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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. $63,000
B. $68,400
C. $81,000
D. $60,000
Answer: A
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
Welches der folgenden Probleme wäre für einen IS-Prüfer, der eine IT-Outsourcing-Vereinbarung prüft, am GRÖSSTEN?
A. Bei Vertragsverhandlungen wurden einige Strafen erlassen.
B. Die Entwicklung der zu verwendenden KPIs wurde dem Lieferanten zugewiesen.
C. Mehrere IT-Mitarbeiter führen dieselben Funktionen wie der Anbieter aus.
D. Der Vertrag enthält keine Verlängerungsoption.
Answer: B
NEW QUESTION: 3
Beth is a project team member on the JHG Project. Beth has added extra features to the project and this has introduced new risks to the project work. The project manager of the JHG project elects to remove the features Beth has added. The process of removing the extra features to remove the risks is called what?
A. Preventive action
B. Defect repair
C. Corrective action
D. Scope creep
Answer: A
NEW QUESTION: 4
You have a Microsoft 365 subscription.
You are configuring permissions for Security & Compliance.
You need to ensure that the users can perform the tasks shown in the following table.
The solution must use the principle of least privilege.
To which role should you assign each user? To answer, select the appropriate options in the answer area.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation
References:
https://docs.microsoft.com/en-us/office365/securitycompliance/permissions-in-the-security-and-compliance-cent
