136. Classify each of the following accounting practices as conservative or aggressive: Increase the allowance for uncollectible accounts. When costs are rising, change from FIFO to LIFO. ...

136. Classify each of the following accounting practices as conservative or aggressive:

1. 
   Increase the allowance for uncollectible accounts.
   


2. 
   When costs are rising, change from FIFO to LIFO.
   


3. 
   Increase the estimated useful life of equipment.
   

137. Classify each of the following accounting practices as conservative or aggressive:

1. 
   Choosing a shorter life for calculating depreciation.
   


2. 
   The write-down of inventory.
   


3. 
   Decrease the allowance for uncollectible accounts.
   


4. 
   Recording revenues sooner.