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Types of accounting changes

1.There are various types of accounting changes, each of which is required to be reported differently.
Required:
1. What type of accounting change is a change from the sum-of-years’- digits method of depreciation to the straight line method for previously recorded assets? Under what circumstances does the type of accounting change occur?
2. What type of accounting change is a change in the expected service life of an asset arising because of more experience with the asset? Under what circumstances does this type of accounting change occur?
2.