Begin process: 1/22/2022 7:01:13 AM Line of Reasoning Information Dump FUNDAMENTAL ACCOUNTING CONCEPTS CONTINUITY CROSS CHECKS: XBRL Instance : https://www.sec.gov/Archives/edgar/data/320193/000032019321000105/aapl-20210925_htm.xml Base Taxonomy version : http://fasb.org/us-gaap/2021-01-31 DEI Taxonomy version : http://xbrl.sec.gov/dei/2021 ENTITY and DOCUMENT FACTS (explicitly reported): Entity registrant name : Apple Inc. CIK : 0000320193 Entity filer category : Large Accelerated Filer Trading symbol : AAPL Company fiscal year end: --09-25 Fiscal period focus : FY Document type : 10-K Balance Sheet Date (document period end date): 2021-09-25 Income Statement Period (YTD, current period, period start date): 2020-09-27 to 2021-09-25 Context ID for document period focus (instants): i0dc4fee6389a45cfaf1b2c28d7258d49_I20210925 Context ID for YTD period (durations): i55e5364a9af5491886caee077afe8d44_D20200927-20210925 BALANCE SHEET information which was logically derived: BS-IMPUTE-101: RedeemableNoncontrollingInterest was NOT REPORTED; however, the details were used to logically derived to be: 0 BS-IMPUTE-102: TemporaryEquity was NOT REPORTED; however, the details related to the parent and noncontrolling interest were used to logically derived to be: 0 BS-IMPUTE-109: Equity was NOT REPORTED; however, Equity attributable to parent and Equity attributable to noncontrolling interest was NOT reported; therefore Equity was logically derived to be: 63090000000 BS-IMPUTE-120: Equity attributable to noncontrolling interest was NOT REPORTED; however, Equity was reported and Equity attributable to parent were BOTH reported; therefore Equity attributable to noncontrolling interest was logically derived to be: 0 BALANCE SHEET FACTS (explicitly reported and logically derived): Assets: 351002000000 Current Assets: 134836000000 Noncurrent Assets: 216166000000 LiabilitiesAndEquity: 351002000000 Liabilities: 287912000000 CurrentLiabilities: 125481000000 NoncurrentLiabilities: 162431000000 CommitmentsAndContingencies: 0 TemporaryEquity: 0 Equity: 63090000000 Equity attributable to parent: 63090000000 Equity attributable to noncontrolling interest: 0 BALANCE SHEET consistency checks: BS1: 0 Equity(63090000000) = EquityAttributableToParent(63090000000) + EquityAttributableToNoncontrollingInterest(0) BS2: 0 Assets(351002000000) = LiabilitiesAndEquity(351002000000) BS3: 0 Assets(351002000000) = CurrentAssets(134836000000) + NoncurrentAssets(216166000000) BS4: 0 Liabilities(287912000000)= CurrentLiabilities(125481000000) + NoncurrentLiabilities(162431000000) BS5: 0 Liabilities and Equity(351002000000)= Liabilities(287912000000) + CommitmentsAndContingencies(0)+ Equity(63090000000) INCOME STATEMENT information that was logically derived: IS-IMPUTE-101: ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was logically derived to be: 0 IS-IMPUTE-102: IncomeLossFromDiscontinuedOperationsNetOfTax was NOT EXPLICITLY REPORTED; however, details were reported; therefore IncomeLossFromDiscontinuedOperationsNetOfTax was logically derived to be: 0 IS-IMPUTE-103: NetIncomeLossAttributableToNoncontrollingInterest was NOT EXPLICITLY REPORTED; however, details were reported; therefore NetIncomeLossAttributableToNoncontrollingInterest was logically derived to be: 0 IS-IMPUTE-106: NetIncomeLossAvailableToCommonStockholdersBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore NetIncomeLossAvailableToCommonStockholdersBasic was logically derived to be: 94680000000 IS-IMPUTE-107: