Exhibit 20

question 44

Multiple Choice

Exhibit 20.3.A company which produces financial accounting software wants to offer better training to its customers.The training is intended to decrease the amount of time required to do complicated accounting calculations.For seven individuals,the amount of time (in minutes) to complete a complicated calculation is determined before and after completing the new training. Refer to Exhibit 20.3.Using the critical value approach,appropriate conclusion is:

• A)Reject the null hypothesis,cannot conclude the median difference of the times is greater than zero
• B)Reject the null hypothesis,conclude the median difference of the times is greater than zero
• C)Do not reject the null hypothesis,cannot conclude the median difference of the times is greater than zero
• D)Do not reject the null hypothesis,conclude the median difference of the times is greater than zero

---

Definitions:

Intangible Assets

Assets that lack physical substance, like copyrights, patents, trademarks, and goodwill.

Physical Substance

A characteristic referring to the tangible nature of an asset, implying it has a material existence.

Separability

The ability to isolate and measure an asset or liability from the entity that owns it, for accounting or valuation purposes.

Business Combination

A transaction or other event in which an acquirer gains control over one or more businesses, often involving mergers, acquisitions, or consolidations.