4Q11 Tablet Market Share + Tablets in Pipeline

choi

(1) Android Captures Record 39 Percent Share of Global Tablet Shipments in Q4 2011. Strategy Analytics, Jan 26, 2012.
http://www.strategyanalytics.com ... eviewer&a0=5167
("Shipments refer to sell-in. * * * The definition of tablet does not include e-book readers")

Note:
(a) In the table (Exhibit 1), the upper panel is units sold and the lower panel, market share.

(b) Definitions of sell-in as well as sell-through.
(i) Accounting Dictionary, Ventureline.com, undated.
(A) "SELL-IN ACCOUNTING records shipments to wholesalers as product sales whether or not they expand retail or wholesale stocking, i.e. revenue is recorded when a product enters the distribution stream while sell-through does not. See SELL-THROUGH ACCOUNTING."
http://www.ventureline.com/accou ... ounting-definition/
(B) "SELL-THROUGH ACCOUNTING is where revenue is not recognized until after the product has been subsequently shipped from the wholesalers. See SELL-IN ACCOUNTING."
http://www.ventureline.com/accou ... ounting-definition/
(ii) Stephanie J Rasmussen, Sell-in versus Sell-through Revenue Recognition: An Examination of Firm Characteristics and Financial Information Quality. University of Texas at Arlington, American Accounting Association 2009 Annual Meeting and conference on teaching and learning in accounting, Aug 1-5 (New York City).
http://aaahq.org/AM2009/abstract.cfm?submissionID=1346
("Revenue is either recognized when products are delivered to distributors (sell-in) or when distributors resell products to end-users (sell-through). I find that firms with higher growth opportunities and strong corporate governance are less likely to use the sell-in method")
(iii) Bruce V Bigelow, Principles of Accounting. san Diego Union-Tribune, Feb 27, 2005.
http://www.signonsandiego.com/un ... s_mz1b27princi.html
("Instead of using the "sell-through" method, which counts revenue when software was sold through a dealer to a customer, Friese says Peregrine adopted a more aggressive "sell-in" method, which counted the sale when Peregrine shipped its software to the dealer")

(2) Claire, Rogers, Rivals Vying to Turn the Tables on iPad. Stuff.co.nz, Jan 28, 2012 (available now).
http://www.stuff.co.nz/technolog ... -the-tables-on-iPad
("Asus also this month took the wraps off its Eee Pad Memo 370T – a 7-inch, wi-fi-only tablet with a quad-core processor and Android's Ice Cream Sandwich – the latest version of the Android software. The MeMo 370T is due out in the United States between April and June, and will cost just US$250")

(3) Harichandan Arakali and Farah Master, Analysis: Asia May Not Be Such Easy Pickings for Apple. Reuters, Jan 26, 2012
http://www.reuters.com/article/2 ... USTRE80Q07C20120127
("In China, for example, network technology is not sufficient to fully support iPhone and iPad capabilities, so some customers there cannot surf the Internet through either device unless they connect to a WiFi hotspot such as at a cafe or hotel. China's biggest service provider, China Mobile Ltd with more than 600 million subscribers, may not have matching technology in place commercially until late this year or 2013")

My comment: There is no need to read the rest.