Swalberg Corporation purchased a patent on January 2, 2003, for $600,000. Its original life was estimated to be 15 years. However, in December of 2008, Swalberg’s controller received information proving conclusively that the product protected by the Swalberg patent would be obsolete within four years. Accordingly, the company decided to write off the unamortized portion of the patent cost over five years beginning in 2008. How would the change in estimate be reflected in the accounts for 2008 and subsequent years?