BofA: Analysts' Upgrades, Dowgrades

NEW YORK (TheStreet) -- CHANGE IN RATINGS

Apple (AAPL) rated new Buy at Jesup & Lamont. Phone and computing segments have significant potential for market share growth. $240 price target.

Accenture (ACN) initiated at Barclays with an Equal Weight rating and $45 price target. Analysts said solid story but recovery priced in. 2010 EPS estimate set at $2.67.

Assured Guaranty (AGO) upgraded at UBS from Neutral to Buy. $28 price target. Recent capital raise should help increase municipal bond issuance.

Amazon.com (AMZN) rated new Market Perform at JMP Securities. Valuation call, as the stock is already pricing in near-term growth.

Bank of America (BAC) upgraded at FBR to Outperform. $20 price target. TARP repayment will boost equity levels and remove a major overhang on the stock. Estimates also boosted.

Becton Dickinson (BDX) rated new Buy at Citigroup. $85 price target. Company should see solid growth in safety devices and flu supplies over the next few years.

Brookdale Senior (BKD) upgraded at Goldman from Neutral to Buy. $20 price target. Company should benefit from strong demographics, low supply growth and cost-cutting efforts.

Career Education (CECO) upgraded at Argus from Sell to Hold. Estimates also raised, to reflect better enrollment trends and expected cost cuts.

Computer Sciences (CSC) initiated at Barclays with an Overweight rating and $66 price target. Analysts mentioned high exposure to the public sector and commercial outsourcing. 2010 and 2011 EPS estimates are set at $5 and $5.20, respectively.