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When a Change in Estimate Is Made, There Is No

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When a change in estimate is made, there is no correction of previously recorded depreciation expense.


Definitions:

Spontaneous Recovery

The reappearance of a previously extinguished response after a period of no exposure to the conditioned stimulus.

Instinctive Drift

The phenomenon whereby an animal's learned behavior reverts to its natural instincts over time, often interfering with conditioned response training.

Stimulus Discrimination

The learned ability to differentiate between similar stimuli based on their associations with different outcomes.

Extinction

In behavior psychology, the process where a conditioned response decreases or disappears after the conditioned stimulus is repeatedly presented without the unconditioned stimulus.

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