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NEW QUESTION: 1
In April 30, 20X4, Deer Corp. approved a plan to dispose of a component of its business. For the period
January 1 through April 30, 20X4, the component had revenues of $500,000 and expenses of $800,000.
The assets of the component were sold on October 15, 20X4 at a loss. In its income statement for the
year ended December 31, 20X4, how should Deer report the component's operations from January 1 to
April 30, 20X4?
A. $300,000 should be reported as a loss from operations of a component and included in loss from
discontinued operations.
B. $300,000 should be reported as part of the loss on disposal of a component and included as part of
continuing operations.
C. $300,000 should be reported as an extraordinary loss.
D. $500,000 and $800,000 should be included with revenues and expenses, respectively, as part of
continuing operations.
Answer: A
Explanation:
Choice "d" is correct. Once the decision has been made to dispose of a component of a business and that
component meets the criteria to be classified as held for sale, the operating results of the component for
the period reported on, and any gain or loss from the disposal, should be reported separately from
continuing operations, net of tax. In this question, the component was classified as held for sale and was
sold in the same year.
Thus, in 20X4, the results of operations, the $300,000 ($500,000-$800,000) loss, are reported as a loss
from discontinued operations. The loss on disposal would be reported as part of that loss from
discontinued operations also.
Choice "a" is incorrect. The results of operations prior to the decision date, and also after the decision
date, are reported separately from the results of continuing operations as a part of discontinued
operations. Choice "b" is incorrect. The results of operations prior to the decision date, and also after the
decision date, are reported separately from the results of continuing operations as a loss from operations
of a component and included in loss from discontinued operations.
Choice "c" is incorrect. The results of discontinued operations are not reported as an extraordinary item.
NEW QUESTION: 2
In order to perform a password recovery for the admin user on a Cisco VCS appliance, what must an engineer do?
A. Connect via SSH.
B. Connect to the serial port.
C. Connect to LAN port 1.
D. Connect via Telnet to the Cisco VCS.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Resetting a forgotten administrator or root password
If you forget the password for the default admin account or any other administrator account, log in to the VCS using the account of another administrator with read/write access and change the password.
However, if you do not have any other administrator accounts with read/write access, or have forgotten the passwords for them all, it is possible to set a new password for the admin account using the following procedure. This can also be used if you have forgotten the password for the root account:
1. Connect a PC to the VCS using the serial cable as per the instructions in steps 1 and 2 of Initial configuration using serial cable.
2. Reboot the VCS.
3. Login from the PC with the username pwrec.
No password is required.
4. Select the account (root or admin) whose password you wish to change.
You will be prompted for a new password. The pwrec account is only active for one minute following a restart. Beyond that time you will have to restart the system again to change the password.
NEW QUESTION: 3
Northern trail Outfitters (NTO) runs its entire out of an enterprise data warehouse (EDW), NTD's sales team starting to use Salesforce after a recent implementation, but currently lacks data required to advanced and opportunity to the next stage.
NTO's management has research Salesforce Connect and would like to use It to virtualize and report on data from the EDW within Salesforce. NTO will be running thousands of reports per day across 10 to 15 external objects.
What should a data architect consider before implementing Salesforce Connect for reporting?
A. OData callout limits per day
B. Maximum number for records returned
C. Maximum external objects per org
D. Maximum page size for server-driven paging
Answer: A