Avis Budget Group, Inc. – ‘10-K/A’ for 12/31/97 – EX-18

As of:  Tuesday, 9/29/98   ·   For:  12/31/97   ·   Accession #:  950136-98-1776   ·   File #:  1-10308

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Amendment to Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amended Form 10-K                                    136    870K 
 2: EX-10.26(D)  Amendment and Waiver                                 12     37K 
 3: EX-10.26(E)  Extension Agreement                                   9     27K 
 4: EX-10.26(F)  Amendment Dated September 25, 1998 to the Five       10     24K 
                          Year Competitive Advance                               
 5: EX-10.48(B)  Amendment to Term Loan Agreement                      8     24K 
 6: EX-10.48(C)  Amendment Dated as of September 25, 1998 to the       8     27K 
                          Term Loan Agreement                                    
 7: EX-12       Computation of Ratio of Earnings                       1     11K 
 8: EX-18       Letter Regarding Change in Accounting Principles       1      8K 
 9: EX-23.1     Consent of Deloitte & Touche LLP                       1     10K 
10: EX-23.2     Consent of Kpmg Peat Marwick LLP                       1     11K 
11: EX-23.3     Consent of Kpmg Peat Marwick LLP                       1     11K 
12: EX-23.4     Consent of Pricewaterhousecoopers                      2     14K 
13: EX-27       Financial Data Schedule                                2     12K 

EX-18   —   Letter Regarding Change in Accounting Principles

EX-18
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                                                                      EXHIBIT 18

September 28, 1998                                                              

Cendant Corporation                                                             
6 Sylvan Way                                                                    
Parsippany, New Jersey 07054                                                    

Dear Sirs/Madams:                                                               

We have audited the financial statements of Cendant Corporation as of 
December 31, 1997 and 1996 and for each of the three years in the period ended  
December 31, 1997, included in your Annual Report on Form 10-K/A to the         
Securities and Exchange Commission and have issued our report thereon dated     
September 28, 1998. Note 2 to such financial statements contains a description  
of your adoption during the year ended December 31, 1997 of a change in revenue 
and expense recognition policies in accounting for your membership business     
activities. In our judgment, such change is to an alternative accounting        
principle that is preferable under the circumstances.                           

Yours truly,                                                                    

Deloitte & Touche LLP                                                           

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K/A’ Filing		Date		Other Filings
Filed on:		9/29/98		DEF 14A,  DEFR14A
		9/28/98
For Period End:		12/31/97		10-K,  10-K/A,  11-K,  3,  NT 11-K
		12/31/96		11-K
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