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NEW QUESTION: 1
A business is using Extended Sites and have published AuroraStorefrontAssetStore, and has created two B2C stores (Store-A and Store-B) under the Extended Sites seller organization.
Which of the following organizationswill customers of Store-A and Store-B belong to?
A. Store-A owns customers registered on Store-A and Store-B owns customers registered on Store-B
B. All customers belong to Root organization without any descendent organization.
C. All customers belong to the default organization
D. All customers belong to the Asset store organization
Answer: D

NEW QUESTION: 2
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. $600
B. $900
C. $2,400
D. $1,500
Answer: A
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: 3
Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams used the second residence for 50 days and rented the residence for 200 days. Which of the following statements is correct?
A. All mortgage interest and taxes on the property will be deducted to determine the property's net income or loss.
B. A rental loss may be deducted if rental-related expenses exceed rental income.
C. Utilities and maintenance on the property must be divided between personal and rental use.
D. Depreciation may not be deducted on the property under any circumstances.
Answer: C
Explanation:
Explanation
Choice "c" is correct. Because the second property was personally used more than 14 days, any net loss from the rental of the property will be disallowed.
All related expenses must be prorated between the personal use portion and the rental activity portion.
Prorated depreciation is permitted for the rental activity.

NEW QUESTION: 4
Which task is valid when developing REST APIs in IBM Curam SPM?
A. Document the structs and operations in ResourcesConfig.xml so that the documentation appears in Swagger UI.
B. Run 'build database' whenever you modify ResourcesConfig.xml.
C. Specify the mandatory fields in the model.
D. Define operations of type <<rest>> in a class of type <<facade>>.
Answer: C

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