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Does the amount of the tax savings and/or the change on the value of the long-term assets affect the decision considering the projected sales? Why

Does the amount of the tax savings and/or the change on the value of the long-term assets affect the decision considering the projected sales? Why or why not? If the company makes the change in methods what is required for prior year financial statement reporting, if anything? Lastly, moving forward, if the sales do not increase as projected can the company change the depreciation method again?

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