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NEW QUESTION: 1
If a lessor appropriately classifies a lease as a sales-type lease, the following items related to the lease should be reported on the lessor's income statement in the first year of the lease:
I). Rental Revenue
II). Interest Revenue
III). Depreciation Expense
IV). Income (loss) on Sale of Leased Property
A. II and IV only
B. II, III, and IV only
C. I and III only
Answer: A
Explanation:
Rental revenue is only recognized in an operating lease. If it is a sales-type lease, there is profit on the sale as well as the interest revenue on the receivable. As the lessor no longer reports the asset on its records, it does not record depreciation on it.

NEW QUESTION: 2
アプリケーションデータへのアクセス権を強制する責任は誰にありますか？
A. セキュリティ管理者
B. データ所有者
C. セキュリティ運営委員会
D. ビジネスプロセスの所有者
Answer: A
Explanation:
説明
管理者として、セキュリティ管理者はデータへのアクセス権を強制する責任があります。データ所有者は、これらのアクセス権を承認する責任があります。ビジネスプロセスの所有者がデータの所有者である場合もあり、施行の責任を負いません。セキュリティ運営委員会は、執行について責任を負いません。

NEW QUESTION: 3
You have an Azure subscription that includes an Azure key vault named Vault1.
You create the Azure virtual machines shown in the following table.

You enable Azure Disk Encryption for all the virtual machines and use the -VolumeType All parameter.
You add data disks to the virtual machines as shown in the following table.

For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation:
Premium and standard, but not basic, account types support disk encryption.
Disk encryption requires managed disks.
References:
https://docs.microsoft.com/en-us/azure/security/azure-security-disk-encryption-overview