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NEW QUESTION: 1
Because of inexact estimates of the service life and the residual value of a plant asset, a fully depreciated asset was sold in the current year at a material gain. This gain most likely should be reported:
A. As part of sales revenue on the current income statement
B. In the other revenues and gains section of the current income statement
C. In the extraordinary item section of the current income statement.
D As an adjustment to prior periods' depreciation on the statement of changes in equity_
Answer: B
Explanation:
Income includes revenue and gains. Their essential nature is the same, and they are not treated as separate financial statement elements. Revenues occur in the course of ordinary activities. Gains may or may not occur in the course of ordinary activities. For example, gains may occur from the sale of noncurrent assets. Thus, the gain on the sale of a plant asset is not an operating item and should be classified in an income statement with separate operating and non operating sections in the other revenues and gains section.

NEW QUESTION: 2
Which operations can't be performed by shared image acceptors?
A. Share the specified image
B. Rejecting shared images provided by other users
C. Remove the accepted shared image
D. Accept shared images provided by other users
Answer: A

NEW QUESTION: 3
Which statement is true about creating a Service Level Agreement (SLA)?
A. It is created based on service requests initiated by the Work Orders application.
B. It is created based on contract approvals specified in the Contracts and Warranties application.
C. It is created based on a Maximo business object to which it applies.
D. It is created based on asset collections listed in the asset inventory.
Answer: C