Computer maker Gateway is restating the revenue it earned from the inclusion of America Online internet services with computers it sold in 2000 and the first quarter of 2001.
Gateway, which is under investigation by the US Securities and Exchange Commission, is making the changes in its finance report filing to the SEC after requesting a permitted 15-day extension. The finance report includes the company's historic results for a two-year period up to 21 December.
The changes will reduce 2000 net sales by about $340m to approximately $9.26bn (£5.9bn). Full-year 2001 net sales will be reduced by about $130m to approximately $5.95bn (£3.8bn).
The changes will not affect previously reported gross profit, operating income or loss, or net income or loss per share.
Gateway modified its contract with AOL in the first quarter of 2001 to reflect the changes, so sales booked since then have been booked using the updated method.
Last month, Gateway reported plans to cut its workforce by some 1,900 employees and close 80 stores as part of a plan to cut costs by more than $400m (£256m) annually.