ellis.....I think the only way we will know the answer to that would be when the 10Q for the first quarter is filed.. It is possible that a cash settlement was made at the time of signing (and therefore not yet visible to us). Further, I think it is a sound assumption that both of these licensees are per unit partners and they will be reporting their sales after each quarter ends.
As for how the cash settlement is accounted for, I don't know for sure, however recall that Q1 estimates comprised only existing licensees as of end of 2010.
Hope this helps.
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