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NEW QUESTION: 1
Each Inbound SOAP interface can contain only one operation method.
A. FALSE
B. TRUE
Answer: A

NEW QUESTION: 2
Given: What is the result?

A. 0
B. 1
C. Compilation fails
D. 2
E. An exception is thrown at run time
Answer: B

NEW QUESTION: 3
Which of the following Explanation: s most likely would satisfy an auditor who questions management
about significant debits to the accumulated depreciation accounts?
A. The prior year's depreciation expense was erroneously understated.
B. Overhead allocations were revised at year-end.
C. The estimated remaining useful lives of plant assets were revised upward.
D. Plant assets were retired during the year.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. A debit to accumulated depreciation decreases the balance in that account. The
retirement of plant assets necessitates the removal (decrease) of accumulated depreciation related to the
retired asset by debiting accumulated depreciation.
Choice "A" is incorrect. Remember that correction of an estimate is given prospective, not retroactive,
treatment. Therefore, there would not be any decrease in the accumulated depreciation taken in previous
years, although future credits would be lower than previous credits had been.
Choice "C" is incorrect. If the prior year's depreciation expense were understated (i.e., too low), the entry
to correct the error would be a credit to accumulated depreciation.
Choice "D" is incorrect. Revision of overhead allocations would not result in a debit to accumulated
depreciation.