If the Estimated Useful Life of an Asset Was Originally

If the estimated useful life of an asset was originally 10 years and then later changed to 12 years,the effects of this change should be:

A) Reported as a special item on the income statement in the year it occurs.
B) Spread over the current and future periods.
C) Reported and recorded retrospectively, including pro forma financial statements in the year of change.
D) Recorded in an adjustment to the Accumulated Depreciation account and the Retained Earnings account in the year of change.