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NEW QUESTION: 1
Auf welche Weise hilft HPE OneSphere Kunden, ihr Rechenzentrum zu vereinfachen?
A. Es glättet die Rechenzentrumsstruktur und macht komplexe Technologien überflüssig.
B. Es hilft Kunden, ihre Cloud-Workloads von öffentlichen Clouds von Drittanbietern auf eine öffentliche HPE Cloud zu migrieren.
C. Unterstützt die Automatisierung der gesamten lokalen Umgebung über API ?.
D. Es wurde entwickelt, um einfachere Wasserfallentwicklungsmodelle als Dev0ps zu ermöglichen.
Answer: A

NEW QUESTION: 2
ICMP Echo IP SLAはどの2つのサービスを提供できますか？ （2つ選択してください。）
A. ネットワークパフォーマンスの監視
B. 在庫管理
C. ネットワークデバイスの可用性レポート
D. 資産減価償却報告
E. デバイス間のハードウェア情報交換
Answer: A,C

NEW QUESTION: 3
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.

Exhibit 2 contains selected information from Viper's financial statement footnotes.

What is the appropriate adjustment, if any, if the Pinto bonds are reclassified as available-for-sale securities during 2010?
A. Any unrealized gain or loss, as of the date of reclassification, is immediately recognized in Viper's net income.
B. No adjustment is necessary because reclassification to/from available-for-sale is strictly prohibited under U.S. GAAP and IFRS.
C. The difference between the fair value and the carrying value on the date of reclassification is recognized in Viper's other comprehensive income.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Reclassifying a hcld-to-maturity security to availablc-fbr-sale involves siating the investment on the balance sheet at fair value and recognizing the difference in the fair value and the carrying value as other comprehensive income. (Study Session 5, LOS 21.a)