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 724K
2: EX-18.1 Letter re: Change in Accounting Principles HTML 26K
3: EX-31.1 Certification of the CEO HTML 31K
4: EX-31.2 Certification of the CFO HTML 31K
5: EX-32.1 Certification of the CEO and CFO Pursuant to 18 HTML 28K
U.S.C. Section 1350
64: R1 Document and Entity Information HTML 50K
51: R2 Consolidated Balance Sheets HTML 135K
62: R3 Consolidated Balance Sheets (Parenthetical) HTML 51K
66: R4 Consolidated Statements of Operations HTML 120K
86: R5 Consolidated Statements of Comprehensive Income HTML 69K
53: R6 Consolidated Statements of Cash Flows HTML 149K
61: R7 General HTML 39K
46: R8 Inventories HTML 38K
36: R9 Goodwill HTML 47K
87: R10 Derivatives HTML 141K
68: R11 Income Taxes HTML 31K
67: R12 Commitments and Contingencies HTML 52K
73: R13 Lines of Credit and Financing Arrangements HTML 78K
74: R14 Pension and Post-retirement Benefit Plans HTML 78K
71: R15 Stock-Based Compensation HTML 37K
75: R16 Stock Repurchases HTML 35K
63: R17 Comprehensive Income (Notes) HTML 108K
65: R18 Restructuring Charges HTML 83K
70: R19 Discontinued Operations HTML 60K
94: R20 Earnings (Loss) Per Share HTML 90K
82: R21 Reportable Business Segments HTML 108K
57: R22 Fair Value Measurements HTML 41K
69: R23 Condensed Consolidating Financial Statements HTML 677K
59: R24 Subsequent Events (Notes) HTML 29K
27: R25 General (Policies) HTML 47K
83: R26 Inventories (Tables) HTML 37K
90: R27 Goodwill (Tables) HTML 42K
41: R28 Derivatives (Tables) HTML 135K
40: R29 Commitments and Contingencies (Tables) HTML 52K
44: R30 Lines of Credit and Financing Arrangements HTML 63K
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45: R31 Pension and Post-retirement Benefit Plans Pension HTML 76K
and Post-retirement Benefit Plans (Tables)
47: R32 Stock-Based Compensation (Tables) HTML 35K
20: R33 Comprehensive Income (Tables) HTML 107K
80: R34 Restructuring Charges (Tables) HTML 98K
55: R35 Discontinued Operations (Tables) HTML 56K
58: R36 Earnings (Loss) Per Share (Tables) HTML 90K
31: R37 Reportable Business Segments (Tables) HTML 117K
93: R38 Fair Value Measurements (Tables) HTML 38K
12: R39 Condensed Consolidating Financial Statements HTML 674K
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48: R40 Inventories (Details) HTML 39K
85: R41 Goodwill (Details) HTML 37K
29: R42 Derivatives (Details) HTML 35K
39: R43 Derivatives (Details 1) HTML 31K
43: R44 Derivatives (Details 2) HTML 29K
52: R45 Derivatives (Details 3) HTML 54K
19: R46 Derivatives (Details 4) HTML 44K
35: R47 Derivatives (Details Textual) HTML 27K
14: R48 Income Taxes (Details Textual) HTML 31K
84: R49 Commitments and Contingencies (Details 1) HTML 29K
28: R50 Commitments and Contingencies (Details 2) HTML 34K
81: R51 Commitments and Contingencies (Details 3) HTML 36K
32: R52 Commitments and Contingencies (Details 4) HTML 34K
49: R53 Lines of Credit and Financing Arrangements HTML 50K
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13: R54 Lines of Credit and Financing Arrangements HTML 30K
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17: R55 Lines of Credit and Financing Arrangements HTML 26K
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42: R56 Lines of Credit and Financing Arrangements HTML 29K
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23: R57 Lines of Credit and Financing Arrangements HTML 58K
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88: R58 Lines of Credit and Financing Arrangements HTML 26K
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54: R59 Lines of Credit and Financing Arrangements HTML 36K
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72: R60 Pension and Post-retirement Benefit Plans HTML 49K
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34: R61 Stock-Based Compensation (Details) HTML 29K
37: R62 Stock Repurchases (Details Textual) HTML 38K
79: R63 Comprehensive Income (Details) HTML 43K
76: R64 Comprehensive Income (Details 1) HTML 44K
56: R65 Restructuring Charges (Details) HTML 78K
78: R66 Restructuring Charges (Details Textual) HTML 34K
33: R67 Discontinued Operations (Details Textual) HTML 27K
60: R68 Discontinued Operations (Details) HTML 34K
89: R69 Earnings (Loss) Per Share (Details) HTML 77K
16: R70 Earnings (Loss) Per Share (Details 1) HTML 35K
26: R71 Reportable Business Segments (Details) HTML 52K
50: R72 Reportable Business Segments (Details 1) HTML 60K
22: R73 Fair Value Measurements (Details) HTML 28K
92: R74 Fair Value Measurements (Details 1) HTML 27K
30: R75 Condensed Consolidating Financial Statements HTML 163K
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24: R76 Condensed Consolidating Financial Statements HTML 113K
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25: R77 Condensed Consolidating Financial Statements HTML 154K
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18: R78 Condensed Consolidating Financial Statements HTML 26K
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21: R79 Subsequent Events (Details) HTML 35K
91: XML IDEA XML File -- Filing Summary XML 137K
15: EXCEL IDEA Workbook of Financial Reports XLSX 341K
38: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 3.17M
6: EX-101.INS XBRL Instance -- lii-20140930 XML 4.44M
8: EX-101.CAL XBRL Calculations -- lii-20140930_cal XML 246K
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7: EX-101.SCH XBRL Schema -- lii-20140930 XSD 164K
77: ZIP XBRL Zipped Folder -- 0001069202-14-000008-xbrl Zip 288K
‘EX-18.1’ — Letter re: Change in Accounting Principles
We have been furnished with a copy of the quarterly report on Form 10-Q of Lennox International, Inc. (the “Company”) for the three months ended September 30, 2014, and have read the
Company’s statements contained in note 1 to the consolidated financial statements included therein. As stated in note 1, the Company changed its annual goodwill impairment testing date from March 31st to December 31st. The Company states that the newly adopted accounting principle is preferable in the circumstances to more closely align the impairment testing date with its year-end financial reporting. In accordance with your request, we have reviewed and discussed with Company officials the circumstances and business judgment and planning upon which the decision to make this change in the method of accounting was based.
We
have not audited any financial statements of the Company as of any date or for any period subsequent to December 31, 2013, nor have we audited the information set forth in the aforementioned Note 1 to the consolidated financial statements; accordingly, we do not express an opinion concerning the factual information contained therein.
With regard to the aforementioned accounting change, authoritative criteria have not been established for evaluating the preferability of one acceptable method of accounting over another acceptable method. However, for purposes of the Company’s compliance with the requirements of the Securities and Exchange Commission, we are furnishing
this letter.
Based on our review and discussion, with reliance on management’s business judgment and planning, we concur that the newly adopted method of accounting is preferable in the Company’s circumstances.
