Grant Company has decided to change the estimate of the useful life of an asset that has been in service for 2 years. Which of the following statements describes the proper way to revise a useful life estimate?

A、Revisions in useful life are permitted if approved by the IRS.
B、Retroactive changes must be made to correct previously recorded depreciation.
C、Only future years will be affected by the revision.
D、Both current and future years will be affected by the revision.