Hi, I need help with this i do not know what are these

and why answers are these for following

what are account treatment and types of changes?

Accounted for in the current year only (CY) Accounted for prospectively (P) Accounted for retrospectively (R) None of the above, or unable to determine. Explain. (NA) (LO 1, 2, E21-5 3, 8) (Accounting for Accounting Changes) The following are various types of accounting changes: 1. Change in a plant asset's residual value 2. Change due to an overstatement of inventory (in the preceding period) 3. Change from sum-of-the-years'-digits to straight-line method of depreciation because of a change in the pattern of benefits received 4. Change in a primary source of GAAP 5. Decision by management to capitalize interest. The company is reporting a self-constructed asset for the first time. 6. Change in the rate used to calculate warranty costs 7. Change from an unacceptable accounting policy to an acceptable accounting policy 8. Change in a patent's amortization period 9. Change from the zero-profit method to the percentage-of-completion method on construction contracts. This change was a result of experience with the project and improved ability to estimate the costs to com- pletion and therefore the percentage complete. 10. Recognition of additional income tax owing from three years ago as a result of improper calculations by the accountant, who was not familiar with income tax legislation and income tax returns 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. a. Accounting treatment PRP NA* P PRPPR b. Type of change Change in estimate Accounting error correction Change in estimate Change in policy Not an accounting change - selection of policy for first time. Change in estimate Accounting error correction Change in estimate Change in estimate Accounting error correction