Goal Line Products makes several year-end adjustments, including an increase in the allowance for uncollectible accounts, a

Question:

Goal Line Products makes several year-end adjustments, including an increase in the allowance for uncollectible accounts, a write-down of inventory, a decrease in the estimated useful life for depreciation, and an increase in the liability reported for litigation. What, if anything, do all these adjustments have in common? Discuss.