Dwight’s Trophy Shop is considering the following accounting changes:
a. Increase the allowance for uncollectible accounts.
b. When costs are going up, change from LIFO to FIFO.
c. Change from the straight-line method of depreciation to declining-balance in the second year of equipment with a 10-year life.
d. Record a smaller expense for warranties.

Required:
Classify each accounting change as either conservative or aggressive.