read https://www.sec.gov/Archives/edgar/data/320193/000119312515356351/d17062d10k.htm

and answer the following questions:

a. What is the warranty period for Apple's products?

b. How does management establish and adjust the warranty reserve?

c. What are some of the effects if the company's actual results differ from its estimates?

2. What is the management accountant's role in determining those estimates?

3. What are some factors that could impact the warranty accrual in a given year?

4. Using the annual report for the fiscal year ending October 31, 2014, from the SEC's EDGAR database [www.sec.gov]: Identify any major changes from the 2013 to 2015 filings.