Motors Liquidation Co – ‘10-K405’ for 12/31/94 – EX-18

As of:  Monday, 3/13/95   ·   For:  12/31/94   ·   Accession #:  950124-95-665   ·   File #:  1-00143

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Annual Report — [x] Reg. S-K Item 405   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K405     Annual Report -- [x] Reg. S-K Item 405                93    540K 
 2: EX-10.(A)   Material Contract                                    123    261K 
 3: EX-10.(B)   Material Contract                                    162    358K 
 4: EX-11       Statement re: Computation of Earnings Per Share        3     24K 
 5: EX-12       Statement re: Computation of Ratios                    1      8K 
 6: EX-18       Letter re: Change in Accounting Principles             1      8K 
 7: EX-21       Subsidiaries of the Registrant                         9     55K 
 8: EX-23       Consent of Experts or Counsel                          2±    12K 
 9: EX-27       Financial Data Schedule (Pre-XBRL)                     1     10K 
10: EX-99.(A)   Miscellaneous Exhibit                                 26    153K 
11: EX-99.(B)   Miscellaneous Exhibit                                 32    182K 

EX-18   —   Letter re: Change in Accounting Principles

EX-18
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                                                                      EXHIBIT 18

General Motors Corporation:                                                     

We have audited the Consolidated Balance Sheets of General Motors Corporation   
and subsidiaries as of December 31, 1994 and 1993 and the related Statements of 
Consolidated Operations and Consolidated Cash Flows for each of the three years 
in the period ended December 31, 1994 included in your Annual Report on Form    
10-K to the Securities and Exchange Commission and have issued our report       
thereon dated January 30, 1995. Note 4 to such financial statements contains a  
description of your adoption during the year ended December 31, 1994 of the     
change in the measurement date, as defined in Statement of Financial Accounting 
Standards No. 87, "Employers' Accounting for Pensions," for the principal U.S.  
pension plans from October 1 to December 31. In our judgment, such change is to 
an alternative accounting principle that is preferable under the circumstances. 

/s/ DELOITTE & TOUCHE LLP                                                       
------------------------------------------------------                          
DELOITTE & TOUCHE LLP                                                           

Detroit, Michigan                                                               
January 30, 1995                                                                

 IV-10

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K405’ Filing		Date		Other Filings
Filed on:		3/13/95		8-K
		1/30/95
For Period End:		12/31/94		10-K405/A,  11-K
		12/31/93		10-K,  11-K
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