The lease on a buliding was initially for 5 years. An estimate of costs was produced to cover dilapidations. the Company has been accruing that cost based on the 5 year period. the lease has been extended, this has given a lower rental but the dilaipdation costs have not changed. The costs in reality should now be split over the 10 years. We have therefore over accrued the costs. Would I be correct that I will recalculate the new accrual and release any over accrued amount.