In hypothesis testing, the observations are paired so that the two sets of observations relate to the same respondents

Cotton Hotel Corporation recently purchased Emporia Hotel and the land on which it is located with the plan to tear down the Emporia Hotel and build a new luxury hotel on the site. The cost of the Emporia Hotel should be

a. depreciated over the period from acquisition to the date the hotel is scheduled to be torn down. b. written off as an extraordinary loss in the year the hotel is torn down. c. capitalized as part of the cost of the land. d. capitalized as part of the cost of the new hotel.

SysTrust is an assurance service designed to

a. Increase the comfort of management and other stakeholders relative to an information system b. Provide an opinion on the fairness of an information system's output c. Provide the SEC with information used to administer the securities laws d. Allow a CPA to provide a consulting service to management relating to their information system