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17. A change from the straight-line method to the double-declining-balance 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 estimates.
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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