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NEW QUESTION: 1
Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the
proceeds over the carrying amount of the warehouse sold should be reported as a(an):
A. Extraordinary gain, net of income taxes.
B. Gain from discontinued operations, net of income taxes.
C. Part of continuing operations.
D. Reduction of the cost of the new warehouse.
Answer: C
Explanation:
Choice "b" is correct. Part of continuing operations.
Rule: When a fixed asset is sold, gain or loss is recognized as part of income from continuing operations.
The amount of the gain or loss is equal to the difference between the proceeds from the sale and the
carrying amount (FMV) of the fixed asset sold.
Choice "a" is incorrect. The gain is not extraordinary and is shown gross - not net of tax.
Choice "c" is incorrect. The gain is part of continuing operations - not discontinued operations.
Choice "d" is incorrect. The gain is not reported as a reduction of the cost of the new warehouse.

NEW QUESTION: 2
Universal containers has an integration that runs nightly to update the product(product2) object in Salesforce with updated product availability for over 500,000 products. Occasionally(less than 1 time per month) a product record fails to update due to a data validation issue that cannot be predicted in advance.
How should universal Containers monitor this nightly batch import of data into Salesforce so that any error can be corrected promptly?
A. Configure an Enterprise Server Monitoring tool to process ETL success and failure logs.
B. Monitor the Bulk Data Load Jobs page daily for failed batches
C. Configure Salesforce to email an administrator when Bulk API batches fail.
D. Configure the ETL middleware to notify an administrator via email when a record update fails.
Answer: B

NEW QUESTION: 3
技術者がクライアント用にプリンターを構成しています。技術者はプリンタをネットワークに接続しますが、スイッチポートの決定方法がわかりません。スイッチポートを見つけるために、技術者は最初に次のうちどれを行う必要がありますか？
A. スイッチのポートセキュリティを構成します。
B. ルーターのARPテーブルを参照します。
C. デスクトップへのSSHセッションをセットアップします。
D. サーバーでDNSルックアップを実行します。
Answer: B

NEW QUESTION: 4
Cloud Spannerをバックエンドデータベースとして使用するアプリケーションがあります。アプリケーションには非常に予測可能なトラフィックパターンがあります。トラフィックに応じて、Spannerノードの数を自動的に拡大または縮小したいとします。あなたは何をするべきか？
A. 定期的に実行されるcronジョブを作成して、Stackdriverモニタリング指標を確認し、それに応じてSpannerインスタンスのサイズを変更します。
B. Cloud Spanner CPUがしきい値を超えたときにoncall SREメールにアラートを送信するStackdriverアラートポリシーを作成します。 SREはそれに応じてリソースを拡大または縮小します。
C. Cloud Spanner CPUがしきい値を超えたときにGoogle Cloudサポートのメールにアラートを送信するStackdriverアラートポリシーを作成します。 Googleサポートはそれに応じてリソースを拡大または縮小します。
D. Cloud Spanner CPUがしきい値を超えたとき、またはしきい値を下回ったときにアラートをwebhookに送信するStackdriverアラートポリシーを作成します。 HTTPをリッスンし、それに応じてSpannerリソースのサイズを変更するCloud Functionを作成します。
Answer: D