warbil: In regard to revenue recognition, IF the Court rules in IDCC's favor and IF Nokia appeals, the key issue is whether the revenue recognition criteria of "collectibility is reasonably assured" has been met. This has previously been discussed. Some posters, are of the opinion that because of the low probability of a successful appeal, the criteria can be met. Others are of the opinion that as long as there is a possibility of a successful appeal, the revenue should not be recorded. I guess we will have to wait and see.