In a Relational Database, a Relation Is Defined as a Collection

question 101

Multiple Choice

In a relational database, a relation is defined as a collection of data representing multiple occurrences of the following except:

• A) a resource
• B) an event
• C) an activity
• D) an agent

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Definitions:

U.S. GAAP

United States Generally Accepted Accounting Principles, which are a set of rules and standards for financial reporting.

Long-Lived Asset

Assets used in the operations of a business that are expected to provide economic benefits for a period longer than one year.

Net Book Value

The value of an asset after subtracting accumulated depreciation from its original cost, synonymous with carrying value but rephrased for clear understanding.

Discontinued Item

Pertains to the gains or losses from operations of a component of a business that has been disposed of or is held for sale.