Ford 10-K, Toyota 20-F 

1a. What are the key long-lived asset and related expense accounts for Ford?

1b. What are the critical accounting policies for these accounts?

1c. Calculate and compare cycle-specific ratios (for example, property, plant, and equipment/ total assets) that you deem relevant for Ford and Toyota. What are the implications of the differences that you note?

Ford Annual Report 

2a. Review Ford's 10-K to determine if the company reported an impairment. If applicable, describe the nature of the impairment and the monetary value of the impairment. What caused the impairment? What key assumptions and estimates affected Ford's valuation of the related assets?

2b. What are the audit firm's obligations regarding the estimates made in this type of disclosure? What risks do these estimates pose for the audit firm?