SEC Info - Apple Inc. - ‘10-Q’ for 6/25/11

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    643K 
 2: EX-31.1     Rule 13A-14(A) / 15D-14(A) Certification of Chief   HTML     25K 
                Executive Officer                                                
 3: EX-31.2     Rule 13A-14(A) / 15D-14(A) Certification of Chief   HTML     26K 
                Financial Officer                                                
 4: EX-32.1     Section 1350 Certifications of CEO and CFO          HTML     21K 
13: R1          Document and Entity Information                     HTML     37K 
24: R2          Condensed Consolidated Statements of Operations     HTML     79K 
35: R3          Condensed Consolidated Balance Sheets               HTML    123K 
46: R4          Condensed Consolidated Balance Sheets               HTML     33K 
                (Parenthetical)                                                  
51: R5          Condensed Consolidated Statements of Cash Flows     HTML    130K 
52: R6          Summary of Significant Accounting Policies          HTML     51K 
53: R7          Financial Instruments                               HTML    175K 
54: R8          Condensed Consolidated Financial Statement Details  HTML     40K 
55: R9          Income Taxes                                        HTML     25K 
14: R10         Shareholders' Equity and Stock-Based Compensation   HTML     88K 
15: R11         Commitments and Contingencies                       HTML     50K 
16: R12         Segment Information and Geographic Data             HTML     63K 
17: R13         Related Party Transactions and Certain Other        HTML     25K 
                Transactions                                                     
18: R14         Summary of Significant Accounting Policies          HTML     66K 
                (Policies)                                                       
19: R15         Summary of Significant Accounting Policies          HTML     35K 
                (Tables)                                                         
20: R16         Financial Instruments (Tables)                      HTML    163K 
21: R17         Condensed Consolidated Financial Statement Details  HTML     41K 
                (Tables)                                                         
22: R18         Shareholders' Equity and Stock-Based Compensation   HTML     92K 
                (Tables)                                                         
23: R19         Commitments and Contingencies (Tables)              HTML     29K 
25: R20         Segment Information and Geographic Data (Tables)    HTML     56K 
26: R21         Summary of Significant Accounting Policies -        HTML     39K 
                Additional Information (Detail)                                  
27: R22         Computation of Basic and Diluted Earnings Per       HTML     53K 
                Common Share (Detail)                                            
28: R23         Available-for-Sale securities' Adjusted Cost,       HTML    100K 
                Gross Unrealized Gains, Gross Unrealized Losses                  
                and Fair Value Recorded as Cash and Cash                         
                Equivalents or Short-Term or Long-Term Marketable                
                Securities (Detail)                                              
29: R24         Financial Instruments - Additional Information      HTML     55K 
                (Detail)                                                         
30: R25         Notional Principal and Credit Risk Amounts of       HTML     30K 
                Derivative Instruments Outstanding (Detail)                      
31: R26         Derivative Instruments Measured at Gross Fair       HTML     39K 
                Value as Reflected in the Consolidated Balance                   
                Sheets (Detail)                                                  
32: R27         Pre-Tax Effect of Derivative Instruments            HTML     43K 
                Designated as Cash Flow and Net Investment Hedges                
                (Detail)                                                         
33: R28         Pre-Tax Effect of Derivative Instruments            HTML     35K 
                Designated as Cash Flow and Net Investment Hedges                
                (Parenthetical) (Detail)                                         
34: R29         Condensed Consolidated Financial Statement Details  HTML     72K 
                (Detail)                                                         
36: R30         Income Taxes - Additional Information (Detail)      HTML     29K 
37: R31         Shareholders' Equity and Stock-Based Compensation   HTML     56K 
                - Additional Information (Detail)                                
38: R32         Components of Total Comprehensive Income, Net of    HTML     49K 
                Taxes (Detail)                                                   
39: R33         Other Comprehensive Income Related to Derivatives,  HTML     39K 
                Net of Taxes (Detail)                                            
40: R34         Components of Accumulated Other Comprehensive       HTML     40K 
                Income, Net of Taxes (Detail)                                    
41: R35         Restricted Stock Unit Activity (Detail)             HTML     54K 
42: R36         Stock Option Activity and Related Information       HTML     78K 
                (Detail)                                                         
43: R37         Summary of the Stock-Based Compensation Expense     HTML     27K 
                (Detail)                                                         
44: R38         Changes in Accrued Warranties and Related Costs     HTML     29K 
                (Detail)                                                         
45: R39         Commitments and Contingencies - Additional          HTML     56K 
                Information (Detail)                                             
47: R40         Segment Information and Geographic Data -           HTML     26K 
                Additional Information (Detail)                                  
48: R41         Summary Information by Operating Segment (Detail)   HTML     31K 
49: R42         Reconciliation of Segment Operating Income to the   HTML     30K 
                Condensed Consolidated Financial Statements                      
                (Detail)                                                         
50: R43         Related Party Transactions and Certain Other        HTML     22K 
                Transactions - Additional Information (Detail)                   
11: XML         IDEA XML File -- Filing Summary                      XML     88K 
12: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    891K 
 5: EX-101.INS  XBRL Instance -- aapl-20110625                       XML   1.35M 
 7: EX-101.CAL  XBRL Calculations -- aapl-20110625_cal               XML    171K 
 8: EX-101.DEF  XBRL Definitions -- aapl-20110625_def                XML    658K 
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 6: EX-101.SCH  XBRL Schema -- aapl-20110625                         XSD    151K 
56: ZIP         XBRL Zipped Folder -- 0001193125-11-192493-xbrl      Zip    128K

