in moderate trading, with accounting drama tarnishing good news from Cisco as well as solid economic data. The S&P 500 fell 6.51, or 0.6 percent, to 1083.51. The Dow Industrials lost 32.04 to 9653.39, while the Nasdaq Composite fell 25.79 to 1812.73. Cisco boosted shares in early trading after announcing it would beat both profit and revenue estimates. Another surprise hit the market at midday when conglomerate Tyco International defended its accounting practices and said it has ample liquidity to conduct business. As usual, the accounting saga overshadowed the good news, including the 3.5% rise in 4Q01 productivity.