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NEW QUESTION: 1
Delicious Candy Company (Delicious) is a leading manufacturer and distributor of quality confectionery products throughout Europe and Mexico. Delicious is a publicly-traded firm located in Italy and has been in business over 60 years.
Caleb Scott, an equity analyst with a large pension fund, has been asked to complete a comprehensive analysis of Delicious in order to evaluate the possibility of a future investment.
Scott compiles the selected financial data found in Exhibit 1 and learns that Delicious owns a 30% equity interest in a supplier located in the United States. Delicious uses the equity method to account for its investment in the U.S. associate.
Scott reads the Delicious's revenue recognition footnote found in Exhibit 2.
Exhibit 2: Revenue Recognition Footnote
__________________________________________________________________________________ in millions__________________________________________________________________________ Revenue is recognized, net of returns and allowances, when the goods are shipped to customers and collectability is assured. Several customers remit payment before delivery in order to receive additional discounts. Delicious reports these amounts as unearned revenue until the goods are shipped. Unearned revenue was €7,201 at the end of 2009 and €5,514 at the end of 2008.
Delicious operates two geographic segments: Europe and Mexico. Selected financial information for each segment is found in Exhibit 3.
At the beginning of 2009, Delicious entered into an operating lease for manufacturing equipment. At inception, the present value of the lease payments, discounted at an interest rate of 10%, was 6300 million. The lease term is six years and the annual payment is 669 million. Similar equipment owned by Delicious is depreciated using the straight-line method and no residual values are assumed.
Scott gathers the information in Exhibit 4 to determine the implied "stand-alone" value of Delicious without regard to the value of its U.S. associate.
If Delicious were to treat the operating lease as a finance lease, its interest coverage ratio for 2009 would be closest to:
A. 19.0.
B. 16.9.
C. 17.8.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
A finance lease is reported on the balance sheet as an asset and as a liability. In the income statement, the leased asset is depreciated and interest expense is recognized on the liability. The lease adjustment involves adding the rental payment back to EBIT and then subtracting the implied depreciation expense.
Next, the implied interest expense for the lease is added to reported interest.
NEW QUESTION: 2
You have a computer that runs Windows 7. The computer is a member of an Active Directory domain and has a shared printer. Users report that they can print to the shared printer, but they cannot delete their print jobs. You need to ensure that users can delete their own print jobs. What should you do?
A. Assign the Manage Documents permission to SYSTEM.
B. Assign the Manage Documents permission to CREATOR OWNER.
C. Restart the Print Spooler service.
D. Stop sharing the local printer and then share it again.
Answer: B
Explanation:
Manage Documents The user can pause, resume, restart, cancel, and rearrange the order of documents submitted by all other users. The user cannot, however, send documents to the printer or control the status of the printer. By default, the Manage Documents permission is assigned to members of the Creator Owner group. When a user is assigned the Manage Documents permission, the user cannot access existing documents currently waiting to print. The permission will only apply to documents sent to the printer after the permission is assigned to the user.
NEW QUESTION: 3
Each analytics team in your organization is running BigQuery jobs in their own projects. You want to enable each team to monitor slot usage within their projects. What should you do?
A. Create a Stackdriver Monitoring dashboard based on the BigQuery metric slots/allocated_for_project
B. Create an aggregated log export at the organization level, capture the BigQuery job execution logs, create a custom metric based on the totalSlotMs, and create a Stackdriver Monitoring dashboard based on the custom metric
C. Create a Stackdriver Monitoring dashboard based on the BigQuery metric query/scanned_bytes
D. Create a log export for each project, capture the BigQuery job execution logs, create a custom metric based on the totalSlotMs, and create a Stackdriver Monitoring dashboard based on the custom metric
Answer: B
NEW QUESTION: 4
You have a Microsoft Exchange Server 2019 hybrid deployment.
You plan to enable Hybrid Modern Authentication (HMA).
You run the Get-MapiVirtualDirectory cmdlet and receive the output shown in the following exhibit.
Use the drop-down menus to select the answer choice that completes each statement based on the information presented in the graphic.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation:
References:
https://docs.microsoft.com/en-us/office365/enterprise/configure-exchange-server-for-hybrid-modern-authentication
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