Do patent royalties on open source software make me a manufacturer?

[merlijn-sebrechts]

If I receive patent royalties on open source software that I maintain. Does that automatically make me a manufacturer? Or only if those royalties exceed the original cost of manufacturing?

[tobie]

Outside of the understandably contentious topic of patent royalties, there's a more universal question of opex vs capex here, and whether the latter can be spread over time. My hunch is that this will be jurisdiction dependent and won't have a simple answer to.