In September, the European Court of Justice had issued a final ruling, finding that the European Commission was right in its 2016 judgement that deemed Apple guilty of receiving €13 billion of illegal state aid in the form of tax credits in Ireland. An amount that Apple was now forced to repay in full, plus interest. In terms of actual performance, the $104-billion figure is painting a more accurate picture for its management and investors, however, Apple argued, which is why it also reported the adjusted profit on a non-GAAP basis.