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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/19/15 Consolidated Edison Inc 10-K 12/31/14 177:45M Donnelley … Solutions/FA Consolidated Edison Co of New York Inc |
Document/Exhibit Description Pages Size 1: 10-K Annual Report HTML 2.91M 2: EX-10.1.4 Material Contract HTML 9.58M 3: EX-10.1.5 Material Contract HTML 460K 6: EX-23.1 Consent of Experts or Counsel HTML 51K 12: EX-23.2 Consent of Experts or Counsel HTML 50K 4: EX-12.1 Statement re: Computation of Ratios HTML 70K 11: EX-12.2 Statement re: Computation of Ratios HTML 71K 5: EX-18.1 Letter re: Change in Accounting Principles HTML 51K 7: EX-31.1.1 Certification -- §302 - SOA'02 HTML 54K 8: EX-31.1.2 Certification -- §302 - SOA'02 HTML 54K 13: EX-31.2.1 Certification -- §302 - SOA'02 HTML 54K 14: EX-31.2.2 Certification -- §302 - SOA'02 HTML 54K 9: EX-32.1.1 Certification -- §906 - SOA'02 HTML 51K 10: EX-32.1.2 Certification -- §906 - SOA'02 HTML 51K 15: EX-32.2.1 Certification -- §906 - SOA'02 HTML 51K 16: EX-32.2.2 Certification -- §906 - SOA'02 HTML 51K 123: R1 Document and Entity Information HTML 86K 91: R2 Consolidated Income Statement HTML 201K 114: R3 Consolidated Statement of Comprehensive Income HTML 82K 128: R4 Consolidated Statement of Cash Flows HTML 279K 162: R5 Consolidated Balance Sheet HTML 331K 96: R6 Consolidated Balance Sheet (Parenthetical) HTML 67K 113: R7 Consolidated Statement of Common Shareholders' HTML 157K Equity 84: R8 Schedule of Capitalization - Equity HTML 92K 69: R9 Statement of Capitalization - Long-term Debt HTML 444K 164: R10 General HTML 59K 130: R11 Summary of Significant Accounting Policies HTML 193K 129: R12 Regulatory Matters HTML 363K 139: R13 Capitalization HTML 90K 140: R14 Short-Term Borrowing HTML 62K 135: R15 Pension Benefits HTML 449K 142: R16 Other Postretirement Benefits HTML 379K 115: R17 Environmental Matters HTML 119K 125: R18 Other Material Contingencies HTML 88K 133: R19 Electricity Purchase Agreements HTML 104K 176: R20 Leases HTML 119K 154: R21 Goodwill HTML 62K 106: R22 Income Tax HTML 236K 132: R23 Stock-Based Compensation HTML 212K 110: R24 Financial Information by Business Segment HTML 293K 56: R25 Derivative Instruments and Hedging Activities HTML 239K 156: R26 Fair Value Measurements HTML 225K 169: R27 Variable Interest Entities HTML 117K 78: R28 Asset Retirement Obligations HTML 65K 77: R29 Related Party Transactions HTML 68K 82: R30 New Financial Accounting Standards HTML 64K 83: R31 Schedule I - Condensed Financial Information HTML 123K 85: R32 Schedule II - Valuation and Qualifying Accounts HTML 88K 37: R33 Summary of Significant Accounting Policies HTML 185K (Policies) 151: R34 Summary of Significant Accounting Policies HTML 111K (Tables) 102: R35 Regulatory Matters (Tables) HTML 201K 107: R36 Capitalization (Tables) HTML 70K 62: R37 Pension Benefits (Tables) HTML 250K 175: R38 Other Postretirement Benefits (Tables) HTML 222K 23: R39 Environmental Matters (Tables) HTML 81K 88: R40 Other Material Contingencies (Tables) HTML 63K 160: R41 Electricity Purchase Agreements (Tables) HTML 83K 59: R42 Leases (Tables) HTML 86K 76: R43 Income Tax (Tables) HTML 144K 81: R44 Stock-Based Compensation (Tables) HTML 133K 92: R45 Financial Information by Business Segment (Tables) HTML 171K 36: R46 Derivative Instruments and Hedging Activities HTML 152K (Tables) 68: R47 Fair Value Measurements (Tables) HTML 135K 28: R48 Variable Interest Entities (Tables) HTML 87K 158: R49 Related Party Transactions (Tables) HTML 58K 58: R50 Summary of Significant Accounting Policies - 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Additional Information HTML 115K (Detail) 137: R60 Regulatory Matters - Summary of Utilities Rate HTML 174K Plans (CECONY-Gas) (Detail) 