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NEW QUESTION: 1
Which of the following statements is (are) true with respect to valuation impairments under the US
GAAP?
I). An asset is deemed as impaired if its book value exceeds its expected discounted cash flows.
II). The amount of the write-down is equal to the difference between the asset's book value and the present value of its expected cash flows even if the fair market value is available.
III). The amount of the write-down must appear on the income statement as part of continuing operations.
IV). Once the impairment has been eliminated, the asset's book value may be written back up again to better reflect economic reality.
A. I and II.
B. III only.
C. III and IV.
Answer: B
Explanation:
I is incorrect because the rule stipulates that the book value of the asset must exceed its undiscounted cash flows.
II is incorrect because the amount of the write-down is equal to the difference between the asset's book value and its fair market value (if it is available).
IV is incorrect because once an asset is written down, it may not be written back up again, even as the circumstances turn favorable again.

NEW QUESTION: 2
An Ansible inventory may contain which of the following? (Choose all that apply.)
A. Groups
B. Hosts
C. Plays
D. Variable declarations
Answer: A,B,D
Explanation:
Groups of hosts (and even groups of groups) may be defined within an inventory. The primary purpose of an Ansible inventory is to maintain a list of hosts with which Ansible may interact.

NEW QUESTION: 3
ネストされたディレクトリ構造では、特定の数のサブディレクトリを検索するようにコマンドを制限するために、どのコマンドラインオプションが使用されますか？
A. -maxdepth
B. -dirmax
C. -n
D. -s
E. -maxlevels
Answer: A