Good question. My guess is it depends on what components Apple officially accounts for as being parts of OSX. Keep in mind Apple was under investigation by the

Good question. My guess is it depends on what components Apple officially accounts for as being parts of OSX. Keep in mind Apple was under investigation by the SEC for many years so they are probably following the rules extra carefully. After the SOX rules were changed last year (IIRC) Apple immediately changed some of their accounting practices to provide free iOS updates for the iPod Touch so I tend to believe them.