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.
TYPES OF ACCRUED DEPRECIATION. Physical deterioration that cannot be practically or economically corrected at present. Incurable physical deterioration must be based on the reproduction or replacement cost of the entire structure after the cost to cure curable components have been deducted. Usually calculated using the physical-life method or the economic age-life method.