Understanding Accounting
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Apple 2025 Form 10-K inventory amount and policy

Apple's filed annual report, checked for the inventory balance, reporting context, and FIFO policy used in ACC 300 Chapter 5.

Authority and currency

About this authority

Publisher
U.S. Securities and Exchange Commission
Standing
Primary authority
Version
As filed October 31, 2025; accession 0000320193-25-000079
Relevant parts
Consolidated balance sheets and Note 1, Inventories
Currency
current · checked Sep 15, 2026

Open the primary source

Apple's consolidated balance sheets report inventory of $5,718 million at September 27, 2025 and $7,286 million at September 28, 2024. The statement identifies Apple Inc. and its consolidated subsidiaries, US dollars in millions, and the date for each comparative column.

Note 1 identifies FIFO as Apple's inventory cost-assignment method. That policy does not establish the physical order in which units moved or prove the measurement of every inventory item.

The filed HTML was checked on September 15, 2026. The filing is evidence of the reported amounts and policy, not the underlying item-level records.