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Openai/69672583-4758-800e-897f-8c21afa8be13
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==== 正しい理解（あなたの指摘） ==== : たまたま中間期時点では、 : 保守契約収入の計上がなかっただけでは？ これは会計的に完全に筋が通っています。 想定される理由は： * 契約更新月が下期集中 * 一括請求済みで前受収益に滞留 * OEM先が保守を内製扱いしている * PoC段階は保守無償（実装優先） * 長期包括契約で「売上区分を分けていない」 いずれもB2B・技術ライセンス企業では普通です。
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