Table 1. Accepted Guidelines for a Normal TCD Study. TCD, transcranial Doppler; MCA, middle cerebral artery; ACA, anterior cerebral artery; PCA, posterior cerebral artery; TICA, terminal internal carotid artery; ICA, internal carotid artery; OA, ophthalmic artery; VR, vertebral artery; BA, basilar artery.
A change in accounting principles, accounting estimates, or the reporting entity. A change in an accounting principle is a change in a method used, such as using a different depreciation method or switching from LIFO to FIFO. An example of an accounting estimate change could be the recalculation of machine's estimated life due to wear and tear.
There are three important factors when calculating depreciation: 1  Useful life: The amount of time a company expects an asset to be productive. 2  Salvage value: When a business gets rid of an asset, it could sell it for a reduced amount. 3  Depreciation method: there are two main methods of calculating. The first is the Straight Line Method, which takes the overall depreciation and divides it evenly over the useful life of the asset. The second is the Accelerated Method, which creates more depreciation early on in the life of a fixed asset.