Черным по белому, страница 23, начало.
Revenue Recognition
Net sales consist primarily of revenue from the sale of hardware, software, digital content and applications, peripherals, and service and support contracts. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable, and collection is probable. Product is considered delivered to the customer once it has been shipped and title and risk of loss have been transferred. For most of the Company’s product sales, these criteria are met at the time the product is shipped. For online sales to individuals, for some sales to education customers in the U.S., and for certain other sales, the Company defers revenue until the customer receives the product because the Company retains a portion of the risk of loss on these sales during transit. The Company recognizes revenue from the sale of hardware products, software bundled with hardware that is essential to the functionality of the hardware, and third-party digital content sold on the iTunes Store in accordance with general revenue recognition accounting guidance. The Company recognizes revenue in accordance with industry specific software accounting guidance for the following types of sales transactions: (i) standalone sales of software products, (ii) sales of software upgrades and (iii) sales of software bundled with hardware not essential to the functionality of the hardware.
ПО ОТГРУЗКЕ.
Доказательство - документ Эппла из которого эта цитата. Черным по белому.
Про Муртазина не надо. Он враг и всё такое, но НЕ ОН составил служебный документ Эппла.
Он документ нашел, не более.
Всё, ваши не пляшут.
Можете дальше дёшево вошкаться про "нет доказательств".
Больше-то вам и сказать нечего.
Это - выстрел из гранатомёта. Все однозначно ясно.
http://investor.apple.com/secfiling.cfm?filingID=1193125-13-168288&CIK=320193
Сообщение отредактировал Chicco: 10 June 2013 - 13:15