Adams Farms is the largest farming conglomerate in the tri-state area, with its headquarters located in Southern Alabama. They farm non-organic and organic corn and soybeans as well as raise pigs and cows for sale. Additionally, they have a commercial farming equipment sector. Starting in the fourth quarter of 2020, Adams is contemplating changing the allowance measurement for doubtful accounts from a composite factor to a client aging schedule, which they argue is more relevant to and preferred by their target investors.

They estimate that the effect of this change would have made the 2019 statements reflect $27,000 more in bad debt expense, and bad debt expense would have been $10,000 less in 2018.

Please give the accounting codification that would be needed for this.