Media giant Time Warner has set aside $500m (£280m) to cover costs arising from an ongoing official inquiry into the accounts of its AOL internet unit.
Time Warner hopes to draw a line under AOL's problems
But the firm played down speculation of a settlement deal, saying it could not predict the outcome of the inquiry.
The probe centres on how AOL accounted for a 2002 deal in which it acquired full control of a joint venture it had set up with Germany's Bertelsmann.
Time Warner added that third-quarter profits fell 8% on the year to $499m.
Revenues came in at $9.96bn, up 5% on the year, and ahead of the $9.84bn forecast by analysts.
AOL subscriber numbers fell for the seventh consecutive quarter, with 646,000 users deserting the service compared with the previous three-month period.
Time Warner said it was planning to restate AOL's earnings for 2000 and 2001.
Time Warner shares were up 12 cents at $16.40 in early trade in New York.