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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/27/15 Casella Waste Systems Inc 10-KT 12/31/14 132:22M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size
1: 10-KT Annual-Transition Report HTML 1.73M
4: EX-21.1 Subsidiaries List HTML 45K
5: EX-23.1 Consent of Experts or Counsel HTML 41K
2: EX-12.1 Statement re: Computation of Ratios HTML 59K
3: EX-18.1 Letter re: Change in Accounting Principles HTML 39K
6: EX-31.1 Certification -- §302 - SOA'02 HTML 43K
7: EX-31.2 Certification -- §302 - SOA'02 HTML 43K
8: EX-32.1 Certification -- §906 - SOA'02 HTML 40K
89: R1 Document and Entity Information HTML 75K
67: R2 Consolidated Balance Sheets HTML 209K
84: R3 Consolidated Balance Sheets (Parenthetical) HTML 74K
93: R4 Consolidated Statements of Operations HTML 181K
120: R5 Consolidated Statements of Operations HTML 51K
(Parenthetical)
71: R6 Consolidated Statements of Comprehensive Loss HTML 93K
83: R7 Consolidated Statement of Stockholders' (Deficit) HTML 127K
Equity
60: R8 Consolidated Statements of Cash Flows HTML 242K
48: R9 Basis of Presentation HTML 44K
122: R10 Accounting Changes HTML 50K
95: R11 Summary of Significant Accounting Policies HTML 122K
94: R12 Business Combinations HTML 69K
102: R13 Restricted Cash / Restricted Assets HTML 50K
103: R14 Property, Plant and Equipment HTML 54K
99: R15 Goodwill and Intangible Assets HTML 86K
104: R16 Final Capping, Closure and Post-Closure Costs HTML 51K
85: R17 Other Accrued Liabilities HTML 47K
90: R18 Long-Term Debt and Capital Leases HTML 99K
97: R19 Commitments and Contingencies HTML 82K
131: R20 Stockholders' (Deficit) Equity HTML 129K
113: R21 Fair Value of Financial Instruments HTML 81K
77: R22 Employee Benefit Plans HTML 45K
96: R23 Income Taxes HTML 108K
80: R24 Operating Asset Impairments and Other Items HTML 50K
37: R25 Divestiture Transactions and Discontinued HTML 55K
Operations
114: R26 Earnings Per Share HTML 55K
127: R27 Related Party Transactions HTML 49K
53: R28 Segment Reporting HTML 124K
52: R29 Quarterly Financial Information HTML 76K
58: R30 Subsidiary Guarantors HTML 498K
59: R31 Schedule II Valuation Accounts HTML 49K
61: R32 Summary of Significant Accounting Policies HTML 227K
(Policies)
25: R33 Summary of Significant Accounting Policies HTML 52K
(Tables)
111: R34 Business Combinations (Tables) HTML 66K
75: R35 Restricted Cash / Restricted Assets (Tables) HTML 50K
78: R36 Property, Plant and Equipment (Tables) HTML 52K
42: R37 Goodwill and Intangible Assets (Tables) HTML 87K
130: R38 Final Capping, Closure and Post-Closure Costs HTML 50K
(Tables)
15: R39 Other Accrued Liabilities (Tables) HTML 46K
64: R40 Long-Term Debt and Capital Leases (Tables) HTML 76K
118: R41 Commitments and Contingencies (Tables) HTML 69K
39: R42 Stockholders' (Deficit) Equity (Tables) HTML 127K
51: R43 Fair Value of Financial Instruments (Tables) HTML 77K
57: R44 Income Taxes (Tables) HTML 104K
68: R45 Divestiture Transactions and Discontinued HTML 48K
Operations (Tables)
24: R46 Earnings Per Share (Tables) HTML 55K
47: R47 Segment Reporting (Tables) HTML 120K
18: R48 Quarterly Financial Information (Tables) HTML 75K
116: R49 Subsidiary Guarantors (Tables) HTML 503K
38: R50 Basis of Presentation - Additional Information HTML 51K
(Detail)
112: R51 Summary of Significant Accounting Policies - Cash HTML 41K
and Cash Equivalents - Additional Information
(Detail)
43: R52 Summary of Significant Accounting Policies - HTML 53K
Concentrations of Credit Risk - Additional
Information (Detail)
65: R53 Summary of Significant Accounting Policies - HTML 52K
Estimated Useful Lives of Assets (Detail)
17: R54 Summary of Significant Accounting Policies - HTML 66K
Landfill Development Cost- Additional Information
(Detail)
21: R55 Summary of Significant Accounting Policies - HTML 41K
Goodwill and Intangible Assets - Additional
Information (Detail)
55: R56 Summary of Significant Accounting Policies - HTML 50K
