_________ is the provision of security applications and services via the cloud either to cloud-based infrastructure and software or from the cloud to the customers' on-premise systems

Soft capital rationing is imposed upon a firm from ________ sources, while hard capital rationing is imposed from ________ sources.

A) Internal; internal B) External; internal C) Internal; external D) External; external

Harvard Financial Services, Inc. purchased computers that are to be used in its consultancy services. Based on the matching principle, what account, other than Computers, should appear on the balance sheet as of December 31, 2016?

A) Depreciation Expense B) Service Revenue C) Accumulated Depreciation D) Equipment Expense