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Which of the following is not a change in accounting estimate? a)Change because of charging a new asset directly to an expense account. B) Change

Which of the following is not a change in accounting estimate? a)Change because of charging a new asset directly to an expense account. B) Change in expected recovery of an account receivable. c) Change from expensing to capitalizing certain costs because of a change in periods benefited. d) Change in life of a depreciable plant asset.

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