The historical cost principle requires that if a company buys a building for $2,000,000 in 2012 that increases in value to $2,900,000 in 2014, the company will have to report the building at $2,000,000 in the balance sheet for 2014.

User-defined data types:

A) are not allowed in any DBMS. B) are only allowed in Oracle. C) can have defined functions and methods. D) can be used once in a system.

Two-tier architecture typically includes a web server and a database server

Indicate whether the statement is true or false