I was hoping to have these question answers and the specific requirements are included on the attached file SEC -10K project.

SEC 10-K: Management Discussion and Analysis The financial statements for your company are usually posted in Item 8 of the SEC 10-K document. The management discussion and analysis section is earlier in the report. 1. The management of risk and uncertainty is often included in the MD&A section comments. What do you learn of interest here? 2. Divisions and Product Lines may be discussed in the MD&A section. What cost accounting issues may arise in these areas as you consider our chapters for the week. 3. Management often explains higher or lower than expected in their comments. Discuss the profitability and other comments in the MD&A section as they relate to our chapters thus on budgets, variance analysis, and management. Please my company is FORD please answer the questions 1 to 3. Sample: Aside from the financial statements, their respective notes give insight to the reported amounts on the report. within the Managements Discussion and Analysis, Page 26 references the reasons for decreased performance in 2015 including lowered commodity and gas prices, reduced infrastructure, and large amounts lost to currency translation and hedging. Page 9 begins the section on identified risk factors, and reference the places in the economy that affect the company the most when they are adjusted. Like many companies, to say that the business is "sensitive to global and regional economic conditions and economic conditions in the industries we serve," is not terrible unique. However, the risk that government policy on building infrastructure has a great impact in the company is a little more unique. If the government doesn't introduce policy that allows for development of infrastructure, Caterpillar will lose business opportunities. Along with that, the industries that are supported by commodity prices, gas, coal, oil, gold, and iron mining also affect the firm. If the prices fall due to oversupply or inflation, those industries will reduce their production, and their supplier, Caterpillar, will lose profit. CAT has 4 operating segments, Construction industries, Resource industries, Energy and Transportation, and Financial Products. The least profitable segment is the financial products, which relates to financing for their own product lines, as well as the currency and hedging translation discussed before. Since the financial products is well intertwined in the other three industries, allowing customers to finance their purchase through the company that sells the product, accounting for the financial instruments as they relate to the products must be very convoluted. the MD&A refers to the items of most note to shareholders and investors (page 26), and directly references the sales and revenues for 2015, and its 15% drop from the prior year. It also mentions the lower than expected oil prices, and the substantial negative impact on the Energy and Transportation segment. Profit from sales was said to decrease due to lower sales volume, not necessarily rising costs. The company is trying to restructure itself, and is incurring substantial costs for that as well. The purpose for the restructuring is to respond to weaker economic conditions in the industries the company