Apple and Amazon both got tariff refunds. Are investors backing these out of earnings?

Apple said tariff refunds added about two percentage points to gross margin and $0.11 to EPS. Amazon received another $600M.

Obviously the cash is real, but it didn’t come from higher sales or better operations, and it won’t repeat forever.

I haven’t seen much discussion about this when people compare the latest results with previous quarters. Are you stripping the refunds out, or just treating them as part of earnings for now?