Attached files
| file | filename |
|---|---|
| EX-32 - EXHIBIT 32 - Northrop Grumman Innovation Systems, Inc. | oa-ex32x20161231.htm |
| EX-31.2 - EXHIBIT 31.2 - Northrop Grumman Innovation Systems, Inc. | oa-ex312x20161231.htm |
| EX-31.1 - EXHIBIT 31.1 - Northrop Grumman Innovation Systems, Inc. | oa-ex311x20161231.htm |
| EX-23.2 - EXHIBIT 23.2 - Northrop Grumman Innovation Systems, Inc. | oa-ex232x20161231.htm |
| EX-23.1 - EXHIBIT 23.1 - Northrop Grumman Innovation Systems, Inc. | oa-ex231x20161231.htm |
| EX-21 - EXHIBIT 21 - Northrop Grumman Innovation Systems, Inc. | oa-ex21x20161231.htm |
| EX-10.13.4 - EXHIBIT 10.13.4 - Northrop Grumman Innovation Systems, Inc. | oa-ex10134_20161231.htm |
| 10-K - 10-K - Northrop Grumman Innovation Systems, Inc. | oa-1231201610xk.htm |
Exhibit 18
April 28, 2017
Board of Directors
Orbital ATK, Inc.
45101 Warp Drive
Dulles, Virginia 20166
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-K filing pursuant to Item 601 of Regulation S-K.
We have audited the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 and issued our report thereon dated April 28, 2017. Note 1 to the financial statements describes a change in accounting principle regarding the date on which the Company performs its annual goodwill impairment test. It should be understood that the preferability of one acceptable method of accounting over another for the date on which the annual goodwill impairment test is conducted 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-K, 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.
Very truly yours,
/s/ PricewaterhouseCoopers LLP