International Business Machines Corp., the world’s largest computer-services provider, and Apple Inc., maker of the iPhone and iPad, announced earnings that beat analysts’ estimates, adding to evidence of a rebound in corporate spending on technology.

IBM reported fourth-quarter profit and revenue yesterday that topped analysts’ predictions, buoyed by demand for computer systems and software. Apple said more than 80 of the world’s top 100 companies are using the iPad tablet computer, contributing to the company’s record quarterly sales.

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