Indicate the Nature of Each of the Situations Described Below

Indicate the nature of each of the situations described below using the following three-letter code.
CODE DESCRIPTION
CPR: Change in principle reported retrospectively
CPP: Change in principle reported prospectively
CES: Change in estimate
CRE: Change in reporting entity
PPA: Prior period adjustment required
_____ Technological advance that renders worthless a patent with an unamortized cost of $45,000.
_____ Change from LIFO inventory costing to average inventory costing.
_____ Including in the consolidated financial statements a subsidiary acquired several years earlier that was appropriately not included in previous years.
_____ Change from FIFO inventory method to LIFO.
_____ Pension plan assets for a defined benefit pension plan achieving a rate of return in excess of the amount anticipated.
_____ Change from the pay-as-you-go method to estimating warranty expense in the period the related product is sold.
_____ Change from declining balance depreciation to straight-line.
_____ Change from determining lower of cost or net realizable value for inventories by the individual item approach to the aggregate approach.
_____ Settling a lawsuit for less than the amount accrued previously as a loss contingency.
_____ Change in the estimated useful life of office equipment.