问题如下：
Which of the following statements is least accurate?
选项：
A. The nonrecurring items that are reported net of taxes below net income from continuing operations are the discontinued operations.
B. The nonrecurring items that are reported before taxes above net income from continuing operations are the unusual or infrequent items.
C. A change in useful life of fixed asset reported through retrospective application.
解释：
A change in accounting estimate is handled prospectively.
recurring 活动是一次性活动，不是说unusual infrequent items 和 discontiuned operations是不经常发生，但不会只发生一次的活动吗？？？
