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NEW QUESTION: 1
Plantation should treat Lease B as a(n):
A. Operating lease. charging US $3,500 in rental expense and US $500 in executor costs to annual operations.
B. Finance lease with an initial asset value of US $9,590.
C. Finance lease with an initial asset amount of US $10,960
D. Finance lease with an initial asset value of US $10,200.
Answer: B
Explanation:
A finance lease is one in which the risks and rewards of ownership are transferred to the lessee. For accounting purposes, the lessee treats a finance lease as similar to the purchase of an asset capitalized at the fair value of the leased asset or, if lower the present value of the minimum lease payments. The lessee's minimum lease payments include the required payments, excluding contingent rent and executor costing taxes and insurance), plus any amounts guaranteed by the lessee or a related party. If a bargain purchase option exists, however, minimum lease payments equal the required payments plus the amount of the option. If the present value of the minimum lease payments calculated without guaranteed amounts or a bargain purchase option) is substantially all of the asset's fair value, the lease normally is accounted for as a finance lease. Given that the executor costs associated with the lease are to be paid by the lesser.
A portion of the lease rental price is for those costs. not for the asset. Consequently the annual minimum lease payment equals the annual payment minus the executory costs. or US $3,500$4,000 yearly rental - $500). The present value of the minimum lease payments is therefore US $9,590 $3,500 x 2.74), which is substantially all of the fair value of the asset. Thus the lease should be capitalized. The appropriate amount of the initial asset value is the present value of the minimum lease payments calculated above.

NEW QUESTION: 2
You have a hosted Exchagne organization. All servers in the organization have Exchange
Server 2010 Service Pack 1 (SP1) installed.
Select the proper DNS record to create when you deploy federating delegation (choose all
that apply)
A. MG (mail group record)
B. A record
C. TXT record
D. MX (mail exchange record)
Answer: B,C
Explanation:
Explanation/Reference:
http://technet.microsoft.com/en-us/library/ff601760.aspx
Create a TXT record for federated delegation
Create anAutodisvover DNS record (CNAME)

NEW QUESTION: 3
ユーザーが、米国東部地域での推定使用料金に対してAWSCloudWatchアラームを設定しました。
見積もり料金に関して、以下の説明のうち正しくないものはどれですか？

A. すべてのAWSサービスの推定料金が含まれます
B. メトリックデータには、その地域に固有のデータが表示されます
C. メトリックデータはすべての地域のデータを表します
D. 過去14日間の推定料金データを保存します
Answer: B
Explanation:
When the user has enabled the monitoring of estimated charges for the AWS account with AWS CloudWatch, the estimated charges are calculated and sent several times daily to CloudWatch in the form of metric data. This data will be stored for 14 days. The billing metric data is stored in the US East (Northern Virginia. Region and represents worldwide charges. This data also includes the estimated charges for every service in AWS used by the user, as well as the estimated overall AWS charges.

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