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NEW QUESTION: 1
Capital assets include:
A. A corporation's accounts receivable from the sale of its inventory.
B. A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will
be sold to customers.
C. Seven-year MACRS property used in a corporation's trade or business.
D. A manufacturing company's investment in U.S. Treasury bonds.
Answer: D
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
Jonesy has an Apple Watch and recently purchased an iPhone XR. He would like to use the Apple watch and the data on the old iPhone with the iPhone XR. Place the following steps in the correct order to accomplish his goal.
Use the arrow buttons to move the steps from the column on the left to the area on the right and arrange the order.

Answer:
Explanation:

Explanation

NEW QUESTION: 3
メールサーバーをトラブルシューティングする技術者は、使用可能なハードドライブの空き容量が少なく、追加のハードドライブがインストールされている必要があります。 ハードウェアのインストールでは、サーバーをオフラインにする必要があります。 技術者が次のどのようなトラブルシューティング手順を実行する必要がありますか？
A. 所見、行動、結果を記録する。
B. 影響を受けるユーザーに予定されたメンテナンスを通知します。
C. 追加情報を収集する。
D. 一度に1つの変更を実装します。
Answer: B