In 2000, Jensen Company decided to change its depreciation method from units-ofproduction to straight-line. The cumulative effect

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In 2000, Jensen Company decided to change its depreciation method from units-ofproduction to straight-line. The cumulative effect of the change to the new method, prior to 2000, was to increase depreciation by $30,000 before tax. How would the change be presented in the financial statements?

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