The ownership is retained by the lessor, hence, the asset is recorded as such in his books and not on the books of the lessee. ... If all of these requirements are met, then the lease may be classified as an operating lease, hence, the software is capitalized in the books of the lessor. ... On the other hand, if the company chose not to capitalize the software, the auditor should determine whether such a procedure should be disclosed in the notes to the financial statements. ... If he is looking at the books of the lessor, then the software should be classified as an asset under the operat...

• Word Count: 1697
• Approx Pages: 7

Artificial Intelligence has been featured in books, movies, comics, and games, and is even finding its way into peoples' everyday lives. ... Steve Schaffer, writing on the NASA website, describes this, noting that The Artificial Intelligence Group does research on Artificial Intelligence in areas to further help scientist to discover the deep out reaches of space, going to areas which at the moment are inhospitable to human bodies, but bearable for the artificial intelligence in their mechanic bodies (Schaffer). ...

• Word Count: 1342
• Approx Pages: 5
• Has Bibliography
• Grade Level: Undergraduate

A great benefit when trying to learn or take notes from a PowerPoint is the delivery. ... With the use of computer technology, students don't have to read books and figure out answers to their homework since there are already specific answers in the computer. ... Students have computer resources like apps and online educational programs that will help them master a specific topic, whereas not long ago students and adults learned from watching informational videos, TV programs, and reading books. ...

• Word Count: 2000
• Approx Pages: 8
• Has Bibliography

During July 2001, Russian programmer Dmitry Sklyarov was arrested for designing a program that took e-books from the internet and transformed them into .PDF files (Acrobat Reader Files). ... It is also interesting to note that they are in good standing with the Apple Corporation. ...

• Word Count: 1416
• Approx Pages: 6
• Grade Level: High School