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Deferred Revenue
12 Months Ended
Dec. 31, 2013
Deferred Revenue [Abstract]  
Deferred Revenue

5. DEFERRED REVENUE

License fees received for which the criteria for revenue recognition have not been met totaled $13,365,000 and $15,612,000 at December 31, 2013 and 2012, respectively.  We entered into these license agreements granting parties the right to use certain of our patent rights and technical information to design, construct, operate, and maintain licensed facilities.  In accordance with ASC 605, Revenue Recognition, we recorded a portion of the license fees paid to us pursuant to license agreements as deferred income because the earning process was not complete with respect to the license fees so deferred.  The portion of the license recorded as deferred income were subject to offset and/or indemnity obligations in the event that the licenses completed construction of facilities prior to the expiration of the license agreements. 

In August 2000, we signed a non-exclusive license agreement with the Commonwealth of Australia, granting the Commonwealth the right to utilize the Syntroleum® Process. As of December 31, 2013 and 2012, we had a remaining license agreement with the Commonwealth of Australia that includes credits against future license fees earned in Australia in the amount of AUD $15,000,000. This license has been recorded as deferred revenue of US $13,310,000 and US $15,557,000 as of December 31, 2013 and 2012, respectively. This license expires in 2019. The license agreement is denominated in Australian dollars and is subject to changes in foreign currency. During the years ended December 31, 2013, 2012, and 2011, the foreign currency effect on our deferred revenues was a change of $2,247,000,  $(296,000) and $(17,000), respectively, as a result of changes in the exchange rate between the United States and Australian dollars.