"Apple has been, and continues to be, quite secretive regarding the number of Apple TVs that are in circulation," he writes. " Apple neither discloses a total unit sales figure for the device, nor does it announce the amount of revenue it receives from Apple TV sales. All we know is that Apple currently uses the subscription method of accounting for Apple TV revenue, much like it does with the iPhone. But instead of allocating a separate line item for the Apple TV on its financial statement, Apple simply records the revenue under one line item called 'iPhone and Apple TV' -- leaving the relevant observer completely ignorant as to both the monetary and market impact of the device. This has led many Wall Street pundits, investors and financial analysts to fully understate the potential influence the Apple TV might have on the video market."

But he says that this is a smart move for two reasons:

° It eliminates the "potential headline risk commonly associated with the inauguration of a new digital product."

° If the Apple TV does begin to dominate the market place, Apple will find itself in the advantageous position of being able to frequently post upside surprises to its revenue.

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