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Change in Asset Useful Life Estimate

Adjusting the monthly depreciation because a machine is now expected to last longer than originally planned.

Account NameTypeDebit ($)Credit ($)
Depreciation Expense (New Rate)Expense (+)400.00-
Accumulated DepreciationContra-Asset (+)-400.00

💡 Accountant's Note

A change in estimate is 'Prospective.' You don't fix the past; you just calculate the remaining book value and spread it over the new remaining years.

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