From BusinessWeek:
Struggling Dell provided a glimpse into just how difficult its turnaround will be, reporting disappointing fourth-quarter results that include its first quarterly sales decline in five years. Adding to the uncertainty surrounding the world’s second-largest PC seller, the company didn’t shed any light on months-long investigations by the Securities & Exchange Commission and the U.S. Attorney for the Southern District of New York into certain accounting matters, as some analysts had been expecting. Dell is conducting its own internal investigation.