Attached files

file filename
EX-31.1 - CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER - AT&T INC.ex31_1.htm
EX-10.A - 2011 INCENTIVE PLAN, AMENDED SEPTEMBER 24, 2015 - AT&T INC.ex10a.htm
EX-10.F - DIRECTV DEFERRED COMPENSATION PLAN FOR NON-EMPLOYEE DIRECTORS - AT&T INC.ex10f.htm
EX-10.E - SUPPLEMENTAL LIFE INSURANCE PLAN, AMENDED SEPTEMBER 24, 2015 - AT&T INC.ex10e.htm
EX-10.C - ADMINISTRATIVE PLAN, AMENDED SEPTEMBER 24, 2015 - AT&T INC.ex10c.htm
EX-10.D - STOCK PURCHASE AND DEFERRAL PLAN, AMENDED SEPTEMBER 24, 2015 - AT&T INC.ex10d.htm
EX-10.B - CASH DEFERRAL PLAN, AMENDED SEPTEMBER 24, 2015 - AT&T INC.ex10b.htm
10-Q - AT&T 2015 FORM 10-Q - AT&T INC.q3_10q.htm
EX-12 - COMPUTATION OF RATIOS OF EARNINGS TO FIXED CHARGES - AT&T INC.ex12.htm
EX-32 - SECTION 1350 CERTIFICATIONS - AT&T INC.ex32.htm
EX-31.2 - CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER - AT&T INC.ex31_2.htm
The Board of Directors
AT&T Inc.

Ladies and Gentlemen:

Note 1 of Notes to Consolidated Financial Statements of AT&T Inc. (the Company) included in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2015 describes a change in the accounting for customer set-up and installation costs. This change in accounting principle to defer customer set-up and installation costs for the Company's video, broadband Internet and wireline voice services and amortize them over the expected economic life of the customer relationship is a change from the previous policy of deferring such costs only to the extent of deferred revenues recorded for upfront fees (e.g., activation charges), and to expense any costs that exceed deferred revenues. There are no authoritative criteria for determining a 'preferable' method of accounting for customer set-up and installation costs. However, we conclude that such change is to an acceptable 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, 2014, and therefore we do not express any opinion on any financial statements of AT&T Inc. subsequent to that date.

Very truly yours,


/s/ Ernst & Young LLP
 
Dallas, Texas
November 5, 2015