Its just the timing – the orders will generally come with a deposit but that is not recognisable as revenue in standard accounting practice. The revenue comes when you deliver the plane (or the customer cancels and bails on his deposit). There may be some accounting rules that allow partial revenue recognition as the plane is being built but I’m not sure about that. So while ATR took deposits on 90 planes it’ll only show on their balance sheet as an increase in cash and increase in deferred revenue.

Also remember that the turnover from the orders may be spread out over multiple years if the customers order for delivery in say 2006, 2007, 2008 so while one might expect revenue in the current fiscal year to increase it may not jump all the way up in the same magnitudeas it’ll be spread over the time.