IncomeLossFromContinuingOperationsAfterTax was NOT EXPLICITLY REPORTED; however, IncomeLossFromContinuingOperationsBeforeTax details was reported; therefore IncomeLossFromContinuingOperationsAfterTax was logically derived to be: 94680000000 IS-IMPUTE-109: NetIncomeLoss was NOT EXPLICITLY REPORTED; however, IncomeLossFromContinuingOperationsAfterTax was reported; therefore NetIncomeLoss was logically derived to be: 94680000000 IS-IMPUTE-116: PreferredStockDividendsAndOtherAdjustments was NOT EXPLICITLY REPORTED; however, NetIncomeLossAttributableToParent AND NetIncomeLossAvailableToCommonStockholdersBasic were BOTH reported; therefore PreferredStockDividendsAndOtherAdjustments was logically derived to be: 0 IS-IMPUTE-121: NonoperatingIncomeLoss was NOT EXPLICITLY REPORTED; however, OperatingIncomeLoss AND IncomeLossFromContinuingOperationsBeforeTax were BOTH reported; therefore NonoperatingIncomeLoss was logically derived to be: 258000000 IS-IMPUTE-204: ComprehensiveIncomeLoss was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLossAttributableToParent was reported and ComprehensiveIncomeLossAttributableToNoncontrollingInterest was NOT reported; therefore ComprehensiveIncomeLoss was logically derived to be: 95249000000 IS-IMPUTE-205: ComprehensiveIncomeLossAttributableToNoncontrollingInterest was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLossAttributableToParent and ComprehensiveIncomeLoss were BOTH reported; therefore ComprehensiveIncomeLossAttributableToNoncontrollingInterest was logically derived to be: 0 IS-IMPUTE-207: OtherComprehensiveIncomeLoss was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLoss was reported; therefore OtherComprehensiveIncomeLoss was logically derived to be: 569000000 IS-IMPUTE-209: ComprehensiveIncomeLossAttributableToNoncontrollingInterest was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLoss and ComprehensiveIncomeLossAttributableToParent were BOTH reported; therefore ComprehensiveIncomeLossAttributableToNoncontrollingInterest was logically derived to be: 0 INCOME STATEMENT FACTS (explicitly reported and logically derived): Revenues: 365817000000 CostOfRevenues: 212981000000 GrossProfit: 152836000000 OperatingExpenses: 43887000000 OtherOperatingIncome: 0 OperatingIncomeLoss: 108949000000 NonoperatingIncomeLoss: 258000000 Income (Loss) from Continuing Operations Before Tax: 109207000000 Income Tax Expense (Benefit): 14527000000 Income (Loss) from Continuing Operations After Tax: 94680000000 Income (Loss) from Discontinued Operations: 0 Net Income (Loss): 94680000000 Net Income (Loss) Attributable to Parent: 94680000000 Net Income (Loss) Attributable to Noncontrolling Interest: 0 Preferred Stock Dividends and Other Adjustments: 0 Net Income (Loss) Available to Common Stockholders, Basic: 94680000000 Other Comprehensive Income: 569000000 Comprehensive Income: 95249000000 Comprehensive Income Attributable to Parent: 95249000000 Comprehensive Income Attributable to Noncontrolling Interest: 0 INCOME STATEMENT consistency checks: IS1: 0 GrossProfit(152836000000) = Revenues(365817000000) - CostOfRevenues(212981000000) IS2: 0 OperatingIncomeLoss(108949000000) = GrossProfit(152836000000) - OperatingExpenses(43887000000) + OtherOperatingIncome(0) IS3: 0 (Not used) IS4: 0 IncomeLossFromContinuingOperationsBeforeTax(109207000000) = OperatingIncomeLoss(108949000000) + NonoperatingIncomeLoss(258000000) IS5: 0 IncomeLossFromContinuingOperationsAfterTax(94680000000) = IncomeLossFromContinuingOperationsBeforeTax(109207000000) - IncomeTaxExpenseBenefit(14527000000) IS6: 