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NEW QUESTION: 1
A company is considering making material adaptations to its warehouse and equipment. These costs will be $25,000,000 and will have a benefit period of 10 years. The income tax rate during this period will be 30%. The company is considering the effects of capitalizing the costs versus expensing the cost. In year one, which of the following would be true concerning post-tax income?
A. The expensing would have $22,500,000 less in net income
B. The expensing would cause $15,750,000 less in net income.
C. The expensing would cause $25,000,000 less in net income.
Answer: B
Explanation:
In the first year, expenses would be $25,000,000 if the costs were expensed. If costs were capitalized, expenses would be $2,500,000 ($25,000,000/10). The difference in the expenses is
$ 22,500,000, before the tax effect, and $15,750,000 after taxes ($22,500,000 x .7). If the costs were expensed in the first year, net income would be $15,750,000 less.

NEW QUESTION: 2
What operation is supported by Representational State Transfer (REST)?
A. Service provider programmatically integrates and sequences HTTP methods used to manipulate resources.
B. Service requestor encapsulates the body of a REST message in an XML file and transfers the file over IP.
C. Service provider stores the application state to keep track of all resource manipulations.
D. Service requestor performs actions on a resource by using the resource representation.
Answer: D

NEW QUESTION: 3
Which of the following is the GREATEST advantage of implementing a risk management program?
A. Reducing residual risk
B. Promoting a risk-aware culture
C. Improving security governance
D. Enabling risk-aware decisions
Answer: D