I still can't understand the issue. The Barrons #$%$ are saying that the non-GAAP accounting for Puts is incorrect. But LINE buys puts so that is a use of cash not a source. If LINE was selling Calls than there could be an issue where they are selling future gas but using the cash up front, but that is not the case. The company buys Puts and uses some future swaps to hedge its sales. The company has actually paid its distributions, not booked GAAP earnings that really aren't there (think TSLA).
I think the SEC may end up getting sued over how they are "handling" this issue.