RE: francois Paway,
One other precision. The $ 4.8M won't probably be recognize as revenues in Q2 2013. The revenues recognition rules are that you recognize the revenues once you shipped the order to the client. My guess is only a small part of it will be recognize in Q2 if there's shipment of resins before Q2.
As for the $ 1.2M upfront, it should go in the differed revenues as a liability if PLI don't ship at least this amount of resins before June 30.