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NEW QUESTION: 1
To improve response times for an OLAP application, a POWER9 customer requires a SAN-attached storage solution with microsecond latency and highest density per rack.
Which of the following supports these requirements?
A. FlashSystem 900
B. IBM Nutanix
C. Storwize V7000
D. IBM ESS
Answer: A

NEW QUESTION: 2
Which is true regarding a first pass draft of the business case?
A. Ask the customer to commit on a specific deployment schedule, so you can accurately identify the timing of rollout expenses
B. You should not include costs of services, because resources might not be available to deliver the project
C. Only start thinking about the first draft once you have a full picture of deployment and transition costs
D. Include a baseline for major costs and benefits, as a starting point for deeper analysis
Answer: D

NEW QUESTION: 3
An entity has the following contingencies at a balance sheet date:
I. An obligation for clean-up costs relating to environmental damage may, but probably will not, require an outflow of resources.
II. An obligation for decommissioning costs of a nuclear reactor may, but probably will not, require an outflow o1 resources.
III. The entity is jointly and severally liable for an obligation arising from a lawsuit: the likelihood of an outflow of resources is remote.
Which of the above items must be disclosed in the notes to the financial statements?
A. I and II only.
B. I, II, and III.
C. I and III only.
D. II and III only.
Answer: A
Explanation:
Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event (called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Thus, none of the circumstances in the question meet the criteria for a provision. Hence, each is treated as a contingent liability, which requires disclosure unless the possibility of the outflow of resources is remote.