RE:RE:RE:RE:RE:Here come the Stinky Financials I know it is complicated, but let me try to explain. One thing is the Balance Sheet, and another thing is the Income Statement. You can usually "recognize" revenue when the truck with the goods leaves the factory and you invoice the customer. They opted to recognize the revenue in the Income Statement in December, which is very questionable, but they have pulled those things before, notably with their grid storage hardware. This time, they fudged even more, because they did not recognize a sale as revenue prematurely, but a subsidy. It is a "pretend sale", and our auditor (where I work) would not tolerate that... Once you have recognized that subsidy as revenue, but you haven't actually gotten cash for it yet, you record it in the Balance Sheet as "other receivables". That part is less contentious, as this actually does amount to something you are entitled to (an asset, after all), but it is less than cash. So it is "other receivables". You can twist it any which way: this is truly stinky accounting here. The Shrimp was right!!