[Haiku Guy]

For now I'm guessing that it is still related to that plane and the Iranians insisted on a higher amount (It is not clear that $131.8 was the amount Iranians agreed was fair and final.)

After the $138 Million was paid, the Iranians dropped their suit. They agreed. The payment ended the matter. This money has nothing to do with that.

[mvonfr]

You are correct.

It appears to be about some weaponry the last Shah ordered in the US, paid for, but did not have delivered.