67: R61 Regulatory Matters - Summary of Utilities Rate HTML 66K Plans (CECONY-Gas) (Parenthetical) (Detail) 72: R62 Regulatory Matters - Summary of Utilities Rate HTML 151K Plans (CECONY-Steam) (Detail) 148: R63 Regulatory Matters - Summary of Utilities Rate HTML 67K Plans (CECONY-Steam) (Parenthetical) (Detail) 143: R64 Regulatory Matters - Summary of Utilities Rate HTML 102K Plans (O&R New York-Electric) (Detail) 105: R65 Regulatory Matters - Summary of Utilities Rate HTML 107K Plans (O&R New York-Gas) (Detail) 146: R66 Regulatory Matters - Summary of Utilities Rate HTML 84K Plans (Rockland Electric Company (Reco)) (Detail) 64: R67 Regulatory Matters - Summary of Utilities Rate HTML 60K Plans (Pike County Light & Power Company (Pike)-Electric) (Detail) 111: R68 Regulatory Matters - Summary of Utilities Rate HTML 55K Plans (Pike-Gas) (Detail) 168: R69 Regulatory Matters - 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Schedule of Fair Value of Plan HTML 154K Assets (Detail) 86: R83 Pension Benefits - Reconciliation of Fair Value HTML 135K Balances for Net Assets (Detail) 134: R84 Pension Benefits - Schedule of Employer HTML 58K Contribution to Defined Savings Plan (Detail) 145: R85 Other Postretirement Benefits - Net Periodic HTML 104K Postretirement Benefit Costs (Detail) 49: R86 Other Postretirement Benefits - Schedule of Funded HTML 150K Status (Detail) 53: R87 Other Postretirement Benefits - Additional HTML 97K Information (Detail) 163: R88 Other Postretirement Benefits - Schedule of HTML 71K Actuarial Assumptions (Detail) 43: R89 Other Postretirement Benefits - Schedule of Change HTML 69K of Assumed Health Care Cost Trend Rate (Detail) 127: R90 Other Postretirement Benefits - Schedule of HTML 75K Expected Benefit Payments (Detail) 118: R91 Other Postretirement Benefits - Schedule of Plan HTML 81K Assets Allocations (Detail) 149: R92 Other Postretirement Benefits - Schedule of Fair HTML 101K Values of Plan Assets (Detail) 117: R93 Other Postretirement Benefits - Reconciliation of HTML 98K Fair Value Balances for Net Assets (Detail) 97: R94 Environmental Matters - Accrued Liabilities and HTML 79K Regulatory Assets (Detail) 157: R95 Environmental Matters - Additional Information HTML 74K (Detail) 93: R96 Environmental Matters - Environmental Remediation HTML 60K Costs (Detail) 61: R97 Environmental Matters - Accrued Liability for HTML 73K Asbestos Suits and Workers' Compensation Proceedings (Detail) 108: R98 Other Material Contingencies - Additional HTML 99K Information (Detail) 101: R99 Other Material Contingencies - Total Guarantees HTML 85K (Detail) 79: R100 Electricity Purchase Agreements - Summary of HTML 70K Significant Terms of Electricity Purchase Agreements (Detail) 177: R101 Electricity Purchase Agreements - Summary of HTML 63K Estimated Capacity and Other Fixed Payments (Detail) 147: R102 Electricity Purchase Agreements - Summary of HTML 72K Capacity, Energy and Other Fixed Payments (Detail) 116: R103 Leases - Schedule of Capital Leases (Detail) HTML 56K 35: R104 Leases - 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HTML 57K Fair Values of Commodity Derivatives Including Offsetting of Assets and Liabilities (Parenthetical) (Detail) 73: R128 Derivative Instruments and Hedging Activities - HTML 101K Realized and Unrealized Gains or Losses on Commodity Derivatives (Detail) 150: R129 Derivative Instruments and Hedging Activities - HTML 59K Realized and Unrealized Gains or Losses on Commodity Derivatives (Parenthetical) (Detail) 172: R130 Derivative Instruments and Hedging Activities - HTML 67K Hedged Volume of Derivative Transactions (Detail) 104: R131 Derivative Instruments and Hedging Activities - HTML 65K Additional Information (Detail) 120: R132 Derivative Instruments and Hedging