Analyze each case and choose the appropriate type of change and approach under type are three options: policy, estimate, accounting error. under approach there are three options: prospective, retrospective with restatement, and retrospective no restatement f) Straight-line depreciation for the past three years has been calculated with no deduction for residual value because none was expected; management now believes a residual value of 10% of original cost is appropriate. Type: Approach: select answer select answer g) Changed from revenue recognition at cash collection to revenue recognition at point of delivery to conform to long-estimated industry standard. Type: Approach: select answer select answer h) New accounting principle required by GAAP. Type: Approach: select answer select