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NEW QUESTION: 1
On January 1, Year 1, an entity purchased a machine for US $10,000. The estimated useful life was 10 years, with no residual value. The entity depreciates its property, plant, and equipment using the straight-line method. On January 1, Year 5, it was estimated that the machine had a remaining useful life of 3 years. Compute the entity's Year 5 depreciation expense for the machine.
A. US $3,000
B. US $2,000
C. US $6,000
D. US $1,000
Answer: B
Explanation:
The machine's net carrying amount at January 1, Year 5, is US $6,000$10,000 cost $4,000 accumulated depreciation for4 years). A change in accounting estimate is applied prospectively. Thus, 'depreciation expense is US $2,000 per year for the next 3 years.

NEW QUESTION: 2
顧客は、カスタムエンティティを使用してイベントを追跡します。
カスタムエンティティには、イベントの開催地のカスタムフィールドが含まれています。顧客は、イベントを会場ごとにカレンダーに表示できる必要があります。
すべてのイベントがカレンダーの会場ごとに表示されるようにする必要があります。
どのコンポーネントにコントロールを追加する必要がありますか？
A. フォーム
B. 表示
C. フィールド
D. チャート
Answer: B

NEW QUESTION: 3
自由形式のコンテンツタイプを正しく説明しているオプションはどれですか？
A. プロファイルタイプに追加するまで、関係やプロパティは含まれません。
B. 関係は含まれていませんが、プロファイルタイプの一部としてプロパティが含まれています。
C. プロファイルタイプの一部として関係とプロパティが含まれています。
D. 関係が含まれ、プロファイルタイプに追加するまでプロパティは含まれません。
Answer: A