For each of the following items, indicate the type of accounting change and how each is recognized in the accounting records in the current year.

(a) Change from straight-line method of depreciation to sum-of-the-years'-digits

(b) Change from the cash basis to accrual basis of accounting

(c) Change from cost-recovery to percentage-of-completion method on construction contracts.

(d) Change due to failure to record depreciation in a previous period

(e) Change in the realizability of certain receivables

(f) Change from average cost to FIFO method for inventory valuation purposes.