Adjusting the estimated useful life of assets in response to wear and tear, technological advancements, or other relevant factors is a common accounting practice to ensure accurate financial reporting. It is not inherently unethical to revise these estimates as circumstances change. However, if a company were to manipulate the useful life of assets solely to improve its financial situation, without valid justification, ethical concerns arise. Manipulating asset lifespans to inflate profits or reduce taxes could be viewed as unethical and potentially fraudulent behavior. Ethical considerations become significant when there is an intent to mislead stakeholders or regulatory authorities by misrepresenting the financial health or performance of the company. Any adjustments to an asset's useful life should be transparent, supported by evidence, and compliant with accounting standards and regulatory requirements. Maintaining transparency and integrity in financial reporting is crucial for fostering trust among investors, creditors, and other stakeholders