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Content analysis
?Positive | ||
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Uncertain | ||
Constraining | ||
Legalese | ||
Litigous | ||
Readability |
8th grade Good
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- 10-K Annual report
- 10.3 Amendment No. 1 to the UPS Savings Plan
- 10.3 Amendment No. 2 to the UPS Savings Plan
- 10.11 Form of Non-qualified Stock Option and Restricted Performance Unit Agreements
- 10.12 Amendment to the UPS Deferred Compensation Plan
- 12 Ratio of Earnings to Fixed Charges
- 21 Subsidiaries of the Registrant
- 23 Consent of Deloitte & Touche LLP.
- 31.1 Section 302 CEO Certification
- 31.2 Section 302 CFO Certification
- 32.1 Section 906 CEO Certification
- 32.2 Section 906 CFO Certification
Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statements No. 333-08369-01, 333-108272, and 333-112329 of United Parcel Service, Inc. on Form S-3 and in Registration Statements No. 333-90792, 333-93213, 333-34054, 333-61112, 333-65096, 333-65606, and 333-70708 of United Parcel Service, Inc. on Form S-8 and in Registration Statements No. 333-72127, 333-24805, 333-23969, and 333-23971 of United Parcel Service of America, Inc. on Form S-8 of our reports dated March 14, 2005 relating to the financial statements of United Parcel Service, Inc. (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the Company’s change in its method of accounting for goodwill and other intangible assets to conform with Statement of Financial Accounting Standards No. 142 and to the Company’s change in its method of accounting for stock compensation to conform with Statement of Financial Accounting Standards No. 123) and management’s report of the effectiveness of internal control over financial reporting, appearing in this Annual Report on Form 10-K of United Parcel Service, Inc. for the year ended December 31, 2004.
/s/ Deloitte & Touche LLP
Atlanta, Georgia
March 14, 2005