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 FIFO to LIFO method for inventory valuation purposes (retrospective application impractical)

(d) Change from presentation of statements of individual companies to presentation of consolidated statements

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

(f) Change in the realizability of certain receivables

(g) Change from LIFO to FIFO method for inventory valuation purposes