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　　Events resulting estimate changes
　　導(dǎo)致會計估算變化的事件
　　Changes in the lives of fixed assets
　　Adjustments of year-end accrual of officers’ salaries and/or bonuses
　　Write-downs of obsolete inventory
　　Material nonrecurring IRS adjustments
　　Settlement of litigation
　　Changes in accounting principle that are inseparable from a change in estimate change from the installment method to immediate recognition method because uncollectible accounts can now be estimated.
　　Instructor’s tips:
　　A change in accounting estimate occurs when it is determined that the estimate previously used by the company is incorrect.
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