The type of feature shown in this photograph is 
Definitions:
Retrospective Adjustments
Adjustments made to the financial statements of prior periods when adopting a new accounting principle, as if that principle had always been applied.
Salvage Value
The estimated residual value of an asset after its useful life is over.
Straight-Line Method
A method of calculating depreciation of an asset which spreads the cost evenly across the useful life of the asset.
Prior Period Adjustment
Adjustments made to the financial statements to correct errors or inaccuracies from previous periods.
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