Van Frank Telecommunications has a patent on a cellular transmission process. The company has amortized the patent on a straight line basis since 2009, when it was acquired at a cost of 9 million at the beginning of that year. Due to rapid technological advances in the industry, management decided that the patent would benefit company over a total of six years rather thanf the nine year life being used to amortize its costs. The decision was made at the end of 2013 (before adjusting and closing entries).

Richardson hired j.c. flood company, a plumbing contractor, to correct a stoppage in the sewer line of her house. the plumbing company's 'snake' device, used to clear the line leading to the main sewer, became caught in the underground line. to release it, the company excavated a portion of the sewer line in richardson's backyard. in the process, the company discovered numerous leaks in a rusty, defective water pipe that ran parallel with the sewer line. to meet public regulations, the water pipe, of a type no longer approved for such service, had to be replaced either then or later, when the yard would have to be excavated again. the plumbing company proceeded to repair the water pipe. though richardson inspected the company's work daily and did not express any objection to the extra work involved in replacing the water pipe, she refused to pay any part of the total bill after the company completed the entire operation. j.c. flood company then sued richardson for the costs of labor and material it had furnished. (c) for what, if anything, should richardson be liable? explain."