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NEW QUESTION: 1
Plantation should treat Lease B as a(n):
A. Finance lease with an initial asset value of US $9,590.
B. Finance lease with an initial asset value of US $10,200.
C. Operating lease. charging US $3,500 in rental expense and US $500 in executor costs to annual operations.
D. Finance lease with an initial asset amount of US $10,960
Answer: A
Explanation:
A finance lease is one in which the risks and rewards of ownership are transferred to the lessee. For accounting purposes, the lessee treats a finance lease as similar to the purchase of an asset capitalized at the fair value of the leased asset or, if lower the present value of the minimum lease payments. The lessee's minimum lease payments include the required payments, excluding contingent rent and executor costing taxes and insurance), plus any amounts guaranteed by the lessee or a related party. If a bargain purchase option exists, however, minimum lease payments equal the required payments plus the amount of the option. If the present value of the minimum lease payments calculated without guaranteed amounts or a bargain purchase option) is substantially all of the asset's fair value, the lease normally is accounted for as a finance lease. Given that the executor costs associated with the lease are to be paid by the lesser.
A portion of the lease rental price is for those costs. not for the asset. Consequently the annual minimum lease payment equals the annual payment minus the executory costs. or US $3,500$4,000 yearly rental - $500). The present value of the minimum lease payments is therefore US $9,590 $3,500 x 2.74), which is substantially all of the fair value of the asset. Thus the lease should be capitalized. The appropriate amount of the initial asset value is the present value of the minimum lease payments calculated above.

NEW QUESTION: 2
Which service must you activate to use the annunciator feature?
A. Cisco Extended Functions
B. Cisco Messaging Interface
C. Cisco IP Media Streaming App
D. Cisco IP Voice Media Streaming App
Answer: D

NEW QUESTION: 3
Under the NetWitness Trust Model, in order to log in to multiple services a user need only have an account on which device?
A. Concentrator.
B. Windows Domain Controller
C. NetWitness Server
D. Packet Decoder
Answer: A

NEW QUESTION: 4
An organization's development team creates an application to put behind the F5 LTM device. The application can be quite load intensive at first, and then evens out over time. The team's load balancing method needs to select a pool after taking into account the pool member's response over the time to avoid landing on a busy pool member.
Which of the following load balancing methods meets this requirement?
A. Fastest (application)
B. Dynamic (node)
C. Observed (member)
D. Predictive (member)
Answer: D