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NEW QUESTION: 1
On June 30, 1996, Union Inc. purchased goodwill for $125,000 when it acquired the net assets of Apex Corp. During 1996, Union incurred additional costs of developing goodwill by training Apex employees ($50,000) and hiring additional Apex employees ($25,000). Before amortization of goodwill, Union's December 31, 1996 balance sheet should report goodwill of ________.
A. $125,000
B. $150,000
C. $175,000
D. $200,000
E. $75,000
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Goodwill is recorded only when it is purchased. In this case, only $125,000 was purchased goodwill. The costs incurred to maintain, develop, or restore goodwill must be expensed. In this case, $75,000 will be expensed.

NEW QUESTION: 2
A company has an on-premises Microsoft SQL Server environment and Microsoft Azure SQL Database
instances. The environment hosts several customer databases.
A customer that uses an on-premises instance reports that queries take a long time to complete.
You need to reconfigure table statistics so that the query optimizer can use the optimal query execution
plans available.
Which Transact-SQL segment should you use?
A. CREATE STATISTICS
B. sp_autostats
C. SET AUTO_UPDATE_STATISTICS ON
D. AUTO_UPDATE_STATISTICS_ASYNC
Answer: C
Explanation:
Explanation/Reference:
Explanation:
You can turn on automatic statistics update by running this SQL statement:
SET AUTO_UPDATE_STATISTICS ON
Incorrect Answers:
A: sp_autostats without options just displays the settings.
B: The AUTO_UPDATE_STATISTICS_ASYNC option affects how automatic statistics updates are applied
to your SQL Server database. When this option is enabled, the Query Optimizer will not wait for the update
of statistics, but will run the query first and update the outdated statistics afterwards. When this option is
disabled, the Query Optimizer will update the outdated statistics before compiling the query therefore
possibly getting a better plan based on the most current statistics. This is referred to as synchronous
statistics updates.
References: https://www.mssqltips.com/sqlservertip/2766/sql-server-auto-update-and-auto-create-
statistics-options/

NEW QUESTION: 3
Application which is used to add, modify and maintain meta/configuration data of FI is done through
A. FI Admin UI
B. FI Batch UI
C. FIUI
D. FI online UI
Answer: A