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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) NOTE 8--STOCK-BASED COMPENSATION (CONTINUED) Pro forma information regarding net income (loss) per share is required by SFAS No.
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123 and has been determined as if the Company had accounted for its employee stock options granted and employee stock purchase plan purchases subsequent to September 29, 1995, under the fair value method of that statement.
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890
The fair values for these options and stock purchases were estimated at the date of grant and beginning of the period, respectively, using a Black-Scholes option pricing model.
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891
The weighted-average fair value per share of options granted during 1998 includes the excess value of the repriced options granted during the fiscal year less the value of the related forfeited options on the date the repriced options were granted.
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892
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: 2000 1999 1998 --------- --------- --------- Expected life of options.................... 4 years 4 years 3.5 years Expected life of stoc...
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893
In addition, option valuation models require the input of highly subjective assumptions including the expected stock price volatility.
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894
Because the Company's employee stock options and employee stock purchase plan shares have characteristics significantly different from those of 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 not neces...
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For purposes of pro forma disclosures, the estimated fair value of the options and shares are 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 each of the last three fiscal years follows (in millions, except per share amounts): 2000 1999 1998 -------- -------- -------- Net income--as reported................................ $ 786 $ 601 $ 309 Net income--pro forma.................................. $ 483 $ 528 $ 266 Net i...
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897
123 is applicable only to options granted or shares issued subsequent to September 29, 1995, its pro forma effect was not fully reflected until 1999.
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) NOTE 9--COMMITMENTS, CONTINGENCIES, AND RELATED PARTY TRANSACTIONS LEASE COMMITMENTS The Company leases various facilities, equipment, and data transmission capacity under noncancelable operating lease arrangements.
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The major facilities leases are for terms of 5 to 10 years and generally provide renewal options for terms of 3 to 5 additional years.
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Rent expense under all operating leases was approximately $93 million, $61 million, and $63 million in 2000, 1999, and 1998, respectively.
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Future minimum lease payments under noncancelable operating leases having remaining terms in excess of one year as of September 30, 2000, are as follows (in millions): FISCAL YEARS - ------------ 2001........................................................ $ 61 2002.........................................................
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902
Some other key components, while currently available to the Company from multiple sources, are at times subject to industry wide availability and pricing pressures.
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903
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...
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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.
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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.
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906
Finally, significant portions of the Company's CPUs, logic boards, and assembled products are now manufactured by outsourcing partners.
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907
Although the Company works closely with its outsourcing partners on manufacturing schedules and levels, the Company's operating results could be adversely affected if its outsourcing partners were unable to meet their production obligations.
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908
LITIGATION The Company is subject to certain legal proceedings and claims that have arisen in the ordinary course of business and have not been fully adjudicated.
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909
The results of legal proceedings cannot be predicted with certainty; however, in the opinion of management, the Company does not have a potential liability related to any legal proceedings and claims that would have a material adverse effect on its financial condition or results of operations.
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) NOTE 9--COMMITMENTS, CONTINGENCIES, AND RELATED PARTY TRANSACTIONS (CONTINUED) RELATED PARTY TRANSACTIONS Mr. Jerome York, a member of the Board of the Directors of the Company, is a member of an investment group that purchased MicroWarehouse, Inc. (MICROWAREHOUSE)...
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He also serves as its Chairman, President and Chief Executive Officer.
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MicroWarehouse is a multi-billion dollar specialty catalog and online retailer and direct marketer of computer products, including products made by the Company, through its MacWarehouse catalogue.
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During fiscal year 2000, MicroWarehouse accounted for 3.26% of the Company's net sales.
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NOTE 10--SEGMENT INFORMATION AND GEOGRAPHIC DATA The Company manages its business primarily on a geographic basis.
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The Company's reportable segments are comprised of the Americas, Europe, and Japan.
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The Americas segment includes both North and South America.
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The European segment includes European countries as well as the Middle East and Africa.
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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 products and services, and the accounting policies of the various segments are the same as those described in the Summary of...
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The Company evaluates the performance of its operating segments based on net sales and operating income.
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920
Operating income for each segment includes revenue, cost of sales, and operating expenses directly attributable to the segment.
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921
Net sales are based on the location of the customers.
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Operating income for each segment excludes other income and expense and certain expenses that are managed outside the reportable segment.
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Costs excluded from segment operating income include various corporate expenses, income taxes, and nonrecurring charges for purchased in-process research and development, restructuring, and acquisition related costs.
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Corporate expenses include research and development, manufacturing expenses not included in segment cost of sales, corporate marketing expenses, and other separately managed general and administrative expenses.
