The new information incorporated into the database also resulted in virtually no changes in the reasons for the restatements that we originally reported (see table 1, enclosure I). The most notable changes involved restatements that we had originally classified as Additional information allowed us to reclassify numerous restatements from the ìotherî category. As a result, the ìcost or expenseî and ìrestructuring, assets, or inventoryî categories, which had originally included percent and percent of the 919 restatements, respectively, rose to percent and percent. Further, with the new information, the share of restatements classified in the ìrevenue recognitionî category fell slightly, from.