‘R14’ — Summary of Significant Accounting Policies (Policies)

This is an IDEA Financial Report. [ Alternative Formats ]

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 25, 2011
Basis of Presentation and Preparation	Basis of Presentation and Preparation The accompanying condensed consolidated financial statements include the accounts of the Company. Intercompany accounts and transactions have been eliminated. The preparation of these condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in these condensed consolidated financial statements and accompanying notes. Actual results could differ materially from those estimates. Certain prior period amounts in the condensed consolidated financial statements and notes thereto have been reclassified to conform to the current period’s presentation. These condensed consolidated financial statements and accompanying notes should be read in conjunction with the Company’s annual consolidated financial statements and the notes thereto for the fiscal year ended September 25, 2010, included in its Annual Report on Form 10-K (the “2010 Form 10-K”). Unless otherwise stated, references to particular years or quarters refer to the Company’s fiscal years ended in September and the associated quarters of those fiscal years. During the first quarter of 2011, the Company adopted the Financial Accounting Standard Board’s (“FASB”) new accounting standard on consolidation of variable interest entities. This new accounting standard eliminates the mandatory quantitative approach in determining control for evaluating whether variable interest entities need to be consolidated in favor of a qualitative analysis, and requires an ongoing reassessment of control over such entities. The adoption of this new accounting standard did not impact the Company’s condensed consolidated financial statements.
Revenue Recognition, Policy	Revenue Recognition Revenue Recognition for Arrangements with Multiple Deliverables For multi-element arrangements that include tangible products containing software that is essential to the tangible product’s functionality, undelivered software elements relating to the tangible product’s essential software, and undelivered non-software services, the Company allocates revenue to all deliverables based on their relative selling prices. In such circumstances, the Company uses a hierarchy to determine the selling price to be used for allocating revenue to deliverables: (i) vendor-specific objective evidence of fair value (“VSOE”), (ii) third-party evidence of selling price (“TPE”), and (iii) best estimate of the selling price (“ESP”). VSOE generally exists only when the Company sells the deliverable separately and is the price actually charged by the Company for that deliverable. ESPs reflect the Company’s best estimates of what the selling prices of elements would be if they were sold regularly on a stand-alone basis. For sales of iPhone, iPad, Apple TV, for sales of iPod touch beginning in June 2010, and for sales of Mac beginning in June 2011, the Company has indicated it may from time-to-time provide future unspecified software upgrades and features free of charge to customers. In June 2011, the Company announced it would provide various non-software services (“the online services”) to owners of qualifying versions of iPhone, iPad, iPod touch and Mac. The Company has identified up to three deliverables in arrangements involving the sale of these devices. The first deliverable is the hardware and software essential to the functionality of the hardware device delivered at the time of sale. The second deliverable is the embedded right included with the purchase of iPhone, iPad, iPod touch, Mac and Apple TV to receive on a when-and-if-available basis, future unspecified software upgrades and features relating to the product’s essential software. The third deliverable is the online services to be provided to qualifying versions of iPhone, iPad, iPod touch and Mac. The Company allocates revenue between these deliverables using the relative selling price method. Because the Company has neither VSOE nor TPE for these deliverables, the allocation of revenue has been based on the Company’s ESPs. Amounts allocated to the delivered hardware and the related essential software are recognized at the time of sale provided the other conditions for revenue recognition have been met. Amounts allocated to the embedded unspecified software upgrade rights and the online services are deferred and recognized on a straight-line basis over the estimated lives of each of these devices, which range from 24 to 48 months. Cost of sales related to delivered hardware and related essential software, including estimated warranty costs, are recognized at the time of sale. Costs incurred to provide non-software services are recognized as cost of sales as incurred, and engineering and sales and marketing costs are recognized as operating expenses as incurred. The Company’s process for determining its ESP for deliverables without VSOE or TPE considers multiple factors that may vary depending upon the unique facts and circumstances related to each deliverable. The Company believes its customers, particularly consumers, would be reluctant to buy the types of unspecified software upgrade rights embedded with iPhone, iPad, iPod touch, Mac and Apple TV. This view is primarily based on the fact that unspecified upgrade rights do not obligate the Company to provide upgrades at a particular time or at all, and do not specify to customers which upgrades or features will be delivered. The Company also believes its customers would be unwilling to pay a significant amount for access to the online services because other companies offer similar services at little or no cost to users. Therefore, the Company has concluded that if it were to sell upgrade rights or access to the online services on a standalone basis, including those rights and services attached to iPhone, iPad, iPod touch, Mac and Apple TV, the selling price would be relatively low. Key factors considered by the Company in developing