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* Halliburton Co. said it is the target of a formal Securities and Exchange Commission probe into accounting for cost overruns on construction jobs beginning in 1998, when Vice President Dick Cheney ran the firm.

* Robert S. Gordon, 43, a former Cisco Systems Inc. executive who pleaded guilty to defrauding the company and engaging in insider trading, was sentenced to 6 1/2 years in prison.

* Liquid Audio Inc. said it agreed to suspend payment of a $58-million dividend during a legal challenge by a unit of Bertelsmann, which says the Internet music provider needs to save the money for creditors.

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