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Mantech International Corp – ‘10-K’ for 12/31/14 – ‘EX-18’

On:  Friday, 2/20/15, at 9:05am ET   ·   For:  12/31/14   ·   Accession #:  892537-15-6   ·   File #:  0-49604

Previous ‘10-K’:  ‘10-K’ on 2/21/14 for 12/31/13   ·   Next:  ‘10-K’ on 2/19/16 for 12/31/15   ·   Latest:  ‘10-K’ on 2/25/22 for 12/31/21

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

 2/20/15  Mantech International Corp        10-K       12/31/14   85:10M

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    861K 
 3: EX-21.1     Subsidiaries List                                   HTML     23K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML     25K 
 2: EX-18       Letter re: Change in Accounting Principles          HTML     26K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     32K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     32K 
 7: EX-32       Certification -- §906 - SOA'02                      HTML     28K 
57: R1          Document and Entity Information Document            HTML     61K 
44: R2          Consolidated Balance Sheets                         HTML    143K 
55: R3          Consolidated Balance Sheets Parenthetical           HTML     47K 
59: R4          Consolidated Statements of Income and Loss          HTML     93K 
78: R5          Consolidated Statements of Comprehensive Income     HTML     47K 
                and Loss                                                         
46: R6          Consolidated Statements of Changes in               HTML     92K 
                Stockholders' Equity                                             
54: R7          Consolidated Statements of Cash Flows               HTML    178K 
40: R8          Description of the Business (Notes)                 HTML     29K 
30: R9          Summary of Significant Accounting Policies (Notes)  HTML     65K 
79: R10         Acquisitions (Notes)                                HTML     86K 
61: R11         Earnings (Loss) per Share (Notes)                   HTML     84K 
60: R12         Receivables (Notes)                                 HTML     45K 
66: R13         Property and Equipment (Notes)                      HTML     40K 
67: R14         Goodwill and Other Intangible Assets (Notes)        HTML     81K 
64: R15         Debt (Notes)                                        HTML     40K 
68: R16         Commitments and Contingencies (Notes)               HTML     53K 
56: R17         Stockholders Equity and Stock-Based Compensation    HTML    131K 
                (Notes)                                                          
58: R18         Retirement Plans (Notes)                            HTML     41K 
63: R19         Income Taxes (Notes)                                HTML    144K 
84: R20         Business Segment and Geographic Area Information    HTML     39K 
                (Notes)                                                          
74: R21         Equity Method Investments (Notes)                   HTML     34K 
50: R22         Quarterly Financial Information (Unaudited)         HTML    119K 
                (Notes)                                                          
62: R23         Schedule II                                         HTML     57K 
52: R24         Summary of Significant Accounting Policies          HTML    125K 
                (Policies)                                                       
22: R25         Acquisitions (Tables)                               HTML     49K 
75: R26         Earnings (Loss) per Share (Tables)                  HTML     76K 
81: R27         Receivables (Tables)                                HTML     39K 
35: R28         Property and Equipment (Tables)                     HTML     37K 
34: R29         Goodwill and Other Intangible Assets (Tables)       HTML     71K 
38: R30         Commitments and Contingencies (Tables)              HTML     46K 
39: R31         Stockholders Equity and Stock-Based Compensation    HTML    113K 
                (Tables)                                                         
41: R32         Income Taxes (Tables)                               HTML    142K 
20: R33         Quarterly Financial Information (Unaudited)         HTML    117K 
                (Tables)                                                         
72: R34         Description of the Business (Narrative) (Details)   HTML     28K 
48: R35         Summary of Significant Accounting Policies          HTML     47K 
                (Narrative) (Details)                                            
51: R36         Acquisitions (Narrative) (Details)                  HTML    107K 
25: R37         Acquisitions (Schedule of Recognized Identified     HTML     78K 
                Assets Acquired and Liabilities Assumed) (Details)               
83: R38         Earnings (Loss) per Share (Narrative) (Details)     HTML     44K 
14: R39         (Schedule of Earnings (Loss) Per Share, Basic and   HTML    114K 
                Diluted) (Details)                                               
42: R40         Receivables (Schedule of Contract Receivables)      HTML     45K 
                (Details)                                                        
77: R41         Receivables (Narrative) (Details)                   HTML     36K 
24: R42         Property and Equipment (Property and Equipment)     HTML     41K 
                (Details)                                                        
33: R43         Property and Equipment (Narrative) (Details)        HTML     28K 
37: R44         Goodwill and Other Intangible Assets (Narrative)    HTML     33K 
                (Details)                                                        
45: R45         Goodwill and Other Intangible Assets (Schedule of   HTML     36K 
                Goodwill) (Details)                                              
19: R46         Goodwill and Other Intangible Assets (Schedule of   HTML     49K 
