Dodgy in what way? This kind of thing is where none would do creative accounting. Accountants just propose a plan and get the auditor to sign off on it, or su

Dodgy in what way? This kind of thing is where none would do creative accounting. Accountants just propose a plan and get the auditor to sign off on it, or suggest modifications. In the auto business, if the CFO wants to hit a number for the CEO, warranty accounting is the place to play games.