Following an internal investigation into revenue recognition of a contract with a customer in India and a number of certain other transactions, UTStarcom announced plans to restate revenues and earnings for the fiscal years ended 2003 and 2004, and for each fiscal quarter within these fiscal years, and for the first three quarters of 2005. The aggregate impact of the error corrections over the restatement periods have the effect of reducing previously reported revenue by approximately $49.6 million and net income by approximately $11.8 million....