Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
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1: 10-Q Quarterly Report HTML 1.53M
12: 10-Q Q1 2016 10-Q PDF -- cat10q3312016 PDF 2.83M
2: EX-18.1 Letter re: Change in Accounting Principles HTML 28K
3: EX-31.1 Certification -- §302 - SOA'02 HTML 34K
4: EX-31.2 Certification -- §302 - SOA'02 HTML 34K
5: EX-32 Certification -- §906 - SOA'02 HTML 30K
13: R1 Document and Entity Information Document HTML 47K
14: R2 Consolidated Statement of Results of Operations HTML 93K
15: R3 Consolidated Statement of Comprehensive Income HTML 71K
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17: R5 Consolidated Statement of Financial Position HTML 134K
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19: R7 Consolidated Statement of Changes in Stockholders' HTML 74K
Equity
20: R8 Consolidated Statement of Changes in Stockholders' HTML 30K
Equity (Parenthetical) (Parentheticals)
21: R9 Consolidated Statement of Cash Flow HTML 132K
22: R10 Nature of Operations, Basis of Presentation and HTML 238K
Change in Accounting Principle
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24: R12 Stock-Based Compensation HTML 70K
25: R13 Derivative Financial Instruments and Risk HTML 304K
Management
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27: R15 Investments in Unconsolidated Affiliated Companies HTML 42K
28: R16 Intangible Assets and Goodwill HTML 128K
29: R17 Investments in Debt and Equity Securities HTML 205K
30: R18 Postretirement Benefits HTML 112K
31: R19 Guarantees and Product Warranty HTML 62K
32: R20 Profit Per Share HTML 52K
33: R21 Accumulated Other Comprehensive Income (Loss) HTML 143K
34: R22 Environmental and legal matters (Notes) HTML 40K
35: R23 Income Taxes HTML 33K
36: R24 Segment Information HTML 480K
37: R25 Cat Financial Financing Activities HTML 533K
38: R26 Fair Value Disclosures HTML 232K
39: R27 Restructuring Costs HTML 48K
40: R28 Derivative Financial Instruments and Risk HTML 42K
Management (Policies)
41: R29 Nature of Operations, Basis of Presentation and HTML 210K
Change in Accounting Principle (Tables)
42: R30 Stock-Based Compensation (Tables) HTML 65K
43: R31 Derivative Financial Instruments and Risk HTML 287K
Management (Tables)
44: R32 Inventories (Tables) HTML 39K
45: R33 Investments in Unconsolidated Affiliated Companies HTML 38K
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46: R34 Intangible Assets and Goodwill (Tables) HTML 126K
47: R35 Investments in Debt and Equity Securities (Tables) HTML 205K
48: R36 Postretirement Benefits (Tables) HTML 178K
49: R37 Guarantees and Product Warranty (Tables) HTML 57K
50: R38 Profit Per Share (Tables) HTML 48K
51: R39 Accumulated Other Comprehensive Income (Loss) HTML 141K
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52: R40 Segment Information (Tables) HTML 461K
53: R41 Cat Financial Financing Activities (Tables) HTML 591K
54: R42 Fair Value Disclosures (Tables) HTML 219K
55: R43 Restructuring Costs (Tables) HTML 36K
56: R44 Nature of Operations, Basis of Presentation and HTML 47K
Change in Accounting Principle (Details)
57: R45 Nature of Operations, Basis of Presentation and HTML 141K
Change in Accounting Principle Nature of
Operations, Basis of Presentation and Change in
Accounting Principle (Details 2)
58: R46 New Accounting Guidance New Accounting Guidance HTML 43K
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59: R47 Stock-Based Compensation (Details) HTML 92K
60: R48 Derivative Financial Instruments and Risk HTML 43K
Management (Details)
61: R49 Derivative Financial Instruments and Risk HTML 66K
Management (Details 2)
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Management (Details 3)
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Management (Details 4)
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Management (Details 5)
65: R53 Derivative Financial Instruments and Risk HTML 55K
Management (Details 6)
66: R54 Inventories (Details) HTML 40K
67: R55 Investments in Unconsolidated Affiliated Companies HTML 53K
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68: R56 Intangible Assets and Goodwill (Details) HTML 66K
69: R57 Intangible Assets and Goodwill (Details 2) HTML 59K
70: R58 Investments in Debt and Equity Securities HTML 63K
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71: R59 Investments in Debt and Equity Securities (Details HTML 70K
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72: R60 Investments in Debt and Equity Securities (Details HTML 81K
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73: R61 Postretirement Benefits (Details) HTML 95K
74: R62 Postretirement Benefits (Details 2) HTML 33K
75: R63 Guarantees and Product Warranty (Details) HTML 51K
76: R64 Guarantees and Product Warranty (Details 2) HTML 34K
77: R65 Profit Per Share (Details) HTML 67K
78: R66 Accumulated Other Comprehensive Income (Loss) HTML 55K
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79: R67 Accumulated Other Comprehensive Income (Loss) HTML 66K
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80: R68 Environmental and legal matters (Details) HTML 37K
81: R69 Income Taxes (Details) HTML 39K
82: R70 Segment Information (Details) HTML 100K
83: R71 Segment Information (Details 2) HTML 53K
84: R72 Segment Information (Details 3) HTML 104K
85: R73 Segment Information (Details 4) HTML 63K
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87: R75 Segment Information (Details 6) HTML 52K
88: R76 Segment Information (Details 7) HTML 65K
89: R77 Cat Financial Financing Activities (Details) HTML 72K
90: R78 Cat Financial Financing Activities (Details 2) HTML 122K
91: R79 Cat Financial Financing Activities (Details 3) HTML 115K
92: R80 Cat Financial Financing Activities (Details 4) HTML 50K
93: R81 Cat Financial Financing Activities (Details 5) HTML 70K
94: R82 Fair Value Disclosures (Details) HTML 107K
95: R83 Fair Value Disclosures (Details 2) HTML 48K
96: R84 Fair Value Disclosures (Details 3) HTML 86K
97: R85 Restructuring Costs (Details) HTML 68K
99: XML IDEA XML File -- Filing Summary XML 186K
98: EXCEL IDEA Workbook of Financial Reports XLSX 132K
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100: ZIP XBRL Zipped Folder -- 0000018230-16-000512-xbrl Zip 460K
‘EX-18.1’ — Letter re: Change in Accounting Principles
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 March 31, 2016. Note 1 therein describes a change in accounting principle for defined benefit pension and other postretirement benefit plans. It should be understood that the preferability of one acceptable method of accounting over another for defined benefit pension and other postretirement benefit plans 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, 2015. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.
