[Solved] Changes in accounting estimates usually have no effect on a company's underlying cash flows. Erotic Movie: A genre of film that focuses on sexual themes and content, typically intended to arouse the audience. Nonalcoholic Beverage: A drink that contains no alcohol, such as soda, water, or juice. Nicotine: A stimulating and highly addictive psychoactive drug in tobacco. Distractibility: The condition of having one's attention easily diverted from one task or thought to another, often resulting in difficulties in concentration or focus.