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Apple Earnings, Revenues Will Meet Expectations

|Includes: Apple Inc. (AAPL)

EXTRA POINT: Apple Earnings

Apple released the iPhone 5 right before the end of their fiscal quarter and year end. The sales of these devices were squeezed into this reporting period. Rumors have stated that supplies of parts for the iPhone 5 has limited sales. My take is that Apple managed their top line by planning the quantity of iPhone 5 devices shipped. If the product is in the hands of the customer, it recognizes a sale in this reporting period.

Apple should meet top line expectations because they controlled the delivery date for the largest product in their line. Apple took orders, and controlled shipping, and delivery through its stores. In contrast, Microsoft shows over $1 Billion in orders that cannot yet be recognized as revenue.

Disclosure: I am long AAPL.