[jyl]

This seems rather stupid.

"n" WLAN is just one feature of a MacBook. Computers often ship with features that don't work without a subsequent software download. E.g. trial software, virus updates, bug fixes and OS updates. You don't see other computer companies tying themselves in knots over those subequent downloads.

Anyway, it is possible to estimate the value of the "n' feature. A mini-WLAN card supporitng a/b/g costs, what, $99? Turning on "n" is akin to supplying a new n-capable mini-WLAN card.

In the worst case, if Apple did have to defer recognition of the entire MacBook price, and hence restate the last couple quarters' financials, what of it? Wall Street won't care, as long as it is clearly explained.

A restatement is still better than a silly - and to consumers, puzzling and irritating - $1.50 charge.

If they're going to charge $1.50, why not charge $0.01? Either sum is meaningless. Or charge $1.50 but donate it to charity.

It is not a question of Apple wanting another $1.50. It seems like an over-fearful accountant pushing the company into a silly business decision.

I speculate this could have something to do with the on-going options investigation at Apple. The company may be walking on eggshells as far as any sort of accounting goes.