Once identified, the remaining useful economic life of the RP should be changed and the RP fully depreciated over its revised useful economic life. For example, if a tranche of bottles with a book value of $1,000 and a net realizable value of zero is expected to be obsolete in one year, $1,000 should be written off in year one. If these bottles are expected to be obsolete at the end of year two, $1,000 should be written off over years one and two. Any such write-down must be communicated to the Division Controller and included in the Division Representation Letter. In addition, any write-down exceeding the reporting threshold must be reported on the monthly/quarterly quality of earnings schedule