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925
The Company does not include intercompany transfers between segments for management reporting purposes.
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926
Segment assets exclude corporate assets.
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Corporate assets include cash, short-term and long-term investments, manufacturing facilities, and intangible assets.
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Capital expenditures for long-lived assets are not reported to management by segment.
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) NOTE 10--SEGMENT INFORMATION AND GEOGRAPHIC DATA (CONTINUED) Summary information by segment follows (in millions): 2000 1999 1998 -------- -------- -------- Americas: Net sales................................................. $4,298 $3,527 $3,468 Operating income.....
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Such fixed assets are not allocated specifically to the Americas segment and are included in the corporate assets figures below.
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931
A reconciliation of the Company's segment operating income, and assets to the consolidated financial statements follows (in millions): 2000 1999 1998 -------- -------- -------- Segment operating income............................ $1,346 $ 904 $ 570 Corporate expenses, net............................. (726) (518) (302) ...
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Also, a majority of the raw materials used in the Company's products is obtained from sources outside of the United States, and a majority of the products sold by the Company is assembled internationally in the Company's facilities in Cork, Ireland and Singapore or by third-part vendors in Taiwan, Korea, Mexico, the Pe...
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As a result, the Company is subject to risks associated with foreign operations, such as obtaining governmental permits and approvals, currency exchange fluctuations, currency restrictions, political instability, labor problems, trade restrictions, and changes in tariff and freight charges.
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During 2000, a single distributor, Ingram Micro Inc. accounted for approximately 11.5% of the Company's net sales.
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Net sales during 2000 to Ingram Micro Inc. in the Americas and Europe segments were $651 million and $255 million, respectively.
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Net sales to Ingram Micro Inc. in all other segments were $14 million.
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937
No other single customer accounted for more than 10% of net sales in 2000.
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938
No single customer accounted for more than 10% of net sales in 1999 or 1998.
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939
Net sales and long-lived assets related to operations in the United States, Japan, and other foreign countries are as follows (in millions): 2000 1999 1998 -------- -------- -------- Net sales: United States....................................... $4,145 $3,394 $3,287 Japan..................................................
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) NOTE 11--EARNINGS PER COMMON SHARE The following table sets forth the computation of basic and diluted earnings per share (in thousands, except net income (loss) and per share amounts): SEPTEMBER 30, SEPTEMBER 25, SEPTEMBER 25, FOR THE YEARS ENDED 2000 1999 1998 - ...
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) NOTE 12--SELECTED QUARTERLY FINANCIAL INFORMATION (UNAUDITED) FOURTH QUARTER THIRD QUARTER SECOND QUARTER FIRST QUARTER -------------- ------------- -------------- ------------- (TABULAR AMOUNTS IN MILLIONS, EXCEPT PER SHARE AMOUNTS) Net sales.........................
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Therefore, the sum of quarterly basic and diluted per share information may not equal annual basic and diluted earnings per share.
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943
Net income during the fourth, third, second, and first quarters of 2000 included after tax gains resulting from the sale of shares of the Company's investment in ARM of $61 million, $37 million, $74 million, and $101 million, respectively.
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Gains before tax on the sale of ARM shares are recognized as other income.
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945
Net income for the first quarter of 2000 included a net $8 million restructuring charge for the write-off of various operating assets and for severance payments associated with consolidation of various domestic and international sales and marketing functions and a $90 million special executive bonus for the Company's C...
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946
Net income during the fourth, third, second, and first quarters of 1999 included after tax gains resulting from the sale of shares of the Company's investment in ARM of $37 million, $89 million, $50 million, and $29 million, respectively.
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Gains before tax on the sale of ARM shares are recognized as other income.
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Net income for the fourth quarter of 1999 included a net $18 million restructuring charge for contract cancellation charges related to previously outsourced services and previously discontinued business.
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949
Net income for the second quarter of 1999 included a $9 million restructuring charge resulting from actions by the Company to improve the flexibility and efficiency of its manufacturing operations, which included moving final assembly of certain of its products to third-party manufacturers.
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SCHEDULE II APPLE COMPUTER, INC. VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (IN MILLIONS) CHARGED TO ALLOWANCE FOR BEGINNING COSTS AND ENDING DOUBTFUL ACCOUNTS: BALANCE EXPENSES DEDUCTIONS(A) BALANCE - ------------------ --------- ---------- ------------- -------- Year Ended September 30, 2000.........................
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951
ITEM 9.
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CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE Not applicable.
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953
PART III ITEM 10.
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DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT DIRECTORS Listed below are the Company's directors whose terms expire at the next annual meeting of shareholders.
