Goes back to my post to billw - can be done if the deal is structured a certain way, as in future revs based on a percentage of the J's revs. However in that case I highly doubt we would be receiving the cash upfront, thereby not actually recording any deferred revenue since in order to do so you'd actually have to receive the cash. Bottom line, if the money has been earned and received it must be recorded as current revenue. If we haven't earned it, why would the J's want to give it to us now.

Hope that helps.