a91feb62_ocedures___Revenue_Recognition__Timing_of_Recognition
[Type of Restricted Revenue] Miscellaneous income, without a corresponding restricted fund [CICA Handbook Reference] 4410.57 [Timing of Recognition] 
record as revenue in period funds earned (set up accounts receivable, if not received) 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