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NEW QUESTION: 1
P Co. purchased term bonds at a premium on the open market. These bonds represented
20% of the outstanding class of bonds issued at a discount by S Co., P's wholly owned subsidiary. P intends to hold the bonds until maturity. In a consolidated balance sheet, the difference between the bond carrying amounts of the two companies is:
A. Included as a decrease in retained earnings.
B. Included as an increase in retained earnings.
C. Reported as a deferred debit to be amortized over the remaining life of the bonds. D Reported as a deferred credit to be amortized over the remaining life of the bonds.
Answer: A
Explanation:
Because a consolidated financial statement should include both P and S as a Single consolidated) reporting entity, the purchase of the outstanding bonds of S by Pat a premium was in substance a retirement of debt for more than the debt's carrying amount. This transaction should be reflected in the consolidated income statement for the year of the purchase as a constructive loss from the retirement of debt. Hence, the effect on the balance sheet is to decrease retained earnings by an amount equal to the premium plus the unamortized discount before the tax effect.

NEW QUESTION: 2
An application using several queue managers is being tested for its end-to-end message throughput rates. The delivery times for the messages are longer than what the developers expect, and some messages are randomly lost. What can be done to help resolve this problem?
A. Use a third party software package since IBM WebSphere MQ does not provide the ability totrack messages
B. Evaluate the event messages that arrive on the dead letter queue
C. Monitor the DEFAULT.SYSTEM.MSG.ROUTE queue for message routing events
D. Record and evaluate activity information recorded by a trace-route message
Answer: D

NEW QUESTION: 3
Refer to the Exhibit.

An administrator receives vRealize Operations alerts for the Health of the virtual machine PVMAPP_0 as shown in Exhibit 1:
The administrator clicks on the Analysis pane, as shown in Exhibit 2: Based on the exhibits, what action would correctly address the performance problems observed?

A. Increase the number of vCPUs for PVMAPP_0.
B. Increase the reservation in MHz for vCPUs for PVMAPP_0.
C. Increase the allocation of memory for PVMAPP_0.
D. Increase the Memory limit for PVMAPP_0.
Answer: A