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What are likely effects on income statement balance sheet

Regarding to the case "Accounting for the iphone at Apple Inc". Compared to the typical point-of-sale accounting method, what are likely effects on income statement, balance sheet, and statement of cash flow of Apple's choice to use a subscription method for revenue recognition for its iPhone? and advantages and disadvantages of subscription accounting?

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Accounting Basics: What are likely effects on income statement balance sheet

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