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NEW QUESTION: 1
HOTSPOT
You are designing a SQL Server Analysis Services (SSAS) cube that contains two measure groups named Sales History and Current Sales.
The Sales History measure group has the following characteristics:
----
Data changes on a monthly basis.
The measure group contains a very high data volume.
Queries that use the measure group only reference aggregate data.
The measure group includes SUM, MIN, MAX, and COUNT aggregate functions.
The Current Sales measure group has the following characteristics:
----
Data changes frequently.
The measure group contains a low data volume.
Queries that use the measure group often reference non-aggregate data.
The measure group includes SUM, MIN, MAX, and COUNT aggregate functions.
You need to select a storage mode for each measure group. The solution must meet the following requirements:
- For the Sales History measure group, query performance must be optimized over data latency.
- For the Current Sales measure group, data latency must be optimized over query performance.
What should you do? To answer, select the appropriate storage mode for each measure group in the answer area.
Answer:
Explanation:
NEW QUESTION: 2
A company has a $300,000 credit line of which $200,000 was the average amount outstanding for the year. The terms of the loan include a 1/2 of 1% commitment fee on the unused portion, an interest rate of 10%, and a compensating balance requirement of 2% of the total credit line. The company's compensating balances are funded from credit-line borrowings.
If the company negotiates to eliminate the compensating balance requirement and the average borrowings remain at $200,000, the annual interest rate would be:
A. 10.57%.
B. 10.00%.
C. 10.31%.
D. 10.25%.
Answer: D
NEW QUESTION: 3
Mellow Co. depreciated a $12,000 asset over five years, using the straight-line method with no salvage
value. At the beginning of the fifth year, it was determined that the asset will last another four years. What
amount should Mellow report as depreciation expense for year 5?
A. $900
B. $600
C. $2,400
D. $1,500
Answer: B
Explanation:
Choice "a" is correct. Over the first 4 years, the asset would be depreciated down to $2,400. Once it was
determined that the asset would last for another 4 years, $600 would be depreciated each year of that 4
year period. This change is a change in accounting estimate (the estimate being the life of the asset).
Changes is accounting estimate are accounted for in the current year and future years if the change
affects both. Choice "b" is incorrect. This answer is the annual difference between the depreciation
expense IF depreciation expense had been retroactively restated ($24,000 / 8 = $1,500) and the correct
depreciation expense. Retroactive restatement is not appropriate for changes in accounting estimate.
Choice "c" is incorrect. This answer is the depreciation expense IF depreciation had been retroactively
restated ($24,000 / 8 = $1,500). Retroactive restatement is not appropriate for changes in accounting
estimate. Choice "d" is incorrect. This answer is the undepreciated amount at the beginning of the fifth
year or the amount of the annual depreciation expense for each of the first 4 years. Either way, it certainly
is not going to be the depreciation expense for that year because the remaining cost will depreciated over
the remaining period.
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