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NEW QUESTION: 1
New-NanoServerImage -Edition Datacenter -DeploymentType Host -Package Microsoft-
NanoServer-Compute-Package -MediaPath 'D:\' -TargetPath C:\Nano1\Nano1.wim
-ComputerName Nano1 -DomainName Contoso.com
A. Option B
B. Option A
NEW QUESTION: 2
In which of the following situations should a company report a prior-period adjustment?
A. A change in the estimated useful lives of fixed assets purchased in prior years.
B. The correction of a mathematical error in the calculation of prior years' depreciation.
C. The scrapping of an asset prior to the end of its expected useful life.
D. A switch from the straight-line to double-declining balance method of depreciation.
Choice "b" is correct. Prior period adjustments consist of: corrections of errors in the financial statements
of prior periods, retroactive restatements required by new GAAP pronouncements, and changes from a
non-GAAP method of accounting to a GAAP method of accounting (which are corrections of errors).
Choice "a" is incorrect. This change is a change in accounting estimate. Choice "c" is incorrect. This
change is a change for one GAAP method of depreciation to another GAAP method of depreciation.
Under SFAS No. 154, it is treated as a change in accounting estimate effected by a change in accounting
principle and is handled prospectively, and not as a prior-period adjustment. Choice "d" is incorrect. This
is a business activity ordinary in nature.
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