Idaho Plumbing Contractor Exam

Accrual accounting is GAAP-compliant and recognizes revenues and expenses when transactions occur, while cash-basis accounting records them only when payment is made or received and does not meet GAAP.

Named-peril coverage protects only against losses from specifically listed items in the policy, while all-risk is the more common and broader coverage.

Most employers are assigned an experience rate for Idaho unemployment insurance, while governmental units and 501(c)(3) nonprofits may elect to reimburse the Idaho Employment Security Fund directly for actual benefit payment costs.

A brazed joint uses alloys melting above 840°F (449°C) but below the melting point of the parts joined, while a soldered joint uses alloys that melt at or below 840°F (449°C).

Contamination creates an actual hazard to public health through poisoning or disease spread (High Hazard), while pollution impairs aesthetic qualities of potable water without creating a health hazard (Low Hazard).

Accessible means access may first require removal of an access panel or similar obstruction, while Readily Accessible means direct access is available without removing any panel or obstruction.

The building drain is the lowest drainage piping inside the building that ends 2 feet outside the building wall, at which point the building sewer begins and conveys waste to a public sewer or disposal point.

A battery of fixtures is two or more similar adjacent fixtures discharging into a common horizontal waste or soil branch, while a soil stack is the common vertical pipe that receives discharge from those branches.

An independent contractor must be free from the employer's direction and control over the manner, method, and mode of work; if the employer controls these factors, the worker is a covered employee subject to Idaho unemployment insurance tax.

The two-opening method requires each opening to have at least 1 sq in per 2,000 Btu/h for horizontal ducts, while the one-opening method requires at least 1 sq in per 3,000 Btu/h.

Scaffold fall protection is required when employees work more than 10 feet above a lower level, while the general fall protection threshold for other walking and working surfaces is 6 feet.

ADA undue hardship requires showing significant difficulty or expense to the employer (a higher bar), while Title VII's standard is met by showing more than a minimal burden.