You are the accountant for a manufacturing company and have decided to review the depreciation expenses being recognised. Your review has caused the depreciation charges for a number of factory machines to increase significantly. In response to this change a number of the factory managers are angry at you as they believe that they have put in place maintenance schedules that will extend the workable lives of the assets for a number of years and hence should have led to a reduction in the depreciation expenses being recognised. How would you justify your proposed increases in depreciation expenses?