Note:Apple

Cash, short-term and long-term security SUM $ 97.6 billion (Dec 31 2012)

Sales$108,249 mil Net income $25,922mil

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Even if I follow the more or less far-fetched estimate of Facebook, the Internet advertising market
will be $ 120 billion in 2015. Manufacturing is not gonna be profitable compared with software development, but its size of market seems mesmerizing.
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Days sales of inventory 4.40 days (Sep 2011, )
Extraordinary(ref HP's DSI of cost of product equals 41.95 days)


Accrued expense
Deferred revenue
Vendor non-trade receivables <= just in time $6,348 mil (=> COGS $64,431?)