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NEW QUESTION: 1
Which of the following statements are true regarding AutoSelection Reevaluation?
Please choose the correct answer.
Response:
A. All of the above
B. Only b and c
C. Reevaluation will only occur as long as the requisition is not in ordered state
D. Auto-selection cannot be triggered after a contract has been attached to a requisition
E. Reevaluation may cause a price change, a contract to be detached, or a new contract to be attached
Answer: B
NEW QUESTION: 2
A set of APIs are exposed to customers using the Amazon API Gateway. These APIs have caching enabled on the API Gateway. Customers have asked for an option to invalidate this cache for each of the APIs.
What action can be taken to allow API customers to invalidate the API Cache?
A. Ask customers to add a query string parameter called "INVALIDATE_CACHE" when making an API call.
B. Ask customers to use AWS credentials to call the InvalidateCache API.
C. Ask customers to invoke an AWS API endpoint which invalidates the cache.
D. Ask customers to pass an HTTP header called Cache-Control:max-age=0.
Answer: D
Explanation:
Explanation
https://developer.mozilla.org/en-US/docs/Web/HTTP/Headers/Cache-Control
https://docs.aws.amazon.com/apigateway/latest/developerguide/api-gateway-caching.html Invalidate an API Gateway Cache Entry A client of your API can invalidate an existing cache entry and reload it from the integration endpoint for individual requests. The client must send a request that contains the Cache-Control: max-age=0 header. The client receives the response directly from the integration endpoint instead of the cache, provided that the client is authorized to do so. This replaces the existing cache entry with the new response, which is fetched from the integration endpoint.
NEW QUESTION: 3
Under the current US GAAP, the treatment of R&D expenses:
I. underestimates current income and leads to lower taxes.
II. leads to a more conservative balance sheet.
III. is tantamount to asserting that R&D outlays have no current benefits.
A. none of these are correct
B. I, II & III
C. I & II
D. I only
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Difficulties in measuring the current value of assets being generated by R&D prevent a reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution of expensing all the R&D costs (unless they generate tangible or intangible assets which have alternative future uses which are measurable). Since R&D does generate future benefits on an expected basis, the full expensing of the costs when incurred tends to under-estimate current income and leads to lower taxes. Further, when the R&D activities do lead to profitable results, income gets overstated because of non-recognition of a portion of it in previous periods. Thus, R&D expensing adds volatility to income. On the other hand, expensing leads to a more conservative balance sheet since no assets or equity is recognized until the benefits actually materialize.
Thus, by assuming that current R&D has no current benefits, the GAAP accounting tries to prevent "bad" surprises.
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