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There is one more choice is: None of the years. The answer showed on it is wrong, please tell me the Correct answer, thanks!

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7.
Below is five years of data on Deferred Subscriber Acquisition Costs and Amortization of Deferred
Subscriber Acquisition Costs for Finnish Lapphund Oyj. During which year did Finnish Lapphund
make a big change to its amortization assumptions?
Year
Year
Year
Year
Year
1
2
3
4
5
Deferred subscriber
acquisition costs
54
150
303
444
578
Amortization of Deferred
subscriber acquisition costs
18
61
126
159
221
Year 4
Year 5
Year 3
Year 2

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