How many logical schema (conceptual schema) will be there for a database?
How many rows the following query will output if the custome…
How many rows the following query will output if the customer table has 10 rows with three different reps. Select RepNum, Max(CreditLimit), count(*) From customer Group by repnum;
For the WinRDBI njoin operation between two tables to be mea…
For the WinRDBI njoin operation between two tables to be meaningful, which condition must be true?
For the following relational algebra division operation …
For the following relational algebra division operation (Ta with x rows) / (Tb with y rows) => (Quotient with z rows) which of the following conditions will be correct?
With a lease commencement date of January 1, 2019, Emgrand C…
With a lease commencement date of January 1, 2019, Emgrand Company leases equipment with a fair value of $625,000 to Bolero Company under the following terms: Lease term 3 years Annual rental payable at beginning of each year $200,000 Useful life of equipment 5 years Implicit interest rate in lease (known by Bolero) 8 % Emgrand routinely leases equipment of this nature. Bolero has no other leased equipment. Neither entity considers the 3-year term to be a major part of the asset’s 5-year life. Nor do they consider the present value of the lease payments to be substantially all of the fair value of the asset. Considering only the above information, what amount of total lease-related expense should Bolero report in its December 31, 2019 Income Statement?
Kine Company has a defined benefit pension plan. In 2021, it…
Kine Company has a defined benefit pension plan. In 2021, it paid $250,000 to its retirees. Which of the following entries is correct to record the payment.
Ryan Company maintains a defined benefit pension plan for it…
Ryan Company maintains a defined benefit pension plan for its employees. For the fiscal year ended December 31 of the current year, it reported a pension liability. This liability is the amount by which the
On January 1, 2021, Doug Corporation leased equipment to Mel…
On January 1, 2021, Doug Corporation leased equipment to Melissa Company. The lease term is 11 years. The first payment of $714,000 was made on January 1, 2021. The equipment cost Doug Corporation $4,926,173. The present value of the lease payments is $5,296,208. The lease is appropriately classified as a sales-type lease. Assuming the interest rate for this lease is 9%, how much interest revenue will Doug record in 2022 on this lease? (Round your answer to the nearest whole dollar amount.)
The portion of the obligation that plan participants are ent…
The portion of the obligation that plan participants are entitled to actually receive regardless of their continued employment is called the:
Accounting for postretirement health care benefits is simila…
Accounting for postretirement health care benefits is similar, in most respects, to accounting for: