Indicate the nature of each of the situations described below using the following three$-$letter code CODE DESCRIPTION

CPR: Change in principle reported retrospectively

CPP: Change in principle reported prospectively

CES: Change in estimate

CRE: $,$ Change in reporting entity

PPA: Prior period adjustment required

Change from FIFO inventory costing to LIFO inventory costing.

Change from LIFO inventory costing to FIFO inventory costing.

Change in the composition of a group of firms reporting on a consolidated basis.

Change to the installment method of accounting for receivables.

Change in actuarial assumptions for a defined benefit pension plan.

Change from sum$-$of$-$the$-$years' digits depreciation to straightline.

Change from expensing extraordinary repairs erroneously recorded as an expense to capitalizing the expenditures.

Change in the percentage used to determine warranty expense.

Change from reporting postretirement benefits according to the provisions of U$.$S$.$ GAAP.

Change in the residual value of machinery.