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What’s true about micro-partitions? 

What’s the primary purpose of an MDM program? 

Using the same query in the first select statement, modify it to only return APAC and EUROPE regions and then group the data by supplier name, account balance, region name and nation name and order the data by account balance in descending order. (supply the sql only – not the output)

Which of these commands helps us extract data from a json file?

Which of the steps below are a part of the dimensional modeling process?

Questions 33 through 34 are based on the following information:   The following information pertains to DISC Corporation’s defined benefit pension plan (in thousands):   PBO   Plan Assets January 1, 2023 $7,500   January 1, 2023 $9,000   Service cost 1,050    Actual return on plan assets 8%             (expected10% ) 720   Interest cost, 6% ?   Cash contributions 1,480   Actuarial loss (gain) on PBO 90         Retiree benefits paid ?     Retiree benefits paid ? December 31, 2023 $8,500   December 31, 2023 ?   There was no amendment to the terms of the pension plan in 2023. The balance of Net Gain – AOCI at the beginning of 2023 is $950 (amortization calculated using the corridor method: $45) The balance of Prior Service Cost –AOCI at the beginning of 2023 is $900 (amortization: $90 per year). The average remaining service period of active employees expected to receive the benefits is 10 years.   What is the 2023 Pension Expense (in thousands)?

Which of the following changes would NOT be accounted for using the prospective approach?

Questions 33 through 34 are based on the following information:   The following information pertains to DISC Corporation’s defined benefit pension plan (in thousands):   PBO   Plan Assets January 1, 2023 $7,500   January 1, 2023 $9,000   Service cost 1,050    Actual return on plan assets 8%             (expected10% )  720   Interest cost, 6% ?   Cash contributions 1,480   Actuarial loss (gain) on PBO 90         Retiree benefits paid ?     Retiree benefits paid ? December 31, 2023 $8,500   December 31, 2023 ?   There was no amendment to the terms of the pension plan in 2023. The balance of Net Gain – AOCI at the beginning of 2023 is $950 (amortization calculated using the corridor method: $45) The balance of Prior Service Cost –AOCI at the beginning of 2023 is $900 (amortization: $90 per year). The average remaining service period of active employees expected to receive the benefits are 10 years.   What is the balance of Plan Assets at the end of 2023 (in thousands)?   

Beats Corporation constructed a machine at a total cost of $206 million. Construction was completed at the end of 2020 and the machine was placed in service at the beginning of 2021. The machine was being depreciated over a 10-year life using the sum-of-the-years’-digits method. By that method, accumulated depreciation at the end of 2023 is $97.2 million. The residual value is expected to be $8.0 million. At the beginning of 2024, Beats decided to change to the straight-line method. Ignoring income taxes, what will be Beats’ depreciation expense for 2024? Do not round intermediate calculations.

On January 1, 2022, Shadow Industries (lessor) leased equipment to Bone Co. (lessee) for a 5-year period under a non-cancelable agreement, after which the leased asset will revert back to Shadow Industries. The equipment costs Shadow industries $840,000 and normally sells for $1,116,581. Equal payments under the lease are $240,000 and are due on December 31 of each year, with the first payment made on January 1, 2022. The equipment has a useful life of 6 years. The equipment’s residual value is $120,000 at the end of the lease term The rate implicit in the lease used by the lessor is 8%, Bone Co.’s incremental borrowing rate is 10% and lessee is aware of lessor’s rate.   What amount would Bone record for the lease payable and right-of-use asset at inception of the agreement?