Excess Depriciation Treatment when there is a change in accounting estimate

When there is a change in useful life of an asset for example from 10 to 5 years then the depreciation charged will increase by a certain amount. How should the difference in depreciation from one year to another be treated? Will the excess depreciation be recognized in the SOCIE and be transferred form OCE to RE just like the excess depreciation as a result of revaluation?