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

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 the above is correct.