The ratings on Dollar General Corp. were lowered and removed from CreditWatch on April 12, 2002. The downgrade was based on the restatement of financial results, reduced financial flexibility, and the challenges management faces in improving its financial and operating controls while expanding rapidly within a highly competitive industry. Dollar General restated financials for fiscal years 1999, 1998, and 2000, in its Form 10-K for the fiscal year ended Feb. 2, 2001, filed on Jan. 14, 2002. Several categories of expenses were involved in the restatement, the largest of which were the reclassification of operating leases to capital leases and several components of SG&A. Although the restatement did not materially impact cash flow for the restated years, it still points
