What they may be conveying is the fact that some license settlements could be agreed to on an "installment" type basis of payment. Let's say the J's settled for 50 Mil(our portion)...could be they agreed to accept payment in 2-4 payments, not saying they did this , but could have. That would leave them with an AR, if they always reported their sales on the signing for the total amount and accepted payment in full at that time. With an installment type it could be,.let's say 1/4 now and 3 more quarters of payments that would be booked as a receivable. IMO the total should go into this quarter with a reduction in AR as payments are received, they may have never agreed to that in the past but it's a simple acct'g step to book it into AR and show the total into sales.

The other thing may be ongoing royalty payments for future production of the licensees product. They would know the amount per item produced by agreement but may not have a handle on the production of such items to a book as a receivable until after a particular agreed upon billing period....monthly or quarterly etc. etc.

That's nothing new for an accountant, just a difference in payment procedures from past licenses.

JMHO