AAPL Expense Breakdown
Quarter ended 2026-06-27 · every counted cost and retained profit reconciled against $100 revenue. Share-based compensation is disclosed as a non-additive memo item because it is already allocated within functional expenses.
| Component | Value | Per $100 revenue | Accounting treatment |
|---|---|---|---|
| Cost of revenue | $54.65B | 49.94% | Counted expense |
| Research & development | $11.73B | 10.72% | Counted expense |
| Selling, general & administrative | $7.35B | 6.71% | Counted expense |
| Operating expenses unaccounted for | $0.00 | 0% | Counted expense residual |
| Interest expense | Not separately disclosed | Not separately disclosed | Not separately disclosed; any interest expense is included in Other income, net. |
| Other income, net | -$572M | -0.52% | Income offsets expense; negative cost |
| Income tax | $6.48B | 5.92% | Counted expense |
| Net income retained | $29.79B | 27.23% | Remainder of each $100 revenue |
| Unaccounted for | $0.00 | 0% | Always shown, including 0% |
| Share-based compensation | $3.4B | 3.11% | Included in reported functional expense categories; shown as a non-additive memo item. |