One account increased in value one year by 17% and decreased in value the next year by 17%. Find and the "average rate" of change for the account. Average Rate = \% (Hint: Use a positive to represent an increase or a negative to represent decrease.) 13. Where in the Boeing annual report do you find a discussion, comment, or a reference to "materiality"? On page 44, a diagram is presented followed by a discussion on page 45 covering fundamental quality of faithful presentation. 14. What evidence do you see in the Boeing annual report that a "faithful presentation" exists? 15. Do you see any "Enhancing Qualities" as discussed starting on page 46? Going Concern Assumption A very good, but rather brief with comments/discussion on pages 50-51 is oresented regarding the Going Concern Assumption. 16. Do you see any information within the annual report of Boeing which might suggest the Going Concern Assumption does not apply? (Think about Boeing vs. for example, good old Sears). 17. With regard to the Going Concern Assumption, in light of the Covid19 pandemic's impact on many businesses, list 3 companies (public or private) that you think might have issues of continuing as a going concern - explain why