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NEW QUESTION: 1
A company that has operating leases versus capital leases will have a
A. lower debt/equity ratio and a higher return on capital ratio.
B. higher debt/equity ratio and a higher return on capital ratio.
C. higher debt/equity ratio and a lower return on capital ratio.
Answer: A
Explanation:
Since operating leases keep the asset and related debt off the balance sheet, debt will be lower, resulting in a lower debt/equity ratio, and assets will be lower, resulting in a higher return on capital ratio, as well as higher income in the earlier years of an operating lease.

NEW QUESTION: 2
Which isolation level is appropriate if you do not want your query to place any locks?
A. Committed Read
B. Repeatable Read
C. Cursor Stability
D. Dirty Read
Answer: D

NEW QUESTION: 3
Given the code fragment:

Which three code fragments are valid at line n1?

A. Option B
B. Option A
C. Option D
D. Option C
E. Option E
Answer: C,D,E

NEW QUESTION: 4
When making a partial sale, how can you choose to calculate the amount of value reduction for the
asset? (There are three correct answers.)
A. By posted depreciation
B. By profit (or loss)
C. By retirement amount
D. By quantity
E. By percentage
Answer: C,D,E
Explanation:
When you select a partial sale in the asset retirement popup, you can choose to sell a specific quantity
of the asset (if applicable); the value is adjusted based on the amount for sale/total amount fraction.
When you select retirement amount, you directly input the amount of value reduction as a number
value.
The percentage method simply splits the value based on the percentage entered. You can't use the
other options to determine the value.