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  "documentTitle": "A.O. Smith Corporation (AOS)",
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  "authorName": "Ben Axler",
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  "presentationDate": "2019-05-16 00:00:00",
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      "text": "AOS's revenue reporting concerns do not just extend to China. We find evidence it has misreported revenues domestically in its North American water treatment segment. Again, revising revenues higher.",
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      "text": "revenue: $57 million",
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      "text": "AOS's revenue reporting concerns do not just extend to China. We find evidence it has misreported revenues domestically in its North American water treatment segment. Again, revising revenues higher.",
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      "text": "Sales of water treatment products in North America totaled $57 million in 2017 and $18 million in 2016. — A.O. Smith 10-K Filing",
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      "text": "1) Includes Hague Quality Water International (Hague) and Aquasana, Inc. (Aquasana) from the date of acquisition of September 5, 2017 and August 8, 2016, respectively. Source: 2018 10-K, p 36 and 2017 10-K, p. 3",
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      "text": "More Concerning Revenue Recognition Deficiencies",
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