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- Name: Oracle Financial Consolidation and Close 2023 Implementation Professional
- Exam Code: 1z0-1081-23
- Certification: 1z0-1081-23
- Vendor: Oracle
- Total Question: 630
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NEW QUESTION: 1
If a lease agreement transfers substantially all of the risks and rewards of ownership to the lessee, the asset amount is recognized on the lessee's records as a(n) <List A} asset, and the lease is classified as a <List B} lease.
A. Option A
B. Option B
C. Option C
D. Option D
Answer: A
Explanation:
A lease agreement transfers the risks and rewards of ownership of the lessee it is treated as finance because the transaction is in essence an installment purchase. Accordingly, the lessee records a depreciable asset and a liability. Moreover, IAS 38. Intangible Assets, specifically does not apply to bases that are within the scope of IRS 17, Leases. A finance lease is therefore presented as an item of property, plant, and equipment, that is, as a tangible asset.
NEW QUESTION: 2
Which system parameter will lower the DBM1 storage requirements (below the 2 GB bar), if the value was reduced?
A. EDM_SKELETON_POOL
B. MXDTCACH
C. MINSTOR
D. MAXDBAT
Answer: D
NEW QUESTION: 3
Which BGP feature enables you to install a backup path in the forwarding table?
A. prefix independent convergence
B. soft reconfiguration
C. synchronization
D. route refresh
Answer: A
NEW QUESTION: 4
A. Option B
B. Option D
C. Option C
D. Option A
Answer: C
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