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

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Definitions:

Fraudulent

Fraudulent activities involve deceit or trickery, intentionally carried out for personal gain or to cause financial or personal harm to others.

Demand Instrument

A financial document that requires payment of the amount specified on it upon demand by the holder.

Overdue

A state of being late or delayed in completing a payment, task, or fulfilling an obligation beyond the agreed timeframe.

Demand

The desire of purchasers to buy goods or services at a given price, which, combined with supply, determines market prices.