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.
The Serviceâs position continues to be that a change in computing depreciation under section 167, 168, 197, 1400I, 1400L(b), or 1400L(c), or ACRS generally is a change in method of accounting under section 446(e) for which the consent of the Commissioner of Internal Revenue is required.