Go to http://www.goodyear.com/investor/02annual/shareholders.html to see what Goodyear's management believed was largely responsible for the company's net loss in 2002.

Go to http://www.vabeef.org/Newsroom/Annual%20Report.htm and download the 2001 annual report of the Virginia Beef Industry Council. What basis of accounting does the Council use? Where did you find that information?