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NEW QUESTION: 1
At the start of its current fiscal year, Emper Corporation amended its defined postemployment benefit plan resulting in an increase in the present value of the defined benefit obligation DBO). The benefits become vested after 6 years of service. Past service cost arising from the plan amendment includes US $400,000 of benefits that are already vested and US $200,000 of non vested benefits. If the average period until vesting is 4 years. the minimum past service cost to be recognized in the first year is:
A. US $50,000
B. US $200,000
C. US $600,000
D. US $450,000
Answer: D
Explanation:
Past service cost is the increase in the present value of the DBO related to prior employee service that arises in the current period from the introduction of or an amendment to postemployment benefits. Accordingly US $400,000 should be recognized immediately to reflect the vested benefits and amortization of the nonvested benefits equals US $50.111 II]$200,000 - 4), a total of US $450,000
NEW QUESTION: 2
A customer has non-virtualized ProLiant servers and wants to migrate to virtual servers on blades. Which server migration functionality can be used to consolidate the servers?
A. P2P
B. V2V
C. P2V
D. V2P
Answer: B
NEW QUESTION: 3
How should you modify the mailbox server hardware for the Exchange 2000 Server computers?
A. Replace the five mailbox servers at headquarters with two new Pentium III-based computers.
Move the public folders to the new mailbox servers.
Use the old public folder server as a bridgehead server.
B. Replace the five mailbox servers at headquarters with one new Pentium III-based computer.
Use the old mailbox severs as front-end servers a headquarters.
Add memory to the bridgehead server.
C. Replace the five mailbox servers at headquarters with two new Pentium III-based computers.
Use the old mailbox servers as X.400 bridgehead servers that connect to the plants.
D. Replace the mailbox servers at each location with one new Pentium III-based computer for each location.
Move the public folders to the new mailbox servers.
Use the old public folder server as a bridgehead server.
Answer: C
Explanation:
The best hardware upgrade that they propose are answer D this give more capacity for access to the public folders documents, the way to reuse this server is to put them for bridge server that actually have just 64 MB memory
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