COGNITIVE ASSESSMENT Which of the Following Is Not Considered a Part

question 150

Multiple Choice

COGNITIVE ASSESSMENT Which of the following is not considered a part of file maintenance?

• A) adding a record to a database
• B) modifying data in a record
• C) the creation of a new database
• D) deleting records from a database

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Definitions:

Depletion Expense

The process of transferring the cost of natural resources to an expense account.

Accumulated Depletion

The total amount of resource extraction accounted for as an expense over time, reducing the asset's value.

Straight-Line Method

An approach for calculating depreciation of an asset, which spreads the cost evenly over its useful life.

Depreciation

A process for spreading out the expense of a physical asset across its lifespan.