Dell's Warranty Accounting:
Figure 1
Dell's Reports to the SEC,
Aggregate Deferred Revenue & Warranty Liability
Feb. 2002 to May 2006
(in $ Millions)
| Time Period |
Begin |
Rev Defer |
Service |
Amort of |
End |
| of |
of |
& Costs |
Oblig |
Deferred |
of |
| SEC Report |
Period |
Accrued |
Honored |
Revenue |
Period |
| 12 mo end 1/31/03
| 1,447
| + 2,137
| - 868
| - 674
| = 2,042
|
| 3 mo end 5/2/04
| 2,042
| + 601
| - 232
| - 201
| = 2,210
|
| 6 mo end 8/1/03
| 2,042
| + 1,221
| - 464
| - 419
| = 2,380
|
| 9 mo end 10/31/03
| 2,042
| + 1,896
| - 726
| - 658
| = 2,554
|
| 12 mo end 1/30/04
| 2,042
| + 2,547
| - 983
| - 912
| = 2,694
|
| 3 mo end 4/30/04
| 2,694
| + 683
| - 275
| - 288
| = 2,814
|
| 6 mo end 7/30/04
| 2,694
| + 1,480
| - 557
| - 585
| = 3,032
|
| 9 mo end 10/29/04
| 2,694
| + 2,420
| - 846
| - 946
| = 3,322
|
| 12 mo end 1/28/05
| 2,694
| + 3,435
| - 1,176
| - 1,359
| = 3,594
|
| 3 mo end 4/29/05
| 3,594
| + 933
| - 339
| - 427
| = 3,781
|
| 6 mo end 7/29/05
| 3,594
| + 1,942
| - 741
| - 889
| = 3,906
|
| 9 mo end 10/28/05
| 3,594
| + 3,318
| - 1,191
| - 1,408
| = 4,313
|
| 12 mo end 2/3/06
| 3,594
| + 4,603
| - 1,651
| - 1,974
| = 4,572
|
| 3 mo end 5/5/06
| 4,572
| + 1,238
| - 438
| - 612
| = 4,760
|
|
|
|
|
|
|
|
Source: Dell's SEC Form 10Q & 10K reports
|
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