According to the Securities and Exchange Commission (SEC), HealthSouth Corp., a Birmingham, Alabama, health-services company, overstated its profits by at least $1.4 billion between the years 1999 and 2003 to meet or exceed Wall Street estimates. The allegations came just seven months after an earnings restatement and insider-trading charges triggered the investigation. Although this case happened years ago, the fallout from the scandal was still in the news in 2012, demonstrating the long-term damage a healthcare organization can suffer as a result of fraud. There is a tremendous amount of publicly available information about the fraud committed by HealthSouth Corp. The fraud included many of the typical earnings-manipulation tricks such as capitalizing expenses, understating reserves for receivables, and extending the usefulness of equipment. There was none of the highly technical fraud such as that seen in Enron.