identify the correct accounting treatment for the changes if any related to the prec 610583

Identification and Accounting for Changes and Errors – The following are several independent events:

1. A partnership is preparing to become a corporation and sell stock to the public. At this time, it is decided to switch from accelerated to straight-line depreciation.

2. A company has been debiting half its advertising costs to an intangible asset account and amortizing these costs over three years.

3. A company has been using accelerated depreciation. It now estimates that the pattern of benefits to be received in the future will be equal each period, so it decides to change to the straight-line depreciation method.

4. A company has been using straight-line depreciation in its property, plant, and equipment. It is now buying a new type of machine and elects to use accelerated depreciation on the new machines.

5. A company has been expensing all its manufacturing cost variances. It decides to allocate them between cost of goods sold and inventory in the future.

Required

Identify the correct accounting treatment for the changes (if any) related to the preceding events.