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Balchem Corp – ‘10-K’ for 12/31/12 – ‘EX-18’

On:  Monday, 2/25/13, at 12:14pm ET   ·   For:  12/31/12   ·   Accession #:  1140361-13-9071   ·   File #:  1-13648

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/25/13  Balchem Corp                      10-K       12/31/12   69:9.3M                                   Broadridge Fin’l So… Inc

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Balchem Corporation 10-K 12-31-2012                 HTML    847K 
 2: EX-10.8     Material Contract                                   HTML     62K 
 4: EX-21       Subsidiaries List                                   HTML     21K 
 5: EX-23.1     Consent of Experts or Counsel                       HTML     20K 
 3: EX-18       Letter re: Change in Accounting Principles          HTML     21K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     28K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     21K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     21K 
47: R1          Document and Entity Information                     HTML     48K 
37: R2          Consolidated Balance Sheets                         HTML    142K 
45: R3          Consolidated Balance Sheets (Parenthetical)         HTML     48K 
49: R4          Consolidated Statements of Earnings                 HTML     84K 
64: R5          Consolidated Statements of Comprehensive Income     HTML     47K 
39: R6          Consolidated Statements of Comprehensive Income     HTML     23K 
                (Parenthetical)                                                  
44: R7          Consolidated Statements of Stockholders' Equity     HTML     71K 
34: R8          Consolidated Statements of Stockholders' Equity     HTML     26K 
                (Parenthetical)                                                  
26: R9          Consolidated Statements of Cash Flows               HTML    147K 
65: R10         Business Description and Summary of Significant     HTML     60K 
                Accounting Policies                                              
51: R11         Stockholders' Equity                                HTML    146K 
50: R12         Inventories                                         HTML     31K 
55: R13         Property, Plant and Equipment                       HTML     35K 
56: R14         Acquisitions                                        HTML     30K 
54: R15         Intangible Assets With Finite Lives                 HTML     47K 
57: R16         Long-Term Debt & Credit Agreements                  HTML     27K 
46: R17         Income Taxes                                        HTML     81K 
48: R18         Net Earnings Per Common Share                       HTML     57K 
53: R19         Employee Benefit Plans                              HTML     87K 
69: R20         Commitments and Contingencies                       HTML     35K 
60: R21         Segment Information                                 HTML     95K 
41: R22         Supplemental Cash Flow Information                  HTML     40K 
52: R23         Quarterly Financial Information (Unaudited)         HTML     56K 
43: R24         Schedule II Valuation and Qualifying Accounts       HTML     52K 
20: R25         Business Description and Summary of Significant     HTML    139K 
                Accounting Policies (Policies)                                   
61: R26         Business Description and Summary of Significant     HTML     40K 
                Accounting Policies (Tables)                                     
66: R27         Stockholders' Equity (Tables)                       HTML    139K 
30: R28         Inventories (Tables)                                HTML     28K 
29: R29         Property, Plant and Equipment (Tables)              HTML     33K 
32: R30         Intangible Assets With Finite Lives (Tables)        HTML     44K 
33: R31         Income Taxes (Tables)                               HTML     84K 
35: R32         Net Earnings Per Common Share (Tables)              HTML     53K 
19: R33         Employee Benefit Plans (Tables)                     HTML     83K 
58: R34         Commitments and Contingencies (Tables)              HTML     28K 
40: R35         Segment Information (Tables)                        HTML     98K 
42: R36         Supplemental Cash Flow Information (Tables)         HTML     37K 
23: R37         Quarterly Financial Information (Unaudited)         HTML     53K 
                (Tables)                                                         
68: R38         Business Description and Summary of Significant     HTML     49K 
                Accounting Policies (Details)                                    
16: R39         Stockholders' Equity (Details)                      HTML    233K 
36: R40         Inventories (Details)                               HTML     38K 
63: R41         Property, Plant and Equipment (Details)             HTML     39K 
22: R42         Intangible Assets With Finite Lives (Details)       HTML     66K 
28: R43         Long-Term Debt & Credit Agreements (Details)        HTML     47K 
31: R44         Income Taxes (Details)                              HTML    134K 
38: R45         Net Earnings Per Common Share (Details)             HTML     67K 
18: R46         Employee Benefit Plans (Details)                    HTML    165K 
25: R47         Commitments and Contingencies (Details)             HTML     76K 
17: R48         Segment Information (Details)                       HTML     84K 
62: R49         Supplemental Cash Flow Information (Details)        HTML     43K 
21: R50         Quarterly Financial Information (Unaudited)         HTML     51K 
                (Details)                                                        
59: R51         Schedule II Valuation and Qualifying Accounts       HTML     33K 
                (Details)                                                        
67: XML         IDEA XML File -- Filing Summary                      XML     97K 
27: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.30M 
10: EX-101.INS  XBRL Instance -- bcpc-20121231                       XML   2.06M 
12: EX-101.CAL  XBRL Calculations -- bcpc-20121231_cal               XML    175K 
13: EX-101.DEF  XBRL Definitions -- bcpc-20121231_def                XML    471K 
14: EX-101.LAB  XBRL Labels -- bcpc-20121231_lab                     XML   1.59M 
15: EX-101.PRE  XBRL Presentations -- bcpc-20121231_pre              XML    953K 
11: EX-101.SCH  XBRL Schema -- bcpc-20121231                         XSD    127K 
24: ZIP         XBRL Zipped Folder -- 0001140361-13-009071-xbrl      Zip    175K

‘EX-18’   —   Letter re: Change in Accounting Principles

This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]

 C:   C:   C: 
Exhibit 18
 
February 25, 2013

Balchem Corporation
52 Sunrise Park Road
New Hampton, NY 10958

We are providing this letter to you for inclusion as an exhibit to your Form 10-K filing pursuant to item 601 of Regulation S-K.

We have audited the consolidated financial statements included in Balchem Corporation’s Annual Report on Form 10-K for the year ended December 31, 2012 and have issued our report thereon dated February 25, 2013. Note 1 to the consolidated financial statements describes a change in accounting principle related to changing the timing of the annual goodwill impairment test from December 31 to October 1. It should be understood that the preferability of one acceptable method of accounting over another for a change in the date of the annual goodwill impairment test has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-K, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Accounting Standards Codification 250, Accounting Changes and Error Corrections.
 
 
/s/ McGladrey LLP
 
 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/25/13
For Period end:12/31/1211-K
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Filing Submission 0001140361-13-009071   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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