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0000320193
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101.CAL** XBRL Taxonomy Extension Calculation Linkbase Document.
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101.DEF** XBRL Taxonomy Extension Definition Linkbase Document.
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101.LAB** XBRL Taxonomy Extension Label Linkbase Document.
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101.PRE** XBRL Taxonomy Extension Presentation Linkbase Document.
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* Indicates management contract or compensatory plan or arrangement.
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** Filed herewith.
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*** Furnished herewith.
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SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
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April 23, 2013 APPLE INC. By: /s/ Peter Oppenheimer Peter Oppenheimer Senior Vice President, Chief Financial Officer
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10-Q j0567_10q.htm 10-Q UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-Q (Mark One) ý QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 29, 2003 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECUR...
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Commission file number 0-10030 APPLE COMPUTER, INC. (Exact name of Registrant as specified in its charter) CALIFORNIA (State or other jurisdiction of incorporation or organization) (I.R.S.
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Employer Identification No.)
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Infinite Loop Cupertino, California (Address of principal executive offices) (Zip Code) Registrant’s telephone number, including area code: (408) 996-1010 Securities registered pursuant to Section 12(b) of the Act: None Securities registered pursuant to Section 12(g) of the Act: Common Stock, no par value Common Share ...
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Yes ý No o Indicate by check mark whether the Registrant is an accelerated filer (as defined in Exchange Act Rule 12b-2).
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Yes ý No o 365,611,414 shares of Common Stock Issued and Outstanding as of May 2, 2003 PART I.
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FINANCIAL INFORMATION Item 1.
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Financial Statements APPLE COMPUTER, INC. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (in millions, except share and per share amounts) See accompanying notes to condensed consolidated financial statements.
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APPLE COMPUTER, INC. CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (in millions, except share amounts) See accompanying notes to condensed consolidated financial statements.
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APPLE COMPUTER, INC. CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (in millions) See accompanying notes to condensed consolidated financial statements.
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APPLE COMPUTER, INC. Notes to Condensed Consolidated Financial Statements (Unaudited) Note 1 - Summary of Significant Accounting Policies Apple Computer, Inc. and its subsidiaries (the Company) designs, manufactures, and markets personal computers and related personal computing and communicating solutions for sale prim...
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Basis of Presentation and Preparation The accompanying condensed consolidated financial statements include the accounts of the Company.
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Intercompany accounts and transactions have been eliminated.
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The preparation of these condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in these condensed consolidated financial statements and accompanying notes.
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Actual results could differ materially from those estimates.
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Interim information is unaudited; however, in the opinion of the Company’s management, all adjustments of a normal recurring nature necessary for a fair statement of interim periods presented have been included.
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The results for interim periods are not necessarily indicative of results to be expected for the entire year.
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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 28, 2002, included in its Annual Report on Form 10-K for the year ended September 28, 2002 (the 200...
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Accounting for Asset Retirement Obligations On September 29, 2002, the Company adopted Statement of Financial Accounting Standards (SFAS) No.
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143, Accounting for Asset Retirement Obligations, which addresses financial accounting and reporting for obligations associated with the retirement of tangible long-lived assets and the associated asset retirement costs.
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The standard applies to legal obligations associated with the retirement of long-lived assets that result from the acquisition, construction, development and/or normal use of the assets.
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SFAS No.
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143 requires that the fair value of a liability for an asset retirement obligation be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made.
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The fair value of the liability is added to the carrying amount of the associated asset and this additional carrying amount is depreciated over the life of the asset.
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All of the Company’s existing asset retirement obligations are associated with commitments to return property subject to operating leases to original condition upon lease termination.
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The Company estimated that as of September 29, 2002, gross expected future cash flows of $9.5 million would be required to fulfill these obligations.
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As of the date of adoption, the Company recorded a $6 million long-term asset retirement liability and a corresponding increase in leasehold improvements.
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This amount represents the present value of expected future cash flows associated with returning certain of the Company’s leased properties to original condition.
