The General Accounting Office notes that its figures are probably understated since there is still no national system for collecting data on pesticide exposure among schoolchildren.

CNN: Children face danger in the schoolyard grass from pesticides

What's more, Apple can't pay that out to stockholders without taking a significant U.S. tax hit, notes Michelle Hanlon, a professor of accounting at MIT's Sloan School of Management.

WSJ: Upside: Apple Isn't the Only Company With a Cash Hoard

Finding yourself a member of a minority group in a foreign country can be character building, both professionally and personally, notes Gary Baker, the U.S. global mobility leader for the consulting and accounting firm PricewaterhouseCoopers, which has offices in 154 countries.

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