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) Assets purchased on the 14^th of the month may be depreciated from the first of the month for practical reasons.
C) Depreciation accounting is a process of allocation of periodic expense, rather than one of asset valuation.
D) Use of straight-line depreciation gives a higher total expense than accelerated methods over the total useful life of the asset.