laranger, my opinion is that IDCC had to make estimates on handset sales from one or more licensees when they put together the financials for Q4 - this because they have a problem with the timing of handset sales reports from their licensees. They probably got a verbal estimate from these licensees, and used that information in preparing the quarterly report. Subsequently, they received the official tabulations from those licensees and it turned out they did better than expected. Hence the upward revision.