prior period adjustment

of the following should

 of the following should be reported as a prior period adjustment?

 

 

Change in Estimated Lives of Depreciable Assets

 

 

Change from Unaccepted Principle to Accepted Principle

 

 

a.

 

 

Yes

 

 

Yes

 

 

b.

 

 

No

 

 

Yes

 

 

c.

 

 

Yes

 

 

No

 

 

d.

 

 

No

 

 

No