I am trying to compare the price of buying a full price 6s 64g + Apple Care+ compared to getting it via the upgrade program. I am not interested in upgrading after 12 months. I plan to keep it for the full 24 months. My math is as follows: Full price of iPhone 6s 64G is $749 - unlocked Apple Care Plus $129 Total = $878 Compared to Apple Upgrade Program iPhone 6s 64G is $36.58 * 24 = 877.92 - this price includes Apple Care Plus and is unlocked So I calculate that the prices are the same. If I buy via the upgrade program then apple funds the purchase over 24 months. If I buy it outright then I have to come up with the cash. Given that the $$ seem to be the same (please check my math and assumptions) what am I missing? The upgrade program seems like a better deal. Other than the step for credit check I don't see the downside. I am assuming that at the end of the 24 months on the upgrade program that I own the phone, correct? Please let me know what I am missing or if my assumptions are correct? Also, does anyone know if the 36.58 includes state tax (I am in MA) or is there tax on top of that amount? Thanks!