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Volumes on dynamic disks have the following types: simple, spanned, mirrored, striped, or RAID-5. A simple volume uses free space from a single disk. It can be a single region on a disk or consist of multiple, concatenated regions. A simple volume can be extended within the same disk or onto additional disks. If a simple volume is extended across multiple disks, it becomes a spanned volume. A spanned volume is created from free disk space that is linked together from multiple disks. You can extend a spanned volume onto a maximum of 32 disks.
The importance of distinguishing accounting income from the corpus or principal of the trust again lies in the unique difference between simple and complex trusts. Simple trusts are required to pay out all of the accounting income to the beneficiary of the trust. Complex trusts are much more flexible in that they can pay out dividends and principal to the beneficiaries, or just let the accounting income accumulate within the trust.