Executive Summary Amazon .com , Inc. (\"Amazon ":5 and Nettlia , inc . ["Netix ] are both consumer -orienhed companies that span the world . Amazon's goal is to be Earth's most customer-centric company. The convenience of Amazon , along rwith their prices and selection ,set the bar very high for any competition _ Netflix offers their services via internet and DVDbymail delivery. They also attract customers with the convenience ,price and selecuon of streaming content .'We want to review the 2020 annual lings for each company and do the following :1.) identify the distinctive accounts for each company , 2) summarize the risk factors that are mentioned within Item 7. Management's Discussion and Analysis ,and then 3] discuss which balance sheet or income statement items are the most important that are common to the industry of both Amazon and Nettlix . Distinctive Accounts Fulllment is one account that is unique to Amazon _ Amazon must operate and staff globally fulfillment centers .Ihese facilities carry Amazon's own products as well as products sold by Amazon from a third party vendor .The fulfillment costs increased in 2020' due to the increased product and services sales volume ,which increased variable costs. COW 19 and expanding the fulllment network were the main reasons for the increases in recent years ,Amazon has increased their streaming platform with shows and movies that are exclusive to Amazon members . This is different than in the past, where you needed to purchase content individually for a movie or a show . The one thing that NetElin still does on its