Bailey Limited has discovered that the estimated useful life for a material depreciable asset needs to be updated due to a change in the way the asset is being used. The correct accounting treatment for this event is to:
选项：

A:

treat it as a change in an accounting estimate and adjust retrospectively.

B:

treat it as an error and adjust retrospectively.

C:

treat it as a change in accounting policy and adjust prospectively.

D:

treat it as a change in an accounting estimate and adjust prospectively.