a91feb62_ocedures___Revenue_Recognition__Timing_of_Recognition
[Type of Restricted Revenue] Contracts, with a corresponding restricted fund (i.e. for research, student financial aid, capital) [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
U of S - Financial Services Division - Guidelines & Procedures - Revenue Recognition
Timing of Recognition