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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/06/15 Universal Health Services Inc 10-Q 9/30/15 55:19M ActiveDisclosure/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 1.28M
2: EX-18 Ex-18.1 HTML 20K
3: EX-31.1 Certification -- §302 - SOA'02 HTML 22K
4: EX-31.2 Certification -- §302 - SOA'02 HTML 23K
5: EX-32.1 Certification -- §906 - SOA'02 HTML 20K
6: EX-32.2 Certification -- §906 - SOA'02 HTML 20K
36: R1 Document and Entity Information HTML 47K
26: R2 Condensed Consolidated Statements of Income HTML 86K
34: R3 Condensed Consolidated Statements of Comprehensive HTML 56K
Income
38: R4 Condensed Consolidated Balance Sheets HTML 97K
50: R5 Condensed Consolidated Statements of Cash Flows HTML 121K
28: R6 General HTML 27K
33: R7 Relationship with Universal Health Realty Income HTML 50K
Trust and Related Party Transactions
23: R8 Other Noncurrent liabilities and HTML 23K
Redeemable/Noncontrolling Interests
18: R9 Long-term debt and cash flow hedges HTML 45K
51: R10 Commitments and Contingencies HTML 56K
40: R11 Segment Reporting HTML 241K
39: R12 Earnings Per Share Data ("EPS") and Stock Based HTML 104K
Compensation
44: R13 Dispositions and acquisitions HTML 25K
45: R14 Dividends HTML 20K
43: R15 Income Taxes HTML 25K
46: R16 Supplemental Condensed Consolidating Financial HTML 2.19M
Information
35: R17 Recent Accounting Standards HTML 30K
37: R18 General (Policies) HTML 27K
42: R19 Relationship with Universal Health Realty Income HTML 37K
Trust and Related Party Transactions (Tables)
55: R20 Segment Reporting (Tables) HTML 235K
48: R21 Earnings Per Share Data ("EPS") and Stock Based HTML 97K
Compensation (Tables)
30: R22 Supplemental Condensed Consolidating Financial HTML 2.19M
Information (Tables)
41: R23 Dispositions and Acquisitions - Additional HTML 49K
Information (Detail)
32: R24 General (Detail) HTML 32K
16: R25 Relationship with Universal Health Realty Income HTML 86K
Trust and Related Party Transactions - Additional
Information (Detail)
49: R26 Remaining Renewal Options and Terms for Hospital HTML 33K
Facilities Leased from Trust (Detail)
52: R27 Remaining Renewal Options and Terms for Hospital HTML 44K
Facilities Leased from Trust (Parenthetical)
(Detail)
20: R28 Other Noncurrent Liabilities and HTML 42K
Redeemable/Noncontrolling Interests - Additional
Information (Detail)
19: R29 Long-term debt and cash flow hedges - Additional HTML 232K
Information (Detail)
21: R30 Commitments and Contingencies - Additional HTML 140K
Information (Detail)
22: R31 Segment Reporting (Detail) HTML 52K
24: R32 Computation of Basic and Diluted Earnings Per HTML 46K
Share for classes A, B, C and D Common
Stockholders (Detail)
15: R33 Earnings Per Share Data ("EPS") and Stock Based HTML 47K
Compensation - Additional Information (Detail)
47: R34 Dividends - Additional Information (Detail) HTML 23K
29: R35 Income Taxes - Additional Information (Detail) HTML 35K
31: R36 Supplemental Condensed Consolidating Financial HTML 21K
Information - Additional Information (Detail)
17: R37 Supplemental Condensed Consolidating Statements of HTML 116K
Income (Detail)
54: R38 Supplemental Condensed Consolidating Comprehensive HTML 84K
Income (Detail)
13: R39 Supplemental Condensed Consolidating Balance Sheet HTML 177K
(Detail)
25: R40 Supplemental Condensed Consolidating Statements of HTML 118K
Cash flows (Detail)
53: XML IDEA XML File -- Filing Summary XML 94K
14: EXCEL IDEA Workbook of Financial Reports XLSX 81K
7: EX-101.INS XBRL Instance -- uhs-20150930 XML 6.60M
9: EX-101.CAL XBRL Calculations -- uhs-20150930_cal XML 137K
10: EX-101.DEF XBRL Definitions -- uhs-20150930_def XML 563K
11: EX-101.LAB XBRL Labels -- uhs-20150930_lab XML 991K
12: EX-101.PRE XBRL Presentations -- uhs-20150930_pre XML 801K
8: EX-101.SCH XBRL Schema -- uhs-20150930 XSD 155K
27: ZIP XBRL Zipped Folder -- 0001564590-15-009816-xbrl Zip 221K
Exhibit 18.1
Board of Directors
Universal Health Services, Inc.
367 South Gulph Road
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.
We have been provided a copy of the Company’s Quarterly Report on Form 10-Q for the period ended September 30, 2015. Note 1 therein describes a change in accounting principle to change the date of the annual goodwill impairment test from September 1 to October 1. It should be understood that the preferability of one acceptable method of accounting over another for changing 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-Q, 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.
We have not audited any financial statements of the Company as of any date or for any period subsequent to December 31, 2014. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 11/6/15 | |||
| 11/5/15 | ||||
| For Period end: | 9/30/15 | |||
| 12/31/14 | 10-K, ARS | |||
| List all Filings | ||||