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NEW QUESTION: 1
Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be used to pay for this equipment. Wolf's passive loss for 1989 is:
A. $5,000
B. $0
C. $4,000
D. $6,000
Answer: A
Explanation:
Explanation
Choice "c" is correct. Wolf's passive loss for 1989 is $5,000 ($100,000 operating loss * 5% interest in partnership).
Choice "a" is incorrect. Wolf did not materially participate in the partnership, so the loss was passive.
Choice "b" is incorrect. Wolf's passive loss of $5,000 could not be reduced by his distributive share of the partnership's "interest income" totaling $1,000. Interest income is considered "portfolio income," and neither the partnership nor a partner can offset it against passive losses.
Choice "d" is incorrect. No items of income or deduction from portfolio income or activities in which the taxpayer materially participates may be combined or offset with passive losses unless the activity generating the loss is completely disposed of in a taxable transaction.
NEW QUESTION: 2
Which of the following conversion is invalid
A. Char Type Value '123' into char type length '2'
B. Xstring Type to String Type
C. Char Type To I
Answer: A,B,C
NEW QUESTION: 3
What are some of the benefits of developing applications on SAP HANA? Note: There are 2 correct answers to this question.
A. Execution of stored procedures is faster due to the in-memory database.
B. Faster response times by using SAP HANA integrated UI rendering.
C. Reliable segregation of OLAPand OLTP workloads on different SAP HANA databases.
D. HTML5-compliant Web-based user interface is supported.
Answer: A,D
NEW QUESTION: 4
あなたはDynamics 365 Financeを使用するビジネスプロセスアナリストです。
組織のビジネスプロセスを開発します。
同様の業界の標準的なビジネスプロセスを確認し、組織に変更を加える必要があります。
Lifecycle Servicesのどのビジネスプロセスライブラリを使用する必要がありますか？回答するには、回答エリアで適切なオプションを選択します。
注：それぞれの正しい選択には1ポイントの価値があります。
Answer:
Explanation:
Explanation
References:
https://docs.microsoft.com/en-us/dynamics365/fin-ops-core/dev-itpro/lifecycle-services/creating-editing-browsin