In reviewing the Becker materials in the lecture, and your eBook reading for this week, it is clear that asset valuation is critical for many enterprises. This is especially true for capital-intensive companies and how it is handled could mean the difference between having a profitable or unprofitable enterprise. Therefore, a question of importance is whether the valuation of long-term assets should stay the same or be changed periodically to reflect changes in the market value of the asset. What is your opinion?