A(n) ______________________________ cost is one that is directly attributable to the system or the system change
Fill in the blank(s) with correct word
direct
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Lex Soaps purchased a machine on January 1 . 2013 . for $18,000 cash. The machine has an estimated useful life of four years and a salvage value of $4,700 . Lex uses the double-declining-balance method of depreciation for all its assets. What will be the machine's book value as of December 31 . 2014?
a. $5,100 b. $4,700 c. $4,500 d. $4,300
U.S. GAAP and IFRS provide criteria for distinguishing operating leases from capital leases. Which of the following is/are true?
a. Under the capital, or finance, lease method, the lessor records the signing of a capital lease the same as if the lessor sold the leased asset for an installment note receivable. b. Under the capital, or finance, lease method, the lessee recognizes interest expense on the lease liability, similar to recognizing interest expense on long-term notes or bonds. c. Under the capital, or finance, lease method, the lessee amortizes the leased asset, similar to recognizing depreciation on buildings and equipment. d. Under the capital, or finance, lease method, the lessee records the leased asset and the lease liability on the balance sheet at the present value of the contractual cash flows at the time of signing the lease. e. all of the above
A company with a ________ structure has an organization chart that reflects its grouping of personnel and resources according to the work that it does.
A. geographic B. customer C. functional D. product
The ____ command can be used to list details about the structure of a procedure, such as information regarding the parameters.
A. UPDATE B. DESCRIBE C. TYPE D. %TYPE