sjaym: IDCC's revenue recognition criteria as stated in the 10-K is:
"In all cases, revenue is only recognized after all of the following criteria are met: (1) written agreements have been executed; (2) delivery of technology or intellectual property rights has occurred or services have been rendered; (3) fees are fixed or determinable; and (4) collectibility of fees is reasonably assured."
I believe (4) is the holdup. Arima has until Aug 25 to reply to IDCC's request for court confirmation of the award. If Arima does not contest the confirmation the award should be included in the 3rd quarter results.