Analyzing Financial Statements Using the Internet: Oracle Go to http://www.sec.gov/ to search for Oracle in the EDGAR database or go to the Oracle Web site. Find Oracle Corporation's latest 10K filing (annual report). Answer the following questions about the company: 1. Under Part I, Item 1, how does Oracle categorize its software products? What do the categories contain? 2. Under the Research and Development accounting policy in the Notes to Consolidated Financial Statements is Oracle allowed to fully expense its software research and product development costs? What guidelines are followed in this area? What financial statement accounts reflect adher- ence to these guidelines? How important is R and D? 3. Turn to the Notes to Consolidated Financial Statements. Does Oracle finance sales to its customers on a long-term basis? 4. Examine Oracle's balance sheet. Which method of accounting for uncollectible accounts does the company use? How can you tell?