... Medical Corporation, partial consolidatedstatements of cash f lows, years ended June 30.1998 1999 2000Cash Flows from Operating ActivitiesNet income (loss) $ 171 , 472 $1,193 ,78 7 $ (862,652)Adjustments ... activities:Depreciation and amortization 331,9 87 363,6 87 666 ,77 0Equity in net loss of joint venture — — 33,382Income from license of intellectual laser property (75 ,000) — —Write-down of intangible ... For example, effective January 1, 1999, Southwest Airlines changedthe useful lives of its 73 7-300 and 73 7-500 aircraft. This is considered a changein estimate. Southwest’s change in estimate was...