Microsoft Corporation is a leading technology company with products ranging from operating systems, productivity applications, server applications, business solution applications, software development tools, to devices including PCs, tablets, and gaming and entertainment consoles. Its recent quarterly report contained the following note:

Required:
Why do you think Microsoft changed its depreciation method for property, plant, and equipment?

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NOTE 1-ACCOUNTING POLICIES Estimates and Assumptions In July 2020, we completed an assessment of the useful lives of our server and network equipment and determined we should increase the estimated useful life of server equipment from three years to four years and increase the estimated useful life of network equipment from two years to four years. This change in accounting estimate was effective beginning fiscal year 2021. Based on the carrying amount of server and network equipment included in property and equipment, net as of June 30, 2020, the effect of this change in estimate for the three months ended September 30, 2020, was an increase in operating income of $927 million and net income of $763 million...