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NEW QUESTION: 1
A user has configured Auto Scaling with the minimum capacity as 2 and the desired capacity as 2. The user is trying to terminate one of the existing instance with the command:
as-terminate-instance-in-auto-scaling-group<Instance ID> --decrement-desired-capacity
What will Auto Scaling do in this scenario?
A. Terminates the instance and updates the desired capacity and minimum size to 1
B. Terminates the instance and does not launch a new instance
C. Terminates the instance and updates the desired capacity to 1
D. Throws an error
Answer: D
Explanation:
The Auto Scaling command as-terminate-instance-in-auto-scaling-group <Instance ID> will terminate the specific instance ID. The user is required to specify the parameter as --decrement-desiredcapacity. Then Auto Scaling will terminate the instance and decrease the desired capacity by 1. In this case since the minimum size is 2, Auto Scaling will not allow the desired capacity to go below
2. Thus, it will throw an error.

NEW QUESTION: 2
실체는 공원을 위해 지자체에 토지를 기증했습니다. 토지 비용은 미화 75,000 달러였으며, 기부 당시 시장 가치는 전문가가 결정한 미화 2 달러였습니다.
기업이 부동산 플랜트의 원가 요소와 초기 인식 후에 장비를 채택하도록 선택하지 않은 경우 토지의 다이얼을 기록하는 분개는 다음과 같습니다.

A. 옵션 A
B. 옵션 C
C. 옵션 D
D. 옵션 B
Answer: B
Explanation:
An item of PPE is carried at cost minus any accumulated depreciation and impairment losses. Under the allowed alternative treatment an item of PPE may be carried at a revalued amount equal to fair value at the revaluation date minus any subsequent accumulated depreciation and impairment losses_ Land is not depreciated, so it should be carried at its amount. This amount should be determined by a professional appraisal. The revaluation increased the carrying amount and is therefore credited directly to equity a situation surplus. Accordingly, the entry is to debit land and credit revaluation for US $125.000. The entire surplus may be transferred to retained Earnings but not through profit or loss) when the asset is derecognize Upon on the asset should be removed from the balance sheet.


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