How would you characterize Dell's accounting techniques described in the case? Was it a case of aggressive

Question:

How would you characterize Dell's accounting techniques described in the case? Was it a case of aggressive accounting? Was it earnings management? Link your discussion to the specific accounting methodology and rules.
GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...