Refer to the article ?Moore?s Law Meets GAAP Accounting at Intel? from Wall Street Journal(April 5, 2016),?

What changes is Intel making in its depreciation calculation? Why must it make thosechanges?

Based on U.S. GAAP, how should one account for such a change??

How will each of the company?s financial statements be impacted by the change?

8/16/2016 Moore's Law Meets GAAP Accounting at Intel CFO Journal. WSJ This copy is for your personal, noncommercial use only. To order presentationready copies for distribution to your colleagues, clients or customers visit http://www.djreprints.com. http://blogs.wsj.com/cfo/2016/04/04/mooreslawmeetsgaapaccountingatintel/ F J. M' M P B MX MP p 4, 2016 5:12 pm f m p B f B m M 15. F-P/ M p. f M fm m m pf, p, xp p. p , f pf m, b v v p v m. 10- f, Fb. 12, p m p m qpm m , v m f f f fv f f . m m b $1.5 b p xp , 10% f p-x m p f f , fm M b p. \" mm mpb b 2016 pv ff,\" , \"b q m b m f.\" http://blogs.wsj.com/cfo/2016/04/04/mooreslawmeetsgaapaccountingatintel/?mod=djem_jiewr_AC_domainid 1/2 8/16/2016 Moore's Law Meets GAAP Accounting at Intel CFO Journal. WSJ p pv mp 2006, \"pf xmp f m pv m... b f mp\" m . ' f v f p , 11 m fm m m mv v p fv , . pm ' mm pv mm. mp f vm J. m q f 10- \",\" f B. & ., b ' p . \" m f b ,\" , m m mp J, b ' f - J. 10- ' f f m v vmb, ' m , pm . \" f M' \" , b M. \"' v \" ' f . : http://on.wsj.com/1UR2Beg P (P://B.J.M/F//P/) (P://B.J.M/F///) M' (P://B.J.M/F//M-/) Copyright 2014 Dow Jones & Company, Inc. All Rights Reserved This copy is for your personal, noncommercial use only. Distribution and use of this material are governed by our Subscriber Agreement and by copyright law. For nonpersonal use or to order multiple copies, please contact Dow Jones Reprints at 18008430008 or visit www.djreprints.com. http://blogs.wsj.com/cfo/2016/04/04/mooreslawmeetsgaapaccountingatintel/?mod=djem_jiewr_AC_domainid 2/2