a91feb62_ocedures___Revenue_Recognition__Timing_of_Recognition
[Type of Restricted Revenue] Contracts, without a corresponding restricted fund [CICA Handbook Reference] 3400.13-.15 [Timing of Recognition] 
record revenue as the service or contract activity is performed (set up accounts receivable, if payment not received) ensure enforceable obligations have been met defer revenue if for future period expenses
U of S - Financial Services Division - Guidelines & Procedures - Revenue Recognition
Timing of Recognition