Apple does not disclose compensation expense. The closest it comes to that is its "selling, general and administrative" expense figure. This is about $128,000

Apple does not disclose compensation expense. The closest it comes to that is its "selling, general and administrative" expense figure. This is about $128,000 per employee but, to be clear, it includes more than just compensation and so is only a ceiling. This article is wrong-headed in other ways too. The author attributes Apple's higher return on capital to the fact that it makes things. That has nothing to do with it. GM makes things and where did that get GM? Google doesn't make things but it has a very nice return on capital.