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Ufp Industries Inc – ‘10-Q’ for 6/29/13 – ‘EX-18.1’

On:  Thursday, 8/1/13, at 10:00am ET   ·   For:  6/29/13   ·   Accession #:  1140361-13-29823   ·   File #:  0-22684

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

 8/01/13  Ufp Industries Inc                10-Q        6/29/13   77:6.5M                                   Broadridge Fin’l So… Inc

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Universal Forest Products Inc 10-Q 6-29-2013        HTML    437K 
 2: EX-18.1     Letter re: Change in Accounting Principles          HTML     24K 
 3: EX-31.A     Certification -- §302 - SOA'02                      HTML     29K 
 4: EX-31.B     Certification -- §302 - SOA'02                      HTML     29K 
 5: EX-32.A     Certification -- §906 - SOA'02                      HTML     24K 
 6: EX-32.B     Certification -- §906 - SOA'02                      HTML     24K 
75: R1          Document and Entity Information                     HTML     47K 
48: R2          Consolidated Balance Sheets (Unaudited)             HTML    186K 
44: R3          Consolidated Balance Sheets (Unaudited)             HTML     47K 
                (Parenthetical)                                                  
17: R4          Consolidated Statements of Earnings and             HTML    105K 
                Comprehensive Income                                             
47: R5          Consolidated Statements of Shareholders' Equity     HTML     85K 
30: R6          Consolidated Statements of Shareholders' Equity     HTML     36K 
                (Parenthetical)                                                  
65: R7          Consolidated Statements of Cash Flows               HTML    163K 
31: R8          Basis of Presentation                               HTML     35K 
36: R9          Fair Value                                          HTML     56K 
18: R10         Revenue Recognition                                 HTML     33K 
33: R11         Earnings Per Share                                  HTML     61K 
64: R12         Net (Gain) Loss on Disposition of Assets, Early     HTML     75K 
                Retirement and Other Impairment and Exit Charges                 
59: R13         Commitments, Contingencies, and Guarantees          HTML     35K 
45: R14         Business Combination                                HTML     48K 
71: R15         Segment Reporting                                   HTML     76K 
62: R16         Income Taxes                                        HTML     28K 
15: R17         Revenue Recognition (Policies)                      HTML     31K 
21: R18         Fair Value (Tables)                                 HTML     51K 
70: R19         Revenue Recognition (Tables)                        HTML     30K 
74: R20         Earnings Per Share (Tables)                         HTML     57K 
76: R21         Net Loss (Gain) on Disposition of Assets, Early     HTML     77K 
                Retirment and Other Impairment and Exit Charges                  
                (Tables)                                                         
72: R22         Business Combination (Tables)                       HTML     42K 
56: R23         Segment Reporting (Tables)                          HTML     71K 
19: R24         Fair Value (Details)                                HTML     48K 
29: R25         Revenue Recognition (Details)                       HTML     31K 
24: R26         Earnings Per Share (Details)                        HTML     79K 
23: R27         Net Loss (Gain) on Disposition of Assets, Early     HTML     52K 
                Retirment and Other Impairment and Exit Charges                  
                (Details)                                                        
37: R28         Commitments, Contingencies, and Guarantees          HTML     49K 
                (Details)                                                        
55: R29         Business Combination (Details)                      HTML     50K 
61: R30         Segment Reporting (Details)                         HTML     41K 
26: R31         Income Taxes (Details)                              HTML     29K 
43: XML         IDEA XML File -- Filing Summary                      XML     76K 
77: XML.R1      Document and Entity Information                      XML    117K 
35: XML.R2      Consolidated Balance Sheets (Unaudited)              XML    562K 
54: XML.R3      Consolidated Balance Sheets (Unaudited)              XML    143K 
                (Parenthetical)                                                  
42: XML.R4      Consolidated Statements of Earnings and              XML    343K 
                Comprehensive Income                                             
40: XML.R5      Consolidated Statements of Shareholders' Equity      XML    939K 
14: XML.R6      Consolidated Statements of Shareholders' Equity      XML     83K 
                (Parenthetical)                                                  
49: XML.R7      Consolidated Statements of Cash Flows                XML    452K 
13: XML.R8      Basis of Presentation                                XML     46K 
27: XML.R9      Fair Value                                           XML     75K 
39: XML.R10     Revenue Recognition                                  XML     48K 
32: XML.R11     Earnings Per Share                                   XML     82K 
28: XML.R12     Net (Gain) Loss on Disposition of Assets, Early      XML    102K 
                Retirement and Other Impairment and Exit Charges                 
66: XML.R13     Commitments, Contingencies, and Guarantees           XML     49K 
34: XML.R14     Business Combination                                 XML     62K 
73: XML.R15     Segment Reporting                                    XML     99K 
51: XML.R16     Income Taxes                                         XML     42K 
50: XML.R17     Revenue Recognition (Policies)                       XML     43K 
53: XML.R18     Fair Value (Tables)                                  XML     69K 
25: XML.R19     Revenue Recognition (Tables)                         XML     46K 
46: XML.R20     Earnings Per Share (Tables)                          XML     79K 
60: XML.R21     Net Loss (Gain) on Disposition of Assets, Early      XML    103K 
                Retirment and Other Impairment and Exit Charges                  
                (Tables)                                                         
63: XML.R22     Business Combination (Tables)                        XML     58K 
67: XML.R23     Segment Reporting (Tables)                           XML     95K 
38: XML.R24     Fair Value (Details)                                 XML    662K 
22: XML.R25     Revenue Recognition (Details)                        XML     72K 
68: XML.R26     Earnings Per Share (Details)                         XML    311K 
52: XML.R27     Net Loss (Gain) on Disposition of Assets, Early      XML    421K 
                Retirment and Other Impairment and Exit Charges                  
                (Details)                                                        
69: XML.R28     Commitments, Contingencies, and Guarantees           XML    165K 
                (Details)                                                        
20: XML.R29     Business Combination (Details)                       XML    264K 
58: XML.R30     Segment Reporting (Details)                          XML    422K 
57: XML.R31     Income Taxes (Details)                               XML     82K 
41: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    549K 
 7: EX-101.INS  XBRL Instance -- ufpi-20130629                       XML   1.00M 
 9: EX-101.CAL  XBRL Calculations -- ufpi-20130629_cal               XML    155K 
10: EX-101.DEF  XBRL Definitions -- ufpi-20130629_def                XML    180K 
11: EX-101.LAB  XBRL Labels -- ufpi-20130629_lab                     XML    844K 
12: EX-101.PRE  XBRL Presentations -- ufpi-20130629_pre              XML    474K 
 8: EX-101.SCH  XBRL Schema -- ufpi-20130629                         XSD     90K 
16: ZIP         XBRL Zipped Folder -- 0001140361-13-029823-xbrl      Zip     88K