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The difference between the gross expected future cash flow of $9.5 million and its present value at September 29, 2002, of $6 million will be accreted over the life of the related leases as an operating expense.
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Net of the related income tax effect of approximately $1 million, adoption of SFAS No.
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143 resulted in an unfavorable cumulative-effect type adjustment to net income during the first quarter of 2003 of approximately $2 million.
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This adjustment represents cumulative depreciation and accretion that would have been recognized through the date of adoption of SFAS No.
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143 had the statement been applied to the Company’s existing asset retirement obligations at the time they were initially incurred.
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The following table reconciles changes in the Company’s asset retirement liability for the first six months of 2003 (in millions): Accounting for Restructuring Charges In June 2002, the Financial Accounting Standards Board issued SFAS No.
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146, Accounting for Costs Associated with Exit or Disposal Activities.
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SFAS No.
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146 supersedes Emerging Issues Task Force (EITF) Issue No.
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94-3, Liability Recognition for Certain Employee Termination Benefits and Other Costs To Exit an Activity (Including Certain Costs Associated with a Restructuring) and requires that a liability for a cost associated with an exit or disposal activity be recognized when the liability is incurred, as opposed to when manag...
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SFAS No.
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146 also establishes that the liability should initially be measured and recorded at fair value.
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This Statement was effective for exit or disposal activities initiated after December 31, 2002.
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The provisions of SFAS No.
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146 were required to be applied prospectively after the adoption date to newly initiated exit activities.
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Stock-Based Compensation The Company measures compensation expense for its employee stock-based compensation plans using the intrinsic value method prescribed by Accounting Principles Board (APB) Opinion 25, Accounting for Stock Issued to Employees, and has provided pro forma disclosures of the effect on net income and...
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The Company has elected to follow APB No.
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25 because, as discussed below, the alternative fair value accounting provided for under SFAS No.
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123, Accounting for Stock-Based Compensation, requires use of option valuation models that were not developed for use in valuing employee stock options and employee stock purchase plan shares.
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Under APB No.
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25, when the exercise price of the Company’s employee stock options equals the market price of the underlying stock on the date of the grant, no compensation expense is recognized.
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As required under SFAS No.
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123, the pro forma effects of stock-based compensation on net income and earnings per common share for employee stock options granted and employee stock purchase plan purchases have been estimated at the date of grant and beginning of the period, respectively, using a Black-Scholes option pricing model.
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For purposes of pro forma disclosures, the estimated fair value of the options and shares is amortized to pro forma net income over the options’ vesting period and the shares’ plan period.
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The Black-Scholes option valuation model was developed for use in estimating the fair value of freely traded options that have no vesting restrictions and are fully transferable.
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In addition, option valuation models require the input of highly subjective assumptions including the expected life of options and the Company’s expected stock price volatility.
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Because the Company’s employee stock options and employee stock purchase plan shares have characteristics significantly different from those of freely traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s opinion, the existing models do no...
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For purposes of the pro forma disclosures provided pursuant to SFAS No.
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123, the expected volatility assumptions used by the Company have been based solely on historical volatility rates of the Company’s common stock.
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The Company has made no adjustments to its expected volatility assumptions based on current market conditions, current market trends, or expected volatility implicit in market traded options on the Company’s stock.
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The Company will continue to monitor the propriety of this approach to developing its expected volatility assumption and could determine for future periods that adjustments to historical volatility and/or use of a methodology that is based on the expected volatility implicit in market traded options on the Company’s co...
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For purposes of pro forma disclosures, the estimated fair value of the options and shares is amortized to pro forma net income over the options’ vesting period and the shares’ plan period.
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The Company’s pro forma information for the three and six-month periods ended March 29, 2003 and March 30, 2002 follows (in millions, except per share amounts): Note 2 - Financial Instruments Cash, Cash Equivalents and Short-Term Investments The following table summarizes the fair value of the Company’s cash and availa...
