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NEW QUESTION: 1
On January 2, 2002, Heather Ltd. signed a ten-year noncancelable lease for a passenger ferry. The lease stipulated annual payments of $68,353 starting at the end of the first year, with title passing to
Heather at the expiration of the lease. Heather treated this transaction as a capital lease.
The ferry has an estimated useful life of 15 years, with no residual value. Heather uses straight-line amortization for all of its capital assets. Aggregate lease payments were determined to have a present value of $420,000, based on implicit interest of 10%.
In its 2002 income statement, what amount of interest expense should Heather report from this lease transaction?
A. $26,250.
B. $42,000.
C. $68,353.
Answer: B
Explanation:
The interest expense would be the present value of the lease times the implicit interest rate.
$ 420,000 x .10 = $42,000.

NEW QUESTION: 2
What are the different types of variables the syntax of the front-end script contains ?
There are 2 correct answers to this question.
Choose:
A. Local variables
B. Asymmetric variables
C. Symmetric variables
D. Global variables prefixed by a $ -character
Answer: A,D

NEW QUESTION: 3
組織のファイルサーバーは、コストを削減するために仮想化されています。特定のファイルサーバーに最も適しているバックアップの種類は次のうちどれですか？
A. Differential
B. Incremental
C. Snapshot
D. Full
Answer: B