An element of transport acquired on 01/01/2016, for an import of 100,000 euros. The fixed assets have a useful life of 14 years, using the straight-line method for the annual valuation of amortization. An accelerated Amortization Plan is requested from the Public Treasury so that half of the amount is amortized in the current year and the other half in the following year; The accelerated amortization plan is accepted by the AEAT. Determine whether or not extra-accounting adjustment is appropriate, and, if applicable, calculate it.