Benchmarking Corporate DisclosuresIntangible Assets Sears and Macy's are both public companies in the retail industry. Review the most recent 10-K for each company and compare their reporting of intangible assets other than goodwill. In particular, consider: - Do the companies have similar items included in this category (Intangible Asstes)? That is, what is the nature of each company's recorded intangible assets? - Have the companies adopted similar policies with respect to categorizing these assets as finite-versus indefinite-lived? - Do the companies describe their impairment testing policy in detail? -Within which sections of the companies annual reports is the above- listed information included ?Are the companies consistent in where they report this information? Finally, brainstorm a circumstance in which you, as a professional, might perform similar benchmarking of a peer company's annual report