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NEW QUESTION: 1
What does a depreciation convention determine?
A. The amount of depreciation to apply in the first and last years of a fixed asset's useful life
B. The number of periods over which a fixed asset should be depreciated
C. Whether a fixed asset should be depreciated
D. The amount of depreciation to apply to each period of a fixed asset's useful life
Answer: D
Explanation:
* You can select various depreciation methods and conventions. The purpose of the methods is to allocate the
depreciable value of the fixed asset into fiscal periods. The depreciable value of the fixed asset is the acquisition price,
reduced by a scrap value, if any.
If you are using depreciation conventions and you modify the last depreciation run date for an asset, which then
causes some depreciations to be skipped, the depreciation for the last year might be more than or less than is
expected. The depreciation is adjusted by the number of depreciation periods affected by the modification of the last
depreciation run date.
For example, if you are using the Half year depreciation convention over three years, depreciation ordinarily occurs
over 3 1/2 years. If you change the last depreciation run date during the 3 1/2 years, the last year of depreciation
moves out the number of periods affected. If you move the date by three months, the last year will have nine months'
worth of depreciation, when ordinarily there would be six months' worth of depreciation.
* You can select from the following depreciation conventions.
Half year
Full month
Mid quarter
Mid month (1st of month)
Mid month (15th of month)
Half year (start of year)
Half year (next year)
* Depreciation is a periodic transaction that typically reduces the value of the fixed asset on the balance sheet, and is
charged as an expenditure to a profit and loss account.
Reference: Depreciation methods and conventions [AX 2012]
NEW QUESTION: 2
Which of the following is a firewall that keeps track of the state of network connections traveling across it?
A. Stateful firewall
B. Circuit-level proxy firewall
C. Application gateway firewall
D. Stateless packet filter firewall
Answer: A
Explanation:
A stateful firewall is a firewall that keeps track of the state of network connections (such as TCP streams, UDP communication) traveling across it. The firewall is programmed to distinguish legitimate packets for different types of connections. Only packets matching a known connection state will be allowed by the firewall; others will be rejected.Answer option B is incorrect. A stateless packet filter firewall allows direct connections from the external network to hosts on the internal network and is included with router configuration software or with Open Source operating systems. Answer option C is incorrect. It applies security mechanisms when a TCP or UDP connection is established. Answer option D is incorrect. An application gateway firewall applies security mechanisms to specific applications, such as FTP and Telnet servers.
NEW QUESTION: 3
A company runs a database on a single Amazon EC2 instance in a development environment.
The data is stored on separate Amazon EBS volumes that are attached to the EC2 instance. An Amazon Route 53 A record has been created and configured to point to the EC2 instance. The company would like to automate the recovery of the database instance when an instance or Availability Zone (AZ) fails. The company also wants to keep its costs low. The RTO is 4 hours and RPO is 12 hours. Which solution should a DevOps Engineer implement to meet these requirements?
A. Run the database in an Auto Scaling group with a minimum and maximum instance count of 1 in multiple AZs. Create an AWS Lambda function that is triggered by a scheduled Amazon CloudWatch Events rule every 4 hours to take a snapshot of the data volume and apply a tag.
Have the instance UserData get the latest snapshot, create a new volume from it, and attach and mount the volume. Then start the database and update the Route 53 record.
B. Run the database in an Auto Scaling group with a minimum and maximum instance count of 1 in multiple AZs. Add a lifecycle hook to the Auto Scaling group and define an Amazon CloudWatch Events rule that is triggered when a lifecycle event occurs. Have the CloudWatch Events rule invoke an AWS Lambda function to detach or attach the Amazon EBS data volumes from the EC2 instance based on the event. Configure the EC2 instance UserData to mount the data volumes (retry on failure with a short delay), then start the database and update the Route 53 record.
C. Run the database on two separate EC2 instances in different AZs with one active and the other as a standby. Attach the data volumes to the active instance. Configure an Amazon CloudWatch Events rule to invoke an AWS Lambda function on EC2 instance termination. The Lambda function launches a replacement EC2 instance. If the terminated instance was the active node, then the function attaches the data volumes to the standby node. Start the database and update the Route 53 record.
D. Run the database on two separate EC2 instances in different AZs. Configure one of the instances as a master and the other as a standby. Set up replication between the master and standby instances. Point the Route 53 record to the master. Configure an Amazon CloudWatch Events rule to invoke an AWS Lambda function upon the EC2 instance termination. The Lambda function launches a replacement EC2 instance. If the terminated instance was the active node, the function promotes the standby to master and points the Route 53 record to it.
Answer: D
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