mickey: IMO you problem is that you often post words/phrases without fully understanding their meanings, for example:
"However the present money being paid has no reason not to be accounted for and us see what amount is being paid. It should never be put into a deferred non accountable account."
To put it simply:
The cash received from Huawei is being accounted for.
There is no "deferred non accountable account."
When cash is received from a licensee, it is accounted for as an increase in Cash.
Depending on the reason for the cash receipt, if the receipt meets IDCC's stated revenue recognition policy it is accounted for as an increase in Revenues. If for some reason the receipt does not meet all of the stated requirements for revenue recognition, it is accounted for as Deferred Revenue. When the revenue recognition criteria has been met it is taken out of Deferred Revenue and accounted for as Revenue.
Based on statements that have been made it appears that all of the Revenue Recognition requirements have not yet been met so the cash being received from Huawei will initially be accounted for as Deferred Revenue.
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As far as reporting to shareholders the amounts received, except for the quarterly and annual SEC reporting requirements there is no requirement for reporting accounting information to shareholders. In these reports, except for reporting licensees/customers who accounted for 10% or more of total revenues there is no requirement to identify amounts received from specific companies.
Reporting information regarding specific licenses is also restricted by the confidentiality clauses of the agreements. As IDCC has reported cash receipts from specific companies, I believe that this reporting was done after receiving permission from the licensee.
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