Change in Depreciation Method An entity acquired an asset 3 years ago at a cost of 75 million. The depreciation method adopted for the asset was 10 percent reducing balance method. At the end of Year 3, the entity estimates that the remaining useful life of the asset is 8 years and determines to adopt straight-line method from that date so as to reflect the revised estimated pattern of recovery of economic benefits. Show the necessary treatment in accordance of Ind AS 16