name two competitor companies that are U.S. GAAP publicly traded companies

To find two competitor companies that are U.S. GAAP (Generally Accepted Accounting Principles) publicly traded companies, you would need to follow these steps:

1. Identify the industry or sector you are interested in. For example, let's consider the technology sector.
2. Research major companies within the industry. In this case, you can look for well-known technology companies.
3. Verify their status as U.S. GAAP publicly traded companies. You can do this through financial resources like financial news websites, financial databases, or company annual reports.
4. Look for two companies that are direct competitors in terms of products, services, or market share.

Using these steps, I can provide you with two examples of competitor companies in the technology sector that are U.S. GAAP publicly traded companies:

1. Apple Inc. (AAPL) and Microsoft Corporation (MSFT) - Apple and Microsoft are both competitors in the technology industry. They develop and sell computer hardware, software, and electronic devices. Both companies are U.S. GAAP compliant and trade publicly on major stock exchanges.

Remember, the specific competitors may vary depending on the industry or sector you are interested in, so adjust the steps accordingly to find relevant competitors within that specific industry.