Company: ROK
Filing Date: 2025-11-12
Form Type: 10-K
Source: 0001024478-25-000116
Chunk: 359

Company: ROCKWELL AUTOMATION, INC
Filing Date: 2025-11-12
Form: 10-K
Item: Item 8
Chunk 359
---
 calculations was reasonable, and also whether the number of claims expected to be dismissed or sustained and the estimated claim resolution costs and defense costs were reasonable in relation to historical claim trends at the Company.

◦With the assistance of our actuarial specialists, we evaluated the reasonableness of the Company’s approach in determining the estimates of the reserve for indemnity and defense costs on future claims.

•We tested the effectiveness of internal controls over the accounting conclusion for the change in accounting principle for defense costs in the current year.

•With the assistance of professionals in our firm having expertise in technical accounting, we evaluated the specific factors that management considered to conclude that a change in the manner of accounting for asbestos-related defense costs represents an accounting policy change that should be accounted for prospectively as a change in accounting estimate effected by a change in accounting principle.

/s/ DELOITTE & TOUCHE LLP

Milwaukee, Wisconsin

November 12, 2025 

We have served as the Company’s auditor since 1967.

91