Which of the Following Is TRUE When the Estimate of an Asset's

Which of the following is TRUE when the estimate of an asset's useful life is increased?

A) Annual depreciation expense is decreased for the remaining years of the asset's life.
B) Prior years' financial statements must be restated.
C) The new estimate is ignored until the last year of the asset's life.
D) Annual depreciation expense is increased for the remaining years of the asset's life.