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

Question

Quizplus · Accepted Answer

A change in calculating depreciation from straight-line to sum-of-the-years'-digit is considered a change in accounting principle, not a change in estimate.

Which of the Following Typically Is Not Associated with a Change