Apple Inc. has submitted a response to the U.S. Securities and Exchange Commission (SEC) regarding comments from the SEC's Division of Corporation Finance on Apple's Form 10-K for the fiscal year ended September 30, 2023. The response, dated April 29, 2024, addresses the SEC's request for further information on the qualitative factors considered by Apple in its financial disclosures, particularly concerning changes in Services revenue. Apple has requested confidential treatment for certain parts of the response under the Freedom of Information Act, citing the commercially sensitive nature of the information. The company has provided expanded descriptions of various service categories, including advertising, App Store sales, digital content, AppleCare, and cloud services, and has reiterated its responsibility for the accuracy of its disclosures, acknowledging that SEC comments do not prevent further action from the Commission.

Apple Inc. has submitted a response to the U.S. Securities and Exchange Commission (SEC) regarding comments from the SEC's Division of Corporation Finance on Apple's Form 10-K for the fiscal year ended September 30, 2023. The response, dated April 29, 2024, addresses the SEC's request for further information on the qualitative factors considered by Apple in its financial disclosures, particularly concerning changes in Services revenue. Apple has requested confidential treatment for certain parts of the response under the Freedom of Information Act, citing the commercially sensitive nature of the information. The company has provided expanded descriptions of various service categories, including advertising, App Store sales, digital content, AppleCare, and cloud services, and has reiterated its responsibility for the accuracy of its disclosures, acknowledging that SEC comments do not prevent further action from the Commission.