On June 1, 2013, Romano Inc. changed the estimated useful life of its office equipment from 20 to 12 years. This change would be accounted for:

Work breakdown structure is a useful tool in project management because it addresses the timing of individual work elements

Indicate whether the statement is true or false

CN Railways is North America's fifth largest railway. Use the financial information in the table to calculate CN's maximum sustainable growth rate

CN Railway Company As of December 31, Year 10 ROE 8.62% ROA 3.02% Net Profit Margin 9.35% Total Asset Turnover 0.32 Dividend Payout Rate 30% A) 2.2% B) 3.1% C) 6.4% D) 7.0% E) 9.4%