An article in the New York Times (March 7,2012) describes a report by Apple claiming go have created 517,000 US jobs. While the number includes jobs created at glass panel and chip manufacturing plants at Corning and Samsung, it also counts the package delivery jobs created at FedEx and UPS. The study estimates that 40 package deliveries a day require one person to be hired. Is it reasonable for Apple to count delivery jobs created by its packages as part of its supply chain job creation impact ? How about retail or repair or apps created for its products, are those reasonably attributable to Apple ? Should one identify the marginal jobs created, net of those replaced by Apple’s technology ?