Agree. Another way of looking at it is that It's five days from the time product enters Apple's system until it leaves Apple's system. If the product enters A

Agree. Another way of looking at it is that It's five days from the time product enters Apple's system until it leaves Apple's system. If the product enters Apple essentially complete (direct from Foxconn?) then they really could turn over that quickly. In my experience, contract manufacturers are quite happy buy everything with their own money then send a single bill when the goods are delivered. Another example: some online computer shops operate by accepting the customer’s payment then placing and fulfilling the order direct. Do these businesses display a negative number for inventory turnover, in that the sale has been made before the money has been spent on the goods?