Schedule of Investments in Unconsolidated Entities
(Detail)
29: R57 Summary of Significant Accounting Policies - HTML 81K
Investments in Unconsolidated Entities -
Additional Information (Detail)
123: R58 Summary of Significant Accounting Policies - HTML 47K
Self-Insurance Liabilities and Related Costs -
Additional Information (Detail)
73: R59 Summary of Significant Accounting Policies - HTML 74K
Derivatives and Hedging - Additional Information
(Detail)
100: R60 Summary of Significant Accounting Policies - Asset HTML 77K
Impairments - Additional Information (Detail)
46: R61 Business Combinations - Additional Information HTML 44K
(Detail)
49: R62 Business Combinations - Schedule of Purchase Price HTML 85K
Paid for Acquisitions (Detail)
109: R63 Business Combinations - Schedule of Purchase Price HTML 41K
Paid for Acquisitions (Parenthetical) (Detail)
105: R64 Business Combinations - Schedule of Unaudited Pro HTML 56K
forma Combined Information (Detail)
76: R65 Restricted Cash / Restricted Assets - Additional HTML 48K
Information (Detail)
107: R66 Restricted Cash / Restricted Assets - Summary of HTML 56K
Restricted Cash / Restricted Asset (Detail)
44: R67 Property, Plant and Equipment - Components of HTML 75K
Property, Plant and Equipment (Detail)
81: R68 Property, Plant and Equipment - Additional HTML 53K
Information (Detail)
126: R69 Goodwill and Intangible Assets - Schedule of HTML 73K
Activity and Balances Related to Goodwill (Detail)
20: R70 Goodwill and Intangible Assets - Components of HTML 62K
Intangible Assets (Detail)
36: R71 Goodwill and Intangible Assets - Additional HTML 44K
Information (Detail)
66: R72 Goodwill and Intangible Assets - Estimated Future HTML 55K
Amortization Expense (Detail)
27: R73 Final Capping, Closure and Post-Closure Costs - HTML 57K
Changes to Accrued Capping, Closure and
Post-Closure Liabilities (Detail)
129: R74 Other Accrued Liabilities - Components of Other HTML 52K
Accrued Liabilities (Detail)
40: R75 Long-Term Debt and Capital Leases - Additional HTML 167K
Information (Detail)
31: R76 Long-Term Debt and Capital Leases - Components of HTML 83K
Long-Term Debt and Capital Leases (Detail)
35: R77 Long-Term Debt and Capital Leases - Components of HTML 81K
Long-Term Debt and Capital Leases (Parenthetical)
(Detail)
22: R78 Long-Term Debt and Capital Leases - Components of HTML 61K
Interest Expense (Detail)
26: R79 Long-Term Debt and Capital Leases - Schedule of HTML 58K
Future Maturities of Debt (Detail)
91: R80 Long-Term Debt and Capital Leases - Schedule of HTML 42K
Future Maturities of Debt (Parenthetical) (Detail)
33: R81 Commitments and Contingencies - Additional HTML 153K
Information (Detail)
124: R82 Commitments and Contingencies - Schedule of Future HTML 85K
Minimum Rental Payments under Non-Cancellable
Operating Leases (Detail)
62: R83 Commitments and Contingencies - Schedule of HTML 62K
Environmental Liability Associated with Postdam
(Detail)
98: R84 Commitments and Contingencies - Reconciliation of HTML 48K
Expected Aggregate Uninflated, Undiscounted Amount
to Amount Recognized in Statements of Financial
Position (Detail)
106: R85 Stockholders' (Deficit) Equity - Additional HTML 164K
Information (Detail)
32: R86 Stockholders' (Deficit) Equity - Summary of Stock HTML 98K
Option Activity (Detail)
34: R87 Stockholders' (Deficit) Equity - Schedule of Fair HTML 52K
Value of Stock Options Weighted Average
Assumptions (Detail)
121: R88 Stockholders' (Deficit) Equity - Summary of HTML 88K
Restricted Stock, Restricted Stock Unit and
Performance Stock Unit Activity (Detail)
28: R89 Stockholders' (Deficit) Equity - Summary of HTML 50K
Restricted Stock, Restricted Stock Unit and
Performance Stock Unit Activity (Parenthetical)
(Detail)
92: R90 Stockholders' (Deficit) Equity - Summary of Grant HTML 93K
Activity for Other Stock Awards (Detail)
88: R91 Stockholders' (Deficit) Equity - Accumulated Other HTML 91K
Comprehensive Income (Loss) (Detail)
