“We do not expect the introduction of Apple TV+, including the accounting treatment for the service, to have a material impact on our financial results,” Apple told Reuters. Goldman Sachs had earlier cut its price target on Apple saying its plans to account for the Apple TV+ trial would likely hurt its average selling prices, gross profits and earnings per share.

source https://finance.yahoo.com/news/apple-counters-goldman-call-negative-190718061.html?.tsrc=rss