The Oracle Database Variant of SQL with Additional Procedural Language

question 93

Multiple Choice

The Oracle Database variant of SQL with additional procedural language components is ________.

• A)T-SQL
• B)PL/SQL
• C)My/SQL
• D)MS/SQL
• E)SQL

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Definitions:

Fair Value

The projected cost at which an asset or liability could be swapped between consenting, informed entities in a transaction without any special ties.

Book Value

The net value of an asset as recorded on a company's balance sheet, calculated as the original cost minus depreciation.

Asset Retirement Obligations

Liabilities recognized for the future costs of disposing of an asset and restoring the site, typically relevant for companies with significant fixed assets.

GAAP

Commonly followed accounting rules and standards for financial reporting, referred to as Generally Accepted Accounting Principles.