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NEW QUESTION: 1
The effect of the recognition of loss due to impairment in the years after the recognition would be to:
A. increase the return on assets
B. decrease the return on equity
C. have no effect on return on assets or return on equity
Answer: A
Explanation:
The assets will be decreased in the years following the recognition, while the income will increase due to the fact that less depreciation is recognized.
NEW QUESTION: 2
Alan, a widower, is a retired executive with substantial assets. He wishes to provide for the financial security of his two grandchildren since their father, Alan's son, has always managed money poorly. This year Alan would like to provide each grandchild with a substantial gift. Which of the following statements concerning the impact of the generation-skipping transfer tax (GSTT) on these transfers is correct?
A. Any GSTT applicable to the gifts is imposed at a marginal rate based on Alan's wealth.
B. Alan could avoid all GSTT by holding all his property until death and providing direct bequests for the grandchildren in his will.
C. Federal estate or gift tax will also be imposed on the gifts that are subject to the GSTT.
D. A direct gift of $1.5 million to each grandchild made during Alan's lifetime is exempt from GSTT.
Answer: C
NEW QUESTION: 3
Refer to the exhibit. Which initial action does a Customer Success Manager take?
A. Share the report with the customer point of contact for license types B and D and determine causes
B. Run analysis on all the license types used by the customer on all platforms
C. Provide trending information on license types B and D and share with all stakeholders
D. Inform the Sales Account Manager to position a new version of licenses types B and D with additional features
Answer: A