On the flip side, which is what happened in Q1 to Q3 FY 08
(Which they probably had to adjust from FY07)
Q1 08 - EA recognized $10 non-GAAP, but deduct $8 for GAAP = $2 GAAP revenue
Q2 08 - EA recognized $10 non-GAAP, but deduct $8 for GAAP = $2 GAAP revenue
Q3 08 - EA recognized $10 non-GAAP, but deduct $8 for GAAP = $2 GAAP revenue
So you can see in their actual reports that:
PS3 non-GAAP revenue - HIGHER - than GAAP revenue in Q1 to Q3 08 - because they probably had to adjust the "fees" or "revenue" they received in the previous FY.
Q4 08, Q1 09 - they probably received the "fees" or "revenue" up front, and had to "deduct" it, so that they can make a more accurate comparison in the previous years.
So PS3 non-GAAP revenue - LOWER - than GAAP revenue







