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As Of Filer Filing For·On·As Docs:Size Issuer Agent 3/31/06 L Brands, Inc. 10-K 1/28/06 11:1.3M RR Donnelley/FA |
Document/Exhibit Description Pages Size
1: 10-K Form 10-K for Limited Brands, Inc HTML 952K
2: EX-4.7 Amendment and Restatement Agreement - Five Year HTML 105K
Revolving Credit Agreement
3: EX-4.8 Amendment and Restatement Agreement - Term Loan HTML 96K
Credit Agreement
4: EX-12 Computation of Ratio of Earnings to Fixed Charges HTML 22K
5: EX-18 Letter From Ernst & Young LLP HTML 8K
6: EX-21 Subsidiaries of the Registrant HTML 18K
7: EX-23.1 Consent of Ernst & Young LLP HTML 8K
8: EX-24 Powers of Attorney HTML 43K
9: EX-31.1 Section 302 CEO Certification HTML 14K
10: EX-31.2 Section 302 CFO Certification HTML 14K
11: EX-32 Section 906 CEO and CFO Certification HTML 9K
| Letter from Ernst & Young LLP |
Exhibit 18
Ms. V. Ann Hailey
Executive Vice President and Chief Financial Officer
Limited Brands, Inc.
Note 2 to the Consolidated Financial Statements of Limited Brands, Inc. (the “Company”) included in its Form 10-K for the year ended January 28, 2006, describes a change in the method of accounting for inventories. Prior to the change, the Company’s inventories were valued at the lower of cost, as determined by the retail inventory method, or market. Under the Company’s new accounting method, inventories will be valued at the lower of cost, as determined by the weighted-average cost method, or market. There are no authoritative criteria for determining a “preferable” inventory accounting method based on the particular circumstances; however, we conclude that the change to the lower of cost, as determined by the weighted-average cost method, or market for valuing inventories 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.
Very truly yours,
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 3/31/06 | 4 | ||
| 3/23/06 | ||||
| For Period End: | 1/28/06 | |||
| List all Filings | ||||