Indicate with the appropriate letter the nature of each adjustment described below:

Type of Adjustment

A$.$ Change in accounting principle $($reported retrospectively$).$

B$.$ Change in accounting principle $($exception reported prospectively$).$

C$.$ Change in estimate.

D$.$ Change in estimate resulting from a change in principle.

E$.$ Change in reporting entity.

F$.$ Correction of an error.

$\backslash$table$[[$Adjustment$,\backslash$table$[[$Type of$],[$Adjustment$]]],[1.$ Change from expensing extraordinary repairs to capitalizing the expenditures.,$],[2.$ Change in the residual value of machinery.,$],[3.$ Change from FIFO inventory costing to LIFO inventory costing.,$],[4.$ Change in the percentage used to determine warranty expense.,$],[5.$ Change from LIFO inventory costing to FIFO inventory costing.,$],[\backslash$table$[[6.$ Change from reporting am investment by the equity method due to a reduction in$],[$the percentage of shares owned.$]],],[7.$ Change in the composition of a group of firms reporting on a consolidated basis.,$],[8.$ Change from FIFO inventory costing to average inventory costing.,$],[9.$ Change from sum$-$of$-$the$-$years'$-$digits depreciation to straight$-$line depreciation.,$],[10.$ Change in actuarial assumptions for a defined benefit pension plan.,$]]$