‘EX-18.1’   —   Letter re: Change in Accounting Principles

This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]

 C: 

Exhibit 18.1 – Preferability letter of Ernst & Young LLP

The Board of Directors
Universal Forest Products, Inc.
2801 East Beltline, N.E.
Grand Rapids, MI 49525

Ladies and Gentlemen:

Note A of Notes to the Condensed Consolidated Financial Statements of Universal Forest Products, Inc. (the Company) included in its Form 10-Q for the fiscal period ended June 29, 2013 describes a change in the method of accounting related to the modification of the annual goodwill and indefinite-lived intangible asset impairment testing date under Financial Accounting Standards Board Accounting Standards Codification 350, Intangibles-Goodwill and Other, from the last day of the fiscal year to the first day of the Company’s fourth fiscal quarter. There are no authoritative criteria for determining a ‘preferable’ method based on the particular circumstances; however, we conclude that such change in the method of accounting is to an acceptable alternative method which, based on your business judgment to make this change and for the stated reasons, is preferable in your circumstances. We have not conducted an audit in accordance with the standards of the Public Company Accounting Oversight Board (United States) of any financial statements of the Company as of any date or for any period subsequent to December 29, 2012, and therefore we do not express any opinion on any financial statements of the Company subsequent to that date.

Very truly yours,
 
/s/ Ernst & Young LLP
 
Grand Rapids, Michigan
August 1, 2013
 
 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/1/134
For Period end:6/29/13
12/29/1210-K,  5,  5/A
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Filing Submission 0001140361-13-029823   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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