A Change in the Salvage Value of an Asset Depreciated

A change in the salvage value of an asset depreciated on a straight-line basis and arising because additional information has been obtained is:

A) a correction of an error.
B) not an accounting change.
C) an accounting change that should be reported by restating the financial statements of all prior periods presented.
D) an accounting change that should be reported in the period of change and future periods if the change affects both.