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0000320193
20031219
10-K
1,652
Initial grants of 30,000 options under the DSOP vest in three equal installments on each of the first through third anniversaries of the date of grant, and subsequent annual grants of 10,000 options are fully vested at grant.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,653
Rule 10b5-1 Trading Plans Certain of the Company's executive officers, including Mr. Timothy D. Cook and Mr. Fred D. Anderson, have entered into trading plans pursuant to Rule 10b5-1(c)(1) of the Securities Exchange Act of 1934, as amended.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,654
A trading plan is a written document that pre-establishes the amounts, prices and dates (or formula for determining the amounts, prices and dates) of future purchases or sales of Apple stock including the exercise and sale of employee stock options and shares acquired pursuant to the Company's Employee Stock Purchase P...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,655
Employee Stock Purchase Plan The Company has a shareholder approved employee stock purchase plan (the Purchase Plan), under which substantially all employees may purchase common stock through payroll deductions at a price equal to 85% of the lower of the fair market values as of the beginning and end of six-month offer...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,656
Stock purchases under the Purchase Plan are limited to 10% of an employee's compensation, up to a maximum of $25,000 in any calendar year.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,657
In the third quarter of 2003, the Company's shareholders also approved an amendment to the Employee Stock Purchase Plan to increase the number of shares authorized for issuance by 4 million shares.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,658
Beginning with the six-month offering period that started on June 30, 2003, the number of shares authorized for issuance is limited to a total of 1 million shares per offering period.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,659
During 2003, 2002, and 2001, 2.1 million, 1.8 million and 1.8 million shares, respectively, were issued under the Purchase Plan.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,660
As of September 27, 2003, approximately 4.0 million shares were reserved for future issuance under the Purchase Plan.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,661
Employee Savings Plan The Company has an employee savings plan (the Savings Plan) qualifying as a deferred salary arrangement under Section 401(k) of the Internal Revenue Code.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,662
Under the Savings Plan, participating U.S. employees may defer a portion of their pre-tax earnings, up to the Internal Revenue Service annual contribution limit ($12,000 for calendar year 2003).
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,663
The Company matches 50% to 100% of each employee's contributions, depending on length of service, up to a maximum 6% of the employee's earnings.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,664
The Company's matching contributions to the Savings Plan were approximately $21 million, $19 million, and $17 million in 2003, 2002, and 2001, respectively.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,665
Stock Option Activity A summary of the Company's stock option activity and related information for the years ended September 27, 2003, September 28, 2002 and September 29, 2001 follows (option amounts are presented in thousands): Total options outstanding at September 27, 2003 to purchase approximately 63 million share...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,666
The options outstanding as of September 27, 2003 have been segregated into six ranges for additional disclosure as follows (option amounts are presented in thousands): As of September 28, 2002, the Company had exercisable options to purchase 57.9 million shares outstanding with a weighted average exercise price of $30....
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,667
As of September 29, 2001, the Company had exercisable options to purchase 42.1 million shares outstanding with a weighted average exercise price of $32.15.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,668
Note 9-Stock-Based Compensation The Company has provided pro forma disclosures in Note 1 of these Notes to Consolidated Financial Statements of the effect on net income (loss) and earnings (loss) per share as if the fair value method of accounting for stock compensation had been used for its employee stock option grant...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,669
These pro forma effects have been estimated at the date of grant and beginning of the period, respectively, using the Black-Scholes option pricing model.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,670
For purposes of the pro forma disclosures provided pursuant to SFAS No.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,671
123, the option awards issued in October 2003 and the awards cancelled as part of the Exchange Program have been accounted for using modification accounting.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,672
In accordance with SFAS No.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,673
123, the grant date of the awards issued is the date of acceptance of the exchange offer by participating employees.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,674
The cancellation of certain of the Company's Chief Executive Officer's options and replacement with restricted shares in March 2003 is also being accounted for using modification accounting for purposes of the pro forma disclosures provided pursuant to SFAS No.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,675
123.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,676
The assumptions used for each of the last three fiscal years and the resulting estimate of weighted-average fair value per share of options granted during those years are as follows: For purposes of the pro forma disclosures provided pursuant to SFAS No.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,677
123, the expected volatility assumptions used by the Company prior to the third quarter of 2003 have been based solely on the historical volatility of the Company's common stock over the most recent period commensurate with the estimated expected life of the Company's stock options.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,678
Beginning in the third quarter of 2003, the Company has modified this approach to consider other relevant factors including implied volatility in market traded options on the Company's common stock and the impact of unusual fluctuations not reasonably expected to recur on the historical volatility of the Company's comm...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,679
The Company will continue to monitor these and other relevant factors in developing the expected volatility assumption used to value future awards.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,680
Beginning in the third quarter of 2003, the Company shortened its estimate of the expected life of new options granted to its employees from 4 years to 3.5 years.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,681
The Company bases its expected life assumption on its historical experience and on the terms and conditions of the stock options it grants to employees.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,682
The change in the expected life assumption made during the third quarter of 2003 was the result of the expected impact of shortening the contractual life of new options granted to employees from 10 years to 7 years and changing the vesting provisions of new options granted to employees from 4 year straight-line annual ...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,683
Note 10-Commitments and Contingencies Lease Commitments The Company leases various equipment and facilities, including retail space, under noncancelable operating lease arrangements.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,684
