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NEW QUESTION: 1
Mellow Co. depreciated a $12,000 asset over five years, using the straight-line method with no salvage
value. At the beginning of the fifth year, it was determined that the asset will last another four years. What
amount should Mellow report as depreciation expense for year 5?
A. $2,400
B. $1,500
C. $900
D. $600
Answer: D
Explanation:
Choice "a" is correct. Over the first 4 years, the asset would be depreciated down to $2,400. Once it was
determined that the asset would last for another 4 years, $600 would be depreciated each year of that 4
year period. This change is a change in accounting estimate (the estimate being the life of the asset).
Changes is accounting estimate are accounted for in the current year and future years if the change
affects both. Choice "b" is incorrect. This answer is the annual difference between the depreciation
expense IF depreciation expense had been retroactively restated ($24,000 / 8 = $1,500) and the correct
depreciation expense. Retroactive restatement is not appropriate for changes in accounting estimate.
Choice "c" is incorrect. This answer is the depreciation expense IF depreciation had been retroactively
restated ($24,000 / 8 = $1,500). Retroactive restatement is not appropriate for changes in accounting
estimate. Choice "d" is incorrect. This answer is the undepreciated amount at the beginning of the fifth
year or the amount of the annual depreciation expense for each of the first 4 years. Either way, it certainly
is not going to be the depreciation expense for that year because the remaining cost will depreciated over
the remaining period.
NEW QUESTION: 2
Sie haben ein Microsoft 365-Abonnement.
Allen Benutzern werden Microsoft Azure Active Directory Premium-Lizenzen zugewiesen.
Im Geräteverwaltungs-Admin Center legen Sie Microsoft Intune als MDM-Berechtigung fest.
Sie müssen sicherstellen, dass das Gerät automatisch bei Intune registriert wird, wenn die Mitglieder einer Gruppe mit dem Namen Marketing einem Gerät in Azure Active Directory (Azure AD) beitreten. Die Mitglieder der Marketinggruppe müssen auf fünf in Intune registrierte Geräte beschränkt sein.
Welche beiden Optionen sollten Sie verwenden, um die Konfigurationen durchzuführen? Wählen Sie zum Beantworten die entsprechenden Blades im Antwortbereich aus.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.
Answer:
Explanation:
Explanation
Device enrollment manager (DEM) is an Intune permission that can be applied to an Azure AD user account and lets the user enroll up to 1,000 devices You can create and manage enrollment restrictions that define what devices can enroll into management with Intune, including the:
* Number of devices.
* Operating systems and versions.
The Marketing group members must be limited to five devices enrolled in Intune References:
https://docs.microsoft.com/en-us/intune/enrollment/device-enrollment-manager-enroll
https://docs.microsoft.com/en-us/intune/enrollment/enrollment-restrictions-set
NEW QUESTION: 3
You create a stored procedure that retrieves all of the rows from a table named Table1.
You need to recommend a solution to ensure that all of the statements in the stored procedure can be executed if another transaction is modifying rows in Table1 simultaneously.
What should you recommend?
A. Indexes
B. Filegroups
C. A database snapshot
D. Snapshot isolation
Answer: D
Explanation:
Once snapshot isolation is enabled, updated row versions for each transaction are maintained in tempdb. A unique transaction sequence number identifies each transaction, and these unique numbers are recorded for each row version.
The transaction works with the most recent row versions having a sequence number before the sequence number of the transaction.
Newer row versions created after the transaction has begun are ignored by the transaction.
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