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  • Exam Code: S2000-022
  • Exam Name: IBM Cloud DevSecOps v2 Specialty
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1
Under US GAAP accounting, R&D expenses cannot be capitalized. They must be expensed as and when incurred. Which of the following is NOT a reason to support this practice?
A. In most cases, there is a significant lag between R&D expenses and the determination of the potential success of the research.
B. R&D expenses are difficult to measure and hence, must be expensed in accordance with accrual accounting principles.
C. Most R&D activities represent intangible benefits which are hard to evaluate objectively from an accounting perspective.
D. There remains a high uncertainty about the ultimate benefits to be derived from the R&D activities on which the expenses are incurred.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Note that R&D expenses are, for the most part, are clearly ear-marked as such and hence, are not difficult to measure. Of course, some of these expenses go into generating tangible assets like laboratories and flasks but these are easily measurable and do get capitalized under US GAAP. The other three reasons imply that it is difficult to measure the present value of the assets being generated (if at all) by the research. This prevents a consistent and reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution of expensing all the R&D costs.

NEW QUESTION: 2
You are working in a computer forensic lab. A law enforcement investigator brings you a computer and a valid search warrant. You have legal authority to search the computer. The investigator hands you a piece of paper that has three printed checks on it. All three checks have the same check and account number.
You image the suspect's computer and open the evidence file with EnCase. You perform a text search for the account number and check number. Nothing returns on the search results. You perform a text search for all other information found on the printed checks and there is still nothing returned in the search results.
You run a signature analysis and check the gallery. You cannot locate any graphical copies of the printed checks in the gallery. At this point, is it safe to say that the checks are not located on the suspect computer?
A. No. The images could be located a compressed file.
B. All of the above.
C. No. The images could be embedded in a document.
D. No. The images could be in an image format not viewable inside EnCase.
E. No. The images could be in unallocated clusters.
Answer: B

NEW QUESTION: 3
DRAG DROP
You are testing an application. The application includes methods named CalculateInterest and LogLine. The CalculateInterest() method calculates loan interest. The LogLine() method sends diagnostic messages to a console window.
You have the following requirements:
* The CalculateInterest() method must run for all build configurations.
* The LogLine() method must be called only for debug builds.
You need to ensure that the methods run correctly.
How should you complete the relevant code? (To answer, drag the appropriate code segments to the correct locations in the answer area. Each code segment may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.)

Answer:
Explanation:

Explanation:

When the C# compiler encounters an #if directive, followed eventually by an #endif directive, it will compile the code between the directives only if the specified symbol is defined. Unlike C and C++, you cannot assign a numeric value to a symbol; the
#if statement in C# is Boolean and only tests whether the symbol has been defined or not.
For example,
# define DEBUG
# if DEBUG
Console.WriteLine("Debug version");
# endif

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