At least in some places in Europe, at the time that you have some dispute like this you will need to prepare and disclose provisions for your shareholders and p

At least in some places in Europe, at the time that you have some dispute like this you will need to prepare and disclose provisions for your shareholders and place that in your balance sheet as a potential liability. I've worked in a company that entered in a dispute with Microsoft regarding licensing of SQL Server, and since the legal dispute was more than USD 2 million our CFO was obligated to place that as a balance sheet loss under legal provisions. Eventually we won the case and the "money" went back to the cash flow.