Mix: Agent18, Griffin, NAND, iPhone accounting | iLounge News


Mix: Agent18, Griffin, NAND, iPhone accounting

Agent18 has introduced two new cases for the fifth-generation iPod nano. The Agent18 NanoShield is a clear hard plastic case offering a slim fit, full access to all ports, controls, and the camera, and a click-together design. It sells for $25. The Agent18 ForceShield is a soft silicone case featuring a shock-absorbing design, a carbon fiber-style textured pattern for added grip, and open access to all ports, controls, and the camera. It will sell for $20; both cases are available for pre-order now at a 30% discount and will begin shipping September 20.

Griffin Technology has announced two more new cases for the fifth-generation iPod nano. The Outfit is a hard-shell translucent polycarbonate case offering Griffin’s EasyDock slide-off bottom for more convenient docking and open access to all ports, controls, and the camera. It will be available in translucent black or translucent white and will sell for $25. The new FlexGrip for iPod nano 5G is a textured silicone case, offering a slim fit, access to all ports, controls, and the camera, and a new black and white translucent color scheme. It will sell for $20; both cases are expected to be available this fall.

Apple’s consumption of NAND flash memory chips, which are used in the iPod shuffle, iPod nano, iPod touch, and iPhone, is causing a severe shortage of chips available for other manufacturers, according to a new report. Citing unnamed industry sources, DigiTimes reports that Samsung has informed several Taiwanese module makers that it will halve its NAND supply to them in September, Micron Technology has told other downstream customers it has no NAND chips available at all, and both Toshiba and Hynix are also said to be giving priority to Apple, limiting their supply to the spot market. [via AppleInsider]

A change in accounting rules set by the Financial Accounting Standards Board (FASB) could see Apple abandoning the practice of deferring iPhone revenue and could also open the door for potential free software updates for the iPod touch. Currently, Apple defers its iPhone revenue over two years to allow for free software updates to be delivered over the life of the cellular contract, sometimes causing confusion for analysts, investors, and financial preparers, as the immediate revenue boost to Apple isn’t readily apparent in its reported numbers. The company—amongst others such as TiVo and Xerox—has lobbied the FASB to change these rules as more devices become dependent on software for their core functionality, such as the iPod touch, which up until now has seen each major update come at a cost due to the different methods used to account for its revenue. The FASB’s Emerging Issues Task Force decided in favor of the rule change during a meeting on September 10; if approved by the FASB as a whole, the new rules could take effect as soon as the start of Apple’s next fiscal year, which begins in less than two weeks.

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interesting example of monopsony power; at least, I assume it is…why wouldn’t samsung and others just raise prices to ration supply?

Posted by onlyshawn on September 14, 2009 at 6:14 PM (CDT)


What do Financial Analysts get paid for if they can’t wrap their heads around something as simple as deferred revenue?
Who trusts their investment funds to someone who can’t understand such a simple concept?

Posted by Dan Woods on September 15, 2009 at 4:21 AM (CDT)


@1, I would presume because of equation the short term gains offset by long term losses. They are cranking this memory out as fast as they can and benefiting from the massive safety cushion of Apple buying pretty much all of it at a fair market value.

They *could* make more profits in the short term by adjusting the costs upward, but then they risk finding themselves sitting on warehouses full of unsold NAND memory in the not so long term. It’s a fast moving, volatile market - the same capacity chips that sold for top dollar one quarter are all but worthless a few quarters later. If these memory makers cut off Apple for some reason, they could, at best, sell but a slim fraction of the volume they’re currently selling to Apple. Ergo, what they want is to encourage Apple to keep increasing NAND capacities in their devices so they’ll keep buying bigger and bigger capacity chips at top dollar. Jack prices up and Apple will just hold on their capacities an additional year and cause top end NAND prices to crash.

It is supply and demand, but Apple controls 90% of the demand; do something to lessen their demand and, well, there goes demand.

Posted by Code Monkey on September 15, 2009 at 9:21 AM (CDT)

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