General Motors Co

CIK 1467858 GM·Manufacturing · All EDGAR filings ↗

SEC comment letter Filing comparison 2026-06-11

SEC staff questioned General Motors Co's accounting for segment reporting

Letter dated 2025-08-26; published on EDGAR 2026-06-11 — the SEC releases comment letters only after the review closes.

We note that your tabular disclosures of segment information beginning on page 101 include columns for each of the reportable segments, as well as columns for “Corporate” and "Eliminations/Reclassifications", which are added to arrive at a “Total” column. This presentation appears to result in a total Earnings (loss) before interest and taxes - adjusted amount, inclusive of Corporate. Please revise to reconcile the…

Evidence

Cited sections: Note 23. Segments, page 100
Direction: staff to company
Letter dated: 2025-08-26
Published on edgar: 2026-06-11
Reviewing: General Motors Company Form 10-K for the Year Ended December 31, 2024 Filed January 28, 2025 File No. 001-34960 Dear Christopher Hatto: We have limited our revi
Source: SEC staff comment letter (UPLOAD)
Topics: Segment reporting, Income taxes
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.

Source filing ↗

SEC comment letter Filing comparison 2026-06-11

SEC staff questioned General Motors Co's accounting for segment reporting

Letter dated 2025-09-30; published on EDGAR 2026-06-11 — the SEC releases comment letters only after the review closes.

We note your responses to prior comments one through three. ASC 280-10-50-22, 25, and 26A through 26C require disclosure of certain amounts for each reportable segment, and ASC 280-10-50-30 requires reconciliations from totals of certain reportable segments’ amounts to consolidated amounts. Your tabular disclosure of segment information includes certain amounts for Corporate, Total Automotive, and the consolidated…

Evidence

Direction: staff to company
Letter dated: 2025-09-30
Published on edgar: 2026-06-11
Reviewing: General Motors Company Form 10-K for the Year Ended December 31, 2024 Response Dated September 8, 2025 File No. 001-34960 Dear Christopher Hatto: We have review
Source: SEC staff comment letter (UPLOAD)
Topics: Segment reporting
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.

Source filing ↗