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NEW QUESTION: 1
On December 31, 2003, Numark Co. leased a machine from Hardie Ltd. for a five-year period. Equal annual payments under the lease are $315,000 (including $15,000 annual executory costs) and are due on December 31 of each year. The first payment was made on December 31, 2003, and the second payment was made on December 31, 2004. The five lease payments are discounted at 10% over the lease term. The present value of minimum lease payments at the inception of the lease and before the first annual payment was $1,251,000. The lease is appropriately accounted for as a capital lease by
Numark. In its December 31, 2004 balance sheet, Numark should report a lease liability of:
A. $951,000. B $855 900
B. $746,100.
C. $855,900.
Answer: B
Explanation:
The amount of the liability is the present value of the lease payments on December 31, 2003 less the payment made in 2003 plus the executory costs. $1,251,000 - $315,000 + $15,000 = $951,000
(2003) $951,000 - [$300,000 - ($951,000 x .10)] = $746,100 (2004)

NEW QUESTION: 2
As a business analyst, you should be able to identify the characteristics of each business analysis task and domain area. Which one of the following statements best describes the characteristics of the business analysis knowledge area of requirements analysis?
A. It describes the business analysis activities necessary to identify a business need, problem, or opportunity, define the nature of a solution that meets that need, and justify the investment necessary to deliver that solution.
B. It describes the activities and considerations for managing and expressing requirements to a broad and diverse audience.
C. It describes the tasks and techniques used by a business analyst to analyze stated requirements in order to define the required capabilities of a potential solution that will fulfill stakeholder needs.
D. It is the act of eliciting business, stakeholder, solution, or transition requirements.
Answer: C
Explanation:
Explanation
This is the only statement that correctly defines the business analysis knowledge area of requirements analysis.
Answer B is incorrect. This statement describes the enterprise analysis knowledge area.
Answer A is incorrect. This statement is the definition of the requirements management and communication
domain.
Answer D is incorrect. This statement describes the process for the elicitation of requirements in an
organization.

NEW QUESTION: 3
When an Isilon SyncIQ replication job completes, how many SnapshotIQ policies can be created on a target cluster directory?
A. 0
B. 1
C. 2
D. 3
Answer: D