Below are five years of data on Deferred Subscriber Acquisition Costs and Amortization of Deferred Subscriber Acquisition Costs for Finnish Lapphund Oyj. During which year did Finnish Lapphund make a big change to its amortization assumptions?

	Year 1	Year 2	Year 3	Year 4	Year 5
Deferred subscriber acquisition costs	54	150	303	444	578
Amortization of Deferred subscriber acquisition costs	18	61	126	159	221

Please select one;

Year 3

Year 5

Year 4

Year 2