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AppleCare+ covers accidental damage up to twice per 12 months. AppleCare+ with Theft & Loss covers up to two instances of theft or loss every twelve months. Each incident is subjected to a service charge or deductible. Taxes might apply. You must have Find My iPhone enabled for theft and loss coverage. Your iPhone should be able to find my iPhone and should also remain linked with your Apple ID during the loss or theft claim process. All coverage for theft and loss will be void if Find My iPhone is disabled. To participate in the iPhone Upgrade Program, you don't need to purchase AppleCare+ With Theft and Loss.
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