For Wal-Mart

1.Does the company have goodwill? What are the footnote disclosures relating to goodwill and the related acquisition? Please also describe the calculation of goodwill and how we account for differences between fair value and book value of assets acquired.

2.What are the company's depreciation methods? What is the range of estimated useful lives used for depreciating its assets? Does the company use the same depreciation methods for financial statements and tax returns? If not, please describe the methods used for tax purposes.

3.What are the company's footnote disclosures relating to impairment? Please also describe how to determine whether an impairment exists and how to calculate the impairment loss.

4.What are the amounts and descriptions of the company's current liabilities for the most recent year? Does the company have any contingent liabilities? If yes, please describe. What are the three categories of contingent liabilities and the treatment for each type? Does the company have any subsequent events disclosed in its footnotes? If so, please describe them.

For Wal-Mart