Adelphia to Change Accounting Practices

Adelphia Communications Corp., whose founder was indicted on fraud charges, said it changed its accounting policies after an internal review found that former management had improperly booked labor and overhead costs.

Adelphia treated costs associated with doing everyday busi- ness as capital expenditures rather than operating costs, which allowed it to deduct them over time rather than all at once, according to a filing with the Securities and Exchange Commission. The cable operator said it would comply with generally accepted accounting principles.