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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 12/11/19 Gencor Industries Inc 10-K 9/30/19 68:4.9M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 366K
3: EX-21.1 Subsidiaries List HTML 21K
4: EX-23.1 Consent of Experts or Counsel HTML 21K
2: EX-18.01 Letter re: Change in Accounting Principles HTML 21K
5: EX-31.1 Certification -- §302 - SOA'02 HTML 27K
6: EX-31.2 Certification -- §302 - SOA'02 HTML 27K
7: EX-32.1 Certification -- §906 - SOA'02 HTML 22K
44: R1 Cover Page HTML 70K
62: R2 Consolidated Balance Sheets HTML 102K
55: R3 Consolidated Balance Sheets (Parenthetical) HTML 46K
20: R4 Consolidated Statements of Income HTML 78K
43: R5 Consolidated Statements of Shareholders' Equity HTML 59K
61: R6 Consolidated Statements of Cash Flows HTML 98K
54: R7 Nature of Operations and Summary of Significant HTML 203K
Accounting Policies
21: R8 Inventories HTML 83K
42: R9 Costs and Estimated Earnings in Excess of Billings HTML 38K
59: R10 Property and Equipment HTML 40K
53: R11 Accrued Expenses HTML 38K
15: R12 Income Taxes HTML 144K
37: R13 Retirement Benefits HTML 24K
58: R14 Long-Term Debt HTML 24K
52: R15 Commitments and Contingencies HTML 26K
14: R16 Shareholders' Equity HTML 25K
36: R17 Stock-Based Compensation HTML 42K
60: R18 Related Party Transactions HTML 25K
51: R19 Nature of Operations and Summary of Significant HTML 251K
Accounting Policies (Policies)
27: R20 Nature of Operations and Summary of Significant HTML 169K
Accounting Policies (Tables)
34: R21 Inventories (Tables) HTML 82K
68: R22 Costs and Estimated Earnings in Excess of Billings HTML 38K
(Tables)
48: R23 Property and Equipment (Tables) HTML 40K
26: R24 Accrued Expenses (Tables) HTML 37K
33: R25 Income Taxes (Tables) HTML 138K
67: R26 Stock-Based Compensation (Tables) HTML 38K
47: R27 Nature of Operations and Summary of Significant HTML 54K
Accounting Policies - Basic and Diluted EPS
(Detail)
25: R28 Nature of Operations and Summary of Significant HTML 50K
Accounting Policies - Company's Assets Measured at
Fair Value (Detail)
35: R29 Nature of Operations and Summary of Significant HTML 28K
Accounting Policies - Schedule of Changes in
Allowance for Slow Moving and Obsolete Inventories
(Detail)
39: R30 Nature of Operations and Summary of Significant HTML 30K
Accounting Policies - Estimated Useful Lives of
Assets (Detail)
16: R31 Nature of Operations and Summary of Significant HTML 38K
Accounting Policies - Disaggregation of Company's
Net Revenue by Major Source (Detail)
49: R32 Nature of Operations and Summary of Significant HTML 30K
Accounting Policies - Schedule of Changes in
Accrual for Warranty and Related Costs (Detail)
56: R33 Nature of Operations and Summary of Significant HTML 34K
Accounting Policies - Schedule of Changes in
Allowance for Doubtful Accounts (Detail)
40: R34 Nature of Operations and Summary of Significant HTML 98K
Accounting Policies - Additional Information
(Detail)
17: R35 Inventories - Additional Information (Detail) HTML 28K
50: R36 Inventories - Net Inventories (Detail) HTML 36K
57: R37 Inventories - Schedule Of Retrospective HTML 107K
Application of Change In Accounting Method Of
Inventory (Detail)
38: R38 Costs and Estimated Earnings in Excess of Billings HTML 32K
- Costs and Estimated Earnings in Excess of
Billings on Uncompleted Contracts (Detail)
18: R39 Property and Equipment - Additional Information HTML 23K
(Detail)
30: R40 Property and Equipment - Property and Equipment HTML 39K
(Detail)
22: R41 Accrued Expenses - Accrued Expenses (Detail) HTML 41K
45: R42 Income Taxes - Additional Information (Detail) HTML 53K
65: R43 Income Taxes - Provision for Income Tax Expense HTML 47K
(Detail)
31: R44 Income Taxes - Reconciliation of the Federal HTML 54K
Statutory Tax Rate to the Total Tax Provision
(Detail)
23: R45 Income Taxes - Deferred Income Tax Assets and HTML 67K
Liabilities (Detail)
46: R46 Retirement Benefits - Additional Information HTML 23K
(Detail)
66: R47 Long-Term Debt - Additional Information (Detail) HTML 27K
29: R48 Commitments and Contingencies - Additional HTML 24K
Information (Detail)
24: R49 Shareholders' Equity - Additional Information HTML 26K
(Detail)
19: R50 Stock-Based Compensation - Additional Information HTML 56K
(Detail)
41: R51 Stock-Based Compensation - Summary of Option HTML 34K
Activity under Stock-Based Compensation Plan
(Detail)
63: R52 Related Party Transactions - Additional HTML 28K
Information (Detail)
28: XML IDEA XML File -- Filing Summary XML 117K
32: EXCEL IDEA Workbook of Financial Reports XLSX 59K
8: EX-101.INS XBRL Instance -- genc-20190930 XML 1.66M
10: EX-101.CAL XBRL Calculations -- genc-20190930_cal XML 135K
11: EX-101.DEF XBRL Definitions -- genc-20190930_def XML 444K
12: EX-101.LAB XBRL Labels -- genc-20190930_lab XML 820K
13: EX-101.PRE XBRL Presentations -- genc-20190930_pre XML 661K
9: EX-101.SCH XBRL Schema -- genc-20190930 XSD 121K
64: ZIP XBRL Zipped Folder -- 0001193125-19-310985-xbrl Zip 126K
| EX-18.01 |
EXHIBIT 18.01
PREFERABILITY LETTER ON CHANGE IN ACCOUNTING PRINCIPLE
Board of Directors
Gencor Industries, Inc.
Notes 1 and 2 to the consolidated financial statements of Gencor Industries, Inc. (the “Company”) included in its Form 10-K for the year ended September 30, 2019 describe a change in the method of accounting for inventory valuation from the last-in, first-out (“LIFO”) method to the first-in, first-out (“FIFO”) method. Note 2 states that the newly adopted accounting principle is preferable in the circumstances because the FIFO method better reflects the current value of inventory in the consolidated balance sheets, more closely aligns the flow of physical inventory with the accounting for inventory, and provides for better matching of revenues and expenses. In accordance with your request, we have reviewed and discussed with the Company officials the circumstances and business judgment and planning upon which the decision to make this change in the method of accounting was based.
With regard to the aforementioned accounting change, authoritative criteria have not been established for evaluating the preferability of one acceptable method of accounting over another acceptable method. However, for purposes of the Company’s compliance with the requirements of the Securities and Exchange Commission, we are furnishing this letter.
Based on our review and discussion, with reliance on management’s business judgment and planning, we concur that the aforementioned change in the accounting method is preferable in the Company’s circumstances.
Very truly yours,
/s/ MOORE STEPHENS LOVELACE, P.A.
MOORE STEPHENS LOVELACE, P.A.
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 12/11/19 | 8-K | ||
| For Period end: | 9/30/19 | |||
| List all Filings | ||||