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NEW QUESTION: 1
At its balance sheet date, an entity reliably estimates that the expected cost of compensated absences resulting from short-term disability will be US $100,000. This unused entitlement arose from employee services rendered during the period and is accumulating. How should it be accounted for?
A. Only a disclosure should be made because recognition does not occur until the absences occur.
B. An asset of US $100,000 should be recognized.
C. An expense should be recorded for US $100,000.
D. A direct reduction to retained earnings of US $100,000 should occur.
Answer: C
Explanation:
Short-term employee benefits expected to be paid as a result of service rendered during the period ordinarily should be recognized as an expense and a liability accrued expense). For short-term compensated absences, the timing of recognition del ends on whether the benefits accumulate. If the benefits for compensated absences accumulate, the .,.i_1ect1d cost of short-term compensated absences is recognized when services are rendered that increase the employees entitlement to future compensated absences. The obligation is recognized whether it is vesting the employee is entitled to a cash payment for an unused entitlement upon leaving the entity) or not vesting. The amount should not be discounted. It equals the additional amount expected to be paid as a result of the unused accumulated entitlement at the balance sheet date. Hence, the entity should debit expense and credit liability for US $100,000 because the entitlement accumulates and the employees have rendered services during the period that increase their future entitlement.
NEW QUESTION: 2
A. No
B. Yes
Answer: A
Explanation:
Traffic Manager is also needed. It allows you to control the distribution of user traffic for service endpoints in different datacenters References: https://docs.microsoft.com/en-us/azure/traffic-manager/traffic-manager-overview
NEW QUESTION: 3
Refer to the exhibit.
Which statement about the OPSF debug output is true?
A. The output displays all OSPF messages which router R1 has sent or received on all interfaces.
B. The output displays all OSPF messages which router R1 has sent to received on interface Fa0/1.
C. The output displays OSPF hello and LSACK messages which router R1 has sent or received.
D. The output displays OSPF hello messages which router R1 has sent received on interface Fa0/1.
Answer: D
NEW QUESTION: 4
A security analyst has performed various scans and found vulnerabilities in several applications that affect production data. Remediation of all exploits may cause certain applications to no longer work. Which of the following activities would need to be conducted BEFORE remediation?
A. Input validation
B. Fuzzing
C. Sandboxing
D. Change control
Answer: D
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