Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 10-Q Quarterly Report HTML 499K
2: EX-18.1 Letter re: Change in Accounting Principles HTML 25K
3: EX-31.1 Certification -- §302 - SOA'02 HTML 29K
4: EX-31.2 Certification -- §302 - SOA'02 HTML 29K
5: EX-32 Certification -- §906 - SOA'02 HTML 26K
58: R1 Document and Entity Information HTML 43K
44: R2 Condensed Consolidated Balance Sheets HTML 148K
56: R3 Condensed Consolidated Balance Sheets HTML 50K
(Parenthetical)
60: R4 Condensed Consolidated Statements of Operations HTML 115K
and Comprehensive Loss
79: R5 Condensed Consolidated Statements of Cash Flows HTML 166K
46: R6 Organization and Business HTML 40K
55: R7 Summary of Significant Accounting Policies HTML 133K
40: R8 Acquisitions HTML 110K
30: R9 Accumulated Other Comprehensive Income (Loss) HTML 37K
80: R10 Contract Rights Under Development Agreements and HTML 29K
Customer Agreements
62: R11 Gaming Equipment, Vehicles and Other Equipment HTML 43K
61: R12 Goodwill and Intangibles HTML 109K
67: R13 Canadian Payroll Tax Receivable HTML 27K
68: R14 Accounts Payable and Accrued Liabilities HTML 39K
65: R15 Long-Term Debt HTML 50K
69: R16 Stockholders' Equity HTML 43K
57: R17 Related Party Transactions HTML 32K
59: R18 Write Downs and Other Charges HTML 27K
64: R19 Basic and Diluted Loss Per Share HTML 29K
86: R20 Benefit Plans HTML 33K
75: R21 Share-Based Compensation HTML 89K
50: R22 Restructuring HTML 38K
63: R23 Income Taxes HTML 32K
52: R24 Commitments and Contingencies HTML 34K
22: R25 Subsequent Events HTML 28K
76: R26 Summary of Significant Accounting Policies HTML 149K
(Policies)
83: R27 Summary of Significant Accounting Policies HTML 85K
(Tables)
35: R28 Acquisitions (Tables) HTML 101K
34: R29 Accumulated Other Comprehensive Income (Loss) HTML 33K
(Tables)
38: R30 Gaming Equipment, Vehicles and Other Equipment HTML 36K
(Tables)
39: R31 Goodwill and Intangibles (Tables) HTML 156K
41: R32 Accounts Payable and Accrued Liabilities (Tables) HTML 39K
19: R33 Long-Term Debt (Tables) HTML 42K
73: R34 Share-Based Compensation (Tables) HTML 75K
48: R35 Restructuring (Tables) HTML 36K
51: R36 Organization and Business (Details) HTML 68K
25: R37 Summary of Significant Accounting Policies - HTML 26K
Variable Interest Entity (Details)
85: R38 Summary of Significant Accounting Policies - Notes HTML 65K
Receivable and Development Agreements (Details)
12: R39 Summary of Significant Accounting Policies - HTML 36K
Gaming Equipment, Vehicles and Other Equipment
(Details)
42: R40 Summary of Significant Accounting Policies - HTML 27K
Goodwill (Details)
78: R41 Summary of Significant Accounting Policies - HTML 33K
Additional Narrative (Details)
24: R42 Acquisitions - Narrative (Details) HTML 71K
33: R43 Acquisitions - Consideration Paid (Details) HTML 40K
37: R44 Acquisitions - Assets Acquired and Liabilities HTML 46K
Assumed (Details)
45: R45 Acquisitions - Tangible Assets (Details) HTML 30K
18: R46 Acquisitions - Acquired Intangible Assets HTML 41K
(Details)
29: R47 Acquisitions - Pro Forma Results (Details) HTML 36K
14: R48 Accumulated Other Comprehensive Income (Loss) HTML 34K
(Details)
77: R49 Contract Rights Under Development Agreements and HTML 32K
Customer Agreements (Details)
23: R50 Gaming Equipment, Vehicles and Other Equipment HTML 34K
(Details)
74: R51 Gaming Equipment, Vehicles and Other Equipment - HTML 49K
Narrative (Details)
26: R52 Goodwill and Intangibles - Changes in Carrying HTML 31K
Amount of Goodwill (Details)
43: R53 Goodwill and Intangibles - Schedule of Intangibles HTML 59K
Assets (Details)
13: R54 Goodwill and Intangibles - Narrative (Details) HTML 61K
17: R55 Canadian Payroll Tax Receivable (Details) HTML 28K
36: R56 Accounts Payable and Accrued Liabilities (Details) HTML 47K
20: R57 Long-Term Debt - Schedule of Long-Term Debt HTML 50K
(Details)
81: R58 Long-Term Debt - Senior Secured Credit Facilities HTML 71K
Narrative (Details)
47: R59 Long-Term Debt - The Term Loans Narrative HTML 41K
(Details)
66: R60 Stockholders' Equity (Details) HTML 58K
28: R61 Related Party Transactions (Details) HTML 29K
31: R62 Write Downs and Other Charges (Details) HTML 26K
72: R63 Basic and Diluted Loss Per Share (Details) HTML 32K
70: R64 Benefit Plans (Details) HTML 61K
49: R65 Share-Based Compensation - Narrative (Details) HTML 56K
71: R66 Share-Based Compensation - Assumptions (Details) HTML 76K
27: R67 Restructuring - Narrative (Details) HTML 27K
53: R68 Restructuring (Details) HTML 35K
82: R69 Income Taxes (Details) HTML 30K
16: R70 Commitments and Contingencies (Details) HTML 33K
21: R71 Subsequent Events (Details) HTML 29K
84: XML IDEA XML File -- Filing Summary XML 133K
15: EXCEL IDEA Workbook of Financial Reports XLSX 205K
32: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 1.24M
6: EX-101.INS XBRL Instance -- apgh-20140930 XML 1.95M
8: EX-101.CAL XBRL Calculations -- apgh-20140930_cal XML 249K
9: EX-101.DEF XBRL Definitions -- apgh-20140930_def XML 1.00M
10: EX-101.LAB XBRL Labels -- apgh-20140930_lab XML 1.68M
11: EX-101.PRE XBRL Presentations -- apgh-20140930_pre XML 1.18M
7: EX-101.SCH XBRL Schema -- apgh-20140930 XSD 176K
54: ZIP XBRL Zipped Folder -- 0001445305-14-005123-xbrl Zip 253K
‘EX-18.1’ — Letter re: Change in Accounting Principles
Note 2 of Notes to the Condensed Consolidated Financial Statements of AP Gaming Holdco, Inc. (the “Company”) included in its Form 10-Q for the period ended September 30, 2014 describes a change in the method of accounting regarding the date of the Company’s annual goodwill and indefinite-lived intangible asset impairment test from the last day of the third quarter (September 30) to the first date of the fourth quarter (October 1). There are no authoritative criteria for determining a ‘preferable’ annual impairment test date based on the particular circumstances; however, we conclude that such a 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 31, 2013, and therefore, we do not express any opinion on any financial statements of AP Gaming Holdco, Inc. subsequent to that date.
