This is a small case study:

A new underground watering system had been installed last year, but it was proving to be cumbersome as each night a worker had to manually turn each of the sprinklers on and then turn them off again before dawn. Company A was looking for to install electronic switches and new sprinkler heads basically obsolete. Company A felt it would be fair to simply leave the cost of the old sprinkler heads on the books, to be depreciated over the next 10 years, the anticipated remaining useful life of the watering system.

Question: Assume the role of an outside advisor engaged by Company A. Provide advice outlining the most appropriate accounting policy for this issue. You should attempt to indicate what you consider GAAP require in this case.