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At the end of 2010, a firm changes its depreciation method from the double-declining balance method to straight line. The firm only has one asset, a building that cost $4,000,000 and has a salvage value of $200,000 after a life of 20 years. The tax rate is 20%. The asset was purchased in January of
2 008. What will be the cumulative effect of the change on the 2010 depreciation resulting from the years
2 008 and 2009?
A. $380,000 lower
B. $190,000 lower
C. $210,000 lower
Answer: A
Depreciation under the straight-line method would be $190,000 each year [($4,000,000 -
$ 200,000)/20]. Depreciation under the double-declining balance method would be $400,000 in the first year. The double-declining rate is 10% [(100%/20) x 2]. Applying the rate of 10% to the beginning book value of $4,000,000 = $400,000 for the first year. The second year will be the beginning book value of
$ 3,600,000 ($4,000,000 - $400,000) x .1 = $360,000. The difference between $400,000 and $190,000, of
$ 210,000, will be the change in the depreciation expense for the year 2008. The second year for the straight line is $190,000. The difference between $360,000 and $190,000, of $170,000, will be the change in the depreciation expense for the year 2009. The cumulative effect of the change for the year 2010 will be $210,000 + $170,000 = $380,000 lower.

You deploy an Azure Kubernetes Service (AKS) cluster named Cluster1 that uses the IP addresses shown in the following table.

You need to provide internet users with access to the applications that run in Cluster1.
Which IP address should you include in the DNS record for Ousted?
Answer: D
When any internet user will try to access the cluster which is behind a load balancer, traffic will first hit to load balancer front end IP. So in the DNS configuration you have to provide the IP address of the load balancer.

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