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NEW QUESTION: 1
Gown, Inc. sold a warehouse and used the proceeds to acquire a new warehouse. The excess of the
proceeds over the carrying amount of the warehouse sold should be reported as a(an):
A. Extraordinary gain, net of income taxes.
B. Part of continuing operations.
C. Gain from discontinued operations, net of income taxes.
D. Reduction of the cost of the new warehouse.
Answer: B
Explanation:
Choice "b" is correct. Part of continuing operations.
Rule: When a fixed asset is sold, gain or loss is recognized as part of income from continuing operations.
The amount of the gain or loss is equal to the difference between the proceeds from the sale and the
carrying amount (FMV) of the fixed asset sold.
Choice "a" is incorrect. The gain is not extraordinary and is shown gross - not net of tax.
Choice "c" is incorrect. The gain is part of continuing operations - not discontinued operations.
Choice "d" is incorrect. The gain is not reported as a reduction of the cost of the new warehouse.

NEW QUESTION: 2
Which technology provides a secure communication channel for all traffic at Layer 2 of the OSI model?
A. IPsec
B. MACsec
C. Cisco Trustsec
D. SSL
Answer: A

NEW QUESTION: 3
Which gateway is required to complete the BPD in the image below and ensure that the process either returns back to Task 1.1 or completes via Task 3?

A. Parallel Gateway
B. Event Gateway
C. Complex Gateway
D. Exclusive Gateway
Answer: D
Explanation:
Explanation
References: http://www.ibm.com/support/knowledgecenter/SSFTDH_8.5.6/com.ibm.wbpm.wle.editor.doc/ topics/example_gateways.html

NEW QUESTION: 4
Which two statements are true regarding server-side connect-time load balancing for a RAC database when using SCAN listeners?
A. It is based on performance metrics provided by the database instances LREG processes.
B. LOCAL_LISTENER must be configured to point to the SCAN to enable server-side load balancing.
C. The service's connection load balancing goal must be manually configured to enable server-side connect-time load balancing.
D. Server-side load balancing requires the REMOTE_LISTENER to point to the SCAN.
E. It's enabled only when LOAD_BALANCE=YES is included in the TNS entry used by the client.
Answer: C,D
Explanation:
Explanation/Reference:
Explanation:
C: With server-side load balancing, the SCAN listener directs a connection request to the best instance currently providing the service, based on the -clbgoal and -rlbgoal settings for the service.
E: The SCAN is an essential part of Database configuration. So, by default, the REMOTE_LISTENER parameter is set to the SCAN, assuming that the Database is created using standard Oracle tools. This enables the instances to register with the SCAN Listeners as remote listeners to provide information on what services are being provided by the instance, the current load, and a recommendation on how many incoming connections should be directed to the instance.
Note: Single Client Access Name (SCAN) is an Oracle Real Application Clusters (Oracle RAC) feature that provides a single name for clients to access Oracle Databases running in a cluster.
Incorrect Answers:
B: You must set the LOCAL_LISTENER parameter to the node-VIP. If you need fully qualified domain names, then ensure that the LOCAL_LISTENER parameter is set to the fully qualified domain name. By default, a node listener is created on each node in the cluster during cluster configuration. With Oracle Grid Infrastructure, the node listener runs out of the Oracle Grid Infrastructure home and listens on the node- VIP using the specified port.
D: LOAD_BALANCE=on, not LOAD_BALANCE=YES, is used.
References: https://docs.oracle.com/database/121/JJDBC/scan.htm#JJDBC29151
https://docs.oracle.com/database/121/RACAD/hafeats.htm#RACAD7122