It also states that from 2000 to 2004, accountants at Terex couldn't figure out some of their inter-company transactions so they just decided to RAM some journal entries in there to make it work. We understand that. Every once in awhile it's 1 am-ish and you're looking at a bunch of numbers that are getting blurry and you say " F THIS ". Entry gets made. Done. Problem is, the SEC doesn't like that. SEC Charges Terex Corporation With Accounting Fraud [SEC.gov]