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NEW QUESTION: 1
On December 31, 2003, Numark Co. leased a machine from Hardie Ltd. for a five-year period. Equal annual payments under the lease are $315,000 (including $15,000 annual executory costs) and are due on December 31 of each year. The first payment was made on December 31, 2003, and the second payment was made on December 31, 2004. The five lease payments are discounted at 10% over the lease term. The present value of minimum lease payments at the inception of the lease and before the first annual payment was $1,251,000. The lease is appropriately accounted for as a capital lease by
Numark. In its December 31, 2004 balance sheet, Numark should report a lease liability of:
A. $951,000. B $855 900
B. $746,100.
C. $855,900.
Answer: B
Explanation:
The amount of the liability is the present value of the lease payments on December 31, 2003 less the payment made in 2003 plus the executory costs. $1,251,000 - $315,000 + $15,000 = $951,000
(2003) $951,000 - [$300,000 - ($951,000 x .10)] = $746,100 (2004)
NEW QUESTION: 2
CORRECT TEXT
In which file is the host name of a Linux computer configured? (Hint: You do not need to include the entire path.)
Answer:
NEW QUESTION: 3
Refer to the Exhibit.
A SIP user is calling an H.323 user.
In this call flow, in which phase does Avaya Aura Communication Manager (CM) handle the call processing for each endpoint?
A. both endpoints in the originating phase
B. SIP endpoint on originating phase, H.323 endpoint in terminating phase
C. H.323 endpoint in originating phase, SIP endpoint in terminating phase
D. both endpoints in the terminating phase
Answer: B
NEW QUESTION: 4
Answer:
Explanation:
Explanation