Jean-Michel, "accounts receivable" is money that is owed to IDCC but not yet collected. A typical business will know that there is a certain percentage of that that will never be collected so it is not counted the same as money that is already collected.
The 58,666,000 shares outstanding definitely doesn't include options. There has been a lot of good information contributed on this issue by Corp Buyer if you go back and read his posts. Options will cause this number to balloon further in the coming months and years.
I'm sorry no one took the time to answer these questions earlier but they probably assumed you are here to bash the stock. They don't like inquisitive minds unless the questioning is leading towards the proper conclusion.
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