Exhibit 18
February 28, 2017
Board of Directors
Nucor Corporation
1915 Rexford Road
Charlotte, North Carolina 28211
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form10-K filing pursuant to Item 601 of RegulationS-K.
We have audited the consolidated financial statements included in the Company’s Annual Report on Form10-K for the year ended December 31, 2016 and issued our report thereon dated February 28, 2017. Note 2to the financial statements describes a change in accounting principle for inventory costing fromlast-in,first-out (LIFO) tofirst-in,first-out (FIFO). It should be understood that the preferability of one acceptable method of accounting over another for the cost of inventory 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 Form10-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
PricewaterhouseCoopers LLP
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