I don't think so. The reimbursements will likely flow through the income statement as a negative expense (resulting in a gain to operations). When you say "... several years ... realize the full sum.", I take it you mean the value of the usufructs? If so, that should not make a difference as to the timing of the "realization" of this asset. It is, in my view, pretty much the same as a real estate asset. Real estate is valued at fair value (I believe) and not dependent upon when it is sold. Same here. LLC has an asset conservatively worth $718m. When that is sold and turned into cash is irrelevant. Or did you mean something else by that last sentence (in your comment)?