Future payments are only reportable if an when associated with an installment.

Future paymnets are not a receivable when they are based on an unknown quamtity

While I agree th athe J;s might have paid a lump sum for prior infringement and that they might pay on a royality basis for future earnigs

This gives them teh benefit of paying an initial low fee, as well as teh bebfit of waitng fo rthe outcome,

This also allows the size of the license to NOT be included as a Receivable.

Example a variable rate security is marked to next reset while a fixed rate security where cash flows are known is marked to maturity or next call.

So if royality based on sales then no reeivable is to be booked until after the licensee notifies the licensor of teh amount of sales against or the amount of the roaylty it expects to pay,