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sectetur adipiscing elit. Rank them from least fearful to most fearful. D) Units-of-production. Pellentesque dapibus efficitur laoreet. C. Revenue is the same as Cash. Nam lacinia pulvinar tortor nec facilisis. It was characterized by the use of new and more precise stone tools. If a company changes a depreciation estimate,it does not require a prior period adjustment. Definition Definition Accounting method wherein the cost of a tangible asset is spread over the asset's useful life.