Further, the provision against upward restatement ensures conservative valuation. The board was concerned about the restatement of revenues and the shareholder lawsuits. That same day, MicroStrategy announced a revenue restatement due to aggressive accounting practices. This statement is true because it is a restatement of a definition. The exposition concludes with a restatement of the first theme group. They believed that the only other alternative was an earnings restatement. For example, there is a Restatement of Contracts and a Restatement of Torts. It refers to the transformation and restatement of initial material. This is just a restatement of "universality property" in the definition of a Verma module. Xerox's restatement only changed what year the revenue was recognized. This is a restatement of the maximum a posteriori estimation method. This builds to a climax, which leads into a restatement of the opening introductory section. On December 15, 2006, Navistar executives announced further delay of its restatement and 2006 results. This leads back to a restatement of the "meno mosso e moderato" section. This series was later expanded in 2015 with publication of the Restatement of Employment Law.