0 NetIncomeLoss(94680000000) = IncomeLossFromContinuingOperationsAfterTax(94680000000) + IncomeLossFromDiscontinuedOperationsNetOfTax(0) IS7: 0 NetIncomeLoss(94680000000) = NetIncomeLossAttributableToParent(94680000000) + NetIncomeLossAttributableToNoncontrollingInterest(0) IS8: 0 NetIncomeLossAvailableToCommonStockholdersBasic(94680000000) = NetIncomeLossAttributableToParent(94680000000) - PreferredStockDividendsAndOtherAdjustments(0) IS9: 0 ComprehensiveIncomeLoss(95249000000) = ComprehensiveIncomeLossAttributableToParent(95249000000) + ComprehensiveIncomeLossAttributableToNoncontrollingInterest(0) IS10: 0 ComprehensiveIncomeLoss(95249000000) = NetIncomeLoss(94680000000) + OtherComprehensiveIncomeLoss(569000000) CASH FLOW STATEMENT information that was logically derived: CF-IMPUTE-102: NetCashFlowsOperatingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsOperating was reported; therefore NetCashFlowsOperatingContinuing was logically derived to be: 104038000000 CF-IMPUTE-103: NetCashFlowsInvestingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsInvesting was reported; therefore NetCashFlowsInvestingContinuing was logically derived to be: -14545000000 CF-IMPUTE-104: NetCashFlowsFinancingContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlowsFinancing was reported; therefore NetCashFlowsFinancingContinuing was logically derived to be: -93353000000 CF-IMPUTE-108: NetCashFlowsDiscontinued was NOT EXPLICITLY REPORTED; however, the operating, investing, and financing detail items were reported; therefore NetCashFlowsFinancing was logically derived to be: 0 CF-IMPUTE-109: NetCashFlowsContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlow was reported; therefore NetCashFlowsContinuing was logically derived to be: -3860000000 CASH FLOW STATEMENT FACTS (explicitly reported and logically derived): Net Cash Flow: -3860000000 Net Cash Flow, Operating: 104038000000 Net Cash Flow, Investing: -14545000000 Net Cash Flow, Financing: -93353000000 Net Cash Flow, Operating, Continuing: 104038000000 Net Cash Flow, Investing, Continuing: -14545000000 Net Cash Flow, Financing, Continuing: -93353000000 Net Cash Flow, Operating, Discontinued: 0 Net Cash Flow, Investing, Discontinued: 0 Net Cash Flow, Financing, Discontinued: 0 Net Cash Flow, Continuing: -3860000000 Net Cash Flow, Discontinued: 0 Exchange Gains (Losses): 0 CASH FLOW STATEMENT consistency checks: CF1: 0 NetCashFlow(-3860000000) = (NetCashFlowsOperating(104038000000) + (NetCashFlowsInvesting(-14545000000) + (NetCashFlowsFinancing(-93353000000) + ExchangeGainsLosses(0) CF2: 0 NetCashFlowsContinuing(-3860000000) = NetCashFlowsOperatingContinuing(104038000000) + NetCashFlowsInvestingContinuing(-14545000000) + NetCashFlowsFinancingContinuing(-93353000000) CF3: 0 NetCashFlowsDiscontinued(0) = NetCashFlowsOperatingDiscontinued(0) + NetCashFlowsInvestingDiscontinued(0) + NetCashFlowsFinancingDiscontinued(0) CF4: 0 NetCashFlowsOperating(104038000000) = NetCashFlowsOperatingContinuing(104038000000) + NetCashFlowsOperatingDiscontinued(0) CF5: 0 NetCashFlowsInvesting(-14545000000) = NetCashFlowsInvestingContinuing(-14545000000) + NetCashFlowsInvestingDiscontinued(0) CF6: 0 NetCashFlowsFinancing(-93353000000) = NetCashFlowsFinancingContinuing(-93353000000) + NetCashFlowsFinancingDiscontinued(0) KEY RATIOS: ROA:0.27 ROE:1.501 ROS:0.259 SGR:-2.997 Process completed successfully End process: 1/22/2022 7:01:14 AM