US Airways 2004 Annual Report Download - page 45

Table of Contents
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Stockholders
of America West Holdings Corporation:
In our opinion, the accompanying consolidated statements of operations, of cash flows and of stockholders' equity and comprehensive income for the year
ended December 31, 2002 present fairly, in all material respects, the results of operations and cash flows of America West Holdings Corporation and its
subsidiaries for the year ended December 31, 2002, in conformity with accounting principles generally accepted in the United States of America. These
financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on
our audit. We conducted our audit of these statements in accordance with the standards of the Public Company Accounting Oversight Board (United States).
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the
accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our
audit provides a reasonable basis for our opinion.
As discussed in Note 1(k) to the consolidated financial statements, the Company changed its method of accounting for reorganization value in excess of
amounts allocable to identifiable assets in connection with the adoption of Statement of Financial Accounting Standards No. 142, "Goodwill and Other
Intangible Assets," effective January 1, 2002.
PricewaterhouseCoopers LLP
Phoenix, Arizona
March 24, 2003
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