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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/26/12 O-I Glass, Inc./DE 10-Q 3/31/12 66:19M Toppan Merrill/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 1.10M
2: EX-12 Statement re: Computation of Ratios HTML 34K
3: EX-18 Letter re: Change in Accounting Principles HTML 20K
4: EX-31.1 Certification -- §302 - SOA'02 HTML 25K
5: EX-31.2 Certification -- §302 - SOA'02 HTML 25K
6: EX-32.1 Certification -- §906 - SOA'02 HTML 21K
7: EX-32.2 Certification -- §906 - SOA'02 HTML 21K
45: R1 Document and Entity Information HTML 40K
34: R2 Condensed Consolidated Results of Operations HTML 137K
43: R3 Condensed Consolidated Comprehensive Income HTML 61K
47: R4 Condensed Consolidated Balance Sheets HTML 166K
61: R5 Condensed Consolidated Balance Sheets HTML 33K
(Parenthetical)
36: R6 Condensed Consolidated Cash Flows HTML 127K
42: R7 Change in Accounting Method HTML 115K
31: R8 Earnings Per Share HTML 66K
23: R9 Debt HTML 130K
62: R10 Supplemental Cash Flow Information HTML 33K
49: R11 Share Owners' Equity HTML 152K
48: R12 Inventories HTML 40K
53: R13 Contingencies HTML 44K
54: R14 Segment Information HTML 128K
52: R15 Other Expense HTML 22K
55: R16 Restructuring Accruals HTML 64K
44: R17 Derivative Instruments HTML 128K
46: R18 Pensions Benefit Plans and Other Postretirement HTML 88K
Benefits
51: R19 Income Taxes HTML 25K
66: R20 Discontinued Operations HTML 27K
57: R21 Financial Information for Subsidiary Guarantors HTML 799K
and Non-Guarantors
38: R22 Change in Accounting Method (Tables) HTML 108K
50: R23 Earnings Per Share (Tables) HTML 61K
40: R24 Debt (Tables) HTML 132K
18: R25 Supplemental Cash Flow Information (Tables) HTML 31K
58: R26 Share Owners' Equity (Tables) HTML 142K
63: R27 Inventories (Tables) HTML 38K
27: R28 Segment Information (Tables) HTML 126K
26: R29 Restructuring Accruals (Tables) HTML 62K
29: R30 Derivative Instruments (Tables) HTML 114K
30: R31 Pension Benefit Plans and Other Postretirement HTML 81K
Benefits (Tables)
32: R32 Financial Information for Subsidiary Guarantors HTML 801K
and Non-Guarantors (Tables)
17: R33 Change in Accounting Method (Details) HTML 104K
56: R34 Earnings Per Share (Details) HTML 81K
37: R35 Debt (Details) HTML 82K
39: R36 Supplemental Cash Flow Information (Details) HTML 23K
21: R37 Share Owners' Equity (Details) HTML 81K
65: R38 Inventories (Details) HTML 31K
14: R39 Contingencies (Details) HTML 50K
33: R40 Segment Information (Details) HTML 68K
60: R41 Segment Information (Details 2) HTML 28K
20: R42 Other Expense (Details) HTML 22K
25: R43 Restructuring Accruals (Details) HTML 35K
28: R44 Derivative Instruments (Details) HTML 49K
35: R45 Derivative Instruments (Details 2) HTML 32K
16: R46 Pension Benefit Plans and Other Postretirement HTML 50K
Benefits (Details)
22: R47 Income Taxes (Details) HTML 22K
15: R48 Discontinued Operations (Details) HTML 20K
59: R49 Financial Information for Subsidiary Guarantors HTML 102K
and Non-Guarantors (Details)
19: R50 Financial Information for Subsidiary Guarantors HTML 150K
and Non-Guarantors (Details 2)
64: XML IDEA XML File -- Filing Summary XML 91K
24: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 3.49M
8: EX-101.INS XBRL Instance -- oi-20120331 XML 4.14M
10: EX-101.CAL XBRL Calculations -- oi-20120331_cal XML 227K
13: EX-101.DEF XBRL Definitions -- oi-20120331_def XML 1.54M
11: EX-101.LAB XBRL Labels -- oi-20120331_lab XML 4.53M
12: EX-101.PRE XBRL Presentations -- oi-20120331_pre XML 2.14M
9: EX-101.SCH XBRL Schema -- oi-20120331 XSD 337K
41: ZIP XBRL Zipped Folder -- 0001104659-12-029050-xbrl Zip 329K
EXHIBIT 18
The Board of Directors
Owens-Illinois, Inc.
One Michael Owens Way
Ladies and Gentlemen:
Note 1 of the notes to the condensed consolidated financial statements of Owens-Illinois, Inc. included in its Form 10-Q for the quarter ended March 31, 2012 describes a change in the method of accounting for inventory valuation from the last-in, first-out method to the average cost method for the Company’s U.S.-based inventories. There are no authoritative criteria for determining a “preferable” inventory method based on the particular circumstances; however, we conclude that such change in the method of accounting is to an acceptable alternative method which, based on your business judgment to make this change and for the stated reasons, is preferable in your circumstances. We have not conducted an audit in accordance with the standards of the Public Company Account Oversight Board (United States) of any financial statements of the Company as of any date or for any period subsequent to December 31, 2011, and therefore we do not express any opinion on any financial statements of Owens-Illinois, Inc. subsequent to that date.
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Very truly yours, |
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| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
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| Filed on: | 4/26/12 | |||
| For Period end: | 3/31/12 | |||
| 12/31/11 | 10-K, 11-K, 5 | |||
| List all Filings | ||||