Aspect ratios may also be recorded improperly and could actually be quite distorted.

The Deloitte auditors concluded that in 1996 and 1997, HBO had improperly recorded sales before customers had approved the transactions.

The bad news broke Oct. 1, when the company's results were substantially revised once again to correct improperly recorded sales.

The company also was fined $1,000 for one instance of what OSHA said was an improperly recorded injury.

International electoral officials acknowledged that poll workers could have improperly recorded unused ballots as blank ballots.

Casework was improperly recorded and caseworkers failed to alert others in city agencies to safeguard children in harm's way.

According to a filing with the commission, A.& P. said it had improperly recorded vendor allowances, or payments from manufacturers for promotions and shelf space.

She said the village minutes from 1983 and last year indicated that those votes were improperly recorded.

Mr. Keating said the investigators "did not accept Mrs. McGann's explanation that her votes were improperly recorded."

For example, he concluded that Leslie Fay's purchase of Spitalnick & Company in 1990 and the sale of its Head subsidiary had been improperly recorded.