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NEW QUESTION: 1
Taylor Corporation has determined that a printing press that it purchased in 2008 for $400,000 has become partially obsolete due to newer equipment purchased in 2010. The press had a book value of
$ 160,000 at December 31, 2010. At the end of the press' life, the estimated value is $40,000, and the net future cash flows from using the machine are estimated to be $90,000. These cash flows have a present value of $73,800 and $32,200, from the future cash flows and residual value, respectively. What amount should Taylor record as "loss due to asset impairment" (Under U.S. GAAP)?
A. $54,000
B. $30,000
C. $32,000
Answer: A
Explanation:
When a fair market is not available, the discounted future cash flows can be used as the cost basis. The present value of the future cash flows is $106,000 ($73,800 + $32,200). The loss is $54,000
($160,000 book value less $106,000).
NEW QUESTION: 2
どのSDMテンプレートは多数のクライアントへの接続を提供し、レイヤ2スイッチのために最も適切ですか。
A. VLAN
B. アクセス
C. ルーティング
D. デフォルト
Answer: A
NEW QUESTION: 3
Refer to the exhibit.
What feature does the given configuration implement?
A. DHCP snooping
B. ARP probing
C. DHCP Secured IP Address Assignment
D. dynamic ARP learning
Answer: C