Which of the following will be reported as a change in principle, but may NOT be able to be accounted for retroactively in all cases? Select one: to. Change from decreasing rate (DDB) to sum of the digits to depreciate all assets of a toy retailer. b. Changing from the percentage of completion method to the completed contract method in a construction sompany. c. Change in accounting books from the FIFO method to the LIFO method. d. Change in accounting books from the LIFO method to the weighted average method