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.
The effects of the change are clearly disclosed in the income statement.  Two examples are a change in depreciation methods (such as declining-balance to straight-line) and a change in inventory costing methods (such as FIFO to average cost).