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NEW QUESTION: 1
DRAG DROP

Answer:
Explanation:

Explanation:

NEW QUESTION: 2

Wie hoch ist nach den Angaben im Raster die Schätzung bei Abschluss (EAC) für dieses Projekt und was stellt es dar?
A. 13.500 US-Dollar - die überarbeitete Schätzung der Gesamtkosten des Projekts (basierend auf der bisherigen Leistung)
B. 13.500 US-Dollar das ursprüngliche Projektbudget.
C. 9.000 US-Dollar - das ursprüngliche Projektbudget
D. 9.000 US-Dollar - die überarbeitete Schätzung der Gesamtkosten des Projekts (basierend auf der bisherigen Leistung)
Answer: D

NEW QUESTION: 3
Which two statement are correct about certified delivery confirmation? (Choose two.)
A. When confirmation reaches the certified listener, the transport presents DELIVERY.CONFIRM advisory.
B. When confirmation reaches the certified sender, the transport presents a DELIVERY.CONFIRM advisory.
C. When confirmation reaches the certified sender, the transport presents DELIVERY.CONFIRM advisory.
D. Automatic confirmation of message delivery upon return from the callback function is the default behavior.
E. Explicit confirmation of message delivery by the listening program is the default behavior.
Answer: C,D

NEW QUESTION: 4
Belle Co. determined after four years that the estimated useful life of its labeling machine should be 10
years rather than 12 years. The machine originally cost $46,000 and had an estimated salvage value of
$ 1,000. Belle uses straight-line depreciation. What amount should Belle report as depreciation expense
for the current year?
A. $3,200
B. $4,500
C. $5,000
D. $3,750
Answer: C
Explanation:
Choice "d" is correct. A change in estimated useful life is a change in accounting estimate, and is
therefore accounted for prospectively. The revised useful life should be used as of the beginning of the
year of the change and should be applied to the current book value of the fixed asset. The first step in
determining the depreciation expense in the year of the change in estimate is to determine the book value
of the labeling machine at the time of the change:
Original cost $46,000
-Accumulated depreciation 15,000 = [(46,000 - 1,000) / 12] *4 Current book value $31,000 This book
value is then depreciated over the remaining life of the fixed asset based on the new estimated life. In this
problem, the new estimated life is 10 years, four of which have already passed, so the asset must be
depreciated over the remaining 6 years: ($31,000 - 1,000) / 6 = $5,000 Choice "a" is incorrect. This
answer is incorrectly calculated by adding the salvage value to the current book value, and by using the
entire 10 year revised estimated life. Salvage value should always be subtracted and the asset should
only be depreciated over the remaining life of the asset. Choice "b" is incorrect. This is the annual
depreciation before the change in estimated life ($46,000 -$1,000) / 12 = $3,750]. The depreciation after
the change in estimate should be calculated as described above. Choice "c" is incorrect. This would have
been the annual straight-line depreciation if the original useful life of the asset had been 10 years rather
than 12 years. The change in estimated life is applied prospectively, as described above, not
retrospectively.