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NEW QUESTION: 1
A network technician sets up a new schedule on the backup server. Management has informed the technician that a full backup does not need to be completed every day. The technician sets up weekly full backups. Which of the following should the technician configure for the remaining days to MINIMIZE the daily backup size?
A. Snapshots
B. Incremental
C. Differential
D. Replica
Answer: B
NEW QUESTION: 2
Northern Trail Outfitters (NTO) wants to ensure a good user experience when subscribers read their emails.
What best practice should NTO employ?
A. Increase DPI and file size for image display.
B. Rely on image-only emails to engage subscribers
C. Keep total weight with images at 800KB or lower.
D. Use one file type for all images in the email.
Answer: C
NEW QUESTION: 3
A. type 1 LSA
B. type 7 LSA
C. type 5 LSA
D. type 3 LSA
Answer: B
NEW QUESTION: 4
Mellow Co. depreciated a $12,000 asset over five years, using the straight-line method with no salvage
value. At the beginning of the fifth year, it was determined that the asset will last another four years. What
amount should Mellow report as depreciation expense for year 5?
A. $1,500
B. $900
C. $2,400
D. $600
Answer: D
Explanation:
Choice "a" is correct. Over the first 4 years, the asset would be depreciated down to $2,400. Once it was
determined that the asset would last for another 4 years, $600 would be depreciated each year of that 4
year period. This change is a change in accounting estimate (the estimate being the life of the asset).
Changes is accounting estimate are accounted for in the current year and future years if the change
affects both. Choice "b" is incorrect. This answer is the annual difference between the depreciation
expense IF depreciation expense had been retroactively restated ($24,000 / 8 = $1,500) and the correct
depreciation expense. Retroactive restatement is not appropriate for changes in accounting estimate.
Choice "c" is incorrect. This answer is the depreciation expense IF depreciation had been retroactively
restated ($24,000 / 8 = $1,500). Retroactive restatement is not appropriate for changes in accounting
estimate. Choice "d" is incorrect. This answer is the undepreciated amount at the beginning of the fifth
year or the amount of the annual depreciation expense for each of the first 4 years. Either way, it certainly
is not going to be the depreciation expense for that year because the remaining cost will depreciated over
the remaining period.