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NEW QUESTION: 1
At its balance sheet date, an entity reliably estimates that the expected cost of compensated absences resulting from short-term disability will be US $100,000. This unused entitlement arose from employee services rendered during the period and is accumulating. How should it be accounted for?
A. Only a disclosure should be made because recognition does not occur until the absences occur.
B. An expense should be recorded for US $100,000.
C. A direct reduction to retained earnings of US $100,000 should occur.
D. An asset of US $100,000 should be recognized.
Answer: B
Explanation:
Short-term employee benefits expected to be paid as a result of service rendered during the period ordinarily should be recognized as an expense and a liability accrued expense). For short-term compensated absences, the timing of recognition del ends on whether the benefits accumulate. If the benefits for compensated absences accumulate, the .,.i_1ect1d cost of short-term compensated absences is recognized when services are rendered that increase the employees entitlement to future compensated absences. The obligation is recognized whether it is vesting the employee is entitled to a cash payment for an unused entitlement upon leaving the entity) or not vesting. The amount should not be discounted. It equals the additional amount expected to be paid as a result of the unused accumulated entitlement at the balance sheet date. Hence, the entity should debit expense and credit liability for US $100,000 because the entitlement accumulates and the employees have rendered services during the period that increase their future entitlement.

NEW QUESTION: 2
DRAG DROP
You use a workbook query to import a table named Customers that contains a column named CustomerName. Has names in the format of Lastname, Firstname.
You need the CustomerName column to contain names in the format of
FirstnameLastname. A space must separate Firstname and lastname.
Which two commands should you use? To answer, drag the appropriate commands to the correct targets. Each command may be used once, more than once, or not at all. You may need to frag the split bar between panes or scroll to view content.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation:
* Split Column By Delimiter
* Merge Columns
https://support.office.com/en-us/article/split-a-column-of-text-power-query-
5 282d425-6dd0-46ca-95bf-8e0da9539662
https://support.office.com/en-us/article/merge-columns-power-query-80ec9e1e-1eb6-
4 048-b500-d5d42d9f0a8d

NEW QUESTION: 3
A client has a Heroku Postgres database add-on attached to a production application. The client now wants to access the database from another application that they use to perform administrative tasks. What should an Architect recommend in this scenario?
A. Attach the database to an application that acts as a database proxy
B. Create a fork of the database and attach it to the administrative application.
C. Attach the same Heroku Postgres add-on to the administrative application
D. Copy the database's connection URL and add it to the administrative application as a config var.
Answer: C
Explanation:
Explanation
- https://devcenter.heroku.eom/articles/using-sso-services-with-heroku#prerequisiles-for-sso-with-tieroku