The settlement also resolves the SEC's investigation into Dell's disclosures and alleged omissions regarding certain aspects of its commercial relationship with Intel, Dell said in a statement.
The SEC has also settled with Dell CEO Michael Dell, who will pay a $4 million civil penalty related to his alleged failure to provide adequate disclosures regarding the company's commercial relationship with Intel. The settlement does not restrict his role as an officer or director of the company.
The SEC began investigating the company in 2005, partly over how it recognized revenue for certain financial periods. Dell also conducted its own investigation, and as a result restated some of its financial results reported prior to 2007.
Dell in June said it had set aside a $100 million reserve to cover any potential settlement between the company and the SEC.