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NEW QUESTION: 1
Which one of the following is most relevant to a manufacturing equipment replacement decision?
A. Disposal price of the old equipment.
B. A lump-sum write-off amount from the disposal of the old equipment.
C. Gain or loss on the disposal of the old equipment.
D. Original cost of the old equipment.
Answer: A
Explanation:
Rule: Relevant costs are only those costs that will differ among many alternatives.
Choice "b" is correct. The disposal price of the old equipment is most relevant because it is an expected
future inflow that will differ among alternatives. If this old equipment is replaced, there will be a cash inflow
from the sale of the old equipment. If the old equipment is kept, there will be no cash inflow from the sale
of the old equipment. Choice "a" is incorrect. The original cost of the old equipment is a sunk cost and,
therefore, not relevant. Choice "c" is incorrect. The gain or loss on the disposal of the old equipment is not
relevant. The gain or loss is an accounting computation that combines the book value, which is always not
relevant, and the disposal value, which is relevant. The result is meaningless to future decisions and,
therefore, is not relevant. Choice "d" is incorrect. The book value is not relevant to future decisions
because the undepreciated sunk cost of an asset will only reduce net income in the future as either
depreciation expense or as a loss on disposal.

NEW QUESTION: 2
An increasing number of health plans offer coverage for alternative healthcare services. One such alternative healthcare service is biofeedback. Biofeedback is an approach that
A. treats diseases with tiny doses of substances which, in healthy people, are capable of producing symptoms like those of the disease being treated
B. incorporates a variety of therapies, such as homeopathy, lifestyle modification, and herbal medicines, to support and maintain the body's ability to heal itself
C. is based on an ancient Chinese system of healing in which needles are inserted into specific sites on the body to relieve pain
D. uses electronic monitoring devices to teach a patient to develop conscious control of involuntary bodily functions, such as heart rate and body temperature
Answer: D

NEW QUESTION: 3
Which iSCSI initiator type can be used with any network interface card?
A. Hardware Independent iSCSI initiator
B. HardwareDependent iSCSI initiator
C. Software FCoE adapter
D. Software iSCSI initiator
Answer: D

NEW QUESTION: 4
In which of the following features is a disruption in associated virtual machines expected?
A. High availability
B. Resource load balancing
C. Fault tolerance
D. Live migration
Answer: A