A change from the straight$-$line method to the double$-$declining$-$balance method of depreciation is handled as:

Multiple Choice

a retrospective change back to the date of acquisition as though the current estimated life had been used all along.

a cumulative adjustment to income in the current year for the difference in depreciation under the new versus old service life

estimates.

a prospective change from the current year through the remainder of its service life.