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Exam Code: CWD-001
Exam Name: Certified Web Developer (CWD)
Vendor: GAQM

60 Questions & Answers
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NEW QUESTION: 1
Impairment is the difference in value between the carrying amount of goodwill and the actual fair value of the goodwill. However, for federal income tax reporting purposes:
A. The cost of developing, maintenance, or restoring intangibles which are unidentifiable, have indeterminate lives, or are inherent in a continuing enterprise should be expensed as incurred. By contrast, such intangibles assets which are purchased must be carried at cost and amortized over their useful lives and cannot be written down or written off at date of acquisition.
B. Such intangibles assets which are purchased must be carried at cost and amortized over their useful lives and cannot be written down or written off at date of acquisition.
C. Identifiable intangible assets with an indefinite life should not be amortized
D. The cost of developing, maintenance, or restoring intangibles which are unidentifiable, have indeterminate lives, or are inherent in a continuing enterprise should be expensed as incurred.
Answer: A

NEW QUESTION: 2
How much should one deposit today in a bank account paying interest compounded quarterly if you wish to have Rs. 10000 at the end of 3 months, if the bank pays 5% annually?
A. 0
B. 1
C. 2
D. 3
Answer: D


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