WHAT DO YOU THINK OF Changing financial statements including the valuable lives of fixed assets to appeal to any personal incentives definitely crosses an ethical threshold there that should be adhered to by all practicing accountants. By adjusting the useful life from 10 years to 6 years, it decreases the depreciation expense that would've been there those last few years which will in return increase reported income. Investors would be in the crossfire of these manipulated estimates as they're entrusting their money with experts based on true, accurate and clean data. Crane should kindly explain to Frost that useful lives should be based on the estimated life of the asset. Changes to the useful life, especially substantial changes like taking off years of the estimate are not in the norm and are done infrequently with good, verifiable reason