Which of the following is a factor considered in establishing the present value of a bond? O Face value to be repaid at maturity O Market interest rate Contractual interest rate O All of the above Which of the following is not considered a change in accounting estimate? Change in an asset's useful life. Change in allowance for doubtful accounts. Change in an asset's residual value. Change in depreciation method. An intraperiod tax allocation involves the procedure of associating income tax expense with the specific item that directly affects the income tax for the period. O True O False