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NEW QUESTION: 1
Bubba buys a ten-year municipal and at 102 and sells it five years later at 101.
What is tax treatment?
A. no capital loss or income deduction is realized
B. the $10 loss is applied against future profits in municipal securities
C. the $10 loss is applied as a reduction against ordinary income
D. a $10 long-term capital loss is realized
Answer: A
Explanation:
Explanation/Reference:
Explanation: no capital loss or income deduction is realized. The $20 premium is amortized over the ten- year life of the bond. After five years, half of the premium has been written down. The remaining premium is the same as the premium received upon selling the bond. The sale at 101 results in no loss or gain.

NEW QUESTION: 2
Which of the following is a written document and is used in those cases where parties do not imply a legal commitment or in those situations where the parties are unable to create a legally enforceable agreement?
A. Patent law
B. Certification and Accreditation (COA or CnA)
C. Memorandum of understanding (MOU)
D. Memorandum of agreement (MOA)
Answer: C
Explanation:
A memorandum of understanding (MOU) is a document that defines a bilateral or multilateral agreement between two parties. This document specifies a convergence of will between the parties, representing a proposed common line of action. A memorandum of understanding is generally used in those cases where parties do not imply a legal commitment or in those situations where the parties are unable to create a legally enforceable agreement. It is a proper substitute of a gentlemen's agreement.
Answer option A is incorrect. Patent laws are used to protect the duplication of software. Software patents cover the algorithms and techniques that are used in creating the software. It does not cover the entire program of the software. Patents give the author the right to make and sell his product. The time of the patent of a product is limited though, i.e., the author of the product has the right to use the patent for only a specific length of time.
Answer option C is incorrect. A memorandum of agreement (MOU) is a document that is written between two parties to cooperatively work together on a project for meeting the pre-decided objectives. The principle of an MOA is to keep a written understanding of the agreement between two parties.
A memorandum of agreement is used in various heritage projects. It can also be used between agencies, the public and the federal or state governments, communities, and individuals. A memorandum of agreement (MOA) lays out the main principles of a positive cooperative effort. Answer option D is incorrect. Certification and Accreditation (C&A or CnA) is a process for implementing information security. It is a systematic procedure for evaluating, describing, testing, and authorizing systems prior to or after a system is in operation. The C8A process is used extensively in the U.S. Federal Government. Some C&A processes include FISMA, NIACAP, DIACAP, and DCID 6/3.
Certification is a comprehensive assessment of the management, operational, and technical security controls in an information system, made in support of security accreditation, to determine the extent to which the controls are implemented correctly, operating as intended, and producing the desired outcome with respect to meeting the security requirements for the system. Accreditation is the official management decision given by a senior agency official to authorize operation of an information system and to explicitly accept the risk to agency operations (including mission, functions, image, or reputation), agency assets, or individuals, based on the implementation of an agreed-upon set of security controls.

NEW QUESTION: 3
You administer a Microsoft SQL Server 2012 database.
You configure Transparent Data Encryption (TDE) on the Orders database by using the following statements:

You attempt to restore the Orders database and the restore fails. You copy the encryption file to the original location.
A hardware failure occurs and so a new server must be installed and configured.
After installing SQL Server to the new server, you restore the Orders database and copy the encryption files to their original location. However, you are unable to access the database.
You need to be able to restore the database.
Which Transact-SQL statement should you use before attempting the restore?
A:

B:

C:

D:

A. Option B
B. Option D
C. Option C
D. Option A
Answer: A

NEW QUESTION: 4
A customer wants to deploy Cisco Cloud Wireless architecture with 802.11ac capabilities.
Which access points would meet the customers' requirements? (Choose two.)
A. Cisco MR18 Access Points
B. Cisco 1570 Access Points
C. Cisco 3700 Access Points
D. Cisco 3600 Access Points
E. Cisco MR26 Access Points
F. Cisco MR72 Access Points
G. Cisco MR34 Access Points
Answer: F,G

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