ALTERATION OF RECORDSSHIPPING SCHEMESPERCENTAGE OF COMPLETION SCHEMESIMPROPER ESTIMATES OF REVENUE RECOGNITION PERIODMULTIPLE-ELEMENT REVENUE RECOGNITION SCHEMESCUSTOMER LOYALTY PROGRAMSCHANNEL STUFFINGBILL AND HOLD SCHEMESSALES WITH RIGHT OF RETURNIMPROPER PUSHING OF CURRENT REVENUE TO FUTURE PERIODSUSE OF RESERVES AS A RAINY DAY FUND