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Deferred Revenue
9 Months Ended
Sep. 30, 2012
Deferred Revenue [Abstract]  
Deferred Revenue

5. Deferred Revenue

     Deferred Revenue primarily consists of license fee deposits received upon the sale of a license agreement. Syntroleum has entered into definitive agreements and received license fee recorded as deferred revenue on the Consolidated Balance Sheets until recognized as revenue in the consolidated statement of operations. We recognize 50 percent of license fee deposits as revenue when the following conditions are met: 1) a site license agreement has been executed, 2) the license fee deposit has been paid, and 3) the initial plant design package has been delivered. The remaining 50 percent of the licensee fee deposit is recorded as revenue once certain performance test specifics are met, or the end of the license term. We are under no obligation to return these revenues except in the case a plant does not meet certain performance tests. Currently, all nonexpired licensee obligations are recorded as deferred revenues on the Consolidated Balance Sheets, denoting the amount is a future obligation arising from past transactions or events. During the quarter ended September 30, 2012, we recognized $3.0 million as technology revenue from the expiration of one of the license agreements dating back to 1997.