I was at the North American International Auto Show in 2011 - as a freelance writer guest of Ford - and I can say that overall, the American auto industry is doing very well, and has been for the past 18 months or more. Upcoming technology is exciting and responsive to what the consumers have been asking for, and people will soon have more options regarding fuel combustion engines, hybrids, and 100% electric cars. U.S. automakers are on the cutting edge in many respects.
I'm with Robie in that there cannot be any way to "cook the books" to falsely show a profit for GM. Moreover, the trend was already on the way up as far as profits, well before the tsunami hit Japan. The bailout worked, taxpayers are not owed any money from GM or other automakers, and there is no need for any "justification" at this point.