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NEW QUESTION: 1
Which one of the following statements best describes the asset-liability method of accounting for deferred income taxes?
A. The appropriate tax rate to be reported on the income statement is the tax actually levied in that year, meaning no deferred taxes would be reported.
B. The amount of deferred tax is based on tax rates in effect when temporary differences originate.
C. The tax effects of temporary differences are not reported separately but are reported as adjustments to the amounts of specific assets and liabilities and the related revenues and expenses.
D. The amount of deferred tax is based on the tax rates expected to be in effect during the periods in which the deferred tax liability DTL is settled or the deferrer tax asset DTA) is realized.
Answer: D
Explanation:
A DTA or DTL is measured at the rates expected to apply when it is realized or settled, based on tax laws and rates enacted or substantively enacted as of the balance sheet date.
If different rates apply to different taxable profit levels, a DTA or DTL is measured based on the average rates expected to apply in the periods when the temporary differences are expected to reverse. The tax rate or tax base may vary with the manner of recovery or settlement. For example, one tax rate may apply if an asset is sold immediately and another may apply if it is to be recovered through continued use.
NEW QUESTION: 2
A company is migrating an existing on-premises third-party website to Azure. The website is stateless.
The company does not have access to the source code for the website. They do have the original installer.
The number of visitors at the website vanes throughout the year.
The on-premises infrastructure was resized to accommodate peaks but the extra capacity was not used.
You need to implement a virtual machine scale set instance.
What should you do?
A. Create 100 autoscale settings per resource.
B. Use Azure Monitor to create autoscale settings using custom metrics
C. Use only default diagnostics metrics to trigger autoscaling.
D. Scale out by one instance when the average CPU usage of one of the instances is over
80 percent
Answer: B
Explanation:
Azure Monitor autoscaling allows you to scale the number of running instances up or down, based on telemetry data (metrics).
References:
https://docs.microsoft.com/en-us/azure/monitoring-and-diagnostics/insights-autoscale- common-metrics
NEW QUESTION: 3
Which statement about Contrail Device Manager is true?
A. It manages hardware devices using YANG.
B. It manages hardware devices using NETCONF.
C. It manages virtual devices using NETCONF.
D. It manages virtual devices using YANG.
Answer: B
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