Question 4: The proposed guidance would apply to limited-life entities if significant management activities are limited to those necessary to complete a plan for liquidation that differs from the plan specified in the entity’s governing documents.Indicators have been provided to help an entity to determine whether a plan for liquidation differs from that specified in the governing documents. Do you agree with the proposed guidance about when a limited-life entity should use the liquidation basis of accounting? If not, please explain why.