Which Of The Following Is Accounted For As A Change In Accounting Principle?

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Which Of The Following Is Accounted For As A Change In Accounting Principle?

a. A change in the estimated useful life of plant assets. b. A change from the cash basis of accounting to the accrual basis of accounting. c. A change from expensing immaterial expenditures to deferring and amortizing them as they become material. d. A change in inventory valuation from average cost to FIFO.
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D. A change in inventory valuation from average cost to FIFO

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