SEC comment letter
Filing comparison
NOV Inc. responded to SEC staff comments on segment reporting
Letter dated 2026-03-27; published on EDGAR 2026-05-01 — the SEC releases comment letters only after the review closes.
We note that you include two tables on page 83 having various segment details, including one with "Pre-tax Other Items," which are described in footnote (2) to the other table and included in various line items of the other table. Please modify your disclosures as necessary to clarify which line items within the other table represent the significant expense categories and amounts that are regularly provided to your…
Evidence
- Cited sections
- Note 16 - Business Segments and Geographic Areas, page 81
- Direction
- company to staff
- Letter dated
- 2026-03-27
- Published on edgar
- 2026-05-01
- Reviewing
- NOV Inc. (the “Company”) Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 12, 2026 File No. 001-12317 Ladies and Gentlemen: This letter resp
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Segment reporting, Goodwill and impairment, Income taxes, Revenue recognition
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.