How does this sound? "Justifying a change in depreciation method can only be done when there is a substantial change in the pattern of future economic benefits from the asset, or in the pattern of consumption of those benefits. In the case of CMC, the change is classified as a change in accounting estimate because it affects assumptions made about future economic benefits derived from an asset. Changing from straight-line depreciation to accelerated depreciation may better reflect CMC's real economic standpoint as they expand. Changing to the accelerated depreciation method will provide a more accurate representation of the current book value of assets in comparison to their market value