​Scaling Out Is Keeping the Same Number of Systems, but Migrating

question 69

True/False

​Scaling out is keeping the same number of systems, but migrating each system to a larger one.

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Definitions:

Unrealized Increase

The increase in value of an asset that has not yet been sold or disposed of. It represents potential profit, but it is not reflected in the financial statements until the gain is realized.

APB Opinion No. 22

Guidance issued by the Accounting Principles Board on the disclosure of accounting policies, requiring firms to include a summary of significant accounting policies in their financial statements.

Subsequent Event

An event that occurs after the balance sheet date but before the financial statements are issued, which may affect the company's financial position or performance.

Financial Disclosure Requirements

Regulations and standards mandating companies to disclose certain financial and operational information, ensuring transparency and aiding stakeholders in informed decision-making.