In its earnings releases during 1999 through 2001, Qwest executives would often fail to disclose the impact of nonrecurring revenue. (See Table 1.3.1.) In its earnings releases and the management’s discussion and analysis portion of its SEC filings, west improperly characterized nonrecurring revenue as service revenue, often within the “data and internet service revenues” line item on the financial statements. Qwest’s nonrecurring revenue was included primarily in the wholesale service segment and, to lesser extent, the retail services segment.