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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. Most R&D activities represent intangible benefits which are hard to evaluate objectively from an accounting perspective.
B. There remains a high uncertainty about the ultimate benefits to be derived from the R&D activities on which the expenses are incurred.
C. In most cases, there is a significant lag between R&D expenses and the determination of the potential success of the research.
D. R&D expenses are difficult to measure and hence, must be expensed in accordance with accrual accounting principles.
Answer: D
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
What is the disadvantage of an automated vulnerability assessment tool?
A. Prone to false positives
B. Slow
C. Prone to false negatives
D. Noisy
E. Ineffective
Answer: D
Explanation:
Vulnerability assessment tools perform a good analysis of system vulnerabilities; however,they are noisy and will quickly trip IDS systems.

NEW QUESTION: 3
DRAG DROP
You need to design the DNS zone for App1.
What should you do? To answer, drag the appropriate resource record to the correct DNS se Each resource record may be used once, more than once, or not at all. You may need to drag split bar between panes or scroll to view content.

Answer:
Explanation:

Explanation:
Box 1: Alias (CNAME)
Box 2: Service Location (SRV)
Scenario:
* A line-of-business (LOB) application named App1 is deployed on LA-SVR01 and LA-
SVR02.
* App1 uses a DNS application directory partition on LA-DC01 and NY-DC01. App1 uses
IPv6 for network connectivity and must resolve single-label names for resources in the woodgrovebank.com DNS zone. GlobalNames zone has been created, but the zone has not been populated with resource records.

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