Apple’s ‘Back to School’ deal runs in various locations ... in the offer (although there is no education discount for the iPhone). In the U.S. you need to visit Apple’s U.S. Education ...

Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.) ...