Following a revision of useful life, the annual depreciation of an asset at Tarnaise rises from 15,000 to 18,000 from 2025; the difference will recur over the following 4 years. Compute the effect on 2025 to be disclosed and the expected cumulative effect on those future years.
- Annual depreciation before revision
- 15,000
- Revised annual depreciation
- 18,000
- Future years affected
- 4