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NEW QUESTION: 1
For a finance lease, the gross investment, lease payments receivable, recorded by the lesser is equal to the:
A. Difference between the present value of the minimum lease payments and the unearned finance income.
B. Minimum lease payments plus the unguaranteed residual value accruing to the lesser at the end of the lease term
C. Lower of 90% of the present value of the minimum lease payments or the fair value of the leased asset.
D. Present value of the minimum lease payments minus the unguaranteed residual value accruing to the lesser at the end of the lease term.
Answer: B
Explanation:
For a finance lease, the lesser should record as the gross investment in the lease the amount of the minimum lease payments (payments plus either any bargain purchase option or any residual value guaranteed by the lessee, a party related to the lessee, or by a financially capable parry unrelated to the lesser or the lessee) plus any amounts of unguaranteed residual value. The net investment in the lease is equal to the gross investment minus unearned finance income.

NEW QUESTION: 2
Pythonでエラー処理に使用されるステートメントはどれですか？
A. try/except
B. block/rescue
C. catch/release
D. try/catch
Answer: A
Explanation:
The words "try" and "except" are Python keywords and are used to catch exceptions. For example:
try:
print 1/0
except ZeroDivisionError:
print "Error! We cannot divide by zero!!!"

NEW QUESTION: 3
Where is the COOP database located?
A. APIC
B. endpoint
C. spine
D. leaf
Answer: C

NEW QUESTION: 4
ネットワーク技術者が2つのスイッチを接続しています。技術者が速度とフォールトトレランスを向上させるために使用するプロトコルはどれですか？
A. LLDP
B. BGP
C. LACP
D. SIP
Answer: C