Address any notable similarities and differences in financial reporting practices of the two acquisition targets (Rivian and Hyliion) that could potentially impact your analysis. For example, perhaps the firms are using the same or different methods of accounting for property, plant, and equipment (PP&E), inventory, intangibles, etc.

Rivian Financial Report:
https://www.sec.gov/ix?doc=/Archives/edgar/data/0001874178/000187417822000008/rivn-20211231.htm

Hyliion Financial Report:
https://last10k.com/sec-filings/hyln