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NEW QUESTION # 104
Under what circumstances are healthcare facilities allowed to write up the costs of property, plant, and equipment in response to current appraisals?
Answer: D
Explanation:
Companies are almost never allowed to write up the costs of property, plant, and equipment in response to current appraisals. There are very rare exceptions to this rule, but in general businesses are not allowed to use appraisals to manipulate the valuation of assets. This is true regardless of how much the asset is believed to increase in value over a specific amount of time.
NEW QUESTION # 105
When measuring the temperature of an object using a radiometric imager, which two parameters have the greatest effect on accuracy of the temperature reading on the instrument?
Answer: C
NEW QUESTION # 106
Time when the asset is scheduled to run divided by total available time expressed as a percentage. → UTILIZATION TIME
Answer: B
NEW QUESTION # 107
Which of the following does not apply when monitoring product reject rates?
Answer: C
NEW QUESTION # 108
Which of the following is a disadvantage of the FIFO system?
Answer: B
Explanation:
One disadvantage of the first-in, first-out (FIFO) system is that it is more difficult to manipulate. That is, because the order in which products enter and leave inventory is predetermined, the business cannot structure imports and exports to increase or decrease inventory levels. Another problem with the FIFO system is that current revenues are matched with older costs, which can create confusion. Also, ending inventory will be roughly the same as current replacement cost, though this is an advantage of the FIFO system. Finally, the specific identification system's method of matching cost flow and physical flow is very similar to the FIFO system.
NEW QUESTION # 109
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