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NEW QUESTION: 1
When a device learns multiple routes to a specific network, it installs the route with:
A. lowest AD (Administrative distance)
B. equal load balancing
C. lowest metric
D. Longest bit Match (highest subnet Mask
Answer: D

NEW QUESTION: 2
Kevin Rathbun, CFA, is a financial analyst at a major brokerage firm. His supervisor, Elizabeth Mao, CFA, asks him to analyze the financial position of Wayland, Inc. (Wayland), a manufacturer of components for high quality optic transmission systems. Mao also inquires about the impact of any unconsolidated investments.
On December 31,2007, Wayland purchased a 35% ownership interest in a strategic new firm called Optimax for $300,000 cash. The pre-acquisition balance sheets of both firms are found in Exhibit 1.

On the acquisition date, all of Optimax's assets and liabilities were stated on its balance sheet at their fair values except for its property, plant, and equipment (PP&E), which had a fair value of $1.2 million. The remaining useful life of the PP&E is ten years with no salvage value. Both firms use the straight-line depreciation method.
For the year ended 2008, Optimax reported net income of $250,000 and paid dividends of $100,000.
During the first quarter of 2009, Optimax sold goods to Wayland and recognized $15,000 of profit from the sale. At the end of the quarter, half of the goods purchased from Optimax remained in Wayland's inventory.
Wayland currently uses the equity method to account for its investment in Optimax. However, given the potential significance of the investment in the future, Rathbun believes that a proportionate consolidation of Optimax may give a clearer picture of the financial and operating characteristics of Wayland.
Rathbun also notes that Wayland owns shares in Vanry, Inc. (Vanry). Rathbun gathers the data in Exhibit 2 from Wayland's financial statements. The year-end portfolio value is the market value of all Vanry shares held on December 31. All security transactions occurred on July 1, and the transaction price is the price that Wayland actually paid for the shares acquired. Vanry pays a cash dividend of $1 per share at the end of each year. Wayland expects to sell its investment in Vanry in the near term and accounts for it as held- for-trading.
Wayland owns some publicly traded bonds of the Rotor Corporation that it reports as held-to-maturity securities.
What amount should Wayland report in its balance sheet as a result of its investment in Optimax at the end of 2008?
A. $352,000.
B. $345,500.
C. $380,500.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Under the equity method, Wayland recognizes its pro-rata share of Optimaxs net income less the additional depreciation that resulted from the increase in fair value of Optimaxs PP&E.
Pro-rata share of Optimaxs net income 587,500 [$250,000 x 35%]
Less: Additional depreciation from PPE 7.000 [($200,000 / 10 years) x 35%] Equity income $80,500 Wayland's investment account on the balance sheet increased by its equity income and decreased by the dividends received from the investment.
Beginning investment account$300,000
Equity income from Optimax 80.500
Less: Dividends received35.000 [$100,000 dividends x 35%]
Ending investment account $345,500
(Study Session 5, LOS 21.b)

NEW QUESTION: 3
A user is planning to use AWS CloudFormation. Which of the below mentioned functionalities does not
help him to correctly understand CloudFormation?
A. CloudFormation does not charge the user for its service but only charges for the AWS resources
created with it
B. CloudFormation follows the DevOps model for the creation of Dev & Test
C. CloudFormation provides a set of application bootstrapping scripts which enables the user to install
software
D. CloudFormation works with a wide variety of AWS services, such as EC2, EBS, VPC, IAM, S3, RDS,
ELB, etc
Answer: B
Explanation:
AWS CloudFormation is an application management tool which provides application modeling,
deployment, configuration, management and related activities. It supports a wide variety of AWS services,
such as EC2, EBS, AS, ELB, RDS, VPC, etc. It also provides application bootstrapping scripts which
enable the user to install software packages or create folders. It is free of the cost and only charges the
user for the services created with it. The only challenge is that it does not follow any model, such as
DevOps; instead customers can define templates and use them to provision and manage the AWS
resources in an orderly way.
Reference: http://aws.amazon.com/cloudformation/faqs/