The following public company demonstrates accounting change that our clients often face.

Change in accounting estimate - Google: Google changed the way they estimate the useful life of its servers and other equipment in Q2 2021.

Please summarize the relevant GAAP guidance, identify the financial statements that were impacted by the accounting change, calculate the quantitative impact to the financials due to the accounting change, and assess whether you think the company applied GAAP guidance properly, and why.