Which of the Following Typically Is Not Associated with a Change

question 26

Multiple Choice

Which of the following typically is not associated with a change in estimate for accounting purposes?

• A) Return on pension fund
• B) Useful life of a depreciable asset
• C) Bad debt expense
• D) Change in calculating depreciation from straight-line to sum-of-the-years'-digit

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Definitions:

Accumulated Depreciation

The total amount of depreciation expense that has been recorded against a fixed asset over its useful life to date.

Unearned Revenue

Income received by a company for goods or services that have not yet been delivered or performed.

Roofing Fees Revenue

This refers to the income generated from providing roofing services.