a91feb62_ocedures___Revenue_Recognition__Timing_of_Recognition
[Type of Restricted Revenue] Income from investments, with a corresponding restricted fund (i.e. for research, student financial aid, capital) [CICA Handbook Reference] 3400.09 4410.49 -.51 [Timing of Recognition] 
record as revenue when reasonable assurance exists regarding measurement and collectability
U of S - Financial Services Division - Guidelines & Procedures - Revenue Recognition
Timing of Recognition