Ann: DCG: Adjudication Update, page-48

Indeed, holding an alternative interpretation to @madamswer is not a position I feel particularly comfortable with.

Another thought that arose: would it be an unreasonable hypothesis (among a range of many other possibilities) that the $11m with which they are seeking is purely a figure based on a negotiating tactic, and is not representative of their actual expectationof collection (the quantity of which should have been booked in their contract asset balance in accordance with the accounting standards I posted above)?

Such a scenario could reconcile the difference between SCEE boldly asserting that they are entitled to the full amount (maintaining the negotiation tactic) and also that they do not anticipate any material financial impact (Nobody could {rationally} have that much confidence if the full balance was on their books - although if it is, boy will it be a valuable lesson!).

I lack the direct, hands on commercial experience in this space to know what behaviors & norms occur most frequently, so please anybody who does have more direct experience with these types of things, shout down any of these ideas as folly.