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NEW QUESTION: 1
The Moore Corporation is considering the acquisition of a new machine. The machine can be purchased
for $90,000; it will cost $6,000 to transport to Moore's plant and $9,000 to install. It is estimated that the
machine will last 10 years, and it is expected to have an estimated salvage value of $5,000. Over its
1 0-year life, the machine is expected to produce 2,000 units per year with a selling price of $500 and
combined material and labor costs of $450 per unit. Federal tax regulations permit machines of this type
to be depreciated using the straight-line method over 5 years with no estimated salvage value. Moore has
a marginal tax rate of 40 percent.
What is the net cash flow for the tenth year of the project that Moore Corporation should use in a capital
budgeting analysis?
A. $63,000
B. $60,000
C. $68,400
D. $81,000
Answer: A
Explanation:
Choice "c" is correct. $63,000 net cash flow for the tenth year.

Alternate Computation:
In year 10, Moore will generate a $100,000 profit from the incremental sales (2000 units * ($500 -$450)).
This profit will be taxed at 40%, so the net after-tax increase in cash flow is $60,000. The machine is fully
depreciated in year 10 because it was depreciated over a 5-year life. The tax basis of the machine is zero
on the date Moore receives a $5,000 salvage value for the machine. The gain on the machine of $5,000
($5,000 SV $0 Basis) is taxed at 40%, or $2,000 in total tax outflow for the gain, so the net inflows on the
salvage is $3,000. Therefore, the total after-tax cash flows in year 10 for the new machine is $60,000 +
$ 3,000 = $63,000.

NEW QUESTION: 2
Sie arbeiten als Administrator bei Contoso.com. Das Contoso.com-Netzwerk besteht aus einer einzelnen Domäne mit dem Namen Contoso.com. Auf allen Servern in der Domäne "Contoso.com" ist Windows Server 2012 R2 installiert.
Sie haben sich an einem Server mit dem Namen ENSUREPASS-SR07 angemeldet und möchten die IP-Konfigurationen eines Servers mit dem Namen ENSUREPASS-SR13 erhalten.
Welche der folgenden Maßnahmen sollten Sie ergreifen?
A. Sie sollten erwägen, den Befehl Winsat.exe zu verwenden.
B. Sie sollten in Betracht ziehen, den Befehl Winpop.exe zu verwenden.
C. Sie sollten erwägen, den Befehl Dsrm.exe zu verwenden.
D. Sie sollten in Betracht ziehen, den Befehl Winrs.exe zu verwenden.
Answer: D

NEW QUESTION: 3
Amazon Relational Database Service (Amazon RDS)의 장점 중 하나는 무엇입니까?
A. 로드를 위해 데이터베이스를 자동으로 조정합니다.
B. 사용자가 CPU 및 RAM 리소스를 동적으로 조정할 수 있습니다.
C. 관계형 데이터베이스 관리 작업을 단순화합니다.
D. 99.99999999999 %의 신뢰성과 내구성을 제공합니다.
Answer: C
Explanation:
https://aws.amazon.com/rds/