverse Technology finally published its restated financial reports for fiscal years 2005 through 2008.
In December, it restated five years' worth of earnings, exposing a $1.1 billion hole in its balance sheet.
In 2007, it restated four years of earnings.
For instance, asked to "repeat the last four numbers," it restates the phone number in its entirety.
At the moment, investors are assuming that they are being used mostly for the latter purpose.In November 2000, Enron restated its financial statements, reducing its profits by $591m over four years and increasing its debts by $628m.
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CEO of Professional Science Editing for Scientists @ prosciediting.com