paraphrase the following to make sense. " The SEC has established guidelines for how books should be kept. In this case, IBM did not follow the rules and regulations, which has hampered its operations for several years. The SEC found IBM guilty of violating its bookkeeping standards in the year 2000 due to the company's illicit payments to foreign governments. The court found that IBM had violated the Exchange Act by improperly handing out a $250,000,000 contract. As a result of this experience, IBM should be more careful in the future about properly quoting tenders and preserving accurate financial records. In this approach, the organization can guard against such infractions in the future. IBM has previously been the target of accounting fraud allegations. Kevin B. Collins, an employee was sued by the SEC for complicity in the accounting fraud committed by another company, Dollar General Corporation. Collins had faked business dealings that led to plagiarism. This IBM worker has violated both company policy and generally accepted accounting practices. The integrity and ability to follow the rules set forth by the SEC have b een called into doubt at IBM (Edgar Entity). The combined and reportable segment net overall revenues, costs, and other pay were, nonetheles, impacted Therefore, the company revised its operating earnings to conform to the manner in which the FASB's Consolidated Statements of Earnings present these costs. To better reveal the active results of the business, the corporation separates them from the non-operating results. Earnings from continuing operations is a non-GAAP financial measure that removes the impact of acquisition-related charges and intagib le asset amortization costs. The tax implications stem from the fundamental distinctions between equity-method investments, retirement expenses, and the treatment of ceased activities. Due to the unique and non-recurring nature of the implementation of U.S. Tax reform, the firm views the one-time provisional charge recorded in the fourth quarter of 2017 and all revisions to that charge in 2018 as non-operating. Adjustments can be made for a variety of reasons, including but not limited to true-ups, accounting elections changes in laws or regulations, audit adjustments, and other reasons. That will change the one-time payment that was previously recorded. IBM is committed to exceedingly high levels of corporate responsibility. Their strong ethics and integrity culture is driven by their strict corporate governance structure, which prioritizes worldwide opnness and compliance with all local laws and regulations everywhere they do business transactions, through innovative approaches to diversity and inclusion, smart management of data and technology, and forward-thinking in the fields of employment and education. All new technologies presented to the globe are urged to be accessible to all people, easy to understand, and neutral (IBM named one of the 2019). Please citer sources and date. Thank you