Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
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43: R3 Condensed Consolidated Balance Sheets HTML 41K
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62: R5 Condensed Consolidated Statements of Comprehensive HTML 37K
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42: R7 Condensed Consolidated Statement of Equity HTML 44K
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24: R9 Significant Accounting Policies HTML 89K
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53: R13 Debt Obligations HTML 74K
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67: R20 Guarantor Non-Guarantor Subsidiary Financial HTML 563K
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Affiliate Level 4 (Details) - HAI Results of
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Information Level 4 (Details) - Additional
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60: R49 Guarantor Non-Guarantor Subsidiary Financial HTML 291K
Information Level 4 (Details) - Consolidating
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20: R50 Guarantor Non-Guarantor Subsidiary Financial HTML 141K
Information Level 4 (Details) - Consolidating
Statement of Operations
57: R51 Guarantor Non-Guarantor Subsidiary Financial HTML 146K
Information Level 4 (Details) - Consolidating
Statement of Cash Flows
65: XML IDEA XML File -- Filing Summary XML 97K
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We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.
We have been provided a copy of the Company’s Quarterly Report on Form 10-Q for the period ended March 31, 2015. Note 2 therein describes a change in accounting principle for pension and other non-pension postretirement benefit plans. It should be understood that the preferability of one acceptable method of accounting over another for pension and other non-pension postretirement benefit plans has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s
determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Accounting Standards Codification 250, Accounting Changes and Error Corrections.
We have not audited any financial statements of the Company as of any date or for any period subsequent to December 31,
2014. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.
Very truly yours,
/s/ PricewaterhouseCoopers
PricewaterhouseCoopers
Columbus, Ohio
Dates Referenced Herein and Documents Incorporated by Reference