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Asgn Inc – ‘10-K’ for 12/31/12 – ‘EX-18’

On:  Monday, 3/18/13, at 3:37pm ET   ·   For:  12/31/12   ·   Accession #:  890564-13-8   ·   File #:  1-35636

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

 3/18/13  Asgn Inc                          10-K       12/31/12  107:15M

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    995K 
 2: EX-10.15    Amended and Restated 2012 Employment Inducement     HTML    165K 
                Incentive Award Plan                                             
 3: EX-10.29    Employment Agreement Between Theodore S. Hanson     HTML     75K 
                and Apex Systems, Inc.                                           
 4: EX-10.30    Amendment No. 1 to the Employment Agreement         HTML     38K 
                Between Theodore S. Hanson and Apex                              
 5: EX-10.31    Amendment No. 2 to the Employment Agreement         HTML     35K 
                Between Theodore S. Hanson and Apex                              
 6: EX-10.32    Amendment No. 3 to the Employment Agreement         HTML     83K 
                Between on Assignment, Inc., Theodor                             
 7: EX-10.33    Amendment No. 4 to the Employment Agreement         HTML     36K 
                Between on Assignment, Inc., Theodor                             
 8: EX-10.35    Employment Agreement Between Rand Blazer and Apex   HTML     77K 
                Systems, Inc., Dated January 8                                   
 9: EX-10.36    Amendment No. 1 to the Employment Agreement         HTML     36K 
                Between Rand Blazer and Apex Systems                             
10: EX-10.37    Amendment No. 2 to the Employment Agreement         HTML     34K 
                Between Rand Blazer and Apex Systems                             
11: EX-10.38    Amendment No. 3 to the Employment Agreement by and  HTML     82K 
                Between Rand Blazer, on Assig                                    
12: EX-10.39    Amendment No. 4 to the Employment Agreement by and  HTML     36K 
                Between Rand Blazer, on Assig                                    
13: EX-10.41    Indemnification Agreement by and Between on         HTML    105K 
                Assignment, Inc. and Rand Blazer, Da                             
14: EX-10.44    Indemnification Agreement by and Between on         HTML    105K 
                Assignment, Inc. and Theodore S. Han                             
15: EX-10.45    Indemnification Agreement by and Between on         HTML    105K 
                Assignment, Inc. and Edwin A. Sherid                             
16: EX-10.46    Indemnification Agreement by and Between on         HTML    105K 
                Assignment, Inc. and Brian J. Callag                             
17: EX-10.47    Indemnification Agreement by and Between on         HTML    110K 
                Assignment, Inc. and Jeffrey E. Veat                             
19: EX-21.1     Subsidiaries of the Registrant                      HTML     30K 
20: EX-23.1     Consent of Independent Registered Public            HTML     32K 
                Accounting Firm                                                  
18: EX-18       Preferability Letter of Independent Registered      HTML     32K 
                Public Accounting Firm                                           
21: EX-31.1     Certification of Peter T. Dameris, Chief Executive  HTML     36K 
                Officer and President Pursuan                                    
22: EX-31.2     Certification of Edward L. Pierce, Executive Vice   HTML     37K 
                President and Chief Financial                                    
23: EX-32.1     Certification of Peter T. Dameris, Chief Executive  HTML     34K 
                Officer and President, and Ed                                    
78: R1          Document and Entity Information                     HTML     60K 
64: R2          Condensed Consolidated Balance Sheets               HTML    154K 
75: R3          Condensed Consolidated Balance Sheets               HTML     60K 
                (Parenthetical)                                                  
80: R4          Condensed Consolidated Statements of Operations     HTML    123K 
                and Comprehensive Income                                         
99: R5          Condensed Consolidated Statements of Operations     HTML     35K 
                and Comprehensive Income (Parenthetical)                         
66: R6          Consolidated Statements of Stockholders' Equity     HTML    122K 
74: R7          Condensed Consolidated Statements of Cash Flows     HTML    195K 
59: R8          Summary of Significant Accounting Policies          HTML     63K 
49: R9          Accounting Standards Updates                        HTML     46K 
100: R10         Property and Equipment                              HTML     53K  
82: R11         Acquisitions                                        HTML    134K 
81: R12         Long-Term Debt                                      HTML     61K 
87: R13         Goodwill and Identifiable Assets                    HTML    171K 
88: R14         401(k) Retirement Savings Plan, Deferred            HTML     51K 
                Compensation Plan and Change in Control Severance                
                Plan                                                             
85: R15         Commitments and Contingencies                       HTML     71K 
89: R16         Income Taxes                                        HTML    159K 
76: R17         Earnings per share                                  HTML     51K 
79: R18         Stock-based Compensation: Incentive Award Plan and  HTML    178K 
                Employee Stock Purchase Plan                                     
84: R19         Business Segments                                   HTML    159K 
107: R20         Derivative Instruments                              HTML     75K  
95: R21         Fair Value Measurements                             HTML     92K 
70: R22         Subsequent Events                                   HTML     33K 
83: R23         Unaudited Quarterly Financial Results               HTML     88K 
72: R24         Schedule II - Valuation and Qualifying Accounts     HTML     66K 
40: R25         Summary of Significant Accounting Policies          HTML    157K 
                (Policies)                                                       
96: R26         Property and Equipment (Tables)                     HTML     49K 
103: R27         Acquisitions (Tables)                               HTML    113K  
54: R28         Long-Term Debt (Tables)                             HTML     49K 
53: R29         Goodwill and Identifiable Assets (Tables)           HTML    167K 
57: R30         Commitments and Contingencies (Tables)              HTML     57K 
58: R31         Income Taxes (Tables)                               HTML    156K 
60: R32         Earnings per share (Tables)                         HTML     51K 
36: R33         Stock-based Compensation: Incentive Award Plan and  HTML    131K 
                Employee Stock Purchase Plan Stock-based                         
                Compensation: Incentive Award Plan and Employee                  
