We therefore believe that overall Apple Inc. is a stable, positive and profitable company. Apple's notes to the consolidated financial statements provide details about the company that help investors gain a greater understanding of the company and its operations. There are twelve notes that highlight important information about Apple, divided into different subsets to help readers understand more clearly what is happening in the business. Included in the notes is a summary of significant accounting policies, in which basic operations and financial reporting techniques are explained in accordance with generally accepted accounting principles. Another part of the notes section, Consolidated Balance Sheet Details, outlines Apple's balance sheet to provide a more in-depth explanation of the monetary value of the company's assets and liabilities, such as inventory, property, plant and equipment, accrued expenses, non-financial current and other income and expenses. Other notes include discussions of debt, dividends, equity plans and options, operating leases and more. With these notes, investors try to do so