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NEW QUESTION: 1
A. Option C
B. Option A
C. Option B
D. Option D
Answer: C
NEW QUESTION: 2
Under US GAAP accounting, R&D expenses cannot be capitalized. They must be expensed as and when incurred. Which of the following is NOT a reason to support this practice?
A. In most cases, there is a significant lag between R&D expenses and the determination of the potential success of the research.
B. R&D expenses are difficult to measure and hence, must be expensed in accordance with accrual accounting principles.
C. Most R&D activities represent intangible benefits which are hard to evaluate objectively from an accounting perspective.
D. There remains a high uncertainty about the ultimate benefits to be derived from the R&D activities on which the expenses are incurred.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Note that R&D expenses are, for the most part, are clearly ear-marked as such and hence, are not difficult to measure. Of course, some of these expenses go into generating tangible assets like laboratories and flasks but these are easily measurable and do get capitalized under US GAAP. The other three reasons imply that it is difficult to measure the present value of the assets being generated (if at all) by the research. This prevents a consistent and 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.
NEW QUESTION: 3
On localSYS, your SPARC based server, you back up the root file system with recursive snapshots of the root pool. The snapshots are stored on a remote NTS file system.
This information describes the remote system where the snapshots are stored:
Remote system name: backupSYS
File system whore the snapshots are stored: /backups/localSYS
Mounted file system on localSYS: /rpool/snaps
Most recent backup name: rpool-1202
Disk c0t0d0 has failed in your root pool and has been replaced. The disk has already been part< and labeled and now you need to restore the root file system. Which procedure would you follow to restore the ZFS root file system on localSYS?
A. boot cdrom -s mount -f nfs backup_server:/rpool/snaps /rmt zpool create rpool c0t0d0s0 zfs receive -Fdu /mnt/rpool.1011 zpool set bootfs=rpool/ROOT/solaris rpool Reinstall the bootblock on c0t0d0.
B. boot cdrom -s mount -f nfs backup_server:/rpool/snaps /mnt zpool create rpool c0t0d0s0 zfs create -o mountpoint=/ rpool/ROOT cat /mnt/rpool.1011 | zfs receive -Fdu rpool zpool set bootfs=rpool/ROOT/solaris rpool Recreate swap and dump devices. Reinstall the bootblock on c0t0d0.
C. boot cdrom -s mount -F nfs backup_server:/rpool/snaps /mnt cat /mnt/rpool.1011 | zfs receive -Fdu rpool zpool set bootfs=rpool/ROOT/solaris rpool c0t0d0s0 Reinstall the bootblock on c0t0d0s0
D. boot cdrom -s mount -f nfs backup_server:/rpool/snaps /rmt zpool create rpool c0t0d0s0 cat /mnt/rpool.1202 | zfs receive -Fdu rpool zpool set bootfs=rpool/ROOT/solaris rpool Recreate swap and dump devices. Reinstall the bootblock on c0t0d0.
Answer: D
Explanation:
How to Recreate a ZFS Root Pool and Restore Root Pool Snapshots In this scenario, assume the following conditions:
*ZFS root pool cannot be recovered
*ZFS root pool snapshots are stored on a remote system and are shared over NFS
*The system is booted from an equivalent Solaris release to the root pool version so that the Solaris release and the pool version match. Otherwise, you will need to add the -o version=version-number property option and value when you recreate the root pool in step 4 below.
All steps below are performed on the local system.
1.Boot from CD/DVD or the network.
On a SPARC based system, select one of the following boot methods:
ok boot net -s ok boot cdrom -s If you don't use -s option, you'll need to exit the installation program.
2.Mount the remote snapshot dataset.
For example:
3.Recreate the root pool.
For example:
# zpool create -f -o failmode=continue -R /a -m legacy -o cachefile=/etc/zfs/zpool.cache rpool c1t0d0s0
4.Restore the root pool snapshots.
This step might take some time. For example:
# cat /mnt/rpool.0311 | zfs receive -Fdu rpool Using the -u option means that the restored archive is not mounted when the zfs receive operation completes.
5.Set the bootfs property on the root pool BE.
For example:
# zpool set bootfs=rpool/ROOT/osolBE rpool
6.Install the boot blocks on the new disk.
On a SPARC based system:
# mount -F nfs remote-system:/rpool/snaps /mnt # installboot -F zfs /usr/platform/`uname -i`/lib/fs/zfs/bootblk /dev/rdsk/c1t0d0s0
Reference: How to Recreate a ZFS Root Pool and Restore Root Pool Snapshots, Oracle Solaris ZFS Administration Guide
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