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  Microsoft Amends Earnings Statement
Time: 12:05 EST/17:05 GMT | News Source: MSNBC | Posted By: Julien Jay

Microsoft Corp. has amended its financial reports for the past two quarters to fix what it said was a clerical error in reporting revenue for products with multiyear life cycles or license agreements. In a Securities and Exchange Commission filing Monday afternoon, the software giant said it had inaccurately reported “unearned revenue” in the three months ended Sept. 30, but said the error did not change the company’s net cash from operations. Because the error, was not discovered until recently, the mistake was again recorded in its quarterly report for the six months ended Dec. 31, which the company also corrected Monday. For the three months ended Sept. 30, 2001, the company said Monday it recognized $1.879 billion in unearned revenue, and recorded $2.069 billion in new unearned revenue.
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