Indicate with the appropriate letter the nature of each adjustment described below:

Type of Adjustment

A. Change in accounting principle (reported retrospectively)
B. Change in accounting principle (exception reported prospectively)
C. Change in estimate
D. Change in estimate resulting from a change in accounting principle
E. Change in reporting entity
F. Correction of an error

_____1 Change from expensing extraordinary repairs to capitalizing the expenditures.
_____2 Change in the residual value of machinery.
_____3 Change from FIFO inventory costing to LIFO inventory costing.
_____4 Change in the percentage used to determine bad debts.
_____5 Change from LIFO inventory costing to FIFO inventory costing.
_____6 Change from reporting an investment by the equity method due to a reduction in the percentage of shares owned.
_____7 Change in the composition of a group of firms reporting on a consolidated basis.
_____8 Change from sum-of-the-years'-digits depreciation to straight-line depreciation.
_____9 Change from the percentage-of-completion method by a company in the long-term construction industry.
_____10 Change in actuarial assumptions for a defined benefit pension plan.