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Identification and Accounting for Changes and Errors The following are independent events: Required: Identity the correct accounting treatment for the changes (f any) related to the preceding everts. 3. A partnership is preparing to become a corporation and seli stock to the public. At this time, it decides to switch from accelerated to straight-line depreciation. b. A compary has been debiting half its advertising costs to an intangible asset account and amortiring these costs over 3 years. c. A company has been using accelerated depreciation. It now estimates that the pattern of bernefits to be received in the future will be equal each period, so it decides change to the straight-line depreciation method. d. A company has been using straight-line depreciation for its property, plant, and equipment, It is now buying a new type of machine and elects to use acceierated depreciation on the new machine. e. A company switches from capitaliaing certain expenditures to expensing them due to the issuance of an Accounting Standards Update that makes capitalization of these expendtures ne longer generally accepted. Identification and Accounting for Changes and Errors The following are independert events: Required: Identify the correct accounting treatment for the changes (it any) related to the preceding events. a. A partnership is preparing to become a corporation and sell stock to the public. At this time, it decides to switch from accelerated to straight-line depreciation. b) Itising costs to an intanglble asset account and amortizing these costs over 3 years. T change in acceunting entimate c Change in accounting principle Correction of an accounting error rreciation. It now estimates that the pottern of benefits to be received in the future will be equal each period, so it decides thod. d. A company has been using straight-line depreciation for ins property, plant, and equipment. It is now buying a new type of machine and elects to ase accelerated depreciation on the new machine. 6. A company switches from capitakring certain expenditures to expensing them due to the issuance of an Accounting Standards Upeate that makes capitalization of these expenditures no longer generally accepted