the ESPs for the upgrade rights include prices charged by the Company for similar offerings, market trends for pricing of Mac and iOS software, the Company’s historical pricing practices, the nature of the upgrade rights (e.g., unspecified and when-and-if-available), and the relative ESP of the upgrade rights as compared to the total selling price of the product. The Company may also consider, when appropriate, the impact of other products and services, including advertising services, on selling price assumptions when developing and reviewing its ESPs for software upgrade rights and related deliverables. The Company may also consider additional factors as appropriate, including the pricing of competitive alternatives if they exist and product-specific business objectives. When relevant, the same factors are considered by the Company in developing ESPs for service offerings such as the online services; however, the primary consideration in developing ESPs for the online services is the estimated cost to provide such services over the life of the related devices, including consideration for a reasonable profit margin.
Earnings Per Common Share, Policy	Earnings Per Common Share Basic earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding options, shares to be purchased under the employee stock purchase plan, and unvested restricted stock units (“RSUs”). The dilutive effect of potentially dilutive securities is reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities.
Fair Value Measurements, Policy	Fair Value Measurements Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.
Cash, Cash Equivalents and Marketable Securities, Policy	Cash, Cash Equivalents and Marketable Securities All highly liquid investments with maturities of three months or less at the date of purchase are classified as cash equivalents. The Company’s marketable debt and equity securities have been classified and accounted for as available-for-sale. Management determines the appropriate classification of its investments at the time of purchase and reevaluates the available-for-sale designations as of each balance sheet date. The Company classifies its marketable debt securities as either short-term or long-term based on each instrument’s underlying contractual maturity date. Marketable debt securities with maturities of 12 months or less are classified as short-term and marketable debt securities with maturities greater than 12 months are classified as long-term. The Company classifies its marketable equity securities, including mutual funds, as either short-term or long-term based on the nature of each security and its availability for use in current operations.
Derivatives, Policy	Derivative Financial Instruments The Company uses derivatives to partially offset its business exposure to foreign currency exchange risk. The Company may enter into foreign currency forward and option contracts to offset some of the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales, on net investments in certain foreign subsidiaries, and on certain existing assets and liabilities. To help protect gross margins from fluctuations in foreign currency exchange rates, certain of the Company’s subsidiaries whose functional currency is the U.S. dollar hedge a portion of forecasted foreign currency revenue. The Company’s subsidiaries whose functional currency is not the U.S. dollar and who sell in local currencies may hedge a portion of forecasted inventory purchases not denominated in the subsidiaries’ functional currencies. The Company typically hedges portions of its forecasted foreign currency exposure associated with revenue and inventory purchases for three to six months. To help protect the net investment in a foreign operation from adverse changes in foreign currency exchange rates, the Company may enter into foreign currency forward and option contracts to offset the changes in the carrying amounts of these investments due to fluctuations in foreign currency exchange rates. The Company may also enter into foreign currency forward and option contracts to partially offset the foreign currency exchange gains and losses generated by the re-measurement of certain assets and liabilities denominated in non-functional currencies. However, the Company may choose not to hedge certain foreign currency exchange exposures for a variety of reasons including, but not limited to, materiality, accounting considerations and the prohibitive economic cost of hedging particular exposures. There can be no assurance the hedges will offset more than a portion of the financial impact resulting from movements in foreign currency exchange rates. The Company’s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments. The Company records all derivatives on the Condensed Consolidated Balance Sheets at fair value. The effective portions of cash flow hedges are recorded in other comprehensive income until the hedged item is recognized in earnings. The effective portions of net investment hedges are recorded in other comprehensive income as a part of the cumulative translation adjustment. The ineffective portions of cash flow hedges and net investment hedges are recorded in other income and expense. Derivatives that are not designated as hedging instruments are adjusted to fair value through earnings in the financial statement line item the derivative relates to.
Comprehensive Income (Loss), Policy	Comprehensive Income Comprehensive income consists of two components, net income and other comprehensive income. Other comprehensive income refers to revenue, expenses, gains, and losses that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income. The Company’s other comprehensive income consists of foreign currency translation adjustments from those subsidiaries not using the U.S. dollar as their functional currency, unrealized gains and losses on marketable securities categorized as available-for-sale, and net deferred gains and losses on certain derivative instruments accounted for as cash flow hedges.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