The Company does not currently utilize any other off-balance-sheet financing arrangements.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,685
The major facility leases are for terms of 5 to 10 years and generally provide renewal options for terms of 3 to 5 additional years.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,686
Leases for retail space are for terms of 5 to 15 years and often contain multi-year renewal options.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,687
As of September 27, 2003, the Company's total future minimum lease payments under noncancelable operating leases were $600 million, of which $354 million related to leases for retail space.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,688
Rent expense under all operating leases, including both cancelable and noncancelable leases, was $97 million, $92 million, and $80 million in 2003, 2002, and 2001, respectively.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,689
Future minimum lease payments under noncancelable operating leases having remaining terms in excess of one year as of September 27, 2003, are as follows (in millions): Accrued Warranty and Indemnifications The Company offers a basic limited parts and labor warranty on its hardware products.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,690
The basic warranty period for hardware products is typically one year from the date of purchase by the end-user.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,691
The Company also offers a 90-day basic warranty for Apple software and for Apple service parts used to repair Apple hardware products.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,692
The Company provides currently for the estimated cost that may be incurred under its basic limited product warranties at the time related revenue is recognized.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,693
Factors considered in determining appropriate accruals for product warranty obligations include the size of the installed base of products subject to warranty protection, historical warranty claim rates, historical and projected cost-per-claim, and knowledge of specific product failures that are outside of the Company'...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,694
The Company assesses the adequacy of its preexisting warranty liabilities and adjusts the amounts as necessary based on actual experience and changes in future expectations.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,695
The following table reconciles changes in the Company's accrued warranties and related costs (in millions): The Company generally does not indemnify end-users of its operating system and application software against legal claims that the software infringes third-party intellectual property rights.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,696
Other licensing agreements entered into by the Company sometimes include indemnification provisions under which the Company could be subject to costs and/or damages in the event of an infringement claim against the Company or an indemnified third-party.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,697
However, the Company has not been required to make any significant payments resulting from such an infringement claim asserted against itself or an indemnified third-party and, in the opinion of management, does not have a potential liability related to unresolved infringement claims that would have a material adverse ...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,698
Therefore, the Company did not record a liability for infringement costs as of either September 27, 2003 or September 28, 2002.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,699
Concentrations in the Available Sources of Supply of Materials and Product Although certain components essential to the Company's business are generally available from multiple sources, other key components (including microprocessors and application-specific integrated circuits, or ("ASICs")) are currently obtained by ...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,700
Some other key components, while currently available to the Company from multiple sources, are at times subject to industry-wide availability and pricing pressures.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,701
In addition, the Company uses some components that are not common to the rest of the personal computer industry, and new products introduced by the Company often initially utilize custom components obtained from only one source until the Company has evaluated whether there is a need for and subsequently qualifies addit...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,702
If the supply of a key single-sourced component to the Company were to be delayed or curtailed or in the event a key manufacturing vendor delays shipments of completed products to the Company, the Company's ability to ship related products in desired quantities and in a timely manner could be adversely affected.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,703
The Company's business and financial performance could also be adversely affected depending on the time required to obtain sufficient quantities from the original source, or to identify and obtain sufficient quantities from an alternative source.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,704
Continued availability of these components may be affected if producers were to decide to concentrate on the production of common components instead of components customized to meet the Company's requirements.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,705
Finally, significant portions of the Company's CPUs, logic boards, and assembled products are now manufactured by outsourcing partners, the majority of which occurs in various parts of Asia.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,706
Although the Company works closely with its outsourcing partners on manufacturing schedules, the Company's operating results could be adversely affected if its outsourcing partners were unable to meet their production obligations.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,707
Contingencies Beginning on September 27, 2001, three shareholder class action lawsuits were filed in the United States District Court for the Northern District of California against the Company and its Chief Executive Officer.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,708
These lawsuits are substantially identical, and purport to bring suit on behalf of persons who purchased the Company's publicly traded common stock between July 19, 2000, and September 28, 2000.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,709
The complaints allege violations of the 1934 Securities Exchange Act and seek unspecified compensatory damages and other relief.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,710
The Company believes these claims are without merit and intends to defend them vigorously.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,711
The Company filed a motion to dismiss on June 4, 2002, which was heard by the Court on September 13, 2002.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,712
On December 11, 2002, the Court granted the Company's motion to dismiss for failure to state a cause of action, with leave to Plaintiffs to amend their complaint within thirty days.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,713
Plaintiffs filed their amended complaint on January 31, 2003, and on March 17, 2003, the Company filed a motion to dismiss the amended complaint.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,714
The Court heard the Company's motion on July 11, 2003 and dismissed Plaintiff's claims with prejudice on August 12, 2003.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,715
Plaintiffs have appealed the ruling.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,716
The Company is subject to certain other legal proceedings and claims that have arisen in the ordinary course of business and have not been fully adjudicated.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,717
