January 18, 2013 at 19:24 PM EST
UPDATE 4-Caterpillar writes off most of China deal after fraud
Jan 18 (Reuters) - Caterpillar Inc uncovered "deliberate, multi-year, coordinated accounting misconduct" at a subsidiary of a Chinese company it acquired last summer, leading it to write off most of the value of the deal and wiping out more than half its expected earnings for the fourth quarter of 2012.
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