text: Qualcomm May Change Royalty Recognition  NEW YORK (Reuters) - Qualcomm Inc. &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=QCOM.O target=/stocks/quickinfo/fullquote"&gt;QCOM.O&lt;/A&gt; may change the  way it recognizes royalties from its licensees, which would  reduce fourth-quarter pre-tax income by \$298 million, the  company said on Friday.