IBM Earnings, Apple IPad Sales Point To Spending Boom

International Business MachinesCorp ., the world's largest computer-services provider, and AppleInc ., maker of the iPhone and iPad, reported earnings that beatanalysts' estimates, adding to evidence of a rebound incorporate spending on technology. IBM reported fourth-quarter profit and revenue yesterdaythat topped analysts' predictions, buoyed by demand for computersystems and software. Apple said more than 80 of the world's top100 companies are using the iPad tablet computer, contributingto the company's record quarterly sales. Businesses are spending more on products ranging from IBMmainframes to smartphones and tablet computers. That bodes wellfor

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