Denim, Inc. purchased a building on January 1, 2010. The building cost $2,600,000 and had an estimated salvage value of $200,000. As of January 1, 2010, Denim estimated the useful life of the building to be 30 years. The building is depreciated using the straight-line method.   On January 1, 2020, Denim, Inc. determined the building to have a remaining useful life of 15 years and an estimated salvage value of $300,000.   What type of accounting change does this represent by placing an “X” in the space provided?   ____Change in accounting principle. ____Change in accounting estimate. ____Change in reporting entity. ____Correction of an error.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Denim, Inc. purchased a building on January 1, 2010. The building cost $2,600,000 and had an estimated salvage value of $200,000. As of January 1, 2010, Denim estimated the useful life of the building to be 30 years. The building is depreciated using the straight-line method.

 

On January 1, 2020, Denim, Inc. determined the building to have a remaining useful life of 15 years and an estimated salvage value of $300,000.

 

  • What type of accounting change does this represent by placing an “X” in the space provided?

 

____Change in accounting principle.

____Change in accounting estimate.

____Change in reporting entity.

____Correction of an error.

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