Indicate the Nature of Each of the Situations Described Below

Indicate the nature of each of the situations described below using the following three-letter code.
CODE DESCRIPTION
CPR: Change in principle reported retrospectively
CPP: Change in principle reported prospectively
CES: Change in estimate
CRE: Change in reporting entity
PPA: Prior period adjustment required
____ Technological advance that renders worthless a patent with an unamortized cost of
$45,000.
____ Change from LIFO inventory costing to average inventory costing.
____ Including in the consolidated financial statements a subsidiary acquired several years
earlier that was appropriately not included in previous years.
____ Change from FIFO inventory method to LIFO.
____ Pension plan assets for a defined benefit pension plan achieving a rate of return in excess
of the amount anticipated.
____ Change from the pay-as-you-go method to estimating warranty expense in the period the related product is sold.
____ Change from declining balance depreciation to straight-line.
____ Change from determining lower of cost or market for inventories by the individual item
approach to the aggregate approach.
____ Settling a lawsuit for less than the amount accrued previously as a loss contingency.
____ Change in the estimated useful life of office equipment.