A Table Is in Second Normal Form When It Is

question 24

Multiple Choice

A table is in second normal form when it is

• A) free of repeating group data
• B) free of transitive dependencies
• C) free of partial dependencies
• D) free of insert anomalies
• E) none of the above

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Definitions:

Ability To Pay

The financial capacity of an individual or entity to meet financial obligations or commitments without incurring undue hardship.

Deferred Tax Liabilities

Taxes that are assessed or incurred but not yet paid, typically resulting from timing differences in recognizing revenue and expenses for tax and accounting purposes.

Taxable Income

The amount of income subject to taxes, calculated by adjusting gross income by various deductions, exemptions, and adjustments specified by tax laws.

Book Income

Book income is a company's financial income as reported in the financial statements, adhering to the rules of accounting, before any tax adjustments.