loophole: I have no idea of the details of IDCC's tax reporting vs their financial reporting. However, it is quite possible that their different methods of reporting revenues from fixed fee as opposed to per unit licenses is a component of their deferred tax asset balance.
According to their last 10-K, $60.3 million of the $104.2 million deferred tax asset balance for Federal taxes was for "Deferred revenue, net" where both the total amount of the fixed fee license and any pre payments under per unit licenses are accounted for.
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