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The CEO attended a workshop on natural resources and intangible assets. He was confused on the difference between these two types of assets and how to write-off the cost of these assets.

He has asked you to make a presentation at the next Board of Directors meeting including the following:

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Explain the meaning of these two assets.
How these two types of assets are expensed.
How natural resources and intangible assets are reported for financial accounting purposes.
Explain the basic issues related to accounting for intangible assets.
Show and cite examples of financial statements with either intangible assets or natural resources.
Choose two companies in the same industry and find their current annual reports
- Cite both reports.
- Determine and explain how either their natural resources or intangible are written-off.
- Discuss the implication this has for comparing the results of these two companies.
Include at least two additional research references.

Grading Criteria
15%	explaining the meaning of these two assets
15%	how these two types of assets are expensed.
10%	how natural resources and intangible assets are reported for financial accounting purposes.
10%	Explain the basic issues related to accounting for intangible assets
10%	Show and cite examples of financial statements with either intangible assets or natural resources.
20%	Choose two companies in the same industry and find their current annual reports. Cite both reports. Determine and explain how either their natural resources or intangible are written-off. Discuss the implication this has for comparing the results of these two companies.
20%	Additional research supporting the initial answer to the IP (at least two references)