The SEC has fined two ex-Dell accountants who rigged Dell's books between 2001 and 2003 to meet Wall Street expectations to court, charging them with fraud. Erstwhile chief accounting officer Robert Davis and assistant controller Randall Imhoff had a bunch of "cookie jar" reserves that they dipped into to compensate for any shortfalls. Dell had to restate its 2003-2006 results and just paid a $100 million fine for such finagling including secret payments from Intel used to make its numbers. Dell chairman Michael Dell and then-CEO Kevin Rollins agreed to pay personal fines of $4 million each and former CFO James Schneider $3 million. Neither the company nor the men took responsibility for any wrongdoing. Davis is to pay $175,000 and Imhoff $25,000.