Activities - HTML 70K Aggregate Fair Value of Companies' Derivative Instruments with Credit-Risk-Related Contingent Features (Detail) 41: R133 Derivative Instruments and Hedging Activities - HTML 62K Aggregate Fair Value of Companies' Derivative Instruments with Credit-Risk-Related Contingent Features (Parenthetical) (Detail) 46: R134 Fair Value Measurements - Assets and Liabilities HTML 151K Measured at Fair Value on Recurring Basis (Detail) 94: R135 Fair Value Measurements - Assets and Liabilities HTML 53K Measured at Fair Value on Recurring Basis (Parenthetical) (Detail) 75: R136 Fair Value Measurements - Schedule of Commodity HTML 106K Derivatives (Detail) 141: R137 Fair Value Measurements - Reconciliation of HTML 77K Beginning and Ending Net Balances for Assets and Liabilities Measured at Level 3 Fair Value (Detail) 98: R138 Fair Value Measurements - Additional Information HTML 67K (Detail) 70: R139 Variable Interest Entities - Additional HTML 100K Information (Detail) 99: R140 Variable Interest Entities - Schedule of Sale and HTML 76K Deconsolidation of a Variable Interest Entity (Detail) 57: R141 Variable Interest Entities - Schedule of Sale and HTML 53K Deconsolidation of a Variable Interest Entity (Parenthetical) (Detail) 24: R142 Variable Interest Entities - Schedule of Assets HTML 64K and Liabilities Included in Consolidated Balance Sheet (Detail) 152: R143 Variable Interest Entities - Summary of VIEs HTML 85K (Detail) 131: R144 Variable Interest Entities - Summary of VIEs HTML 64K (Parenthetical) (Detail) 50: R145 Asset Retirement Obligations - Additional HTML 71K Information (Detail) 121: R146 Related Party Transactions - Summary of Costs of HTML 58K Administrative and Other Services Provided and Received (Detail) 103: R147 Related Party Transactions - Additional HTML 62K Information (Detail) 48: R148 Schedule I - Condensed Financial Information - HTML 101K Condensed Statement of Income and Comprehensive Income (Detail) 51: R149 Schedule I - Condensed Financial Information - HTML 166K Condensed Statement of Cash Flows (Detail) 136: R150 Schedule I - Condensed Financial Information - HTML 165K Condensed Balance Sheet (Detail) 66: R151 Schedule II - Valuation and Qualifying Accounts - HTML 78K Valuation and Qualifying Accounts (Detail) 170: XML IDEA XML File -- Filing Summary XML 285K 30: EXCEL IDEA Workbook of Financial Reports XLSX 693K 74: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 5.27M 17: EX-101.INS XBRL Instance -- ed-20141231 XML 9.02M 19: EX-101.CAL XBRL Calculations -- ed-20141231_cal XML 472K 20: EX-101.DEF XBRL Definitions -- ed-20141231_def XML 2.59M 21: EX-101.LAB XBRL Labels -- ed-20141231_lab XML 3.00M 22: EX-101.PRE XBRL Presentations -- ed-20141231_pre XML 3.02M 18: EX-101.SCH XBRL Schema -- ed-20141231 XSD 522K 25: ZIP XBRL Zipped Folder -- 0001193125-15-054350-xbrl Zip 611K
EX-18.1 |
Exhibit 18.1
Board of Directors
Consolidated Edison, Inc.
4 Irving Place
Dear Directors:
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 the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 and issued our report thereon dated February 19, 2015. Note K to the financial statements describes a change in the timing of the Company’s annual goodwill impairment testing dates from either January 1 or December 31 to October 1, which is considered a change in accounting principle. It should be understood that the preferability of one acceptable method of accounting over another for the selection of the annual goodwill impairment testing date 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.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
This ‘10-K’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed on: | 2/19/15 | 8-K | ||
For Period end: | 12/31/14 | 4, ARS | ||
List all Filings |