                Stock Purchase Plan (Tables)                                     
93: R34         Business Segments (Tables)                          HTML    159K 
68: R35         Derivative Instruments (Tables)                     HTML     64K 
71: R36         Fair Value Measurements (Tables)                    HTML     82K 
44: R37         Unaudited Quarterly Financial Results (Tables)      HTML     82K 
106: R38         Summary of Significant Accounting Policies          HTML     58K  
                (Details)                                                        
30: R39         Property and Equipment (Details)                    HTML     47K 
61: R40         Property and Equipment (Narratives) (Details)       HTML     39K 
98: R41         Acquisitions (Schedule of Purchase Price            HTML     62K 
                Allocation) (Details)                                            
42: R42         Acquisitions (Schedule of Intangible Assets         HTML     49K 
                Acquired as Part of Business Combination)                        
                (Details)                                                        
52: R43         Acquisitions (Acquisitions Costs, by Acquisition)   HTML     88K 
                (Details)                                                        
56: R44         Acquisitions (Business Acquisition, Pro Forma       HTML     50K 
                Information) (Details)                                           
65: R45         Long-Term Debt (Details)                            HTML     90K 
35: R46         Goodwill and Identifiable Assets (Goodwill)         HTML     93K 
                (Details)                                                        
48: R47         Goodwill and Identifiable Assets (Acquired          HTML     67K 
                Intangible Assets) (Details)                                     
32: R48         Goodwill and Identifiable Assets (Future            HTML     54K 
                Amortization Expense) (Details)                                  
97: R49         401(k) Retirement Savings Plan, Deferred            HTML     62K 
                Compensation Plan and Change in Control Severance                
                Plan (Details)                                                   
41: R50         Commitments and Contingencies (Details)             HTML    139K 
94: R51         (Narratives)(Details)                               HTML     63K 
45: R52         Income Taxes (Income Tax Components) (Details)      HTML     81K 
62: R53         Income Taxes (Income Before Tax) (Details)          HTML     39K 
31: R54         Income Taxes (Deferred Tax Assets And Liabilities)  HTML     81K 
                (Details)                                                        
34: R55         Income Taxes (Tax Rate Reconciliation) (Details)    HTML     65K 
55: R56         Income Taxes (Unrecognized Tax Benefit) (Details)   HTML     44K 
38: R57         Earnings per share (Details)                        HTML     52K 
101: R58         Stock-based Compensation: Incentive Award Plan and  HTML    182K  
                Employee Stock Purchase Plan (Details)                           
67: R59         Stock-based Compensation: Incentive Award Plan and  HTML     45K 
                Employee Stock Purchase Plan Stock-based                         
                Compensation: Incentive Award Plan and Employee                  
                Stock Purchase Plan (Assumptions) (Details)                      
86: R60         Stock-based Compensation: Incentive Award Plan and  HTML     73K 
                Employee Stock Purchase Plan Stock-based                         
                Compensation: Incentive Award Plan and Employee                  
                Stock Purchase Plan (Range of Prices) (Details)                  
47: R61         Stock-based Compensation: Incentive Award Plan and  HTML     93K 
                Employee Stock Purchase Plan Stock-based                         
                Compensation: Incentive Award Plan and Employee                  
                Stock Purchase Plan (Stock Options Activity)                     
                (Details)                                                        
50: R62         Stock-based Compensation: Incentive Award Plan and  HTML     71K 
                Employee Stock Purchase Plan Stock-based                         
                Compensation: Incentive Award Plan and Employee                  
                Stock Purchase Plan (RSU and RSAs) (Details)                     
92: R63         Business Segments (Segment Reporting Information)   HTML     80K 
                (Details)                                                        
90: R64         Business Segments (Reconciliation of Assets from    HTML     39K 
                Segment to Consolidated) (Details)                               
69: R65         Business Segments (Gross Accounts Receivable)       HTML     38K 
                (Details)                                                        
91: R66         Business Segments (Revenue by Geographical Areas)   HTML     43K 
                (Details)                                                        
46: R67         Business Segments (Long-Lived Assets) (Details)     HTML     40K 
73: R68         Derivative Instruments (Balance Sheet Disclosures)  HTML     56K 
                (Details)                                                        
102: R69         Derivative Instruments (Statement of Operations     HTML     47K  
                Disclosures) (Details)                                           
33: R70         Fair Value Measurements (Fair Value Inputs,         HTML     45K 
                Liabilities, Quantitative Information) (Details)                 
39: R71         Fair Value Measurements (Recurring Basis)           HTML     43K 
                (Details)                                                        
63: R72         Fair Value Measurements (Liabilities Measured on    HTML     47K 
                Recurring Basis, Unobservable Input                              
                Reconciliation) (Details)                                        
37: R73         Subsequent Events (Details)                         HTML     34K 
105: R74         Unaudited Quarterly Financial Results (Details)     HTML     64K  
43: R75         Schedule II - Valuation and Qualifying Accounts     HTML     42K 
                (Details)                                                        
104: XML         IDEA XML File -- Filing Summary                      XML    149K  
51: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   2.29M 
24: EX-101.INS  XBRL Instance -- asgn-20121231                       XML   3.37M 
26: EX-101.CAL  XBRL Calculations -- asgn-20121231_cal               XML    301K 
27: EX-101.DEF  XBRL Definitions -- asgn-20121231_def                XML    856K 
28: EX-101.LAB  XBRL Labels -- asgn-20121231_lab                     XML   2.25M 
29: EX-101.PRE  XBRL Presentations -- asgn-20121231_pre              XML   1.26M 
25: EX-101.SCH  XBRL Schema -- asgn-20121231                         XSD    204K 
77: ZIP         XBRL Zipped Folder -- 0000890564-13-000008-xbrl      Zip    316K 


