View Policies Current Attempt in Progress Match the accounting changes to the following series of situations. 1. Change due to debiting a new asset to an expense account. 2. Change from FIFO to weighted average costing. Change in accounting estimate Change in accounting policy 3. Change due to failure to recognize unearned portion of revenue. Error correction 4. Change in amortization period for an intangible asset. 5. Change in the calculation of warranty liabilities. 6. Change due to failure to recognize and accrue income. 7. Change in residual value of a depreciable plant asset. 8. Change from an unacceptable accounting policy to an acceptable accounting policy. 9. Adoption of a new accounting standard. 10. Change due to expensing prepaid assets. 11 Chanoe from ctraiaht-linata dauble derlinina-halanre mathand anfenceciation: 5. Change in the calculation of warranty liabilities. 6. Change due to failure to recognize and accrue income. 7. Change in residual value of a depreciable plant asset. 8. Change from an unacceptable accounting policy to an acceptable accounting policy. 9. Adoption of a new accounting standard. 10. Change due to expensing prepaid assets. 11. Change from straight-line to double declining-balance method of depreciation. 12. Change in estimated service life of a depreciable plant asset. 13. Change from one acceptable policy to another acceptable policy. 14. Change due to understatement of inventory. 15. Change in estimated net realizable value of accounts receivable