Dell is going private in a $24.4 billion leveraged buyout that signals the waning of the personal-computer industry it once dominated. Michael Dell is taking back majority control of the company, wagering that he can more effectively transform Dell into a provider of a broad range of products for corporations outside the scrutiny of public investors, even while encumbering it with about $17 billion in additional debt. UBS owes nothing to former U.S. clients who filed a lawsuit claiming that the largest Swiss bank had a duty to inform three former clients they had to declare their accounts to the IRS and pay any taxes owed, a court ruled. Vanguard Group, the biggest U.S. mutual fund firm, attracted a record $24.3 billion from clients in January, mostly into stocks, as signs of an improving U.S. economy have prompted investors to return to equities. January’s deposits were more than 40 percent above the previous monthly record of $16.8 billion, achieved in the same month a year ago. Royal Bank of Scotland Group, fined $612 million for manipulating benchmark interest rates, plans to claw back three-quarters of the money from bonuses and awards already paid to the firm’s employees. The Washington Post Co. signed an agreement to sell the Everett ( Wash.) Herald, a daily newspaper it has owned since 1978, to Black Press of Canada and its U.S. subsidiary Sound Publishing for an undisclosed amount. The Post Co. also said last week that it will sell two shipping terminals in Old Town Alexandria and consider the sale of its headquarters building in Northwest Washington. Lockheed Martin, based in Bethesda, plans to eliminate up to 350 mid-level manager positions through voluntary layoffs over the next few months. Home Depot plans to add more than 80,000 temporary workers ahead of its busiest season, about 14 percent more than a year ago, as a housing rebound spurs spending on remodeling.