Apple can say whatever ever percentage they want is derived from US operations, within reason of course, depending on how they wish to shift assets. It's not a fixed formula. In the article you claim to have read (but perhaps could not understand?) it's explained in pretty simple terms why that 30% they chose to claim is misleading and not an accurate representation.DONE and OVER. . .CPA? huh. . . Clients and all who pay you for tax and business structure advice? Nevermind.