Truck and auto parts maker the Dana Corp. will restate earnings for its last six quarters to fix improper accounting.

Dana said the restatements for all of 2004 and the first two quarters of 2005 stemmed primarily from improper accounting for issues involving customer pricing and transactions with suppliers in its commercial vehicle business. The company had earlier reported profits of $82 million for 2004, but did not say by how much earnings would be affected.

Last month, Dana announced it had inappropriately recognized price increases in the commercial vehicle division, and said a restatement would reduce second-quarter income by an estimated $10 million to $15 million. The company had pointed to internal control weaknesses as contributing to the problem. Ford Motor Co. and General Motors Corp. are among Dana's largest customers for axles, driveshafts and other components, and Dana said it is continuing an internal investigating into its accounting.

Dana is still in better shape than rival Delphi Corp., a GM spin-off, which filed for bankruptcy protection over the weekend . Accounting irregularities have caused Delphi, the world's largest maker of auto parts, to recently restate more than $200 million.

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