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NAME POSITION WITH THE COMPANY AGE DIRECTOR SINCE - ---- ------------------------- -------- -------------- William V. Campbell................. Director 60 1997 Gareth C.C.
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Chang................... Director 57 1996 Millard S. Drexler.................. Director 56 1999 Lawrence J. Ellison................. Director 56 1997 Arthur D. Levinson.................. Director 50 2000 Steven P. Jobs...................... Director and Chief Executive Officer 45 1997 Jerome B. York.......................
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957
From September 1999 to January 2000, Mr. Campbell acted as Chief Executive Officer of Intuit.
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958
From April 1994 to August 1998, Mr. Campbell was President and Chief Executive Officer and a director of Intuit.
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959
From January 1991 to December 1993, Mr. Campbell was President and Chief Executive Officer of GO Corporation.
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960
Mr. Campbell also serves on the board of directors of SanDisk Corporation.
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961
GARETH C. C. CHANG is the Chief Executive Officer and Chairman of the Board of PingPong Technology.
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962
He is also the Executive Chairman of Click2Asia.com.
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963
Formerly, Mr. Chang served as Chairman and Chief Executive Officer of STAR TV and Executive Director of News Corporation.
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Prior to joining STAR TV, Mr. Chang was President of Hughes Electronics International and President of Direct TV International from 1993 to 1998.
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965
Previously, he was Corporate Vice President of McDonnell Douglas Corporation.
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966
He is currently a member of the Advisory Council of Nike Inc. and serves on the board of SRS Labs Inc. MILLARD S. DREXLER has been Chief Executive Officer of Gap Inc. since 1995, and President since 1987.
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967
Mr. Drexler has been a member of the Board of Directors of Gap Inc. since November 1983.
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968
He also served as the President of the Gap Division from 1983 to 1987.
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969
LAWRENCE J. ELLISON has been Chief Executive Officer and a director of Oracle Corporation ("ORACLE") since he co-founded Oracle in May 1977, and was President of Oracle until June 1996.
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970
Mr. Ellison has been Chairman of the Board of Oracle since June 1995.
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STEVEN P. JOBS is one of the Company's co-founders and currently serves as its Chief Executive Officer.
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Mr. Jobs is also the Chairman and Chief Executive Officer of Pixar Animation Studios.
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In addition, Mr. Jobs co-founded NeXT Software, Inc. ("NEXT") and served as the Chairman and Chief Executive Officer of NeXT from 1985 until 1997 when NeXT was acquired by the Company.
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Mr. Jobs is currently a director of Gap Inc. ARTHUR D. LEVINSON, PH.D. has been President, Chief Executive Officer and a director of Genentech Inc. ("GENENTECH") since July 1995.
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Dr. Levinson has been Chairman of the Board of Directors of Genentech since September 1999.
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He joined Genentech in 1980 and served in a number of executive positions, including Senior Vice President of R&D from 1993 to 1995.
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JEROME B. YORK is Chairman and Chief Executive Officer of Micro Warehouse, Inc.
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978
Previously, he was Vice Chairman of Tracinda Corporation from September 1995 to October 1999.
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In May 1993, he joined International Business Machines Corporation ("IBM") as Senior Vice President and Chief Financial Officer, and he served as a director of IBM from January 1995 to August 1995.
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980
Prior to joining IBM, Mr. York served in a number of executive positions at Chrysler Corporation, including Executive Vice President-Finance and Chief Financial Officer from May 1990 to May 1993.
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He also served as a director of Chrysler Corporation from 1992 to 1993.
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Mr. York is also a director, MGM Mirage, Inc., Metro-Goldwyn-Mayer, Inc. and National TechTeam, Inc. EXECUTIVE OFFICERS The following sets forth certain information regarding executive officers of the Company.
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Information pertaining to Mr. Jobs, who is both a director and an executive officer of the Company, may be found in the section entitled "DIRECTORS".
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FRED D. ANDERSON, Executive Vice President and Chief Financial Officer (age 56), joined the Company in April 1996.
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Prior to joining the Company, Mr. Anderson was Corporate Vice President and Chief Financial Officer of Automatic Data Processing, Inc. ("ADP"), a position he held from August 1992 to March 1996.
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TIMOTHY D. COOK, Senior Vice President, Worldwide Operations and interim Senior Vice President, Worldwide Sales, Service & Support (age 40), joined the Company in February 1998.
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987
Prior to joining the Company, Mr. Cook held the position of Vice President, Corporate Materials for Compaq Computer Corporation ("COMPAQ").
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