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Notice that IBM and Apple revenues are higher, because they selling mostly hardware. MSFT selling mostly software with exception of XBox.

This isn't true for IBM. In 2009 IBM's revenue from hardware was less than 17% from total revenue.

http://www.ibm.com/annualreport/2009/2009_ibm_annual.pdf

Services revenue is mostly consultants salaries too. What I mean, that software and advertisement margins are generally higher, than for hardware and services.

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