The Securities and Exchange Commission is looking into how voting-machine maker Diebold Inc. reports revenue. The informal inquiry into Diebold, which also makes security equipment and ATMs, apparently involves two occasions when the company had to restate revenue, company spokesman Mike Jacobsen said. Both situations involved the voting machine business. Diebold shipped voting machines in Ohio in the second quarter of 2005 and made a change to report that revenue in the third quarter. The SEC normally does not comment on investigations.