On January 2, year 3, to better reflect the variable use of its only machine, Flip, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, year 1, was $50,000, and its estimated life was ten years. Flip estimates that the machine's total life is50,000 machine hours. Machine hours usage was 8,500 during year 1 and 3,500 during year 2. Flip's income tax rate is 30%. Flip should report the accounting change in its year 3 financial statements as a(n)