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Caterpillar, Inc.
Caterpillar shares fell sharply in early trading Thursday after reporting it had found major accounting errors at the recently acquired ERA Mining Machinery Limited. This deliberate misconduct at Siwei will result in a non-cash goodwill impairment charge of approximately $580 million, or $0.87 per share, in the fourth quarter of 2012.
Going forward ... (see research report)








