Attached files
file | filename |
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10-Q - FORM 10-Q - GLOBAL DEFENSE TECHNOLOGY & SYSTEMS, INC. | c07721e10vq.htm |
EX-32.2 - EXHIBIT 32.2 - GLOBAL DEFENSE TECHNOLOGY & SYSTEMS, INC. | c07721exv32w2.htm |
EX-32.1 - EXHIBIT 32.1 - GLOBAL DEFENSE TECHNOLOGY & SYSTEMS, INC. | c07721exv32w1.htm |
EX-31.2 - EXHIBIT 31.2 - GLOBAL DEFENSE TECHNOLOGY & SYSTEMS, INC. | c07721exv31w2.htm |
EX-31.1 - EXHIBIT 31.1 - GLOBAL DEFENSE TECHNOLOGY & SYSTEMS, INC. | c07721exv31w1.htm |
EX-10.32 - EXHIBIT 10.32 - GLOBAL DEFENSE TECHNOLOGY & SYSTEMS, INC. | c07721exv10w32.htm |
EX-10.25 - EXHIBIT 10.25 - GLOBAL DEFENSE TECHNOLOGY & SYSTEMS, INC. | c07721exv10w25.htm |
EX-10.27 - EXHIBIT 10.27 - GLOBAL DEFENSE TECHNOLOGY & SYSTEMS, INC. | c07721exv10w27.htm |
Exhibit 18.1
November 5, 2010
Board of Directors
Global Defense
Technology & Systems, Inc.
1501 Farm Credit Drive, Suite 2300
McLean, VA 22102
Dear Directors:
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
September 30, 2010. Note 12 therein describes a change in accounting
principle related to the change in the date of the annual goodwill impairment
test under Accounting Standards Codification 350, Intangibles —
Goodwill and Other (“ASC 350”). It should be understood that
the preferability of one acceptable method of accounting over another for the
change in the date of the annual goodwill impairment test under ASC 350 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, 2009. 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 LLP