) accounting error. The company made a $1.1 billion restatement in 2003, not $5 billion. "Memo to: Ed Zander" (News: Analysis & Commentary, Dec. 29) said that Motorola Inc.'s (MOT
) wireless-networks operation lost $322 million over the first nine months of 2003. This is incorrect. The networks operation earned $109 million over the first nine months of 2003.