a91feb62_ocedures___Revenue_Recognition__Timing_of_Recognition
[Type of Restricted Revenue] Gifts and bequests (including gift-in-kind), with a corresponding restricted fund (i.e. for research, student financial aid, capital, endowment) [CICA Handbook Reference] 4410.68 [Timing of Recognition] 
record as revenue in period funds received or receivable pledges are not recorded until received
U of S - Financial Services Division - Guidelines & Procedures - Revenue Recognition
Timing of Recognition