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Which of the following is not a change in accounting principle? a. A change from completed-contract to percentage-of-completion b. A change from FIFO to average

Which of the following is not a change in accounting principle?

a. A change from completed-contract to percentage-of-completion

b. A change from FIFO to average cost

c. A change in the estimated useful life of new plant assets

d. A change from LIFO to FIFO for inventory valuation

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