as in this example, though they have a cumulative effect, it;'s the same idea:

Notes to Consolidated Financial Statements


3. Change in Accounting Principle

In the fourth quarter of 2000, the Company changed its method of accounting for revenue recognition in accordance with SAB 101, “Revenue Recognition in Financial Statements,” retroactive to January 1, 2000. This change aligns the revenue recognition policy with certain customer-specific contractual provisions.
Adoption of SAB 101 was recorded as a change in accounting method by reporting the cumulative effect of the change to prior periods in the first period of 2000. The cumulative effect of the change resulted in a charge to earnings of $29,161,000 (net of income taxes of $13,409,000), for the year ended December 29, 2000. The total revenue included in the change was $58,820,000. The effect on 2000 was to increase earnings before the cumulative effect of the change in accounting principle by $20,909,000 ($0.05 per share).
For the three months ended March 31, 2000, the Company recognized $56,546,000 in revenue that was included in the cumulative effect adjustment as of January 1, 2000. The effect of that revenue in the first quarter was to increase earnings by $28,340,000 (net of income taxes of $13,032,000).
For the three months ended June 30, 2000, the Company recognized the remainder of the revenue included in the cumulative effect adjustment as of January 1, 2000. The effect of that adjustment in the second quarter was to increase revenue by $2,274,000 and earnings by $821,000 (net of income taxes of $377,000).
The effects of the quarterly restatement for SAB 101 are shown in Note 13, “Quarterly Financial Data.”