In the opinion of management, the Company does not have a potential liability related to any current legal proceedings and claims that would individually or in the aggregate have a material adverse effect on its financial condition, liquidity or results of operations.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,718
However, the results of legal proceedings cannot be predicted with certainty.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,719
Should the Company fail to prevail in any of these legal matters or should several of these legal matters be resolved against the Company in the same reporting period, the operating results of a particular reporting period could be materially adversely affected.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,720
Production and marketing of products in certain states and countries may subject the Company to environmental and other regulations including, in some instances, the requirement to provide customers the ability to return product at the end of its useful life, and place responsibility for environmentally safe disposal o...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,721
Such laws and regulations have recently been passed in several jurisdictions that the Company operates including various European Union member countries, Japan and California.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,722
Although the Company does not anticipate any material adverse affects in the future based on the nature of its operations and the thrust of such laws, there is no assurance that such existing laws or future laws will not have a material adverse effect on the Company's results of operations and financial position.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,723
Note 11-Segment Information and Geographic Data The Company manages its business primarily on a geographic basis.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,724
The Company's reportable segments are comprised of the Americas, Europe, Japan, and Retail.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,725
The Americas segment includes both North and South America, except for the activities of the Company's Retail segment.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,726
The Europe segment includes European countries as well as the Middle East and Africa.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,727
The Japan segment includes only Japan.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,728
As of September 27, 2003, the Retail segment currently operates Apple-owned retail stores in the United States.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,729
Other operating segments include Asia-Pacific, which includes Australia and Asia except for Japan, and the Company's subsidiary, Filemaker, Inc. Each reportable operating segment provides similar hardware and software products and similar services, and the accounting policies of the various segments are the same as tho...
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,730
The Company evaluates the performance of its operating segments based on net sales.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,731
The Retail segment's performance is also evaluated based on operating income.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,732
Net sales for geographic segments are based on the location of the customers.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,733
Operating income for each segment includes net sales to third parties, related cost of sales, and operating expenses directly attributable to the segment.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,734
Operating income for each segment excludes other income and expense and certain expenses that are managed outside the operating segments.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,735
Costs excluded from segment operating income include various corporate expenses, manufacturing costs not included in standard costs, income taxes, and various nonrecurring charges.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,736
Corporate expenses include research and development, corporate marketing expenses, and other separately managed general and administrative expenses including certain corporate expenses associated with support of the Retail segment.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,737
The Company does not include intercompany transfers between segments for management reporting purposes.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,738
Segment assets exclude corporate assets.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,739
Corporate assets include cash, short-term and long-term investments, manufacturing facilities, miscellaneous corporate infrastructure, goodwill and other acquired intangible assets, and retail store construction-in-progress that is not subject to depreciation.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,740
Except for the Retail segment, capital expenditures for long-lived assets are not reported to management by segment.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,741
Capital expenditures by the Retail segment were $92 million, $106 million, and $92 million in 2003, 2002, and 2001, respectively.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,742
Operating income for all segments except Retail includes cost of sales at standard cost.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,743
Certain manufacturing expenses and related adjustments not included in segment cost of sales, including variances between standard and actual manufacturing costs and the mark-up above standard cost for product supplied to the Retail segment, are included in corporate expenses.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,744
To assess the operating performance of the Retail segment several significant items are included in its results for internal management reporting that are not included in results of the Company's other segments.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,745
First, cost of sales for the Retail segment includes a mark-up above the Company's standard cost to approximate the price normally charged to the Company's major channel partners in the United States.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,746
For the years ended September 27, 2003, September 28, 2002, and September 29, 2001 this resulted in the recognition of additional cost of sales above standard cost by the Retail segment and an offsetting benefit to corporate expenses of approximately $106 million, $52 million, and $4 million, respectively.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,747
Second, the Retail segment includes in its net sales proceeds from sales of the Company's extended warranty and support contracts and also recognizes related cost of sales based on the amount at which such contracts are normally sold to the Company's resellers operating retail stores in the United States.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,748
This treatment is consistent with how the Company's major resellers account for the sales and cost of the Company's extended warranty and support contracts.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,749
Because the Company has not yet earned the revenue or incurred the costs associated with the sale of these contracts, an offset to these amounts is recognized in the Americas segment's net sales and cost of sales.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,750
For the year ended September 27, 2003, this resulted in the recognition of net sales and cost of sales by the Retail segment, with corresponding offsets in the Americas segment, of $30 million and $20 million, respectively.
0001047469-03-041604/full-submission.txt
0000320193
20031219
10-K
1,751
For the year ended September 28, 2002, this resulted in the recognition of net sales and cost of sales by the Retail segment, with corresponding offsets in the Americas segment, of $8 million and $6 million, respectively.
0001047469-03-041604/full-submission.txt