* What is the relative size of accounts receivable for Dell and Microsoft? How has this changed over the recent three-year period?

* Use horizontal analysis to identify any time trends in the Revenue for Microsoft and Dell

* Compare the horizontal analyses of Dell and Microsoft

* Consider the current economic environment and the companies competitive landscape. Given they operate in the same industry, you might expect similar revenue trends

* Read the managements discussion and analysis (MD&A) section of the 10-K to learn how Dell and Microsoft senior managers explain revenue levels and changes.

* Consider unearned review for Dell and Microsoft on the balance sheet. How big is it (Common size), and is it fluctuating over time?

* For companies that operate globally, determine the effect of foreign currency fluctuations on revenue. If these are substantial year after year, it might indicate that managers are not effectively hedging, and this would warrant additional investigation.