The recognition of income on the financial statements from the Fujitsu/Casio deals is not predicated upon the receipt of cash. Rather it is determined by timing of the deal and the structure of the deal. If a deal was struck for a one-time payment it should be recognized then, not when the actual funds are transferred. [i.e. - if you ship a box of widgets today you will report the sale/income on your March income statement and book a receivable to your March balance sheet; when the bill is paid in 30 days in April you will post the cash on your balance sheet and relieve the receivable]

The timing of the recognition of income will be determined by the type of deal struck and when that deal was consummated.

If we are also fortunate enough to have a deal for royalties then the reporting will obviouosly differ from the above, creating future revenues whose recognition will occur periodically based closely on the parameters of the actual agreement itself.

Best