Rodger Robotics Inc. has been in operation for three years. All of its manufacturing equipment, which has

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Rodger Robotics Inc. has been in operation for three years. All of its manufacturing equipment, which has a useful life of 10 to 12 years, has been depreciated on a straight-line basis. During the 4 th year, Rodger Robotics changes to an accelerated depreciation method for all of its equipment.

(a) Will Rodger Robotics post a gain or a loss on this change?

(b) How will this change be reported?

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