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  "notes": "Uses a red flag icon to signal accounting manipulation.",
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      "text": "Stretching out the depreciation period for PP&E is a classic accounting tactic to lower depreciation expense, and increase earnings. We observe that Stryker increased its depreciation period from 10 to 15 years in 2020.",
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      "text": "depreciation period: 15 years",
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      "text": "Property, plant and equipment is stated at cost. Depreciation is generally computed by the straight-line method over the estimated useful lives of three to 30 years for buildings and improvements and three to 10 years for machinery and equipment. — 2019 10-K",
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