Which of the following is not an example of an accounting error, as distinguished from a change in accounting principle or change in estimate?

1. incorrect or unrealistic allocations of accounting values.

2. Incorrect classification of expenditure as between expense and an asset.

3. Failure to recognise accurals and deferrals.

4. Missstatement of an accounting value, such as inventory, deferred charge or credit, liabilities, or owner's equity.

5. Recognition of a gain on disposal of fully depreciated property.