Gateway Execs Guilty Of Manipulating Earnings

What's worse?  The fact that these guys were shamming investors or were so lacking in creativity that they named their plan "deep, deep, s..."?

"According to the SEC complaint, Todd used "improper and extraordinary transactions" as part of a plan to "close the gap" between analysts' expectations and Gateway's revenues. Manza assisted in the scheme by preparing financial statements that he knew did not comply with generally accepted accounting principles (GAAP)."
Tags:  ATI, ECS, Gateway, earnings, ui, exec, GUI, ting, EA, IP, AR