Attached files
| file | filename |
|---|---|
| EX-10.3 - TMUS EXHIBIT 10.3 - T-Mobile US, Inc. | tmus03312017ex103.htm |
| 10-Q - TMUS FORM 10-Q - T-Mobile US, Inc. | tmus03312017form10-q.htm |
| EX-32.2 - TMUS EXHIBIT 32.2 - T-Mobile US, Inc. | tmus03312017ex322.htm |
| EX-32.1 - TMUS EXHIBIT 32.1 - T-Mobile US, Inc. | tmus03312017ex321.htm |
| EX-31.2 - TMUS EXHIBIT 31.2 - T-Mobile US, Inc. | tmus03312017ex312.htm |
| EX-31.1 - TMUS EXHIBIT 31.1 - T-Mobile US, Inc. | tmus03312017ex311.htm |
| EX-10.7 - TMUS EXHIBIT 10.7 - T-Mobile US, Inc. | tmus03312017ex107.htm |
| EX-10.6 - TMUS EXHIBIT 10.6 - T-Mobile US, Inc. | tmus03312017ex106.htm |
| EX-10.5 - TMUS EXHIBIT 10.5 - T-Mobile US, Inc. | tmus03312017ex105.htm |
| EX-10.4 - TMUS EXHIBIT 10.4 - T-Mobile US, Inc. | tmus03312017ex104.htm |
EXHIBIT 18.1
Board of Directors
T-Mobile US, Inc.
12920 SE 38th Street
Bellevue, Washington
April 24, 2017
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 March 31, 2017. Note 1 therein describes a change in accounting principle for the presentation of imputed interest income on Equipment Installment Plan receivables from Interest income to Other revenues in the Condensed Consolidated Statements of Comprehensive Income. It should be understood that the preferability of one acceptable method of accounting over another for the presentation of interest income on receivables 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, 2016. 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
PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP, 1420 Fifth Avenue, Suite 2800, Seattle, WA 98101
T: (206) 398 3000, F: (206) 398 3100, www.pwc.com/us