An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....