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NEW QUESTION: 1
On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to
discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would
be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
Alpha's 20X2 operating loss was $1,400,000, and the division was actually sold for $400,000 less than its
carrying amount in 20X3. Maxy's effective tax rate is 30%.
In its 20X2 income statement, what amount should Maxy report as loss from discontinued operations?
A. $1,190,000
B. $1,400,000
C. $980,000
D. $1,700,000
Answer: A
Explanation:
Choice "b" is correct. Since the fair value of Alpha's facilities was $300,000 less than its carrying value,
there has been an impairment loss, and that loss should be recognized in 20X2. That $300,000
impairment loss plus the $1,400,000 20X2 operating loss would be recognized in 20X2 net of tax. The
total loss would be $1,700,000 * 70% (100% - 30%) or $1,190,000. Choice "a" is incorrect. It includes the
2 0X2 operating loss of $1,400,000 but not the $300,000 impairment loss but does report the 20X2
operating loss net of tax. Choice "c" is incorrect. It includes the 20X2 operating loss of $1,400,000, but not
the $300,000 impairment loss, and reports the 20X2 operating loss gross of tax and not net of tax. Choice
"d" is incorrect. It reports the 20X2 loss from discontinued operations gross of tax and not net of tax.

NEW QUESTION: 2
Your Customer wants to maintain custom fields for a position within Admin Tools. What Succession Nomination Method do you select in Provisioning?
A. MDF positions
B. Enable Position management
C. True Position Hierarchy
D. Position
Answer: A

NEW QUESTION: 3
You have a server named Server1 that runs Windows Server 2012 R2. Server1 has the Hyper-V server role installed.
You have fixed-size VHD named Files.vhd.
You need to make the contents in Files.vhd available to several virtual machines. The solution must meet the following requirements:
Ensure that if the contents are changed on any virtual machine, the changes are not reflected on the other virtual machines.
Minimize the amount of disk space used.
What should you do?
A. Create a dynamically expanding VHDX. Transfer the information from Files.vhd to the new VHDX file.
B. Convert Files.vhd to a dynamically expanding VHD.
C. Create a fixed-size VHDX. Transfer the information from Files.vhd to the new VHDX file.
D. Create differencing VHD5 that use Files.vhd as the parent disk.
Answer: D
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 4
AzureファイアウォールをVNET3という名前の仮想ネットワークにデプロイする必要があります。
このタスクを完了するには、Azureポータルにサインインし、Azureリソースを変更します。
このタスクは完了するまでに数分かかる場合があります。タスクが完了するまで、他のタスクを実行できます。
Answer:
Explanation:
See the explanation below.
Explanation
To add an Azure firewall to a VNET, the VNET must first be configured with a subnet named AzureFirewallSubnet (if it doesn't already exist).
Configure VNET3.
* In the Azure portal, type Virtual Networks Virtual Networks from the search results then select VNET3. Alternatively, browse to in the left navigation pane.
* In the Overview section, note the Resource Group of the virtual network. We'll need these when we add the firewall.
* Click on Subnets.
* Click on + Subnet to add a new subnet.
* Enter AzureFirewallSubnet in the Name box. The subnet must be named AzureFirewallSubnet.
* Enter an appropriate IP range for the subnet in the Address range box.
* Click the OK button to create the subnet.
Add the Azure Firewall.
* In the settings of VNET3 click on Firewall.
* Click the Click here to add a new firewall link.
* The Resource group will default to the VNET3 resource group. Leave this default.
* Enter a name for the firewall in the Name box.
* In the Region box, select the same region as VNET3.
* In the Public IP address box, select an available public IP address if one exists, or click Add new to add a new public IP address.
* Click the Review + create button.
* Review the settings and click the Create button to create the firewall.
Reference:
https://docs.microsoft.com/en-us/azure/firewall/tutorial-firewall-deploy-portal