Accounting Issues - Discussed here, page-5

I would naturally assume that comment (22) is consistent with their recognition as "deferred revenue" liability under (21). However, that needs to be clarified with the auditor if it is otherwise, then their accounting journals could be messy if a client doesn't go ahead with the offer and a new client has to restart the 'wait out period' - i.e whether they accept the video.

But essentially, their cash from operations will be a function of revenue and unearned revenue (for the sponsorship part of the business).

CFO = R (Cash with no credit risk) + UR (Cash contingent on Video Acceptance).