Wondering that the CPA CFO types here would expect the settlement expenses for NEC to be filed under.  You can compare the consolidated balance sheets from 12/31 filing posted today

http://www.sec.gov/Archives/edgar/data/72127/000119312508013975/d6k.htm

and from 9/30, posted previously

http://www.sec.gov/Archives/edgar/data/72127/000119312507248001/d6k.htm

and see differences that would apply to the quarter in question.  Perhaps comparing the consolidated statement of operations would be the place to look.  It's interesting that in their 9/30 filing, they specifically discuss classaction lawsuits regarding D-RAM issues but the 12/31 filing says nothing about those same lawsuits or any others, specifically.

I doubt there's enough info in these filings to ascertain for sure what NEC might have paid, but based on their method of accounting, and the info provided, does anyone see info that might logically and with some probability include monies paid for settlments?