Tighter SEC guidelines on what acquisition costs companies can write off as in-process research and development meant Citrix Systems Inc had to restate its earnings for each quarter of 1998. As a result, net income for the year increased 69% from $36.2m to $61.1m. Citrix acquired and licensed technology valued at $74m, but decreased write-off by $39.2 for its fiscal year ending last December. The rest will be amortized over future quarters. Citrix’s 1998 revenue stands at $248.6 million.