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NEW QUESTION: 1
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. $900
B. $2,400
C. $600
D. $1,500
Answer: C
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: 2
You support a customer whose Skype for Business Server 2015 Enterprise environment is configured with Enterprise Voice and Dial-in Conferencing. You define a new file server and publish the topology.
Conference attendees report that they no longer hear their names played when they join or leave a conference.
You need to ensure that conference attendees hear their names played when they join or leave a conference.
Which two actions should you perform? Each correct answer presents part of the solution.
A. Run theTest-CsDialInConferencingSkype for Business Management Shell cmdlet.
B. Restart the Conferencing Attendant application.
C. Run theSet-CsDialInConferencingConfigurationSkype for Business Management Shell cmdlet.
D. Restart the Conferencing Announcement application.
Answer: A,C
Explanation:
https://technet.microsoft.com/en-us/library/mt422830.aspx
https://technet.microsoft.com/en-us/library/mt422821.aspx

NEW QUESTION: 3
You develop a Microsoft SQL Server 2012 database. You create a view from the Orders and OrderDetails tables by using the following definition.
You need to improve the performance of the view by persisting data to disk.
What should you do?
A. Create an INSTEAD OF trigger on the view.
B. Modify the view to use the WITH VIEW_METADATA clause.
C. Create an AFTER trigger on the view.
D. Create a clustered index on the view.
Answer: D

NEW QUESTION: 4
サイレントモードで汎用JARインストーラを使用して、WebLogic Serverをインストールする予定です。
必要な応答ファイルを作成する2つの方法は何ですか？ （2つ選択してください。）
A. 応答ファイルは必要ありません。 コマンドラインで質問に対話的に答えることができます。
B. インストールドキュメントのサンプル応答ファイルをテンプレートとして使用します。
C. 遺伝的JARインストーラーにはサイレントモードがないため、このインストーラーを使用する際に応答ファイルは必要ありません。
D. 最初にグラフィカルにインストールまたはアンインストールします。 応答ファイルを保存するオプションがあります。
E. 最初にリポジトリ作成ユーティリティを実行します。 応答ファイルを保存するオプションがあります。
Answer: B,D