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NEW QUESTION: 1
If a lease agreement transfers substantially all of the risks and rewards of ownership to the lessee, the asset amount is recognized on the lessee's records as a(n) <List A} asset, and the lease is classified as a <List B} lease.

A. Option B
B. Option C
C. Option A
D. Option D
Answer: C
Explanation:
A lease agreement transfers the risks and rewards of ownership of the lessee it is treated as finance because the transaction is in essence an installment purchase. Accordingly, the lessee records a depreciable asset and a liability. Moreover, IAS 38. Intangible Assets, specifically does not apply to bases that are within the scope of IRS 17, Leases. A finance lease is therefore presented as an item of property, plant, and equipment, that is, as a tangible asset.

NEW QUESTION: 2
Which of the following are layout-related methods called by the framework on views, and you can override them when customizing a view? (Choose two)
A. onDraw().
B. onSizeChanged().
C. onMeasure().
D. onKeyUp().
Answer: B,C
Explanation:
Android ATC Self Study Guidehttp://www.androidatc.com/pages-19/Self-Study

NEW QUESTION: 3
Holly is the project manager of the NDS project and she is 85 percent complete with her project though she should be 95 percent complete. Her project has a BAC of $9,850,400 and she has spent $8,011,221 to date. What is Holly's schedule performance index for this project?
A. 0.98
B. Ten percent
C. 1.07
D. 0.89
Answer: D
Explanation:
The schedule performance index is found by dividing the earned value by the planned value. For
Holly's project, it would be as follows:
SPI = EV/PV
= (0.85*9,850,400)/(0.95*9,850,400)
=8,372,840/9,357,880
=0.89
Schedule performance index (SPI) is the measure of schedule efficiency on a project. It is used in
trend analysis to predict future performance. SPI is the ratio of earned value to planned value. The
SPI is calculated based on the following formula:
SPI = Earned Value (EV) / Planned Value (PV)
If the SPI value is greater than 1, it indicates better than expected performance, whereas if the
value is less than 1, it shows poor performance. The SPI value of 1 indicates that the project is
right on target.
Answer option D is incorrect. Ten percent is not a valid calculation for this question.
Answer option B is incorrect. 0.98 is the cost performance index.
Answer option A is incorrect. 1.07 is the to-complete performance index based on the BAC.