Borgquist Corporation purchased a patent on January 2, 2008, for $400,000. Its original life was estimated to be 10 years. However, in December of 2011, Borgquist’s controller received information proving conclusively that the product protected by the Borgquist patent would be obsolete within three years. Accordingly, the company decided to write off the unamortized portion of the patent cost over four years beginning in 2011. How would the change in estimate be reflected in the accounts for 2011 and subsequent years?