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:

Defense Mechanism

Psychological strategies brought into play by individuals to cope with reality and to maintain self-image.

Alfred Adler

Alfred Adler was an Austrian medical doctor and psychotherapist who founded the school of individual psychology and emphasized the importance of feelings of inferiority and the creative self.

Compensation

The act of providing something, often monetary, to make up for a loss, injury, or suffering.

Neurotic Personality

A personality type characterized by a pervasive pattern of emotional instability and anxiety.