A news article:

Oil major Shell to write down up to $22 billion of assets in second quarter

June 30, 2020

Shell said in a statement to investors that it had reviewed a significant portion of its business given the impact of the coronavirus pandemic and the ongoing challenging commodity price environment.

It said it would take aggregate post-tax impairment charges in the range of $15 billion to $22 billion in the second quarter.

How does Shell describe these charges?

	a.	Change from reporting as one type of entity to another type of entity
	b.	None of the above
	c.	Change from one generally accepted accounting principle to another
	d.	Correction of an error that was made in a prior year
	e.	Revise an estimate because of new information or experience