The revisions reduced net income from the start of 2000 through the first half of this year by 19% to $183 million, the Toledo-based company said Friday in a statement. The company hasn't had a quarterly profit increase since 2004's second quarter.

Auto-parts makers are struggling to make money as their major customers, including and , build fewer cars and try to reduce costs amid a slump in sales. and , the two biggest U.S. parts makers, are restating earnings this year. Delphi and are operating in bankruptcy.

"During our investigations, we identified material weaknesses in our system of internal control over financial reporting and we have taken, and will continue to take, appropriate actions to remediate these weaknesses," Dana Chief Executive Officer Mike Burns said in the statement.

The company said the mistakes, first announced in September, were caused by errors involving customer pricing and transactions with suppliers to its commercial-vehicle business.

Before the restatements, Dana reported net income of $334 million in 2000, net losses of $298 million in 2001 and $182 million in 2002, and net income of $222 million in 2003, $82 million in 2004 and $69 million in this year's first half.

creditors approved the airline's plan to repay debt after three years under Chapter 11 protection, paving the way for the company to emerge from bankruptcy in February.

A sufficient number of creditor votes were cast in favor of the plan, Elk Grove, Ill.-based UAL said. The results allow the company, the owner of , to seek approval of the reorganization plan from U.S. Bankruptcy Judge Eugene Wedoff in Chicago. Wedoff will consider the proposal on Jan. 18.

UAL proposes to pay unsecured creditors from 4 cents to 8 cents on the dollar with newly issued shares once the company emerges from bankruptcy. Current stockholders would get nothing, and their shares would be worthless. Most categories of creditors voted more than 90% in favor, with one group of unsecured aircraft creditors backing the plan by 64%.

The Atlanta-based airline, which filed for Chapter 11 bankruptcy protection in New York on Sept. 14, also said in a court filing that it spent $2.39 billion in the 30-day period.

The latest loss, which is equivalent to 96 cents a share, includes $1 million in preferred stock dividends that Delta accrued but did not pay, spokeswoman Chris Kelly said. It still considered the money part of its loss.

Delta had lost $8.52 billion between Jan. 1, 2001, and Dec. 31, 2004. So far this year, it reported losses of $1.08 billion in the first quarter, $388 million in the second quarter and $1.13 billion in the third quarter. Kelly said the airline lost $300 million in October.

The hamburger chain released a week-old letter sent by CEO Jack Schuessler to investor Nelson Peltz, saying he was disappointed at how Peltz's group's recent regulatory filing had characterized communications with the company.

The pair said if their plan would be agreed to "we would possibly maintain our ownership below 5% (and not file a Schedule 13-D) because our intention was not to wage a battle in the press."

A Schedule 13-D filing (it gets its name from Section 13-D of the Securities Act) is generally used to explain how a stake of at least 5% in a company was acquired, the purchaser's background and future plans regarding the target company.

The Peltz group's Securities and Exchange Commission filing went on to say that a senior Wendy's executive had replied that Schuessler was "too busy managing the brand to meet with us."

The program will start on Jan. 4 and sell health-care coverage to Sam's Club members and their employees through Salt Lake City-based insurance-broker , Wal-Mart said.

Employers who sign with Extend Benefits can decide how much they will contribute to workers' insurance, and employees can then choose from several coverage plans.

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