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NEW QUESTION: 1
Which statement accurately describes the function of the Coerce data check setting Type node?
A. Checks fully instantiated fields for values outside the specified range and converts unspecified values to legal values.
B. Checks fully instantiated fields for values outside the specified range and reports unspecified values.
C. Checks all fields for values outside the specified range and reports unspecified values.
D. None of the above is accurate.
Answer: C
NEW QUESTION: 2
Which of the following options are available as global settings when setting the 'System change option' in SAP Systems (transaction SE06)?
There are 2 correct answers to this question.
A. An option to allow changes to Repository and client-independent customizing object
B. Not modifiable
C. Original objects modifiable
D. Repaired objects modifiable
E. Modifiable
Answer: B,E
NEW QUESTION: 3
An entity donated land to a municipal for a park. cost of the land was US $75,000, and the market value at the time of the donation was US $2, as determined by a professional
appraisal if the entity has not chosen to adopt the cost model for- n' r ant of property plant, and equipment subsequent to initial recognition, the journal entry to record the dial of the land is:
A. Option D
B. Option C
C. Option A
D. Option B
Answer: B
Explanation:
An item of PPE is carried at cost minus any accumulated depreciation and impairment losses. Under the allowed alternative treatment an item of PPE may be carried at a revalued amount equal to fair value at the revaluation date minus any subsequent accumulated depreciation and impairment losses_ Land is not depreciated, so it should be carried at its amount. This amount should be determined by a professional appraisal. The revaluation increased the carrying amount and is therefore credited directly to equity a situation surplus. Accordingly, the entry is to debit land and credit revaluation for US $125.000. The entire surplus may be transferred to retained Earnings but not through profit or loss) when the asset is derecognize Upon on the asset should be removed from the balance sheet.