... reporters, and others who are sup-porting or opposing any particular public issue the company’s actionsaffect.14. Actual or potential joint venture partners, franchisors or franchisees, andother business ... current assets $21,702 $30,308Property and equipment, net $ 1,611 $ 1,903Investments 15,312 19, 939 Total fixed assets $16,923 $21,842Total assets $38,625 $52,150Current LiabilitiesAccounts ... financial statement users. Private com-panies are not required by law to have audits, but sometimes particularinvestors or creditors demand them. An audit provides the highest levelof assurance...