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NEW QUESTION: 1
In 2001, Continental Supply Company was formed to provide drilling equipment and supplies to contractors and oilfield production companies located throughout the United States. At the end of 2005, Continental Supply created a wholly owned foreign subsidiary, International Oilfield Incorporated, to begin servicing customers located in the North Sea. International Oilfield maintains its financial statements in a currency known as the local currency unit (LCU). Continental Supply follows U.S. GAAP and its presentation currency is the U.S. dollar.
For the years 2005 through 2008, the weighted-average and year-end exchange rates, stated in terms of local currency per U.S. dollar, were as follows:

International Oilfield accounts for its inventory using the lower-of-cost-or-rnarlcet valuation method in conjunction with the first-in, first-out, cost flow assumption. All of the inventory on hand at the beginning of the year was sold during 2008. Inventory remaining at the end of 2008 was acquired evenly throughout the year.
At the beginning of 2006, International Oilfield purchased equipment totaling LCU975 million when the exchange rate was LCU 1.00 to SI. During 2007, equipment with an original cost of LCU 108 million was totally destroyed in a fire. At the end of 2007, International Oilfield received a LCU 92 million insurance settlement for the loss. On June 30, 2008, International Oilfield purchased equipment totaling LCU 225 million when the exchange rate was LCU 1.25 to $1.
For the years 2007 and 2008, Continental Supply reported International Oilfield revenues in its consolidated income statement of S375 million and $450 million, respectively. There were no inter- company transactions. Following are International Oilfield's balance sheets at the end of 2007 and 2008:

At the end of 2008, International Oilfield's retained earnings account was equal to $525 million and, to date, no dividends have been paid. All of International Oilfield's capital stock was issued at the end of
2005.
Assuming that International Oilfield's equipment is depreciated using the straight-line method over ten years with no salvage value, calculate the subsidiary's 2008 depreciation expense under the temporal method.
A. $104.7 million.
B. $78.4 million.
C. $95.7 million.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Temporal method; [(975 million - 108 million) / 10 years = LCU 86.7 million / 1.00 = $86.7 million] t [(225 million / 10 years) x Vi year = LCU 11.25 million / 1.25 = $9 million] = $95.7 million. (Study Session 6, LOS
23.c)

NEW QUESTION: 2
In a BIND zone file, what does the @ character indicate?
A. It's an alias for the e-mail address of the zone master.
B. It's the fully qualified host name of the DNS server.
C. It's used to create an alias between two CNAME entries.
D. It's the name of the zone as defined in the zone statement in named.cont.
Answer: D

NEW QUESTION: 3



A. Option C
B. Option A
C. Option B
D. Option D
Answer: A
Explanation:
Note: So what is the Client Access server in Exchange 2013? The Client Access server role is comprised of three components, client protocols, SMTP, and a UM Call Router. The CAS role is a thin, protocol session stateless server that is organized into a load balanced configuration. Unlike previous versions, session affinity is not required at the load balancer (but you still want a load balancer to handle connection management policies and health checking). This is because logic now exists in CAS to authenticate the request, and then route the request to the Mailbox server that hosts the active copy of the mailbox database.
The Mailbox server role now hosts all the components and/or protocols that process, render and store the data. No clients will ever connect directly to the Mailbox server role; all client connections are handled by the Client Access server role.
Reference: Exchange 2013 Server Role Architecture