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NEW QUESTION: 1
: 800
A company has contracted with an outside vendor to perform a service that will provide hardware, software, and procedures in case of a catastrophic failure of the primary datacenter. The Chief Information Officer (CIO) is concerned because this contract does not include a long-term strategy for extended outages. Which of the following should the CIO complete?
A. Service level agreement
B. First responder training
C. Business continuity plan
D. Disaster recovery plan
Answer: C
NEW QUESTION: 2
How much memory does the Dell Storage Manager (DSM) Virtual Appliance require to manage seven SC Series arrays?
A. 16 GB
B. 8 GB
C. 2 GB
D. 4 GB
Answer: A
NEW QUESTION: 3
ログイン方法は、これらのパラメーターを使用してルーターのVTY回線で構成されます。
*認証の最初の方法はTACACSです
* TACACSが使用できない場合、提供された資格情報なしでログインが許可されます。どの構成がこのタスクを実行しますか？
A. R1#sh run | include aaa
aaa new-model
aaa authentication login default group tacacs+ none
aaa session-id common
R1#sh run | section vty
line vty 0 4
password 7 0202039485748
B. R1#sh run | include aaa
aaa new-model
aaa authentication login telnet group tacacs+ none
aaa session-id common
R1#sh run | section vty
line vty 0 4
R1#sh run | include username
R1#
C. R1#sh run | include aaa
aaa new-model
aaa authentication login default group tacacs+
aaa session-id common
R1#sh run | section vty
line vty 0 4
transport input none
R1#
D. R1#sh run | include aaa
aaa new-model
aaa authentication login VTY group tacacs+ none
aaa session-id common
R1#sh run | section vty
line vty 0 4
password 7 0202039485748
R1#sh run | include username
R1#
Answer: A
Explanation:
According to the requirements (first use TACACS+, then allow login with no authentication), we
have to use "aaa authentication login ... group tacacs+ none" for AAA command.
The next thing to check is the if the "aaa authentication login default" or "aaa authentication
login list-name" is used. The 'default' keyword means we want to apply for all login connections
(such as tty, vty, console and aux). If we use this keyword, we don't need to configure anything
else under tty, vty and aux lines. If we don't use this keyword then we have to specify which
line(s) we want to apply the authentication feature.
From above information, we can find out answer 'R1#sh run | include aaa
aaa new-model
aaa authentication login default group tacacs+ none
aaa session-id common
R1#sh run | section vty
line vty 0 4
password 7 0202039485748
If you want to learn more about AAA configuration, please read our AAA TACACS+ and RADIUS
Tutorial - Part 2.
For your information, answer 'R1#sh run | include aaa
aaa new-model
aaa authentication login telnet group tacacs+ none
aaa session-id common
R1#sh run | section vty
line vty 0 4
R1#sh run | include username
R1#' would be correct if we add the following command under vty line ("line vty 0 4"): "login
authentication telnet" ("telnet" is the name of the AAA list above)
NEW QUESTION: 4
High Plains Tubular Company is a leading manufacturer and distributor of quality steel products used in energy, industrial, and automotive applications worldwide.
The U.S. steel industry has been challenged by competition from foreign producers located primarily in Asia. All of the U.S. producers are experiencing declining margins as labor costs continue to increase. In addition, the U.S. steel mills arc technologically inferior to the foreign competitors. Also, the U.S. producers have significant environmental issues that remain unresolved.
High Plains is not immune from the problems of the industry and is currently in technical default under its bond covenants. The default is a result of the failure to meet certain coverage and turnover ratios. Earlier this year, High Plains and its bondholders entered into an agreement that will allow High Plains time to become compliant with the covenants. If High Plains is not in compliance by year end, the bondholders can immediately accelerate the maturity date of the bonds. In this case. High Plains would have no choice but to file bankruptcy.
High Plains follows U.S. GAAP. For the year ended 2008, High Plains received an unqualified opinion from its independent auditor. However, the auditor's opinion included an explanatory paragraph about High Plains' inability to continue as a going concern in the event its bonds remain in technical default.
At the end of 2008, High Plains' Chief Executive Officer (CEO) and Chief Financial Officer (CFO) filed the necessary certifications required by the Securities and Exchange Commission (SEC).
To get a better understanding of High Plains' financial situation, it is helpful to review High Plains' cash flow statement found in Exhibit 1 and selected financial footnotes found in Exhibit 2.
Exhibit 2: Selected Financial Footnotes
1. During 2008, High Plains' sales increased 27% over 2007. Its sales growth continues to significantly exceed the industry average. Sales are recognized when a firm order is received from the customer, the sales price is fixed and determinable, and collectability is reasonably assured.
2. The cost of inventories is determined using the last-in, first-out (LIFO) method. Had the first-in, first-out method been used, inventories would have been $152 million and $143 million higher as of December
31,2008 and 2007, respectively.
3. Effective January 1, 2008, High Plains changed its depreciation method from the double-declining balance method to the straight-line method in order to be more comparable with the accounting practices of other firms within its industry. The change was not retroactively applied and only affects assets that were acquired on or after January 1,2008.
4. High Plains made the following discretionary expenditures for maintenance and repair of plant and equipment and for advertising and marketing:
5. During the fiscal year ended December 31, 2008, High Plains sold $50 million of its accounts receivable, with recourse, to an unrelated entity. All of the receivables were still outstanding at year end.
6. High Plains conducts some of its operations in facilities leased under noncancelable capital leases.
Certain leases include renewal options with provisions for increased lease payments during the renewal term.
7. High Plains' average net operating assets at the end of 2008 and 2007 was $977.89 million and $642.83 million, respectively.
Does High Plains' accounting treatment of its capital leases and receivable sale lower its earnings quality?
A. The treatment of the receivables sale lowers earnings quality.
B. Both treatments lower earnings quality.
C. The treatment of capital leases lowers earnings quality.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
A capital lease is reported on the balance sheet as an asset and as a liability. In the income statement, the leased asset is depreciated and interest expense is recognized on the liability. Thus, capitalizing a lease enhances earnings quality. An operating lease lowers earnings quality.
The receivable sale, with recourse, lowers earnings quality. The sale is treated as a collection thereby increasing operating cash flow. However, High Plains is still responsible to the buyer in the event the receivables are not ultimately collected. Thus, the receivable sale is a collateralized borrowing arrangement that remains orT-balance-sheet. (Study Session 7, LOS 25.d,f)
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