It's called the MIND diet, and it's been ranked the easiest diet to follow and the second best overall diet (tying in both categories) for 2016 by U.S. News & World Report.
Increasing the depreciation period affect movieplex income. American Movieplex, a large movie theater chain, leases most of its theater facilities. In conjunction with recent operating leases, the company spent $28 million for seats and carpeting.
If the entirety of the purchase is expensed immediately, this can distort the company's net income figure, showing unfairly reduced income. By capitalizing the amount and spreading the expense over a period of time through the depreciation process, these effects are reduced.