7576bc55___ITV_Preliminary_Results_2013__Recognition_criteria
[Applicable segment] Broadcast & Online [Class of revenue] Digital revenue: Catch up [Recognition criteria] 
an estimate is accrued in the month and trued up on receipt of third party reports showing revenue share calculation (showing subscribers and hours downloaded)
FE Investegate |ITV PLC Announcements | ITV PLC: ITV Preliminary Results 2013
Recognition criteria