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NEW QUESTION: 1
Which of the following is not an appropriate basis for measuring the cost of property, plant, and equipment?
A. All costs incurred in the construction of a plant building, from excavation to completion, should be considered as part of the asset's cost.
B. Proceeds obtained in the process of readying land for its intended purpose, such as from the sale of cleared timber, should be recognized immediately as income.
C. The costs of improvements to equipment incurred after its acquisition should be added to the asset's cost if they increase future service potential.
D. The purchase price, freight costs and installation costs of a productive asset should be included in the asset's cost.
Answer: B
Explanation:
Accordingly, items of property, plant, and equipment PPE that meet the recognition criterion are initially measured at cost. The cost includes the purchase price minus trade discounts and rebates. plus purchase taxes) and the directly attributable costs of bringing the assets to working condition for their intended use. Directly attributable costs include site preparation, installation, initial delivery and handling architect and equipment fees, costs of removing the assets and restoring the site. etc. Accordingly, the cost of land includes the 5 'f obtaining the land and readying it for its intended uses. but it is inappropriate to recognize the pro, ' ,,is n rated to site preparation immediately in profit or loss. They should be treated as reductions in the price of the land.

NEW QUESTION: 2
Which of the following is best practice to put at the end of an ACL?
A. Implicit allow
B. SNMP string
C. Implicit deny
D. Time of day restrictions
Answer: C

NEW QUESTION: 3
Which backup technique is the slowest in terms of backup time?
A. full backup
B. mirror backup
C. incremental backup
D. differential backup
Answer: B

NEW QUESTION: 4
Why should the architect assign the Custom load evaluator to all applications in the server farm?
A. It reduces the length of time it takes for the users in the Engineers and Marketing user groups to access these applications.
B. It ensures that the applications are launched on the least loaded server in the farm.
C. It increases the priority of the applications.
D. It allots more CPU to sessions in which these applications are opened.
Answer: A