For a Company Using the Straight-Line Method of Depreciation That

For a company using the straight-line method of depreciation that changes the estimated useful life from 20 years to 15 years remaining as at the beginning of the year, the accountant should do the following:

A) Compute current year depreciation as (carrying amount - residual value) divided by 15 years.
B) Adjust prior year's depreciation.
C) Adjust the amount of accumulated depreciation as at the beginning of the year.
D) Compute current year depreciation as (carrying amount) X 15/20.