                Other Intangible Assets) (Details)                               
29: R47         Goodwill and Other Intangible Assets (Schedule of   HTML     38K 
                Other Intangible Assets, Future Amortization                     
                Expense) (Details)                                               
16: R48         Debt (Revolving Credit Facility) (Narrative)        HTML     65K 
                (Details)                                                        
76: R49         Debt (Senior Unsecured Notes) (Narrative)           HTML     43K 
                (Details)                                                        
23: R50         Commitments and Contingencies (Schedule of Future   HTML     60K 
                Minimum Rental Payments for Operating Leases)                    
                (Details)                                                        
73: R51         Commitments and Contingencies (Narrative)           HTML     31K 
                (Details)                                                        
26: R52         Stockholders Equity and Stock-Based Compensation    HTML    125K 
                (Narrative) (Details)                                            
43: R53         Stockholders Equity and Stock-Based Compensation    HTML     39K 
                (Schedule of Shared-based Payment Award, Stock                   
                Options, Valuation Assumptions) (Detail)                         
15: R54         Stockholders Equity and Stock-Based Compensation    HTML     70K 
                (Schedule of Share-based Compensation, Stock                     
                Options, Activity) (Detail)                                      
18: R55         Stockholders Equity and Stock-Based Compensation    HTML     52K 
                (Schedule of Non-Vested Share Activity) (Detail)                 
36: R56         Stockholders Equity and Stock-Based Compensation    HTML     51K 
                (Stock Options Exercisable And Expected To Vest)                 
                (Details)                                                        
21: R57         Stockholders Equity and Stock-Based Compensation    HTML     50K 
                (Schedule of Share-based Compensation, Restricted                
                Stock Activity) (Details)                                        
80: R58         Retirement Plans (Narrative) (Details)              HTML     56K 
47: R59         Income Taxes (Narrative) (Details)                  HTML     57K 
65: R60         Income Taxes (Schedule of Income before Income      HTML     41K 
                Tax, Domestic and Foreign) (Detail)                              
28: R61         Income Taxes (Schedule of Components of Income Tax  HTML     74K 
                Expense (Benefit)) (Details)                                     
31: R62         Income Taxes (Schedule of Effective Income Tax      HTML     64K 
                Rate Reconciliation) (Details)                                   
71: R63         Income Taxes (Schedule of Deferred Tax Assets and   HTML     56K 
                Liabilities) (Details)                                           
69: R64         Income Taxes (Schedule of Unrecognized Tax          HTML     43K 
                Benefits Roll Forward) (Details)                                 
49: R65         Business Segment and Geographic Area Information    HTML     42K 
                (Narrative) (Details)                                            
70: R66         Equity Method Investments (Narrrative) (Details)    HTML     59K 
27: R67         Quarterly Financial Information (Unaudited)         HTML    104K 
                (Schedule of Quarterly Financial Information)                    
                (Details)                                                        
53: R68         Schedule II (Valuation and Qualifying Accounts)     HTML     58K 
                (Details)                                                        
82: XML         IDEA XML File -- Filing Summary                      XML    142K 
17: EXCEL       IDEA Workbook of Financial Reports                  XLSX    205K 
32: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.47M 
 8: EX-101.INS  XBRL Instance -- mant-20141231                       XML   2.27M 
10: EX-101.CAL  XBRL Calculations -- mant-20141231_cal               XML    253K 
11: EX-101.DEF  XBRL Definitions -- mant-20141231_def                XML    672K 
12: EX-101.LAB  XBRL Labels -- mant-20141231_lab                     XML   1.66M 
13: EX-101.PRE  XBRL Presentations -- mant-20141231_pre              XML    935K 
 9: EX-101.SCH  XBRL Schema -- mant-20141231                         XSD    167K 
85: ZIP         XBRL Zipped Folder -- 0000892537-15-000006-xbrl      Zip    238K 


‘EX-18’   —   Letter re: Change in Accounting Principles


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  MANT 12-31-2014 Ex 18  


EXHIBIT 18
February 20, 2015

ManTech International Corporation
12015 Lee Jackson Highway
Fairfax, Virginia 22033

Dear Sirs/Madams:

We have audited the consolidated financial statements of ManTech International Corporation as of December 31, 2014 and 2013, and for each of the three years in the period ended December 31, 2014, included in your Annual Report on Form 10-K to the Securities and Exchange Commission and have issued our report thereon dated February 20, 2015, which expresses an unqualified opinion. Note 7 to such consolidated financial statements contains a description of your adoption during the year ended December 31, 2014 of the change in date for the annual impairment test for goodwill from June 30 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
McLean, Virginia





Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/20/15
For Period end:12/31/14ARS
12/31/1310-K,  ARS
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Filing Submission 0000892537-15-000006   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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