My iPad is a portable device to go out and about with, and around the house and yard, it moves a lot. It also is new tech with the M1 processor and in the case of the 12.9” screen tech. So AC+ covers accidents, and makes hardware problems just easier to deal with. Example: I had issues with my old iPP 10.5” and didn't have AC - white spot, and touch issues - and it was a month past the standard 1-year guarantee (thought I could get away with the cost savings ). When I took it in to show these problems, the service rep. said that if I had AC it wouldn't be a problem, they would just give me a new unit, but it was a problem because APPLE didn't officially acknowledge the spot problem even if they can see it!, or the obvious touch problems this model has (they did give me a new unit for the touch issue which was demonstrated as a ‘one time favour’, and because of Coronavirus and the APPLE Store being close I hadn’t been able to take it in). Just a hassle. So, for the $100+ for my new iPad Pro ($50+ less than the 12.9”) it's definitely worth it for peace of mind. And, I can extend it another year with monthly payments after the 2-years which is great since it will probably still be with me. AC+ I think of as just part of the cost of doing ‘business’ with an iPad purchase.