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NEW QUESTION: 1
Welche der folgenden Aussagen sind richtig? Wählen Sie alle zutreffenden.
A. Ein Erweiterungspunkt kann einen expliziten Erweiterungspunkt und einen Erweiterungsabschnitt enthalten.
B. Ein Erweiterungsspot kann eine oder mehrere einfache oder zusammengesetzte '-' Erweiterungen enthalten.
C. Ein Erweiterungsspot kann entweder einen expliziten Erweiterungspunkt und einen Erweiterungsabschnitt oder nur ein neues BAdl enthalten, aber nicht alle drei können sich im selben Erweiterungsspot befinden.
D. Ein Erweiterungsspot kann einen expliziten Erweiterungspunkt, einen expliziten '-' Erweiterungsabschnitt und eine neue BAdl enthalten.
Answer: A,B,C

NEW QUESTION: 2
공정 가치가 US $ 100.000이고 내용 연수가 10 년인 신규 자산을 임대인이 임대하고 있습니다). 아래 상황 중 어떤 것이
임차인의 장부에 금융리스로 임대 하는가?
A. 임대 기간은 8 년입니다.
B. 최소 임대료의 현재 가치는 미화 $ 70.000입니다.
C. 임대 기간은 7 년입니다.
D. 최소 임대료의 현재 가치는 US $ 60.000입니다.
Answer: A
Explanation:
A lease may be classified a lessee a finance lease of an operating lease by a lessee. A finance lease transfers substantially all of the risk and rewards of ownership of the asset to the lessee. A lease is classified at its inception. It normally is classified as a financial lease if for example.
1.The lease providers for the transfer of ownership of the asset by the end of the lease term.
2.The lease contains a bargain purchase option: i.e. to be sufficiently below the fair value reasonably certain.
3.The lease term is for the major part of the economic life of the asset.
4.The present value of the minimum lease payment lease is at least substantially all of the fair value of the leased asset at the inception of the lease.
5.The leased assets are such that they can be used only by the lessee without major modification. Thus, a lease term that is 80%8 / 10) of the economic life of the asset will most likely result in classifying the lease as a finance lease assuming that 80% is a "major part" of the economic life of the asset.

NEW QUESTION: 3
When is stakeholder analysis performed?
A. As soon as the project charter is created.
B. As soon as a business need is identified.
C. As soon as a business solution is identified.
D. As soon as the project sponsor is named.
Answer: B