Haltain Developments Ltd. put an asset in service on January 1, 2012. Its cost was $270,000, its predicted service life was six years, and its expected residual value was $27,000. The company decided to use double-declining-balance depreciation. After consulting with the company’s auditors, management decided to change to straight-line depreciation in 2014, without changing either the original service life or residual value.

Required
Explain how and where this change should be accounted for.