The reason provided by Fozzie's Funhouse for the change in estimated average lifetime is credible. The company states that the estimated average lifetime of a paying user is calculated based on historical monthly retention data and requires management's judgment. They analyze various qualitative factors, including recent trends in player activity, paying user behavior impacted by macroeconomic factors such as COVID-19, competition from other entertainment resources, availability of the Fozzie Platform across markets and user demographics, among others. This holistic approach to estimating the average lifetime of paying users reflects a thorough consideration of multiple variables that can influence user engagement and behavior. By incorporating historical data and analyzing current market dynamics, Fozzie's Funhouse aims to provide the best representation of the average life of durable virtual items. Therefore, the reason provided for the change in estimated average lifetime appears credible as it demonstrates a comprehensive and data-driven approach to estimating user behavior and engagement