Match the description for expensing a portion of a long-lived asset with the asset type Amortization Choose Depreciation Choose! Property, plant and equipment Land Depletion Natural resource Intangible asset Not expensed [ Choose Question 21 10 pts When a company makes a change in estimate of useful life for an asset, the accounting treatment required is accounted for in the current period and prospective periods to journalize the effect of the change to beginning period retained earnings to restate prior years financial statements for the effect of the change to joumalize the effect on prior periods to cost of goods sold