Which one of the following situations correctly describes how to account for a change in estimate? A. A client amortizes computer hardware over four years and computer software over two years. While preparing the current-year financial statements, it was discovered that all computer hardware was being amortized over two years, rather than four. The client has adjusted the current-year depreciation calculation and plans to amortize over the remaining useful life. B. In the current period, a client decided to switch from reporting depreciation as an administrative expense to including it in cost of goods sold. C. In reviewing the depreciation schedule for last year, an adding error was found, which resulted in an overstatement of prior-year depreciation expense by $10,000. The client adjusted the overstatement in the current period. D. A client purchased some new equipment last year and determined that it should be amortized over five years. In the current year, a new model of the equipment was announced and your client plans on replacing the equipment next year. The client has revised the depreciation period of the existing equipment to the two remaining years.