Which of the Following Typically Is NOT Associated with a Change

question 27

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

---

Definitions:

Configural Model

Asch’s Gestalt-based model of impression formation, in which central traits play a disproportionate role in configuring the final impression.

First Impressions

Initial judgments and perceptions formed about an individual upon meeting, which significantly influence future interactions.

Asch

Refers to Solomon Asch, a psychologist known for conducting experiments on conformity, demonstrating how social pressure can influence individual judgment.