Chapter 4 - Income Statement and Related Information - Review and Practice - Using Your Judgment - Financial Statement Analysis Case: Case 2 - Page 193: a

i.Estimates that understate depreciation ii. Assumptions that overstate the amount that will be recovered from uncollectible receivables. iii. Assumptions that lower the bad debt expenses

i.Estimates that understate depreciation ii. Assumptions that overstate the amount that will be recovered from uncollectible receivables. iii. Assumptions that lower the bad debt expenses