"These are its deferred revenues. Deferred revenues represent money actually received but not officially booked, because more services may be required by the company to the customer," the article adds. "APPL has recently decided to make a large amount of its sales -- iPhones, iTV [I think Seeking Alpha means the Apple TV], AppleCare -- go to deferred revenues. So when AAPL sells its iPhones, iTVs and Apple care, it only books a small portion of the revenues in the quarter sold. The company reasons that customers may require other services on these products such as free software upgrades. AAPL sets a two year period over which these products are incrementally added to its balance sheet. Remember the costs of iPhones and iTVs have already been largely incurred."

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