You are comparing the role of accruals in financial reporting integrity for two companies with contrasting histories, Enron Corporation and Berkshire Hathaway Inc.

Requirements:

1. Enron reported total accruals of $10 billion and net income of $5 billion for the fiscal year 2000. Berkshire Hathaway reported total accruals of $2 billion and net income of $10 billion during the same period.
2. Calculate the accruals ratio for both Enron and Berkshire Hathaway.
3. Analyze and discuss the implications of accruals for financial reporting integrity and corporate governance, considering the historical context and regulatory oversight.