You are given the following statement of comprehensive income for the year ended
31 December 2017, drafted before adjusting the effects of the change in estimate
described in the additional information.
On 1 January 2017, the total estimated useful life was revised to 6 years. The company
uses the reallocation method to account for the changesin estimates. The statementof
the comprehensive income had beendrafted after accounting for depreciation based on
the previous estimates.
The corporation tax rate is 30%