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The Company’s U.S. corporate securities consist primarily of commercial paper, certificates of deposit, time deposits, and corporate debt securities.
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Foreign securities consist primarily of foreign commercial paper, certificates of deposit and time deposits with foreign institutions, most of which are denominated in U.S. dollars.
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The Company had net unrealized gains on its investment portfolio of $20 million as of September 28, 2002, and net unrealized losses of $1 million as of March 29, 2003.
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The Company occasionally sells short-term investments prior to their stated maturities.
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As a result of such sales, the Company recognized gains of $9 million during the second quarter of 2003 and $18 million and $3 million during the first six months of 2003 and 2002, respectively.
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These gains were included in interest and other income, net.
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As of March 29, 2003, and September 28, 2002, $385 million and $1.087 billion, respectively, of the Company’s investment portfolio that was classified as short-term investments had maturities ranging from 1 to 5 years.
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The remainder of the Company's short-term investments had underlying maturities of between 3 and 12 months.
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Non-Current Debt and Equity Investments and Related Gains The Company has held significant investments in ARM Holdings plc (ARM), Akamai Technologies, Inc. (Akamai) and EarthLink Network, Inc. (EarthLink).
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These investments have been reflected in the consolidated balance sheets within other assets and have been categorized as available-for-sale requiring that they be carried at fair value with unrealized gains and losses, net of taxes, reported in equity as a component of accumulated other comprehensive income.
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All realized gains on the sale of these investments have been included in interest and other income.
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The combined fair value of these investments held by the Company was $28 million and $39 million as of March 29, 2003, and September 28, 2002, respectively.
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During the first quarter of 2003, the Company sold 2,580,000 shares of EarthLink stock for net proceeds of approximately $13.7 million, an amount that approximated the Company’s carrying value of the shares.
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During the first quarter of 2002, the Company sold 4.7 million shares of ARM stock for both net proceeds and a gain before taxes of $21 million.
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During the first quarter of 2002, the Company also sold 250,000 shares of Akamai and 117,000 shares of EarthLink stock for net proceeds of approximately $2 million each and a gain before taxes of $710,000 and $223,000, respectively.
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No sales of the Company’s non-current debt and equity investments were made in the second quarter of 2003.
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Debt The Company currently has debt outstanding in the form of $300 million of aggregate principal amount 6.5% unsecured notes that was originally issued in 1994.
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The notes, which pay interest semiannually, were sold at 99.925% of par, for an effective yield to maturity of 6.51%.
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The notes, along with approximately $10 million of related unamortized deferred gains on closed interest rate swaps, are due in February of 2004 and therefore have been classified as current debt as of March 29, 2003.
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Derivative Financial Instruments The Company uses derivatives to partially offset its business exposure to foreign exchange and interest rate risk.
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Foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenues and cost of sales.
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From time to time, the Company enters into interest rate swap agreements to modify the interest rate profile of certain investments and debt.
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The Company’s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments.
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The Company records all derivatives on the balance sheet at fair value.
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As of the end of the second quarter of 2003, the general nature of the Company’s risk management activities and the general nature and mix of the Company’s derivative financial instruments have not changed materially from the end of fiscal 2002.
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Foreign Exchange Risk Management The Company enters into foreign currency forward and option contracts with financial institutions primarily to protect against foreign exchange risk associated with existing assets and liabilities, certain firmly committed transactions and certain probable but not firmly committed trans...
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Generally, the Company’s practice is to hedge a majority of its existing material foreign exchange transaction exposures.
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However, the Company may not hedge certain foreign exchange transaction exposures due to immateriality, prohibitive economic cost of hedging particular exposures, or limited availability of appropriate hedging instruments.
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Interest Rate Risk Management The Company sometimes enters into interest rate derivative transactions, including interest rate swaps, collars, and floors, with financial institutions in order to better match the Company’s floating-rate interest income on its cash equivalents and short-term investments with its fixed-ra...
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The Company may also enter into interest rate contracts that are intended to reduce the cost of the interest rate risk management program.
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