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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. $68,400
B. $60,000
C. $63,000
D. $81,000
Answer: C
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
会社のWebサイトは、グローバルに販売されているソフトウェアのパッチをホストしています。ウェブサイトはAWSで実行され、大きなソフトウェアパッチがリリースされるまでうまく機能します。ダウンロードが殺到すると、Webサーバーに負担がかかり、カスタマーエクスペリエンスが低下します。
Sysops管理者は、カスタマーエクスペリエンスを強化し、より利用可能なWebプラットフォームを作成し、コストを低く抑えるために何を提案できますか？
A. パッチリリースの前にWebサーバーをスケールアウトして、Auto Scalingの遅延を減らします。
B. スループットを向上させるために、NATインスタンスのサイズを増やします。
C. Amazon CloudFrontディストリビューションを使用して、ソフトウェアパッチを含む静的コンテンツをキャッシュします。
D. コンテンツをIQ1に移動し、ソフトウェアパッチを含むボリュームに追加のIOPSをプロビジョニングします。
Answer: C
NEW QUESTION: 3
What do you use to calculate File System Viewer licenses?
A. managed host files system (volume) in TB
B. host MAPS
C. total array capacity in managed TB
D. scanned space (file sizes) in TB
E. NAS capacity (RAW) in managed TB
Answer: D
NEW QUESTION: 4
While using vRealize Operations for VMware Horizon you notice that the Horizon RDS Pools Dashboard displays the message in the attached exhibit.
What should be done to resolve the issue?
A. Verify that the vRealize Operations for Horizon Desktops agent is installed on the RDSH servers.
B. Ensure that RDS licensing has been configured for the RDS servers.
C. Set the RDS Pools Dashboard as the default dashboard.
D. Configure the View Events database.
Answer: A