Dell has allocated $100 million in anticipation of a possible conclusion to an ongoing probe by the Securities and Exchange Commission (SEC) since 2005, pertaining to its financial relations with Intel.

The fresh angle to the 5-year-old investigation is its focus on the company's architect and chief executive Michael Dell.
The allegations are in relation to revenue recognition and accounting irregularities including contravention of anti-fraud provisions of the state securities laws. The investigation formally started in 2006.  Consequently, Dell had to delay reporting its earnings in November and it commenced an independent investigation which was completed in 2007.
Its own probe revealed that certain accounting adjustments made had been pursued with an intent to meet quarterly objectives. It had to reduce its net income for the restatement period--from 2003 through 2006 and the first quarter of 2007-- by between $50 million and $150 million, or 2 cents to 7 cents per share, Forbes reported in 2007.  
Dell's relationship with Intel was already under the scanner in an anti-trust lawsuit under which Dell was accused of reporting expenses improperly while it was receiving funds from Intel to use their products instead of the cheaper variants from AMD. The payments were accounted as ""exception to corporate pricing"".
(Source: International Business Times)