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:

Hot-Tempered

Characterized by easily provoked anger or a quick temper.

Competitive

Characterized by or displaying a strong desire to be more successful than others.

Self-Confident

Having trust in one's abilities, qualities, and judgment.

NK Cells

NK cells, or natural killer cells, are a type of lymphocyte critical to the innate immune system, responsible for early defenses against both infectious agents and tumors.