When a company makes a change in an asset's residual value or useful life, the ________.

A) asset's remaining depreciable book value is spread over the asset's remaining life

B) asset's original cost is spread over the asset's remaining life

C) asset's total current accumulated depreciation is spread over the asset's remaining life

D) asset's remaining book value (excluding any residual value) is spread over the asset's remaining life

E) none of the above