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NEW QUESTION: 1
The following SAS program is submitted:
proc contents data=_all_;
run;
Which statement best describes the output from the submitted program?
A. The output displays only a list of the SAS data sets that are contained in the WORK library.
B. The output displays a list of the SAS data sets that are contained in the WORK library and displays
their metadata.
C. The output displays only the variables in the SAS data sets that are contained in the WORK library.
D. The output displays only the metadata of the SAS data sets that are contained in the WORK library.
Answer: B

NEW QUESTION: 2
In November of the current year, the vice-president of a local bank reviews the bank's mortgage portfolio prior to the December 31 year-end. The bank's largest client has mortgages on buildings in three cities. The client has incurred net losses for the past 3 years and is now experiencing serious cash flow problems. For the past 6 months, no payments have been made on any of the three mortgages. The vice-president reluctantly concludes that it is probable that the full amount of principal and interest will not be collected. What is the impact of this conclusion on the local bank's current year financial statements?
A. The carrying amount of the mortgages should be reduced, with a charge directly to retained earnings.
B. Contingency note disclosure of a possible impairment is required.
C. The carrying amount of the mortgages should be reduced, with a charge to the income statement
D. No accounting or disclosure of a possible loss in value is necessary.
Answer: C
Explanation:
A financial asset, such as a lender's mortgage receivable, is impaired if its carrying amount at the balance sheet date exceeds its estimated recoverable amount If it is probable that all amounts due on such a held-to-maturity investment a financial asset carried at amortized cost) cannot be collected, the loss should be included in profit or loss_ The loss equals the difference between the carrying amount and the present value of the expected future cash flows discounted at the original effective interest rate. The carrying amount of the asset should be reduced to its estimated recoverable amount directly or by crediting an allowance account.

NEW QUESTION: 3
A company provides plumbing repair services across a broad geographic area. The company creates different zones for providing service to clients. You need to organize work orders and resources automatically by geography.
Which three actions should you perform? Each correct answer presents part of the solution.
A. Set up an account record for the company with a valid address.
B. Enable the map feature.
C. Create an enterprise agreement with Microsoft Bing maps.
D. Geocode the service activity.
E. Configure a radius constraint for work orders.
Answer: B,C,D

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