Comparative Analysis Case a1-a3,b2-b3 (Part Level Submission) The financial statements of Coca-Cola are presented in Appendix C. Click here to view Appendix C. The financial statements of PepsiCo are presented in Appendix D. Click here to view Appendix D. The companies complete annual reports, including the notes to the financial statements, are available online. Use the companies financial information to answer the following questions.

(a1)

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What amounts for intangible assets were reported in their respective balance sheets by Coca-Cola and PepsiCo at year-end 2017? (Enter the amounts in millions.)

Coca-Cola

first line 2017

CURRENT ASSETS
Cash and cash equivalents	$6,006	$8,555
Short-term investments	9,352	9,595
TOTAL CASH, CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	15,358	18,150
Marketable securities	5,317	4,051
Trade accounts receivable, less allowances of $477 and $466, respectively	3,667	3,856
Inventories	2,655	2,675
Prepaid expenses and other assets	2,000	2,481
Assets held for sale	219	2,797
Assets held for sale discontinued operations	7,329
TOTAL CURRENT ASSETS	36,545	34,010
EQUITY METHOD INVESTMENTS	20,856	16,260
OTHER INVESTMENTS	1,096	989
OTHER ASSETS	4,560	4,248
PROPERTY, PLANT AND EQUIPMENT net	8,203	10,635
TRADEMARKS WITH INDEFINITE LIVES	6,729	6,097
BOTTLERS' FRANCHISE RIGHTS WITH INDEFINITE LIVES	138	3,676
GOODWILL	9,401	10,629
OTHER INTANGIBLE ASSETS	368	726
TOTAL ASSETS	$87,896

Pepsi first line 2017

ASSETS
Current Assets
Cash and cash equivalents	$10,610	$9,158
Short-term investments	8,900	6,967
Accounts and notes receivable, net	7,024	6,694
Inventories	2,947	2,723
Prepaid expenses and other current assets	1,546	908
Total Current Assets	31,027	26,450
Property, Plant and Equipment, net	17,240	16,591
Amortizable Intangible Assets, net	1,268	1,237
Goodwill	14,744	14,430
Other nonamortizable intangible assets	12,570	12,196
Nonamortizable Intangible Assets	27,314	26,626
Investments in Noncontrolled Affiliates	2,042	1,950
Other Assets	913	636
Total Assets	$79,804	$73,490