Which One of the Following Statements Is Not Correct

Which one of the following statements is not correct?

A) A change from an inappropriate accounting principle to a proper one should be accounted for as an accounting error.
B) Use of straight-line depreciation gives a higher total expense than accelerated methods over the total useful life of the asset.
C) Assets purchased on the 14th of the month may be depreciated from the first of the month for practical reasons.
D) Depreciation accounting is a process of allocation of periodic expense, rather than one of asset valuation.