SEC Info - Old Dominion Freight Line Inc/VA - ‘10-K’ for 12/31/05

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Old Dominion Freight Line Inc/VA – ‘10-K’ for 12/31/05 – ‘EX-18.1’

On: Thursday, 3/16/06, at 3:34pm ET · For: 12/31/05 · Private-to-Public: Document/Exhibit `¶` – Release Delayed · Accession #: 1193125-6-56599 · File #: 0-19582

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

 3/16/06  Old Dominion Freight Line Inc/VA  10-K¶      12/31/05    8:717K                                   Donnelley … Solutions/FA

Annual Report — Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Form 10-K for Fiscal Year Ended December 31, 2005   HTML    617K 
 8: CORRESP   ¶ Comment-Response or Other Letter to the SEC         HTML      4K 
 3: EX-23.1     Consent of Ernst & Young LLP                        HTML      6K 
 2: EX-18.1     Letter Regarding Change in Accounting Principal     HTML      7K 
 4: EX-31.1     Certification -- SOA'02 §302                        HTML     11K 
 5: EX-31.2     Certification -- SOA'02 §302                        HTML     11K 
 6: EX-32.1     Certification -- SOA'02 §906                        HTML      9K 
 7: EX-32.2     Certification -- SOA'02 §906                        HTML      9K

‘EX-18.1’ — Letter Regarding Change in Accounting Principal

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

Letter regarding change in accounting principal

EXHIBIT 18.1

March 13, 2006

Board of Directors

Old Dominion Freight Line, Inc.

500 Old Dominion Way

Thomasville, North Carolina 27360

Dear Sirs:

Note 1 of the notes to the financial statements of Old Dominion Freight Line, Inc. included in its annual report on Form 10-K for the year ended December 31, 2005 describes a change in the method of accounting for tires on equipment from recording tires on equipment as prepaid expense and amortizing the cost of tires based on estimated usage to capitalizing tires acquired with owned equipment and expensing replacement tires when placed in service. There are no authoritative criteria for determining a ‘preferable’ accounting 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 reasons stated in Note 1 of the notes to the financial statements, is preferable in your circumstances.

Very truly yours,

/s/ ERNST & YOUNG LLP

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-K’ Filing	Date	Other Filings

Filed on:	3/16/06	10-K/A
	3/13/06
For Period End:	12/31/05	ARS
		List all Filings

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Filing Submission 0001193125-06-056599 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Old Dominion Freight Line Inc/VA – ‘10-K’ for 12/31/05 – ‘EX-18.1’

On: Thursday, 3/16/06, at 3:34pm ET · For: 12/31/05 · Private-to-Public: Document/Exhibit ¶ – Release Delayed · Accession #: 1193125-6-56599 · File #: 0-19582

Previous ‘10-K’: ‘10-K/A’ on 3/16/06 for 12/31/04 · Next: ‘10-K’ on 3/1/07 for 12/31/06 · Latest: ‘10-K’ on 2/26/24 for 12/31/23

Annual Report — Form 10-KFiling Table of Contents

‘EX-18.1’ — Letter Regarding Change in Accounting Principal

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

Dates Referenced Herein and Documents Incorporated by Reference

On: Thursday, 3/16/06, at 3:34pm ET · For: 12/31/05 · Private-to-Public: Document/Exhibit `¶` – Release Delayed · Accession #: 1193125-6-56599 · File #: 0-19582

Annual Report — Form 10-K
Filing Table of Contents