You are comparing the accruals of two technology giants, Apple Inc. and Amazon.com, Inc., for the fiscal year 2023.

Requirements:

1. Apple reported total accruals of $5 billion for the fiscal year 2023. Amazon reported total accruals of $8 billion during the same period.
2. Calculate the difference in total accruals between Apple and Amazon.
3. Analyze and discuss the implications of the difference in accruals on the financial reporting and performance evaluation of both companies.