The Securities and Exchange Commission (SEC) has issued a subpoena to CSX Corp. concerning misstatements found in previous financial reports, according to the company's latest quarterly filing with the agency. CSX had previously delayed its second-quarter financial reports by approximately two weeks in July to review its accounting practices related to the capitalization of engineering materials and labor costs. At the time of the Aug. 5 announcement of results, CSX stated in its SEC filing that it had identified misstatements but concluded they were 'immaterial to the financial statements for all prior periods.' However, the company's third-quarter Form 10-Q filing on Oct. 17 revealed that it received a subpoena earlier this month. The subpoena requests information related to, among other things, the accounting restatement previously disclosed. CSX has also been responding to SEC requests for information regarding certain non-financial performance metrics. The company is cooperating with the SEC and providing the requested information. While CSX believes its reporting has complied with all material requirements, it cannot predict the timing, scope, outcome, or potential financial or other impacts of the investigation. CSX reported flat revenue and a 1% increase in operating income in its latest financial results.