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NEW QUESTION: 1
실체는 공원을 위해 지자체에 토지를 기증했습니다. 토지 비용은 미화 75,000 달러였으며, 기부 당시 시장 가치는 전문가가 결정한 미화 2 달러였습니다.
기업이 부동산 플랜트의 원가 요소와 초기 인식 후에 장비를 채택하도록 선택하지 않은 경우 토지의 다이얼을 기록하는 분개는 다음과 같습니다.

A. 옵션 B
B. 옵션 A
C. 옵션 C
D. 옵션 D
Answer: C
Explanation:
An item of PPE is carried at cost minus any accumulated depreciation and impairment losses. Under the allowed alternative treatment an item of PPE may be carried at a revalued amount equal to fair value at the revaluation date minus any subsequent accumulated depreciation and impairment losses_ Land is not depreciated, so it should be carried at its amount. This amount should be determined by a professional appraisal. The revaluation increased the carrying amount and is therefore credited directly to equity a situation surplus. Accordingly, the entry is to debit land and credit revaluation for US $125.000. The entire surplus may be transferred to retained Earnings but not through profit or loss) when the asset is derecognize Upon on the asset should be removed from the balance sheet.

NEW QUESTION: 2
A downstream packet that contains a DSCP value arrives at the WLC Ethernet interface from the wired source network. The WLC is configured for QoS WLAN 802.1p mapping.
How does the WLC treat the CAPWAP QoS marking when leaving the controller interface for the respective AP and final wireless client destination?
A. No outer CAPWAP or inner QoS tagging is applied.
B. The outer CAPWAP CoS is marked and capped and the inner DSCP maintains the original marking.
C. The outer CAPWAP DHCP is marked and capped without any inner DSCP value.
D. No outer CAPWAP QoS tag is applied, but the original DSCP is maintained inside
CAPWAP.
Answer: B

NEW QUESTION: 3
HOTSPOT
You are using a new installation of SQL Server Reporting Services (SSRS) to create three sales reports that consume data from a stored procedure. The stored procedure is defined in a Windows Azure SQL Database database.
All reports must pass USA to the Country parameter of the stored procedure. Users cannot change the Country report parameter value.
You need to configure the report parameter properties.
How should you configure the report parameter properties? To answer, select the appropriate setting or settings in the answer area.

Answer:
Explanation: