A Company That Switches from Straight-Line Depreciation to Double-Declining-Balance Depreciation

A company that switches from straight-line depreciation to double-declining-balance depreciation during an accounting period must report this change on the financial statements as:

A) income from continuing operations in current and prospective periods.
B) a prior-period adjustment.
C) an extraordinary item.
D) a cumulative effect of a change in accounting principle.