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NEW QUESTION: 1
In September 1996, Koff Co.'s operating plant was destroyed by an earthquake. Earthquakes are rare in
the area in which the plant was located. The portion of the resultant loss not covered by insurance was
$ 700,000. Koff's income tax rate for 1996 was 40%. In its 1996 income statement, what amount should
Koff report as extraordinary loss?
A. $280,000
B. $420,000
C. $0
D. $700,000
Answer: B
Explanation:
Choice "c" is correct. For a loss to be reported as an extraordinary loss, the event causing the loss must
be both unusual in nature and infrequent in occurrence. The earthquake in this case does meet these
criteria so the loss is reported net of income tax effect as an extraordinary loss of
$ 420,000 (60% of the total $700,000 loss). APB 30.11, .19-.26
Choice "a" is incorrect. Review the criteria for reporting an extraordinary loss.
Choice "b" is incorrect. This is the tax effect of the loss. Review your calculations.
Choice "d" is incorrect. It is not appropriate to report the full loss as an extraordinary loss.

NEW QUESTION: 2
HOTSPOT
You create a virtual machine template that has the following properties:

Use the drop-down menus to select the answer choice that completes each statement.


Answer:
Explanation:

NEW QUESTION: 3


Answer:
Explanation:

Explanation

References:
http://msdn.microsoft.com/en-us/library/ms141821.aspx
http://msdn.microsoft.com/en-us/library/ms189697.aspx