________ are information systems that support the management and delivery of documents including reports, Web pages, and other expressions of employee knowledge.
A. Content Management Systems (CMS)
B. Data Transfer Protocols (DTP)
C. Online Analytical Processing (OLAP) systems
D. Document Delivery System (DDS)
E. Decision Support Systems (DSS)
Answer: A
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Bev's Beverages is negotiating a lease on a new piece of equipment that would cost $87,000 if purchased. The equipment falls into the MACRS 3-year class, and it would be used for 3 years and then sold, because the firm plans to move to a new facility at that time. The estimated value of the equipment after 3 years is $33,000. A maintenance contract on the equipment would cost $2,700 per year, payable at the beginning of each year. Alternatively, the firm could lease the equipment for 3 years for a lease payment of $20,200 per year, payable at the beginning of each year. The lease would include maintenance. The firm is in the 20% tax bracket, and it could obtain a 3-year simple interest loan, interest payable at the end of the year, to purchase the equipment at a before-tax cost of 8.3%.
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