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NEW QUESTION: 1
Which of the following statements is (are) true with respect to valuation impairments under the US
GAAP?
I). An asset is deemed as impaired if its book value exceeds its expected discounted cash flows.
II). The amount of the write-down is equal to the difference between the asset's book value and the present value of its expected cash flows even if the fair market value is available.
III). The amount of the write-down must appear on the income statement as part of continuing operations.
IV). Once the impairment has been eliminated, the asset's book value may be written back up again to better reflect economic reality.
A. III only.
B. III and IV.
C. I and II.
Answer: A
Explanation:
I is incorrect because the rule stipulates that the book value of the asset must exceed its undiscounted cash flows.
II is incorrect because the amount of the write-down is equal to the difference between the asset's book value and its fair market value (if it is available).
IV is incorrect because once an asset is written down, it may not be written back up again, even as the circumstances turn favorable again.

NEW QUESTION: 2
A customer has selected Avaya Aura CM_survremote_embedded template.
Which Avaya server should be used?
A. S8300D Server
B. S8800 Server
C. S8730 Server 8Gb RAM
D. S8510Server with 8GB RAM
Answer: A

NEW QUESTION: 3
A message* that has been encrypted by the sender's private key and again by the receiver's public key achieves:
A. confidentiality and integrity.
B. authentication and authorization.
C. confidentiality and nonrepudiation.
D. authentication and nonrepudiation.
Answer: C
Explanation:
Explanation
Encryption by the private key of the sender will guarantee authentication and nonrepudiation. Encryption by the public key of the receiver will guarantee confidentiality.