$2.$ Change in the residual value of machinery$\mathrm{.}3.$ Change from FIFO inventory costing to LIFO inventory costing$\mathrm{.}4.$ Change in the percentage used to determine warranty expense$\mathrm{.}5.$ Change from LIFO inventory costing to FIFO inventory costing$\mathrm{.}6.$ Change from reporting an investment by the equity method due to a reduction in the percentage of shares owned$\mathrm{.}7.$ Change in the composition of a group of firms reporting on a consolidated basis$\mathrm{.}8.$ Change from sum$-$of$-$the$-$years$-$digits depreciation to straight$-$line depreciation$\mathrm{.}9.$ Change from FIFO inventory costing to average inventory costing$\mathrm{.}10.$ Change in actuarial assumptions for a defined benefit pension plan.