a91feb62_ocedures___Revenue_Recognition__Timing_of_Recognition
[Type of Restricted Revenue] Income from investments, without a corresponding restricted fund [CICA Handbook Reference] 3400.09 4410.49 -.51 [Timing of Recognition] 
record as revenue when reasonable assurance exists regarding measurement and collectability defer revenue if for specific expenses that have not yet been incurred
U of S - Financial Services Division - Guidelines & Procedures - Revenue Recognition
Timing of Recognition