Section 605.150  Accounting Instruction 33

a)         Delete Paragraphs A and B of Accounting Instruction 33, "Operating Income –  Depreciation Expense."

b)         Relabel Paragraph C as A, and replace "When the straight-line method is used, the" with "Depreciation."

c)         Relabel Paragraph D as B, and add "(See Accounting Instruction 39.)" at the end of the paragraph.