The "fee income" is part of the ongoing REFR fraud. It no doubt comes from the REFR "R&D expenses." Generally, it seems to be 10-13% of yearly R&D. One can assume that REFR gives "R&D "funds to a company who use part of it to buy an SPD "license" and pockets the rest. The reason for this simple exercise is that REFR can show something in its SEC filing; and that something is "license income." The receiver of R&D funds makes a few bucks and then disappears. In fact this is the best evidence that this suspected gambit is true; dozens of companies have bought "licenses" over the years. Not one has invested their own money in developing an SPD application. Good scam in my opinion.