________ is the assignment of a code to represent a specific response to a specific question along with the data record and column position that code will occupy

A debt security is transferred from one category to another. Generally accepted accounting principles require that for this particular reclassification (1) the security be transferred at fair value at the date of transfer, and (2) the unrealized gain or loss at the date of transfer currently carried as a separate component of stockholders' equity be amortized over the remaining life of the security. What type of transfer is being described?

(a) Transfer from trading to available-for-sale (b) Transfer from available-for-sale to trading (c) Transfer from held-to-maturity to available-for-sale (d) Transfer from available-for-sale to held-to-maturity

Which of the following elements must be present to properly log activities and achieve accountability for actions performed by a user?

A. Identification and authorization only B. Authentication and authorization only C. Identification and authentication only D. Authorization only