An asset is being depreciated over a 10 year useful life. At the end of the fifth year, company management determines that the asset will probably only last three more years. How should this change be handled?

		No changes should be made in the depreciation calculation.
		The financial statements for the past four years should be changed to reflect only eight years of depreciation.
		The change should be reflected in only the future years' financial statements.
		The change should be reflected in the current and future years' financial statements.
		None of the above