For each item listed below, enter a check mark under the appropriate column to indicate...
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Accounting
For each item listed below, enter a check mark under the appropriate column to indicate the proper accounting treatment. Explain how any item should be handled that does not correspond with any one of the three treatments listed.
Accounting Treatment ftem Retrospective no restate Prospectively Retrospectiy (a) Change from percentageof-completion to completed contract method for long-term construction (b) Changed amortization of goodwill from 40 year total life to 25 year total life. (c) Change in the amount of the residual value of an operational asset. (d) Change the estimated useful life from a "bad faith" estimate to a "good fath" estimate. (e) Change from a non-GAAP accounting approach to a GAAP approach (f) Change from straghtline to decliningbalance depreciation. (g) A change from weighted average inventory cost flow method to LIFO. (h) A change in the estimated useful life of an operational asset. (i) Correction of an accounting error in a prior period; recording depletion (i) Change from LIFO to FIFO for inventory costing Accounting Treatment ftem Retrospective no restate Prospectively Retrospectiy (a) Change from percentageof-completion to completed contract method for long-term construction (b) Changed amortization of goodwill from 40 year total life to 25 year total life. (c) Change in the amount of the residual value of an operational asset. (d) Change the estimated useful life from a "bad faith" estimate to a "good fath" estimate. (e) Change from a non-GAAP accounting approach to a GAAP approach (f) Change from straghtline to decliningbalance depreciation. (g) A change from weighted average inventory cost flow method to LIFO. (h) A change in the estimated useful life of an operational asset. (i) Correction of an accounting error in a prior period; recording depletion (i) Change from LIFO to FIFO for inventory costing
For each item listed below, enter a check mark under the appropriate column to indicate the proper accounting treatment. Explain how any item should be handled that does not correspond with any one of the three treatments listed.

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