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+ Details

- Definition

Disclosure of accounting policy for its derivative instruments and hedging activities. Disclosure may include: (1) Each method used to account for derivative financial instruments and derivative commodity instruments ("derivatives"); (2) the types of derivatives accounted for under each method; (3) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge or deferral accounting and accrual or settlement accounting (for example, whether and how risk reduction, correlation, designation, and effectiveness tests are applied); (4) the accounting method used if the criteria specified for hedge accounting are not met; (5) the method used to account for termination of derivatives designated as hedges or derivatives used to affect directly or indirectly the terms, fair values, or cash flows of a designated item; (6) the method used to account for derivatives when the designated item matures, is sold, is extinguished, or is terminated. In addition, the method used to account for derivatives designated to an anticipated transaction, when the anticipated transaction is no longer likely to occur; and (7) where and when derivatives, and their related gains or losses are reported in the statement of financial position, cash flows, and results of operations and (8) an accounting policy decision to offset fair value amounts with counterparties. An entity may also describe its embedded derivatives, and the method(s) used to determine the fair values of derivatives and any significant assumptions used in such valuations.

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+ References+ Details

- Definition

Disclosure of accounting policy for revenue recognition for multiple-deliverable arrangements including, at a minimum (as applicable): (1) the nature of such arrangements, (2) the significant deliverables within the arrangements, (3) the general timing of delivery or performance of service for the deliverables within the arrangements, (4) performance-, cancellation-, termination- or refund-type provisions, (5) a discussion of the significant factors, inputs, assumptions, and methods used to determine selling price (whether vendor-specific objective evidence, third-party evidence, or estimated selling price) for the significant deliverables, (6) whether the significant deliverables in the arrangements qualify as separate units of accounting and the reasons that they do not qualify as separate units of accounting, if applicable, and (7) the general timing of revenue recognition for significant units of accounting. This element is applicable to all multiple-deliverable arrangements, including software arrangements (for example, software products, upgrades or enhancements, postcontract customer support, or services).

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+ Details

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-Q’ Filing	Date	Other Filings

Filed on:	7/20/11	4, UPLOAD
For Period end:	6/25/11
	9/25/10	10-K
	9/15/09	4
		List all Filings

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Filing Submission 0001193125-11-192493 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Apple Inc. – ‘10-Q’ for 6/25/11 – ‘R14’

On: Wednesday, 7/20/11, at 4:32pm ET · For: 6/25/11 · Accession #: 1193125-11-192493 · File #: 0-10030

Previous ‘10-Q’: ‘10-Q’ on 4/21/11 for 3/26/11 · Next: ‘10-Q’ on 1/25/12 for 12/31/11 · Latest: ‘10-Q’ on 2/2/24 for 12/30/23

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

‘R14’ — Summary of Significant Accounting Policies (Policies)

This is an IDEA Financial Report. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

Apple Inc. – ‘10-Q’ for 6/25/11 – ‘R14’

On: Wednesday, 7/20/11, at 4:32pm ET · For: 6/25/11 · Accession #: 1193125-11-192493 · File #: 0-10030

Previous ‘10-Q’: ‘10-Q’ on 4/21/11 for 3/26/11 · Next: ‘10-Q’ on 1/25/12 for 12/31/11 · Latest: ‘10-Q’ on 2/2/24 for 12/30/23

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘R14’ — Summary of Significant Accounting Policies (Policies)

This is an IDEA Financial Report. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents