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.
These adjustments include: 1  Depreciation deductions must be computed using the straight line method and longer lives than may be used for regular tax. 2  Deductions for certain preferences are limited. 3  Certain income must be recognized earlier, including: long term contracts and.