For each of these situations, indicate whether this is a:

Change in accounting policy OR Change in accounting estimate OR Error correction

- a. b. c.	Change due to debiting a new asset to an expense account.
- a. b. c.	Change from FIFO to weighted average costing.
- a. b. c.	Change due to failure to recognize unearned portion of revenue.
- a. b. c.	Change in amortization period for an intangible asset.
- a. b. c.	Change in the calculation of warranty liabilities
- a. b. c.	Change due to failure to recognize and accrue income.
- a. b. c.	Change in residual value of a depreciable plant asset.
- a. b. c.	Change from an unacceptable accounting policy to an acceptable accounting policy.
- a. b. c.	Adoption of a new accounting standard.
- a. b. c.	Change due to expensing prepaid assets.
- a. b. c.	Change in estimated service life of a depreciable plant asset.
- a. b. c.	Change from one acceptable policy to another acceptable policy.
- a. b. c.	Change due to understatement of inventory.
- a. b. c.	Change in estimated net realizable value of accounts receivable.

a.	Change in accounting policy
b.	Change in accounting estimate
c.	Error correction