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NEW QUESTION: 1
Capital assets include:
A. A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will be sold to customers.
B. Seven-year MACRS property used in a corporation's trade or business.
C. A manufacturing company's investment in U.S. Treasury bonds.
D. A corporation's accounts receivable from the sale of its inventory.
Answer: C
Explanation:
Explanation
Choice "c" is correct. Investment assets of a taxpayer that are not inventory are capital assets. The manufacturing company would have capital assets including an investment in U.S. Treasury bonds.
Choice "a" is incorrect. Accounts receivable generated from the sale of inventory are excluded from the statutory definition of capital assets.
Choice "b" is incorrect. Depreciable property used in a trade or business is excluded from the statutory definition of capital assets.
Choice "d" is incorrect. Land is usually a capital asset, but when it is effectively inventory, as when it is used by a developer to be subdivided, it is excluded from the statutory definition of capital assets.
NEW QUESTION: 2
You are developing a Windows Store app. The app has the following requirements:
- Files must be stored on a device's file system so other Windows Store apps can access them. - Additional configuration must be performed to make the location of the files available to other Windows Store apps.
You need to meet the requirements. Where should you store the files? (Each correct answer presents a complete solution. Choose all that apply.)
A. app install directory
B. app data locations
C. documents library
D. user's download folder
E. removable devices
Answer: A,E
NEW QUESTION: 3
Which three characteristics of a video stream require the implementation of QoS? (Choose three.)
A. constant bandwidth
B. high packet rate
C. high MTU
D. small packets
E. variable packet rate
Answer: B,C,E
NEW QUESTION: 4
A developer writes the code below to calculate the factorial of a given number.
What is the result of executing line 04?
A. -Infinity
B. RuntimeError
C. 0
D. 1
Answer: B