Nit pik the words. Point is contract was entered into per the court docs which means revenue is recognized.
"Revenue from technology license agreements is recognized at the time a contract is entered into, the license method is determined (paid-in-advance or on-going royalty), and the customer is provided with the licensed technology, if applicable."
Secondly, if I had the court docs in electronic format, I'd be happy to post the references. Unfortunately, I don't have the time to retype all the pertinent info, so if you're not interested in looking for yourself, you'll remain ignorant of the contents, I guess. Justify it however it makes you feel better.
My condolences on your loss.
BTW, you're welcome for the info.