I'm not sure they are required to report that they have changed there accounting method, but I'm not the one to ask. I'm a lawyer, not an accountant, although I have a business background. I assume it would show up in accounts receivable, but PTSC receives there income as a beneficiary of PDS as such I believe there income is dictated by that trust and I'm not sure the reporting of accounts receivable by PTSC as a beneficiary would be required especially if any terms of the trust made it not a certainty that they would receive it in any one period.
I think the existence of PDS passing through income is makes this alot different than typical reporting. JMO would like to hear from any accountants.