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NEW QUESTION: 1
On January 31, Year 3, a company prepaid the US $72,000 rental fee for a parking lot it leases. The rental fee covered a 3-year period beginning February 1, Year 3. What is the effect of this transaction on the December 31 Year 3, financial statements for each of the following?
A. Option D
B. Option A
C. Option C
D. Option B
Answer: D
Explanation:
The US $72,000 rental fee should be recognized as expense evenly over the 36-month duration of the lease. In Year 3, US $22,000 should be deferred to current expenses [(US $72,000 36 months) x 11 months], and US $50,000 should be deferred as prepaid expense. On January 1. a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end the parking and storage facility that was purchased for US $150.000 has a fair value of US $250.000 The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.
NEW QUESTION: 2
A. Exim
B. Sendmail
C. SMTPd
D. Procmail
E. Postfix
Answer: A,B,E
NEW QUESTION: 3
An IBM Tivoli Storage Manager administrator has 123 nodes backing up to the server. Over several weeks the administrator notices that more volumes are being used up even when the amount of data has not increased significantly. What are two reasons why this would happen?
A. Reclamation threshold for LTOTAPE storage pool is set to 50.
B. Reclamation threshold for LTOTAPE storage pool is set to 1.
C. Collocation by node for LTOTAPE storage pool is set.
D. Reclamation threshold for LTOTAPE storage pool is set to 100.
E. Collocation by volume group for LTOPOOL
Answer: A,E
NEW QUESTION: 4
To be eligible to vote in the town of Clayton, a person must be a citizen of the town and at least 18 years of age. Of the town's 5000 residents, 3000 are at least 18 years old. Of these, 2700 have registered to vote.
A pool of 35 Clayton jurors is to be randomly selected next month from the town's registered voters. Luis, who is 15 years old, lives in Clayton.
What is the probability Luis will be among those selected for the jury pool next month?
A) 0 B)
C)
D)
E)Not enough information is given.
A. Option A
B. Option D
C. Option B
D. Option C
E. Option E
Answer: A