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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 5/04/18 Great Lakes Dredge & Dock Corp 10-Q 3/31/18 76:7.2M ActiveDisclosure/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 597K
2: EX-10.1 Material Contract HTML 57K
3: EX-10.2 Material Contract HTML 59K
4: EX-10.3 Material Contract HTML 59K
5: EX-10.4 Material Contract HTML 96K
6: EX-18.1 Letter re: Change in Accounting Principles HTML 25K
7: EX-31.1 Certification -- §302 - SOA'02 HTML 30K
8: EX-31.2 Certification -- §302 - SOA'02 HTML 30K
9: EX-32.1 Certification -- §906 - SOA'02 HTML 25K
10: EX-32.2 Certification -- §906 - SOA'02 HTML 25K
17: R1 Document And Entity Information HTML 43K
18: R2 Condensed Consolidated Balance Sheets HTML 114K
19: R3 Condensed Consolidated Balance Sheets HTML 32K
(Parenthetical)
20: R4 Condensed Consolidated Statements Of Operations HTML 87K
21: R5 Condensed Consolidated Statements of Comprehensive HTML 40K
Income (Loss)
22: R6 Condensed Consolidated Statements of Comprehensive HTML 29K
Income (Loss) (Parenthetical)
23: R7 Condensed Consolidated Statements Of Equity HTML 62K
24: R8 Condensed Consolidated Statements Of Cash Flows HTML 130K
25: R9 Basis Of Presentation HTML 72K
26: R10 Earnings Per Share HTML 73K
27: R11 Accrued Expenses HTML 61K
28: R12 Long-term Debt HTML 38K
29: R13 Fair Value Measurements HTML 159K
30: R14 Share-Based Compensation HTML 28K
31: R15 Revenue HTML 258K
32: R16 Restructuring Charges HTML 64K
33: R17 Commitments And Contingencies HTML 38K
34: R18 Investments HTML 26K
35: R19 Business Combinations And Dispositions HTML 45K
36: R20 Segment Information HTML 72K
37: R21 Basis Of Presentation (Policies) HTML 26K
38: R22 Basis Of Presentation (Tables) HTML 65K
39: R23 Earnings Per Share (Tables) HTML 71K
40: R24 Accrued Expenses (Tables) HTML 60K
41: R25 Fair Value Measurements (Tables) HTML 154K
42: R26 Revenue (Tables) HTML 246K
43: R27 Restructuring charges (Tables) HTML 61K
44: R28 Business Combinations And Dispositions (Tables) HTML 43K
45: R29 Segment Information (Tables) HTML 71K
46: R30 Basis of Presentation - Schedule of Reconciliation HTML 37K
of Cash, Cash Equivalents and Restricted Cash
(Details)
47: R31 Basis of Presentation - Schedule of Quarterly HTML 63K
Impact of Change in Accounting Policy on Condensed
Consolidated Statements of Operations and
Condensed Consolidated Balance Sheets (Details)
48: R32 Basis Of Presentation (Narrative) (Details) HTML 34K
49: R33 Earnings Per Share (Narrative) (Detail) HTML 27K
50: R34 Earnings Per Share - (Computations For Basic And HTML 50K
Diluted Earnings (Loss) Per Share) (Details)
51: R35 Accrued Expenses (Details) HTML 44K
52: R36 Long-Term Debt (Narrative) (Details) HTML 115K
53: R37 Fair Value Measurements (Schedule Of Fair Values HTML 29K
Of Financial Instruments And Nonfinancial Assets
And Liabilities Measured At The Reporting Date)
(Details)
54: R38 Fair Value Measurements (Narrative) (Details) HTML 58K
55: R39 Fair Value Measurements (Schedule Of Fair Value Of HTML 30K
Fuel Hedge Contracts Balance Sheet Location)
(Details)
56: R40 Fair Value Measurements (Changes In Components Of HTML 41K
Accumulated Other Comprehensive Income (Loss))
(Details)
57: R41 Fair Value Measurements (Adjustments Reclassified HTML 37K
From Accumulated Balances Other Comprehensive
Income (Loss) To Earnings) (Details)
58: R42 Share-Based Compensation (Narrative) (Details) HTML 38K
59: R43 Revenue - (Summay of Impact of Change in HTML 49K
Accounting Principle on Consolidated Balance
Sheets) (Details)
60: R44 Revenue (Summary of Impact of Change in Accounting HTML 45K
Principle on Consolidated Statements of
Operations) (Details)
61: R45 Revenue (Narrative) (Details) HTML 56K
62: R46 Revenue (Summary of Segment and Type of Work, HTML 45K
Contract Revenues) (Details)
63: R47 Revenue (Summary of Segment and Type of Customer, HTML 47K
Contract Revenues) (Details)
64: R48 Revenue (Schedule of Accounts Receivable) HTML 43K
(Details)
65: R49 Revenue (Components of Contracts in Progress) HTML 42K
(Details)
66: R50 Restructuring Charges (Narrative) (Details) HTML 59K
67: R51 Restructuring Charges (Schedule of Restructuring HTML 46K
Charges) (Details)
68: R52 Commitments And Contingencies (Narrative) HTML 48K
(Details)
69: R53 Investments (Details) HTML 26K
70: R54 Business Combinations And Dispositions (Narrative) HTML 48K
(Details)
71: R55 Business Combinations And Dispositions - (Schedule HTML 38K
Of Discontinued Operations) (Details)
72: R56 Segment Information (Narrative) (Details) HTML 24K
73: R57 Segment Information (Segment Reporting By Segment) HTML 37K
(Details)
75: XML IDEA XML File -- Filing Summary XML 133K
74: EXCEL IDEA Workbook of Financial Reports XLSX 67K
11: EX-101.INS XBRL Instance -- gldd-20180331 XML 1.81M
13: EX-101.CAL XBRL Calculations -- gldd-20180331_cal XML 166K
14: EX-101.DEF XBRL Definitions -- gldd-20180331_def XML 496K
15: EX-101.LAB XBRL Labels -- gldd-20180331_lab XML 949K
16: EX-101.PRE XBRL Presentations -- gldd-20180331_pre XML 801K
12: EX-101.SCH XBRL Schema -- gldd-20180331 XSD 152K
76: ZIP XBRL Zipped Folder -- 0001564590-18-010996-xbrl Zip 130K
Exhibit 18.1
Great Lakes Dredge & Dock Corporation
2122 York Road
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended March 31, 2018, of the facts relating to the change in accounting policy from allocating annual fixed equipment-related costs to interim periods in proportion to revenues recognized over the year to expensing these costs as incurred. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of Great Lakes Dredge & Dock Corporation (“the Company”), that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of Company and its subsidiaries as of any date or for any period subsequent to December 31, 2017. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of the Company and its subsidiaries as of any date or for any period subsequent to December 31, 2017.
Yours truly,
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 5/4/18 | |||
| For Period end: | 3/31/18 | |||
| 3/29/18 | 4 | |||
| 12/31/17 | 10-K | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/16/24 Great Lakes Dredge & Dock Corp. 10-K 12/31/23 87:12M Donnelley … Solutions/FA 2/17/23 Great Lakes Dredge & Dock Corp. 10-K 12/31/22 85:13M Donnelley … Solutions/FA 2/23/22 Great Lakes Dredge & Dock Corp. 10-K 12/31/21 94:16M ActiveDisclosure/FA 2/24/21 Great Lakes Dredge & Dock Corp. 10-K 12/31/20 98:14M ActiveDisclosure/FA |