‘EX-18’   —   Preferability Letter of Independent Registered Public Accounting Firm


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  Ex 18 PreferabilityLetter  
Exhibit 18



March 18, 2013


On Assignment, Inc.
26745 Malibu Hills Road
Calabasas, CA 91301

Dear Sirs/Madams:

We have audited the financial statements of On Assignment, Inc. as of December 31, 2012 and 2011, and for each of the three years in the period ended December 31, 2012, included in your Annual Report on Form 10-K to the Securities and Exchange Commission and have issued our report thereon dated March 18, 2013, which expresses an unqualified opinion and includes an explanatory paragraph concerning the acquisition of Apex Systems, Inc. Note 1 to such financial statements contains a description of your adoption during the year ended December 31, 2012 of the change in the date for the annual goodwill impairment test from December 31 to October 31. In our judgment, such change is to an alternative accounting principle that is preferable under the circumstances.

Yours truly,

/s/ Deloitte & Touche LLP

Los Angeles, California



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/18/134
For Period end:12/31/124,  5
12/31/115
 List all Filings 


4 Subsequent Filings that Reference this Filing

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

 2/23/24  ASGN Inc.                         10-K       12/31/23   88:7.6M
 2/27/23  ASGN Inc.                         10-K       12/31/22   85:8.2M
 3/01/22  ASGN Inc.                         10-K       12/31/21   89:9.5M
 3/01/21  ASGN Inc.                         10-K       12/31/20   86:8.2M
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Filing Submission 0000890564-13-000008   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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