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.
Accelerated Depreciation Methods Another way of accounting for depreciation is to use one of the accelerated methods. These include the Sum of the Yearâs Digits and the Declining Balance [either 150 or 200%] methods. These accelerated methods are more conservative and, in most cases, accurate. They assume that an asset loses a majority of its value in the first several years of use.