Royalty and Contract Audits
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INDUSTRY: COMPUTER HARDWARE & SOFTWARE |
DESCRIPTION |
AMOUNT UNCOVERED BY AUDIT |
AMOUNT SETTLED / COLLECTED |
1. Asian software manufacturer – uncovered underpaid amounts resulting from unreported sales of licensed products
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> $ 20,000,000 |
> In Arbitration |
2. Software manufacturer – uncovered underpaid amounts resulting from: (i) erroneous application of complex royalty calculation and (ii) unreported products incorporating licensed technology
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> $ 2,000,000 |
> $ 2,000,000 |
3. Software manufacturer – uncovered underpaid amounts resulting from: (i) unreported OEM sales; (ii) unreported multi-site licenses; (iii) unreported foreign sales; (iv) unreported products incorporating licensed technology
|
> $ 550,000 |
> $ 550,000 |
4. Software manufacturer – uncovered underpaid amounts resulting from: (i) unreported products incorporating licensed technology and (ii) unreported bundled revenue
|
> $ 510,000 |
> $ 510,000 |
5. Software manufacturer – uncovered underpaid amounts resulting from revenue amounts excluded from royalty calculation
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> $ 500,000 |
> $ 500,000 |
6. Asian software manufacturer – uncovered underpaid amounts resulting from unreported sales of products incorporating licensed technology
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> $ 245,000 |
> $ 225,000 |
7. Asian hardware manufacturer – uncovered underpaid amounts resulting from: (i) erroneous application of complex royalty calculation; (ii) underreported revenue; (iii) unreported maintenance revenue; and (i) unreported sales of licensed products
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> $ 2,000,000 |
In Negotiations |
8. Asian hardware manufacturer – uncovered underpaid amounts resulting from: (i) unreported sales; (ii) unpaid minimums; (iii) unreported lease payments; and (iv) unreported but accrued revenues
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> $ 295,000 |
> $ 285,000 |
9. Data/Information service provider – uncovered underpaid amounts resulting from unreported foreign activities
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> $ 180,000 |
> $ 155,000 |
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