110: R92 Stockholders' (Deficit) Equity - Reclassification HTML 108K
Out of Accumulated Other Comprehensive Income
(Loss) (Detail)
87: R93 Fair Value of Financial Instruments - Assets and HTML 64K
Liabilities Measured at Fair Value on Recurring
Basis (Detail)
72: R94 Fair Value of Financial Instruments - Assets and HTML 69K
Liabilities Measured at Fair Value on
Non-Recurring Basis (Detail)
115: R95 Employee Benefit Plans - Additional Information HTML 66K
(Detail)
69: R96 Income Taxes - Schedule of Provision (Benefit) for HTML 81K
Income Taxes Continuing Operations (Detail)
41: R97 Income Taxes - Additional Information (Detail) HTML 107K
79: R98 Income Taxes - Schedule of Difference in Provision HTML 94K
(Benefit) for Income Taxes (Detail)
74: R99 Income Taxes - Schedule of Deferred Tax Assets and HTML 97K
Liabilities (Detail)
54: R100 Income Taxes - Schedule of Reconciliation of Gross HTML 56K
Unrecognized Tax Benefits (Detail)
132: R101 Operating Asset Impairments and Other Items - HTML 101K
Additional Information (Detail)
108: R102 Divestiture Transactions and Discontinued HTML 59K
Operations - Additional Information (Detail)
86: R103 Divestiture Transactions and Discontinued HTML 48K
Operations - Schedule of Revenues and Loss Before
Income Taxes Attributable to Discontinued
Operations (Detail)
23: R104 Earnings Per Share - Schedule of Numerator and HTML 71K
Denominator Used in Computation of Earnings Per
Share (Detail)
117: R105 Earnings Per Share - Additional Information HTML 45K
(Detail)
125: R106 Related Party Transactions - Additional HTML 95K
Information (Detail)
119: R107 Segment Reporting - Summary of Financial HTML 199K
Information by Reportable Segment (Detail)
82: R108 Segment Reporting - Summary of Revenue HTML 144K
Attributable to Services Provided by Company
(Detail)
30: R109 Quarterly Financial Information - Summary of HTML 127K
Quarterly Financial Information (Detail)
101: R110 Subsidiary Guarantors - Schedule of Condensed HTML 355K
Consolidating Balance Sheet (Detail)
45: R111 Subsidiary Guarantors - Schedule of Consolidating HTML 449K
Statement of Operations (Detail)
16: R112 Subsidiary Guarantors - Schedule of Consolidating HTML 238K
Statement of Comprehensive Income (Loss) (Detail)
70: R113 Subsidiary Guarantors - Schedule of Condensed HTML 307K
Consolidating Statement of Cash Flows (Detail)
63: R114 Schedule II - Valuation Accounts (Detail) HTML 55K
128: XML IDEA XML File -- Filing Summary XML 226K
19: EXCEL IDEA Workbook of Financial Reports XLSX 574K
50: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 3.58M
9: EX-101.INS XBRL Instance -- cwst-20141231 XML 5.24M
11: EX-101.CAL XBRL Calculations -- cwst-20141231_cal XML 423K
12: EX-101.DEF XBRL Definitions -- cwst-20141231_def XML 1.41M
13: EX-101.LAB XBRL Labels -- cwst-20141231_lab XML 2.27M
14: EX-101.PRE XBRL Presentations -- cwst-20141231_pre XML 1.90M
10: EX-101.SCH XBRL Schema -- cwst-20141231 XSD 310K
56: ZIP XBRL Zipped Folder -- 0001193125-15-070047-xbrl Zip 408K
| EX-18.1 |
Exhibit 18.1
Casella Waste Systems, Inc.
25 Green Hill Lane
We are providing this letter to you for inclusion as an exhibit to your Form 10-KT filing pursuant to item 601 of Regulation S-K.
We have audited the consolidated financial statements included in Casella Waste Systems, Inc. and subsidiaries’ (the Company) Annual Report on Form 10-KT for the eight-month transition period ended December 31, 2014 and have issued our report thereon dated February 27, 2015. Note 3 to the consolidated financial statements describes a change in accounting principle related to changing the timing of the annual goodwill impairment test from April 30 to December 31. 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-KT, 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.
Sincerely,
/s/ McGladrey LLP
| This ‘10-KT’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 2/27/15 | |||
| For Period end: | 12/31/14 | 10-KT/A, ARS | ||
| List all Filings | ||||