I suspect that if the revenues shown are big enough, the message will get acrossed, and nobody will care all that much about how much each of the Js paid. I think that if we show just $60M, that might be adequate (even with more licensees thrown in).
Also, I believe that if there are firm multiple payments from the Js forthcoming, this would have to be reflected in the 10Q in some fashion (e.g., accounts receiveable). After all, such a thing would be considered an asset, and couldn't just be ignored/withheld IMO.
JMHOs,
SGE