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Content analysis
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- 10-Q Quarterly report
- 10.1 DWR - Pg&e Operating Agreement
- 10.2.1 Serp Agreement for Robert Glynn, JR.
- 10.2.2 Serp Agreement for Gordon Smith
- 10.2.3 Serp Agreement for James Randolph
- 10.2.4 Serp Agreement for Gregory Rueger
- 10.2.5 Serp Agreement for Bruce Worthington
- 10.3 Compensation Letter for Thomas King
- 10.4 Compensation Letter for Peter Darbee
- 11 Computation of Earnings Per Share
- 12.1 Computation of Earnings to Fixed Charges for Pg&e
- 12.2 Computation of Earnings to Fixed Charges and Preferred Stock for Pg&e
- 18 Letter Regarding Change In Accounting Principles
- 31.1 Certifications of CEO & CFO for Pg&e Corp -302
- 31.2 Certifications of CEO & CFO for Pg&e Company -302
- 32.1 Certifications of CEO & CFO for Pg&e Corp -906
- 32.2 Certifications of CEO & CFO for Pg&e COMPANY-906
Exhibit 18
August 19, 2003
PG&E Corporation
One Market Street, 24th Floor
San Francisco, CA 94110
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended June 30, 2003, of the facts relating to the change from gross to net reporting of revenues and cost of sales at PG&E NEG, a consolidated subsidiary. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of the Company, that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of PG&E Corporation and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 2002. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of PG&E Corporation and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 2002.
Yours truly,
DELOITTE & TOUCHE LLP