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NEW QUESTION: 1
Which of the following is/are true about expenses?
I. R&D expenses must always be capitalized.
II. Software expenses may sometimes be capitalized.
III. In extractive industries like oil and gas, companies have a choice of either expensing or capitalizing extractive costs.
A. III only
B. II & III
C. I, II & III
D. I only
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Difficulties in measuring the current value of assets being generated by R&D prevent a 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 and dictates that all R&D costs must be expensed immediately (unless they generate tangible or intangible assets which have alternative future uses which are measurable). On the other hand, software development costs which are similar to R&D costs are capitalized after feasibility of the product is determined. In extractive industries, firms are allowed to use either the full-cost method, in which all search and development costs can be capitalized, or the successful-efforts method, where all such costs are expensed unless they result in revenue-generating assets, in which case, they are capitalized.

NEW QUESTION: 2
次の設定コマンドを参照してください。
source（config）＃ip nat発信元スタティックTCP 172.16.10.8 8080 172.16.10.8 80
コマンドについて正しい説明はどれですか？
A. 送信元IPポートアドレスが172.16.10.8:8080の内部インターフェイスで受信されたパケットは、すべて172.16.10.8:80に変換されます。
B. ルーターはIPアドレス172.16.10.8のポート8080とポート80からのTCP接続のみを受け入れます
C. 送信元IPアドレスが172.16.10.8の内部インターフェイスで受信したパケットは、ポート8080またはポート80にリダイレクトされます。
D. 送信元IPポートアドレスが172.16.10.8:80の内部インターフェイスで受信されたパケットは、172.16.10.8:8080に変換されます。
Answer: A

NEW QUESTION: 3
What do typical methods of testing Ethernet performance on NG-SDH equipment include?
A. System acceptance test
B. Network performance test
C. User-defined test
D. Equipment performance test
Answer: B,C,D

NEW QUESTION: 4
ユーザーがUS-East-1aリージョンで2つのEBSバックアップEC2インスタンスを起動しました。
ユーザーは、インスタンスの1つのゾーンを変更したいと考えています。
ユーザーはどのように変更できますか？
A. インスタンスの起動後にインスタンスのゾーンを変更することはできません
B. ゾーンはAWSCLIを使用してのみ変更できます
C. AWS EC2コンソールから、[Actions]-> [Change zone]を選択し、新しいゾーンを指定します
D. インスタンスの1つを停止し、アベイラビリティーゾーンを変更します
Answer: A
Explanation:
With AWS EC2, when a user is launching an instance he can select the availability zone (AZ. at the time of launch. If the zone is not selected, AWS selects it on behalf of the user. Once the instance is launched, the user cannot change the zone of that instance unless he creates an AMI of that instance and launches a new instance from it.

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