A Change from the Straight-Line Method to the Sum-Of-Years'-Digits Method

question 182

Multiple Choice

A change from the straight-line method to the sum-of-years'-digits method of depreciation is handled as:

• A) A retrospective change back to the date of acquisition as though the current estimated life had been used all along.
• B) A cumulative adjustment to income in the current year for the difference in depreciation under the new versus old useful life estimate.
• C) A prospective change from the current year through the remainder of its useful life.
• D) None of these answer choices are correct.

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Definitions:

Bitter Tastes

One of the basic tastes, detected by the tongue and often associated with compounds that are considered potentially toxic or harmful.

Pictorial Depth Cues

Visual indicators that can imply depth in a drawing, painting, or photograph.

Texture Gradients

A visual cue used to suggest depth in an image, where the texture becomes denser with distance.

Linear Perspective

A visual depth cue in which parallel lines appear to converge as they recede into the distance, aiding in depth perception.