WPP is a UK group, engaged in the provision of communications services on a national, multinational and global basis. The company is organized into four segments:
Advertising and Media Investment management, Consumer Insight, Public Relations & Public Affairs and Healthcare and Specialist Communications Irish Continental Group is a shipping, transport and leisure group (Irish Ferries) principally engaged in the transport of passengers and cars, freight and containers.
Both companies have in common the fact that their inventories are very low, particularly in relation to total assets as shown in the following table where figures have been extracted from the 2010 and 2011 annual reports of each company.

Required
Provide a list of possible items that could be included under the item €˜inventories€™ for each of these companies.

WPP plc 2011 in 2m 2010 2009 Inventory and 333.9 366.0 306.7 work in progress Total assets Inventories Total 24,694.90 24,345.1 22,351.5 1.37% 1.35% 1.50% assets Irish Continental Group 2010 in m 2011 2009 Inventory and 2.7 1.9 2.0 work in progress 254.6 1.06% 275.1 69% Total assets 273.9 0.73% Inventories Total assets