On August 12, 2009, the Commission filed a claim against Terex Corporation ("Terex"). The Commission alleged that Terex aided and abetted "a fraudulent accounting scheme, involving two sale-leaseback transactions, carried out between 2000 and 2002 by United Rentals, Inc. ("URl") and two of its senior officers. In addition, Terex fraudulently misstated its own financial statements in connection with those transactions." In addition, the Commission alleged that Terex materially misstated its financial condition and operating results in filings with the Commission.

On August 12, 2009, the SEC announced accounting fraud charges against Terex Corporation "for making material misstatements in its own financial reports to investors, as well as aiding and abetting a fraudulent accounting scheme at United Rentals, Inc. (URI), another Connecticut-based public company. "Terex Corporation agreed to settle the Commission's action.

The Court stated: "The Securities and Exchange Commission having filed a Complaint and Defendant, Terex Corporation, having entered a general appearance; consented to the Court's jurisdiction over Defendant and the subject matter of this action; consented to entry of this Final Judgment without admitting or denying the allegations of the Complaint (except as to jurisdiction); waived findings of fact and conclusions of law; and waived any right to appeal from this Final Judgment"