a91feb62_ocedures___Revenue_Recognition__Timing_of_Recognition
[Type of Restricted Revenue] Grants, without a corresponding restricted fund [CICA Handbook Reference] 4410.65 4420.03 [Timing of Recognition] 
record as revenue upon receipt of signed documentation (set up accounts receivable, if funding not received) consider implications of multi-year agreements (see below) defer revenue if for future period expenses
U of S - Financial Services Division - Guidelines & Procedures - Revenue Recognition
Timing of Recognition