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NEW QUESTION: 1
A company is considering making material adaptations to its warehouse and equipment. These costs will be $25,000,000 and will have a benefit period of 10 years. The income tax rate during this period will be 30%. The company is considering the effects of capitalizing the costs versus expensing the cost.
Which of the following statements would be true?
I). If costs are capitalized, cash flows in years 2-10 will be higher by $750,000.
II). If costs are expensed, cash flows in years 2-10 will be higher by $750,000.
III). If costs are capitalized, there will be a smoother pattern of income over the life of the project.
A. I, II and III.
B. II and III.
C. I and III.
Answer: C
Explanation:
In the second year and years following, there are no associated expenses if the costs are expensed in the first year. If the costs are capitalized, there are depreciation expenses of $2,500,000 that will improve cash flow by decreasing the taxes by $750,000 = ($2,500,000 x .3). If the costs are capitalized, the expense in each of years 1-10 will be the same--the depreciation expense of $2,500,000.

NEW QUESTION: 2
A company determines a need for additional protection from rogue devices plugging into physical ports around the building.
Which of the following provides the highest degree of protection from unauthorized wired network access?
A. Flood guards
B. Intrusion Prevention Systems
C. 802.1x
D. MAC filtering
Answer: C
Explanation:
IEEE 802.1x is an IEEE Standard for Port-based Network Access Control (PNAC). It is part of the IEEE 802.1 group of networking protocols and provides an authentication mechanism to wireless devices connecting to a LAN or WLAN.
Incorrect Answers:
A. Intrusion prevention systems (IPS), also known as intrusion detection and prevention systems (IDPS), are network security appliances that monitor network and/or system activities for malicious activity. The main functions of intrusion prevention systems are to identify malicious activity, log information about this activity, attempt to block/stop it, and report it. Plugging a device into the network would not be considered malicious activity so the IPS w ould not prevent it.
B. MAC filtering is typically used in wireless networks. In computer networking, MAC Filtering (or GUI filtering, or layer 2 address filtering) refers to a security access control method whereby the 48-bit address assigned to each network card is used to determine access to the network.
C. Flood guards are used to prevent network flooding attacks such as DoS, SYN floods, ping floods etc. They are not used to prevent devices connecting to a network.
References:
http://en.wikipedia.org/wiki/IEEE_802.1X
http://en.wikipedia.org/wiki/MAC_filtering
http://en.wikipedia.org/wiki/Intrusion_prevention_system

NEW QUESTION: 3
What is the name of the feature that allows the destination of a monitor session to be the CPU?
A. Mirroring
B. CPU Mirroring
C. Super-Mirror
D. Advanced Mirroring
Answer: B