Indicate with the appropriate letter the nature of each adjustment described below:

Type of Adjustment

A. Change in accounting principle (reported retrospectively)

B. Change in accounting principle (exception reported prospectively)

C. Change in estimate

D. Change in estimate resulting from a change in accounting principle

E. Change in reporting entity

F. Correction of an error

_____1 Change from expensing extraordinary repairs to capitalizing the expenditures.

_____2 Change in the residual value of machinery.

_____3 Change from FIFO inventory costing to LIFO inventory costing.

_____4 Change in the percentage used to determine bad debts.

_____5 Change from LIFO inventory costing to FIFO inventory costing.

_____6 Change from reporting an investment by the equity method due to a reduction in

the percentage of shares owned.

_____7 Change in the composition of a group of firms reporting on a consolidated basis.

_____8 Change from sum-of-the-years'-digits depreciation to straight-line depreciation.

_____9 Change from the percentage-of-completion method by a company in the long-

term construction industry.

_____10 Change in actuarial assumptions for a defined benefit pension plan.